會計詞匯中英文對照講解

1、會計詞匯中英文對照一、資產(chǎn) assets |1、流動資產(chǎn) current assets _|111 現(xiàn)金及約當現(xiàn)金 cash and cash equivale nts |1111 庫存現(xiàn)金 cash on hand1112 零用金 /周轉(zhuǎn)金 petty cash/revolv ing fun ds1113 銀行存款 cash in banks1116 在途現(xiàn)金 cash in transit _|1117 約當現(xiàn)金 cash equivalents1118 其它現(xiàn)金及 約當現(xiàn)金 other cash and cash equivalents112 短期投資 short-term invest

2、ments1121 短期投資 -股票 short-term investments - stock |1122 短期投資 -短期票券 short-term investments - short-term notes and bills |1123 短期投資 -政府債券 short-term investments - government bonds1124 短期投資 -受益憑證 short-term investments - beneficiary certificates1125 短期投資 -公司債 short-term investments - corporate bonds112

3、8 短期投資-其它 short-term investments - other1129 備抵短期投資跌價損失allowanee for reduction of short-term investment to market113 應收票據(jù) notes receivable1131 應收票據(jù) notes receivable1132 應收票據(jù)貼現(xiàn) discounted notes receivable1137 應收票據(jù)-關(guān)系人 notes receivable - related parties1138 其它應收票據(jù) other notes receivable1139 備抵呆帳 一應收票據(jù)

4、 allowanee for uncollec- tible accounts- notes receivable114 應收帳款 accounts receivable1141 應收帳款 accounts receivable1142 應收分期帳款 installment accounts receivable1147 應收帳款 -關(guān)系人 accounts receivable - related parties1149 備抵呆帳 一應收帳款 allowanee for uncollec- tible accounts118 其它應收款 other receivables-accou nts

5、 receivable1181 應收岀售遠匯款 forward excha nge eon tract receivable1182 應收遠匯款 -外幣 forward excha nge eon tract receivable - foreig n curre ncies1183 買賣遠匯折價 discou nt on forward ex-cha nge eon tract1184 應收收益 earned revenue receivable1185 應收退稅款 in come tax refu nd receivable1187 其它應收款 -關(guān)系人 other receivables

6、 - related parties1188 其它應收款 -其它 other receivables - other1189 備抵呆帳-其它應收款 allowanee for uncollec- tible accounts - other receivables 121122 存貨 inventories1211 商品存貨 merchandise inventory1212 寄銷商品 con sig ned goods1213 在途商品 goods in transit1219 備抵存貨跌價損失allowanee for reduction of inventory to market122

7、1 制成品 finished goods1222 寄銷制成品 con sig ned fin ished goods1223 副產(chǎn)品 by-products1224 在制品 work in process _|1225 委外加工 work in process - outsourced1226 原料 raw materials |1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 備抵存貨跌價損失 allowanee for reduction of inventory to market125 預付費用 prepa

8、id expenses1251 預付薪資 prepaid payroll|1252 預付租金 prepaid rents1253 預付保險費 prepaid in sura nee1254 用品盤存 office supplies1255 預付所得稅 prepaid in come tax |1258 其它預付費用 other prepaid expenses |126 預付款項 prepayments|1261 預付貨款 prepayment for purchases1268 其它預付款項 other prepayments _|128129 其它流動資產(chǎn) other current as

9、sets1281 進項稅額 VAT paid ( or in put tax)1282 留抵稅額 excess VAT paid ( or overpaid VAT)1283 暫付款 temporary payments1284 代付款 payment on behalf of others1285 員工借支 advances to employees1286 存岀保證金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 遞延所得稅資產(chǎn) deferred in come tax assets1292 遞延兌換

10、損失 deferred foreign exchange losses1293 業(yè)主(股東)往來 ownersA (stockholders ) current account1294 同業(yè)往來 current account with others1298 其它流動資產(chǎn)-其它 other current assets - other2、基金及長期投資 funds and lon g-term in vestme nts131 基金 fun ds1311 償債基金 redemption fund(or sinking fund )1312 改良及擴充基金 fund for improvemen

11、t and expansion1313意外損失準備基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 長期投資 long-term investments1321 長期股權(quán)投資 lon g-term equity in vestme nts1322 長期債券投資 long-term bond investments1323 長期不動產(chǎn)投資 long-term real estate in-vestments1324 人壽保險現(xiàn)金解約價值cash surre nder value of life in sura ne

12、e1328 其它長期投資 other Iong-term investments1329 備抵長期投資跌價損失allowanee for excess of cost over market value of Iong-termin vestme nts3、固定資產(chǎn) property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation in creme nts142 土地改良物 land improvements1421 土地改良物 land improveme nts1428 土地改良物 -

13、重估增值 land improveme nts - revaluatio n in creme nts1429 累積折舊 -土地改良物 accumulated depreciation -land improvements143房屋及建物buildings1431房屋及建物 buildi ngs1438 房屋及建物-重估增值 buildi ngs -revaluation in creme nts |1439 累積折舊-房屋及建物 accumulated depreciation - buildings |144146 機（器）具及設備 machinery and equipment1441

14、機（器）具 machinery 1448 機（器）具 -重估增值 machi nery - revaluatio n in creme nts1449 累積折舊 -機（器）具 accumulated depreciation - machinery151 租賃資產(chǎn) leased assets1511 租賃資產(chǎn) leased assets |1519 累積折舊 -租賃資產(chǎn) accumulated depreciation - leased assets152 租賃權(quán)益改良 leasehold improvements1521 租賃權(quán)益改良 leasehold improveme nts1529

15、累積折舊- 租賃權(quán)益改良 accumulated depreciation - leasehold improvements156 未完工程及預付購置設備款construction in progress and prepayments forequipment1561 未完工程 construction in progress1562 預付購置設備款 prepayment for equipment158 雜項固定資產(chǎn) miscellaneous property, plant, and equipment1581 雜項固定資產(chǎn) miscella neous property, pla nt

16、, and equipme nt1588 雜項固定資產(chǎn)-重估增值 miscellaneous property, plant, and equipment - revaluation in creme nts1589 累積折舊-雜項固定資產(chǎn) accumulated depreciation - miscellaneous property, plant, and equipme nt16 遞耗資產(chǎn) depletable assets161 遞耗資產(chǎn) depletable assets1611 天然資源 natural resources1618 天然資源 -重估增值 n atural reso

17、urces -revaluati on in creme nts1619 累積折耗 -天然資源 accumulated depletion - natural resources17 無形資產(chǎn) intangible assets171 商標權(quán) trademarks1711 商標權(quán) trademarks172 專利權(quán) patents1721 專利權(quán) patents173 特許權(quán) franchise1731 特許權(quán) franchise 174 著作權(quán) copyright1741 著作權(quán) copyright175 計算機軟件 computer software1751 計算機軟件 computer

18、software cost176 商譽 goodwill1761 商譽 goodwill177 開辦費 organization costs1771 開辦費 organization costs178 其它無形資產(chǎn) other intangibles1781 遞延退休金成本 deferred pen sion costs1782 租賃權(quán)益改良 leasehold improvements1788 其它無形資產(chǎn)-其它 other intangible assets - other18 其它資產(chǎn) other assets181 遞延資產(chǎn) deferred assets1811 債券發(fā)行成本 def

19、erred bond issua nee costs1812 長期預付租金 long-term prepaid rent1813 長期預付保險費 Ion g-term prepaid in sura nee1814 遞延所得稅資產(chǎn) deferred in come tax assets1815 預付退休金 prepaid pension cost1818 其它遞延資產(chǎn) other deferred assets182 閑置資產(chǎn) idle assets1821 閑置資產(chǎn) idle assets184 長期應收票據(jù)及款項與催收帳款I(lǐng)ong-term notes , accounts and ove

20、rdue receivables1841 長期應收票據(jù) Io ng-term notes receivable1842 長期應收帳款 long-term accounts receivable1843 催收帳款 overdue receivables |1847 長期應收票據(jù)及款項與催收帳款-關(guān)系人long-term notes, accounts and overdue receivables-related parties1848 其它長期應收款項 other long-term receivables |1849備抵呆帳-長期應收票據(jù)及款項與催收帳款allowanee for uncol

21、lectible accounts - long-termno tes, accou nts and overdue receivables185 岀租資產(chǎn) assets leased to others1851 岀租資產(chǎn) assets leased to others1858 岀租資產(chǎn) -重估增值 assets leased to others - in creme ntal value from revaluati on1859 累積折舊 -岀租資產(chǎn) accumulated depreciation - assets leased to others186 存岀保證金 refundable

22、 deposit1861 存岀保證金 refun dable deposits188 雜項資產(chǎn) miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 雜項資產(chǎn)-其它 miscellaneous assets - other負債 liabilities21 22 流動負債 current liabilities211 短期借款 short-term borrowings (debt)2111 銀行透支 bank overdraft2112銀行借款bank loan2114 短期借款 -業(yè)主 short-ter

23、m borrowings - owners2115 短期借款 -員工 short-term borrowings - employees2117 短期借款-關(guān)系人 short-term borrow in gs- related parties |2118 短期借款-其它 short-term borrowings - other212 應付短期票券 short-term notes and bills payable2121 應付商業(yè)本票 commercial paper payable2122 銀行承兌匯票 bank acceptanee2128 其它應付短期票券 other short-

24、term notes and bills payable2129 應付短期票券折價 discount on short-term notes and bills payable213 應付票據(jù) notes payable2131 應付票據(jù) notes payable2137 應付票據(jù)-關(guān)系人 notes payable - related parties2138 其它應付票據(jù) other notes payable214 應付帳款 accounts pay able2141 應付帳款 accounts payable2147 應付帳款-關(guān)系人 accounts payable - relate

25、d parties216 應付所得稅 in come taxes payable2161 應付所得稅 in come tax payable217 應付費用 accrued expenses2171 應付薪工 accrued payroll2172 應付租金 accrued rent payable2173 應付利息 accrued interest payable2174 應付營業(yè)稅 accrued VAT payable2175 應付稅捐-其它 accrued taxes payable- other2178 其它應付費用 other accrued expenses payable218

26、219 其它應付款 other payables2181 應付購入遠匯款 forward excha nge con tract payable2182 應付遠匯款 -外幣 forward excha nge con tract payable - foreig n curre ncies2183 買賣遠匯溢價 premium on forward excha nge con tract2184 應付土地房屋款 payables on land and building purchased2185 應付設備款 Payables on equipment2187 其它應付款 -關(guān)系人 other

27、 payables - related parties2191 應付股利 divide nd payable2192 應付紅利 bonus payable2193 應付董監(jiān)事酬勞 compensation payable to directors and supervisors2198 其它應付款 -其它 other payables - other226 預收款項 advanee receipts2261 預收貨款 sales revenue received in advanee2262 預收收入 revenue received in advanee2268 其它預收款 other ad

28、vanee receipts |227 一年或一營業(yè)周期內(nèi)到期長期負債Iong-term liabilities -current portion2271 一年或一營業(yè)周期內(nèi)到期公司債corporate bonds payable - curre nt portion2272 一年或一營業(yè)周期內(nèi)到期長期借款long-term loans payable - current portion2273 年或一營業(yè)周期內(nèi)到期長期應付票據(jù)及款項long-term notes and accounts payable duewithi n one year or one operat ing cycle2

29、277 一年或一營業(yè)周期內(nèi)到期長期應付票據(jù)及款項-關(guān)系人long-term notes and accountspayables to related parties - current portion2278 其它一年或一營業(yè)周期內(nèi)到期長期負債other long-term lia- bilities - current portion228229 其它流動負債 other current liabilities2281 銷項稅額 VAT received ( or output tax)2283 暫收款 temporary receipts2284 代收款 receipts under c

30、ustody2285 估計售后服務 /保固負債 estimated warranty liabilities2291 遞延所得稅負債 deferred in come tax liabilities2292 遞延兌換利益 deferred foreign exchange gain2293 業(yè)主(股東)往來 ownersA current account |2294 同業(yè)往來 current account with others2298 其它流動負債-其它 other current liabilities - others23 長期負債 long-term liabilities231 應

31、付公司債 corporate bonds payable2311 應付公司債 corporate bonds payable2319 應付公司債溢(折)價 premium ( discount) on corporate bonds payable232 長期借款 long-term loans payable2321 長期銀行借款 lon g-term loa ns payable - ba nk |2324長期借款-業(yè)主 long-term loans payable - owners2325 長期借款 -員工 long-term loans payable - employees2327

32、 長期借款-關(guān)系人 long-term loans payable - related parties2328 長期借款-其它 long-term loans payable - other |233 長期應付票據(jù)及款項long-term notes and accounts payable2331 長期應付票據(jù) lon g-term notes payable2332 長期應付帳款 long-term accounts pay-able2333 長期應付租賃負債 long-term capital lease liabilities2337 長期應付票據(jù)及款項-關(guān)系人 Long-term n

33、otes and accounts payable - related parties2338 其它長期應付款項 other long-term payables234 估計應付土地增值稅 accrued liabilities for land value in creme nt tax|2341 估計應付土地增值稅estimated accrued land value in creme ntal tax pay-able235 應計退休金負債 accrued pension liabilities2351 應計退休金負債 accrued pen sion liabilities238 其

34、它長期負債 other long-term liabilities2388 其它長期負債-其它 other long-term liabilities - other |28 其它負債 other liabilities281 遞延負債 deferred liabilities2811 遞延收入 deferred revenue2814 遞延所得稅負債 deferred in come tax liabilities2818 其它遞延負債 other deferred liabilities286 存入保證金 deposits received2861 存入保證金 guara ntee dep

35、osit received288 雜項負債 miscellaneous liabilities _|2888 雜項負債-其它 miscellaneous liabilities - other三、業(yè)主權(quán)益 owners equity31 資本 capital311資本（或股本）capital3111 普通股股本 capital - common stock |3112 特別股股本 capital - preferred stock3113 預收股本 capital collected in advanee3114 待分配股票股利 stock divide nds to be distribut

36、ed3115 資本 capital32 資本公積 additional paid-in capital321 股票溢價 paid-in capital in excess of par3211 普通股股票溢價 paid-i n capital in excess of par- com mon stock3212 特另V股股票溢價 paid-in capital in excess of par- preferred stock|323 資產(chǎn)重估增值準備 capital surplus from assets revaluation|3231 資產(chǎn)重估增值準備 capital surplus

37、from assets revaluatio n324 處分資產(chǎn)溢價公積 capital surplus from gain on disposal of assets3241 處分資產(chǎn)溢價公積 capital surplus from gain on disposal of assets325 合并公積 capital surplus from bus in ess comb in ati on3251 合并公積 capital surplus from bus in ess comb in ati on326 受贈公積 donated surplus3261 受贈公積 donated su

38、rplus328 其它資本公積 other additional paid-in capital3281 權(quán)益法長期股權(quán)投資資本公積additio nal paid-in capital from in vestee un der equity method3282 資本公積-庫藏股票交易 additional paid-in capital - treasury stock trans-actions33 保留盈余（或累積虧損）retained earnings（accumulated deficit ）331法定盈余公積legal reserve3311法定盈余公積 legal reser

39、ve332特別盈余公積 special reserve |3321 意外損失準備 con ti nge ncy reserve3322 改良擴充準備 improvement and expansion reserve3323 償債準備 special reserve for redemption of liabilities3328其它特別盈余公積 other special reserve335 未分配盈余（或累積虧損）retained earnings-u“appropriated（or accumulated deficit ）3351 累積盈虧 accumulated profit o

40、r loss3352 前期損益調(diào)整 prior period adjustments3353 本期損益 net in come or loss for curre nt period34 權(quán)益調(diào)整 equity adjustments341 長期股權(quán)投資未實現(xiàn)跌價損失unrealized loss on market value decline of long-term equityin vestme ntsequity3411 長期股權(quán)投資未實現(xiàn)跌價損失unrealized loss on market value decline of Iong-termin vestme nts342 累

41、積換算調(diào)整數(shù) cumulative translation adjustment3421 累積換算調(diào)整數(shù) cumulative tran slation adjustme nts343 未認列為退休金成本之凈損失net loss not recognized as pension cost3431 未認列為退休金成本之凈損失n et loss n ot recog ni zed as pen sion costs |35 庫藏股 treasury stock351 庫藏股 treasury stock3511 庫藏股 treasury stock "|36 少數(shù)股權(quán) minority

42、 interest361 少數(shù)股權(quán) minority interest|3611 少數(shù)股權(quán) minority interest四、損益類4 營業(yè)收入 operating revenue41 銷貨收入 sales revenue411 銷貨收入 sales revenue|4111 銷貨收入 sales revenue4112 分期付款銷貨收入installment sales revenue417 銷貨退回 sales return4171 銷貨退回 sales return |419 銷貨折讓 sales allowances4191 銷貨折讓 sales discounts and all

43、owances46 勞務收入 service revenue461 勞務收入 service revenue4611 勞務收入 service revenue47 業(yè)務收入 agency revenue471 業(yè)務收入 agency revenue4711 業(yè)務收入 agency revenue48 其它營業(yè)收入 other operating revenue _|488 其它營業(yè)收入-其它 other operating revenue4888 其它營業(yè)收入-其它 other operating revenue - other5 營業(yè)成本 operating costs51 銷貨成本 cos

44、t of goods sold511 銷貨成本 cost of goods sold5111 銷貨成本 cost of goods sold5112 分期付款銷貨成本installment cost of goods sold512 進貨 purchases5121 進貨 purchases5122 進貨費用 purchase expenses5123 進貨退岀 purchase returns5124 進貨折讓 charges on purchased merchandise513 進料 materials purchasedI5131 進料 material purchased|5132

45、進料費用 charges on purchased material5133 進料退岀 material purchase returns5134 進料折讓 material purchase allowances514 直接人工 direct labor |5141 直接人工 direct labor515518 制造費用 manufacturing overhead5151 間接人工 in direct labor5152 租金支岀 rent expe nse, re nt5153 文具用品 office supplies (expense )5154 旅費 travelling expe

46、nse, travel5155 運費 shipping expenses, freight5156 由E電費 postage( expenses)5157 修繕費 repair (s) and maintenance(expense )5158 包裝費 packing expenses5161 水電瓦斯費 utilities (expense )|5162 保險費 in sura nee(expe nse )5163 加廿工費 manufacturing overhead - outsourced5166 稅捐 taxes5168 折舊 depreciation expense5169 各項耗

47、竭及攤提 various amortization|5172 伙食費 meal (expenses )5173 職工福利 employee benefits/welfare5176 訓練費 training(expense )5177 間接材料 in direct materials5188 其它制造費用 other manufacturing expenses56勞務成本制ervice costs |561 勞務成本 service costs5611 勞務成本 service costs56勞務成本制ervice costs|561 勞務成本 service costs|5611 勞務成本

48、 service costs57業(yè)務成本 gency costs571 業(yè)務成本 agency costs5711 業(yè)務成本 agency costs58 其它營業(yè)成本 other operating costs588 其它營業(yè)成本-其它 other operating costs-other | 5888 其它營業(yè)成本-其它 other operating costs - other 6 營業(yè)費用 operating expenses61 推銷費用 selling expenses615618 推銷費用 selling expenses6151 薪資支岀 payroll expe nse61

49、52 租金支岀 rent expe nse, re nt6153 文具用品 office supplies (expense)6154 旅費 travelling expense, travel6155 運費 shipping expenses, freight6156 郵電費 postage (expenses )6157 修繕費 repair (s) and maintenance (expense )6159 廣告費 advertisement expense, advertisement6161 水電瓦斯費 utilities(expense )|6162 保險費 in sura ne

50、e(expe nse )6164 交際費 entertainment(expense )6165 捐贈 donation(expense ) |6166 稅捐 taxes6167 呆帳損失 loss on uncollectible accounts6168 折舊 depreciation expense6169 各項耗竭及攤提 various amortization|6172 伙食費 meal (expenses )6173 職工福利 employee benefits/welfare6175 傭金支岀 commissi on(expe nse )6176 訓練費 training(exp

51、ense)6188 其它推銷費用 other selling expenses|62 管理及總務費用 general & administrative expenses625628 管理及總務費用 general & administrative expenses6251 薪資支岀 payroll expe nse6252 租金支岀 rent expe nse, re nt6253 文具用品 office supplies6254 旅費 travelling expense, travel6255 運費 shipping expenses,freight6256 郵電費 pos

52、tage (expenses )6257 修繕費 repair (s) and maintenance (expense)6259 廣告費 advertisement expense, advertisement6261 水電瓦斯費 utilities(expense )|6262 保險費 in sura nee(expe nse )6264 交際費 entertainment(expense )6265 捐贈 donation(expense )|6266 稅捐 taxes6267 呆帳損失 loss on uncollectible accounts6268 折舊 depreciation

53、 expense6269 各項耗竭及攤提 various amortization|6271 外銷損失 loss on export sales6272 伙食費 meal (expenses )6273 職工福利 employee benefits/welfare6274 研究發(fā)展費用 research and development expense6275 傭金支岀 commissi on(expe nse )6276 訓練費 training(expense )6278 勞務費 professional service fees6288 其它管理及總務費用other general and

54、 administrative expenses63 研究發(fā)展費用 research and development expenses635638 研究發(fā)展費用 research and development expenses6351 薪資支岀 payroll expe nse6352 租金支岀 rent expe nse, re nt6353 文具用品 office supplies6354 旅費 travelling expense, travel6355 運費 shipping expenses, freight6356 郵電費 postage (expenses )6357 修繕費

55、repair (s) and maintenance(expense )6361 水電瓦斯費 utilities(expense )|6362 保險費 in sura nee( expe nse)6364 交際費 entertainment (expense)6366 稅捐 taxes6368 折舊 depreciation expense6369 各項耗竭及攤提 various amortization |6372 伙食費 meal ( expenses)6373 職工福利 employee benefits/welfare6376 訓練費 training( expense)6378 其它

56、研究發(fā)展費用other research and development expenses7 營業(yè)外收入及費用non-operati ng reve nue and expe nses, other in come ( expe nse)7174 營業(yè)外收入 non-operating revenue711 利息收入 interest revenue7111 利息收入 interest revenue/income712 投資收益 in vestme nt in come7121 權(quán)益法認列之投資收益in vestme nt in come recog ni zed un der equity method7122 股利收入 divide nds in come|7123 短期投資市價回升利益 gain on market price recovery of short-term investment713 兌換利益 foreign exchange gain7131 兌換利益 foreign exchange gain|714 處分投資收益 gain on disposal of investments7