會(huì)計(jì)科目中英文對(duì)照匯編

{財(cái)務(wù)管理財(cái)務(wù)會(huì)計(jì)}會(huì)計(jì)科目中英文對(duì)照匯編名稱英譯資產(chǎn)assets流動(dòng)資產(chǎn)currentassets現(xiàn)金及約當(dāng)現(xiàn)金cashandcashequivalents庫存現(xiàn)金cashonhand零用金/周轉(zhuǎn)金pettycash/revolvingfunds銀行存款cashinbanks在途現(xiàn)金cashintransit約當(dāng)現(xiàn)金cashequivalents其它現(xiàn)金及約當(dāng)現(xiàn)金othercashandcashequivalents短期投資short-terminvestment短期投資—股票short-terminvestments-stock短期投資—短期票券short-terminvestments-short-termnotesandbills短期投資—政府債券short-terminvestments-governmentbonds短期投資—受益憑證short-terminvestments-beneficiarycertificates短期投資—公司債short-terminvestments-corporatebonds短期投資—其它short-terminvestments-other備抵短期投資跌價(jià)損失allowanceforreductionofshort-terminvestmenttomarket應(yīng)收票據(jù)notesreceivable應(yīng)收票據(jù)貼現(xiàn)discountednotesreceivable應(yīng)收票據(jù)—關(guān)系人notesreceivable-relatedparties其它應(yīng)收票據(jù)othernotesreceivable備抵呆帳—應(yīng)收票據(jù)allowanceforuncollectibleaccounts-notesreceivable應(yīng)收賬款accountsreceivable應(yīng)收分期賬款installmentaccountsreceivable應(yīng)收賬款—關(guān)系人accountsreceivable-relatedparties備抵呆帳—應(yīng)收賬款allowanceforuncollectibleaccounts-accountsreceivable其它應(yīng)收款otherreceivables應(yīng)收遠(yuǎn)匯款forwardexchangecontractreceivable應(yīng)收遠(yuǎn)匯款—外幣forwardexchangecontractreceivable-foreigncurrencies買賣遠(yuǎn)匯折價(jià)discountonforwardex-changecontract名稱英譯應(yīng)收收益earnedrevenuereceivable應(yīng)收退稅款inetaxrefundreceivable其它應(yīng)收款—關(guān)系人otherreceivables-relatedparties其它應(yīng)收款—其它otherreceivables-other備抵呆帳—其它應(yīng)收款allowanceforuncollectibleaccounts-otherreceivables存貨inventories商品存貨merchandiseinventory寄銷商品consignedgoods在途商品goodsintransit備抵存貨跌價(jià)損失allowanceforreductionofinventorytomarket制成品finishedgoods寄銷制成品consignedfinishedgoods副產(chǎn)品by-products在制品workinprocess委外加工workinprocess-outsourced原料rawmaterials物料supplies在途原物料materialsandsuppliesintransit備抵存貨跌價(jià)損失allowanceforreductionofinventorytomarket預(yù)付費(fèi)用prepaidexpenses預(yù)付薪資prepaidpayroll預(yù)付租金prepaidrents預(yù)付保險(xiǎn)費(fèi)prepaidinsurance用品盤存officesupplies預(yù)付所得稅prepaidinetax其它預(yù)付費(fèi)用otherprepaidexpenses預(yù)付款項(xiàng)prepayments預(yù)付貨款prepaymentforpurchases其它預(yù)付款項(xiàng)otherprepayments其它流動(dòng)資產(chǎn)othercurrentassets名稱英譯進(jìn)項(xiàng)稅額VATpaid(orinputtax)留抵稅額excessVATpaid(oroverpaidVAT)暫付款temporarypayments代付款paymentonbehalfofothers員工借支advancestoemployees存出保證金refundabledeposits受限制存款certificateofdeposit-restricted遞延所得稅資產(chǎn)deferredinetaxassets遞延兌換損失deferredforeignexchangelosses業(yè)主(股東)往來owners'(stockholders')currentaccount同業(yè)往來currentaccountwithothers其它流動(dòng)資產(chǎn)—其它othercurrentassets-other基金及長(zhǎng)期投資fundsandlong-terminvestments基金funds償債基金redemptionfund(orsinkingfund)改良及擴(kuò)充基金fundforimprovementandexpansion意外損失準(zhǔn)備基金contingencyfund退休基金pensionfund其它基金otherfunds長(zhǎng)期投資long-terminvestments長(zhǎng)期股權(quán)投資long-termequityinvestments長(zhǎng)期債券投資long-termbondinvestments長(zhǎng)期不動(dòng)產(chǎn)投資long-termrealestatein-vestments人壽保險(xiǎn)現(xiàn)金解約價(jià)值cashsurrendervalueoflifeinsurance其它長(zhǎng)期投資otherlong-terminvestments備抵長(zhǎng)期投資跌價(jià)損失allowanceforexcessofcostovermarketvalueoflong-terminvestments固定資產(chǎn)property,plant,andequipment土地land土地—重估增值land-revaluationincrements土地改良物landimprovements名稱英譯土地改良物—重估增值landimprovements-revaluationincrements累積折舊—土地改良物accumulateddepreciation-landimprovements房屋及建物buildings房屋及建物—重估增值buildings-revaluationincrements累積折舊—房屋及建物accumulateddepreciation-buildings機(jī)(器)具及設(shè)備machineryandequipment機(jī)(器)具machinery機(jī)(器)具—重估增值machinery-revaluationincrements累積折舊—機(jī)(器)具accumulateddepreciation-machinery租賃資產(chǎn)leasedassets累積折舊—租賃資產(chǎn)accumulateddepreciation-leasedassets租賃權(quán)益改良leaseholdimprovements累積折舊—租賃權(quán)益改良accumulateddepreciation-leaseholdimprovements未完工程及預(yù)付購(gòu)置設(shè)備款constructioninprogressandprepaymentsforequipment未完工程constructioninprogress預(yù)付購(gòu)置設(shè)備款prepaymentforequipment雜項(xiàng)固定資產(chǎn)miscellaneousproperty,plant,andequipment雜項(xiàng)固定資產(chǎn)—重估增值miscellaneousproperty,plant,andequipment–revaluationincrements累積折舊—雜項(xiàng)固定資產(chǎn)accumulateddepreciation-miscellaneousproperty,plant,andequipment遞耗資產(chǎn)depletableassets天然資源naturalresources天然資源—重估增值naturalresources-revaluationincrements累積折耗—天然資源accumulateddepletion-naturalresources無形資產(chǎn)intangibleassets商標(biāo)權(quán)trademarks專利權(quán)patents特許權(quán)franchise著作權(quán)copyright計(jì)算機(jī)軟件putersoftwarecost商譽(yù)goodwill名稱英譯開辦費(fèi)organizationcosts其它無形資產(chǎn)otherintangibles遞延退休金成本deferredpensioncosts租賃權(quán)益改良leaseholdimprovements其它無形資產(chǎn)-其它otherintangibleassets-other其它資產(chǎn)otherassets遞延資產(chǎn)deferredassets債券發(fā)行成本deferredbondissuancecosts長(zhǎng)期預(yù)付租金long-termprepaidrent長(zhǎng)期預(yù)付保險(xiǎn)費(fèi)long-termprepaidinsurance遞延所得稅資產(chǎn)deferredinetaxassets預(yù)付退休金prepaidpensioncost其它遞延資產(chǎn)otherdeferredassets閑置資產(chǎn)idleassets長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款long-termnotes,accountsandoverduereceivables長(zhǎng)期應(yīng)收票據(jù)long-termnotesreceivable長(zhǎng)期應(yīng)收帳款long-termaccountsreceivable催收帳款overduereceivables長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人long-termnotes,accountsandoverduereceivables-relatedparties其它長(zhǎng)期應(yīng)收款項(xiàng)otherlong-termreceivables備抵呆帳-長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables出租資產(chǎn)assetsleasedtoothers出租資產(chǎn)—重估增值assetsleasedtoothers-incrementalvaluefromrevaluation累積折舊—出租資產(chǎn)accumulateddepreciation-assetsleasedtoothers存出保證金refundabledeposit雜項(xiàng)資產(chǎn)miscellaneousassets名稱英譯受限制存款certificateofdeposit-restricted雜項(xiàng)資產(chǎn)—其它miscellaneousassets-other負(fù)債liabilities流動(dòng)負(fù)債currentliabilities短期借款short-termborrowings(debt)銀行透支bankoverdraft銀行借款bankloan短期借款—業(yè)主short-termborrowings-owners短期借款—員工short-termborrowings-employees短期借款—關(guān)系人short-termborrowings-relatedparties短期借款—其它short-termborrowings-other應(yīng)付短期票券short-termnotesandbillspayable應(yīng)付商業(yè)本票mercialpaperpayable銀行承兌匯票bankacceptance其它應(yīng)付短期票券othershort-termnotesandbillspayable應(yīng)付短期票券折價(jià)discountonshort-termnotesandbillspayable應(yīng)付票據(jù)notespayable應(yīng)付票據(jù)—關(guān)系人notespayable-relatedparties其它應(yīng)付票據(jù)othernotespayable應(yīng)付帳款accountspayable應(yīng)付帳款—關(guān)系人accountspayable-relatedparties應(yīng)付所得稅inetaxpayable應(yīng)付費(fèi)用accruedexpenses應(yīng)付薪工accruedpayroll應(yīng)付租金accruedrentpayable應(yīng)付利息accruedinterestpayable應(yīng)付營(yíng)業(yè)稅accruedVATpayable應(yīng)付稅捐—其它accruedtaxespayable-other其它應(yīng)付費(fèi)用otheraccruedexpensespayable其它應(yīng)付款otherpayables名稱英譯應(yīng)付購(gòu)入遠(yuǎn)匯款forwardexchangecontractpayable應(yīng)付遠(yuǎn)匯款—外幣forwardexchangecontractpayable-foreigncurrencies買賣遠(yuǎn)匯溢價(jià)premiumonforwardexchangecontract應(yīng)付土地房屋款payablesonlandandbuildingpurchased應(yīng)付設(shè)備款payablesonequipment其它應(yīng)付款—關(guān)系人otherpayables-relatedparties應(yīng)付股利dividendpayable應(yīng)付紅利bonuspayable應(yīng)付董監(jiān)事酬勞pensationpayabletodirectorsandsupervisors其它應(yīng)付款—其它otherpayables-other預(yù)收款項(xiàng)advancereceipts預(yù)收貨款salesrevenuereceivedinadvance預(yù)收收入revenuereceivedinadvance其它預(yù)收款otheradvancereceipts一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債long-termliabilities-currentportion一年或一營(yíng)業(yè)周期內(nèi)到期公司債corporatebondspayable-currentportion一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款long-termloanspayable-currentportion一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人long-termnotesandaccountspayablestorelatedparties-currentportion其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債otherlong-termlia-bilities-currentportion其它流動(dòng)負(fù)債othercurrentliabilities銷項(xiàng)稅額VATreceived(oroutputtax)暫收款temporaryreceipts名稱英譯代收款receiptsundercustody估計(jì)售后服務(wù)/保固負(fù)債estimatedwarrantyliabilities遞延所得稅負(fù)債deferredinetaxliabilities遞延兌換利益deferredforeignexchangegain業(yè)主(股東)往來owners'currentaccount同業(yè)往來currentaccountwithothers其它流動(dòng)負(fù)債-其它othercurrentliabilities-others應(yīng)付公司債corporatebondspayable應(yīng)付公司債corporatebondspayable應(yīng)付公司債溢(折)價(jià)premium(discount)oncorporatebondspayable長(zhǎng)期借款long-termloanspayable長(zhǎng)期銀行借款long-termloanspayable-bank長(zhǎng)期借款—業(yè)主long-termloanspayable-owners長(zhǎng)期借款—員工long-termloanspayable-employees長(zhǎng)期借款—關(guān)系人long-termloanspayable-relatedparties長(zhǎng)期借款—其它long-termloanspayable-other長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)long-termnotesandaccountspayable長(zhǎng)期應(yīng)付票據(jù)long-termnotespayable長(zhǎng)期應(yīng)付帳款long-termaccountspay-able長(zhǎng)期應(yīng)付租賃負(fù)債long-termcapitalleaseliabilities長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)—關(guān)系人long-termnotesandaccountspayable-relatedparties其它長(zhǎng)期應(yīng)付款項(xiàng)otherlong-termpayables估計(jì)應(yīng)付土地增值稅accruedliabilitiesforlandvalueincrementtax估計(jì)應(yīng)付土地增值稅estimatedaccruedlandvalueincrementaltaxpay-able應(yīng)計(jì)退休金負(fù)債accruedpensionliabilities其它長(zhǎng)期負(fù)債otherlong-termliabilities其它長(zhǎng)期負(fù)債—其它otherlong-termliabilities-other其它負(fù)債otherliabilities遞延負(fù)債deferredliabilities名稱英譯遞延收入deferredrevenue遞延所得稅負(fù)債deferredinetaxliabilities其它遞延負(fù)債otherdeferredliabilities存入保證金depositsreceived存入保證金guaranteedepositreceived雜項(xiàng)負(fù)債miscellaneousliabilities雜項(xiàng)負(fù)債—其它miscellaneousliabilities-other業(yè)主權(quán)益owners'equity資本（或股本）capital普通股股本capital-monstock特別股股本capital-preferredstock預(yù)收股本capitalcollectedinadvance待分配股票股利stockdividendstobedistributed資本capital資本公積additionalpaid-incapital股票溢價(jià)paid-incapitalinexcessofpar普通股股票溢價(jià)paid-incapitalinexcessofpar-monstock特別股股票溢價(jià)paid-incapitalinexcessofpar-preferredstock資產(chǎn)重估增值準(zhǔn)備capitalsurplusfromassetsrevaluation處分資產(chǎn)溢價(jià)公積capitalsurplusfromgainondisposalofassets合并公積capitalsurplusfrombusinessbination受贈(zèng)公積donatedsurplus其它資本公積otheradditionalpaid-incapital權(quán)益法長(zhǎng)期股權(quán)投資資本公積additionalpaid-incapitalfrominvesteeunderequitymethod資本公積—庫藏股票交易additionalpaid-incapital-treasurystocktrans-actions保留盈余(或累積虧損)retainedearnings(accumulateddeficit)法定盈余公積legalreserve特別盈余公積specialreserve名稱英譯意外損失準(zhǔn)備contingencyreserve改良擴(kuò)充準(zhǔn)備improvementandexpansionreserve償債準(zhǔn)備specialreserveforredemptionofliabilities其它特別盈余公積otherspecialreserve未分配盈余(或累積虧損)retainedearnings-unappropriated(oraccumulateddeficit)累積盈虧accumulatedprofitorloss前期損益調(diào)整priorperiodadjustments本期損益netineorlossforcurrentperiod權(quán)益調(diào)整equityadjustments長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments累積換算調(diào)整數(shù)cumulativetranslationadjustment未認(rèn)列為退休金成本之凈損失netlossnotrecognizedaspensioncosts庫藏股treasurystock少數(shù)股權(quán)minorityinterest營(yíng)業(yè)收入operatingrevenue銷貨收入salesrevenue分期付款銷貨收入installmentsalesrevenue銷貨退回salesreturn銷貨折讓salesallowances勞務(wù)收入servicerevenue業(yè)務(wù)收入agencyrevenue其它營(yíng)業(yè)收入otheroperatingrevenue其它營(yíng)業(yè)收入—其它otheroperatingrevenue-other營(yíng)業(yè)成本operatingcosts銷貨成本costofgoodssold分期付款銷貨成本installmentcostofgoodssold進(jìn)貨purchases進(jìn)貨費(fèi)用purchaseexpenses名稱英譯進(jìn)貨退出purchasereturns進(jìn)貨折讓chargesonpurchasedmerchandise進(jìn)料materialspurchased進(jìn)料費(fèi)用chargesonpurchasedmaterial進(jìn)料退出materialpurchasereturns進(jìn)料折讓materialpurchaseallowances直接人工directlabor制造費(fèi)用manufacturingoverhead間接人工indirectlabor租金支出rentexpense,rent折舊depreciationexpense各項(xiàng)耗竭及攤提variousamortization伙食費(fèi)meal(expenses)職工福利employeebenefits/welfare訓(xùn)練費(fèi)training(expense)間接材料indirectmaterials其它制造費(fèi)用othermanufacturingexpenses勞務(wù)成本制ervicecosts勞務(wù)成本servicecosts業(yè)務(wù)成本agencycosts其它營(yíng)業(yè)成本otheroperatingcosts其它營(yíng)業(yè)成本-其它otheroperatingcosts-other營(yíng)業(yè)費(fèi)用operatingexpenses推銷費(fèi)用sellingexpenses薪資支出payrollexpense租金支出rentexpense,rent折舊depreciationexpense各項(xiàng)耗竭及攤提variousamortization伙食費(fèi)meal(expenses)職工福利employeebenefits/welfare名稱英譯傭金支出mission(expense)訓(xùn)練費(fèi)training(expense)其它推銷費(fèi)用othersellingexpenses管理及總務(wù)費(fèi)用general&administrativeexpenses薪資支出payrollexpense租金支出rentexpense,rent呆帳損失lossonuncollectibleaccounts折舊depreciationexpense各項(xiàng)耗竭及攤提variousamortization外銷損失lossonexportsales伙食費(fèi)meal(expenses)職工福利employeebenefits/welfare研究發(fā)展費(fèi)用researchanddevelopmentexpense傭金支出mission(expense)訓(xùn)練費(fèi)training(expense)勞務(wù)費(fèi)professionalservicefees其它管理及總務(wù)費(fèi)用othergeneralandadministrativeexpenses研究發(fā)展費(fèi)用researchanddevelopmentexpenses薪資支出payrollexpense租金支出rentexpense,rent文具用品officesupplies旅費(fèi)travellingexpense,travel運(yùn)費(fèi)shippingexpenses,freight郵電費(fèi)postage(expenses)修繕費(fèi)repair(s)andmaintenance(expense)水電瓦斯費(fèi)utilities(expense)保險(xiǎn)費(fèi)insurance(expense)交際費(fèi)entertainment(expense)稅捐taxes折舊depreciationexpense名稱英譯各項(xiàng)耗竭及攤提variousamortization伙食費(fèi)meal(expenses)職工福利employeebenefits/welfare訓(xùn)練費(fèi)training(expense)其它研究發(fā)展費(fèi)用otherresearchanddevelopmentexpenses營(yíng)業(yè)外收入及費(fèi)用non-operatingrevenueandexpenses,otherine(expense)營(yíng)業(yè)外收入non-operatingrevenue利息收入interestrevenue/ine投資收益investmentine權(quán)益法認(rèn)列之投資收益investmentinerecognizedunderequitymethod股利收入dividendsine短期投資市價(jià)回升利益gainonmarketpricerecoveryofshort-terminvestm