会计科目中英文对照全

assets?1 资产current assets?11~ 12 流动资产现金及约当现金111 cash and cash equivalents? 库存现金cash on hand?1111

petty cash/revolving funds?1112 零用金/周转金银行存款cash in banks?0 g1113

在途现金cash in transit?1116

约当现金1117 cash equivalents? 约当现金1118 其它现金及other cash and cash equivalents? short-term investment?112 短期投资

- stock?股票- short-term investments 1121 短期投资

term notes and bills?-shortterm investments - short1122 短期投资--短期票券

government bonds?term investments short--1123 短期投资-政府债券beneficiary

certificates?short-term investments --1124 短期投资受益凭证

corporate bonds?term investments --1125 短期投资-公司债short term investments other?- 1128 短期投资-其它short-allowance for reduction of shortterm investment to market?1129 -备抵短期投资跌价损失113 应收票据notes receivable? 应收票据notes receivable?1131

应收票据贴现discounted notes receivable?1132

notes receivable - related parties?1137 应收票据-关系人

other notes receivable?其它应收票据1138

tible accounts-－应收票据1139 备抵呆帐allowance for uncollec- notes receivable? 应收帐款114 accounts receivable? 应收帐款accounts receivable?1141

应收分期帐款installment accounts receivable?1142

- related parties? 1147 应收帐款-关系人accounts receivable

accounts receivable? tible accounts 1149 备抵呆帐－应收帐款-allowance for uncollec- other receivables?其它应收款118

forward exchange contract receivable?1181 应收出售远汇款forward exchange contract receivable -1182 应收远汇款-外币foreign currencies? discount on forward ex-1183 change contract?买卖远汇折价应收收益earned revenue receivable?1184

income tax refund receivable?应收退税款1185

- related parties?-1187 其它应收款关系人other receivables

other?other receivables 1188 其它应收款-其它-allowance for uncollec- other receivables? tible accounts - 1189 备抵呆帐-其它应收款inventories?121~122 存货

merchandise inventory?1211 商品存货

consigned goods?寄销商品1212

goods in transit?在途商品1213

1219 备抵存货跌价损失allowance for reduction of inventory to market?

1221 制成品finished goods?

consigned finished goods? 寄销制成品1222

1223 副产品by-products? 1224 在制品work in process? 1225 委外加工work in process -outsourced? 1226 原料raw materials? 1227 物料supplies?

1228 在途原物料materials and supplies in transit? 1229 备抵存货跌价损失allowance for reduction of inventory to market? 125 预付费用prepaid expenses? 1251 预付薪资prepaid payroll? 1252 预付租金prepaid rents? 1253 预付保险费prepaid insurance? 用品盘存1254 office supplies? prepaid income tax?1255 预付所得税

other prepaid expenses?1258 其它预付费用

126 预付款项prepayments? 1261 预付货款prepayment for purchases? other prepayments?1268

其它预付款项

other current assets?128~129 其它流动资产

VAT paid ( or input tax)?1281 进项税额

excess VAT paid (or overpaid VAT)?1282 留抵税额

temporary payments?1283 暂付款

payment on behalf of others?1284 代付款

advances to employees?员工借支1285

refundable deposits?1286 存出保证金-restricted?1287 受限制存款certificate of deposit deferred income tax assets?1291 递延所得税资产deferred foreign exchange losses?1292 递延兑换损失owners'(stockholders') current account?1293 业主(股东)往来current account with others?1294 同业往来- other?1298 其它流动资产-其它other current assets

-term investments?13 基金及长期投资funds and long funds?131 基金redemption fund (or sinking fund)?偿债基金1311

改良及扩充基金fund for improvement and expansion?1312

意外损失准备基金contingency fund?1313

pension fund?退休基金1314

其它基金other funds?1318

-longterm investments?132 长期投资

long-term equity investments?1321 长期股权投资

long-term bond investments?1322 长期债券投资

-vestments?- longterm real estate in长期不动产投资1323

cash surrender value of life insurance?1324 人寿保险现金解约价值1328 其它长期投资other

long-term investments?

term

-longof value market over cost of excess for allowance 备抵长期投资跌价损失1329

investments? 14~ 15 固定资产property , plant, and equipment? 141 土地land? land?1411 土地revaluation increments?-重估增值land -土地1418

land improvements?142 土地改良物

land improvements?土地改良物1421

重估增值- revaluation increments? land improvements -1428 土地改良物

土地改良物land improvements? accumulated depreciation -累积折旧1429 - 143 房屋及建物buildings? 1431 房屋及建物buildings? revaluation increments? buildings --1438 房屋及建物重估增值- accumulated depreciation buildings?1439 累积折旧-房屋及建物)具及设备machinery and equipment?144~146 机(器machinery?具器1441 机() - revaluation increments? 机1448 (器)具-重估增值machinery

- machinery? 1449 累积折旧-机( 器)具accumulated depreciation

租赁资产leased assets?151

leased assets?1511 租赁资产leased assets?1519 累积折旧--租赁资产accumulated depreciation leasehold improvements?152 租赁权益改良1521 租赁权益改良leasehold improvements? -累积折旧1529 leasehold improvements?-租赁权益改良accumulated depreciation

construction in progress and prepayments for equipment?156 未完工程及预付购置设备款construction in progress?1561 未完工程prepayment for equipment?预付购置设备款1562 miscellaneous property, plant, and equipment?杂项固定资产158

miscellaneous property, plant, and equipment?1581 杂项固定资产revaluation 定资产重-估plant, 增