会计科目中英文对照

名称英译

资产assets

流动资产current assets

现金及约当现金cash and cash equivalents

库存现金cash on hand

零用金/周转金petty cash/revolving funds

银行存款cash in banks

在途现金cash in transit

约当现金cash equivalents

其它现金及约当现金other cash and cash equivalents

短期投资short-term investment

短期投资—股票short-term investments - stock

短期投资—短期票券short-term investments - short-term notes and bills

短期投资—政府债券short-term investments - government bonds

短期投资—受益凭证short-term investments - beneficiary certificates

短期投资—公司债short-term investments - corporate bonds

短期投资—其它short-term investments - other

备抵短期投资跌价损失allowance for reduction of short-term investment to market 应收票据notes receivable

应收票据贴现discounted notes receivable

应收票据—关系人notes receivable - related parties

其它应收票据other notes receivable

备抵呆帐—应收票据allowance for uncollectible accounts- notes receivable

应收账款accounts receivable

应收分期账款installment accounts receivable

应收账款—关系人accounts receivable - related parties

备抵呆帐—应收账款allowance for uncollectible accounts - accounts receivable 其它应收款other receivables

应收远汇款forward exchange contract receivable

应收远汇款—外币forward exchange contract receivable - foreign currencies 买卖远汇折价discount on forward ex-change contract

2 名称英译

应收收益earned revenue receivable

应收退税款income tax refund receivable

其它应收款—关系人other receivables - related parties

其它应收款—其它other receivables - other

备抵呆帐—其它应收款allowance for uncollectible accounts - other receivables

存货inventories

商品存货merchandise inventory

寄销商品consigned goods

在途商品goods in transit

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

制成品finished goods

寄销制成品consigned finished goods

副产品by-products

在制品work in process

委外加工work in process - outsourced

原料raw materials

物料supplies

在途原物料materials and supplies in transit

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

预付费用prepaid expenses

预付薪资prepaid payroll

预付租金prepaid rents

预付保险费prepaid insurance

用品盘存office supplies

预付所得税prepaid income tax

其它预付费用other prepaid expenses

预付款项prepayments

预付货款prepayment for purchases

其它预付款项other prepayments

其它流动资产other current assets

会计科目中英文对照 3 名称英译

进项税额VAT paid ( or input tax)

留抵税额excess VAT paid (or overpaid VAT)

暂付款temporary payments

代付款payment on behalf of others

员工借支advances to employees

存出保证金refundable deposits

受限制存款certificate of deposit-restricted

递延所得税资产deferred income tax assets

递延兑换损失deferred foreign exchange losses

业主(股东)往来owners'(stockholders') current account

同业往来current account with others

其它流动资产—其它other current assets - other

基金及长期投资funds and long-term investments

基金funds

偿债基金redemption fund (or sinking fund)

改良及扩充基金fund for improvement and expansion

意外损失准备基金contingency fund

退休基金pension fund

其它基金other funds

长期投资long-term investments

长期股权投资long-term equity investments

长期债券投资long-term bond investments

长期不动产投资long-term real estate in-vestments

人寿保险现金解约价值cash surrender value of life insurance

其它长期投资other long-term investments

备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments

固定资产property , plant, and equipment

土地land

土地—重估增值land - revaluation increments

土地改良物land improvements