{财务管理财务会计}会计科目中英文对照汇编

　名称英译

　资产assets

　流动资产currentassets

　现金及约当现金cashandcashequivalents

　库存现金cashonhand

　零用金/周转金pettycash/revolvingfunds

　银行存款cashinbanks

　在途现金cashintransit

　约当现金cashequivalents

　其它现金及约当现金othercashandcashequivalents

　短期投资short-terminvestment

　短期投资—股票short-terminvestments-stock

　短期投资—短期票券short-terminvestments-short-termnotesandbills

　短期投资—政府债券short-terminvestments-governmentbonds

　短期投资—受益凭证short-terminvestments-beneficiarycertificates

　短期投资—公司债short-terminvestments-corporatebonds

　短期投资—其它short-terminvestments-other

　备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket

　应收票据notesreceivable

　应收票据贴现discountednotesreceivable

　应收票据—关系人notesreceivable-relatedparties

　其它应收票据othernotesreceivable

　备抵呆帐—应收票据allowanceforuncollectibleaccounts-notesreceivable

　应收账款accountsreceivable

　应收分期账款installmentaccountsreceivable

　应收账款—关系人accountsreceivable-relatedparties

　备抵呆帐—应收账款allowanceforuncollectibleaccounts-accountsreceivable

　其它应收款otherreceivables

　应收远汇款forwardexchangecontractreceivable

　应收远汇款—外币forwardexchangecontractreceivable-foreigncurrencies

　买卖远汇折价discountonforwardex-changecontract

　名称英译

　应收收益earnedrevenuereceivable

　应收退税款inetaxrefundreceivable

　其它应收款—关系人otherreceivables-relatedparties

　其它应收款—其它otherreceivables-other

　备抵呆帐—其它应收款allowanceforuncollectibleaccounts-otherreceivables

　存货inventories

　商品存货merchandiseinventory

　寄销商品consignedgoods

　在途商品goodsintransit

　备抵存货跌价损失allowanceforreductionofinventorytomarket

　制成品finishedgoods

　寄销制成品consignedfinishedgoods

　副产品by-products

　在制品workinprocess

　委外加工workinprocess-outsourced

　原料rawmaterials

　物料supplies

　在途原物料materialsandsuppliesintransit

　备抵存货跌价损失allowanceforreductionofinventorytomarket

　预付费用prepaidexpenses

　预付薪资prepaidpayroll

　预付租金prepaidrents

　预付保险费prepaidinsurance

　用品盘存officesupplies

　预付所得税prepaidinetax

　其它预付费用otherprepaidexpenses

　预付款项prepayments

　预付货款prepaymentforpurchases

　其它预付款项otherprepayments

　其它流动资产othercurrentassets

　名称英译

　进项税额VATpaid(orinputtax)

　留抵税额excessVATpaid(oroverpaidVAT)

　暂付款temporarypayments

　代付款paymentonbehalfofothers

　员工借支advancestoemployees

　存出保证金refundabledeposits

　受限制存款certificateofdeposit-restricted

　递延所得税资产deferredinetaxassets

　递延兑换损失deferredforeignexchangelosses

　业主(股东)往来owners'(stockholders')currentaccount

　同业往来currentaccountwithothers

　其它流动资产—其它othercurrentassets-other

　基金及长期投资fundsandlong-terminvestments

　基金funds

　偿债基金redemptionfund(orsinkingfund)

　改良及扩充基金fundforimprovementandexpansion

　意外损失准备基金contingencyfund

　退休基金pensionfund

　其它基金otherfunds

　长期投资long-terminvestments

　长期股权投资long-termequityinvestments

　长期债券投资long-termbondinvestments

　长期不动产投资long-termrealestatein-vestments

　人寿保险现金解约价值cashsurrendervalueoflifeinsurance

　其它长期投资otherlong-terminvestments

　备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments

　固定资产property,plant,andequipment

　土地land

　土地—重估增值land-revaluationincrements

　土地改良物landimprovements

　名称英译

　土地改良物—重估增值landimprovements-revaluationincrements

　累积折旧—土地改良物accumulateddepreciation-landimprovements

　房屋及建物buildings

　房屋及建物—重估增值buildings-revaluationincrements

　累积折旧—房屋及建物accumulateddepreciation-buildings

　机(器)具及设备machineryandequipment

　机(器)具machinery

　机(器)具—重估增值machinery-revaluationincrements

　累积折旧—机(器)具accumulateddepreciation-machinery

　租赁资产leasedassets

　累积折旧—租赁资产accumulateddepreciation-leasedassets

　租赁权益改良leaseholdimprovements

　累积折旧—租赁权益改良accumulateddepreciation-leaseholdimprovements

　未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment

　未完工程constructioninprogress

　预付购置设备款prepaymentforequipment

　杂项固定资产miscellaneousproperty,plant,andequipment

　杂项固定资产—重估增值miscellaneousproperty,plant,andequipment–revaluationincrements

　累积折旧—杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment

　递耗资产depletableassets

　天然资源naturalresources

　天然资源—重估增值naturalresources-revaluationincrements

　累积折耗—天然资源accumulateddepletion-naturalresources

　无形资产intangibleassets

　商标权trademarks

　专利权patents

　特许权franchise

　著作权copyright

　计算机软件putersoftwarecost

　商誉goodwill

　名称英译

　开办费organizationcosts

　其它无形资产otherintangibles

　递延退休金成本deferredpensioncosts

　租赁权益改良leaseholdimprovements

　其它无形资产-其它otherintangibleassets-other

　其它资产otherassets

　递延资产deferredassets

　债券发行成本deferredbondissuancecosts

　长期预付租金long-termprepaidrent

　长期预付保险费long-termprepaidinsurance

　递延所得税资产deferredinetaxassets

　预付退休金prepaidpensioncost

　其它递延资产otherdeferredassets

　闲置资产idleassets

　长期应收票据及款项与催收帐款

　long-termnotes,accountsandoverduereceivables

　长期应收票据long-termnotesreceivable

　长期应收帐款long-termaccountsreceivable

　催收帐款overduereceivables

　长期应收票据及款项与催收帐款-关系人

　long-termnotes,accountsandoverduereceivables-relatedparties

　其它长期应收款项otherlong-termreceivables

　备抵呆帐-长期应收票据及款项与催收帐款

　allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables

　出租资产assetsleasedtoothers

　出租资产—重估增值assetsleasedtoothers-incrementalvaluefromrevaluation

　累积折旧—出租资产accumulateddepreciation-assetsleasedtoothers

　存出保证金refundabledeposit

　杂项资产miscellaneousassets

　名称英译

　受限制存款certificateofdeposit-restricted

　杂项资产—其它miscellaneousassets-other

　负债liabilities

　流动负债currentliabilities

　短期借款short-termborrowings(debt)

　银行透支bankoverdraft

　银行借款bankloan

　短期借款—业主short-termborrowings-owners

　短期借款—员工short-termborrowings-employees

　短期借款—关系人short-termborrowings-relatedparties

　短期借款—其它short-termborrowings-other

　应付短期票券short-termnotesandbillspayable

　应付商业本票mercialpaperpayable

　银行承兑汇票bankacceptance

　其它应付短期票券othershort-termnotesandbillspayable

　应付短期票券折价discountonshort-termnotesandbillspayable

　应付票据notespayable

　应付票据—关系人notespayable-relatedparties

　其它应付票据othernotespayable

　应付帐款accountspayable

　应付帐款—关系人accountspayable-relatedparties

　应付所得税inetaxpayable

　应付费用accruedexpenses

　应付薪工accruedpayroll

　应付租金accruedrentpayable

　应付利息accruedinterestpayable

　应付营业税accruedVATpayable

　应付税捐—其它accruedtaxespayable-other

　其它应付费用otheraccruedexpensespayable

　其它应付款otherpayables

　名称英译

　应付购入远汇款forwardexchangecontractpayable

　应付远汇款—外币forwardexchangecontractpayable-foreigncurrencies

　买卖远汇溢价premiumonforwardexchangecontract

　应付土地房屋款payablesonlandandbuildingpurchased

　应付设备款payablesonequipment

　其它应付款—关系人otherpayables-relatedparties

　应付股利dividendpayable

　应付红利bonuspayable

　应付董监事酬劳pensationpayabletodirectorsandsupervisors

　其它应付款—其它otherpayables-other

　预收款项advancereceipts

　预收货款salesrevenuereceivedinadvance

　预收收入revenuereceivedinadvance

　其它预收款otheradvancereceipts

　一年或一营业周期内到期长期负债

　long-termliabilities-currentportion

　一年或一营业周期内到期公司债

　corporatebondspayable-currentportion

　一年或一营业周期内到期长期借款

　long-termloanspayable-currentportion

　一年或一营业周期内到期长期应付票据及款项

　long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle

　一年或一营业周期内到期长期应付票据及款项-关系人

　long-termnotesandaccountspayablestorelatedparties-currentportion

　其它一年或一营业周期内到期长期负债

　otherlong-termlia-bilities-currentportion

　其它流动负债othercurrentliabilities

　销项税额VATreceived(oroutputtax)

　暂收款temporaryreceipts

　名称英译

　代收款receiptsundercustody

　估计售后服务/保固负债estimatedwarrantyliabilities

　递延所得税负债deferredinetaxliabilities

　递延兑换利益deferredforeignexchangegain

　业主(股东)往来owners'currentaccount

　同业往来currentaccountwithothers

　其它流动负债-其它othercurrentliabilities-others

　应付公司债corporatebondspayable

　应付公司债corporatebondspayable

　应付公司债溢(折)价premium(discount)oncorporatebondspayable

　长期借款long-termloanspayable

　长期银行借款long-termloanspayable-bank

　长期借款—业主long-termloanspayable-owners

　长期借款—员工long-termloanspayable-employees

　长期借款—关系人long-termloanspayable-relatedparties

　长期借款—其它long-termloanspayable-other

　长期应付票据及款项long-termnotesandaccountspayable

　长期应付票据long-termnotespayable

　长期应付帐款long-termaccountspay-able

　长期应付租赁负债long-termcapitalleaseliabilities

　长期应付票据及款项—关系人

　long-termnotesandaccountspayable-relatedparties

　其它长期应付款项otherlong-termpayables

　估计应付土地增值税accruedliabilitiesforlandvalueincrementtax

　估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able

　应计退休金负债accruedpensionliabilities

　其它长期负债otherlong-termliabilities

　其它长期负债—其它otherlong-termliabilities-other

　其它负债otherliabilities

　递延负债deferredliabilities

　名称英译

　递延收入deferredrevenue

　递延所得税负债deferredinetaxliabilities

　其它递延负债otherdeferredliabilities

　存入保证金depositsreceived

　存入保证金guaranteedepositreceived

　杂项负债miscellaneousliabilities

　杂项负债—其它miscellaneousliabilities-other

　业主权益owners'equity

　资本（或股本）capital

　普通股股本capital-monstock

　特别股股本capital-preferredstock

　预收股本capitalcollectedinadvance

　待分配股票股利stockdividendstobedistributed

　资本capital

　资本公积additionalpaid-incapital

　股票溢价paid-incapitalinexcessofpar

　普通股股票溢价paid-incapitalinexcessofpar-monstock

　特别股股票溢价paid-incapitalinexcessofpar-preferredstock

　资产重估增值准备capitalsurplusfromassetsrevaluation

　处分资产溢价公积capitalsurplusfromgainondisposalofassets

　合并公积capitalsurplusfrombusinessbination

　受赠公积donatedsurplus

　其它资本公积otheradditionalpaid-incapital

　权益法长期股权投资资本公积

　additionalpaid-incapitalfrominvesteeunderequitymethod

　资本公积—库藏股票交易

　additionalpaid-incapital-treasurystocktrans-actions

　保留盈余(或累积亏损)retainedearnings(accumulateddeficit)

　法定盈余公积legalreserve

　特别盈余公积specialreserve

　名称英译

　意外损失准备contingencyreserve

　改良扩充准备improvementandexpansionreserve

　偿债准备specialreserveforredemptionofliabilities

　其它特别盈余公积otherspecialreserve

　未分配盈余(或累积亏损)retainedearnings-unappropriated(oraccumulateddeficit)

　累积盈亏accumulatedprofitorloss

　前期损益调整priorperiodadjustments

　本期损益netineorlossforcurrentperiod

　权益调整equityadjustments

　长期股权投资未实现跌价损失

　unrealizedlossonmarketvaluedeclineoflong-termequityinvestments

　累积换算调整数cumulativetranslationadjustment

　未认列为退休金成本之净损失

　netlossnotrecognizedaspensioncosts

　库藏股treasurystock

　少数股权minorityinterest

　营业收入operatingrevenue

　销货收入salesrevenue

　分期付款销货收入installmentsalesrevenue

　销货退回salesreturn

　销货折让salesallowances

　劳务收入servicerevenue

　业务收入agencyrevenue

　其它营业收入otheroperatingrevenue

　其它营业收入—其它otheroperatingrevenue-other

　营业成本operatingcosts

　销货成本costofgoodssold

　分期付款销货成本installmentcostofgoodssold

　进货purchases

　进货费用purchaseexpenses

　名称英译

　进货退出purchasereturns

　进货折让chargesonpurchasedmerchandise

　进料materialspurchased

　进料费用chargesonpurchasedmaterial

　进料退出materialpurchasereturns

　进料折让materialpurchaseallowances

　直接人工directlabor

　制造费用manufacturingoverhead

　间接人工indirectlabor

　租金支出rentexpense,rent

　折旧depreciationexpense

　各项耗竭及摊提variousamortization

　伙食费meal(expenses)

　职工福利employeebenefits/welfare

　训练费training(expense)

　间接材料indirectmaterials

　其它制造费用othermanufacturingexpenses

　劳务成本制ervicecosts

　劳务成本servicecosts

　业务成本agencycosts

　其它营业成本otheroperatingcosts

　其它营业成本-其它otheroperatingcosts-other

　营业费用operatingexpenses

　推销费用sellingexpenses

　薪资支出payrollexpense

　租金支出rentexpense,rent

　折旧depreciationexpense

　各项耗竭及摊提variousamortization

　伙食费meal(expenses)

　职工福利employeebenefits/welfare

　名称英译

　佣金支出mission(expense)

　训练费training(expense)

　其它推销费用othersellingexpenses

　管理及总务费用general&administrativeexpenses

　薪资支出payrollexpense

　租金支出rentexpense,rent

　呆帐损失lossonuncollectibleaccounts

　折旧depreciationexpense

　各项耗竭及摊提variousamortization

　外销损失lossonexportsales

　伙食费meal(expenses)

　职工福利employeebenefits/welfare

　研究发展费用researchanddevelopmentexpense

　佣金支出mission(expense)

　训练费training(expense)

　劳务费professionalservicefees

　其它管理及总务费用othergeneralandadministrativeexpenses

　研究发展费用researchanddevelopmentexpenses

　薪资支出payrollexpense

　租金支出rentexpense,rent

　文具用品officesupplies

　旅费travellingexpense,travel

　运费shippingexpenses,freight

　邮电费postage(expenses)

　修缮费repair(s)andmaintenance(expense)

　水电瓦斯费utilities(expense)

　保险费insurance(expense)

　交际费entertainment(expense)

　税捐taxes

　折旧depreciationexpense

　名称英译

　各项耗竭及摊提variousamortization

　伙食费meal(expenses)

　职工福利employeebenefits/welfare

　训练费training(expense)

　其它研究发展费用otherresearchanddevelopmentexpenses

　营业外收入及费用non-operatingrevenueandexpenses,otherine(expense)

　营业外收入non-operatingrevenue

　利息收入interestrevenue/ine

　投资收益investmentine

　权益法认列之投资收益investmentinerecognizedunderequitymethod

　股利收入dividendsine

　短期投资市价回升利益gainonmarketpricerecoveryofshort-terminvestment

　兑换利益foreignexchangegain

　处分投资收益gainondisposalofinvestments

　处分资产溢价收入gainondisposalofassets

　其它营业外收入othernon-operatingrevenue

　捐赠收入donationine

　租金收入rentrevenue/ine

　佣金收入missionrevenue/ine

　出售下脚及废料收入revenuefromsaleofscraps

　存货盘盈gainonphysicalinventory

　存货跌价回升利益gainfrompricerecoveryofinventory

　坏帐转回利益gainonreversalofbaddebts

　其它营业外收入-其它othernon-operatingrevenue-otheritems

　营业外费用non-operatingexpenses

　利息费用interestexpense

　投资损失investmentloss

　权益法认列之投资损失investmentlossrecog-nizedunderequitymethod

　短期投资未实现跌价损失unrealizedlossonreductionofshort-terminvestmentstomarket

　兑换损失foreignexchangeloss

　名称英译

　处分资产损失lossondisposalofassets

　其它营业外费用othernon-operatingexpenses

　停工损失lossonworkstoppages

　灾害损失casualtyloss

　存货盘损lossonphysicalinventory

　存货跌价及呆滞损失lossformarketpricedeclineandobsoleteandslow-movinginventories

　其它营业外费用-其它othernon-operatingexpenses-other

　所得税费用(或利益)inetaxexpense(orbenefit)

　非经常营业损益nonrecurringgainorloss

　停业部门损益gain(loss)fromdiscontinuedoperations

　停业部门损益-停业前营业损益ine(loss)fromoperationsofdiscontinuedsegments

　停业部门损益-处分损益gain(loss)fromdisposalofdiscontinuedsegments

　非常损益extraordinarygainorloss

　会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples

　少数股权净利minorityinterestine

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