会计科目中英文对照讲课稿.doc

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1、Good is good, but better carries it.精益求精，善益求善。会计科目中英文对照-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-st

2、ock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notes

3、receivable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-

4、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incometaxrefundreceivable其它应收款关系人otherreceivables-relatedparties其它应收款其它otherreceivables-o

5、ther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

6、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prepaidincometax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o

7、thercurrentassets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deferredincometaxassets递延兑换损失deferredforeignexchangelosses业主(股东)往来owners(stockholders)cur

8、rentaccount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lon

9、g-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

10、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accumulateddepreci

11、ation-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,

12、plant,andequipment杂项固定资产重估增值miscellaneousproperty,plant,andequipmentrevaluationincrements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in

13、tangibleassets商标权trademarks专利权patents特许权franchise著作权copyright计算机软件computersoftwarecost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

14、租金long-termprepaidrent长期预付保险费long-termprepaidinsurance递延所得税资产deferredincometaxassets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

15、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accumulatedd

16、epreciation-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-termborrowing

17、s-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commercialpaperpayable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-rela

18、tedparties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incometaxpayable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

19、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compensationpayabletodir

20、ectorsandsupervisors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-currentporti

21、on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tempo

22、raryreceipts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deferredincometaxliabilities递延兑换利益deferredforeignexchangegain业主(股东)往来ownerscurrentaccount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(

23、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-t

24、ermnotespayable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accruedpens

25、ionliabilities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deferredincometaxliabilities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m

26、iscellaneousliabilities-other业主权益ownersequity资本（或股本）capital普通股股本capital-commonstock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-commonstock特别股股票溢价paid

27、-incapitalinexcessofpar-preferredstock资产重估增值准备capitalsurplusfromassetsrevaluation处分资产溢价公积capitalsurplusfromgainondisposalofassets合并公积capitalsurplusfrombusinesscombination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a

28、dditionalpaid-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-u

29、nappropriated(oraccumulateddeficit)累积盈亏accumulatedprofitorloss前期损益调整priorperiodadjustments本期损益netincomeorlossforcurrentperiod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netlossnotrecognizedaspensio

30、ncosts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installmentcost

31、ofgoodssold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depreciationexpe

32、nse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pay

33、rollexpense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commission(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lossonuncollectibleaccoun

34、ts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commission(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researchanddevelopmentexpense

35、s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(e

36、xpenses)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,otherincome(expense)营业外收入non-operatingrevenue利息收入interestrevenue/income投资收益investmentincome权益法认列之投资收益investmentincomerecognizedunderequitymethod股利收入dividendsinco

37、me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donationincome租金收入rentrevenue/income佣金收入commissionrevenue/income出售下脚及废料收入revenuefromsaleofscraps存货盘盈gainonphysicalinven

38、tory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-terminvestmentstomark

39、et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)incometaxexpense(orben

40、efit)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income(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minorityinterestincome-