财务报表-会计报表与科目英文对照表(DOC31页)

2021年1月24日发(作者：扔)
会计科目英文对照表

1
资产

assets
11~ 12
流动资产

current assets
111
现金及约当现金

cash and cash equivalents
1111
库存现金

cash on hand
1112
零用金
/
周转金

petty cash/revolving funds
1113
银行存款

cash in banks
1116
在途现金

cash in transit
1117
约当现金

cash equivalents
1118
其它现金及

约当现金

other cash and cash equivalents
112
短期投资

short-term investment
1121
短期投资

-
股票

short-term investments - stock
1122
短期投资

-
短期票券

short-term investments - short-term notes and bills
1123
短期投资

-
政府债券

short-term investments - government bonds
1124
短期投资

-
受益凭证

short-term investments - beneficiary certificates
1125
短期投资

-
公司债

short-term investments - corporate bonds
1128
短期投资

-
其它

short-term investments - other
1129
备抵短期投资跌价损失

allowance for reduction of short-term investment to market
113
应收票据

notes receivable
1131
应收票据

notes receivable
1132
应收票据贴现

discounted notes receivable
1137
应收票据

-
关系人

notes receivable - related parties
1138
其它应收票据

other notes receivable
1139
备抵呆帐

－应收票据

allowance for uncollec- tible accounts- notes receivable
114
应收帐款

accounts receivable
1141
应收帐款

accounts receivable
1142
应收分期帐款

installment accounts receivable
1147
应收帐款

-
关系人

accounts receivable - related parties
1149
备抵呆帐

－应收帐款

allowance for uncollec- tible accounts - accounts receivable
118
其它应收款

other receivables
1181
应收出售远汇款

forward exchange contract receivable
1182
应收远汇款

-
外币

forward exchange contract receivable - foreign currencies
1183
买卖远汇折价

discount on forward ex-change contract
1184
应收收益

earned revenue receivable
1185
应收退税款

income tax refund receivable
1187
其它应收款

-
关系人

other receivables - related parties
1188
其它应收款

-
其它

other receivables - other
1189
备抵呆帐

-
其它应收款

allowance for uncollec- tible accounts - other receivables
121~122
存货

inventories
1211
商品存货

merchandise inventory
1212
寄销商品

consigned goods
1213
在途商品

goods in transit
1219
备抵存货跌价损失

allowance for reduction of inventory to market
1221
制成品

finished goods
1222
寄销制成品

consigned finished goods
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
1254
用品盘存

office supplies
1255
预付所得税

prepaid income tax
1258
其它预付费用

other prepaid expenses
126
预付款项

prepayments
1261
预付货款

prepayment for purchases
1268
其它预付款项

other prepayments
128~129
其它流动资产

other current assets
1281
进项税额

VAT paid ( or input tax)
1282
留抵税额

excess VAT paid (or overpaid VAT)
1283
暂付款

temporary payments
1284
代付款

payment on behalf of others
1285
员工借支

advances to employees
1286
存出保证金

refundable deposits
1287
受限制存款

certificate of deposit- restricted
1291
递延所得税资产

deferred income tax assets
1292
递延兑换损失

deferred foreign exchange losses
1293
业主
(
股东
)
往来

owners'(stockholders') current account
1294
同业往来

current account with others
1298
其它流动资产
-
其它

other current assets - other
13
基金及长期投资

funds and long-term investments
131
基金

funds
1311
偿债基金

redemption fund (or sinking fund)
1312
改良及扩充基金

fund for improvement and expansion
1313
意外损失准备基金

contingency fund
1314
退休基金

pension fund
1318
其它基金

other funds
132
长期投资

long-term investments
1321
长期股权投资

long-term equity investments
1322
长期债券投资

long-term bond investments
1323
长期不动产投资

long-term real estate in-vestments
1324
人寿保险现金解约价值

cash surrender value of life insurance
1328
其它长期投资

other long-term investments
1329
备抵长期投资跌价损失

allowance for excess of cost over market value of long-term
investments
14~ 15
固定资产

property , plant, and equipment
141
土地

land
1411
土地

land
1418
土地
-
重估增值

land - revaluation increments
142
土地改良物

land improvements
1421
土地改良物

land improvements
1428
土地改良物

-
重估增值

land improvements - revaluation increments
1429
累积折旧

-
土地改良物

accumulated depreciation - land improvements
143
房屋及建物

buildings
1431
房屋及建物

buildings
1438
房屋及建物

-
重估增值

buildings -revaluation increments
1439
累积折旧

-
房屋及建物

accumulated depreciation - buildings
144~146
机
(
器
)
具及设备

machinery and equipment
1441
机
(
器
)
具

machinery
1448
机
(
器
)
具

-
重估增值

machinery - revaluation increments
1449
累积折旧

-
机
(
器
)
具

accumulated depreciation - machinery
151
租赁资产

leased assets
1511
租赁资产

leased assets
1519
累积折旧

-
租赁资产

accumulated depreciation - leased assets
152
租赁权益改良

leasehold improvements
1521
租赁权益改良

leasehold improvements
1529
累积折旧
-
租赁权益改良

accumulated depreciation - leasehold improvements
156
未
完
工
程
及
预
付
购
置
设
备
款

construction
in
progress
and
prepayments
for
equipment
1561
未完工程

construction in progress
1562
预付购置设备款

prepayment for equipment
158
杂项固定资产

miscellaneous property, plant, and equipment
1581
杂项固定资产

miscellaneous property, plant, and equipment
1588
杂项固定资产
-
重估增值

miscellaneous property, plant, and equipment - revaluation
increments
1589
累积折旧
-
杂项固定资产

accumulated depreciation - miscellaneous property, plant,
and equipment
16
递耗资产

depletable assets
161
递耗资产

depletable assets
1611
天然资源

natural resources
1618
天然资源

-
重估增值

natural resources -revaluation increments
1619
累积折耗

-
天然资源

accumulated depletion - natural resources
17
无形资产

intangible assets
171
商标权

trademarks
1711
商标权

trademarks
172
专利权

patents
1721
专利权

patents
173
特许权

franchise
1731
特许权

franchise
174
著作权

copyright
1741
著作权

copyright
175
计算机软件

computer software
1751
计算机软件

computer software cost
176
商誉

goodwill
1761
商誉

goodwill
177
开办费

organization costs
1771
开办费

organization costs
178
其它无形资产

other intangibles
1781
递延退休金成本

deferred pension costs
1782
租赁权益改良

leasehold improvements
1788
其它无形资产
-
其它

other intangible assets - other
18
其它资产

other assets
181
递延资产

deferred assets
1811
债券发行成本

deferred bond issuance costs
1812
长期预付租金

long-term prepaid rent
1813
长期预付保险费

long-term prepaid insurance
1814
递延所得税资产

deferred income tax assets
1815
预付退休金

prepaid pension cost
1818
其它递延资产

other deferred assets
182
闲置资产

idle assets
1821
闲置资产

idle assets
184
长
期
应
收
票
据
及
款
项
与
催
收
帐
款

long- term
notes
,
accounts
and
overdue
receivables
1841
长期应收票据

long-term notes receivable
1842
长期应收帐款

long-term accounts receivable
1843
催收帐款

overdue receivables
1847
长期应收票据及款项与催收帐款
-
关系人

long-term
notes,
accounts
and
overdue
receivables- related parties
1848
其它长期应收款项

other long-term receivables
1849
备抵呆帐
-
长期应收票据及款项与催收帐款

allowance
for
uncollectible
accounts
-
long-term notes, accounts and overdue receivables
185
出租资产

assets leased to others
1851
出租资产

assets leased to others
1858
出租资产

-
重估增值

assets leased to others - incremental value from revaluation
1859
累积折旧

-
出租资产

accumulated depreciation - assets leased to others
186
存出保证金

refundable deposit
1861
存出保证金

refundable deposits
188
杂项资产

miscellaneous assets
1881
受限制存款

certificate of deposit - restricted
1888
杂项资产

-
其它

miscellaneous assets - other

======= ================================================== ==========
=============
2
负债

liabilities

21~ 22
流动负债

current liabilities
211
短期借款

short-term borrowings(debt)
2111
银行透支

bank overdraft
2112
银行借款

bank loan
2114
短期借款

-
业主

short-term borrowings - owners
2115
短期借款

-
员工

short- term borrowings - employees
2117
短期借款

-
关系人

short-term borrowings- related parties
2118
短期借款

-
其它

short-term borrowings - other
212
应付短期票券

short-term notes and bills payable
2121
应付商业本票

commercial paper payable
2122
银行承兑汇票

bank acceptance
2128
其它应付短期票券

other short-term notes and bills payable
2129
应付短期票券折价

discount on short-term notes and bills payable
213
应付票据

notes payable
2131
应付票据

notes payable
2137
应付票据

-
关系人

notes payable - related parties
2138
其它应付票据

other notes payable
214
应付帐款

accounts pay able
2141
应付帐款

accounts payable
2147
应付帐款

-
关系人

accounts payable - related parties
216
应付所得税

income taxes payable
2161
应付所得税

income tax payable
217
应付费用

accrued expenses
2171
应付薪工

accrued payroll
2172
应付租金

accrued rent payable
2173
应付利息

accrued interest payable
2174
应付营业税

accrued VAT payable
2175
应付税捐

-
其它

accrued taxes payable- other
2178
其它应付费用

other accrued expenses payable
218~219
其它应付款

other payables
2181
应付购入远汇款

forward exchange contract payable
2182
应付远汇款

-
外币

forward exchange contract payable - foreign currencies
2183
买卖远汇溢价

premium on forward exchange contract
2184
应付土地房屋款

payables on land and building purchased
2185
应付设备款

Payables on equipment
2187
其它应付款

-
关系人

other payables - related parties
2191
应付股利

dividend payable
2192
应付红利

bonus payable
2193
应付董监事酬劳

compensation payable to directors and supervisors
2198
其它应付款

-
其它

other payables - other
226
预收款项
advance receipts
2261
预收货款

sales revenue received in advance
2262
预收收入

revenue received in advance
2268
其它预收款

other advance receipts
227
一年或一营业周期内到期长期负债

long-term liabilities -current portion
2271
一年或一营业周期内到期公司债

corporate bonds payable - current portion
2272
一年或一营业周期内到期长期借款

long-term loans payable - current portion
2273
一年或一营业周期内到期长期应付票据及款项

long-term
notes
and
accounts
payable due within one year or one operating cycle
2277 < br>一
年
或
一
营业
周期
内
到
期
长
期
应
付
票
据及
款
项
-
关
系
人

long-term
notes
and
accounts payables to related parties - current portion
2278
其它一年或一营业周期内到期长期负债

other long-term lia- bilities - current portion
228~229
其它流动负债

other current liabilities
2281
销项税额

VAT received(or output tax)
2283
暂收款

temporary receipts
2284
代收款

receipts under custody
2285
估计售后服务
/
保固负债

estimated warranty liabilities
2291
递延所得税负债

deferred income tax liabilities
2292
递延兑换利益

deferred foreign exchange gain
2293
业主
(
股东
)
往来

owners' current account
2294
同业往来

current account with others
2298
其它流动负债
-
其它

other current liabilities - others
23
长期负债

long-term liabilities
231
应付公司债

corporate bonds payable
2311
应付公司债

corporate bonds payable
2319
应付公司债溢
(
折
)
价

premium(discount) on corporate bonds payable
232
长期借款

long-term loans payable
2321
长期银行借款

long-term loans payable - bank
2324
长期借款

-
业主

long-term loans payable - owners
2325
长期借款

-
员工

long-term loans payable - employees
2327
长期借款

-
关系人

long-term loans payable - related parties
2328
长期借款

-
其它

long-term loans payable - other
233
长期应付票据及款项

long-term notes and accounts payable
2331
长期应付票据

long-term notes payable
2332
长期应付帐款

long-term accounts pay-able
2333
长期应付租赁负债

long-term capital lease liabilities
2337
长期应付票据及款项

-
关系人

Long-term
notes
and
accounts
payable
-
related
parties
2338
其它长期应付款项

other long-term payables
234
估计应付土地增值税

accrued liabilities for land value increment tax
2341
估计应付土地增值税

estimated accrued land value incremental tax pay-able
235
应计退休金负债

accrued pension liabilities
2351
应计退休金负债

accrued pension liabilities
238
其它长期负债

other long-term liabilities