会计专业术语中英文对照表

2021年1月25日发(作者：英语面试技巧)
ACCOUNTING
一、资产

assets




1
、

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 investments






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

V
AT paid ( or input tax)






1282
留抵税额

excess VAT paid (or overpaid V
AT)






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

2
、

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

3
、

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 forequipment






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






二、

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 V
AT 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
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

V
AT 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






2388
其它长期负债
-
其它

other long-term liabilities - other



28
其它负债

other liabilities






281
递延负债

deferred liabilities