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会计报表术语英译
采自某企业——
资产负债表：
balance sheet
流动资产：
current assets
现金：
cash on hand
银行存款：
cash in bank
短期投资：
marketable securities
应收票据：
note receivable
应收账款：
account receivable
减坏账准备：
less provision for debtors
预付账款：
advances to suppliers
其他应收款：
other receivable
内部往来：
inter- company current account
待摊费用：
prepaid expenses
存货：
inventories
存货跌价准备：
provision for loss on realization
一年到期的长期投资：
long-term investment due within one year
其他流动资产：
other current assets
流动资产合计：
total current assets
长期投资：
long term investment
长期股权投资：
long term investment-stocks
长期债权投资：
long-term investment - debentures
长期应收款；
receivables over one year
固定资产：
fixed assets
固定资产原价：
fixed assets-original costs
累计折旧：
accumulated depreciation
固定资产净值：
net value of fixed assets
固定资产减值准备：
provision for loss on realization
工程物资：
construction materials
在建工程：
construction in progress
固定资产清理：
fixed assets at disposal
无形资产：
intangible assets
无形资产减值准备：
provision for loss on realization
其他长期资产：
other assets
长期待摊费用：
long term deferred expenses
开办费：
start-up expenses
其他长期资产：
other long-term assets
递延税款借项：
deferred tax debit
流动负债：
current liabilities
短期借款：
short term loans
应付票据：
notes payable
应付账款：
account payable
应付工资：
accrued payroll
应付福利费：
statutory fringes for employee
应交税金：
taxes payable
应付股利：
dividends payable
预收账款：
advances from customers
其他应付款：
other payable
预提费用：
accrued expenses
一年内到期的长期负债：
long term liabilities due within one year
其他流动负债：
other current liabilities
长期负债：
long term liabilities
长期借款：
long term loans
应付债券：
bond payable
一年以上应付款项：
long term payables
其他负债：
other liabilities
预计负债：
liabilities accrued
递延收益：
deferred revenues
递延税款贷项：
deferred tax credit
所有者权益：
owner’s equity
实收资本：
paid in capital
已归还投资：
investment returned
资本公积：
capital surplus
盈余公积：
reserve fund
企业发展基金：
enterprise expansion fund
利润归还投资：
profits capitalized on return of investment
未分配利润：
retained earning
损益表：
income statement
产品销售收入：
sales
销售折扣与折让：
sales discounts and allowance
产品销售净额：
net sales
产品销售税金：
sales taxes
产品销售成本：
cost of goods sold
产品销售毛利：
gross margin
销售费用：
selling expenses
管理费用：
general&administrative expenses
财务费用：
financial expenses
净利息支出（利息支出
-
利息收入）
：
net interest expenses
净汇兑损失（汇兑损失
-
汇兑收益）
：
net exchange loss
产品销售利润：
income from main operation
其他业务利润：
income from other operation
营业利润：
operating income
投资收益：
investment income
营业外收入：
non- operating income
营业外支出：
non-operating expenses
以前年度损益调整：
adjustment to p
rior year’s incom&expenses
利润总额：
income before tax
所得税：
income tax
净利润：
net income
采自网络——
代码
名称
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
V
AT paid ( or input tax)
1282
留抵税额
excess V
AT 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
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 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
-
-
-
-
-
-
-
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