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    慵懒
    2018-8-12 08:54
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    发表于 2016-6-28 11:38:41 741 浏览 1 回复

    会计词汇中英对照表

    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 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
    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 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 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
    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
    2811 递延收入 deferred revenue
    2814 递延所得税负债 deferred income tax liabilities
    2818 其它递延负债 other deferred liabilities
    286 存入保证金 deposits received
    2861 存入保证金 guarantee deposit received
    288 杂项负债 miscellaneous liabilities
    2888 杂项负债 -其它 miscellaneous liabilities - other

    三、业主权益 owners^ equity
    31 资本 capital
    311 资本(或股本) capital
    3111 普通股股本 capital - common stock
    3112 特别股股本 capital - preferred stock
    3113 预收股本 capital collected in advance
    3114 待分配股票股利 stock dividends to be distributed
    3115 资本 capital
    32 资本公积 additional paid-in capital
    321 股票溢价 paid-in capital in excess of par
    3211 普通股股票溢价 paid-in capital in excess of par- common stock
    3212 特别股股票溢价 paid-in capital in excess of par- preferred stock
    323 资产重估增值准备 capital surplus from assets revaluation
    3231 资产重估增值准备 capital surplus from assets revaluation
    324 处分资产溢价公积 capital surplus from gain on disposal of assets
    3241 处分资产溢价公积 capital surplus from gain on disposal of assets
    325 合并公积 capital surplus from business combination
    3251 合并公积 capital surplus from business combination
    326 受赠公积 donated surplus
    3261 受赠公积 donated surplus
    328 其它资本公积 other additional paid-in capital
    3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method
    3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions
    33 保留盈余(或累积亏损) retained earnings (accumulated deficit)
    331 法定盈余公积 legal reserve
    3311 法定盈余公积 legal reserve
    332 特别盈余公积 special reserve
    3321 意外损失准备 contingency reserve
    3322 改良扩充准备 improvement and expansion reserve
    3323 偿债准备 special reserve for redemption of liabilities
    3328 其它特别盈余公积 other special reserve
    335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)
    3351 累积盈亏 accumulated profit or loss
    3352 前期损益调整 prior period adjustments
    3353 本期损益 net income or loss for current period
    34 权益调整 equity adjustments
    341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments
    3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments
    342 累积换算调整数 cumulative translation adjustment
    3421 累积换算调整数 cumulative translation adjustments
    343 未认列为退休金成本之净损失 net loss not recognized as pension cost
    3431 未认列为退休金成本之净损失 net loss not recognized as pension costs
    35 库藏股 treasury stock
    351 库藏股 treasury stock
    3511 库藏股 treasury stock
    36 少数股权 minority interest
    361 少数股权 minority interest
    3611 少数股权 minority interest
    四、损益类
    4 营业收入 operating revenue
    41 销货收入 sales revenue
    411 销货收入 sales revenue
    4111 销货收入 sales revenue
    4112 分期付款销货收入 installment sales revenue
    417 销货退回 sales return
    4171 销货退回 sales return
    419 销货折让 sales allowances
    4191 销货折让 sales discounts and allowances
    46 劳务收入 service revenue
    461 劳务收入 service revenue
    4611 劳务收入 service revenue
    47 业务收入 agency revenue
    471 业务收入 agency revenue
    4711 业务收入 agency revenue
    48 其它营业收入 other operating revenue
    488 其它营业收入-其它 other operating revenue
    4888 其它营业收入-其它 other operating revenue - other
    5 营业成本 operating costs
    51 销货成本 cost of goods sold
    511 销货成本 cost of goods sold
    5111 销货成本 cost of goods sold
    5112 分期付款销货成本 installment cost of goods sold
    512 进货 purchases
    5121 进货 purchases
    5122 进货费用 purchase expenses
    5123 进货退出 purchase returns
    5124 进货折让 charges on purchased merchandise
    513 进料 materials purchased
    5131 进料 material purchased
    5132 进料费用 charges on purchased material
    5133 进料退出 material purchase returns
    5134 进料折让 material purchase allowances
    514 直接人工 direct labor
    5141 直接人工 direct labor
    515~518 制造费用 manufacturing overhead
    5151 间接人工 indirect labor
    5152 租金支出 rent expense, rent
    5153 文具用品 office supplies (expense)
    5154 旅费 travelling expense, travel
    5155 运费 shipping expenses, freight
    5156 邮电费 postage (expenses)
    5157 修缮费 repair(s) and maintenance (expense )
    5158 包装费 packing expenses
    5161 水电瓦斯费 utilities (expense)
    5162 保险费 insurance (expense)
    5163 加工费 manufacturing overhead - outsourced
    5166 税捐 taxes
    5168 折旧 depreciation expense
    5169 各项耗竭及摊提 various amortization
    5172 伙食费 meal (expenses)
    5173 职工福利 employee benefits/welfare
    5176 训练费 training (expense)
    5177 间接材料 indirect materials
    5188 其它制造费用 other manufacturing expenses
    56 劳务成本制 ervice costs
    561 劳务成本 service costs
    5611 劳务成本 service costs
    56 劳务成本制 ervice costs
    561 劳务成本 service costs
    5611 劳务成本 service costs
    57 业务成本 gency costs
    571 业务成本 agency costs
    5711 业务成本 agency costs
    58 其它营业成本 other operating costs
    588 其它营业成本-其它 other operating costs-other
    5888 其它营业成本-其它 other operating costs - other
    6 营业费用 operating expenses
    61 推销费用 selling expenses
    615~618 推销费用 selling expenses
    6151 薪资支出 payroll expense
    6152 租金支出 rent expense, rent
    6153 文具用品 office supplies (expense)
    6154 旅费 travelling expense, travel
    6155 运费 shipping expenses, freight
    6156 邮电费 postage (expenses)
    6157 修缮费 repair(s) and maintenance (expense)
    6159 广告费 advertisement expense, advertisement
    6161 水电瓦斯费 utilities (expense)
    6162 保险费 insurance (expense)
    6164 交际费 entertainment (expense)
    6165 捐赠 donation (expense)
    6166 税捐 taxes
    6167 呆帐损失 loss on uncollectible accounts
    6168 折旧 depreciation expense
    6169 各项耗竭及摊提 various amortization
    6172 伙食费 meal (expenses)
    6173 职工福利 employee benefits/welfare
    6175 佣金支出 commission (expense)
    6176 训练费 training (expense)
    6188 其它推销费用 other selling expenses
    62 管理及总务费用 general & administrative expenses
    625~628 管理及总务费用 general & administrative expenses
    6251 薪资支出 payroll expense
    6252 租金支出 rent expense, rent
    6253 文具用品 office supplies
    6254 旅费 travelling expense, travel
    6255 运费 shipping expenses,freight
    6256 邮电费 postage (expenses)
    6257 修缮费 repair(s) and maintenance (expense)
    6259 广告费 advertisement expense, advertisement
    6261 水电瓦斯费 utilities (expense)
    6262 保险费 insurance (expense)
    6264 交际费 entertainment (expense)
    6265 捐赠 donation (expense)
    6266 税捐 taxes
    6267 呆帐损失 loss on uncollectible accounts
    6268 折旧 depreciation expense
    6269 各项耗竭及摊提 various amortization
    6271 外销损失 loss on export sales
    6272 伙食费 meal (expenses)
    6273 职工福利 employee benefits/welfare
    6274 研究发展费用 research and development expense
    6275 佣金支出 commission (expense)
    6276 训练费 training (expense)
    6278 劳务费 professional service fees
    6288 其它管理及总务费用 other general and administrative expenses
    63 研究发展费用 research and development expenses
    635~638 研究发展费用 research and development expenses
    6351 薪资支出 payroll expense
    6352 租金支出 rent expense, rent
    6353 文具用品 office supplies
    6354 旅费 travelling expense, travel
    6355 运费 shipping expenses, freight
    6356 邮电费 postage (expenses)
    6357 修缮费 repair(s) and maintenance (expense)
    6361 水电瓦斯费 utilities (expense)
    6362 保险费 insurance (expense)
    6364 交际费 entertainment (expense)
    6366 税捐 taxes
    6368 折旧 depreciation expense
    6369 各项耗竭及摊提 various amortization
    6372 伙食费 meal (expenses)
    6373 职工福利 employee benefits/welfare
    6376 训练费 training (expense)
    6378 其它研究发展费用 other research and development expenses
    7 营业外收入及费用 non-operating revenue and expenses, other income(expense)
    71~74 营业外收入 non-operating revenue
    711 利息收入 interest revenue
    7111 利息收入 interest revenue/income
    712 投资收益 investment income
    7121 权益法认列之投资收益 investment income recognized under equity method
    7122 股利收入 dividends income
    7123 短期投资市价回升利益 gain on market price recovery of short-term investment
    713 兑换利益 foreign exchange gain
    7131 兑换利益 foreign exchange gain
    714 处分投资收益 gain on disposal of investments
    7141 处分投资收益 gain on disposal of investments
    715 处分资产溢价收入 gain on disposal of assets
    7151 处分资产溢价收入 gain on disposal of assets
    748 其它营业外收入 other non-operating revenue
    7481 捐赠收入 donation income
    7482 租金收入 rent revenue/income
    7483 佣金收入 commission revenue/income
    7484 出售下脚及废料收入 revenue from sale of scraps
    7485 存货盘盈 gain on physical inventory
    7486 存货跌价回升利益 gain from price recovery of inventory
    7487 坏帐转回利益 gain on reversal of bad debts
    7488 其它营业外收入-其它 other non-operating revenue- other items
    75~ 78 营业外费用 non-operating expenses
    751 利息费用 interest expense
    7511 利息费用 interest expense
    752 投资损失 investment loss
    7521 权益法认列之投资损失 investment loss recog- nized under equity method
    7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market
    753 兑换损失 foreign exchange loss
    7531 兑换损失 foreign exchange loss
    754 处分投资损失 loss on disposal of investments
    7541 处分投资损失 loss on disposal of investments
    755 处分资产损失 loss on disposal of assets
    7551 处分资产损失 loss on disposal of assets
    788 其它营业外费用 other non-operating expenses
    7881 停工损失 loss on work stoppages
    7882 灾害损失 casualty loss
    7885 存货盘损 loss on physical inventory
    7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories
    7888 其它营业外费用-其它 other non-operating expenses- other
    8 所得税费用(或利益) income tax expense (or benefit)
    81 所得税费用(或利益) income tax expense (or benefit)
    811 所得税费用(或利益) income tax expense (or benefit)
    8111 所得税费用(或利益) income tax expense ( or benefit)
    9 非经常营业损益 nonrecurring gain or loss
    91 停业部门损益 gain(loss) from discontinued operations
    911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments
    9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment
    912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments
    9121 停业部门损益-处分损益 gain(loss) from disposal of discontinued segment
    92 非常损益 extraordinary gain or loss
    921 非常损益 extraordinary gain or loss
    9211 非常损益 extraordinary gain or loss
    93 会计原则变动累积影响数 cumulative effect of changes in accounting principles
    931 会计原则变动累积影响数 cumulative effect of changes in accounting principles
    9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles
    94 少数股权净利 minority interest income
    941 少数股权净利 minority interest income
    9411 少数股权净利 minority interest income
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    发表于 2017-9-8 03:31:39
    Thanks for sharing
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