会计科目中英文对照

名称英译资产assets流动资产current assets现金及约当现金cash and cash equivalents库存现金cash on hand零用金/周转金petty cash/revolving funds银行存款cash in banks在途现金cash in transit约当现金cash equivalents其它现金及约当现金other cash and cash equivalents短期投资short-term investment短期投资-股票short-term investments-stock短期投资-短期票券short-term investments-short-term notesand bills短期投资-政府债券short-term investments-government bonds短期投资-受益凭证short-term investments-beneficiarycertificates短期投资-公司债short-term investments-corporate bonds短期投资-其它short-term investments-other备抵短期投资跌价损失allowance for reduction of short-terminvestment to market应收票据notes receivable应收票据notes receivable应收票据贴现discounted notes receivable应收票据-关系人notes receivable-related parties其它应收票据other notes receivable备抵呆帐-应收票据allowance for uncollec-tible accounts-notesreceivable应收帐款accounts receivable应收帐款accounts receivable应收分期帐款installment accounts receivable应收帐款-关系人accounts receivable-related parties备抵呆帐-应收帐款allowance for uncollec-tible accounts-accounts receivable其它应收款other Receivables应收出售远汇款forward exchange contract receivable应收远汇款-外币forward exchange contract receivable-foreign currencies买卖远汇折价discount on forward ex-change contract应收收益earned revenue receivable应收退税款income tax refund receivable其它应收款-关系人other receivables-related parties其它应收款-其它other receivables-other备抵呆帐-其它应收款allowance for uncollec-tible accounts-otherreceivables存货inventories商品存货merchandise inventory寄销商品consigned goods在途商品goods in transit备抵存货跌价损失allowance for reduction of inventory tomarket制成品finished goods寄销制成品consigned finished goods副产品by-products在制品work in process委外加工work in process-Outsourced原料raw materials物料supplies在途原物料materials and supplies in transit备抵存货跌价损失allowance for reduction of inventory tomarket预付费用prepaid expenses预付薪资prepaid payroll预付租金prepaid rents预付保险费prepaid insurance用品盘存office supplies预付所得税prepaid income tax其它预付费用other prepaid expenses预付款项prepayments预付货款prepayment for purchases其它预付款项other prepayments其它流动资产other current assets进项税额VAT paid ( or input tax)留抵税额excess VAT paid (or overpaid VAT)暂付款temporary payments代付款payment on behalf of others员工借支advances to employees存出保证金refundable deposits受限制存款certificate of deposit-restricted递延所得税资产deferred income tax assets递延兑换损失deferred Foreign Exchange losses业主往来(股东往来)owners'(stockholders') current account同业往来current account with others其它流动资产-其它other current assets-other基金及长期投资funds and long-term investments基金funds偿债基金redemption fund (or sinking fund)改良及扩充基金fund for improvement and expansion意外损失准备基金contingency fund退休基金pension fund其它基金other funds长期投资long-term investments长期股权投资long-term equity investments长期债券投资long-term bond investments长期不动产投资long-term real estate in-vestments人寿保险现金解约价值cash Surrender value of life insurance其它长期投资other long-term investments备抵长期投资跌价损失allowance for excess of cost over marketvalue of long-term investments固定资产property , plant, and equipment土地land土地land土地-重估增值land-revaluation increments土地改良物land improvements土地改良物land improvements土地改良物-重估增值land improvements-revaluation increments累积折旧-土地改良物accumulated depreciation-landimprovements房屋及建物buildings房屋及建物buildings房屋及建物-重估增值buildings-revaluation increments累积折旧-房屋及建物accumulated depreciation-buildings机(器)具及设备machinery and equipment机(器)具machinery机(器)具-重估增值machinery-revaluation increments累积折旧-机(器)具accumulated depreciation-machinery租赁资产leased assets租赁资产leased assets累积折旧-租赁资产accumulated depreciation-leased assets租赁权益改良leasehold improvements租赁权益改良leasehold improvements累积折旧-租赁权益改良accumulated depreciation-leaseholdimprovements未完工程及预付购置设备款construction in progress and prepaymentsfor equipment未完工程construction in progress预付购置设备款prepayment for equipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产-重估增值miscellaneous property, plant, andequipment-revaluation increments累积折旧-杂项固定资产accumulated depreciation-miscellaneousproperty, plant, and equipment递耗资产depletable assets递耗资产depletable assets天然资源natural resources重估增值-天然资源natural resources-revaluation increments累积折耗-天然资源accumulated depletion-natural resources无形资产intangible assets商标权trademarks商标权trademarks专利权patents专利权patents特许权franchise特许权franchise著作权copyright著作权copyright计算机软件Computer Software计算机软件computer software cost商誉goodwill商誉goodwill开办费organization costs开办费organization costs其它无形资产other intangibles递延退休金成本deferred pension costs租赁权益改良leasehold improvements其它无形资产-其它other intangible assets-other其它资产other assets递延资产deferred assets债券发行成本deferred bond issuance costs长期预付租金long-term prepaid rent长期预付保险费long-term prepaid insurance递延所得税资产deferred income tax assets预付退休金prepaid pension cost其它递延资产other deferred assets闲置资产idle assets闲置资产idle assets长期应收票据及款项与催收帐款long-term notes , accounts and overduereceivables长期应收票据long-term notes receivable长期应收帐款long-term accounts receivable催收帐款overdue receivables长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overduereceivables-related parties其它长期应收款项other long-term receivables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 overduereceivables出租资产assets leased to others出租资产assets leased to others出租资产-重估增值assets leased to others-incremental valuefrom revaluation累积折旧-出租资产accumulated depreciation-assets leased toothers存出保证金refundable deposit存出保证金refundable deposits杂项资产miscellaneous assets受限制存款certificate of deposit-restricted杂项资产-其它miscellaneous assets-other