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首页 资产负债表科目中英对照.doc

资产负债表科目中英对照.doc

资产负债表科目中英对照.doc

上传者: 66499024 2012-04-30 评分 0 0 0 0 0 0 暂无简介 简介 举报

简介:本文档为《资产负债表科目中英对照doc》,可适用于财会税务领域,主题内容包含资产assets  ~流动资产currentassets  现金及约当现金cashandcashequivalents  库存现金cashonhan符等。

资产assets  ~流动资产currentassets  现金及约当现金cashandcashequivalents  库存现金cashonhand  零用金周转金pettycashrevolvingfunds    银行存款cashinbanks  在途现金cashintransit  约当现金cashequivalents  其它现金及约当现金othercashandcashequivalents  短期投资shortterminvestments  短期投资股票shortterminvestmentsstock  短期投资短期票券  shortterminvestmentsshorttermnotesandbills    短期投资政府债券  shortterminvestmentsgovernmentbonds    短期投资受益凭证  shortterminvestmentsbeneficiarycertificates    短期投资公司债  shortterminvestmentscorporatebonds  短期投资其它shortterminvestmentsother    备抵短期投资跌价损失allowanceforreductionofshortterminvestmenttomarket  应收票据notesreceivable  应收票据notesreceivable  应收票据贴现  discountednotesreceivable  应收票据关系人  notesreceivablerelatedparties    其它应收票据  othernotesreceivable  备抵呆帐-应收票据  allowanceforuncollectibleaccountsnotesreceivable  应收帐款accountsreceivable  应收帐款  accountsreceivable  应收分期帐款  installmentaccountsreceivable  应收帐款关系人  accountsreceivablerelatedparties  备抵呆帐-应收帐款  allowanceforuncollectibleaccountsaccountsreceivable  其它应收款otherreceivables    应收出售远汇款  forwardexchangecontractreceivable  应收远汇款外币  forwardexchangecontractreceivableforeigncurrencies  买卖远汇折价  discountonforwardexchangecontract  应收收益  earnedrevenuereceivable  应收退税款  incometaxrefundreceivable  其它应收款关系人  otherreceivablesrelatedparties  其它应收款其它  otherreceivablesother  备抵呆帐其它应收款  allowanceforuncollectibleaccountsotherreceivables  ~存货inventories  商品存货  merchandiseinventory  寄销商品consignedgoods    在途商品goodsintransit    备抵存货跌价损失  allowanceforreductionofinventorytomarket  制成品  finishedgoods  寄销制成品  consignedfinishedgoods  副产品  byproducts    在制品  workinprocess  委外加工  workinprocessoutsourced  原料  rawmaterials  物料  supplies  在途原物料  materialsandsuppliesintransit  备抵存货跌价损失  allowanceforreductionofinventorytomarket  预付费用prepaidexpenses  预付薪资prepaidpayroll  预付租金prepaidrents    预付保险费  prepaidinsurance  用品盘存  officesupplies  预付所得税prepaidincometax  其它预付费用otherprepaidexpenses  预付款项prepayments  预付货款prepaymentforpurchases  其它预付款项  otherprepayments  ~其它流动资产othercurrentassets  进项税额  VATpaid(orinputtax)  留抵税额  excessVATpaid(oroverpaidVAT)暂付款  temporarypayments  代付款  paymentonbehalfofothers  员工借支advancestoemployees  存出保证金  refundabledeposits  受限制存款certificateofdepositrestricted  递延所得税资产  deferredincometaxassets  递延兑换损失  deferredforeignexchangelosses  业主(股东)往来  owners'(stockholders')currentaccount  同业往来currentaccountwithothers  其它流动资产其它  othercurrentassetsother  基金及长期投资fundsandlongterminvestments  基金funds  偿债基金  redemptionfund(orsinkingfund)  改良及扩充基金fundforimprovementandexpansion    意外损失准备基金  contingencyfund  退休基金  pensionfund  其它基金  otherfunds  长期投资longterminvestments  长期股权投资longtermequityinvestments  长期债券投资  longtermbondinvestments  长期不动产投资  longtermrealestateinvestments  人寿保险现金解约价值  cashsurrendervalueoflifeinsurance  其它长期投资  otherlongterminvestments备抵长期投资跌价损失  allowanceforexcessofcostovermarketvalueoflongterminvestments  ~固定资产property,plant,andequipment    土地land  土地  land    土地重估增值landrevaluationincrements  土地改良物landimprovements  土地改良物  landimprovements    土地改良物重估增值  landimprovementsrevaluationincrements  累积折旧土地改良物  accumulateddepreciationlandimprovements  房屋及建物buildings  房屋及建物buildings  房屋及建物重估增值  buildingsrevaluationincrements  累积折旧房屋及建物  accumulateddepreciationbuildings  ~机(器)具及设备machineryandequipment  机(器)具  machinery    机(器)具重估增值  machineryrevaluationincrements  累积折旧机(器)具  accumulateddepreciationmachinery  租赁资产leasedassets  租赁资产  leasedassets  累积折旧租赁资产  accumulateddepreciationleasedassets  租赁权益改良leaseholdimprovements  租赁权益改良  leaseholdimprovements  累积折旧租赁权益改良  accumulateddepreciationleaseholdimprovements  未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment  未完工程  constructioninprogress  预付购置设备款prepaymentforequipment  杂项固定资产miscellaneousproperty,plant,andequipment  杂项固定资产miscellaneousproperty,plant,andequipment    杂项固定资产重估增值  miscellaneousproperty,plant,andequipmentrevaluationincrements  累积折旧杂项固定资产accumulateddepreciationmiscellaneousproperty,plant,andequipment  递耗资产depletableassets  递耗资产depletableassets  天然资源naturalresources  天然资源重估增值naturalresourcesrevaluationincrements  累积折耗天然资源  accumulateddepletionnaturalresources  无形资产intangibleassets  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computersoftware  计算机软件  computersoftwarecost  商誉goodwill  商誉  goodwill  开办费organizationcosts  开办费  organizationcosts  其它无形资产otherintangibles  递延退休金成本  deferredpensioncosts  租赁权益改良  leaseholdimprovements    其它无形资产其它  otherintangibleassetsother  其它资产otherassets  递延资产deferredassets    债券发行成本deferredbondissuancecosts  长期预付租金longtermprepaidrent  长期预付保险费longtermprepaidinsurance    递延所得税资产deferredincometaxassets    预付退休金  prepaidpensioncost  其它递延资产otherdeferredassets  闲置资产idleassets  闲置资产  idleassets  长期应收票据及款项与催收帐款longtermnotes,accountsandoverduereceivables  长期应收票据  longtermnotesreceivable  长期应收帐款longtermaccountsreceivable  催收帐款  overduereceivables    长期应收票据及款项与催收帐款关系人longtermnotes,accountsandoverduereceivablesrelatedparties  其它长期应收款项otherlongtermreceivables    备抵呆帐长期应收票据及款项与催收帐款  allowanceforuncollectibleaccountslongtermnotes,accountsandoverduereceivables  出租资产assetsleasedtoothers  出租资产  assetsleasedtoothers  出租资产重估增值  assetsleasedtoothersincrementalvaluefromrevaluation  累积折旧出租资产  accumulateddepreciationassetsleasedtoothers  存出保证金refundabledeposit  存出保证金  refundabledeposits  杂项资产    miscellaneousassets  受限制存款  certificateofdepositrestricted    杂项资产其它  miscellaneousassetsother负债liabilities  ~流动负债currentliabilities  短期借款shorttermborrowings(debt)  银行透支  bankoverdraft  银行借款bankloan  短期借款业主  shorttermborrowingsowners  短期借款员工  shorttermborrowingsemployees    短期借款关系人  shorttermborrowingsrelatedparties  短期借款其它  shorttermborrowingsother  应付短期票券shorttermnotesandbillspayable  应付商业本票commercialpaperpayable    银行承兑汇票  bankacceptance  其它应付短期票券  othershorttermnotesandbillspayable    应付短期票券折价  discountonshorttermnotesandbillspayable  应付票据notespayable  应付票据  notespayable  应付票据关系人notespayablerelatedparties    其它应付票据  othernotespayable  应付帐款accountspayable  应付帐款  accountspayable  应付帐款关系人accountspayablerelatedparties  应付所得税incometaxespayable  应付所得税  incometaxpayable  应付费用accruedexpenses  应付薪工accruedpayroll  应付租金  accruedrentpayable  应付利息  accruedinterestpayable  应付营业税  accruedVATpayable  应付税捐其它accruedtaxespayableother  其它应付费用  otheraccruedexpensespayable  ~其它应付款otherpayables  应付购入远汇款forwardexchangecontractpayable  应付远汇款外币  forwardexchangecontractpayableforeigncurrencies  买卖远汇溢价  premiumonforwardexchangecontract  应付土地房屋款  payablesonlandandbuildingpurchased    应付设备款  Payablesonequipment  其它应付款关系人otherpayablesrelatedparties  应付股利  dividendpayable  应付红利  bonuspayable  应付董监事酬劳compensationpayabletodirectorsandsupervisors    其它应付款其它  otherpayablesother  预收款项advancereceipts    预收货款  salesrevenuereceivedinadvance  预收收入  revenuereceivedinadvance  其它预收款  otheradvancereceipts  一年或一营业周期内到期长期负债longtermliabilitiescurrentportion  一年或一营业周期内到期公司债  corporatebondspayablecurrentportion  一年或一营业周期内到期长期借款  longtermloanspayablecurrentportion    一年或一营业周期内到期长期应付票据及款项  longtermnotesandaccountspayableduewithinoneyearoroneoperatingcycle    一年或一营业周期内到期长期应付票据及款项关系人  longtermnotesandaccountspayablestorelatedpartiescurrentportion    其它一年或一营业周期内到期长期负债  otherlongtermliabilitiescurrentportion  ~其它流动负债othercurrentliabilities  销项税额  VATreceived(oroutputtax)  暂收款  temporaryreceipts  代收款  receiptsundercustody    估计售后服务保固负债  estimatedwarrantyliabilities  递延所得税负债deferredincometaxliabilities  递延兑换利益  deferredforeignexchangegain  业主(股东)往来  owners'currentaccount  同业往来  currentaccountwithothers  其它流动负债其它othercurrentliabilitiesothers  长期负债longtermliabilities  应付公司债corporatebondspayable  应付公司债  corporatebondspayable  应付公司债溢(折)价  premium(discount)oncorporatebondspayable  长期借款longtermloanspayable  长期银行借款  longtermloanspayablebank  长期借款业主longtermloanspayableowners  长期借款员工longtermloanspayableemployees  长期借款关系人longtermloanspayablerelatedparties  长期借款其它longtermloanspayableother  长期应付票据及款项longtermnotesandaccountspayable    长期应付票据longtermnotespayable  长期应付帐款longtermaccountspayable    长期应付租赁负债  longtermcapitalleaseliabilities  长期应付票据及款项关系人Longtermnotesandaccountspayablerelatedparties  其它长期应付款项otherlongtermpayables  估计应付土地增值税accruedliabilitiesforlandvalueincrementtax  估计应付土地增值税  estimatedaccruedlandvalueincrementaltaxpayable  应计退休金负债accruedpensionliabilities  应计退休金负债  accruedpensionliabilities  其它长期负债otherlongtermliabilities  其它长期负债其它otherlongtermliabilitiesother  其它负债otherliabilities  递延负债deferredliabilities  递延收入  deferredrevenue    递延所得税负债  deferredincometaxliabilities  其它递延负债otherdeferredliabilities  存入保证金depositsreceived  存入保证金  guaranteedepositreceived  杂项负债miscellaneousliabilities  杂项负债其它  miscellaneousliabilitiesother  业主权益owners'equity  资本capital  资本(或股本)  capital    普通股股本capitalcommonstock  特别股股本capitalpreferredstock  预收股本  capitalcollectedinadvance  待分配股票股利  stockdividendstobedistributed  资本capital  资本公积additionalpaidincapital  股票溢价  paidincapitalinexcessofpar    普通股股票溢价  paidincapitalinexcessofparcommonstock  特别股股票溢价  paidincapitalinexcessofparpreferredstock  资产重估增值准备  capitalsurplusfromassetsrevaluation    资产重估增值准备capitalsurplusfromassetsrevaluation  处分资产溢价公积  capitalsurplusfromgainondisposalofassets  处分资产溢价公积  capitalsurplusfromgainondisposalofassets  合并公积  capitalsurplusfrombusinesscombination    合并公积capitalsurplusfrombusinesscombination  受赠公积  donatedsurplus      受赠公积donatedsurplus  其它资本公积  otheradditionalpaidincapital    权益法长期股权投资资本公积  additionalpaidincapitalfrominvesteeunderequitymethod  资本公积库藏股票交易  additionalpaidincapitaltreasurystocktransactions  保留盈余(或累积亏损)retainedearnings(accumulateddeficit)    法定盈余公积  legalreserve      法定盈余公积  legalreserve    特别盈余公积  specialreserve      意外损失准备  contingencyreserve  改良扩充准备improvementandexpansionreserve    偿债准备  specialreserveforredemptionofliabilities  其它特别盈余公积  otherspecialreserve  未分配盈余(或累积亏损)  retainedearningsunappropriated(oraccumulateddeficit)    累积盈亏accumulatedprofitorloss  前期损益调整  priorperiodadjustments  本期损益  netincomeorlossforcurrentperiod  权益调整equityadjustments  长期股权投资未实现跌价损失  unrealizedlossonmarketvaluedeclineoflongtermequityinvestments      长期股权投资未实现跌价损失  unrealizedlossonmarketvaluedeclineoflongtermequityinvestments    累积换算调整数  cumulativetranslationadjustment      累积换算调整数  cumulativetranslationadjustments    未认列为退休金成本之净损失  netlossnotrecognizedaspensioncost    未认列为退休金成本之净损失netlossnotrecognizedaspensioncosts  库藏股treasurystock  库藏股  treasurystock    库藏股  treasurystock  少数股权minorityinterest  少数股权  minorityinterest    少数股权  minorityinterest

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