会计专业术语中英文对照

会计专业术语中英文对照 会计专业术语中英文对照 (北大网站上下载,经kathy土豆检查基本正确) 一、资产 assets    1、 流动资产 current assets     111 现金及现金等价物 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 现金等价物 cash equivalents      1118 其它现金及现金等价物 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 -短期政券 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              (1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)      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 坏帐准备－应收票据 allowance for doubtful 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 坏帐准备 －应收帐款 allowance for doubtful 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 坏帐准备 - 其它应收款 allowance for doubtful 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 存货跌价准备 allowance to reduce 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 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 办公用品 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）      (kathy土豆: 1281&1282两项美国会计没有)      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 investments       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      (kathy土豆加: 融资租赁: Capital Lease, 经营租赁: Operating Lease) 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