《中国会计专业词汇——中英文对照》讲义

中国会计科目中英文对照 中国会计科目中英文对照 代码名称名称英译 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短期投资一股票 short- term investments- stock 1122短期投资-短期票券 short- term investments- short- term notes and 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短期投资一公司债 short- term inves tments- 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应收票据一关系人 notes receivable- related parties 1138其它应收票据 other notes receivable 1139备抵呆帐一应收票据 allowance for uncollec- tible accounts- notes receival 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应收帐款一关系人 accounts receivable- related parties 1149备抵呆帐一应收帐款 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

中国会计科目中英文对照 中国会计科目中英文对照 代码 名称 名称英译 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 121122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 good 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 128129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 other 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其它流动资产一其它 other current assets- other 13基金及长期投资 funds and long- term inves tments 131基金 funds 1311偿债基金 redemption fund( or sinking fund)

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 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1ong- term investments 1321长期股权投资1ong- term equity investment 1322长期债券投资1ong- 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1and 1411土地1and 1418土地-重估增值1and- revaluation increments 142土地改良物1 and improvements 1421土地改良物1 and improvements 1428土地改良物一重估增值 land improvements revaluation increments 1429累积折旧一土地改良物 accumulated depreciation- land improvements 143房屋及建物 buildings 1431房屋及建物 buildings 1438房屋及建物一重估增值 buildings- revaluation increments 439累积折旧一房屋及建物 accumulated depreciation- buildings 144146机(器)具及设备 machinery and equipment 1441机(器)具 machinery 1448机(器)具一重估增值 machinery- revaluation increments 1449累积折旧一机(器)具 accumulated depreciation- machinery 151租赁资产 leased asset 1511租赁资产1 eased assets 1519累积折旧一租赁资产 accumulated depreciation- leased assets 152租赁权益改良 leasehold improvements 1521租赁权益改良1 easehold improvements 1529累积折旧-租赁权益改良 accumulated depreciation- leasehold lmprovements 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 misce llaneous 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

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天然资源一重估增值 natural resources- revaluation increments 1619累积折耗一天然资源 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 patent 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其它无形资产一其它 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10ng- 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

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

unc collectible accounts long-term notes, accounts and overdue 185出租资产 assets leased to others 1851出租资产 assets leased to others 1858出租资产一重估增值 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杂项资产一其它 miscellaneous assets- other 2负债 liabilities 2122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短期借款一员工 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应付票据一关系人 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应付帐款一关系人 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应付税捐一其它 accrued taxes payable- other 2178其它应付费用 other accrued expenses payable

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 VAT payable 2175 应付税捐 -其它 accrued taxes payable- other 2178 其它应付费用 other accrued expenses payable