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会计科目中英文对照1名称英译资产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pettycash/revolvingfunds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short-terminvestment短期投资—股票short-terminvestments-stock短期投资—短期票券short-terminvestments-short-termnotesandbills短期投资—政府债券short-terminvestments-governmentbonds短期投资—受益凭证short-terminvestments-beneficiarycertificates短期投资—公司债short-terminvestments-corporatebonds短期投资—其它short-terminvestments-other备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket应收票据notesreceivable应收票据贴现discountednotesreceivable应收票据—关系人notesreceivable-relatedparties其它应收票据othernotesreceivable备抵呆帐—应收票据allowanceforuncollectibleaccounts-notesreceivable会计科目中英文对照2应收账款accountsreceivable应收分期账款installmentaccountsreceivable应收账款—关系人accountsreceivable-relatedparties备抵呆帐—应收账款allowanceforuncollectibleaccounts-accountsreceivable其它应收款otherreceivables应收远汇款forwardexchangecontractreceivable应收远汇款—外币forwardexchangecontractreceivable-foreigncurrencies买卖远汇折价discountonforwardex-changecontract名称英译应收收益earnedrevenuereceivable应收退税款incometaxrefundreceivable其它应收款—关系人otherreceivables-relatedparties其它应收款—其它otherreceivables-other备抵呆帐—其它应收款allowanceforuncollectibleaccounts-otherreceivables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by-products在制品workinprocess会计科目中英文对照3委外加工workinprocess-outsourced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名称英译进项税额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会计科目中英文对照4受限制存款certificateofdeposit-restricted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othercurrentassets-other基金及长期投资fundsandlong-terminvestments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long-terminvestments长期股权投资long-termequityinvestments长期债券投资long-termbondinvestments长期不动产投资long-termrealestatein-vestments人寿保险现金解约价值cashsurrendervalueoflifeinsurance其它长期投资otherlong-terminvestments备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments固定资产property,plant,andequipment土地land会计科目中英文对照5土地—重估增值land-revaluationincrements土地改良物landimprovements名称英译土地改良物—重估增值landimprovements-revaluationincrements累积折旧—土地改良物accumulateddepreciation-landimprovements房屋及建物buildings房屋及建物—重估增值buildings-revaluationincrements累积折旧—房屋及建物accumulateddepreciation-buildings机(器)具及设备machineryandequipment机(器)具machinery机(器)具—重估增值machinery-revaluationincrements累积折旧—机(器)具accumulateddepreciation-machinery租赁资产leasedassets累积折旧—租赁资产accumulateddepreciation-leasedassets租赁权益改良leaseholdimprovements累积折旧—租赁权益改良accumulateddepreciation-leaseholdimprovements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—重估增值miscellaneousproperty,plant,andequipment–revaluationincrements累积折旧—杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,and会计科目中英文对照6equipment递耗资产depletableassets天然资源naturalresources天然资源—重估增值naturalresources-revaluationincrements累积折耗—天然资源accumulateddepletion-naturalresources无形资产intangibleassets商标权trademarks专利权patents特许权franchise著作权copyright计算机软件computersoftwarecost商誉goodwill名称英译开办费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otherintangibleassets-other其它资产otherassets递延资产deferredassets债券发行成本deferredbondissuancecosts长期预付租金long-termprepaidrent长期预付保险费long-termprepaidinsurance会计科目中英文对照7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长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables长期应收票据long-termnotesreceivable长期应收帐款long-termaccountsreceivable催收帐款overduereceivables长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties其它长期应收款项otherlong-termreceivables备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables出租资产assetsleasedtoothers出租资产—重估增值assetsleasedtoothers-incrementalvaluefromrevaluation累积折旧—出租资产accumulateddepreciation-assetsleasedtoothers存出保证金refundabledeposit杂项资产miscellaneousassets会计科目中英文对照8名称英译受限制存款certificateofdeposit-restricted杂项资产—其它miscellaneousassets-other负债liabilities流动负债currentliabilities短期借款short-termborrowings(debt)银行透支bankoverdraft银行借款bankloan短期借款—业主short-termborrowings-owners短期借款—员工short-termborrowings-employees短期借款—关系人short-termborrowings-relatedparties短期借款—其它short-termborrowings-other应付短期票券short-termnotesandbillspayable应付商业本票commercialp