实用会计英语词表（1）

会计词汇中英对照
    一、资产 assets
    1、 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 investments
      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
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
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 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
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
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
   
二、 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
218~219 其它应付款 other payables
      2181 应付购入远汇款 forward exchange contract payable
      2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies
     2183 买卖远汇溢价 premium on forward exchange contract
     2184 应付土地房屋款 payables on land and building purchased
     2185 应付设备款 Payables on equipment
     2187 其它应付款 -关系人 other payables - related parties
     2191 应付股利 dividend payable
     2192 应付红利 bonus payable
     2193 应付董监事酬劳 compensation payable to directors and supervisors
     2198 其它应付款 -其它 other payables - other
   226 预收款项advance receipts
      2261 预收货款 sales revenue received in advance
      2262 预收收入 revenue received in advance
      2268 其它预收款 other advance receipts
   227 一年或一营业周期内到期长期负债 long-term liabilities -current portion
      2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion
     2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion
     2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle
     2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion
     2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion
228~229 其它流动负债 other current liabilities
      2281 销项税额 VAT received（or output tax）
      2283 暂收款 temporary receipts
      2284 代收款 receipts under custody
      2285 估计售后服务/保固负债 estimated warranty liabilities
      2291 递延所得税负债 deferred income tax liabilities
      2292 递延兑换利益 deferred foreign exchange gain
      2293 业主（股东）往来 owners^ current account
      2294 同业往来 current account with others
      2298 其它流动负债-其它 other current liabilities - others
   23 长期负债 long-term liabilities
    231 应付公司债 corporate bonds payable
      2311 应付公司债 corporate bonds payable
      2319 应付公司债溢（折）价 premium（discount） on corporate bonds payable
   232 长期借款 long-term loans payable
      2321 长期银行借款 long-term loans payable - bank
      2324 长期借款 -业主 long-term loans payable - owners
      2325 长期借款 -员工 long-term loans payable - employees
      2327 长期借款 -关系人 long-term loans payable - related parties
      2328 长期借款 -其它 long-term loans payable - other
   233 长期应付票据及款项 long-term notes and accounts payable
      2331 长期应付票据 long-term notes payable
      2332 长期应付帐款 long-term accounts pay-able
      2333 长期应付租赁负债 long-term capital lease liabilities
      2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties
      2338 其它长期应付款项 other long-term payables
234 估计应付土地增值税 accrued liabilities for land value increment tax
    2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able
   235 应计退休金负债 accrued pension liabilities
      2351 应计退休金负债 accrued pension liabilities
   238 其它长期负债 other long-term liabilities
      2388 其它长期负债-其它 other long-term liabilities - other
   28 其它负债 other liabilities
      281 递延负债 deferred liabilities
      2811 递延收入 deferred revenue
      2814 递延所得税负债 deferred income tax liabilities
      2818 其它递延负债 other deferred liabilities
      286 存入保证金 deposits received
      2861 存入保证金 guarantee deposit received
     288 杂项负债 miscellaneous liabilities
      2888 杂项负债 -其它 miscellaneous liabilities - other
   
三、业主权益 owners^ equity
   31 资本 capital
      311 资本（或股本） capital
      3111 普通股股本 capital - common stock
      3112 特别股股本 capital - preferred stock
      3113 预收股本 capital collected in advance
      3114 待分配股票股利 stock dividends to be distributed
      3115 资本 capital
32 资本公积 additional paid-in capital
      321 股票溢价 paid-in capital in excess of par
      3211 普通股股票溢价 paid-in capital in excess of par- common stock
      3212 特别股股票溢价 paid-in capital in excess of par- preferred stock
      323 资产重估增值准备 capital surplus from assets revaluation
      3231 资产重估增值准备 capital surplus from assets revaluation
      324 处分资产溢价公积 capital surplus from gain on disposal of assets
      3241 处分资产溢价公积 capital surplus from gain on disposal of assets
      325 合并公积 capital surplus from business combination
      3251 合并公积 capital surplus from business combination
      326 受赠公积 donated surplus
      3261 受赠公积 donated surplus
     328 其它资本公积 other additional paid-in capital
      3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method
     3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions
33 保留盈余（或累积亏损） retained earnings （accumulated deficit）
      331 法定盈余公积 legal reserve
      3311 法定盈余公积 legal reserve
     332 特别盈余公积 special reserve
      3321 意外损失准备 contingency reserve
     3322 改良扩充准备 improvement and expansion reserve
     3323 偿债准备 special reserve for redemption of liabilities
     3328 其它特别盈余公积 other special reserve
     335 未分配盈余（或累积亏损） retained earnings-unappropriated （or accumulated deficit）
      3351 累积盈亏 accumulated profit or loss
     3352 前期损益调整 prior period adjustments
     3353 本期损益 net income or loss for current period
34 权益调整 equity adjustments
      341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments
      3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments
     342 累积换算调整数 cumulative translation adjustment
      3421 累积换算调整数 cumulative translation adjustments
     343 未认列为退休金成本之净损失 net loss not recognized as pension cost
      3431 未认列为退休金成本之净损失 net loss not recognized as pension costs
35 库藏股 treasury stock
      351 库藏股 treasury stock
      3511 库藏股 treasury stock
36 少数股权 minority interest
      361 少数股权 minority interest
      3611 少数股权 minority interest

矛识鸡肠矛识会计

都是专业的“鹰哥拉屎”名词

@titter ..............

你几年前教我就好啦，给回老师啦，