会计专业术语中英文对照_会计术语中英文对照
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一、资产 aets1、流动资产 current aets
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
短期投资 short-term investments
1121 短期投资-股票 short-term investmenthort-term notes and bills1123 短期投资-政府债券 short-term investmentsbeneficiary certificates1125 短期投资-公司债 short-term investmentsother
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 receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人 notes receivablerelated parties
1149 坏帐准备 －应收帐款 allowance for doubtful accountsforeign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable
1185 应收退税款 income tax refund receivable
1187 其它应收款related parties
1188 其它应收款other
1189 坏帐准备other receivables121~122 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 proce
1225 委外加工 work in proceother2、基金及长期投资 funds and long-term investments
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
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 insurance1328 其它长期投资 other long-term investments
1329 备抵长期投资跌价损失 allowance for exce of cost over market value of long-term investments3、固定资产 property , plant, and equipment
土地 land
1411 土地 land
1418 土地-重估增值 landrevaluation increments1429 累积折旧-土地改良物 accumulated depreciationbuildings
144~146 机（器）具及设备 machinery and equipment
1441 机（器）具 machinery
1448 机（器）具-重估增值 machinerymachinery
151 租赁资产 leased aets
1511 租赁资产 leased aets
1519 累积折旧-租赁资产 accumulated depreciationleasehold improvements
156 未完工程及预付购置设备款 construction in progre and prepayments forequipment
1561 未完工程 construction in progre
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 equipmentmiscellaneous property, plant, and equipment递耗资产 depletable aets
161 递耗资产 depletable aets
1611 天然资源 natural resources
1618 天然资源-重估增值 natural resources-revaluation increments1619 累积折耗-天然资源 accumulated depletionother其它资产 other aets
181 递延资产 deferred aets
1811 债券发行成本 deferred bond iuance 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 aets
1815 预付退休金 prepaid pension cost
1818 其它递延资产 other deferred aets
182 闲置资产 idle aets
1821 闲置资产 idle aets
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 accountsincremental value from revaluation
1859 累积折旧-出租资产 accumulated depreciationrestricted
1888 杂项资产-其它 miscellaneous aets-other
流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial aets held for trading应收票据 Notes rece......
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