名称英译资产assets流动资产current assets现金及约当现金cash and cash equivalents库存现金cash on hand零用金/周转金petty cash/revolving funds银行存款cash in banks在途现金cash in transit约当现金cash equivalents其它现金及约当现金other cash and cash equivalents短期投资short-term investment短期投资—股票short-term investments - stock短期投资—短期票券short-term investments - short-term notes and bills短期投资—政府债券short-term investments - government bonds短期投资—受益凭证short-term investments - beneficiary certificates短期投资—公司债short-term investments - corporate bonds短期投资—其它short-term investments - other备抵短期投资跌价损失allowance for reduction of short-term investment to market 应收票据notes receivable应收票据贴现discounted notes receivable应收票据—关系人notes receivable - related parties其它应收票据other notes receivable备抵呆帐—应收票据allowance for uncollectible accounts- notes receivable应收账款accounts receivable应收分期账款installment accounts receivable应收账款—关系人accounts receivable - related parties备抵呆帐—应收账款allowance for uncollectible accounts - accounts receivable 其它应收款other receivables应收远汇款forward exchange contract receivable应收远汇款—外币forward exchange contract receivable - foreign currencies 买卖远汇折价discount on forward ex-change contract2 名称英译应收收益earned revenue receivable应收退税款income tax refund receivable其它应收款—关系人other receivables - related parties其它应收款—其它other receivables - other备抵呆帐—其它应收款allowance for uncollectible accounts - other receivables存货inventories商品存货merchandise inventory寄销商品consigned goods在途商品goods in transit备抵存货跌价损失allowance for reduction of inventory to market制成品finished goods寄销制成品consigned finished goods副产品by-products在制品work in process委外加工work in process - outsourced原料raw materials物料supplies在途原物料materials and supplies in transit备抵存货跌价损失allowance for reduction of inventory to market预付费用prepaid expenses预付薪资prepaid payroll预付租金prepaid rents预付保险费prepaid insurance用品盘存office supplies预付所得税prepaid income tax其它预付费用other prepaid expenses预付款项prepayments预付货款prepayment for purchases其它预付款项other prepayments其它流动资产other current assets会计科目中英文对照 3 名称英译进项税额VAT paid ( or input tax)留抵税额excess VAT paid (or overpaid VAT)暂付款temporary payments代付款payment on behalf of others员工借支advances to employees存出保证金refundable deposits受限制存款certificate of deposit-restricted递延所得税资产deferred income tax assets递延兑换损失deferred foreign exchange losses业主(股东)往来owners'(stockholders') current account同业往来current account with others其它流动资产—其它other current assets - other基金及长期投资funds and long-term investments基金funds偿债基金redemption fund (or sinking fund)改良及扩充基金fund for improvement and expansion意外损失准备基金contingency fund退休基金pension fund其它基金other funds长期投资long-term investments长期股权投资long-term equity investments长期债券投资long-term bond investments长期不动产投资long-term real estate in-vestments人寿保险现金解约价值cash surrender value of life insurance其它长期投资other long-term investments备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments固定资产property , plant, and equipment土地land土地—重估增值land - revaluation increments土地改良物land improvements4 名称英译土地改良物—重估增值land improvements - revaluation increments累积折旧—土地改良物accumulated depreciation - land improvements房屋及建物buildings房屋及建物—重估增值buildings -revaluation increments累积折旧—房屋及建物accumulated depreciation - buildings机(器)具及设备machinery and equipment机(器)具machinery机(器)具—重估增值machinery - revaluation increments累积折旧—机(器)具accumulated depreciation - machinery租赁资产leased assets累积折旧—租赁资产accumulated depreciation - leased assets租赁权益改良leasehold improvements累积折旧—租赁权益改良accumulated depreciation - leasehold improvements未完工程及预付购置设备款construction in progress and prepayments for equipment未完工程construction in progress预付购置设备款prepayment for equipment杂项固定资产miscellaneous property, plant, and equipment杂项固定资产—重估增值miscellaneous property, plant, and equipment – revaluation increments 累积折旧—杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment 递耗资产depletable assets天然资源natural resources天然资源—重估增值natural resources -revaluation increments累积折耗—天然资源accumulated depletion - natural resources无形资产intangible assets商标权trademarks专利权patents特许权franchise著作权copyright计算机软件computer software cost商誉goodwill会计科目中英文对照 5 名称英译开办费organization costs其它无形资产other intangibles递延退休金成本deferred pension costs租赁权益改良leasehold improvements其它无形资产-其它other intangible assets - other其它资产other assets递延资产deferred assets债券发行成本deferred bond issuance costs长期预付租金long-term prepaid rent长期预付保险费long-term prepaid insurance递延所得税资产deferred income tax assets预付退休金prepaid pension cost其它递延资产other deferred assets闲置资产idle assets长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables长期应收票据long-term notes receivable长期应收帐款long-term accounts receivable催收帐款overdue receivables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其它长期应收款项other long-term receivables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 andoverdue receivables出租资产assets leased to others出租资产—重估增值assets leased to others - incremental value from revaluation累积折旧—出租资产accumulated depreciation - assets leased to others存出保证金refundable deposit杂项资产miscellaneous assets6 名称英译受限制存款certificate of deposit - restricted杂项资产—其它miscellaneous assets - other负债liabilities流动负债current liabilities短期借款short-term borrowings(debt)银行透支bank overdraft银行借款bank loan短期借款—业主short-term borrowings - owners短期借款—员工short-term borrowings - employees短期借款—关系人short-term borrowings- related parties短期借款—其它short-term borrowings - other应付短期票券short-term notes and bills payable应付商业本票commercial paper payable银行承兑汇票bank acceptance其它应付短期票券other short-term notes and bills payable应付短期票券折价discount on short-term notes and bills payable应付票据notes payable应付票据—关系人notes payable - related parties其它应付票据other notes payable应付帐款accounts payable应付帐款—关系人accounts payable - related parties应付所得税income tax payable应付费用accrued expenses应付薪工accrued payroll应付租金accrued rent payable应付利息accrued interest payable应付营业税accrued VAT payable应付税捐—其它accrued taxes payable- other其它应付费用other accrued expenses payable其它应付款other payables会计科目中英文对照7 名称英译应付购入远汇款forward exchange contract payable应付远汇款—外币forward exchange contract payable - foreign currencies买卖远汇溢价premium on forward exchange contract应付土地房屋款payables on land and building purchased应付设备款payables on equipment其它应付款—关系人other payables - related parties应付股利dividend payable应付红利bonus payable应付董监事酬劳compensation payable to directors and supervisors其它应付款—其它other payables - other预收款项advance receipts预收货款sales revenue received in advance预收收入revenue received in advance其它预收款other advance receipts一年或一营业周期内到期长期负债long-term liabilities -current portion一年或一营业周期内到期公司债corporate bonds payable - current portion一年或一营业周期内到期长期借款long-term loans payable - current portion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 operatingcycle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其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion其它流动负债other current liabilities销项税额VAT received(or output tax)暂收款temporary receipts8 名称英译代收款receipts under custody估计售后服务/保固负债 estimated warranty liabilities递延所得税负债deferred income tax liabilities递延兑换利益deferred foreign exchange gain业主(股东)往来owners' current account同业往来current account with others其它流动负债-其它other current liabilities - others应付公司债corporate bonds payable应付公司债corporate bonds payable应付公司债溢(折)价premium(discount) on corporate bonds payable长期借款long-term loans payable长期银行借款long-term loans payable - bank长期借款—业主long-term loans payable - owners长期借款—员工long-term loans payable - employees长期借款—关系人long-term loans payable - related parties长期借款—其它long-term loans payable - other长期应付票据及款项long-term notes and accounts payable长期应付票据long-term notes payable长期应付帐款long-term accounts pay-able长期应付租赁负债long-term capital lease liabilities长期应付票据及款项—关系人long-term notes and accounts payable - related parties其它长期应付款项other long-term payables估计应付土地增值税accrued liabilities for land value increment tax估计应付土地增值税estimated accrued land value incremental tax pay-able应计退休金负债accrued pension liabilities其它长期负债other long-term liabilities其它长期负债—其它other long-term liabilities - other其它负债other liabilities递延负债deferred liabilities会计科目中英文对照9 名称英译递延收入deferred revenue递延所得税负债deferred income tax liabilities其它递延负债other deferred liabilities存入保证金deposits received存入保证金guarantee deposit received杂项负债miscellaneous liabilities杂项负债—其它miscellaneous liabilities - other业主权益owners' equity资本（或股本）capital普通股股本capital - common stock特别股股本capital - preferred stock预收股本capital collected in advance待分配股票股利stock dividends to be distributed资本capital资本公积additional paid-in capital股票溢价paid-in capital in excess of par普通股股票溢价paid-in capital in excess of par- common stock特别股股票溢价paid-in capital in excess of par- preferred stock资产重估增值准备capital surplus from assets revaluation处分资产溢价公积capital surplus from gain on disposal of assets合并公积capital surplus from business combination受赠公积donated surplus其它资本公积other additional paid-in capital权益法长期股权投资资本公积additional paid-in capital from investee under equity method资本公积—库藏股票交易additional paid-in capital - treasury stock trans-actions保留盈余(或累积亏损) retained earnings (accumulated deficit)法定盈余公积legal reserve特别盈余公积special reserve10 名称英译意外损失准备contingency reserve改良扩充准备improvement and expansion reserve偿债准备special reserve for redemption of liabilities其它特别盈余公积other special reserve未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)累积盈亏accumulated profit or loss前期损益调整prior period adjustments本期损益net income or loss for current period权益调整equity adjustments长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments累积换算调整数cumulative translation adjustment未认列为退休金成本之净损失net loss not recognized as pension costs库藏股treasury stock少数股权minority interest营业收入operating revenue销货收入sales revenue分期付款销货收入installment sales revenue销货退回sales return销货折让sales allowances劳务收入service revenue业务收入agency revenue其它营业收入other operating revenue其它营业收入—其它other operating revenue- other营业成本operating costs销货成本cost of goods sold分期付款销货成本installment cost of goods sold进货purchases进货费用purchase expenses会计科目中英文对照11 名称英译进货退出purchase returns进货折让charges on purchased merchandise进料materials purchased进料费用charges on purchased material进料退出material purchase returns进料折让material purchase allowances直接人工direct labor制造费用manufacturing overhead间接人工indirect labor租金支出rent expense, rent折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)间接材料indirect materials其它制造费用other manufacturing expenses劳务成本制ervice costs劳务成本service costs业务成本agency costs其它营业成本other operating costs其它营业成本-其它other operating costs-other营业费用operating expenses推销费用selling expenses薪资支出payroll expense租金支出rent expense, rent折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare12 名称英译佣金支出commission (expense)训练费training (expense)其它推销费用other selling expenses管理及总务费用general & administrative expenses薪资支出payroll expense租金支出rent expense, rent呆帐损失loss on uncollectible accounts折旧depreciation expense各项耗竭及摊提various amortization外销损失loss on export sales伙食费meal (expenses)职工福利employee benefits/welfare研究发展费用research and development expense佣金支出commission (expense)训练费training (expense)劳务费professional service fees其它管理及总务费用other general and administrative expenses研究发展费用research and development expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)税捐taxes折旧depreciation expense会计科目中英文对照13 名称英译各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)其它研究发展费用other research and development expenses营业外收入及费用non-operating revenue and expenses, other income(expense)营业外收入non-operating revenue利息收入interest revenue/income投资收益investment income权益法认列之投资收益investment income recognized under equity method股利收入dividends income短期投资市价回升利益gain on market price recovery of short-term investment兑换利益foreign exchange gain处分投资收益gain on disposal of investments处分资产溢价收入gain on disposal of assets其它营业外收入other non-operating revenue捐赠收入donation income租金收入rent revenue/income佣金收入commission revenue/income出售下脚及废料收入revenue from sale of scraps存货盘盈gain on physical inventory存货跌价回升利益gain from price recovery of inventory坏帐转回利益gain on reversal of bad debts其它营业外收入-其它other non-operating revenue- other items营业外费用non-operating expenses利息费用interest expense投资损失investment loss权益法认列之投资损失investment loss recog- nized under equity method短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market兑换损失foreign exchange loss14 名称英译处分资产损失loss on disposal of assets其它营业外费用other non-operating expenses停工损失loss on work stoppages灾害损失casualty loss存货盘损loss on physical inventory存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories其它营业外费用-其它other non-operating expenses- other所得税费用(或利益) income tax expense (or benefit)非经常营业损益nonrecurring gain or loss停业部门损益gain(loss) from discontinued operations停业部门损益-停业前营业损益income(loss) from operations of discontinued segments停业部门损益-处分损益gain(loss) from disposal of discontinued segments非常损益extraordinary gain or loss会计原则变动累积影响数cumulative effect of changes in accounting principles少数股权净利minority interest income。