会计科目中英对照
未完工程及预付购置设备款 construction in progress and prepayments forequipment
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 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
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
商标权 trademarks
专利权 patents
专利权 patents
特许权 franchise
特许权 franchise
著作权 copyright
著作权 copyright
计算机软件 computer software
计算机软件 computer software cost
商誉 goodwill
商誉 goodwill
开办费 organization costs
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
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 and overdue receivables
出租资产 assets leased to others
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
存出保证金 refundable deposits
杂项资产 miscellaneous assets
受限制存款 certificate of deposit - restricted
杂项资产 -其它 miscellaneous assets - other
二、 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 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 pay able
应付帐款 accounts payable
应付帐款 -关系人 accounts payable - related parties
应付所得税 income taxes payable
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
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 operating cycle
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 receipts
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
长期负债 long-term liabilities
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
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
递延收入 deferred revenue
递延所得税负债 deferred income tax liabilities