【正文】 會計科目中英對照（全）1 資產(chǎn) assets　　11~ 12 流動資產(chǎn) current assets　　111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents　　1111 庫存現(xiàn)金 cash on hand　　1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds　　1113 銀行存款 cash in banks　　1116 在途現(xiàn)金 cash in transit　　1117 約當(dāng)現(xiàn)金 cash equivalents　　1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents　　112 短期投資 shortterm investment　　1121 短期投資 股票 shortterm investments stock　　1122 短期投資 短期票券 shortterm investments shortterm notes and bills　　1123 短期投資 政府債券 shortterm investments government bonds　　1124 短期投資 受益憑證 shortterm investments beneficiary certificates　　1125 短期投資 公司債 shortterm investments corporate bonds　　1128 短期投資 其它 shortterm investments other　　1129 備抵短期投資跌價損失 allowance for reduction of shortterm investment to market　　113 應(yīng)收票據(jù) notes receivable　　1131 應(yīng)收票據(jù) notes receivable　　1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable　　1137 應(yīng)收票據(jù) 關(guān)系人 notes receivable related parties　　1138 其它應(yīng)收票據(jù) other notes receivable　　1139 備抵呆帳 －應(yīng)收票據(jù) allowance for uncollec tible accounts notes receivable　　114 應(yīng)收帳款 accounts receivable　　1141 應(yīng)收帳款 accounts receivable　　1142 應(yīng)收分期帳款 installment accounts receivable　　1147 應(yīng)收帳款 關(guān)系人 accounts receivable related parties　　1149 備抵呆帳 －應(yīng)收帳款 allowance for uncollec tible accounts accounts receivable　　118 其它應(yīng)收款 other receivables　　1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable　　1182 應(yīng)收遠(yuǎn)匯款 外幣 forward exchange contract receivable foreign currencies　　1183 買賣遠(yuǎn)匯折價 discount on forward exchange contract　　1184 應(yīng)收收益 earned revenue receivable　　1185 應(yīng)收退稅款 ine tax refund receivable　　1187 其它應(yīng)收款 關(guān)系人 other receivables related parties　　1188 其它應(yīng)收款 其它 other receivables other　　1189 備抵呆帳 其它應(yīng)收款 allowance for uncollec tible accounts other receivables　　121~122 存貨 inventories　　1211 商品存貨 merchandise inventory　　1212 寄銷商品 consigned goods　　1213 在途商品 goods in transit　　1219 備抵存貨跌價損失 allowance for reduction of inventory to market　　1221 制成品 finished goods　　1222 寄銷制成品 consigned finished goods　　1223 副產(chǎn)品 byproducts　　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 備抵存貨跌價損失 allowance for reduction of inventory to market　　125 預(yù)付費用 prepaid expenses　　1251 預(yù)付薪資 prepaid payroll　　1252 預(yù)付租金 prepaid rents　　1253 預(yù)付保險費 prepaid insurance　　1254 用品盤存 office supplies　　1255 預(yù)付所得稅 prepaid ine tax　　1258 其它預(yù)付費用 other prepaid expenses　　126 預(yù)付款項 prepayments　　1261 預(yù)付貨款 prepayment for purchases　　1268 其它預(yù)付款項 other prepayments　　128~129 其它流動資產(chǎn) other current assets　　1281 進(jìn)項稅額 VAT paid ( or input tax)　　1282 留抵稅額 excess VAT paid (or overpaid VAT)　　1283 暫付款 temporary payments　　1284 代付款 payment on behalf of others　　1285 員工借支 advances to employees　　1286 存出保證金 refundable deposits　　1287 受限制存款 certificate of depositrestricted　　1291 遞延所得稅資產(chǎn) deferred ine tax assets　　1292 遞延兌換損失 deferred foreign exchange losses　　1293 業(yè)主(股東)往來 owners39。(stockholders39。) current account　　1294 同業(yè)往來 current account with others　　1298 其它流動資產(chǎn)其它 other current assets other　　13 基金及長期投資 funds and longterm investments　　131 基金 funds　　1311 償債基金 redemption fund (or sinking fund)　　1312 改良及擴(kuò)充基金 fund for improvement and expansion　　1313 意外損失準(zhǔn)備基金 contingency fund　　1314 退休基金 pension fund　　1318 其它基金 other funds　　132 長期投資 longterm investments　　1321 長期股權(quán)投資 longterm equity investments　　1322 長期債券投資 longterm bond investments　　1323 長期不動產(chǎn)投資 longterm real estate investments　　1324 人壽保險現(xiàn)金解約價值 cash surrender value of life insurance　　1328 其它長期投資 other longterm investments　　1329 備抵長期投資跌價損失 allowance for excess of cost over market value of longterm investments　　14~ 15 固定資產(chǎn) 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 累積折舊 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 累積折舊 房屋及建物 accumulated depreciation buildings　　144~146 機(jī)(器)具及設(shè)備 machinery and equipment　　1441 機(jī)(器)具 machinery　　1448 機(jī)(器)具 重估增值 machinery revaluation increments　　1449 累積折舊 機(jī)(器)具 accumulated depreciation machinery　　151 租賃資產(chǎn) leased assets　　1511 租賃資產(chǎn) leased assets　　1519 累積折舊 租賃資產(chǎn) accumulated depreciation leased assets　　152 租賃權(quán)益改良 leasehold improvements　　1521 租賃權(quán)益改良 leasehold improvements　　1529 累積折舊 租賃權(quán)益改良 accumulated depreciation leasehold improvements　　156 未完工程及預(yù)付購置設(shè)備款 construction in progress and prepayments for equipment　　1561 未完工程 construction in progress　　1562 預(yù)付購置設(shè)備款 prepayment for equipment　　158 雜項固定資產(chǎn) miscellaneous property, plant, and equipment　　1581 雜項固定資產(chǎn) miscellaneous property, plant, and equipment