財務(wù)會計及科目管理知識分析中英文對照-wenkub
2023-07-08 16:40:25 本頁面
【正文】 machinery 1448 1439 累積折舊 房屋及建物 accumulated depreciation land improvements 1428 1418 allowance for excess of cost over market value of longterm investments 1324 人壽保險現(xiàn)金解約價值 1322 長期債券投資 pension fund 1313 other current assets other(stockholders39。 1292 遞延兌換損失 refundable deposits 1284 代付款 VAT paid ( or input tax) 126 預(yù)付款項(xiàng) prepayments 1261 預(yù)付貨款 prepayment for purchases 1254 用品盤存 1252 預(yù)付租金 prepaid rents materials and supplies in transit raw materials work in process 1223 副產(chǎn)品 1221 制成品 在途商品 goods in transit 121~122 存貨 inventories 1211 商品存貨 1188 其它應(yīng)收款 其它 1185 應(yīng)收退稅款 1183 買賣遠(yuǎn)匯折價 應(yīng)收出售遠(yuǎn)匯款 accounts receivable related parties accounts receivable other notes receivable 1137 應(yīng)收票據(jù) 關(guān)系人 備抵短期投資跌價損失 allowance for reduction of shortterm investment to market 短期投資 公司債 1124 shortterm investments shortterm notes and bills 1117 約當(dāng)現(xiàn)金 cash equivalents 1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds 1113 1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents 1123 短期投資 受益憑證 shortterm investments corporate bonds 113 應(yīng)收票據(jù) notes receivable 1131 應(yīng)收票據(jù) notes receivable notes receivable related parties 1139 備抵呆帳 －應(yīng)收票據(jù) 1142 應(yīng)收分期帳款 1149 備抵呆帳 －應(yīng)收帳款 forward exchange contract receivable discount on forward exchange contract ine tax refund receivable other receivables other merchandise inventory 1219 finished goods byproducts 1225 委外加工 1227 物料 1229 備抵存貨跌價損失 1253 office supplies 1268 其它預(yù)付款項(xiàng) 1282 留抵稅額 payment on behalf of others 1287 受限制存款 certificate of depositrestricted deferred foreign exchange losses) current account 13 基金及長期投資 funds and longterm investments 131 基金 funds 1311 償債基金 意外損失準(zhǔn)備基金 1318 其它基金 longterm bond investments cash surrender value of life insurance 14~ 15 固定資產(chǎn) property , plant, and equipment 141 土地重估增值 land revaluation increments 土地改良物 重估增值 143 房屋及建物 buildings 1431 房屋及建物 buildings accumulated depreciation buildings 機(jī)(器)具 重估增值 151 租賃資產(chǎn) leased assets 1511 租賃資產(chǎn) 152 租賃權(quán)益改良 leasehold improvements 1521 租賃權(quán)益改良 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 1588 16 遞耗資產(chǎn) depletable assets 161 遞耗資產(chǎn) depletable assets 1611 天然資源 natural resources 17 無形資產(chǎn) intangible assets 171 商標(biāo)權(quán) trademarks 1711 商標(biāo)權(quán) 173 特許權(quán) franchise franchise 1741 著作權(quán) 177 開辦費(fèi) organization costs organization costs 1781 遞延退休金成本 1788 1813 長期預(yù)付保險費(fèi) longterm prepaid insurance 預(yù)付退休金 184 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 longterm notes , accounts and overdue receivables longterm notes receivable 1847 備抵呆帳長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 assets leased to others incremental value from revaluation 188 雜項(xiàng)資產(chǎn) miscellaneous assets certificate of deposit restricted 2111 銀行透支 shortterm borrowings owners 短期借款 關(guān)系人 212 應(yīng)付短期票券 shortterm notes and bills payable 2122 other shortterm notes and bills payable 213 應(yīng)付票據(jù) notes payable notes payable other notes payable 2141 應(yīng)付帳款 217 應(yīng)付費(fèi)用 accrued expenses 2172 應(yīng)付租金 2174 應(yīng)付營業(yè)稅 other accrued expenses payable 2181 應(yīng)付購入遠(yuǎn)匯款 forward exchange contract payable premium on forward exchange contract 應(yīng)付設(shè)備款 dividend payable 2198 2261 預(yù)收貨款 2268 其它預(yù)收款 longterm loans payable current portion 2277 其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債 temporary receipts 估計售后服務(wù)/保固負(fù)債 deferred foreign exchange gain 2294 同業(yè)往來 premium(discount) on corporate bonds payable 2321 長期銀行借款 2327 長期借款 關(guān)系人 longterm loans payable related parties 2333 2338 其它長期應(yīng)付款項(xiàng) other longterm payables 2341 估計應(yīng)付土地增值稅 遞延所得稅負(fù)債 288 雜項(xiàng)負(fù)債 miscellaneous liabilities miscellaneous liabilities other 311 資本（或股本） capital collected in advance 32 資本公積 additional paidin capital paidin capital in excess of par 3211 普通股股票溢價 323 資產(chǎn)重估增值準(zhǔn)備 325 合并公積 受贈公積 donated surplus 3282 資本公積 庫藏股票交易 法定盈余公積 special reserve 3321 3323 other special reserve prior period adjustments 長期股權(quán)投資未實(shí)現(xiàn)跌價損失 cumulative translation adjustment 3421 未認(rèn)列為退休金成本之凈損失 36 少數(shù)股權(quán) minority interest minority interest 3611 少數(shù)股權(quán) 411 銷貨收入 sales return sales return 46 勞務(wù)收入 service revenue service revenue 4611 勞務(wù)收入 agency revenue 488 其它營業(yè)收入其它 5112 分期付款銷貨
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