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(北大网站上下载,经kathy土豆检查基本正确)
9 |* I$ Y$ e/ N$ X5 \2 K, J }1 q & r9 h- H6 I$ c: K
一、资产 assets
6 J; B# F: X+ _# I 1、 流动资产 current assets
! C' y! @- [% w 111 现金及现金等价物 cash and cash equivalents
+ U/ L& f3 Y) x* R( B* V 1111 库存现金 cash on hand
4 s0 B( x3 r" w% n% h; I9 k% S 1112 零用金/周转金 petty cash/revolving funds
3 `: i, O% u% I9 P; ^' N9 K* F 1113 银行存款 cash in banks : @( Q# {8 s( Q
1116 在途现金 cash in transit 7 J4 W. h. g5 c1 B, W* X9 m. d
1117 现金等价物 cash equivalents 7 i8 Q; y: e u5 x
1118 其它现金及现金等价物 other cash and cash equivalents 3 E. P) `, A3 h k
112 短期投资 short-term investments
/ o$ ]7 O1 E3 [! E/ Q3 ~ 1121 短期投资 -股票 short-term investments - stock
& z/ ^. P' k6 }8 j/ v3 R 1122 短期投资 -短期政券 short-term investments - short-term notes and bills
1 Z6 [/ }! ~) ^5 \1 d5 X: Z+ | 1123 短期投资 -政府债券 short-term investments - government bonds 4 z0 k. P, v1 L2 p2 b/ {6 T3 O
1124 短期投资 -受益凭证 short-term investments - beneficiary certificates
- t0 k1 l' A7 ]% c 1125 短期投资 -公司债 short-term investments - corporate bonds
' \; t& g0 T& V! l 1128 短期投资 -其它 short-term investments - other
: A# ]2 n/ S5 a/ ^ 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 3 J; g0 C9 u7 Y. D* e
(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)
/ O+ b, t6 [, }8 }, k 1131 应收票据 notes receivable ) S4 J; l* T+ U' ~
1132 应收票据贴现 discounted notes receivable
; y) r+ p( V) A; A 1137 应收票据 -关系人 notes receivable - related parties
d% ?3 M- a+ ?. c: A 1138 其它应收票据 other notes receivable ( v& Y6 A& Q* v% t/ O, O8 G
1139 坏帐准备-应收票据 allowance for doubtful accounts- notes receivable
0 g8 N8 h8 \8 B1 }- x( \( |) L4 J114 应收帐款 accounts receivable 1 R Q; z3 b {8 C3 `: R
1141 应收帐款 accounts receivable ( A" f6 W, a) @$ n' @: S+ E
1142 应收分期帐款 installment accounts receivable * q; X3 k/ P+ u: P0 _0 ]: `1 l+ p3 h
1147 应收帐款 -关系人 accounts receivable - related parties
1 j- P3 G- x$ d8 @ 1149 坏帐准备 -应收帐款 allowance for doubtful accounts - accounts receivable
4 E! t& U" |) N118 其它应收款 other receivables
' f% G% U4 w; k* L/ a! V 1181 应收出售远汇款 forward exchange contract receivable 3 E' ]$ U2 ?2 M& g. C# N! i$ t
1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 8 g& @* S5 P) r0 ^
1183 买卖远汇折价 discount on forward ex-change contract
) M1 F9 X2 r* [" T0 h+ y- ]0 z 1184 应收收益 earned revenue receivable + g$ ]& _ }1 t8 t; ?8 Z6 F3 o3 w
1185 应收退税款 income tax refund receivable
1 i! m- T2 c4 _( a 1187 其它应收款 - 关系人 other receivables - related parties
4 t8 C4 {, Z4 z* x0 s 1188 其它应收款 - 其它 other receivables - other
; V( K0 B0 r. |/ s" {5 ~+ ? 1189 坏帐准备 - 其它应收款 allowance for doubtful accounts - other receivables 4 M S/ q: D# H, D. Q. R
121~122 存货 inventories
/ }, E6 T0 h6 K: o8 m 1211 商品存货 merchandise inventory 9 w3 w9 f M1 \2 ~: s
1212 寄销商品 consigned goods
# Z+ {2 A' e' ]5 U) Y9 a 1213 在途商品 goods in transit + w2 g0 q1 b4 ~# Q
1219 存货跌价准备 allowance to reduce inventory to market 9 y9 i: `3 h- X7 y% v: L1 C
1221 制成品 finished goods
2 E# M* z o! b# s, ?! T \, X 1222 寄销制成品 consigned finished goods ( R& `9 P# h9 w4 b# V
1223 副产品 by-products ! n2 l# V! M( e0 j5 ?
1224 在制品 work in process
( E1 y3 { d9 D 1225 委外加工 work in process - outsourced , K5 R X% L1 {1 w0 N6 n8 f& B/ P
1226 原料 raw materials 2 v# h' x) B$ v5 F3 \, @5 s( b
1227 物料 supplies
0 W+ Z8 g8 V4 q 1228 在途原物料 materials and supplies in transit
1 S% r3 j" t* g125 预付费用 prepaid expenses
/ {5 F% R3 r2 O; P9 G" y 1251 预付薪资 prepaid payroll * B! g7 d% Z" S+ p" d3 C
1252 预付租金 prepaid rents ! |& E9 J1 w) n: Z
1253 预付保险费 prepaid insurance
5 G& o9 V/ |& K 1254 办公用品 office supplies
& i! b8 @8 h6 Y 1255 预付所得税 prepaid income tax
2 l& W/ o( F; O9 L+ j' X* H0 N 1258 其它预付费用 other prepaid expenses ' |& k$ G l6 g+ X
126 预付款项 prepayments - \3 {" Y% k7 x2 b' S" W1 d
1261 预付货款 prepayment for purchases ' W5 I' W4 @# L7 V) `
1268 其它预付款项 other prepayments ) o! ?; w7 y8 l9 W
128~129 其它流动资产 other current assets ) S, S& Y+ b. Y3 Q
1281 进项税额 VAT paid ( or input tax)
: \$ K! E1 K- j8 i 1282 留抵税额 excess VAT paid (or overpaid VAT)
, F7 b5 c) s+ ~) Y (kathy土豆: 1281&1282两项美国会计没有)+ N. A5 r- j% Y, A( g
1283 暂付款 temporary payments
^6 L5 |0 u, L 1284 代付款 payment on behalf of others
5 |" O) u5 V/ a$ W3 D7 G$ g 1285 员工借支 advances to employees
2 c9 y% W U. I' s# ~) A0 g 1286 存出保证金 refundable deposits " h, C. w9 W9 U; ~3 T, {" d
1287 受限制存款 certificate of deposit-restricted
% ]+ B% E, K5 o, ` ~8 }# e 1291 递延所得税资产 deferred income tax assets 8 F% g. d; {) s( q. o
1292 递延兑换损失 deferred foreign exchange losses
$ E( ^% ~" p O 1293 业主(股东)往来 owners^(stockholders^) current account 5 U7 z/ [! C5 t6 i$ A
1294 同业往来 current account with others
u5 {' j; @' G( q- {8 [ 1298 其它流动资产-其它 other current assets - other
; _3 K! n5 i* J2、 基金及长期投资 funds and long-term investments
7 l" A7 ^$ }% X: G9 j& t 131 基金 funds . ]9 X* j. Z8 Y
1311 偿债基金 redemption fund (or sinking fund) ! K+ d- v s9 X( J
1312 改良及扩充基金 fund for improvement and expansion
. Z3 e1 W1 M, M- O0 a 1313 意外损失准备基金 contingency fund
: @1 B7 W5 k$ H 1314 退休基金 pension fund 1 I. E# r7 s0 K
1318 其它基金 other funds
; m) k2 [9 ^! j' A 132 长期投资 long-term investments * W7 }5 n' ?# k8 ]& z( o- S
1321 长期股权投资 long-term equity investments
' `" x: S% e8 y 1322 长期债券投资 long-term bond investments * q: U5 |( S5 ^' k9 A5 V
1323 长期不动产投资 long-term real estate investments 0 P9 Z9 r3 I9 F) o+ W, x
1324 人寿保险现金解约价值 cash surrender value of life insurance ( F9 N( w7 V; `) o' V6 ^0 K P
1328 其它长期投资 other long-term investments
2 k% j4 s: `0 G& `0 O 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments 3 E# j$ l* {! v0 V% c
3、 固定资产 property , plant, and equipment : J' q- m! A8 m+ j; `. d [
141 土地 land 5 n5 d# N6 j8 n+ i3 i: C0 U
1411 土地 land
# ~, E, j! y. H; g4 k: d, ^. A* Q 1418 土地-重估增值 land - revaluation increments
1 A2 h( ?/ i1 H) { 142 土地改良物 land improvements : q$ i9 j" c c
1421 土地改良物 land improvements ! |2 {+ t2 v; H2 I% j
1428 土地改良物 -重估增值 land improvements - revaluation increments
. t; R( I4 {% g) W$ d7 b 1429 累积折旧 -土地改良物 accumulated depreciation - land improvements ' U4 s! S3 N' @7 |
143 房屋及建物 buildings 1 W4 u! }, y# ?: E! T* a- _$ H# j
1431 房屋及建物 buildings # a0 }/ y6 ^ [- H4 ^+ O
1438 房屋及建物 -重估增值 buildings -revaluation increments : H, ~# E7 Q# s7 s+ C
1439 累积折旧 -房屋及建物 accumulated depreciation - buildings
" {: B9 q. J W4 ~& A' j 144~146 机(器)具及设备 machinery and equipment & n. E0 J' l# h- y0 J
1441 机(器)具 machinery 6 J4 q5 z. H; L+ j
1448 机(器)具 -重估增值 machinery - revaluation increments
# f4 d, w1 ^& \2 q4 z/ q 1449 累积折旧 -机(器)具 accumulated depreciation - machinery & c( g% m) D7 K) u
151 租赁资产 leased assets
' O' @ g9 J5 j1 ^ 1511 租赁资产 leased assets 9 v: l* i" [: U T7 F0 P- [4 j
1519 累积折旧 -租赁资产 accumulated depreciation - leased assets 3 H6 z2 S# K4 @6 w0 w* T
(kathy土豆加: 融资租赁: Capital Lease, 经营租赁: Operating Lease) / j3 {) S9 N1 N9 }% R" |* V) j
152 租赁权益改良 leasehold improvements ( A- s: j7 q G7 C
1521 租赁权益改良 leasehold improvements 4 b' _ q% K' G
1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements
4 T- ]* @: A e2 s* P& _( ^, w- D0 n 156 未完工程及预付购置设备款 construction in progress and prepayments forequipment 1 H( D) a. g8 Z6 D
1561 未完工程 construction in progress 6 R( {. Z+ w; z# M+ O5 M+ V
1562 预付购置设备款 prepayment for equipment * l: u* v) O. R# C6 m) y
158 杂项固定资产 miscellaneous property, plant, and equipment 7 t$ K O5 v6 \/ |2 }$ C
1581 杂项固定资产 miscellaneous property, plant, and equipment * ~9 M& n( Z' |
1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments
4 _7 W- L1 D4 i9 H8 V2 @ {& d 1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment 8 P% F; b; Z( R8 O$ D
16 递耗资产 depletable assets # G; N& D9 J" D' l4 o6 P
161 递耗资产 depletable assets - ]: s1 T/ f5 {
1611 天然资源 natural resources 3 I# O/ A( V. |0 }
1618 天然资源 -重估增值 natural resources -revaluation increments
$ H2 u* ^4 l0 `1 e4 D; | 1619 累积折耗 -天然资源 accumulated depletion - natural resources 9 |6 t& A8 D/ U$ k, |& Z% k7 z
17 无形资产 intangible assets
& J# O1 D& _3 x6 j' ~' i5 b$ v 171 商标权 trademarks
) y' j" B# b" d% g7 _, l4 F 1711 商标权 trademarks
! e8 b. G% T! g( ~, } 172 专利权 patents
& {$ \& G8 d* h) h/ A 1721 专利权 patents 6 N9 ~7 @: X8 `2 P3 u5 B. p2 P& L
173 特许权 franchise 9 h: S" K+ F4 }9 k+ Y
1731 特许权 franchise + w& X; |- e5 K1 ]
174 著作权 copyright & |- V3 S* c- M) K% E2 L$ F
1741 著作权 copyright ' v8 J, H- G! e7 R5 u2 H
175 计算机软件 computer software
I2 n% j- q( Y7 K& J 1751 计算机软件 computer software cost
4 E( x d) _( A! m8 { 176 商誉 goodwill
/ C* |; ~ P" y g& d! v* v 1761 商誉 goodwill
7 T9 a" K7 F8 A* B 177 开办费 organization costs " M* c5 P& u4 N( V$ ^0 y, Y
1771 开办费 organization costs
$ ]( I- K, e* {" O3 [8 ^ 178 其它无形资产 other intangibles / _0 J( C$ o+ W" ~7 ?+ u) C" \
1781 递延退休金成本 deferred pension costs
, P! W, U3 i, N2 I7 z v3 V4 W; D 1782 租赁权益改良 leasehold improvements . f! |$ u. Q( y/ [' T
1788 其它无形资产-其它 other intangible assets - other
# H ~% Q( Z" m9 I18 其它资产 other assets
$ ` A) `5 A: }& J2 T4 c 181 递延资产 deferred assets & G& s2 n: i5 {- @/ j, ]
1811 债券发行成本 deferred bond issuance costs 0 v6 T8 }. K; H7 G$ P
1812 长期预付租金 long-term prepaid rent
) R! m! q& Z* ` 1813 长期预付保险费 long-term prepaid insurance 5 L# i- Y* q- q# M! U
1814 递延所得税资产 deferred income tax assets
8 ]# a" F+ r6 @& O5 _: \ 1815 预付退休金 prepaid pension cost # [; [/ w4 g' w* h1 W6 W4 u( s
1818 其它递延资产 other deferred assets
. D' u: Q. i0 S% l# X% a4 V" } 182 闲置资产 idle assets . e: y J7 v3 C/ ^$ Q
1821 闲置资产 idle assets
/ q4 g0 l8 N8 z/ K1 n, E 184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables
& Q, P7 V7 ^* D, h- z 1841 长期应收票据 long-term notes receivable
9 m- k4 _5 N* X! M9 i0 J- z 1842 长期应收帐款 long-term accounts receivable s9 c& p- a6 @, |2 n( {) h
1843 催收帐款 overdue receivables
, S C; y- j# W* b: @* y 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
) k9 P& r* a* S1 B& R1 N 1848 其它长期应收款项 other long-term receivables - T4 L7 V: @5 r$ g$ O
1849 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
4 d! v! F5 Y7 X! G; ? 185 出租资产 assets leased to others
: y$ z0 ?& V1 k! } I! Q. t 1851 出租资产 assets leased to others
" U; I. c( C9 o0 x 1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation : {9 b& ~2 T% x$ N4 ?' T$ J) n
1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others
1 a, w, m: u% i6 u0 Y. r186 存出保证金 refundable deposit
4 r- y3 b2 M2 q 1861 存出保证金 refundable deposits
( N$ b' h) j6 E4 ?& n; A1 h 188 杂项资产 miscellaneous assets
. q+ y) l1 d+ f1 e" a2 d+ k 1881 受限制存款 certificate of deposit - restricted + b$ T0 P7 Z6 [ G, x
1888 杂项资产 -其它 miscellaneous assets - other ; _1 e+ _ S( G) d) p- R$ q1 y! j1 J
4 W1 P) t0 y% d- x( ^本来想一项一项看下来verify翻译得准确不准确,翻译不准确的的当我已经在帖子这里修改了. 实在是太多了,只是检查了资产类账户.大家多多包涵.总体来说翻译还是比较准确的. 负债及其他类别账户请参考一下link f- D$ q. ]0 j& @3 Y7 k$ Q
7 y( i: _2 N, o$ l9 g' t% c5 l4 [
http://www.pkurc.com/info/8380-1.htm |
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