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(北大网站上下载,经kathy土豆检查基本正确): V' ^1 g3 ` H% |1 [
4 m9 v3 A* y# W. z) ~& j$ a一、资产 assets * @- u4 I" [! n% u: l
1、 流动资产 current assets
9 y2 {6 N2 h0 T5 r6 r) W' C( H 111 现金及现金等价物 cash and cash equivalents . w# J+ C4 j, I8 }9 J2 k, F
1111 库存现金 cash on hand
* h% U- f( [# }# v 1112 零用金/周转金 petty cash/revolving funds / U* W& [2 v9 x0 `8 s& e0 i
1113 银行存款 cash in banks * ^" V% M5 V) `- ], o4 t2 @2 }
1116 在途现金 cash in transit 5 J# |, I0 \) q6 C
1117 现金等价物 cash equivalents
6 T2 F& M$ F& Y1 H1 G) ]+ p 1118 其它现金及现金等价物 other cash and cash equivalents 3 a6 n9 l9 v$ K8 r1 w( \: m, Q: n
112 短期投资 short-term investments - \ B0 h, L$ ]+ V( e
1121 短期投资 -股票 short-term investments - stock - t! U# e: h! |5 M# r0 L# Z! Y
1122 短期投资 -短期政券 short-term investments - short-term notes and bills
+ I( q% @+ [' n z 1123 短期投资 -政府债券 short-term investments - government bonds
4 \. F% d3 \: u0 U3 {7 }9 ~ 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates4 o2 p) K) j; t. m3 H+ r# k
1125 短期投资 -公司债 short-term investments - corporate bonds / X( U* y" L: E3 j$ G* k$ f
1128 短期投资 -其它 short-term investments - other ' V- i% d! G0 w4 M4 n2 J
1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 7 V$ N' J; u; r6 y
(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)
. p2 L& t7 A% t8 N) D/ Y5 |" z 1131 应收票据 notes receivable
, p9 `# E% ?. d5 K6 y3 ^. z7 H j 1132 应收票据贴现 discounted notes receivable , q$ Q5 T$ A2 W0 ^4 c$ G1 `
1137 应收票据 -关系人 notes receivable - related parties
+ s! ~, e3 s+ l" q1 {. ~ 1138 其它应收票据 other notes receivable
3 w" L! o; d. t: j+ t3 I 1139 坏帐准备-应收票据 allowance for doubtful accounts- notes receivable $ Z' H5 p, {& z. C: k
114 应收帐款 accounts receivable $ n0 }" W8 h" t% X- ] Q
1141 应收帐款 accounts receivable - j% C7 z/ L2 V7 t
1142 应收分期帐款 installment accounts receivable
; K1 W; {0 R/ X9 B8 Q 1147 应收帐款 -关系人 accounts receivable - related parties 9 X2 B" [) t- h! T& p1 B
1149 坏帐准备 -应收帐款 allowance for doubtful accounts - accounts receivable
3 |$ f9 Q3 x. ] x) P* e118 其它应收款 other receivables + t2 s" I2 ]0 H& x- n2 t
1181 应收出售远汇款 forward exchange contract receivable ! W, G/ n, u8 |$ S9 V2 ~
1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 2 J5 T9 m! s; F- P+ Z5 k
1183 买卖远汇折价 discount on forward ex-change contract
' T- o* m8 [+ c3 n; Q 1184 应收收益 earned revenue receivable % [0 @4 r3 h# n* L, ~ Y
1185 应收退税款 income tax refund receivable
4 _3 c. [+ J4 c6 z* y3 i 1187 其它应收款 - 关系人 other receivables - related parties . c: N2 T1 P& o" q# f; U) r
1188 其它应收款 - 其它 other receivables - other - d* }( X$ u* K1 f( k
1189 坏帐准备 - 其它应收款 allowance for doubtful accounts - other receivables
! m1 e) a A0 q1 I121~122 存货 inventories
# _, O$ s2 ]0 {- D. H! v 1211 商品存货 merchandise inventory
0 |8 t4 A* E- {4 B+ {, C 1212 寄销商品 consigned goods
% q: _8 }5 q) D$ m& `" P 1213 在途商品 goods in transit
6 d F' ^( Z6 L; E; ~ 1219 存货跌价准备 allowance to reduce inventory to market " {# u( i( [; P4 R
1221 制成品 finished goods ( t6 `; |' N* U( U( D
1222 寄销制成品 consigned finished goods 0 \; ]+ r+ n1 ^. x' x+ n$ X: M
1223 副产品 by-products
% \7 W5 E% R4 w 1224 在制品 work in process 5 ]+ R; a9 f; Y2 b7 g
1225 委外加工 work in process - outsourced
- C- B. _ h2 [! v6 \3 I8 G 1226 原料 raw materials " f' S4 K8 h5 Y8 O* @/ R, h
1227 物料 supplies
* @8 C- d: s1 b% o v9 ` 1228 在途原物料 materials and supplies in transit + D1 H3 p, U" S) M' Y8 ^4 q2 J2 L
125 预付费用 prepaid expenses
7 b. ^: n! z H1 w2 o# F 1251 预付薪资 prepaid payroll
, E( N& \1 \ O( x4 F U. D! Z 1252 预付租金 prepaid rents 7 E0 k J5 e/ J3 w3 f& ]0 x2 A3 c
1253 预付保险费 prepaid insurance
3 A! e" Y, b ~. c5 j- h" B 1254 办公用品 office supplies
; ?2 Q$ G- z9 d$ U* \) ~- j o 1255 预付所得税 prepaid income tax 3 I' `- a& o- S
1258 其它预付费用 other prepaid expenses
# j/ Q, F3 L& {. b7 j126 预付款项 prepayments / o8 Z* `5 K2 T5 c! j6 m4 A
1261 预付货款 prepayment for purchases
* L' h7 q" R3 X9 z& E) i+ ? 1268 其它预付款项 other prepayments & ^8 X7 ~) B- E& g; K
128~129 其它流动资产 other current assets
o" D9 x+ g! K 1281 进项税额 VAT paid ( or input tax) + S3 Y$ A5 i: I ]- f+ n+ c
1282 留抵税额 excess VAT paid (or overpaid VAT)
* R( x" y7 e6 n5 f) P (kathy土豆: 1281&1282两项美国会计没有); o K5 H# k; ]- ?- o. g& S
1283 暂付款 temporary payments 3 r+ B4 p, K" |! O% ^, E
1284 代付款 payment on behalf of others & ]0 k$ _4 I* ~. o
1285 员工借支 advances to employees 9 ?" [; t% o+ K0 R
1286 存出保证金 refundable deposits
% p) l2 [% N: _7 g5 r9 t0 y8 E% h 1287 受限制存款 certificate of deposit-restricted $ M. K- J0 s( Z4 u# d
1291 递延所得税资产 deferred income tax assets 2 D( V! ~3 h8 x0 ^. S7 e( J% Y
1292 递延兑换损失 deferred foreign exchange losses + \& ^8 x+ w- E7 H* c
1293 业主(股东)往来 owners^(stockholders^) current account
2 j, n9 q7 G6 ]. B3 @, M. l 1294 同业往来 current account with others 2 z! J) f; y3 D/ g6 y
1298 其它流动资产-其它 other current assets - other
. f0 t. n4 s* N+ d: m8 z# P2、 基金及长期投资 funds and long-term investments 0 J5 ?3 D+ ~7 V+ }2 u. H+ O
131 基金 funds
) K" y& x. q2 ]3 M 1311 偿债基金 redemption fund (or sinking fund) ! }- Y, t* s X, d$ E5 Y! |: s
1312 改良及扩充基金 fund for improvement and expansion : f$ e5 R; C% F0 {3 ?9 w3 r5 }! y6 J$ ?
1313 意外损失准备基金 contingency fund
9 C K \# d E$ D+ d 1314 退休基金 pension fund & _0 I7 Q* O: g
1318 其它基金 other funds $ H( g/ w J3 m/ @
132 长期投资 long-term investments " x4 I& L/ ~% I+ [& H
1321 长期股权投资 long-term equity investments
: V& \: X, J& f$ J; Q 1322 长期债券投资 long-term bond investments
# `) b W7 {( t" R \ 1323 长期不动产投资 long-term real estate investments
7 }( ^) ~# S# d3 d2 B- ` 1324 人寿保险现金解约价值 cash surrender value of life insurance
- Y) W, ^/ A8 R3 e- V9 J 1328 其它长期投资 other long-term investments |4 \8 p; _' e4 M
1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments
) ]7 w$ Q; _7 R% N6 F3、 固定资产 property , plant, and equipment
3 I* Z6 t* S3 G, `# z. \) I 141 土地 land 5 I4 Y( ?' s$ K! ]) m8 Z) I
1411 土地 land 2 P! ^) e3 k( D4 N7 f8 k: ?2 A
1418 土地-重估增值 land - revaluation increments 4 v f) Y& U$ M8 W$ K
142 土地改良物 land improvements 4 V/ S; M8 c! C$ E
1421 土地改良物 land improvements
- ]6 z* m, {9 Q1 Q& q 1428 土地改良物 -重估增值 land improvements - revaluation increments ! f3 x3 ? }& j) u3 p7 d, m
1429 累积折旧 -土地改良物 accumulated depreciation - land improvements
" y) Q6 ~% a; D" ?- W9 n 143 房屋及建物 buildings ! p; z! p1 F0 c/ @
1431 房屋及建物 buildings
+ u' d C* Z+ \ 1438 房屋及建物 -重估增值 buildings -revaluation increments G8 ? ~& E- n1 c) ]- F+ e
1439 累积折旧 -房屋及建物 accumulated depreciation - buildings
) {5 @' r5 z' L c6 ~ 144~146 机(器)具及设备 machinery and equipment
- B# }- M! N' L0 j* x& [( _ 1441 机(器)具 machinery
7 I0 [ F2 E- P: M 1448 机(器)具 -重估增值 machinery - revaluation increments
8 q6 j( O! g& C7 x8 j8 [) m 1449 累积折旧 -机(器)具 accumulated depreciation - machinery 7 D: F: C( ?; A/ B1 C
151 租赁资产 leased assets
; {( R4 s9 E, q: D! L% r# Z- u9 g 1511 租赁资产 leased assets
" U, q3 @' X( F* G0 U- H' @$ A 1519 累积折旧 -租赁资产 accumulated depreciation - leased assets
+ x. ]- b' X e' X# @. q3 X* Y* g (kathy土豆加: 融资租赁: Capital Lease, 经营租赁: Operating Lease) # |! p6 w" r' m
152 租赁权益改良 leasehold improvements
- t+ S! [0 S5 [8 H: U M# S 1521 租赁权益改良 leasehold improvements
# H5 _0 D" i/ P. ^5 o 1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements
8 [6 i8 ~6 E* z; V 156 未完工程及预付购置设备款 construction in progress and prepayments forequipment + K* \. A# i2 S+ X( G: i' l
1561 未完工程 construction in progress
0 Y* V Y7 ? c! e P 1562 预付购置设备款 prepayment for equipment 7 p9 K# q. T$ X( e; j6 X" s, W2 A
158 杂项固定资产 miscellaneous property, plant, and equipment
h7 P+ I1 z& b* c8 ? 1581 杂项固定资产 miscellaneous property, plant, and equipment
) t$ L% c% X9 `/ F 1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments
' G% {: I. @2 Q9 x8 } X 1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment
1 N8 w$ Z v [( k9 l16 递耗资产 depletable assets 4 L6 U$ j: {0 c! x" {& r
161 递耗资产 depletable assets
% f; I: C3 ]8 O8 O& y$ O4 s& l 1611 天然资源 natural resources : t& k. A P: e$ w# R! D$ P5 r2 ^
1618 天然资源 -重估增值 natural resources -revaluation increments
; t- y+ Z4 G3 W* ^8 S/ p, a 1619 累积折耗 -天然资源 accumulated depletion - natural resources 6 }# d9 W9 _$ q- J& D
17 无形资产 intangible assets
: F. D" Y% H% @' F G' H( o2 t& { 171 商标权 trademarks
9 S* K) B" E! w8 s 1711 商标权 trademarks ! X5 T7 o. r% l$ b" M
172 专利权 patents
7 {! G1 x0 ]; v# G% D' b 1721 专利权 patents
/ j7 w; z* l$ V/ f5 ~. v. h# g 173 特许权 franchise
1 d" ]* v; ~/ j: S1 e 1731 特许权 franchise
$ f7 n/ ]6 I: U. Z/ @& P 174 著作权 copyright * y q. ]9 S$ [# w
1741 著作权 copyright $ d8 ^% U, [! p1 o& B& J
175 计算机软件 computer software
2 { T/ i* r. y6 b 1751 计算机软件 computer software cost + K5 c5 E; C4 r& D
176 商誉 goodwill 5 M# a- t3 H" r3 ]6 r2 c% @
1761 商誉 goodwill
& A* g$ U% u: e- @6 F( n 177 开办费 organization costs
j; S6 T9 C; x- `3 H- L& W8 o% @" E 1771 开办费 organization costs
. H8 p F2 Y$ w0 |, B6 l7 `- w 178 其它无形资产 other intangibles # Y. p. L6 a" j5 g& V' {9 N
1781 递延退休金成本 deferred pension costs 8 X. Y3 G* b, m$ [
1782 租赁权益改良 leasehold improvements
9 d& @$ _, X0 C. s% m7 f9 Z 1788 其它无形资产-其它 other intangible assets - other + S9 c1 N& O; j ^* a1 d) X
18 其它资产 other assets G4 \/ r: |& B; a8 G
181 递延资产 deferred assets % W5 l+ [9 h# ~/ z: h0 [! s7 e
1811 债券发行成本 deferred bond issuance costs
6 j M2 ~6 a& O4 a! G* E; d 1812 长期预付租金 long-term prepaid rent
5 B( O6 X. p$ O+ R; n 1813 长期预付保险费 long-term prepaid insurance . x: z. ?. A( L9 i& v
1814 递延所得税资产 deferred income tax assets : H) W0 F% V3 D1 b3 N
1815 预付退休金 prepaid pension cost
1 k( h1 Y% {) \ 1818 其它递延资产 other deferred assets H) l; a6 W$ O q- K/ ?
182 闲置资产 idle assets
) |0 O. P4 g$ Y 1821 闲置资产 idle assets
: x$ N' M2 c( p! }, L 184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables
! s8 s0 L- l) A# G9 c r2 D7 o% E 1841 长期应收票据 long-term notes receivable V; y3 Q1 \* M5 Y/ L; f3 t: ^
1842 长期应收帐款 long-term accounts receivable - A7 X m) c( G8 n
1843 催收帐款 overdue receivables , F) {6 n; B' c5 {; V, 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
]+ a9 `0 L& V 1848 其它长期应收款项 other long-term receivables
) a. ^. {5 m W/ m: c 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 + ]7 a# _% k% {, U
185 出租资产 assets leased to others 9 ?7 ]# n- Y! k# {1 R, v
1851 出租资产 assets leased to others
! p, Z8 X* Y! k) g9 H 1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation
- m$ l& [( ^' Z! p 1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others * `# ^9 ?3 ?6 A' p- g, \
186 存出保证金 refundable deposit ! e. O' v8 {6 ~6 U( M' v
1861 存出保证金 refundable deposits & L$ R, J1 m# t$ g+ H* O: }0 U
188 杂项资产 miscellaneous assets , k1 ^9 p& A9 P1 @3 L/ C. b# e
1881 受限制存款 certificate of deposit - restricted 0 E# k |) S! _2 r) k- x4 _" p4 w
1888 杂项资产 -其它 miscellaneous assets - other
+ e- e* }: M% r d% \4 f5 ^& \. l0 Z 7 c' r- u' q( j; q7 ]( w! P0 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' d, F: x/ |. ~% Z$ G" ]
# x0 k( m' d" ^/ Y& N. l) g- ~* Khttp://www.pkurc.com/info/8380-1.htm |
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