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- 声望
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- 2004-5-17
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- 10
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(北大网站上下载,经kathy土豆检查基本正确)- P v6 ?9 v# {# ?; z+ E M" S
' F) v# G, B# o4 P3 J& c
一、资产 assets # _6 ~7 Y' }8 O' D
1、 流动资产 current assets : D# m( |) u5 ^+ t
111 现金及现金等价物 cash and cash equivalents 0 t& K) K: t3 w' Y4 A; a% u
1111 库存现金 cash on hand. @+ S' R$ p# N
1112 零用金/周转金 petty cash/revolving funds
0 _4 C* {- _6 x/ V1 N0 U! l 1113 银行存款 cash in banks . S7 H6 o' c3 \* n3 w1 ~$ [
1116 在途现金 cash in transit
' `2 x7 @6 i2 E: | 1117 现金等价物 cash equivalents ) G/ ^" s8 b* N2 J1 p% `4 `
1118 其它现金及现金等价物 other cash and cash equivalents 3 V3 K. r1 ^3 d# O6 [& h
112 短期投资 short-term investments
* M, O/ j. h" ^ 1121 短期投资 -股票 short-term investments - stock
3 T. J6 S# ]) N. ]5 ? 1122 短期投资 -短期政券 short-term investments - short-term notes and bills
! X0 v+ q6 B* b 1123 短期投资 -政府债券 short-term investments - government bonds
, _! p! T# B) s( |4 t( j: N9 m7 O 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates
3 F2 X8 A9 @% ~/ v& F! A8 w 1125 短期投资 -公司债 short-term investments - corporate bonds : i' u9 \6 o; S9 ~+ N) I. {
1128 短期投资 -其它 short-term investments - other
. r* s* a# `9 ^& W 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market
7 k) B# f" X) a$ ` (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)
8 a+ p+ p% H4 C. }) s8 V 1131 应收票据 notes receivable
2 W; u5 E" `7 z. O" q2 E# c 1132 应收票据贴现 discounted notes receivable
; X: t. ?' z6 f" l; ], \ 1137 应收票据 -关系人 notes receivable - related parties ; l8 }; H" f( Y5 }; W- D! ?
1138 其它应收票据 other notes receivable
- p" s8 B t" @" i$ l/ d 1139 坏帐准备-应收票据 allowance for doubtful accounts- notes receivable & N$ E2 t" e9 r. ]
114 应收帐款 accounts receivable
. e6 A0 p4 C3 D. f 1141 应收帐款 accounts receivable % B$ `' l/ w- O s! i- B# q
1142 应收分期帐款 installment accounts receivable k1 Z% x9 x+ B
1147 应收帐款 -关系人 accounts receivable - related parties
' K8 w9 l# X9 r6 @7 \% k( E 1149 坏帐准备 -应收帐款 allowance for doubtful accounts - accounts receivable
7 H0 c7 }: C, U3 x118 其它应收款 other receivables
) J6 v! D* p1 q+ m' f+ G z 1181 应收出售远汇款 forward exchange contract receivable : j% m- T5 I' w6 n, I- _( O
1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies
0 p( m/ h2 p5 B- N5 J, W4 j 1183 买卖远汇折价 discount on forward ex-change contract
/ _* z; |8 A; [3 [0 M) x6 Z 1184 应收收益 earned revenue receivable ; b% `& ?% B. f3 J1 {! s4 x9 B
1185 应收退税款 income tax refund receivable . d: |$ b, V( W" R; [0 v
1187 其它应收款 - 关系人 other receivables - related parties
6 F$ j# z. u1 V# z2 T9 r3 p 1188 其它应收款 - 其它 other receivables - other 2 i# |9 k4 |4 Q( ]+ a9 q
1189 坏帐准备 - 其它应收款 allowance for doubtful accounts - other receivables
, e6 q" b% e S0 G9 N6 O" E121~122 存货 inventories
$ M6 m& J/ u4 r* c: F! M& u 1211 商品存货 merchandise inventory
4 z5 i6 L3 I) N 1212 寄销商品 consigned goods
3 c+ U% ]8 L K L% z s 1213 在途商品 goods in transit 3 ]! c K- R5 r# R
1219 存货跌价准备 allowance to reduce inventory to market
" c# x# O2 |' C9 g" { 1221 制成品 finished goods
- b9 W0 V8 J5 k7 j 1222 寄销制成品 consigned finished goods
7 t. @* u* L/ W5 |5 f/ M 1223 副产品 by-products
4 X7 k4 R) N8 x1 U 1224 在制品 work in process $ P. g. J* C) ]
1225 委外加工 work in process - outsourced 7 P" y5 K2 K$ F
1226 原料 raw materials ( E$ }) P, O% _! T: s' g5 M
1227 物料 supplies $ p m `2 U% }1 o* i
1228 在途原物料 materials and supplies in transit
% f1 v* ~' ]+ l3 l+ Q4 i- H125 预付费用 prepaid expenses
. H+ e7 |2 {4 S 1251 预付薪资 prepaid payroll ( z; w/ i* Y$ p0 @
1252 预付租金 prepaid rents , b: l) X- i. T U9 l1 J H- c: k
1253 预付保险费 prepaid insurance
$ Y( P3 u7 i9 N- Z 1254 办公用品 office supplies
3 Y- V# Q9 I9 H! `& H c 1255 预付所得税 prepaid income tax
9 s1 l9 j* I: i% U; r 1258 其它预付费用 other prepaid expenses : f' Q! B+ [) L7 ?, i7 p, X8 m
126 预付款项 prepayments 9 [) u$ u. W' ]2 U
1261 预付货款 prepayment for purchases
4 s" v7 O9 }0 S; b2 n7 K& }+ X 1268 其它预付款项 other prepayments 3 j }/ E1 a9 ?# c( k4 {1 R8 {, R
128~129 其它流动资产 other current assets ' ^5 ~( A- \- } }7 I8 Y* T
1281 进项税额 VAT paid ( or input tax)
* |7 E* y3 f+ e _. n3 c 1282 留抵税额 excess VAT paid (or overpaid VAT) $ Z; f' R+ j0 ~9 M9 U
(kathy土豆: 1281&1282两项美国会计没有)
0 I3 w3 t. o% t7 e6 s8 M5 a1 S6 n 1283 暂付款 temporary payments h2 a8 s% z1 q# e; Z+ l/ ^. O
1284 代付款 payment on behalf of others
9 x4 Y8 S! Z6 a% Y* h' X' z 1285 员工借支 advances to employees
( [+ U+ C' s M, ^ 1286 存出保证金 refundable deposits
% X- d+ g C" a0 S7 I9 z5 \8 K) V 1287 受限制存款 certificate of deposit-restricted 5 U6 [ ~' E# C$ ^/ J
1291 递延所得税资产 deferred income tax assets
, F, M9 g$ g/ S: T9 z, w 1292 递延兑换损失 deferred foreign exchange losses # a3 q4 p c$ p8 i2 M
1293 业主(股东)往来 owners^(stockholders^) current account ! O9 c" a7 K* b
1294 同业往来 current account with others
5 C1 e; J3 C- K6 S, M 1298 其它流动资产-其它 other current assets - other
5 r. i# }1 G$ S" C2、 基金及长期投资 funds and long-term investments $ _/ l6 k6 E7 q) o# q
131 基金 funds ( T2 m$ ?* B- ^2 p
1311 偿债基金 redemption fund (or sinking fund) % X$ T% g" q6 M7 X% w' n
1312 改良及扩充基金 fund for improvement and expansion
: D4 E& Z& X' j% P# k+ ] 1313 意外损失准备基金 contingency fund * [5 l2 ^( J1 {5 w
1314 退休基金 pension fund
: L" G6 I/ S. @. U% z 1318 其它基金 other funds
' [* O* o, M$ V- C 132 长期投资 long-term investments $ f/ J! ]; |) R
1321 长期股权投资 long-term equity investments ) q/ o# K8 r: D" `3 o5 h. g1 o
1322 长期债券投资 long-term bond investments 6 f' `) o+ d! g, S* y4 z" e
1323 长期不动产投资 long-term real estate investments
6 Z. n2 z! m( O) O1 Q7 j 1324 人寿保险现金解约价值 cash surrender value of life insurance # E% d) W7 _% W c
1328 其它长期投资 other long-term investments , Z" o; x ~$ X3 [
1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments
. f( Y' B6 v; S7 F+ r+ |7 m3、 固定资产 property , plant, and equipment
* H4 }4 j9 |& b v9 k" N1 X. \% Z! Q 141 土地 land
; i' E% m0 {- d P 1411 土地 land % I9 P7 ^9 d1 w! c A; h
1418 土地-重估增值 land - revaluation increments
- h( U2 _# F9 Y* t& y 142 土地改良物 land improvements
: K) }7 R, b5 x6 o 1421 土地改良物 land improvements
( x2 }- q) j6 m3 r 1428 土地改良物 -重估增值 land improvements - revaluation increments
9 k# p( A8 U r 1429 累积折旧 -土地改良物 accumulated depreciation - land improvements
9 |2 d* H6 f: P 143 房屋及建物 buildings
, [. ]5 B3 b% w1 |) J 1431 房屋及建物 buildings
& g" R; f5 V1 J! T" Y8 W$ `: c8 Q 1438 房屋及建物 -重估增值 buildings -revaluation increments
' n2 e7 q4 w9 \ 1439 累积折旧 -房屋及建物 accumulated depreciation - buildings
+ W6 }2 K' L% L& O# N* A 144~146 机(器)具及设备 machinery and equipment & t2 r* D- G8 ?2 q& P& {! ^
1441 机(器)具 machinery
+ ^9 P& |# {0 E1 \) O9 D# F 1448 机(器)具 -重估增值 machinery - revaluation increments
9 T0 y" S* n5 {3 O* _ 1449 累积折旧 -机(器)具 accumulated depreciation - machinery : Y9 C. E3 h4 q+ p' M5 e1 b* \
151 租赁资产 leased assets 9 A: i J9 p- ~& ?8 D C
1511 租赁资产 leased assets * p) i4 C# A. b& ` M
1519 累积折旧 -租赁资产 accumulated depreciation - leased assets
# w# o5 D, q' z (kathy土豆加: 融资租赁: Capital Lease, 经营租赁: Operating Lease)
5 [" S) A" y7 A3 @0 R 152 租赁权益改良 leasehold improvements
( q6 |- f+ h4 r0 M) |4 a 1521 租赁权益改良 leasehold improvements
/ |- }7 N0 D' B 1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements + A& G2 j+ `+ o; [# H- |
156 未完工程及预付购置设备款 construction in progress and prepayments forequipment 5 ?3 l3 @! N5 P. X1 S
1561 未完工程 construction in progress S% ~0 K% H" ]' z9 `
1562 预付购置设备款 prepayment for equipment 3 x1 t: Q; o* D4 g/ k
158 杂项固定资产 miscellaneous property, plant, and equipment
( F3 A* N+ S$ A0 c5 i9 T 1581 杂项固定资产 miscellaneous property, plant, and equipment
" n, C; M, n9 ]1 F7 H 1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments
* I% q5 n) B% p2 G3 \ 1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment 4 y$ W2 Y6 |2 `; u5 A4 n
16 递耗资产 depletable assets
+ _1 x% C7 a8 y 161 递耗资产 depletable assets
! y2 g' i* o) @* \4 @5 x 1611 天然资源 natural resources , C E! t b" [8 s, B
1618 天然资源 -重估增值 natural resources -revaluation increments
$ M; _6 z% U: U' B8 n- m+ |5 H3 u 1619 累积折耗 -天然资源 accumulated depletion - natural resources
& K- Y! Y+ O6 l5 p# ?& C17 无形资产 intangible assets
; K" h9 B) W+ w# Z 171 商标权 trademarks ' Z' |& [9 W9 ~8 u$ A% L
1711 商标权 trademarks
" j/ \! p M& ?. x3 t0 }6 l 172 专利权 patents 7 I8 v3 P) j9 R
1721 专利权 patents 6 D- G% Y. ]6 u2 f8 J, N
173 特许权 franchise : F8 y! H6 j; C/ M6 u4 y h
1731 特许权 franchise & d5 @$ k/ ^0 f/ B
174 著作权 copyright , a+ @. S( k' W0 u3 Q$ K+ L# e( L
1741 著作权 copyright 0 g3 h) \* ?/ Y1 d! J4 ^* ?
175 计算机软件 computer software 7 {5 g" g, G( w" m7 _
1751 计算机软件 computer software cost . o { Z/ |- Q7 C# p
176 商誉 goodwill |( O p% U; E+ ]8 x
1761 商誉 goodwill
* O0 n2 Q m0 R! K 177 开办费 organization costs
" Y3 u' v8 Z" n) s 1771 开办费 organization costs
5 \( h- e" t+ |$ J/ p2 a) @ `$ k, U/ f( N 178 其它无形资产 other intangibles
- @" A! s6 |) j- q 1781 递延退休金成本 deferred pension costs
9 [ R5 L! R7 @, r4 [: e 1782 租赁权益改良 leasehold improvements ; g1 M6 L" ]" E7 @# Q
1788 其它无形资产-其它 other intangible assets - other ! Q; T1 ^9 T! }& z# r. E% w$ N V
18 其它资产 other assets " W9 C. L8 s3 a$ W+ q
181 递延资产 deferred assets $ ^3 \& b9 n% y A
1811 债券发行成本 deferred bond issuance costs 2 l. \$ v- f' l& n3 ^0 j3 a3 z
1812 长期预付租金 long-term prepaid rent
- k. t0 U* V5 W9 n+ z& f4 r 1813 长期预付保险费 long-term prepaid insurance . C; i, j3 k0 g. M9 Z6 y7 E
1814 递延所得税资产 deferred income tax assets : J8 n4 W3 U1 i3 ]( g
1815 预付退休金 prepaid pension cost ! B2 a. p9 B4 ?- X/ V4 V! R
1818 其它递延资产 other deferred assets " r5 Q8 T* \! g- z5 D" o
182 闲置资产 idle assets
8 J( S. w5 L2 Y& k, t 1821 闲置资产 idle assets ( u3 F" T4 t5 Z/ Y# ~& L8 Y; \
184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables
4 b9 t/ }3 T4 d 1841 长期应收票据 long-term notes receivable
7 h% P* p9 h( }# f 1842 长期应收帐款 long-term accounts receivable 1 u2 S# N3 v. k8 I
1843 催收帐款 overdue receivables
& a( l5 X3 W {/ O) l) } 1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties
+ V( g' F1 ~, [1 ]' z 1848 其它长期应收款项 other long-term receivables
1 w. i/ n) [: `" J! H% J 1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables : G* q2 e" T5 g
185 出租资产 assets leased to others
' W# y B- e1 j7 K 1851 出租资产 assets leased to others C+ C. m# C9 k$ E3 |8 ]$ _
1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation ) R6 S$ R% _/ ]+ b; f# {* G& j
1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others
, n! b5 `' t4 E) S. q186 存出保证金 refundable deposit
\) G% d1 e9 K2 {+ ~0 r: F& ` 1861 存出保证金 refundable deposits 2 ]4 m, @; r6 \* e+ L* K
188 杂项资产 miscellaneous assets 9 r& v' O1 V$ g
1881 受限制存款 certificate of deposit - restricted
4 o% n1 Y) l# C5 a" [0 C! d* g7 U 1888 杂项资产 -其它 miscellaneous assets - other 9 @2 Q4 l4 H6 R4 n8 O
+ V8 q# C8 w& I$ I; 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link8 D( L& F5 c4 a, R0 n# n
+ t- z( I( r$ k' E# k0 yhttp://www.pkurc.com/info/8380-1.htm |
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