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(北大网站上下载,经kathy土豆检查基本正确)6 m. @2 B& W( t% V B: M, G
7 X8 d+ K2 k8 r+ G! `% I$ d% ^5 J一、资产 assets
9 F0 u( b, M! t E 1、 流动资产 current assets 9 z! e" |/ t$ ~2 J
111 现金及现金等价物 cash and cash equivalents - |. o- t2 m$ \9 C- l
1111 库存现金 cash on hand
! a/ x v: \) ]8 u 1112 零用金/周转金 petty cash/revolving funds . O* a; k# A r* V4 `! m
1113 银行存款 cash in banks ( P/ z) p. o$ R4 L( {& {
1116 在途现金 cash in transit 9 ]- M7 E; p* z! E4 O8 f; k
1117 现金等价物 cash equivalents 0 t! S' J# ~4 W# `" C3 d
1118 其它现金及现金等价物 other cash and cash equivalents
6 b) b3 C! [; J) u 112 短期投资 short-term investments 4 X1 F/ ]$ e3 M* c0 ]; W! N5 f2 X
1121 短期投资 -股票 short-term investments - stock 6 w# W V/ U3 g7 B: O0 } E# y
1122 短期投资 -短期政券 short-term investments - short-term notes and bills 4 [; I4 g# F0 }2 R
1123 短期投资 -政府债券 short-term investments - government bonds
5 J7 j+ V. B$ B0 g3 B2 s; o3 ]4 ~ 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates& n. q8 P* o+ H# a: z/ A: M
1125 短期投资 -公司债 short-term investments - corporate bonds 7 N1 Z7 X) \9 s6 T" |' e2 b0 t, C
1128 短期投资 -其它 short-term investments - other
6 P% m' P3 M0 W# ? 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market
4 ?& [0 o+ f* }0 `/ l (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)
6 r( k- f$ u0 V 1131 应收票据 notes receivable ) e1 Z. B! q; Y8 W# Q* X
1132 应收票据贴现 discounted notes receivable
2 A5 ~, D6 H# [, [ 1137 应收票据 -关系人 notes receivable - related parties % l: u- B1 w2 L3 s
1138 其它应收票据 other notes receivable & n. y" f' ?; F6 {, J: e
1139 坏帐准备-应收票据 allowance for doubtful accounts- notes receivable 7 |) ?) y. t- m/ T5 F% }# ?& l
114 应收帐款 accounts receivable
+ ^. Y! I# t) b5 @9 D1 {% p! S 1141 应收帐款 accounts receivable
/ e/ O+ K) F0 [' |0 A 1142 应收分期帐款 installment accounts receivable ( h: |( ?; b# ^1 K
1147 应收帐款 -关系人 accounts receivable - related parties
5 N, ]- Y; b/ _ l: e3 P' c 1149 坏帐准备 -应收帐款 allowance for doubtful accounts - accounts receivable
! F- m5 h1 k) u* \118 其它应收款 other receivables 0 M! X; C4 z' x+ a! m1 @' z
1181 应收出售远汇款 forward exchange contract receivable
- ^6 L0 F0 j) o& _& e: a; g 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies
) z1 E# ~/ P. k( [: Q5 D 1183 买卖远汇折价 discount on forward ex-change contract
% [% M$ Z: z2 U8 v 1184 应收收益 earned revenue receivable ! ^# }3 p& b( u- {1 f
1185 应收退税款 income tax refund receivable
, M$ N8 `" i V3 c6 | 1187 其它应收款 - 关系人 other receivables - related parties 0 R0 F# q7 Y5 P4 o& Z$ A
1188 其它应收款 - 其它 other receivables - other . `0 B4 E6 Q5 b) z$ W& A
1189 坏帐准备 - 其它应收款 allowance for doubtful accounts - other receivables
1 X" V# R! U5 G! g* d121~122 存货 inventories % |% D& d3 g- I5 F* u8 K8 P
1211 商品存货 merchandise inventory
* O, f1 o* o ^& O1 G$ Z 1212 寄销商品 consigned goods
, @6 x6 ]; E* R% J. B+ k) z 1213 在途商品 goods in transit
5 _8 B! G% M" q" W P/ V 1219 存货跌价准备 allowance to reduce inventory to market ( ^# m5 P! c2 u$ \2 t9 `: g
1221 制成品 finished goods % J( t. d9 y ~/ v0 ?. o6 h" D
1222 寄销制成品 consigned finished goods , v9 l, H9 s6 Q0 W/ M
1223 副产品 by-products 3 _: n6 {2 X, S9 E1 v; F2 h1 w
1224 在制品 work in process 8 J0 s+ b2 \8 `! g# ?' J7 W
1225 委外加工 work in process - outsourced + ], G4 ?6 M, k7 l, q3 b! g, Y! k
1226 原料 raw materials v0 {7 a( m) y. y( }+ X* s7 }
1227 物料 supplies
- a5 k' \& k3 B3 Y+ x 1228 在途原物料 materials and supplies in transit
* X( O$ a3 R5 L" n125 预付费用 prepaid expenses ! F. s, P9 w6 u$ ~' O
1251 预付薪资 prepaid payroll
& \4 |$ B/ d0 E3 v9 ^4 J& Z 1252 预付租金 prepaid rents 5 h) P9 z+ |5 U9 S/ ?
1253 预付保险费 prepaid insurance
6 u' @2 P1 E8 a2 V# \/ q9 s 1254 办公用品 office supplies % ~, z) }+ P9 M. l2 V( V
1255 预付所得税 prepaid income tax . [, p5 A0 Q# q f% h
1258 其它预付费用 other prepaid expenses
6 B3 Q9 i! A7 J+ Y6 h( R126 预付款项 prepayments , V+ q7 b6 H R1 ]: @# E: u
1261 预付货款 prepayment for purchases
% l) T, z" `$ z7 Q z4 Q 1268 其它预付款项 other prepayments
! H* [$ ^# Q2 p' V128~129 其它流动资产 other current assets
" p, p* k; z" ~4 _ 1281 进项税额 VAT paid ( or input tax) % G1 [; i& V5 ^! j" H- a0 m
1282 留抵税额 excess VAT paid (or overpaid VAT) 6 W4 }3 n) |1 B9 U: l" s
(kathy土豆: 1281&1282两项美国会计没有)
* x, i1 s) B3 O& G& D* c$ x- A1 } 1283 暂付款 temporary payments
" p* L& u! ^2 l8 ]8 |! @ @2 X 1284 代付款 payment on behalf of others 2 X# S0 F: [& |$ M7 i! W" O+ q
1285 员工借支 advances to employees
1 Y( L+ n) e9 A: ^# L$ N5 j w3 o 1286 存出保证金 refundable deposits
: R0 W' o# N" i$ | 1287 受限制存款 certificate of deposit-restricted
* j7 R0 I2 E( d0 M 1291 递延所得税资产 deferred income tax assets
) m5 j8 p7 X4 p+ z7 O 1292 递延兑换损失 deferred foreign exchange losses
! K* [4 U8 y" H% x7 y 1293 业主(股东)往来 owners^(stockholders^) current account " a8 u/ P! B5 h/ u! b2 l0 o5 e; N
1294 同业往来 current account with others / ~7 s6 p' b- ?
1298 其它流动资产-其它 other current assets - other
_ ]3 K% l" l$ f [, X5 W/ D2、 基金及长期投资 funds and long-term investments
# W% }: ?# R; p2 S' Q 131 基金 funds
4 g; n1 \- s+ s* @ 1311 偿债基金 redemption fund (or sinking fund)
5 J5 F8 b" X) D m" } 1312 改良及扩充基金 fund for improvement and expansion
; s# [# k: L* t5 k6 C, z* ^ 1313 意外损失准备基金 contingency fund 1 k* E1 t) Z- w2 k* B
1314 退休基金 pension fund
5 F d2 }- B/ ]% V0 y$ p# e 1318 其它基金 other funds - ?9 g' G6 H* m8 `
132 长期投资 long-term investments , ^! Y) ?% k7 T, r
1321 长期股权投资 long-term equity investments ) t! c6 L! o; b. P" Y
1322 长期债券投资 long-term bond investments
1 p9 A. t/ o, m ]' R' s; g+ l: h 1323 长期不动产投资 long-term real estate investments
7 f- S! K6 W& M! X 1324 人寿保险现金解约价值 cash surrender value of life insurance , \! K% _8 t7 O6 n: q% S2 K& C
1328 其它长期投资 other long-term investments
. P2 c4 V m$ a; ? 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments
" Y2 u+ r) X5 S9 `. D# v3、 固定资产 property , plant, and equipment
' @# w$ _3 r' {, ~# u! h: v0 t 141 土地 land
! b. ]6 r4 ~) t/ t% c2 O: t) ] 1411 土地 land + E+ z" f) j% v2 B: r) s; H7 a0 V
1418 土地-重估增值 land - revaluation increments 9 v% o" H1 I* ^
142 土地改良物 land improvements
& e& K5 h X" \, u) e+ t, Z 1421 土地改良物 land improvements 7 r( M7 c. ~- B
1428 土地改良物 -重估增值 land improvements - revaluation increments ; C7 h" l' ^& M* {
1429 累积折旧 -土地改良物 accumulated depreciation - land improvements
& S2 u& N2 q/ y$ H+ O 143 房屋及建物 buildings 1 R& t% S) x3 R* Q
1431 房屋及建物 buildings
; Q: E! p6 s6 I3 X1 a 1438 房屋及建物 -重估增值 buildings -revaluation increments a" w2 m8 H4 C! y. d
1439 累积折旧 -房屋及建物 accumulated depreciation - buildings : y( N7 Q) r7 n# G$ Q5 G- u
144~146 机(器)具及设备 machinery and equipment + k. Q, D4 B9 R4 b
1441 机(器)具 machinery
8 H! s. X/ r+ p 1448 机(器)具 -重估增值 machinery - revaluation increments 0 }4 X# r+ Q+ X/ Z S: _7 S
1449 累积折旧 -机(器)具 accumulated depreciation - machinery
, I9 V3 [! u( }6 v 151 租赁资产 leased assets Q9 P& _: B$ `6 O
1511 租赁资产 leased assets # w5 x P, K6 V1 _0 h0 b/ n2 k6 j
1519 累积折旧 -租赁资产 accumulated depreciation - leased assets 6 B5 D& ]: i, i: M! S: ~: l
(kathy土豆加: 融资租赁: Capital Lease, 经营租赁: Operating Lease) / r' i% A# F1 E& y# M4 W% k3 K+ }
152 租赁权益改良 leasehold improvements ; O7 P0 v5 D7 }8 n
1521 租赁权益改良 leasehold improvements ! c# n* X# n0 y4 T( `8 ], r: F
1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements
+ `4 e% D, m8 U7 ] 156 未完工程及预付购置设备款 construction in progress and prepayments forequipment 9 {- X5 ^3 b0 v1 B0 b$ [. \
1561 未完工程 construction in progress 8 @ i- Q+ e H( ~
1562 预付购置设备款 prepayment for equipment X3 E% W( X: y8 V9 Q( z6 B" c
158 杂项固定资产 miscellaneous property, plant, and equipment
% h' b9 \4 T2 i- w 1581 杂项固定资产 miscellaneous property, plant, and equipment , I0 r/ P' Z' M5 _! \ m, M
1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments
4 C9 f$ H( r# [" n" A 1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment
% Z5 z* z: C8 u- S( i9 a- r9 `16 递耗资产 depletable assets
& y S+ x/ \/ X 161 递耗资产 depletable assets
" {% U) i0 O( z& c, a$ u) l/ ^0 R8 V 1611 天然资源 natural resources . ~+ m: i& c0 }& @
1618 天然资源 -重估增值 natural resources -revaluation increments ! ~& }, E8 G" d# r4 @! d
1619 累积折耗 -天然资源 accumulated depletion - natural resources * M7 D ?* ?- F- D& d
17 无形资产 intangible assets
/ Q" G) Y; r( B( ?% C 171 商标权 trademarks " c% G. ], c( K) F
1711 商标权 trademarks 8 d) \4 Y9 j7 z0 n- Q2 \+ q
172 专利权 patents
2 K: [2 b* s4 K4 U) L 1721 专利权 patents - T: l+ D5 Y' [) m, r2 G( Z9 `9 F
173 特许权 franchise S3 X' A7 @3 S) `* {0 T" n
1731 特许权 franchise
# ]( v; ~) {, c% G* _& W/ C+ w7 t0 V0 { 174 著作权 copyright : }; Y) d& T! k- U; G
1741 著作权 copyright 6 M+ z; T2 A5 S9 a* W, p
175 计算机软件 computer software $ J" p6 A- n+ h
1751 计算机软件 computer software cost
0 b$ R( O0 S1 O0 }3 h 176 商誉 goodwill 0 m/ N3 V; |+ q% o8 Q
1761 商誉 goodwill
3 {8 F) X0 ^3 |, H) g) | 177 开办费 organization costs
8 K2 W% I. D9 p6 {4 K 1771 开办费 organization costs 3 H2 ?( v2 p& @ I
178 其它无形资产 other intangibles
. [0 q' G K: J; D 1781 递延退休金成本 deferred pension costs 0 f) T" v, u& `( x+ ^- ~
1782 租赁权益改良 leasehold improvements 4 Y" t# K5 r5 T, x' O G
1788 其它无形资产-其它 other intangible assets - other
/ @( H/ j% V' N5 b' B. s9 ^18 其它资产 other assets
4 e, x6 y2 [6 D/ B0 h$ d. T 181 递延资产 deferred assets 5 X4 v0 B5 a9 B* W/ V% `8 Q
1811 债券发行成本 deferred bond issuance costs f# S- o/ n8 i( E3 n8 s/ a" ?
1812 长期预付租金 long-term prepaid rent
( G7 W! L" g" N: R3 U7 y1 ] 1813 长期预付保险费 long-term prepaid insurance
0 B4 o3 R q" L6 K& v2 | 1814 递延所得税资产 deferred income tax assets
7 h$ M F% V ^' v) T 1815 预付退休金 prepaid pension cost
! d( A& K' `& g 1818 其它递延资产 other deferred assets & W2 x' V" I [/ v: s
182 闲置资产 idle assets
3 H- n$ d# y, s1 e9 _6 P, c& ^- @ 1821 闲置资产 idle assets . q+ d' q9 T2 o% A
184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables ( A. D0 i! r* g7 M: ]; O
1841 长期应收票据 long-term notes receivable / E% }3 O% l1 U4 ^3 l2 m: x
1842 长期应收帐款 long-term accounts receivable
) Y! L3 f0 X/ _' w6 Q) n 1843 催收帐款 overdue receivables 0 |% |1 b( D' ]! Y5 C! y; h
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 % t# p5 C) W. c# C! R2 }" R
1848 其它长期应收款项 other long-term receivables
+ u) e$ @, \4 |- \# Z 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 . b4 I% U4 C' J
185 出租资产 assets leased to others
. D% b R# h, Z1 Z8 _# h 1851 出租资产 assets leased to others
& a) J" l( Y& j/ H4 O 1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation
/ E1 L) U+ L" S" q* j5 ~' q; t$ j5 v% B 1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others * x+ h1 ^/ {5 r2 B4 Q/ S
186 存出保证金 refundable deposit . j/ ]& M6 I) }& f& z
1861 存出保证金 refundable deposits
9 q; G6 p7 I, w. l/ C9 l 188 杂项资产 miscellaneous assets
) ?% U, _, D1 R$ ~5 U9 U" g+ j- K 1881 受限制存款 certificate of deposit - restricted
" f# z2 e& l% u2 R+ p& g 1888 杂项资产 -其它 miscellaneous assets - other
. h4 a j) _# y7 b3 E+ M2 y
( V5 q3 b+ S: u; Z3 u" O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* k# S" R: h8 o7 k$ [
% n- [, |7 j/ B ]* }http://www.pkurc.com/info/8380-1.htm |
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