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(北大网站上下载,经kathy土豆检查基本正确)
# L% u4 L- ]3 P" z ^
6 Z+ v* b$ X8 N一、资产 assets
$ C2 b8 H$ O, v, ^ 1、 流动资产 current assets
0 G& `5 u+ m4 b* ?: l 111 现金及现金等价物 cash and cash equivalents
% r5 V, y% W) l' T- O% p/ [: M 1111 库存现金 cash on hand
4 @ `: I2 f. Y7 n4 g5 K- M 1112 零用金/周转金 petty cash/revolving funds
' h3 d+ E7 `# } a) v5 Y1 \ 1113 银行存款 cash in banks
0 C2 k+ N1 i Y! {, a 1116 在途现金 cash in transit
& ?+ Y* G5 y* M D) E 1117 现金等价物 cash equivalents
4 G. L) H0 P3 F* d! v0 q3 S 1118 其它现金及现金等价物 other cash and cash equivalents
K; A) i. g' r 112 短期投资 short-term investments 5 `- ]7 S$ F5 |- m, E
1121 短期投资 -股票 short-term investments - stock
; c2 s U: Q, ~ c R. a 1122 短期投资 -短期政券 short-term investments - short-term notes and bills
5 ^3 {* i0 p L 1123 短期投资 -政府债券 short-term investments - government bonds 1 G0 I% N7 Q F! R& o8 \
1124 短期投资 -受益凭证 short-term investments - beneficiary certificates/ P4 |' h6 p8 P# v7 q) x; J8 j
1125 短期投资 -公司债 short-term investments - corporate bonds
& y( F# g, b. I$ Y: S6 f- ~ 1128 短期投资 -其它 short-term investments - other
! S2 B0 P n7 D# Q 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market , b4 g5 I* d/ U, h$ A6 n
(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)
5 D" p) a8 \" W s( j5 } 1131 应收票据 notes receivable
) H) S5 }" u5 R9 k9 L0 ]9 e 1132 应收票据贴现 discounted notes receivable
; v/ J2 O5 ~( k. N+ H& D 1137 应收票据 -关系人 notes receivable - related parties
y [8 l0 K6 O! U/ O" I 1138 其它应收票据 other notes receivable
* D2 i1 T+ N7 w 1139 坏帐准备-应收票据 allowance for doubtful accounts- notes receivable
) S0 S1 s1 e. ]! O# J" E114 应收帐款 accounts receivable B6 J7 M; } _
1141 应收帐款 accounts receivable ) |; {3 m8 U7 ^# o8 c1 y- ?( f
1142 应收分期帐款 installment accounts receivable 7 V) z# g0 e% T! X
1147 应收帐款 -关系人 accounts receivable - related parties / @7 H9 J; u- L5 X x' q& Q% D
1149 坏帐准备 -应收帐款 allowance for doubtful accounts - accounts receivable 3 n8 Q% V1 \+ {$ J" T! z
118 其它应收款 other receivables : \2 I" _& }$ S# _( W/ i5 V
1181 应收出售远汇款 forward exchange contract receivable
/ T% W. M2 G4 ?$ g/ k 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies
0 ^5 @' I* d( r/ ~5 V& N* R. ^ 1183 买卖远汇折价 discount on forward ex-change contract
1 u+ K& r% y3 `! p 1184 应收收益 earned revenue receivable
9 p! H' \ }* E9 Q 1185 应收退税款 income tax refund receivable F) S+ t( d' o: n, v8 p4 Z& f
1187 其它应收款 - 关系人 other receivables - related parties
8 M; I6 Y0 G' o3 E0 F6 ` 1188 其它应收款 - 其它 other receivables - other ; ?! G. N0 u/ W
1189 坏帐准备 - 其它应收款 allowance for doubtful accounts - other receivables
" _+ K/ \" K W121~122 存货 inventories $ C- ?! n; b, C" ?4 B d. ~1 q
1211 商品存货 merchandise inventory / v/ S/ J2 S) ^. ?. g
1212 寄销商品 consigned goods
; E5 E3 ?" E5 I1 C. E$ v" y 1213 在途商品 goods in transit 1 ^* m2 L/ j9 i- X4 V, q
1219 存货跌价准备 allowance to reduce inventory to market
4 w! K! U5 c, Y9 A8 d8 C+ r& Y9 F& k 1221 制成品 finished goods / l( s/ N: [9 |! Y3 [! _) K
1222 寄销制成品 consigned finished goods
1 l# ^! ]: F1 I0 T7 ?/ z. u 1223 副产品 by-products . F. P. e& V# M( @
1224 在制品 work in process : `# Z/ ~% A$ f: f+ W" D
1225 委外加工 work in process - outsourced 2 `/ m6 g# P' u+ K$ ~3 m
1226 原料 raw materials $ a9 g5 }3 B. p
1227 物料 supplies
2 {. B9 z6 j* P* ^( W- i: n( t8 Z. Z 1228 在途原物料 materials and supplies in transit
% U5 f3 f: }. G2 E2 h; E4 q125 预付费用 prepaid expenses
! e! _9 X/ N' v- q7 M* ], g 1251 预付薪资 prepaid payroll 8 h- u9 [7 K, Y, V
1252 预付租金 prepaid rents + C1 V9 T4 ]4 g& \3 _; D% }
1253 预付保险费 prepaid insurance
5 H9 u' C' x4 M4 z% Z& m: [ 1254 办公用品 office supplies
4 r2 O/ P& I ?5 X4 l2 _8 Q 1255 预付所得税 prepaid income tax
5 o3 i2 W$ F, S6 w" c$ m 1258 其它预付费用 other prepaid expenses 1 t: j1 E) y( o/ |# B! m
126 预付款项 prepayments
0 O$ K( h+ J5 g; y1 R) R 1261 预付货款 prepayment for purchases $ _5 Y% b2 M! i. {' O1 S9 B
1268 其它预付款项 other prepayments U& j7 `9 E" e" j1 s4 c; d
128~129 其它流动资产 other current assets
% X* H! b. S( ^. v2 X 1281 进项税额 VAT paid ( or input tax) 3 [' ~/ D4 p/ F, g
1282 留抵税额 excess VAT paid (or overpaid VAT)
9 L3 v5 I* w7 B (kathy土豆: 1281&1282两项美国会计没有)5 L: ^) ]& i9 z/ ?7 x8 ~9 R
1283 暂付款 temporary payments 5 w" A% H L4 _
1284 代付款 payment on behalf of others
* t j# @. W+ \9 t) o9 n+ W 1285 员工借支 advances to employees
. _% K/ R r+ s$ Y) ~0 \8 ? 1286 存出保证金 refundable deposits
! d. i4 W& Z: f 1287 受限制存款 certificate of deposit-restricted ( i0 K% e& A; h' ]" Z- B
1291 递延所得税资产 deferred income tax assets
s8 a6 g+ y5 G( K3 E! y 1292 递延兑换损失 deferred foreign exchange losses
7 `( |0 z. ?+ s8 j! F! a 1293 业主(股东)往来 owners^(stockholders^) current account % f1 V" Z. W4 m( G/ g# q
1294 同业往来 current account with others ( t9 W0 n) a8 X
1298 其它流动资产-其它 other current assets - other 0 C2 i l+ d: D! @ `* s
2、 基金及长期投资 funds and long-term investments + W6 g7 ^! j/ K" T9 d" \3 h
131 基金 funds # P& F- h. U" ]6 U
1311 偿债基金 redemption fund (or sinking fund) . f% H+ P# H! [% R
1312 改良及扩充基金 fund for improvement and expansion . `6 G. n7 [% Z7 A. E
1313 意外损失准备基金 contingency fund - \ J5 u+ d9 H9 ]
1314 退休基金 pension fund
0 ^( ]8 i* V4 Q) p 1318 其它基金 other funds
$ e! O; ]! g3 N; ~- F9 \, }3 K 132 长期投资 long-term investments 3 y6 A }! B+ Z; n0 ]
1321 长期股权投资 long-term equity investments ! b1 O3 }+ A. `, o# D: H4 A; c
1322 长期债券投资 long-term bond investments 8 B4 S/ d3 ^1 p& `
1323 长期不动产投资 long-term real estate investments
) `2 [, `2 g& T+ c 1324 人寿保险现金解约价值 cash surrender value of life insurance 0 @( J) d+ y% `* m" ~) A$ t
1328 其它长期投资 other long-term investments 5 V5 L/ q, L8 f( ?" ^
1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments ( Y# c1 v# B( A. \; q4 e
3、 固定资产 property , plant, and equipment
9 ^! r+ l1 }4 x H! E2 Z 141 土地 land ( G" J; F7 m8 ]+ R( z! P( |( T
1411 土地 land 4 Y& h. o: R+ U; N$ c
1418 土地-重估增值 land - revaluation increments
. s4 B- ], |$ T; m8 Z! Z9 O% ]/ k$ Q; e 142 土地改良物 land improvements 9 V* H9 l2 i" t: s+ s( ]
1421 土地改良物 land improvements
$ R L$ C' r9 ]$ Y0 b 1428 土地改良物 -重估增值 land improvements - revaluation increments , c, p) S$ D% W B% m4 i
1429 累积折旧 -土地改良物 accumulated depreciation - land improvements
+ J# ?: N2 D2 m- f; B 143 房屋及建物 buildings
: X/ m- C/ Q. V) E+ k, V 1431 房屋及建物 buildings / M' m1 c; G% j/ b+ f
1438 房屋及建物 -重估增值 buildings -revaluation increments
w+ v' }' v" N% I9 n; p 1439 累积折旧 -房屋及建物 accumulated depreciation - buildings
& R0 C7 D& [7 |. y& a( A, Q 144~146 机(器)具及设备 machinery and equipment / o# Q! p/ r( a9 e3 y3 H
1441 机(器)具 machinery
0 ?" d; [$ {( ]) @ 1448 机(器)具 -重估增值 machinery - revaluation increments 5 i, J) w6 t5 N; K' C& X
1449 累积折旧 -机(器)具 accumulated depreciation - machinery
4 b$ w4 @! d7 v; P7 y! o. ~/ Z8 f' x 151 租赁资产 leased assets * \+ ]0 o; E" [- |4 P. [6 K7 h
1511 租赁资产 leased assets
6 p- i; O/ a# n: m, U) `+ C 1519 累积折旧 -租赁资产 accumulated depreciation - leased assets . Q$ N8 ^$ I: ?' V- J( i
(kathy土豆加: 融资租赁: Capital Lease, 经营租赁: Operating Lease)
% M2 @( o* e \! ?. H ^ 152 租赁权益改良 leasehold improvements
0 |- f3 k4 `, c6 R4 @& z 1521 租赁权益改良 leasehold improvements 6 t8 X/ P$ J+ o/ A& ~' Q
1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements
6 a, M; D# z: F9 M4 J0 S 156 未完工程及预付购置设备款 construction in progress and prepayments forequipment
; W% X' p8 y& B6 F2 `; G 1561 未完工程 construction in progress
* F# ^8 R+ W% H) f* f U 1562 预付购置设备款 prepayment for equipment / w) w$ P. u: R: l( @
158 杂项固定资产 miscellaneous property, plant, and equipment
: n/ h3 ]* D4 j7 S1 T 1581 杂项固定资产 miscellaneous property, plant, and equipment
: B+ ^% |/ ~$ y$ \3 v! A& B 1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments
. U8 H: ?; E8 K) ?8 s/ { 1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment
% C" t- M6 V1 W/ h) ~0 w9 B16 递耗资产 depletable assets ( f5 N% L: H4 p0 V+ h8 v- s, w9 @
161 递耗资产 depletable assets : {8 D M3 W/ l9 T( B( I. G
1611 天然资源 natural resources : l6 n2 c9 J; g* Q# D b
1618 天然资源 -重估增值 natural resources -revaluation increments
4 B4 _; e( @; \' _3 m% [) Q 1619 累积折耗 -天然资源 accumulated depletion - natural resources
0 K1 U3 t6 u, D* m9 V0 Y1 n17 无形资产 intangible assets
5 Y* h0 L1 n P' V9 \+ F1 J, D 171 商标权 trademarks
- {( I* a9 k k& Z z+ |7 z% Y 1711 商标权 trademarks # ? F% m+ Y% ]3 W7 j6 E( ~ U' `! V
172 专利权 patents / {. s4 v3 p# D5 z5 H& W) b6 B4 `4 Z
1721 专利权 patents ! g# ^: X5 r8 ^0 z6 R
173 特许权 franchise 1 Z1 r) M( w9 h: C$ Z- [- c: H
1731 特许权 franchise
5 B& n- t+ E Z8 ` 174 著作权 copyright 7 }6 c& b V- T, g
1741 著作权 copyright `# G! t& Y$ S% w& |/ j, R* {. C
175 计算机软件 computer software
6 o& E- N' ^* ~# N; }" q7 | 1751 计算机软件 computer software cost
+ h0 i5 Y3 Y, B1 Z" O7 A* k 176 商誉 goodwill
, M; T4 W4 {9 A1 L9 v- d' y 1761 商誉 goodwill 5 g8 h# S# S" b' x8 K
177 开办费 organization costs
" Y; h, {* P/ C( O7 s* D/ Y8 u 1771 开办费 organization costs 3 q6 ^& L% T7 L$ t( L" M( M
178 其它无形资产 other intangibles
) k& J# T0 {7 v, U* W 1781 递延退休金成本 deferred pension costs
% u2 l q% u R: E& n9 E' D 1782 租赁权益改良 leasehold improvements
! T7 j' B# S- C1 C r9 A* N# C 1788 其它无形资产-其它 other intangible assets - other
) s% P) ^ t! D" {/ e, O18 其它资产 other assets
) } f' h8 i; Z& \. w. W: s" o* ]! E V 181 递延资产 deferred assets
, Y* g8 {5 [. H8 ?- L* _- ^ 1811 债券发行成本 deferred bond issuance costs
4 w \9 C. m4 e* Z 1812 长期预付租金 long-term prepaid rent % t; u( T, n9 b. b9 a, r4 A
1813 长期预付保险费 long-term prepaid insurance
5 O: H* R- I E# z 1814 递延所得税资产 deferred income tax assets
! E0 n8 n' m3 d0 J 1815 预付退休金 prepaid pension cost
9 S2 u# h* i- R* G( I" ^9 L 1818 其它递延资产 other deferred assets ' |8 g5 [8 k% d+ W! n
182 闲置资产 idle assets
- R' U B- `7 O1 @ 1821 闲置资产 idle assets ! y$ q4 E3 r* {7 T
184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables
3 J, ]% v4 O# o% u 1841 长期应收票据 long-term notes receivable
0 h6 y- q! |; O7 R6 L 1842 长期应收帐款 long-term accounts receivable 2 [& { g0 i$ [% r* I$ l) ^
1843 催收帐款 overdue receivables
: b) R- l) m( G7 K, ?! K' J' 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 ) i. A8 z2 J4 Z
1848 其它长期应收款项 other long-term receivables . `. P! k7 k0 A* E' ?
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 j* n* M- R/ J2 E* t% R6 j, B 185 出租资产 assets leased to others
) Y4 K" B" |( f$ B6 J: x# D 1851 出租资产 assets leased to others c9 f( r& r' h+ N
1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation 1 Q' K$ O2 R# c! B# x f7 D4 I
1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others
$ p5 X; f# I- r* g1 [6 W186 存出保证金 refundable deposit
) I a0 u; t# H4 l, K 1861 存出保证金 refundable deposits
- s% ?: x- r2 u) y7 t. Q4 m 188 杂项资产 miscellaneous assets 9 Z1 z* Z1 n, R6 D+ y# \: a+ {' Y- W
1881 受限制存款 certificate of deposit - restricted
" l5 O2 C# B% w/ A& } 1888 杂项资产 -其它 miscellaneous assets - other
2 s" s* f D: K
6 [3 n2 m8 j7 \8 B2 _* D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 D1 V6 L5 g6 \7 i. }' x! p
" m8 p6 T B; [0 q) n9 I) U0 L# Y+ Bhttp://www.pkurc.com/info/8380-1.htm |
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