會(huì)計(jì)科目中英對(duì)照

　　未完工程及預(yù)付購(gòu)置設(shè)備款 construction in progress and prepayments forequipment

　　未完工程 construction in progress

　　預(yù)付購(gòu)置設(shè)備款 prepayment for equipment

　　雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment

　　雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment

　　雜項(xiàng)固定資產(chǎn)-重估增值 miscellaneous property, plant, and equipment - revaluation increments

　　累積折舊- 雜項(xiàng)固定資產(chǎn) accumulated depreciation - miscellaneous property, plant, and equipment

　　遞耗資產(chǎn) depletable assets

　　遞耗資產(chǎn) depletable assets

　　天然資源 natural resources

　　天然資源 -重估增值 natural resources -revaluation increments

　　累積折耗 -天然資源 accumulated depletion - natural resources

　　無(wú)形資產(chǎn) intangible assets

　　商標(biāo)權(quán) trademarks

　　商標(biāo)權(quán) trademarks

　　專利權(quán) patents

　　專利權(quán) patents

　　特許權(quán) franchise

　　特許權(quán) franchise

　　著作權(quán) copyright

　　著作權(quán) copyright

　　計(jì)算機(jī)軟件 computer software

　　計(jì)算機(jī)軟件 computer software cost

　　商譽(yù) goodwill

　　商譽(yù) goodwill

　　開辦費(fèi) organization costs

　　開辦費(fèi) organization costs

　　其它無(wú)形資產(chǎn) other intangibles

　　遞延退休金成本 deferred pension costs

　　租賃權(quán)益改良 leasehold improvements

　　其它無(wú)形資產(chǎn)-其它 other intangible assets - other

　　其它資產(chǎn) other assets

　　遞延資產(chǎn) deferred assets

　　債券發(fā)行成本 deferred bond issuance costs

　　長(zhǎng)期預(yù)付租金 long-term prepaid rent

　　長(zhǎng)期預(yù)付保險(xiǎn)費(fèi) long-term prepaid insurance

　　遞延所得稅資產(chǎn) deferred income tax assets

　　預(yù)付退休金 prepaid pension cost

　　其它遞延資產(chǎn) other deferred assets

　　閑置資產(chǎn) idle assets

　　閑置資產(chǎn) idle assets

　　長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 long-term notes , accounts and overdue receivables

　　長(zhǎng)期應(yīng)收票據(jù) long-term notes receivable

　　長(zhǎng)期應(yīng)收帳款 long-term accounts receivable

　　催收帳款 overdue receivables

　　長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人 long-term notes, accounts and overdue receivables- related parties

　　其它長(zhǎng)期應(yīng)收款項(xiàng) other long-term receivables

　　備抵呆帳-長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables

　　出租資產(chǎn) assets leased to others

　　出租資產(chǎn) assets leased to others

　　出租資產(chǎn) -重估增值 assets leased to others - incremental value from revaluation

　　累積折舊 -出租資產(chǎn) accumulated depreciation - assets leased to others

　　存出保證金 refundable deposit

　　存出保證金 refundable deposits

　　雜項(xiàng)資產(chǎn) miscellaneous assets

　　受限制存款 certificate of deposit - restricted

　　雜項(xiàng)資產(chǎn) -其它 miscellaneous assets - other

　　二、 負(fù)債 liabilities

　　~ 流動(dòng)負(fù)債 current liabilities

　　短期借款 short-term borrowings(debt)

　　銀行透支 bank overdraft

　　銀行借款 bank loan

　　短期借款 -業(yè)主 short-term borrowings - owners

　　短期借款 -員工 short-term borrowings - employees

　　短期借款 -關(guān)系人 short-term borrowings- related parties

　　短期借款 -其它 short-term borrowings - other

　　應(yīng)付短期票券 short-term notes and bills payable

　　應(yīng)付商業(yè)本票 commercial paper payable

　　銀行承兌匯票 bank acceptance

　　其它應(yīng)付短期票券 other short-term notes and bills payable

　　應(yīng)付短期票券折價(jià) discount on short-term notes and bills payable

　　應(yīng)付票據(jù) notes payable

　　應(yīng)付票據(jù) notes payable

　　應(yīng)付票據(jù) -關(guān)系人 notes payable - related parties

　　其它應(yīng)付票據(jù) other notes payable

　　應(yīng)付帳款 accounts pay able

　　應(yīng)付帳款 accounts payable

　　應(yīng)付帳款 -關(guān)系人 accounts payable - related parties

　　應(yīng)付所得稅 income taxes payable

　　應(yīng)付所得稅 income tax payable

　　應(yīng)付費(fèi)用 accrued expenses

　　應(yīng)付薪工 accrued payroll

　　應(yīng)付租金 accrued rent payable

　　應(yīng)付利息 accrued interest payable

　　應(yīng)付營(yíng)業(yè)稅 accrued VAT payable

　　應(yīng)付稅捐 -其它 accrued taxes payable- other

　　其它應(yīng)付費(fèi)用 other accrued expenses payable

　　~ 其它應(yīng)付款 other payables

　　應(yīng)付購(gòu)入遠(yuǎn)匯款 forward exchange contract payable

　　應(yīng)付遠(yuǎn)匯款 -外幣 forward exchange contract payable - foreign currencies

　　買賣遠(yuǎn)匯溢價(jià) premium on forward exchange contract

　　應(yīng)付土地房屋款 payables on land and building purchased

　　應(yīng)付設(shè)備款 Payables on equipment

　　其它應(yīng)付款 -關(guān)系人 other payables - related parties

　　應(yīng)付股利 dividend payable

　　應(yīng)付紅利 bonus payable

　　應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors

　　其它應(yīng)付款 -其它 other payables - other

　　預(yù)收款項(xiàng)advance receipts

　　預(yù)收貨款 sales revenue received in advance

　　預(yù)收收入 revenue received in advance

　　其它預(yù)收款 other advance receipts

　　一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 long-term liabilities -current portion

　　一年或一營(yíng)業(yè)周期內(nèi)到期公司債 corporate bonds payable - current portion

　　一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款 long-term loans payable - current portion

　　一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable due within one year or one operating cycle

　　一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人 long-term notes and accounts payables to related parties - current portion

　　其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 other long-term lia- bilities - current portion

　　~ 其它流動(dòng)負(fù)債 other current liabilities

　　銷項(xiàng)稅額 VAT received(or output tax)

　　暫收款 temporary receipts

　　代收款 receipts under custody

　　估計(jì)售后服務(wù)/保固負(fù)債 estimated warranty liabilities

　　遞延所得稅負(fù)債 deferred income tax liabilities

　　遞延兌換利益 deferred foreign exchange gain

　　業(yè)主(股東)往來(lái) owners^ current account

　　同業(yè)往來(lái) current account with others

　　其它流動(dòng)負(fù)債-其它 other current liabilities - others

　　長(zhǎng)期負(fù)債 long-term liabilities

　　應(yīng)付公司債 corporate bonds payable

　　應(yīng)付公司債 corporate bonds payable

　　應(yīng)付公司債溢(折)價(jià) premium(discount) on corporate bonds payable

　　長(zhǎng)期借款 long-term loans payable

　　長(zhǎng)期銀行借款 long-term loans payable - bank

　　長(zhǎng)期借款 -業(yè)主 long-term loans payable - owners

　　長(zhǎng)期借款 -員工 long-term loans payable - employees

　　長(zhǎng)期借款 -關(guān)系人 long-term loans payable - related parties

　　長(zhǎng)期借款 -其它 long-term loans payable - other

　　長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable

　　長(zhǎng)期應(yīng)付票據(jù) long-term notes payable

　　長(zhǎng)期應(yīng)付帳款 long-term accounts pay-able

　　長(zhǎng)期應(yīng)付租賃負(fù)債 long-term capital lease liabilities

　　長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) -關(guān)系人 Long-term notes and accounts payable - related parties

　　其它長(zhǎng)期應(yīng)付款項(xiàng) other long-term payables

　　估計(jì)應(yīng)付土地增值稅 accrued liabilities for land value increment tax

　　估計(jì)應(yīng)付土地增值稅 estimated accrued land value incremental tax pay-able

　　應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities

　　應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities

　　其它長(zhǎng)期負(fù)債 other long-term liabilities

　　其它長(zhǎng)期負(fù)債-其它 other long-term liabilities - other

　　其它負(fù)債 other liabilities

　　遞延負(fù)債 deferred liabilities

　　遞延收入 deferred revenue

　　遞延所得稅負(fù)債 deferred income tax liabilities