会计科目汉英对照表（资产类）_财务会计-乐瑞达软件官网

会计科目汉英对照表（资产类）
科目代码	科目名称	英文
1	流动资产	current assets
111	现金及约当现金	cash and cash equivalents
1111	库存现金	cash on hand
1112	零用金/周转金	petty cash/revolving funds
1113	银行存款	cash in banks
1116	在途现金	cash in transit
1117	约当现金	cash equivalents
1118	其它现金及约当现金	other cash and cash equivalents
112	短期投资	short-term investments
1121	短期投资-股票	short-term investments - stock
1122	短期投资-短期票券	short-term investments - short-term notes and bills
1123	短期投资-政府债券	short-term investments - government bonds
1124	短期投资-受益凭证	short-term investments - beneficiary certificates
1125	短期投资-公司债	short-term investments - corporate bonds
1128	短期投资-其它	short-term investments - other
1129	备抵短期投资跌价损失	allowance for reduction of short-term investment to market
113	应收票据	notes receivable
1131	应收票据	notes receivable
1132	应收票据贴现	discounted notes receivable
1137	应收票据-关系人	notes receivable - related parties
1138	其它应收票据	other notes receivable
1139	备抵呆帐-应收票据	allowance for uncollec- tible accounts- notes receivable
114	应收帐款	accounts receivable
1141	应收帐款	accounts receivable
1142	应收分期帐款	installment accounts receivable
1147	应收帐款-关系人	accounts receivable - related parties
1149	备抵呆帐-应收帐款	allowance for uncollec- tible accounts - accounts receivable
118	其它应收款	other receivables
1181	应收出售远汇款	forward exchange contract receivable
1182	应收远汇款-外币	forward exchange contract receivable - foreign currencies
1183	买卖远汇折价	discount on forward ex-change contract
1184	应收收益	earned revenue receivable
1185	应收退税款	income tax refund receivable
1187	其它应收款-关系人	other receivables - related parties
1188	其它应收款-其它	other receivables - other
1189	备抵呆帐-其它应收款	allowance for uncollec- tible accounts - other receivables
121~122	存货	inventories
1211	商品存货	merchandise inventory
1212	寄销商品	consigned goods
1213	在途商品	goods in transit
1219	备抵存货跌价损失	allowance for reduction of inventory to market
1221	制成品	finished goods
1222	寄销制成品	consigned finished goods
1223	副产品	by-products
1224	在制品	work in process
1225	委外加工	work in process - outsourced
1226	原料	raw materials
1227	物料	supplies
1228	在途原物料	materials and supplies in transit
1229	备抵存货跌价损失	allowance for reduction of inventory to market
125	预付费用	prepaid expenses
1251	预付薪资	prepaid payroll
1252	预付租金	prepaid rents
1253	预付保险费	prepaid insurance
1254	用品盘存	office supplies
1255	预付所得税	prepaid income tax
1258	其它预付费用	other prepaid expenses
126	预付款项	prepayments
1261	预付货款	prepayment for purchases
1268	其它预付款项	other prepayments
128~129	其它流动资产	other current assets
1281	进项税额	VAT paid(or input tax)
1282	留抵税额	excess VAT paid(or overpaid VAT)
1283	暂付款	temporary payments
1284	代付款	payment on behalf of others
1285	员工借支	advances to employees
1286	存出保证金	refundable deposits
1287	受限制存款	certificate of deposit-restricted
1291	递延所得税资产	deferred income tax assets
1292	递延兑换损失	deferred foreign exchange losses
1293	业主（股东）往来	owners^(stockholders^) current account
1294	同业往来	current account with others
1298	其它流动资产-其它	other current assets - other
2	基金及长期投资	funds and long-term investments
131	基金	funds
1311	偿债基金	redemption fund(or sinking fund)
1312	改良及扩充基金	fund for improvement and expansion
1313	意外损失准备基金	contingency fund
1314	退休基金	pension fund
1318	其它基金	other funds
132	长期投资	long-term investments
1321	长期股权投资	long-term equity investments
1322	长期债券投资	long-term bond investments
1323	长期不动产投资	long-term real estate in-vestments
1324	人寿保险现金解约价值	cash surrender value of life insurance
1328	其它长期投资	other long-term investments
1329	备抵长期投资跌价损失	allowance for excess of cost over market value of long-term investments
3	固定资产	property , plant, and equipment
141	土地	land
1411	土地	land
1418	土地-重估增值	land - revaluation increments
142	土地改良物	land improvements
1421	土地改良物	land improvements
1428	土地改良物-重估增值	land improvements - revaluation increments
1429	累积折旧-土地改良物	accumulated depreciation - land improvements
143	房屋及建物	buildings
1431	房屋及建物	buildings
1438	房屋及建物-重估增值	buildings -revaluation increments
1439	累积折旧-房屋及建物	accumulated depreciation - buildings
144~146	机（器）具及设备	machinery and equipment
1441	机（器）具	machinery
1448	机（器）具-重估增值	machinery - revaluation increments
1449	累积折旧-机（器）具	accumulated depreciation - machinery
151	租赁资产	leased assets
1511	租赁资产	leased assets
1519	累积折旧-租赁资产	accumulated depreciation - leased assets
152	租赁权益改良	leasehold improvements
1521	租赁权益改良	leasehold improvements
1529	累积折旧-租赁权益改良	accumulated depreciation - leasehold improvements
156	未完工程及预付购置设备款	construction in progress and prepayments forequipment
1561	未完工程	construction in progress
1562	预付购置设备款	prepayment for equipment
158	杂项固定资产	miscellaneous property, plant, and equipment
1581	杂项固定资产	miscellaneous property, plant, and equipment
1588	杂项固定资产-重估增值	miscellaneous property, plant, and equipment - revaluation increments
1589	累积折旧-杂项固定资产	accumulated depreciation - miscellaneous property, plant, and equipment
16	递耗资产	depletable assets
161	递耗资产	depletable assets
1611	天然资源	natural resources
1618	天然资源-重估增值	natural resources -revaluation increments
1619	累积折耗-天然资源	accumulated depletion - natural resources
17	无形资产	intangible assets
171	商标权	trademarks
1711	商标权	trademarks
172	专利权	patents
1721	专利权	patents
173	特许权	franchise
1731	特许权	franchise
174	著作权	copyright
1741	著作权	copyright
175	计算机软件	computer software
1751	计算机软件	computer software cost
176	商誉	goodwill
1761	商誉	goodwill
177	开办费	organization costs
1771	开办费	organization costs
178	其它无形资产	other intangibles
1781	递延退休金成本	deferred pension costs
1782	租赁权益改良	leasehold improvements
1788	其它无形资产-其它	other intangible assets - other
18	其它资产	other assets
181	递延资产	deferred assets
1811	债券发行成本	deferred bond issuance costs
1812	长期预付租金	long-term prepaid rent
1813	长期预付保险费	long-term prepaid insurance
1814	递延所得税资产	deferred income tax assets
1815	预付退休金	prepaid pension cost
1818	其它递延资产	other deferred assets
182	闲置资产	idle assets
1821	闲置资产	idle assets
184	长期应收票据及款项与催收帐款	long-term notes , accounts and overdue receivables
1841	长期应收票据	long-term notes receivable
1842	长期应收帐款	long-term accounts receivable
1843	催收帐款	overdue receivables
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
1848	其它长期应收款项	other long-term receivables
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
185	出租资产	assets leased to others
1851	出租资产	assets leased to others
1858	出租资产-重估增值	assets leased to others - incremental value from revaluation
1859	累积折旧-出租资产	accumulated depreciation - assets leased to others
186	存出保证金	refundable deposit
1861	存出保证金	refundable deposits
188	杂项资产	miscellaneous assets
1881	受限制存款	certificate of deposit - restricted
1888	杂项资产-其它	miscellaneous assets - other