会计词汇
2004年7月4日 作者：haha FanE『翻译中国』

其它资产 other assets
递延资产 deferred assets
债券发行成本 deferred bond issuance costs
长期预付租金 long-term prepaid rent
长期预付保险费 long-term prepaid insurance
递延所得税资产 deferred income tax assets
预付退休金 prepaid pension cost
其它递延资产 other deferred assets
闲置资产 idle assets
闲置资产 idle assets
长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables
长期应收票据 long-term notes receivable
长期应收帐款 long-term accounts receivable
催收帐款 overdue receivables
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
其它长期应收款项 other long-term receivables
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
出租资产 assets leased to others
出租资产 assets leased to others
出租资产 -重估增值 assets leased to others - incremental value from revaluation
累积折旧 -出租资产 accumulated depreciation - assets leased to others
存出保证金 refundable deposit
资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions
保留盈余(或累积亏损)
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法定盈余公积 legal reserve
法定盈余公积 legal reserve
特别盈余公积 special reserve
意外损失准备 contingency reserve
改良扩充准备 improvement and expansion reserve
偿债准备 special reserve for redemption of liabilities
其它特别盈余公积 other special reserve
未分配盈余(或累积亏损)
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累积盈亏 accumulated profit or loss
前期损益调整 prior period adjustments
本期损益 net income or loss for current period
杂项资产 miscellaneous assets
受限制存款 certificate of deposit - restricted
杂项资产 -其它 miscellaneous assets - other
负债 liabilities
~ 流动负债 current liabilities
短期借款 short-term borrowings(debt)
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银行透支 bank overdraft
银行借款 bank loan
短期借款 -业主 short-term borrowings - owners
短期借款 -员工 short-term borrowings - employees
短期借款 -关系人 short-term borrowings- related parties
短 期借款 -其它 short-term borrowings - other
应付短期票券 short-term notes and bills payable
应付商业本票 commercial paper payable
银行承兑汇票 bank acceptance
其它应付短期票券 other short-term notes and bills payable
应付短期票券折价 discount on short-term notes and bills payable
应付票据 notes payable
应付票据 notes payable
应付票据 -关系人 notes payable - related parties
其它应付票据 other notes payable
应付帐款 accounts pay able
应付帐款 -关系人 accounts payable - related parties
应付所得税 income taxes payable
应付所得税 income tax payable
应付费用 accrued expenses
应付薪工 accrued payroll
应付租金 accrued rent payable
应付利息 accrued interest payable
应付营业税 accrued VAT payable
应付税捐 -其它 accrued taxes payable- other
其它应付费用 other accrued expenses payable
~ 其它应付款 other payables
应付购入远汇款 forward exchange contract payable
应付远汇款 -外币 forward exchange contract payable - foreign currencies
买卖远汇溢价 premium on forward exchange contract
应付土地房屋款 payables on land and building purchased
应付设备款 Payables on equipment
其它应付款 -关系人 other payables - related parties 应付股利 dividend payable
应付红利 bonus payable
应付董监事酬劳 compensation payable to directors and supervisors
其它应付款 -其它 other payables - other
预收款项advance receipts
预收货款 sales revenue received in advance
预收收入 revenue received in advance
其它预收款 other advance receipts
一年或一营业周期内到期长期负债 long-term liabilities -current portion
一年或一营业周期内到期公司债 corporate bonds payable - current portion
一年或一营业周期内到期长期借款 long-term loans payable - current portion
一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle
一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion
其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion
~ 其它流动负债 other current liabilities
销项税额 VAT received(or output tax)
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暂收款 temporary receipts
代收款 receipts under custody
估计售后服务/保固负债 estimated warranty liabilities
递延所得税负债 deferred income tax liabilities
递延兑换利益 deferred foreign exchange gain
业主(股东)
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同业往来 current account with others
其它流动负债-其它 other current liabilities - others
长期负债 long-term liabilities
应付公司债 corporate bonds payable
应付公司债 corporate bonds payable