会计科目英文对照2.docVIP

中国会计制度科目英文对照 应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收帐款 Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid产成品(库存商品) Finished goods待摊费用 Prepaid and deferred expenses待处理流动资产净损失 Unsettled G/L on current assets一年内到期的长期债权投资 Long-term debenture investment falling due in a year 长期投资： Long-term investment：其中:长期股权投资 Including: Long term equity investment长期债权投资? Long term securities investment固定资产原价 Fixed assets-cost 固定资产净值 Fixed assets-net value减：固定资产减值准备 Less: Impairment of fixed assets?固定资产净额 Net value of fixed assets固定资产清理 Disposal of fixed assets工程物资 Project material 在建工程 Construction in Progress待处理固定资产净损失 Unsettled G/L on fixed assets 其中:土地使用权 Including: Land use rights递延资产（长期待摊费用） Deferred assets其中:固定资产修理 Including: Fixed assets repair其他长期资产 Other long term assets无形及其他资产合计 Total intangible assets and other assets递延税款借项 Deferred assets debits 应付票款 Notes payable 应付帐款 Accounts payab1e预收帐款 Advances from customers应付工资? Accrued payro1l应付福利费 Welfare payable应付利润(股利) Profits payab1e应交税金 Taxes payable其他应交款 Other payable to government其他应付款? Other creditors预提费用 Provision for expenses预计负债 Accrued liabilities一年内到期的长期负债 Long term liabilities due within one year其他流动负债 Other current liabilities长期借款 Long-term loans payable应付债券 Bonds payable长期应付款 long-term accounts payable长期负债合计 Total long term liabilities递延税款贷项 Deferred taxation credit* 少数股东权益 Minority interests实收资本(股本) Subscribed Capital国家资本 National capital集体资本 Collective capital法人资本 Legal persons capital其中:国有法人资本 Including: State-owned legal persons capital集体法人资本 Collective legal persons capital个人资本 Personal capital外商资本 Foreign businessmens capital资本公积 Capital surplus盈余公积 surplus reserve其中:法定盈余公积 Including: statutory surplus reserve公益金 public welfare fund补充流动资本 Supplementary current capital* 未确认的投资损失（以“-”号填列） Unaffirmed investment loss未分配利润 Retained earnings所有者权益合计 Total shareholders equity 　 　负债及所有者权益总计 Total Liabilities Equity? 现金 Cash in hand