英语会计报表术语翻译

会计报表术语英译采自某企业——资产负债表：balancesheet流动资产：currentassets现金：cashonhand银行存款：cashinbank短期投资：marketablesecurities应收票据：notereceivable应收账款：accountreceivable减坏账准备：lessprovisionfordebtors预付账款：advancestosuppliers其他应收款：otherreceivable内部往来：inter-companycurrentaccount待摊费用：prepaidexpenses存货：inventories存货跌价准备：provisionforlossonrealization一年到期的长期投资：long-terminvestmentduewithinoneyear其他流动资产：othercurrentassets流动资产合计：totalcurrentassets长期投资：longterminvestment长期股权投资：longterminvestment-stocks长期债权投资：long-terminvestment-debentures长期应收款；receivablesoveroneyear固定资产：fixedassets固定资产原价：fixedassets-originalcosts累计折旧：accumulateddepreciation固定资产净值：netvalueoffixedassets固定资产减值准备：provisionforlossonrealization工程物资：constructionmaterials在建工程：constructioninprogress固定资产清理：fixedassetsatdisposal无形资产：intangibleassets无形资产减值准备：provisionforlossonrealization其他长期资产：otherassets长期待摊费用：longtermdeferredexpenses开办费：start-upexpenses其他长期资产：otherlong-termassets递延税款借项：deferredtaxdebit流动负债：currentliabilities短期借款：shorttermloans应付票据：notespayable应付账款：accountpayable应付工资：accruedpayroll应付福利费：statutoryfringesforemployee应交税金：taxespayable应付股利：dividendspayable预收账款：advancesfromcustomers其他应付款：otherpayable预提费用：accruedexpenses一年内到期的长期负债：longtermliabilitiesduewithinoneyear其他流动负债：othercurrentliabilities长期负债：longtermliabilities长期借款：longtermloans应付债券：bondpayable一年以上应付款项：longtermpayables其他负债：otherliabilities预计负债：liabilitiesaccrued递延收益：deferredrevenues递延税款贷项：deferredtaxcredit所有者权益：owner’sequity实收资本：paidincapital已归还投资：investmentreturned资本公积：capitalsurplus盈余公积：reservefund企业发展基金：enterpriseexpansionfund利润归还投资：profitscapitalizedonreturnofinvestment未分配利润：retainedearning损益表：incomestatement产品销售收入：sales销售折扣与折让：salesdiscountsandallowance产品销售净额：netsales产品销售税金：salestaxes产品销售成本：costofgoodssold产品销售毛利：grossmargin销售费用：sellingexpenses管理费用：general&administrativeexpenses财务费用：financialexpenses净利息支出（利息支出-利息收入）：netinterestexpenses净汇兑损失（汇兑损失-汇兑收益）：netexchangeloss产品销售利润：incomefrommainoperation其他业务利润：incomefromotheroperation营业利润：operatingincome投资收益：investmentincome营业外收入：non-operatingincome营业外支出：non-operatingexpenses以前年度损益调整：adjustmenttoprioryear’sincom&expenses利润总额：incomebeforetax所得税：incometax净利润：netincome采自网络——代码名称1资产assets11~12流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112短期投资short-terminvestment1121短期投资-股票short-terminvestments-stock1122短期投资-短期票券short-terminvestments-short-termnotesandbills1123短期投资-政府债券short-terminvestments-governmentbonds1124短期投资-受益凭证short-terminvestments-beneficiarycertificates1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据-关系人notesreceivable-relatedparties1138其它应收票据othernotesreceivable1139备抵呆帐－应收票据allowanceforuncollec-tibleaccounts-notesreceivable114应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款-关系人accountsreceivable-relatedparties1149备抵呆帐－应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies1183买卖远汇折价discountonforwardex-changecontract1184应收收益earnedrevenuereceivable1185应收退税款incometaxrefundreceivable1187其它应收款-关系人otherreceivables-relatedparties1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables121~122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223副产品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allowanceforreductionofinventorytomarket125预付费用prepaidexpenses1251预付薪资prepaidpayroll1252预付租金prepaidrents1253预付保险费prepaidinsurance1254用品盘存officesupplies1255预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128~129其它流动资产othercurrentassets1281进项税额VATpaid(orinputtax)1282留抵税额excessVATpaid(oroverpaidVAT)1283暂付款temporarypayments1284代付款paymentonbehalfofothers1285员工借支advancestoemployees1286存出保证金refundabledeposits1287受限制存款certificateofdeposit-restricted1291递延所得税资产deferredincometaxassets1292递延兑换损失deferredforeignexchangelosses1293业主(股东)往来owners(stockholders)currentaccount1294同业往来currentaccountwithothers1298其它流动资产-其它othercurrentassets-other13基金及长期投资fundsandlong-terminvestments131基金funds1311偿债基金redemptionfund(orsinkingfund)1312改良及扩充基金fundforimprovementandexpansion1313意外损失准备基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132长期投资long-terminvestments1321长期股权投资long-termequityinvestments1322长期债券投资long-termbondinvestments1323长期不动产投资long-termrealestatein-vestments1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance1328其它长期投资otherlong-t