会计科目英文汇总.docVIP

一、资产 assets 流动资产 current assets 现金库存现金 cash on hand 零用金 petty cash银行存款 cash in banks 短期投资 short-term investments 应收票据 notes receivable 应收票据贴现 discounted notes receivable 备抵呆帐 －应收票据 allowance for uncollectible accounts- notes receivable 应收帐款 accounts receivable 备抵呆帐 －应收帐款 allowance for uncollectible accounts - accounts receivable 存货 inventories 预付费用 prepaid expenses 预付薪资 prepaid payroll 预付租金 prepaid rents 预付保险费 prepaid insurance 用品盘存 office supplies 预付所得税 prepaid income tax 其它预付费用 other prepaid expenses 预付款项 prepayments 预付货款 prepayment for purchases 其它预付款项 other prepayments 房屋及建物 buildings 累积折旧 -房屋及建物 accumulated depreciation - buildings 机（器）具及设备 machinery and equipment 累积折旧 -机（器）具 accumulated depreciation - machinery 租赁资产 leased assets 累积折旧 -租赁资产 accumulated depreciation - leased assets 租赁权益改良 leasehold improvements 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements 无形资产 intangible assets 商标权 trademarks 专利权 patents 特许权 franchise 著作权 copyright 计算机软件 computer software cost 商誉 goodwill 开办费 organization costs 其它无形资产 other intangibles 长期应收票据 long-term notes receivable 长期应收帐款 long-term accounts receivable 二、 负债 liabilities 流动负债 current liabilities 短期借款 short-term borrowings（debt） 银行透支 bank overdraft 银行借款 bank loan 应付票据 notes payable 应付帐款 accounts 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 其它应付款 other payables 应付股利 dividend payable 应付红利 bonus payable 预收收入 长期负债 long-term liabilities 长期借款 long-term loans payable 长期应付票据 long-term notes payable 长期应付帐款 long-term accounts payable 三、业主权益 owners’ equity 资本（或股本） capital 普通股股本 capital - common stock 特别股股本 capital - preferred stock累积盈亏 accumulated profit or loss 本期损益 net income or loss for current period 四、损益类 营业收入 operating revenue 销货收入 sales revenue 分期付款销货收入 installment sales revenue 销货退回 sales return 销货折让 sales discounts and allowances 劳务收入 service revenue 其它营业收入 other operating revenue 营业成本 operating costs 销货成本 cost of goods sold