miscellaneous

专业英文词汇

一、资产asts

1、流动资产currentasts

111现金及约当现金cashandcashequivalents

1111库存现金cashonhand

1112零用金/周转金pettycash/revolvingfunds

1113银行存款cashinbanks

1116在途现金cashintransit

1117约当现金cashequivalents

1118其它现金及约当现金othercashandcashequivalents

112短期投资short-terminvestments

1121短期投资-股票short-terminvestments-stock

1122短期投资-短期票券short-terminvestments-short-termnotesandbills

1123短期投资-政府债券short-terminvestments-governmentbonds

1124短期投资-受益凭证short-terminvestments-beneficiarycertificates

1125短期投资-公司债short-terminvestments-corporatebonds

1128短期投资-其它short-terminvestments-other

1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket

113应收票据notesreceivable

1131应收票据notesreceivable

1132应收票据贴现discountednotesreceivable

1137应收票据-关系人notesreceivable-relatedparties

1138其它应收票据othernotesreceivable

1139备抵呆帐－应收票据allowanceforuncollec-tibleaccounts-notesreceivable

114应收帐款accountsreceivable

1141应收帐款accountsreceivable

1142应收分期帐款installmentaccountsreceivable

1147应收帐款-关系人accountsreceivable-relatedparties

1149备抵呆帐－应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable

118其它应收款otherreceivables

1181应收出售远汇款forwardexchangecontractreceivable

1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies

1183买卖远汇折价discountonforwardex-changecontract

1184应收收益earnedrevenuereceivable

1185应收退税款incometaxrefundreceivable

1187其它应收款-关系人otherreceivables-relatedparties

1188其它应收款-其它otherreceivables-other

1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables

121~122存货inventories

1211商品存货merchandiinventory

1212寄销商品consignedgoods

1213在途商品goodsintransit

1219备抵存货跌价损失allowanceforreductionofinventorytomarket

goodsfinished制成品1221．

1222寄销制成品consignedfinishedgoods

1223副产品by-products

1224在制品workinprocess

1225委外加工workinprocess-outsourced

1226原料rawmaterials

1227物料supplies

1228在途原物料materialsandsuppliesintransit

1229备抵存货跌价损失allowanceforreductionofinventorytomarket

125预付费用prepaidexpens

1251预付薪资prepaidpayroll

1252预付租金prepaidrents

1253预付保险费prepaidinsurance

1254用品盘存officesupplies

1255预付所得税prepaidincometax

1258其它预付费用otherprepaidexpens

126预付款项prepayments

1261预付货款prepaymentforpurchas

1268其它预付款项otherprepayments

128~129其它流动资产othercurrentasts

1281进项税额VATpaid（orinputtax）

1282留抵税额excessVATpaid（oroverpaidVAT）

1283暂付款temporarypayments

1284代付款paymentonbehalfofothers

1285员工借支advancestoemployees

1286存出保证金refundabledeposits

1287受限制存款certificateofdeposit-restricted

1291递延所得税资产deferredincometaxasts

1292递延兑换损失deferredforeignexchangeloss

1293业主（股东）往来owners^（stockholders^）currentaccount

1294同业往来currentaccountwithothers

1298其它流动资产-其它othercurrentasts-other

2、基金及长期投资fundsandlong-terminvestments

131基金funds

1311偿债基金redemptionfund（orsinkingfund）

1312改良及扩充基金fundforimprovementandexpansion

1313意外损失准备基金contingencyfund

1314退休基金pensionfund

1318其它基金otherfunds

132长期投资long-terminvestments

1321长期股权投资long-termequityinvestments

1322长期债券投资long-termbondinvestments

1323长期不动产投资long-termrealestatein-vestments

1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance

investmentsterm-longother其它长期投资1328．

1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-term

investments

3、固定资产property,plant,andequipment

141土地land

1411土地land

1418土地-重估增值land-revaluationincrements

142土地改良物landimprovements

1421土地改良物landimprovements

1428土地改良物-重估增值landimprovements-revaluationincrements

1429累积折旧-土地改良物accumulateddepreciation-landimprovements

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-revaluationincrements

1439累积折旧-房屋及建物accumulateddepreciation-buildings

144~146机（器）具及设备machineryandequipment

1441机（器）具machinery

1448机（器）具-重估增值machinery-revaluationincrements

1449累积折旧-机（器）具accumulateddepreciation-machinery

151租赁资产leadasts

1511租赁资产leadasts

1519累积折旧-租赁资产accumulateddepreciation-leadasts

152租赁权益改良leaholdimprovements

1521租赁权益改良leaholdimprovements

1529累积折旧-租赁权益改良accumulateddepreciation-leaholdimprovements

156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment

1561未完工程constructioninprogress

1562预付购置设备款prepaymentforequipment

158杂项固定资产miscellaneousproperty,plant,andequipment

1581杂项固定资产miscellaneousproperty,plant,andequipment

1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluation

increments

1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,

andequipment

16递耗资产depletableasts

161递耗资产depletableasts

1611天然资源naturalresources

1618天然资源-重估增值naturalresources-revaluationincrements

1619累积折耗-天然资源accumulateddepletion-naturalresources

17无形资产intangibleasts

171商标权trademarks

1711商标权trademarks

172专利权patents

1721专利权patents

franchi特许权173．

1731特许权franchi

174著作权copyright

1741著作权copyright

175计算机软件computersoftware

1751计算机软件computersoftwarecost

176商誉goodwill

1761商誉goodwill

177开办费organizationcosts

1771开办费organizationcosts

178其它无形资产otherintangibles

1781递延退休金成本deferredpensioncosts

1782租赁权益改良leaholdimprovements

1788其它无形资产-其它otherintangibleasts-other

18其它资产otherasts

181递延资产deferredasts

1811债券发行成本deferredbondissuancecosts

1812长期预付租金long-termprepaidrent

1813长期预付保险费long-termprepaidinsurance

1814递延所得税资产deferredincometaxasts

1815预付退休金prepaidpensioncost

1818其它递延资产otherdeferredasts

182闲置资产idleasts

1821闲置资产idleasts

184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables

1841长期应收票据long-termnotesreceivable

1842长期应收帐款long-termaccountsreceivable

1843催收帐款overduereceivables

1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverdue

receivables-relatedparties

1848其它长期应收款项otherlong-termreceivables

1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-

long-termnotes,accountsandoverduereceivables

185出租资产astsleadtoothers

1851出租资产astsleadtoothers

1858出租资产-重估增值astsleadtoothers-incrementalvaluefromrevaluation

1859累积折旧-出租资产accumulateddepreciation-astsleadtoothers

186存出保证金refundabledeposit

1861存出保证金refundabledeposits

188杂项资产miscellaneousasts

1881受限制存款certificateofdeposit-restricted

1888杂项资产-其它miscellaneousasts-other

二、负债liabilities

liabilitiescurrent流动负债2221~

211短期借款short-termborrowings（debt）

2111银行透支bankoverdraft

2112银行借款bankloan

2114短期借款-业主short-termborrowings-owners

2115短期借款-员工short-termborrowings-employees

2117短期借款-关系人short-termborrowings-relatedparties

2118短期借款-其它short-termborrowings-other

212应付短期票券short-termnotesandbillspayable

2121应付商业本票commercialpaperpayable

2122银行承兑汇票bankacceptance

2128其它应付短期票券othershort-termnotesandbillspayable

2129应付短期票券折价discountonshort-termnotesandbillspayable

213应付票据notespayable

2131应付票据notespayable

2137应付票据-关系人notespayable-relatedparties

2138其它应付票据othernotespayable

214应付帐款accountspayable

2141应付帐款accountspayable

2147应付帐款-关系人accountspayable-relatedparties

216应付所得税incometaxespayable

2161应付所得税incometaxpayable

217应付费用accruedexpens

2171应付薪工accruedpayroll

2172应付租金accruedrentpayable

2173应付利息accruedinterestpayable

2174应付营业税accruedVATpayable

2175应付税捐-其它accruedtaxespayable-other

2178其它应付费用otheraccruedexpenspayable

218~219其它应付款otherpayables

2181应付购入远汇款forwardexchangecontractpayable

2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies

2183买卖远汇溢价premiumonforwardexchangecontract

2184应付土地房屋款payablesonlandandbuildingpurchad

2185应付设备款Payablesonequipment

2187其它应付款-关系人otherpayables-relatedparties

2191应付股利dividendpayable

2192应付红利bonuspayable

2193应付董监事酬劳compensationpayabletodirectorsandsupervisors

2198其它应付款-其它otherpayables-other

226预收款项advancereceipts

2261预收货款salesrevenuereceivedinadvance

2262预收收入revenuereceivedinadvance

2268其它预收款otheradvancereceipts

portioncurrent-liabilitiesterm-long一年或一营业周期内到期长期负债227．

2271一年或一营业周期内到期公司债corporatebondspayable-currentportion

2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion

2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccounts

payableduewithinoneyearoroneoperatingcycle

2277一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesand

accountspayablestorelatedparties-currentportion

2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion

228~229其它流动负债othercurrentliabilities

2281销项税额VATreceived（oroutputtax）

2283暂收款temporaryreceipts

2284代收款receiptsundercustody

2285估计售后服务/保固负债estimatedwarrantyliabilities

2291递延所得税负债deferredincometaxliabilities

2292递延兑换利益deferredforeignexchangegain

2293业主（股东）往来owners^currentaccount

2294同业往来currentaccountwithothers

2298其它流动负债-其它othercurrentliabilities-others

23长期负债long-termliabilities

231应付公司债corporatebondspayable

2311应付公司债corporatebondspayable

2319应付公司债溢（折）价premium（discount）oncorporatebondspayable

232长期借款long-termloanspayable

2321长期银行借款long-termloanspayable-bank

2324长期借款-业主long-termloanspayable-owners

2325长期借款-员工long-termloanspayable-employees

2327长期借款-关系人long-termloanspayable-relatedparties

2328长期借款-其它long-termloanspayable-other

233长期应付票据及款项long-termnotesandaccountspayable

2331长期应付票据long-termnotespayable

2332长期应付帐款long-termaccountspay-able

2333长期应付租赁负债long-termcapitallealiabilities

2337长期应付票据及款项-关系人Long-termnotesandaccountspayable-relatedparties

2338其它长期应付款项otherlong-termpayables

234估计应付土地增值税accruedliabilitiesforlandvalueincrementtax

2341估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able

235应计退休金负债accruedpensionliabilities

2351应计退休金负债accruedpensionliabilities

238其它长期负债otherlong-termliabilities

2388其它长期负债-其它otherlong-termliabilities-other

28其它负债otherliabilities

281递延负债deferredliabilities

2811递延收入deferredrevenue

2814递延所得税负债deferredincometaxliabilities

liabilitiesdeferredother其它递延负债2818．

286存入保证金depositsreceived

2861存入保证金guaranteedepositreceived

288杂项负债miscellaneousliabilities

2888杂项负债-其它miscellaneousliabilities-other

三、业主权益owners^equity

31资本capital

311资本（或股本）capital

3111普通股股本capital-commonstock

3112特别股股本capital-preferredstock

3113预收股本capitalcollectedinadvance

3114待分配股票股利stockdividendstobedistributed

3115资本capital

32资本公积additionalpaid-incapital

321股票溢价paid-incapitalinexcessofpar

3211普通股股票溢价paid-incapitalinexcessofpar-commonstock

3212特别股股票溢价paid-incapitalinexcessofpar-preferredstock

323资产重估增值准备capitalsurplusfromastsrevaluation

3231资产重估增值准备capitalsurplusfromastsrevaluation

324处分资产溢价公积capitalsurplusfromgainondisposalofasts

3241处分资产溢价公积capitalsurplusfromgainondisposalofasts

325合并公积capitalsurplusfrombusinesscombination

3251合并公积capitalsurplusfrombusinesscombination

326受赠公积donatedsurplus

3261受赠公积donatedsurplus

328其它资本公积otheradditionalpaid-incapital

3281权益法长期股权投资资本公积additionalpaid-incapitalfrominvesteeunderequity

method

3282资本公积-库藏股票交易additionalpaid-incapital-treasurystocktrans-actions

33保留盈余（或累积亏损）retainedearnings（accumulateddeficit）

331法定盈余公积legalrerve

3311法定盈余公积legalrerve

332特别盈余公积specialrerve

3321意外损失准备contingencyrerve

3322改良扩充准备improvementandexpansionrerve

3323偿债准备specialrerveforredemptionofliabilities

3328其它特别盈余公积otherspecialrerve

（oraccumulatedearningsretained-335unappropriated未分配盈余（或累积亏损）

deficit）

3351累积盈亏accumulatedprofitorloss

3352前期损益调整priorperiodadjustments

3353本期损益netincomeorlossforcurrentperiod

34权益调整equityadjustments

term-longofdeclinevaluemarketonlossunrealized长期股权投资未实现跌价损失341．

equityinvestments

3411长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-term

equityinvestments

342累积换算调整数cumulativetranslationadjustment

3421累积换算调整数cumulativetranslationadjustments

343未认列为退休金成本之净损失netlossnotrecognizedaspensioncost

3431未认列为退休金成本之净损失netlossnotrecognizedaspensioncosts

35库藏股treasurystock

351库藏股treasurystock

3511库藏股treasurystock

36少数股权minorityinterest

361少数股权minorityinterest

3611少数股权minorityinterest

四、损益类

4营业收入operatingrevenue

41销货收入salesrevenue

411销货收入salesrevenue

4111销货收入salesrevenue

4112分期付款销货收入installmentsalesrevenue

417销货退回salesreturn

4171销货退回salesreturn

419销货折让salesallowances

4191销货折让salesdiscountsandallowances

46劳务收入rvicerevenue

461劳务收入rvicerevenue

4611劳务收入rvicerevenue

47业务收入agencyrevenue

471业务收入agencyrevenue

4711业务收入agencyrevenue

48其它营业收入otheroperatingrevenue

488其它营业收入-其它otheroperatingrevenue

4888其它营业收入-其它otheroperatingrevenue-other

5营业成本operatingcosts

51销货成本costofgoodssold

511销货成本costofgoodssold

5111销货成本costofgoodssold

5112分期付款销货成本installmentcostofgoodssold

512进货purchas

5121进货purchas

5122进货费用purchaexpens

5123进货退出purchareturns

5124进货折让chargesonpurchadmerchandi

513进料materialspurchad

purchadmaterial进料5131．

5132进料费用chargesonpurchadmaterial

5133进料退出materialpurchareturns

5134进料折让materialpurchaallowances

514直接人工directlabor

5141直接人工directlabor

515~518制造费用manufacturingoverhead

5151间接人工indirectlabor

5152租金支出rentexpen,rent

5153文具用品officesupplies（expen）

5154旅费travellingexpen,travel

5155运费shippingexpens,freight

5156邮电费postage（expens）

5157修缮费repair（s）andmaintenance（expen）

5158包装费packingexpens

5161水电瓦斯费utilities（expen）

5162保险费insurance（expen）

5163加工费manufacturingoverhead-outsourced

5166税捐taxes

5168折旧depreciationexpen

5169各项耗竭及摊提variousamortization

5172伙食费meal（expens）

5173职工福利employeebenefits/welfare

5176训练费training（expen）

5177间接材料indirectmaterials

5188其它制造费用othermanufacturingexpens

56劳务成本制ervicecosts

561劳务成本rvicecosts

5611劳务成本rvicecosts

56劳务成本制ervicecosts

561劳务成本rvicecosts

5611劳务成本rvicecosts

57业务成本gencycosts

571业务成本agencycosts

5711业务成本agencycosts

58其它营业成本otheroperatingcosts

588其它营业成本-其它otheroperatingcosts-other

5888其它营业成本-其它otheroperatingcosts-other

6营业费用operatingexpens

61推销费用llingexpens

615~618推销费用llingexpens

6151薪资支出payrollexpen

6152租金支出rentexpen,rent

6153文具用品officesupplies（expen）

travelexpen,travelling旅费6154．

6155运费shippingexpens,freight

6156邮电费postage（expens）

6157修缮费repair（s）andmaintenance（expen）

6159广告费advertimentexpen,advertiment

6161水电瓦斯费utilities（expen）

6162保险费insurance（expen）

6164交际费entertainment（expen）

6165捐赠donation（expen）

6166税捐taxes

6167呆帐损失lossonuncollectibleaccounts

6168折旧depreciationexpen

6169各项耗竭及摊提variousamortization

6172伙食费meal（expens）

6173职工福利employeebenefits/welfare

6175佣金支出commission（expen）

6176训练费training（expen）

6188其它推销费用otherllingexpens

62管理及总务费用general&administrativeexpens

625~628管理及总务费用general&administrativeexpens

6251薪资支出payrollexpen

6252租金支出rentexpen,rent

6253文具用品officesupplies

6254旅费travellingexpen,travel

6255运费shippingexpens,freight

6256邮电费postage（expens）

6257修缮费repair（s）andmaintenance（expen）

6259广告费advertimentexpen,advertiment

6261水电瓦斯费utilities（expen）

6262保险费insurance（expen）

6264交际费entertainment（expen）

6265捐赠donation（expen）

6266税捐taxes

6267呆帐损失lossonuncollectibleaccounts

6268折旧depreciationexpen

6269各项耗竭及摊提variousamortization

6271外销损失lossonexportsales

6272伙食费meal（expens）

6273职工福利employeebenefits/welfare

6274研究发展费用rearchanddevelopmentexpen

6275佣金支出commission（expen）

6276训练费training（expen）

6278劳务费professionalrvicefees

6288其它管理及总务费用othergeneralandadministrativeexpens

expensdevelopmentandrearch研究发展费用63．

635~638研究发展费用rearchanddevelopmentexpens

6351薪资支出payrollexpen

6352租金支出rentexpen,rent

6353文具用品officesupplies

6354旅费travellingexpen,travel

6355运费shippingexpens,freight

6356邮电费postage（expens）

6357修缮费repair（s）andmaintenance（expen）

6361水电瓦斯费utilities（expen）

6362保险费insurance（expen）

6364交际费entertainment（expen）

6366税捐taxes

6368折旧depreciationexpen

6369各项耗竭及摊提variousamortization

6372伙食费meal（expens）

6373职工福利employeebenefits/welfare

6376训练费training（expen）

6378其它研究发展费用otherrearchanddevelopmentexpens

7营业外收入及费用non-operatingrevenueandexpens,otherincome（expen）

71~74营业外收入non-operatingrevenue

711利息收入interestrevenue

7111利息收入interestrevenue/income

712投资收益investmentincome

7121权益法认列之投资收益investmentincomerecognizedunderequitymethod

7122股利收入dividendsincome

7123短期投资市价回升利益gainonmarketpricerecoveryofshort-terminvestment

713兑换利益foreignexchangegain

7131兑换利益foreignexchangegain

714处分投资收益gainondisposalofinvestments

7141处分投资收益gainondisposalofinvestments

715处分资产溢价收入gainondisposalofasts

7151处分资产溢价收入gainondisposalofasts

748其它营业外收入othernon-operatingrevenue

7481捐赠收入donationincome

7482租金收入rentrevenue/income

7483佣金收入commissionrevenue/income

7484出售下脚及废料收入revenuefromsaleofscraps

7485存货盘盈gainonphysicalinventory

7486存货跌价回升利益gainfrompricerecoveryofinventory

7487坏帐转回利益gainonreversalofbaddebts

7488其它营业外收入-其它othernon-operatingrevenue-otheritems

75~78营业外费用non-operatingexpens

751利息费用interestexpen

expeninterest利息费用7511．

752投资损失investmentloss

7521权益法认列之投资损失investmentlossrecog-nizedunderequitymethod

7523短期投资未实现跌价损失unrealizedlossonreductionofshort-terminvestmentsto

market

753兑换损失foreignexchangeloss

7531兑换损失foreignexchangeloss

754处分投资损失lossondisposalofinvestments

7541处分投资损失lossondisposalofinvestments

755处分资产损失lossondisposalofasts

7551处分资产损失lossondisposalofasts

788其它营业外费用othernon-operatingexpens

7881停工损失lossonworkstoppages

7882灾害损失casualtyloss

7885存货盘损lossonphysicalinventory

7886存货跌价及呆滞损失lossformarketpricedeclineandobsoleteandslow-moving

inventories

7888其它营业外费用-其它othernon-operatingexpens-other

8所得税费用（或利益）incometaxexpen（orbenefit）

81所得税费用（或利益）incometaxexpen（orbenefit）

811所得税费用（或利益）incometaxexpen（orbenefit）

8111所得税费用（或利益）incometaxexpen（orbenefit）

9非经常营业损益nonrecurringgainorloss

91停业部门损益gain（loss）fromdiscontinuedoperations

911停业部门损益-停业前营业损益income（loss）fromoperationsofdiscontinued

gments

9111停业部门损益-停业前营业损益income（loss）fromoperationsofdiscontinued

gment

912停业部门损益-处分损益gain（loss）fromdisposalofdiscontinuedgments

9121停业部门损益-处分损益gain（loss）fromdisposalofdiscontinuedgment

92非常损益extraordinarygainorloss

921非常损益extraordinarygainorloss

9211非常损益extraordinarygainorloss

93会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples

931会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples

9311会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples

94少数股权净利minorityinterestincome

941少数股权净利minorityinterestincome

incomeinterestminority少数股权净利9411．