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1、名称英译 资产 assets 流动资产 current assets 现金及约当现金 cash and cash equivalents 库存现金 cash on hand 零用金/周转金 petty cash/revolving funds 银行存款 cash in banks 在途现金 cash in transit 约当现金 cash equivalents 其它现金及约当现金 other cash and cash equivalents 短期投资 short-term investment短期投资股票 short-term investments - stock 短期投资短期票券 s
2、hort-term investments - short-term notes and bills 短期投资政府债券 short-term investments - government bonds 短期投资受益凭证 short-term investments - beneficiary certificates 短期投资公司债 short-term investments - corporate bonds 短期投资其它 short-term investments - other 备抵短期投资跌价损失 allowance for reduction of short-term inv
3、estment to market 应收票据 notes receivable 应收票据贴现 discounted notes receivable 应收票据关系人 notes receivable - related parties 其它应收票据 other notes receivable 备抵呆帐应收票据 allowance for uncollectible accounts- notes receivable 应收账款 accounts receivable 应收分期账款 installment accounts receivable 应收账款关系人 accounts receiva
4、ble - related parties 备抵呆帐应收账款 allowance for uncollectible accounts - accounts receivable 其它应收款 other receivables 应收远汇款 forward exchange contract receivable应收远汇款外币 forward exchange contract receivable - foreign currencies 买卖远汇折价 discount on forward ex-change contract名称英译 应收收益 earned revenue receivab
5、le 应收退税款 income tax refund receivable 其它应收款关系人 other receivables - related parties 其它应收款其它 other receivables - other 备抵呆帐其它应收款 allowance for uncollectible accounts - other receivables 存货 inventories 商品存货 merchandise inventory 寄销商品 consigned goods 在途商品 goods in transit 备抵存货跌价损失 allowance for reductio
6、n of inventory to market 制成品 finished goods 寄销制成品 consigned finished goods 副产品 by-products 在制品 work in process 委外加工 work in process - outsourced 原料 raw materials 物料 supplies 在途原物料 materials and supplies in transit 备抵存货跌价损失 allowance for reduction of inventory to market 预付费用 prepaid expenses 预付薪资 pre
7、paid 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其它流动资产 other current assets名称英译进项税额 VAT paid ( or input tax) 留抵税额 excess VAT paid (or overpaid VA
8、T) 暂付款 temporary payments 代付款 payment on behalf of others 员工借支 advances to employees 存出保证金 refundable deposits 受限制存款 certificate of deposit-restricted 递延所得税资产 deferred income tax assets 递延兑换损失 deferred foreign exchange losses 业主(股东)往来 owners(stockholders) current account 同业往来 current account with ot
9、hers 其它流动资产其它 other current assets - other 基金及长期投资 funds and long-term investments 基金 funds 偿债基金 redemption fund (or sinking fund) 改良及扩充基金 fund for improvement and expansion 意外损失准备基金 contingency fund 退休基金 pension fund 其它基金 other funds 长期投资 long-term investments 长期股权投资 long-term equity investments 长期
10、债券投资 long-term bond investments 长期不动产投资 long-term real estate in-vestments 人寿保险现金解约价值 cash surrender value of life insurance 其它长期投资 other long-term investments 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments 固定资产 property , plant, and equipment 土地 land 土地重估增值 land
11、- revaluation increments 土地改良物 land improvements名称英译土地改良物重估增值 land improvements - revaluation increments 累积折旧土地改良物 accumulated depreciation - land improvements房屋及建物 buildings 房屋及建物重估增值 buildings -revaluation increments 累积折旧房屋及建物 accumulated depreciation - buildings 机(器)具及设备 machinery and equipment 机
12、(器)具 machinery 机(器)具重估增值 machinery - revaluation increments 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 未完工程及预付购置设备款 construction in progr
13、ess and prepayments for equipment 未完工程 construction in progress 预付购置设备款 prepayment for equipment 杂项固定资产 miscellaneous property, plant, and equipment 杂项固定资产重估增值 miscellaneous property, plant, and equipment revaluation increments 累积折旧杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment 递耗资产 depletable assets 天然资源 natural resources 天然资源重估增值 natural resources -revaluation increments 累积折耗天然资源 accumulated depletion - natural resources 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名
