计算机英语中liabilities,中国会计科目中英文对照（含科目代码）

代码名称英译

1assets

11~ 12current assets

111cash and cash equivalents

1111cash on hand

1112petty cash/revolving funds

1113cash in banks

1116cash in transit

1117cash equivalents

1118other cash and cash equivalents

112short-term investment

1121short-term investments-stock

1122short-term investments-short-term notes and bills

1123short-term investments-government bonds

1124short-term investments-beneficiary certificates

1125short-term investments-corporate bonds

1128short-term investments-other

1129allowance for reduction of short-term investment to market

113notes receivable

1131notes receivable

1137notes receivable-related parties

1138other notes receivable

1139allowance for uncollec-tible accounts-notes receivable

114accounts receivable

1141accounts receivable

1142installment accounts receivable

1147accounts receivable-related parties

1149allowance for uncollec-tible accounts-accounts receivable

118other receivables

1181forward exchange contract receivable

1182forward exchange contract receivable-foreign currencies

1183discount on forward ex-change contract

1184earned revenue receivable

1185income tax refund receivable

1187other receivables-related parties

1188other receivables-other

1189allowance for uncollec-tible accounts-other receivables

121~122inventories

1211merchandise inventory

1212consigned goods

1213goods in transit

1219allowance for reduction of inventory to market

1221finished goods

1222consigned finished goods

1223by-products

1224work in process

1225work in process-outsourced

1226raw materials

1227supplies

1228materials and supplies in transit

1229allowance for reduction of inventory to market

125prepaid expenses

1251prepaid payroll

1252prepaid rents

1253prepaid insurance

1254office supplies

1255prepaid income tax

1258other prepaid expenses

126prepayments

1261prepayment for purchases

1268other prepayments

1281VAT paid ( or input tax)

1282excess VAT paid (or overpaid VAT)

1283temporary payments

1284payment on behalf of others

1285advances to employees

1286refundable deposits

1287certificate of deposit-restricted

1291deferred income tax assets

1292deferred foreign exchange losses

1293owners'(stockholders') current account

1294current account with others

13funds and long-term investments

131funds

1311redemption fund (or sinking fund)

1312fund for improvement and expansion

1313contingency fund

1314pension fund

1318other funds

132long-term investments

1321long-term equity investments

1322long-term bond investments

1323long-term real estate in-vestments

1324cash surrender value of life insurance

1328other long-term investments

1329allowance for excess of cost over market value of long-term investments

14~ 15property , plant, and equipment

141land

1411land

1418land-revaluation increments

142land improvements

1421land improvements

1428land improvements-revaluation increments

1429accumulated depreciation-land improvements

143buildings

1431buildings

1438buildings-revaluation increments

1439accumulated depreciation-buildings

144~146machinery and equipment

1441machinery

1448machinery-revaluation increments

1449accumulated depreciation-machinery

151leased assets

1511leased assets

1519accumulated depreciation-leased assets

152leasehold improvements

1521leasehold improvements

1529accumulated depreciation-leasehold improvements

156construction in progress and prepayments for equipment

1561construction in progress

1562prepayment for equipment

158miscellaneous property, plant, and equipment

1581miscellaneous property, plant, and equipment

1588miscellaneous property, plant, and equipment-revaluation increments

1589accumulated depreciation-miscellaneous property, plant, and equipment

16depletable assets

161depletable assets

1611natural resources

1618重估增值-天然资源natural resources-revaluation increments

1619累积折耗-天然资源accumulated depletion-natural resources

17intangible assets

171trademarks

1711trademarks

172patents

1721patents

173franchise

1731franchise

174copyright

1741copyright

175computer software

1751computer software cost

176goodwill

1761goodwill

177organization costs

1771organization costs

178other intangibles

1781deferred pension costs

1782leasehold improvements

1788other intangible assets-other

18other assets

181deferred assets

1811deferred bond issuance costs

1812long-term prepaid rent

1813long-term prepaid insurance

1814deferred income tax assets

1815prepaid pension cost

1818other deferred assets

1821idle assets

184long-term notes , accounts and overdue receivables

1841long-term notes receivable

1842long-term accounts receivable

1843overdue receivables

1847long-term notes, accounts and overdue receivables-related parties

1848other long-term receivables

1849allowance for uncollectible accounts-long-term notes, accounts and overdue receivables

185assets leased to others

1851assets leased to others

1858assets leased to others-incremental value from revaluation

1859accumulated depreciation-assets leased to others

186refundable deposit

1861refundable deposits

188miscellaneous assets

1881certificate of deposit-restricted

1888miscellaneous assets-other

2liabilities

21~ 22current liabilities

211short-term borrowings(debt)

2112bank loan

2114short-term borrowings-owners

2115short-term borrowings-employees

2117short-term borrowings-related parties

2118short-term borrowings-other

212short-term notes and bills payable

2122bank acceptance

2128other short-term notes and bills payable

2129discount on short-term notes and bills payable

213notes payable

2131notes payable

2137notes payable-related parties

2138other notes payable

214accounts pay able

2141accounts payable

2147accounts payable-related parties

216income taxes payable

217accrued expenses

2171accrued payroll

2172accrued rent payable

2173accrued interest payable

2174accrued VAT payable

2175accrued taxes payable-other

2178other accrued expenses payable

218~219other payables

2181forward exchange contract payable

2182forward exchange contract payable-foreign currencies

2183premium on forward exchange contract

2184payables on land and building purchased

2185Payables on equipment

2187other payables-related parties

2191dividend payable

2192bonus payable

2193compensation payable to directors and supervisors

2198other payables-other

226advance receipts

2261sales revenue received in advance

2262revenue received in advance

2268other advance receipts

227long-term liabilities-current portion

2271corporate bonds payable-current portion

2272long-term loans payable-current portion

2273long-term notes and accounts payable due within one year or one operating cycle

2277long-term notes and accounts payables to related parties-current portion

2278other long-term lia-bilities-current portion

228~229other current liabilities

2281VAT received(or output tax)

2283temporary receipts

2284receipts under custody

2285estimated warranty liabilities

2291deferred income tax liabilities

2292deferred foreign exchange gain

2293owners' current account

2294current account with others

2298other current liabilities-others

23long-term liabilities

231corporate bonds payable

2311corporate bonds payable

2319premium(discount) on corporate bonds payable

232long-term loans payable

2321long-term loans payable-bank

2324long-term loans payable-owners

2325long-term loans payable-employees

2327long-term loans payable-related parties

2328long-term loans payable-other

233long-term notes and accounts payable

2331long-term notes payable

2332long-term accounts pay-able

2333long-term capital lease liabilities

2337Long-term notes and accounts payable-related parties

2338other long-term payables

234accrued liabilities for land value increment tax

2341estimated accrued land value incremental tax pay-able

235accrued pension liabilities

2351accrued pension liabilities

238other long-term liabilities

2388other long-term liabilities-other

28other liabilities

281deferred liabilities

2811deferred revenue

2814deferred income tax liabilities

2818other deferred liabilities

286deposits received

2861guarantee deposit received

288miscellaneous liabilities

2888miscellaneous liabilities-other

3owners' equity

31capital

311capital

3111capital-common stock

3112capital-preferred stock

3113capital collected in advance

3114stock dividends to be distributed

3115capital

32additional paid-in capital

321paid-in capital in excess of par

3211paid-in capital in excess of par-common stock

3212paid-in capital in excess of par-preferred stock

323capital surplus from assets revaluation

3231capital surplus from assets revaluation

324capital surplus from gain on disposal of assets

3241capital surplus from gain on disposal of assets

325capital surplus from business combination

3251capital surplus from business combination

326donated surplus

3261donated surplus

328other additional paid-in capital

3281additional paid-in capital from investee under equity method

3282additional paid-in capital-treasury stock trans-actions

33retained earnings (accumulated deficit)

331legal reserve

3311legal reserve

332special reserve

3321contingency reserve

3322improvement and expansion reserve

3323special reserve for redemption of liabilities

3328other special reserve

335未分配盈余(或累积亏损)retained earnings-unappropriated (or accumulated deficit)

3351accumulated profit or loss

3352prior period adjustments

3353net income or loss for current period

34equity adjustments

341unrealized loss on market value decline of long-term equity investments

3411unrealized loss on market value decline of long-term equity investments

342cumulative translation adjustment

3421cumulative translation adjustments

343net loss not recognized as pension cost

3431net loss not recognized as pension costs

35treasury stock

351treasury stock

3511treasury stock

36minority interest

361minority interest

3611minority interest

4operating revenue

41sales revenue

411sales revenue

4111sales revenue

4112installment sales revenue

417sales return

4171sales return

4191sales discounts and allowances

46service revenue

461service revenue

4611service revenue

47agency revenue

471agency revenue

4711agency revenue

48other operating revenue

488other operating revenue

4888other operating revenue-other

5operating costs

51cost of goods sold

511cost of goods sold

5111cost of goods sold

5112installment cost of goods sold

512purchases

5121purchases

5122purchase expenses

5124charges on purchased merchandise

513materials purchased

5131material purchased

5132charges on purchased material

5133material purchase returns

5134material purchase allowances

5141direct labor

515~518manufacturing overhead

5151indirect labor

5152rent expense, rent

5153office supplies (expense)

5154travelling expense, travel

5155shipping expenses, freight

5156postage (expenses)

5157repair(s) and maintenance (expense )

5158packing expenses

5161utilities (expense)

5162insurance (expense)

5163manufacturing overhead-outsourced

5166taxes

5168depreciation expense

5169various amortization

5172meal (expenses)

5173employee benefits/welfare

5176training (expense)

5177indirect materials

5188other manufacturing expenses

56ervice costs

561service costs

5611service costs

57gency costs

571agency costs

5711agency costs

58other operating costs

588other operating costs-other

5888other operating costs-other

6operating expenses

61selling expenses

615~618selling expenses

6151payroll expense

6152rent expense, rent

6153office supplies (expense)

6154travelling expense, travel

6155shipping expenses, freight

6156postage (expenses)

6157repair(s) and maintenance (expense)

6159advertisement expense, advertisement

6161utilities (expense)

6162insurance (expense)

6164entertainment (expense)

6165donation (expense)

6166taxes

6167loss on uncollectible accounts

6168depreciation expense

6169various amortization

6172meal (expenses)

6173employee benefits/welfare

6175commission (expense)

6176training (expense)

6188other selling expenses

62general & administrative expenses

625~628general & administrative expenses

6251payroll expense

6252rent expense, rent

6253office supplies

6254travelling expense, travel

6255shipping expenses,freight

6256postage (expenses)

6257repair(s) and maintenance (expense)

6259advertisement expense, advertisement

6261utilities (expense)

6262insurance (expense)

6264entertainment (expense)

6265donation (expense)

6266taxes

6267loss on uncollectible accounts

6268depreciation expense a

6269various amortization

6271loss on export sales

6272meal (expenses)

6273employee benefits/welfare

6274research and development expense

6275commission (expense)

6276training (expense)

6278professional service fees

6288other general and administrative expenses

63research and development expenses

635~638research and development expenses

6351payroll expense

6352rent expense, rent

6353office supplies

6354travelling expense, travel

6355shipping expenses, freight

6356postage (expenses)

6357repair(s) and maintenance (expense)

6361utilities (expense)

6362insurance (expense)

6364entertainment (expense)

6366taxes

6368depreciation expense

6369various amortization

6372meal (expenses)

6373employee benefits/welfare

6376training (expense)

6378other research and development expenses

7non-operating revenue and expenses, other income(expense)

71~74non-operating revenue

711interest revenue

7111interest revenue/income

712investment income

7121investment income recognized under equity method

7122dividends income

7123gain on market price recovery of short-term investment

713foreign exchange gain

7131foreign exchange gain

714gain on disposal of investments

7141gain on disposal of investments

715gain on disposal of assets

7151gain on disposal of assets

748other non-operating revenue

7481donation income

7482rent revenue/income

7483commission revenue/income

7484revenue from sale of scraps

7485gain on physical inventory

7486gain from price recovery of inventory

7487gain on reversal of bad debts

7488other non-operating revenue-other items

75~ 78non-operating expenses

751interest expense

7511interest expense

752investment loss

7521investment loss recog-nized under equity method

7523unrealized loss on reduction of short-term investments to market

753foreign exchange loss

7531foreign exchange loss

754loss on disposal of investments

7541loss on disposal of investments

755loss on disposal of assets

7551loss on disposal of assets

788other non-operating expenses

7881loss on work stoppages

7882casualty loss

7885loss on physical inventory

7886loss for market price decline and obsolete and slow-moving inventories

7888other non-operating expenses-other

8income tax expense (or benefit)

81income tax expense (or benefit)

811income tax expense (or benefit)

8111income tax expense ( or benefit)

9nonrecurring gain or loss

91gain(loss) from discontinued operations

911income(loss) from operations of discontinued segments

9111income(loss) from operations of discontinued segment

912gain(loss) from disposal of discontinued segments

9121gain(loss) from disposal of discontinued segment

92extraordinary gain or loss

921extraordinary gain or loss

9211extraordinary gain or loss

93cumulative effect of changes in accounting principles

931cumulative effect of changes in accounting principles

9311cumulative effect of changes in accounting principles

94minority interest income

941minority interest income

9411minority interest income