有關(guān)會計科目的中英文對照(編輯修改稿)

　

【文章內(nèi)容簡介】 溢價 premium on forward exchange contract 2184 應(yīng)付土地房屋款 payables on land and building purchased 2185 應(yīng)付設(shè)備款 Payables on equipment 2187 其它應(yīng)付款 關(guān)系人 other payables related parties 2191 應(yīng)付股利 dividend payable 2192 應(yīng)付紅利 bonus payable 2193 應(yīng)付董監(jiān)事酬勞 pensation payable to directors and supervisors 2198 其它應(yīng)付款 其它 other payables other 226 預(yù)收款項advance receipts 2261 預(yù)收貨款 sales revenue received in advance 2262 預(yù)收收入 revenue received in advance 2268 其它預(yù)收款 other advance receipts 227 一年或一營業(yè)周期內(nèi)到期長期負(fù)債 longterm liabilities current portion 2271 一年或一營業(yè)周期內(nèi)到期公司債 corporate bonds payable current portion 2272 一年或一營業(yè)周期內(nèi)到期長期借款 longterm loans payable current portion 2273 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項 longterm notes and accounts payable due within one year or one operating cycle 2277 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項關(guān)系人 longterm notes and accounts payables to related parties current portion 2278 其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債 other longterm lia bilities current portion 228~229 其它流動負(fù)債 other current liabilities 2281 銷項稅額 VAT received(or output tax) 2283 暫收款 temporary receipts 2284 代收款 receipts under custody 2285 估計售后服務(wù)/保固負(fù)債 estimated warranty liabilities 2291 遞延所得稅負(fù)債 deferred ine tax liabilities 2292 遞延兌換利益 deferred foreign exchange gain 2293 業(yè)主(股東)往來 owners39。 current account 2294 同業(yè)往來 current account with others 2298 其它流動負(fù)債其它 other current liabilities others 23 長期負(fù)債 longterm liabilities 231 應(yīng)付公司債 corporate bonds payable 2311 應(yīng)付公司債 corporate bonds payable 2319 應(yīng)付公司債溢(折)價 premium(discount) on corporate bonds payable 232 長期借款 longterm loans payable 2321 長期銀行借款 longterm loans payable bank 2324 長期借款 業(yè)主 longterm loans payable owners 2325 長期借款 員工 longterm loans payable employees 2327 長期借款 關(guān)系人 longterm loans payable related parties 2328 長期借款 其它 longterm loans payable other 233 長期應(yīng)付票據(jù)及款項 longterm notes and accounts payable 2331 長期應(yīng)付票據(jù) longterm notes payable 2332 長期應(yīng)付帳款 longterm accounts payable 2333 長期應(yīng)付租賃負(fù)債 longterm capital lease liabilities 2337 長期應(yīng)付票據(jù)及款項 關(guān)系人 Longterm notes and accounts payable related parties 2338 其它長期應(yīng)付款項 other longterm payables 234 估計應(yīng)付土地增值稅 accrued liabilities for land value increment tax 2341 估計應(yīng)付土地增值稅 estimated accrued land value incremental tax payable 235 應(yīng)計退休金負(fù)債 accrued pension liabilities 2351 應(yīng)計退休金負(fù)債 accrued pension liabilities 238 其它長期負(fù)債 other longterm liabilities 2388 其它長期負(fù)債其它 other longterm liabilities other 28 其它負(fù)債 other liabilities 281 遞延負(fù)債 deferred liabilities 2811 遞延收入 deferred revenue 2814 遞延所得稅負(fù)債 deferred ine tax liabilities 2818 其它遞延負(fù)債 other deferred liabilities 286 存入保證金 deposits received 2861 存入保證金 guarantee deposit received 288 雜項負(fù)債 miscellaneous liabilities 2888 雜項負(fù)債 其它 miscellaneous liabilities other 3 業(yè)主權(quán)益 owners39。 equity 31 資本 capital 311 資本（或股本） capital 3111 普通股股本 capital mon stock 3112 特別股股本 capital preferred stock 3113 預(yù)收股本 capital collected in advance 3114 待分配股票股利 stock dividends to be distributed 3115 資本 capital 32 資本公積 additional paidin capital 321 股票溢價 paidin capital in excess of par 3211 普通股股票溢價 paidin capital in excess of par mon stock 3212 特別股股票溢價 paidin capital in excess of par preferred stock 323 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation 3231 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation 324 處分資產(chǎn)溢價公積 capital surplus from gain on disposal of assets 3241 處分資產(chǎn)溢價公積 capital surplus from gain on disposal of assets 325 合并公積 capital surplus from business bination 3251 合并公積 capital surplus from business bination 326 受贈公積 donated surplus 3261 受贈公積 donated surplus 328 其它資本公積 other additional paidin capital 3281 權(quán)益法長期股權(quán)投資資本公積 additional paidin capital from investee under equity method 3282 資本公積 庫藏股票交易 additional paidin capital treasury stock transactions 33 保留盈余(或累積虧損) retained earnings (accumulated deficit) 331 法定盈余公積 legal reserve 3311 法定盈余公積 legal reserve 332 特別盈余公積 special reserve 3321 意外損失準(zhǔn)備 contingency reserve 3322 改良擴充準(zhǔn)備 improvement and expansion reserve 3323 償債準(zhǔn)備 special reserve for rede