無形資產英語對應

❶ 中英文會計科目對照表,

代碼 名稱 英譯

1 資產 assets

11~ 12 流動資產 current assets

111 現金及約當現金 cash and cash equivalents

1111 庫存現金 [1] cash on hand

1112 零用金/周轉金 petty cash/revolving funds

1113 銀行存款 cash in banks

1116 在途現金 cash in transit

1117 約當現金 cash equivalents

1118 其它現金及約當現金 other cash and cash equivalents

112 短期投資 short-term investment

1121 短期投資-股票 short-term investments-stock

1122 短期投資-短期票券 short-term investments-short-term notes and bills

1123 短期投資-政府債券 short-term investments-government bonds

1124 短期投資-受益憑證 short-term investments-beneficiary certificates

1125 短期投資-公司債 short-term investments-corporate bonds

1128 短期投資-其它 short-term investments-other

1129 備抵短期投資跌價損失 allowance for rection of short-term investment to

market

113 應收票據 notes receivable

1131 應收票據 notes receivable

1132 應收票據貼現 discounted notes receivable

1137 應收票據-關系人 notes receivable-related parties

1138 其它應收票據 other notes receivable

1139 備抵呆帳-應收票據 allowance for uncollec-tible accounts-notes receivable

114 應收帳款 accounts receivable

1141 應收帳款 accounts receivable

1142 應收分期帳款 installment accounts receivable

1147 應收帳款-關系人 accounts receivable-related parties

1149 備抵呆帳-應收帳款 allowance for uncollec-tible accounts-accounts receivable

118 其它應收款 other Receivables

1181 應收出售遠匯款 forward exchange contract receivable

1182 應收遠匯款-外幣 forward exchange contract receivable-foreign currencies

1183 買賣遠匯折價 discount on forward ex-change contract

1184 應收收益 earned revenue receivable

1185 應收退稅款 income tax refund receivable

1187 其它應收款-關系人 other receivables-related parties

1188 其它應收款-其它 other receivables-other

1189 備抵呆帳-其它應收款 allowance for uncollec-tible accounts-other receivables

121~122 存貨 inventories

1211 商品存貨 merchandise inventory

1212 寄銷商品 consigned goods

1213 在途商品 goods in transit

1219 備抵存貨跌價損失 allowance for rection of inventory to market

1221 製成品 finished goods

1222 寄銷製成品 consigned finished goods

1223 副產品 by-procts

1224 在製品 work in process

1225 委外加工 work in process-Outsourced

1226 原料 raw materials

1227 物料 supplies

1228 在途原物料 materials and supplies in transit

1229 備抵存貨跌價損失 allowance for rection of inventory to market

125 預付費用 prepaid expenses

1251 預付薪資 prepaid payroll

1252 預付租金 prepaid rents

1253 預付保險費 prepaid insurance

1254 用品盤存 office supplies

1255 預付所得稅 prepaid income tax

1258 其它預付費用 other prepaid expenses

126 預付款項 prepayments

1261 預付貨款 prepayment for purchases

1268 其它預付款項 other prepayments

128~129 其它流動資產 other current assets

1281 進項稅額 VAT paid ( or input tax)

1282 留抵稅額 excess VAT paid (or overpaid VAT)

1283 暫付款 temporary payments

1284 代付款 payment on behalf of others

1285 員工借支 advances to employees

1286 存出保證金 refundable deposits

1287 受限制存款 certificate of deposit-restricted

1291 遞延所得稅資產 deferred income tax assets

1292 遞延兌換損失 deferred Foreign Exchange losses

1293 業主往來(股東往來) owners'(stockholders') current account

1294 同業往來 current account with others

1298 其它流動資產-其它 other current assets-other

13 基金及長期投資 funds and long-term investments

131 基金 funds

1311 償債基金 redemption fund (or sinking fund)

1312 改良及擴充基金 fund for improvement and expansion

1313 意外損失准備基金 contingency fund

1314 退休基金 pension fund

1318 其它基金 other funds

132 長期投資 long-term investments

1321 長期股權投資 long-term equity investments

1322 長期債券投資 long-term bond investments

1323 長期不動產投資 long-term real estate in-vestments

1324 人壽保險現金解約價值 cash Surrender value of life insurance

1328 其它長期投資 other long-term investments

1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments

14~ 15 固定資產 property , plant, and equipment

141 土地 land

1411 土地 land

1418 土地-重估增值 land-revaluation increments

142 土地改良物 land improvements

1421 土地改良物 land improvements

1428 土地改良物-重估增值 land improvements-revaluation increments

1429 累積折舊-土地改良物 accumulated depreciation-land improvements

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-revaluation increments

1439 累積折舊-房屋及建物 accumulated depreciation-buildings

144~146 機(器)具及設備 machinery and equipment

1441 機(器)具 machinery

1448 機(器)具-重估增值 machinery-revaluation increments

1449 累積折舊-機(器)具 accumulated depreciation-machinery

151 租賃資產 leased assets

1511 租賃資產 leased assets

1519 累積折舊-租賃資產 accumulated depreciation-leased assets

152 租賃權益改良 leasehold improvements

1521 租賃權益改良 leasehold improvements

1529 累積折舊-租賃權益改良 accumulated depreciation-leasehold improvements

156 未完工程及預付購置設備款 construction in progress and prepayments for

equipment

1561 未完工程 construction in progress

1562 預付購置設備款 prepayment for equipment

158 雜項固定資產 miscellaneous property, plant, and equipment

1581 雜項固定資產 miscellaneous property, plant, and equipment

1588 雜項固定資產-重估增值 miscellaneous property, plant, and equipment-

revaluation increments

1589 累積折舊-雜項固定資產 accumulated depreciation-miscellaneous property, plant,

and equipment

16 遞耗資產 depletable assets

161 遞耗資產 depletable assets

1611 天然資源 natural resources

1618 重估增值-天然資源 natural resources-revaluation increments

1619 累積折耗-天然資源 accumulated depletion-natural resources

17 無形資產 intangible assets

171 商標權 trademarks

1711 商標權 trademarks

172 專利權 patents

1721 專利權 patents

173 特許權 franchise

1731 特許權 franchise

174 著作權 right

1741 著作權 right

175 計算機軟體 Computer Software

1751 計算機軟體 computer software cost

176 商譽 goodwill

1761 商譽 goodwill

177 開辦費 organization costs

1771 開辦費 organization costs

178 其它無形資產 other intangibles

1781 遞延退休金成本 deferred pension costs

1782 租賃權益改良 leasehold improvements

1788 其它無形資產-其它 other intangible assets-other

18 其它資產 other assets

181 遞延資產 deferred assets

1811 債券發行成本 deferred bond issuance costs

1812 長期預付租金 long-term prepaid rent

1813 長期預付保險費 long-term prepaid insurance

1814 遞延所得稅資產 deferred income tax assets

1815 預付退休金 prepaid pension cost

1818 其它遞延資產 other deferred assets

182 閑置資產 idle assets

1821 閑置資產 idle assets

184 長期應收票據及款項與催收帳款 long-term notes , accounts and overe

receivables

1841 長期應收票據 long-term notes receivable

1842 長期應收帳款 long-term accounts receivable

1843 催收帳款 overe receivables

1847 長期應收票據及款項與催收帳款-關系人 long-term notes, accounts and overe

receivables-related parties

1848 其它長期應收款項 other long-term receivables

1849 備抵呆帳-長期應收票據及款項與催收帳款 allowance for uncollectible accounts-

long-term notes, accounts and overe receivables

185 出租資產 assets leased to others

1851 出租資產 assets leased to others

1858 出租資產-重估增值 assets leased to others-incremental value from revaluation

1859 累積折舊-出租資產 accumulated depreciation-assets leased to others

186 存出保證金 refundable deposit

1861 存出保證金 refundable deposits

188 雜項資產 miscellaneous assets

(1)無形資產英語對應擴展閱讀

會計職稱考試

同義詞會計考試一般指會計職稱考試

會計職稱考試的全稱是會計專業技術資格考試，ACCT分類之一。會計職稱考試是由財政部、人事

部共同組織的全國統一考試，共分初級會計、中級會計師和高級會計師職稱三個級別。

考試實行全國統一考試制度，每年考試一次，由全國統一組織、統一大綱、統一試題，統一評分標准。

會計專業初級、中級資格考試合格者，即由各省、自治區、直轄市、新疆生產建設兵團人事（職改）部門頒發人事部統一印製，人事部、財政部印的會計專業技術資格證書。證書全國范圍有效。

❷ 會計科目英文縮寫

a/c, A/C account 帳戶、帳目
a/c, A/C account current 往來帳戶、活期存款帳戶
A&C addenda and corrigenda 補遺和勘誤
Acc. acceptance or accepted 承兌
Accrd.Int accrued interest 應計利息
Acct. account 帳戶、帳目
Acct. accountant 會計師、會計員
Acct. accounting 會計、會計學
Acct.No. account number 帳戶編號、帳號
Acct.Tit. account title 帳戶名稱、會計科目
ACN air consignment 航空托運單
a/c no. account number 帳戶編號、帳號
Acpt. acceptance or accepted 承兌
A/CS Pay. accounts payable 應付帳款
A/CS Rec. accounts receivable 應收帳款
ACT advance corporation tax 預扣公司稅
ACU Asia Currency Unit 亞洲貨幣單位
A.C.V actual cash value 實際現金價值
a.d., a/d after date 開票後、出票後
ADRS asset depreciation range system 固定資產分組折舊法
Adv. advance 預付款
ad.val.,A/V ad valorem to (according value)從價
Agt. agent 代理人
Agt. agreement 協議、契約
AJE adjusting journal entries 調整分錄
Amt. amount 金額、總數
Ann. annuity 年金
A/P account paid 已付賬款
A/P account payable 應付帳款
A/P accounting period 會計期間
A/P advise and pay 付款通知
A/R account receivable 應收帳款
A/R at the rate of 以……比例
a/r all risks （保險)全險
Arr. arrivals, arrived 到貨、到船
A/S, a/s after sight 見票即付
A/S，acc/s account sales 承銷帳、承銷清單，售貨清單
ass. assessment 估征、征稅
assimt. assignment 轉讓、讓與
ATC average total cost 平均總成本
ATM at the money 僅付成本錢
ATM Automatic Teller Machine 自動取款機（櫃員機)
ATS automated trade system 自動交易系統
ATS automatic transfer service 自動轉移服務
Attn. attention 注意
Atty. attorney 代理人
auct. auction 拍賣
Aud. auditor 審計員、審計師
Av. average 平均值
a.w. all wool 純羊毛
BA bank acceptance 銀行承兌匯票
bal. balance 余額、差額
banky. bankruptcy 破產、倒閉
Bat battery 電池
b.b. bearer bond 不記名債券
B.B., B/B bill book 出納簿
B/B bill bought 買入票據、買入匯票
b&b bed & breakfast 住宿費和早餐費
b.c. blind 密送的副本
BC buyer credit 買方信貸
B/C bills for collection 托收匯票
B.C. bank clearing 銀行清算
Bd. bond 債券
B/D bills discounted 已貼現票據
B/D bank draft 銀行匯票
b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天
B/E bill of entry 報關單
b.e., B/E bill of exchange 匯票
BEP breakeven point 保本點、盈虧臨界點
b/f brought forward 承前
BF bonded factory 保稅工廠
Bfcy. Beneficiary 受益人
B/G, b/g bonded goods 保稅貨物
BHC Bank Holding Company 銀行控股公司
BIS Bank of International Settlements 國際清算銀行
. A. chartered accountant; chief accountant 特許會計師、主任（主管)會計師
C. A. commercial agent 商業代理、代理商
C. A. consumers' association 消費者協會
C/A capital account 資本帳戶
C/A current account 往來帳
C/A current assets 流動資產
C. A. D cash against documnet 交單付款
can. cancelled 注銷
cap. capital 資本
CAPM capital asset pricing model 固定資產計價模式
C. A. S. cost accounting standards 成本會計標准
c. b., C. B. cash book 現金簿
CBD cash before delivery 先付款後交貨
C. C. cashier's check 銀行本票
C. C contra credit 貸方對銷
c/d carried down 過次頁、結轉下期

❸ 如何用英文解釋無形資產

intangible asset

Something of value that cannot be physically touched, such as a brand, franchise, trademark, or patent. opposite of tangible asset.

Related Terms

asset, goodwill, intellectual property

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參考資料：http://www.investorwords.com/2525/intangible_asset.html

❹ 無形資產用英語怎麼說 是immaterial assets 還是Intangible asset

Intangible asset 這個是標准說法

❺ 中英文銀行會計報表名稱對照

短期投資 Current Investment
一年內到期委託貸款 Entrusted loan receivable e within one year
減：一年內到期委託貸款減值准備 Less: Impairment for Entrusted loan receivable e within one year
減：短期投資跌價准備 Less: Impairment for current investment
短期投資凈額 Net bal of current investment
應收票據 Notes receivable
應收股利 Dividend receivable
應收利息 Interest receivable
應收賬款 Account receivable
減：應收賬款壞賬准備 Less: Bad debt provision for Account receivable
應收賬款凈額 Net bal of Account receivable
其他應收款 Other receivable
減：其他應收款壞賬准備 Less: Bad debt provision for Other receivable
其他應收款凈額 Net bal of Other receivable
預付賬款 Prepayment
應收補貼款 Subsidy receivable
存貨 Inventory
減：存貨跌價准備 Less: Provision for Inventory
存貨凈額 Net bal of Inventory
已完工尚未結算款 Amount e from customer for contract work
待攤費用 Deferred Expense
一年內到期的長期債權投資 Long-term debt investment e within one year
一年內到期的應收融資租賃款 Finance lease receivables e within one year
其他流動資產 Other current assets
流動資產合計 Total current assets
長期投資 Long-term investment
長期股權投資 Long-term equity investment
委託貸款 Entrusted loan receivable
長期債權投資 Long-term debt investment
長期投資合計 Total for long-term investment
減：長期股權投資減值准備 Less: Impairment for long-term equity investment
減：長期債權投資減值准備 Less: Impairment for long-term debt investment
減：委託貸款減值准備 Less: Provision for entrusted loan receivable
長期投資凈額 Net bal of long-term investment
其中：合並價差 Include: Goodwill (Negative goodwill)
固定資產 Fixed assets
固定資產原值 Cost
減：累計折舊 Less: Accumulated Depreciation
固定資產凈值 Net bal
減：固定資產減值准備 Less: Impairment for fixed assets
固定資產凈額 NBV of fixed assets
工程物資 Material holds for construction of fixed assets
在建工程 Construction in progress
減：在建工程減值准備 Less: Impairment for construction in progress
在建工程凈額 Net bal of construction in progress
固定資產清理 Fixed assets to be disposed of
固定資產合計 Total fixed assets
無形資產及其他資產 Other assets & Intangible assets
無形資產 Intangible assets
減：無形資產減值准備 Less: Impairment for intangible assets
無形資產凈額 Net bal of intangible assets
長期待攤費用 Long-term deferred expense
融資租賃——未擔保余值 Finance lease – Unguaranteed resial values
融資租賃——應收融資租賃款 Finance lease – Receivables
其他長期資產 Other non-current assets
無形及其他長期資產合計 Total other assets & intangible assets
遞延稅項 Deferred Tax
遞延稅款借項 Deferred Tax assets
資產總計 Total assets
負債及所有者（或股東）權益 Liability & Equity
流動負債 Current liability
短期借款 Short-term loans
應付票據 Notes payable
應付賬款 Accounts payable
已結算尚未完工款
預收賬款 Advance from customers
應付工資 Payroll payable
應付福利費 Welfare payable
應付股利 Dividend payable
應交稅金 Taxes payable
其他應交款 Other fees payable
其他應付款 Other payable
預提費用 Accrued Expense
預計負債 Provision
遞延收益 Deferred Revenue
一年內到期的長期負債 Long-term liability e within one year
其他流動負債 Other current liability
流動負債合計 Total current liability
長期負債 Long-term liability
長期借款 Long-term loans
應付債券 Bonds payable
長期應付款 Long-term payable
專項應付款 Grants & Subsidies received
其他長期負債 Other long-term liability
長期負債合計 Total long-term liability
遞延稅項 Deferred Tax
遞延稅款貸項 Deferred Tax liabilities
負債合計 Total liability
少數股東權益 Minority interests
所有者權益（或股東權益） Owners』 Equity
實收資本（或股本） Paid in capital
減；已歸還投資 Less: Capital redemption
實收資本（或股本）凈額 Net bal of Paid in capital
資本公積 Capital Reserves
盈餘公積 Surplus Reserves
其中：法定公益金 Include: Statutory reserves
未確認投資損失 Unrealised investment losses
未分配利潤 Retained profits after appropriation
其中：本年利潤 Include: Profits for the year
外幣報表折算差額 Translation reserve
所有者（或股東）權益合計 Total Equity
負債及所有者（或股東）權益合計 Total Liability & Equity

❻ 會計中，無形資產的英文縮寫

會計上：無形資產 的英文名是：Intangible assets，縮寫為I.A.

固定資產 Fixed Assets，正式的縮寫是F.A.

一般為了簡化，回都不寫「.」了，答直接都寫成了FA

寫「.」是表示這是縮寫的意思，這是出於書寫方便美觀的原因。

❼ 求關於無形資產的英文文獻（中英文對照）

風格大方

❽ 無形資產 英語怎麼說

無形資產: intangible assets

intangible capital 是無形資本

❾ 無形資產的英文縮寫是IA 還是 I.A

Intangible asset 這個是標准說法,縮寫成IA或I.A都可以，但建議你不要寫縮寫，正式報告或學術性文章里要寫全稱。

❿ 會計科目中英文對照表

現金 Cash in hand
銀行存款 Cash in bank
其他貨幣資金-外埠存款Other monetary assets - cash in other cities
其他貨幣資金-銀行本票 Other monetary assets - cashier『s check
其他貨幣資金-銀行匯票 Other monetary assets - bank draft
其他貨幣資金-信用卡 Other monetary assets - credit cards
其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit
其他貨幣資金-存出投資款 Other monetary assets - cash for investment
短期投資-股票投資 Investments - Short term - stocks
短期投資-債券投資 Investments - Short term - bonds
短期投資-基金投資 Investments - Short term - funds
短期投資-其他投資 Investments - Short term - others
短期投資跌價准備 Provision for short-term investment
長期股權投資-股票投資 Long term equity investment - stocks
長期股權投資-其他股權投資 Long term equity investment - others
長期債券投資-債券投資 Long term securities investemnt - bonds
長期債券投資-其他債權投資 Long term securities investment - others
長期投資減值准備 Provision for long-term investment
應收票據 Notes receivable
應收股利 Dividends receivable
應收利息 Interest receivable
應收帳款 Trade debtors
壞帳准備- 應收帳款 Provision for doubtful debts - trade debtors
預付帳款 Prepayment
應收補貼款 Allowance receivable
其他應收款 Other debtors
壞帳准備- 其他應收款 Provision for doubtful debts - other debtors
其他流動資產 Other current assets
物資采購 Purchase
原材料 Raw materials
包裝物 Packing materials
低值易耗品 Low value consumbles
材料成本差異 Material cost difference
自製半成品 Self-manufactured goods
庫存商品 Finished goods
商品進銷差價 Difference between purchase & sales of commodities
委託加工物資 Consigned processiong material
委託代銷商品 Consignment-out
受託代銷商品 Consignment-in
分期收款發出商品 Goods on instalment sales
存貨跌價准備 Provision for obsolete stocks
待攤費用 Prepaid expenses
待處理流動資產損益 Unsettled G/L on current assets
待處理固定資產損益 Unsettled G/L on fixed assets
委託貸款-本金 Consignment loan - principle
委託貸款-利息 Consignment loan - interest
委託貸款-減值准備 Consignment loan - provision
固定資產-房屋建築物 Fixed assets - Buildings
固定資產-機器設備 Fixed assets - Plant and machinery
固定資產-電子設備、器具及傢具 Fixed assets - Electronic Equipment, furniture and fixtures
固定資產-運輸設備 Fixed assets - Automobiles
累計折舊 Accumulated depreciation
固定資產減值准備 Impairment of fixed assets
工程物資-專用材料 Project material - specific materials
工程物資-專用設備 Project material - specific equipment
工程物資-預付大型設備款 Project material - prepaid for equipment
工程物資-為生產准備的工具及器具 Project material - tools and facilities for proction
在建工程 Construction in progress
在建工程減值准備 Impairment of construction in progress
固定資產清理 Disposal of fixed assets
無形資產-專利權 Intangible assets - patent
無形資產-非專利技術 Intangible assets - instrial property and know-how
無形資產-商標權 Intangible assets - trademark rights
無形資產-土地使用權 Intangible assets - land use rights
無形資產-商譽 Intangible assets - goodwill
無形資產減值准備 Impairment of intangible assets
長期待攤費用 Deferred assets
未確認融資費用 Unrecognized finance fees
其他長期資產 Other long term assets
遞延稅款借項 Deferred assets debits
應付票據 Notes payable
應付帳款 Trade creditors
預收帳款 Adanvances from customers
代銷商品款 Consignment-in payables
其他應交款 Other payable to government
其他應付款 Other creditors
應付股利 Proposed dividends
待轉資產價值 Donated assets
預計負債 Accrued liabilities
應付短期債券 Short-term debentures payable
其他流動負債 Other current liabilities
預提費用 Accrued expenses
應付工資 Payroll payable
應付福利費 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-擔保借款 Bank loans - Short term - guaranteed
一年內到期長期借款 Long term loans e within one year
一年內到期長期應付款 Long term payable e within one year
長期借款 Bank loans - Long term
應付債券-債券面值 Bond payable - Par value
應付債券-債券溢價 Bond payable - Excess
應付債券-債券折價 Bond payable - Discount
應付債券-應計利息 Bond payable - Accrued interest
長期應付款 Long term payable
專項應付款 Specific payable
其他長期負債 Other long term liabilities
應交稅金-所得稅 Tax payable - income tax
應交稅金-增值稅 Tax payable - VAT
應交稅金-營業稅 Tax payable - business tax
應交稅金-消費稅 Tax payable - consumable tax
應交稅金-其他 Tax payable - others
遞延稅款貸項 Deferred taxation credit
股本 Share capital
已歸還投資 Investment returned
利潤分配-其他轉入 Profit appropriation - other transfer in
利潤分配-提取法定盈餘公積 Profit appropriation - statutory surplus reserve
利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利潤分配-提取儲備基金 Profit appropriation - reserve fund
利潤分配-提取企業發展基金 Profit appropriation - enterprise development fund
利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund
利潤分配-利潤歸還投資 Profit appropriation - return investment by profit
利潤分配-應付優先股股利 Profit appropriation - preference shares dividends
利潤分配-提取任意盈餘公積 Profit appropriation - other surplus reserve
利潤分配-應付普通股股利 Profit appropriation - ordinary shares dividends
利潤分配-轉作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利潤 Retained earnings, beginning of the year
資本公積-股本溢價 Capital surplus - share premium
資本公積-接受捐贈非現金資產准備 Capital surplus - donation reserve
資本公積-接受現金捐贈 Capital surplus - cash donation
資本公積-股權投資准備 Capital surplus - investment reserve
資本公積-撥款轉入 Capital surplus - subsidiary
資本公積-外幣資本折算差額 Capital surplus - foreign currency translation
資本公積-其他 Capital surplus - others
盈餘公積-法定盈餘公積金 Surplus reserve - statutory surplus reserve
盈餘公積-任意盈餘公積金 Surplus reserve - other surplus reserve
盈餘公積-法定公益金 Surplus reserve - statutory welfare reserve
盈餘公積-儲備基金 Surplus reserve - reserve fund
盈餘公積-企業發展基金 Surplus reserve - enterprise development fund
盈餘公積-利潤歸還投資 Surplus reserve - reture investment by investment
主營業務收入 Sales
主營業務成本 Cost of sales
主營業務稅金及附加 Sales tax
營業費用 Operating expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
投資收益 Investment income
其他業務收入 Other operating income
營業外收入 Non-operating income
補貼收入 Subsidy income
其他業務支出 Other operating expenses
營業外支出 Non-operating expenses
所得稅 Income tax