中國(guó)會(huì)計(jì)科目的中英文對(duì)照 一、資產(chǎn)類 Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 現(xiàn)金 Cash 銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 銀行本票 Cashiers cheque 銀行匯票 Bank draft 信用卡 Credit card 信用證保證金 L/C Guarantee deposits 存出投資款 Refundable deposits 短期投資 Short-term investments 股票 Short-term investments - stock 債券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 其他應(yīng)收款 Other notes receivable 壞賬準(zhǔn)備 Bad debt reserves 預(yù)付賬款 Advance money 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫(kù)存資產(chǎn) Inventories 物資采購(gòu) Supplies purchasing 原材料 Raw materials 包裝物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差異 Materials cost variance 自制半成品 Semi-Finished goods 庫(kù)存商品 Finished goods 商品進(jìn)銷差價(jià) Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷商品 Trust to and sell the goods on a commission basis 受托代銷商品 Commissioned and sell the goods on a commission basis 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves 分期收款發(fā)出商品 Collect money and send out the goods by stages 待攤費(fèi)用 Deferred and prepaid expenses 長(zhǎng)期投資 Long-term investment 長(zhǎng)期股權(quán)投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權(quán)投資 Other investment on stocks 長(zhǎng)期債權(quán)投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權(quán)投資 Other investment on bonds 長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditors rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準(zhǔn)備 Depreciation reserves 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 工程物資 Project goods and material 專用材料 Special-purpose material 專用設(shè)備 Special-purpose equipment 預(yù)付大型設(shè)備款 Prepayments for equipment 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無(wú)形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負(fù)債類 Liability 短期負(fù)債 Current liability 短期借款 Short-term borrowing 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)付賬款 Account payable 預(yù)收賬款 Deposit received 代銷商品款 Proxy sale goods revenue 應(yīng)付工資 Accrued wages 應(yīng)付福利費(fèi) Accrued welfarism 應(yīng)付股利 Dividends payable 應(yīng)交稅金 Tax payable 應(yīng)交增值稅 value added tax payable 進(jìn)項(xiàng)稅額 Withholdings on VAT 已交稅金 Paying tax 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 減免稅款 Tax deduction 銷項(xiàng)稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 轉(zhuǎn)出多。
account title/title of account: 會(huì)計(jì)科目 是賬戶的名稱。分類的具體體現(xiàn)。
caption of account 這個(gè)比較正式 較經(jīng)常出現(xiàn)于論文中。
name of account 這個(gè)也出現(xiàn)于論文中,比較正式,不過(guò)沒(méi)有上一個(gè)正式。
accounting item 會(huì)計(jì)科目,會(huì)計(jì)項(xiàng)目
還有時(shí)候表示會(huì)計(jì)科目只有一個(gè)詞 就用account
如果只是口語(yǔ) 平時(shí)的交流用 那么用subject其實(shí)也可以聽(tīng)得懂 別人也是可以理解的 不過(guò)這個(gè)一般是用于學(xué)科,表示在學(xué)校學(xué)的專業(yè)是會(huì)計(jì)專業(yè)的
看看你是要用在什么語(yǔ)境里 選擇合適的用吧
科目編碼科目名稱科目英文名稱參考對(duì)照1001庫(kù)存現(xiàn)金Cash on Hand1002銀行存款Cash in bank1015其他貨幣資金Other Monetary Capital1101交易性金融資產(chǎn)Transactional Monetary Capital1121應(yīng)收票據(jù)Notes Receivable1122應(yīng)收賬款A(yù)ccounts Receivable1123預(yù)付賬款A(yù)dvance to suppliers1131應(yīng)收股利Dividend Receivable1132應(yīng)收利息Accrued Interest Receivable1231其他應(yīng)收款Other Receivable1241壞賬準(zhǔn)備Provision for bad debts1321代理業(yè)務(wù)資產(chǎn)Capital in Vicarious Business1401材料采購(gòu)Procurement of Materials1402在途物資Materials in Transit1403原材料Raw Materials1404材料成本差異Balance of Materials1406庫(kù)存商品Commodity Stocks1407發(fā)出商品Goods in Transit1410商品進(jìn)銷差價(jià)Difference between Purchase and Sales of Commodities1411委托加工物資Materials for Consigned Processing1412包裝物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles1461存貨跌價(jià)準(zhǔn)備Reserve For Stock Depreciation1501待攤費(fèi)用Unamortized Expenditures1521持有至到期投資Held-To-Maturity Investment1522持有至到期投資減值準(zhǔn)備Reserve for Held-To-Maturity Investment Impairment1523可供出售金融資產(chǎn)Financial Assets Available for Sale1524長(zhǎng)期股權(quán)投資Long-term Equity Investment1525長(zhǎng)期股權(quán)投資減值準(zhǔn)備Reserve for Long-term Equity Investment Impairment1526投資性房地產(chǎn)Investment Real Estate1531長(zhǎng)期應(yīng)收款Long-term Accounts Receivable1541未實(shí)現(xiàn)融資收益Unrealized Financing Profits1601固定資產(chǎn)Fixed assets1602累計(jì)折舊Accumulative Depreciation1603固定資產(chǎn)減值準(zhǔn)備Provision for impairment of fixed assets1604在建工程Construction in Process1605工程物資Engineer Material1606固定資產(chǎn)清理Disposal of Fixed Assets1701無(wú)形資產(chǎn)Intangible Assets1702累計(jì)攤銷Accumulated Amortization1703無(wú)形資產(chǎn)減值準(zhǔn)備Reserve for Intangible Assets Impairment1711商譽(yù)Business Reputation1801長(zhǎng)期待攤費(fèi)用Long-term Deferred Expenses1811遞延所得稅資產(chǎn)Deferred Income Tax Assets1901待處理財(cái)產(chǎn)損溢Profit & loss of assets pending disposal2001短期借款Short-term Borrowings2101交易性金融負(fù)債Transactional Moneytary Liabilities2201應(yīng)付票據(jù)Notes Payable2202應(yīng)付賬款A(yù)ccounts Payable2205預(yù)收賬款A(yù)dvance from customers2211應(yīng)付職工薪酬P(guān)ayroll Payable2221應(yīng)交稅費(fèi)Taxes Payable2231應(yīng)付股利Dividend Payable2232應(yīng)付利息Accrued Interest Payable2241其他應(yīng)付款Other Accounts Payable2314代理業(yè)務(wù)負(fù)債Liabilities from Vicarious Business2401預(yù)提費(fèi)用Accrued expensess2411預(yù)計(jì)負(fù)債Estimated Liabilities2501遞延收益Deferred Profits2601長(zhǎng)期借款Long-term loans2602長(zhǎng)期債券Long-term Bonds2801長(zhǎng)期應(yīng)付款Long-term Payable2802未確認(rèn)融資費(fèi)用Unsettled Financing Expenses2811專項(xiàng)應(yīng)付款Special Accounts Payable2901遞延所得稅負(fù)債Deferred Income Tax Liabilities3101衍生工具Derivative Tools3201套期工具Arbitrage Tools3202被套期項(xiàng)目Arbitraged Items4001實(shí)收資本Paid-in Capital4002資本公積Capital Reserve4101盈余公積Surplus Reserve4103本年利潤(rùn)Profit & loss summary4104利潤(rùn)分配Distribution profit4201庫(kù)存股Treasury Share5001生產(chǎn)成本Production Costs5101制造費(fèi)用Manufacturing Expenditures5201勞務(wù)成本Service Costs5301研發(fā)支出Research and Development Expenditures6001主營(yíng)業(yè)務(wù)收入Sales revenue6051其他業(yè)務(wù)收入Revenues from other operationse6101公允價(jià)值變動(dòng)損益Profit and Loss from Fair Value Changes6111投資收益Income on Investment6301營(yíng)業(yè)外收入Non-operating profit6401主營(yíng)業(yè)務(wù)成本Cost of sales6402其他業(yè)務(wù)成本Cost of other operations6405營(yíng)業(yè)稅金及附加Business Tax and Surcharges6601銷售費(fèi)用Marketing Costs6602管理費(fèi)用Managing Costs6603財(cái)務(wù)費(fèi)用Financing Costs6604勘探費(fèi)用Prospecting Costs6701資產(chǎn)減值損失Assets Devaluation6711營(yíng)業(yè)外支出Non-operating expenses6801所得稅Income Tax6901以前年度損益調(diào)整Prior period profit & loss adjustment。
a/c, A/C account 帳戶、帳目 a/c, A/C account current 往來(lái)帳戶、活期存款帳戶 A&C addenda and corrigenda 補(bǔ)遺和勘誤 Acc. acceptance or accepted 承兌 Accrd.Int accrued interest 應(yīng)計(jì)利息 Acct. account 帳戶、帳目 Acct. accountant 會(huì)計(jì)師、會(huì)計(jì)員 Acct. accounting 會(huì)計(jì)、會(huì)計(jì)學(xué) Acct.No. account number 帳戶編號(hào)、帳號(hào) Acct.Tit. account title 帳戶名稱、會(huì)計(jì)科目 ACN air consignment 航空托運(yùn)單 a/c no. account number 帳戶編號(hào)、帳號(hào) Acpt. acceptance or accepted 承兌 A/CS Pay. accounts payable 應(yīng)付帳款 A/CS Rec. accounts receivable 應(yīng)收帳款 ACT advance corporation tax 預(yù)扣公司稅 ACU Asia Currency Unit 亞洲貨幣單位 A.C.V actual cash value 實(shí)際現(xiàn)金價(jià)值 a.d., a/d after date 開(kāi)票后、出票后 ADRS asset depreciation range system 固定資產(chǎn)分組折舊法 Adv. advance 預(yù)付款 ad.val.,A/V ad valorem to (according value)從價(jià) Agt. agent 代理人 Agt. agreement 協(xié)議、契約 AJE adjusting journal entries 調(diào)整分錄 Amt. amount 金額、總數(shù) Ann. annuity 年金 A/P account paid 已付賬款 A/P account payable 應(yīng)付帳款 A/P accounting period 會(huì)計(jì)期間 A/P advise and pay 付款通知 A/R account receivable 應(yīng)收帳款 A/R at the rate of 以……比例 a/r all risks (保險(xiǎn))全險(xiǎn) Arr. arrivals, arrived 到貨、到船 A/S, a/s after sight 見(jiàn)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(zhuǎn)讓、讓與 ATC average total cost 平均總成本 ATM at the money 僅付成本錢(qián) ATM Automatic Teller Machine 自動(dòng)取款機(jī)(柜員機(jī)) ATS automated trade system 自動(dòng)交易系統(tǒng) ATS automatic transfer service 自動(dòng)轉(zhuǎn)移服務(wù) Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍賣(mài) Aud. auditor 審計(jì)員、審計(jì)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(chǎn)、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(mǎi)入票據(jù)、買(mǎi)入?yún)R票 b&b bed & breakfast 住宿費(fèi)和早餐費(fèi) b.c. blind copy 密送的副本 BC buyer credit 買(mǎi)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(xiàn)票據(jù) 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(bào)關(guān)單 b.e., B/E bill of exchange 匯票 BEP breakeven point 保本點(diǎn)、盈虧臨界點(diǎn) 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(guó)際清算銀行 . A. chartered accountant; chief accountant 特許會(huì)計(jì)師、主任(主管)會(huì)計(jì)師 C. A. commercial agent 商業(yè)代理、代理商 C. A. consumers' association 消費(fèi)者協(xié)會(huì) C/A capital account 資本帳戶 C/A current account 往來(lái)帳 C/A current assets 流動(dòng)資產(chǎn) 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(chǎn)計(jì)價(jià)模式 C. A. S. cost accounting standards 成本會(huì)計(jì)標(biāo)準(zhǔn) c. b., C. B. cash book 現(xiàn)金簿 CBD cash before delivery 先付款后交貨 C. C. cashier's check 銀行本票 C. C contra credit 貸方對(duì)銷 c/d carried down 過(guò)次頁(yè)、結(jié)轉(zhuǎn)下期 笑望采納,謝謝。
資產(chǎn) assets
流動(dòng)資產(chǎn) current assets
現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents
庫(kù)存現(xiàn)金 cash on hand
零用金/周轉(zhuǎn)金 petty cash/revolving funds
銀行存款 cash in banks
在途現(xiàn)金 cash in transit
約當(dāng)現(xiàn)金 cash equivalents
其它現(xiàn)金及約當(dāng)現(xiàn)金 other cash and cash equivalents
短期投資 short-term investment
會(huì)計(jì)科目是對(duì)會(huì)計(jì)要素對(duì)象的具體內(nèi)容進(jìn)行分類核算的類目。會(huì)計(jì)對(duì)象的具體內(nèi)容各有不同,管理要求也有不同。為了全面、系統(tǒng)、分類地核算與監(jiān)督各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)的發(fā)生情況,以及由此而引起的各項(xiàng)資產(chǎn)、負(fù)債、所有者權(quán)益和各項(xiàng)損益的增減變動(dòng),就有必要按照各項(xiàng)會(huì)計(jì)對(duì)象分別設(shè)置會(huì)計(jì)科目。
為了連續(xù)、系統(tǒng)、全面地核算和監(jiān)督經(jīng)濟(jì)活動(dòng)所引起的各項(xiàng)會(huì)計(jì)要素的增減變化,就有必要對(duì)會(huì)計(jì)要素的具體內(nèi)容按照其不同的特點(diǎn)和經(jīng)濟(jì)管理要求進(jìn)行科學(xué)的分類,并事先確定分類核算的項(xiàng)目名稱,規(guī)定其核算內(nèi)容。
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