損益類英文對照(主要的英文說法(國際通用))
1.主要會計科目的英文說法(國際通用)
資產(chǎn) assets
流動資產(chǎn) current assets
現(xiàn)金及約當現(xiàn)金 cash and cash equivalents
庫存現(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
約當現(xiàn)金 cash equivalents
其它現(xiàn)金及約當現(xiàn)金 other cash and cash equivalents
短期投資 short-term investment
會計科目是對會計要素對象的具體內(nèi)容進行分類核算的類目。會計對象的具體內(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)督各項經(jīng)濟業(yè)務(wù)的發(fā)生情況，以及由此而引起的各項資產(chǎn)、負債、所有者權(quán)益和各項損益的增減變動，就有必要按照各項會計對象分別設(shè)置會計科目。
為了連續(xù)、系統(tǒng)、全面地核算和監(jiān)督經(jīng)濟活動所引起的各項會計要素的增減變化，就有必要對會計要素的具體內(nèi)容按照其不同的特點和經(jīng)濟管理要求進行科學的分類，并事先確定分類核算的項目名稱，規(guī)定其核算內(nèi)容。
2.哪位有最新的中英文會計科目對照表
新會計準則中英文會計科目對照表中英文會計科目對照表如下：會計科目中英對照表會計科目accountingsubject順序號serialnumber編號codenumber會計科目名稱accountingsubject會計科目適用范圍一、資產(chǎn)類11001庫存現(xiàn)金cashonhand21002銀行存款bankdeposit51015其他貨幣資金交易性金融資產(chǎn)應(yīng)收票據(jù)notesreceivable121122應(yīng)收賬款預(yù)付賬款accountprepaid141131應(yīng)收股利應(yīng)收利息其他應(yīng)收款accountsreceivable-others221241壞賬準備haddebtsreserve281401材料采購在途物資原材料rawmaterials321406庫存商品commoditystocks331407發(fā)出商品goodsintransit361412包裝物及低值易耗品存貨跌價準備待攤費用持有至到期投資持有至到期投資減值準備可供出售金融資產(chǎn)長期股權(quán)投資long-長期股權(quán)投資減值準備long-投資性房地產(chǎn)長期應(yīng)收款long-未實現(xiàn)融資收益固定資產(chǎn)permanentassets551602累計折舊固定資產(chǎn)減值準備在建工程工程物資固定資產(chǎn)清理融資租賃資產(chǎn)租賃專用未擔保余值租賃專用生產(chǎn)性生物資產(chǎn)農(nóng)業(yè)專用生產(chǎn)性生物資產(chǎn)累計折舊農(nóng)業(yè)專用公益性生物資產(chǎn)農(nóng)業(yè)專用non-油氣資產(chǎn)石油天然氣開采專用累計折耗石油天然氣開采專用無形資產(chǎn)累計攤銷無形資產(chǎn)減值準備商譽長期待攤費用long-遞延所得稅資產(chǎn)待處理財產(chǎn)損溢二、負債類debtgroup742001短期借款short-termloan812101交易性金融負債應(yīng)付票據(jù)notespayable842202應(yīng)付賬款accountpayable852205預(yù)收賬款應(yīng)付職工薪酬應(yīng)交稅費taxpayable882231應(yīng)付股利dividendpayable892232應(yīng)付利息interestpayable902241其他應(yīng)付款預(yù)提費用預(yù)計負債遞延收益deferredincome1002601長期借款長期債券long-termbond1062801長期應(yīng)付款long-未確認融資費用專項應(yīng)付款遞延所得稅負債三、共同類1123101衍生工具derivativetool1133201套期工具arbitragetool1143202被套期項目arbitrageproject四、所有者權(quán)益類1154001實收資本paid-upcapital1164002資本公積盈余公積earnedsurplus1194103本年利潤利潤分配庫存股treasurystock五、成本類1225001生產(chǎn)成本productioncost1235101制造費用勞務(wù)成本servicecost1255301研發(fā)支出工程施工建造承包商專用工程結(jié)算建造承包商專用機械作業(yè)建造承包商專用六、損益類1296001主營業(yè)務(wù)收入利息收入金融共用其他業(yè)務(wù)收入?yún)R兌損益金融專用公允價值變動損益投資收益營業(yè)外收入主營業(yè)務(wù)成本其他業(yè)務(wù)支出。
3.急求!會計科目中英文對照表誰有?
現(xiàn)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 短期投資跌價準備 Provision for short-term investment 長期股權(quán)投資-股票投資 Long term equity investment - stocks 長期股權(quán)投資-其他股權(quán)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(quán)投資 Long term securities investment - others 長期投資減值準備 Provision for long-term investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividends receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Trade debtors 壞帳準備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors 預(yù)付帳款 Prepayment 應(yīng)收補貼款 Allowance receivable 其他應(yīng)收款 Other debtors 壞帳準備- 其他應(yīng)收款 Provision for doubtful debts - other debtors 其他流動資產(chǎn) 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 自制半成品 Self-manufactured goods 庫存商品 Finished goods 商品進銷差價 Difference between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷商品 Consignment-out 受托代銷商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價準備 Provision for obsolete stocks 待攤費用 Prepaid expenses 待處理流動資產(chǎn)損益 Unsettled G/L on current assets 待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets 委托貸款-本金 Consignment loan - principle 委托貸款-利息 Consignment loan - interest 委托貸款-減值準備 Consignment loan - provision 固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings 固定資產(chǎn)-機器設(shè)備 Fixed assets - Plant and machinery 固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定資產(chǎn)-運輸設(shè)備 Fixed assets - Automobiles 累計折舊 Accumulated depreciation 固定資產(chǎn)減值準備 Impairment of fixed assets 工程物資-專用材料 Project material - specific materials 工程物資-專用設(shè)備 Project material - specific equipment 工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment 工程物資-為生產(chǎn)準備的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程減值準備 Impairment of construction in progress 固定資產(chǎn)清理 Disposal of fixed assets 無形資產(chǎn)-專利權(quán) Intangible assets - patent 無形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how 無形資產(chǎn)-商標權(quán) Intangible assets - trademark rights 無形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights 無形資產(chǎn)-商譽 Intangible assets - goodwill 無形資產(chǎn)減值準備 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(chǎn) Other long term assets 遞延稅款借項 Deferred assets debits。
4.所有者權(quán)益類中英文對照是什么?
資本Capita 實收資本（或股本）Paid-upcapital(orstock) 實收資本Paicl-upcapital 實收股本Paid-upstock 已歸還投資InvestmentReturned 資本公積Capitalreserve 資本（或股本）溢價Cpital(orStock)premium 接受捐贈非現(xiàn)金資產(chǎn)準備Receivenon-cashdonatereserve 股權(quán)投資準備 撥款轉(zhuǎn)入 外幣資本折算差額 其他資本公積Othercapitalreserve 盈余公積Surplusreserves 法定盈余公積Legalsurplus 任意盈余公積Freesurplusreserves 法定公益金 儲備基金Reservefund 企業(yè)發(fā)展基金 利潤歸還投資 利潤Profits 本年利潤Currentyearprofits 利潤分配Profitdistribution 其他轉(zhuǎn)入Otherchengeoverin 提取法定盈余公積 提取法定公益金 提取儲備基金Withdrawalreservefund 提取企業(yè)發(fā)展基金 提取職工獎勵及福利基金'bonusandwelfarefund 利潤歸還投資 應(yīng)付優(yōu)先股股利 提取任意盈余公積 應(yīng)付普通股股利 轉(zhuǎn)作資本（或股本）的普通股股利(orstock) 未分配利潤Undistributedprofit 以上便是分析內(nèi)容，僅供參考。
5.損益類會計科目有哪些?
企業(yè)損益類科目是指核算企業(yè)取得的收入和發(fā)生的成本費用的科目，它具體包括： 主營業(yè)務(wù)收入、其他業(yè)務(wù)收入、投資收益、補貼收入、營業(yè)外收入、主營業(yè)務(wù)成本、主營業(yè)務(wù)稅金及附加、其他業(yè)務(wù)支付、營業(yè)費用、管理費用、財務(wù)費用、營業(yè)外支出、所得稅、等。
根據(jù)企業(yè)會計制度的規(guī)定，損益類科目余額，應(yīng)當在期末結(jié)轉(zhuǎn)入本年利潤科目。結(jié)轉(zhuǎn)后，損益類科目期末余額為零。
另外。以前年度損益調(diào)整科目也屬于損益類科目，但是，由于其核算的是以前年度的損益調(diào)整，而不是當年的損益。
因此，根據(jù)企業(yè)會計制度的規(guī)定，該科目余額，在期末不能結(jié)轉(zhuǎn)入本年利潤科目，而應(yīng)當結(jié)轉(zhuǎn)入利潤分配科目。結(jié)轉(zhuǎn)后，該科目期末余額為零。
6.“結(jié)轉(zhuǎn)損益類科目”英文怎么表述
結(jié)轉(zhuǎn)損益類科目，英文是：transfer profit and loss account詳細解釋：transfer 英[tr?ns?f?：（r）] 美[tr?ns?f?] vt. 使轉(zhuǎn)移； 使調(diào)動； 轉(zhuǎn)讓（權(quán)利等）； 讓與； vi. 轉(zhuǎn)讓； 轉(zhuǎn)學； 轉(zhuǎn)乘； 轉(zhuǎn)會（尤指職業(yè)足球隊）； n. 轉(zhuǎn)移； 調(diào)動； 換乘； （運動員） 轉(zhuǎn)會； [例句]Remove the wafers with a spoon and transfer them to a plate用勺子抄起薄餅，把它們轉(zhuǎn)盛到盤子里。
profit 英[?pr?f?t] 美[?prɑ：f?t] n. 利潤； 收益，得益； 紅利； 凈值利潤率； vt. 有益于…，對…有益的； 得益； 創(chuàng)利潤； vi. 獲利； 有益； [例句]Footballers are accustomed to profiting handsomely from bonuses足球運動員對獲取豐厚的獎金已習以為常。loss 英[l?s] 美[l?：s] n. 損失，減少； 丟失，遺失； 損耗，虧損； 失??； [例句]The allies suffered less than 20 casualties while enemy losses were said to be high.盟軍傷亡人數(shù)不到20，而敵軍則據(jù)說人員損失慘重。
7.會計科目中英文對照表
關(guān)鍵詞匯表
A
Accounting entity 會計主體
Accounting equation 會計平衡式
Accounting framework 會計框架
Accounting period concept 會計期間概念
Accounts 賬戶
Accounts payable 應(yīng)付賬款
Accounts receivable 應(yīng)收賬款
Accrual basis for accounting 權(quán)責發(fā)生制
Accrual concept 應(yīng)計概念
Accumulated depreciation 累計折舊
Acid test ratio 速動比率
Activity ratios 效率比率
Activity-based costs systems 作業(yè)成本制度
Allowance for bad debts 壞賬準備
Allowance for doubtful accounts 不良壞賬準備
Amortization of bond discount 債券折價攤銷
8.中英文會計科目對照表,
中國會計科目的中英文對照 一、資產(chǎn)類 Assets 流動資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 銀行本票 Cashier's cheque '100903 銀行匯票 Bank draft '100904 信用卡 Credit card '100905 信用證保證金 L/C Guarantee deposits '100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments '110101 股票 Short-term investments - stock '110102 債券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投資跌價準備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 1111 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 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬準備 Bad debt reserves 1151 預(yù)付賬款 Advance money 1161 應(yīng)收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫存商品 Finished goods 1244 商品進銷差價 Differences between purchasing and selling price 1251 委托加工物資 Work in process - outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價準備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 1401 長期股權(quán)投資 Long-term investment on stocks '140101 股票投資 Investment on stocks '140102 其他股權(quán)投資 Other investment on stocks 1402 長期債權(quán)投資 Long-term investment on bonds '140201 債券投資 Investment on bonds '140202 其他債權(quán)投資 Other investment on bonds 1421 長期投資減值準備 Long-term investments depreciation reserves 股權(quán)投資減值準備 Stock rights investment depreciation reserves 債權(quán)投資減值準備 Bcreditor's rights investment depreciation reserves 1431 委托貸款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 減值準備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準備 Fixed assets depreciation reserves 房屋、建筑物減值準備 Building/structure depreciation reserves 機器設(shè)備減值準備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material '160101 專用材料 Special-purpose material '160102 專用設(shè)備 Special-purpose equipment '160103 預(yù)付大型設(shè)備款 Prepayments for equipment '160104 為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate 1603 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 1605 在建工程減值準備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽 Goodwill 1805 無形資產(chǎn)減值準備 Intangible Assets depreciation reserves 專利權(quán)減值準備 Patent rights depreciation reserves 商標權(quán)減值準備 trademark rights depreciation reserves 1815 未確認融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 1901 長期待攤費用 Long-term deferred and prepaid expenses 1911 待處理財產(chǎn)損溢 Wait deal assets loss or income '191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income '191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負債類 Liability 短期負債 Current liability 2101 短期借款 Short-term borrowing 2111 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 2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費 Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax 。
9.會計科目英文匯總好心的人給我來一份,越精辟越好謝謝
中國會計科目的中英文對照 一、資產(chǎn)類 Assets 流動資產(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 短期投資跌價準備 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 壞賬準備 Bad debt reserves 預(yù)付賬款 Advance money 應(yīng)收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 物資采購 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 庫存商品 Finished goods 商品進銷差價 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 存貨跌價準備 Inventory falling price reserves 分期收款發(fā)出商品 Collect money and send out the goods by stages 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 長期股權(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 長期投資減值準備 Long-term investments depreciation reserves 股權(quán)投資減值準備 Stock rights investment depreciation reserves 債權(quán)投資減值準備 Bcreditors rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準備 Depreciation reserves 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 累計折舊 Accumulated depreciation 固定資產(chǎn)減值準備 Fixed assets depreciation reserves 房屋、建筑物減值準備 Building/structure depreciation reserves 機器設(shè)備減值準備 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 在建工程減值準備 Construction-in-process depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽 Goodwill 無形資產(chǎn)減值準備 Intangible Assets depreciation reserves 專利權(quán)減值準備 Patent rights depreciation reserves 商標權(quán)減值準備 trademark rights depreciation reserves 未確認融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 長期待攤費用 Long-term deferred and prepaid expenses 待處理財產(chǎn)損溢 Wait deal assets loss or income 待處理流動資產(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、負債類 Liability 短期負債 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 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 進項稅額 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 銷項稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進項稅額轉(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。
