会计科目中英对照

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会计科目中英对照

　　为了连续、系统、全面地核算和监督经济活动所引起的`各项会计要素的增减变化，就有必要对会计要素的具体内容按照其不同的特点和经济管理要求进行科学的分类，并事先确定分类核算的项目名称，规定其核算内容。这种对会计要素的具体内容进行分类核算的项目，称为会计科目。以下是yjbys整理的会计科目中英对照，快来收藏吧。

会计科目中英对照

　　一、资产 assets

　　流动资产 current assets

　　现金及约当现金 cash and cash equivalents

　　库存现金 cash on hand

　　零用金/周转金 petty cash/revolving funds

　　银行存款 cash in banks

　　在途现金 cash in transit

　　约当现金 cash equivalents

　　其它现金及约当现金 other cash and cash equivalents

　　短期投资 short-term investments

　　短期投资 -股票 short-term investments - stock

　　短期投资 -短期票券 short-term investments - short-term notes and bills

　　短期投资 -政府债券 short-term investments - government bonds

　　短期投资 -受益凭证 short-term investments - beneficiary certificates

　　短期投资 -公司债 short-term investments - corporate bonds

　　短期投资 -其它 short-term investments - other

　　备抵短期投资跌价损失 allowance for reduction of short-term investment to market

　　应收票据 notes receivable

　　应收票据贴现 discounted notes receivable

　　应收票据 -关系人 notes receivable - related parties

　　其它应收票据 other notes receivable

　　备抵呆帐 -应收票据 allowance for uncollec- tible accounts- notes receivable

　　应收帐款 accounts receivable

　　应收分期帐款 installment accounts receivable

　　应收帐款 -关系人 accounts receivable - related parties

　　备抵呆帐 -应收帐款 allowance for uncollec- tible accounts - accounts receivable

　　其它应收款 other receivables

　　应收出售远汇款 forward exchange contract receivable

　　应收远汇款 -外币 forward exchange contract receivable - foreign currencies

　　买卖远汇折价 discount on forward ex-change contract

　　应收收益 earned revenue receivable

　　应收退税款 income tax refund receivable

　　其它应收款 - 关系人 other receivables - related parties

　　其它应收款 - 其它 other receivables - other

　　备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables

　　~ 存货 inventories

　　商品存货 merchandise inventory

　　寄销商品 consigned goods

　　在途商品 goods in transit

　　备抵存货跌价损失 allowance for reduction of inventory to market

　　制成品 finished goods

　　寄销制成品 consigned finished goods

　　副产品 by-products

　　在制品 work in process

　　委外加工 work in process - outsourced

　　原料 raw materials

　　物料 supplies

　　在途原物料 materials and supplies in transit

　　备抵存货跌价损失 allowance for reduction of inventory to market

　　预付费用 prepaid expenses

　　预付薪资 prepaid payroll

　　预付租金 prepaid rents

　　预付保险费 prepaid insurance

　　用品盘存 office supplies

　　预付所得税 prepaid income tax

　　其它预付费用 other prepaid expenses

　　预付款项 prepayments

　　预付货款 prepayment for purchases

　　其它预付款项 other prepayments

　　~ 其它流动资产 other current assets

　　进项税额 VAT paid ( or input tax)

　　留抵税额 excess VAT paid (or overpaid VAT)

　　暂付款 temporary payments

　　代付款 payment on behalf of others

　　员工借支 advances to employees

　　存出保证金 refundable deposits

　　受限制存款 certificate of deposit-restricted

　　递延所得税资产 deferred income tax assets

　　递延兑换损失 deferred foreign exchange losses

　　业主(股东)往来 owners^(stockholders^) current account

　　同业往来 current account with others

　　其它流动资产-其它 other current assets - other

　　、基金及长期投资 funds and long-term investments

　　基金 funds

　　偿债基金 redemption fund (or sinking fund)

　　改良及扩充基金 fund for improvement and expansion

　　意外损失准备基金 contingency fund

　　退休基金 pension fund

　　其它基金 other funds

　　长期投资 long-term investments

　　长期股权投资 long-term equity investments

　　长期债券投资 long-term bond investments

　　长期不动产投资 long-term real estate in-vestments

　　人寿保险现金解约价值 cash surrender value of life insurance

　　其它长期投资 other long-term investments

　　备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments

　　、固定资产 property , plant, and equipment

　　土地 land

　　土地-重估增值 land - revaluation increments

　　土地改良物 land improvements

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

　　累积折旧 -土地改良物 accumulated depreciation - land improvements

　　房屋及建物 buildings

　　房屋及建物 -重估增值 buildings -revaluation increments

　　累积折旧 -房屋及建物 accumulated depreciation - buildings

　　~ 机(器)具及设备 machinery and equipment

　　机(器)具 machinery

　　机(器)具 -重估增值 machinery - revaluation increments

　　累积折旧 -机(器)具 accumulated depreciation - machinery

　　租赁资产 leased assets

　　累积折旧 -租赁资产 accumulated depreciation - leased assets

　　租赁权益改良 leasehold improvements

　　累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements

　　未完工程及预付购置设备款 construction in progress and prepayments forequipment

　　未完工程 construction in progress

　　预付购置设备款 prepayment for equipment

　　杂项固定资产 miscellaneous property, plant, and equipment

　　杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments

　　累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment

　　递耗资产 depletable assets

　　天然资源 natural resources

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

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

　　无形资产 intangible assets

　　商标权 trademarks

　　专利权 patents

　　特许权 franchise

　　著作权 copyright

　　计算机软件 computer software

　　计算机软件 computer software cost

　　商誉 goodwill

　　开办费 organization costs

　　其它无形资产 other intangibles

　　递延退休金成本 deferred pension costs

　　租赁权益改良 leasehold improvements

　　其它无形资产-其它 other intangible assets - other

　　其它资产 other assets

　　递延资产 deferred assets

　　债券发行成本 deferred bond issuance costs

　　长期预付租金 long-term prepaid rent

　　长期预付保险费 long-term prepaid insurance

　　递延所得税资产 deferred income tax assets

　　预付退休金 prepaid pension cost

　　其它递延资产 other deferred assets

　　闲置资产 idle assets

　　长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables

　　长期应收票据 long-term notes receivable

　　长期应收帐款 long-term accounts receivable

　　催收帐款 overdue receivables

　　长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties

　　其它长期应收款项 other long-term receivables

　　备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables

　　出租资产 assets leased to others

　　出租资产 -重估增值 assets leased to others - incremental value from revaluation

　　累积折旧 -出租资产 accumulated depreciation - assets leased to others

　　存出保证金 refundable deposit

　　存出保证金 refundable deposits

　　杂项资产 miscellaneous assets

　　受限制存款 certificate of deposit - restricted

　　杂项资产 -其它 miscellaneous assets - other

　　二、负债 liabilities

　　~ 流动负债 current liabilities

　　短期借款 short-term borrowings(debt)

　　银行透支 bank overdraft

　　银行借款 bank loan

　　短期借款 -业主 short-term borrowings - owners

　　短期借款 -员工 short-term borrowings - employees

　　短期借款 -关系人 short-term borrowings- related parties

　　短期借款 -其它 short-term borrowings - other

　　应付短期票券 short-term notes and bills payable

　　应付商业本票 commercial paper payable

　　银行承兑汇票 bank acceptance

　　其它应付短期票券 other short-term notes and bills payable

　　应付短期票券折价 discount on short-term notes and bills payable

　　应付票据 notes payable

　　应付票据 -关系人 notes payable - related parties

　　其它应付票据 other notes payable

　　应付帐款 accounts pay able

　　应付帐款 accounts payable

　　应付帐款 -关系人 accounts payable - related parties

　　应付所得税 income taxes payable

　　应付所得税 income tax payable

　　应付费用 accrued expenses

　　应付薪工 accrued payroll

　　应付租金 accrued rent payable

　　应付利息 accrued interest payable

　　应付营业税 accrued VAT payable

　　应付税捐 -其它 accrued taxes payable- other

　　其它应付费用 other accrued expenses payable

　　~ 其它应付款 other payables

　　应付购入远汇款 forward exchange contract payable

　　应付远汇款 -外币 forward exchange contract payable - foreign currencies

　　买卖远汇溢价 premium on forward exchange contract

　　应付土地房屋款 payables on land and building purchased

　　应付设备款 Payables on equipment

　　其它应付款 -关系人 other payables - related parties

　　应付股利 dividend payable

　　应付红利 bonus payable

　　应付董监事酬劳 compensation payable to directors and supervisors

　　其它应付款 -其它 other payables - other

　　预收款项advance receipts

　　预收货款 sales revenue received in advance

　　预收收入 revenue received in advance

　　其它预收款 other advance receipts

　　一年或一营业周期内到期长期负债 long-term liabilities -current portion

　　一年或一营业周期内到期公司债 corporate bonds payable - current portion

　　一年或一营业周期内到期长期借款 long-term loans payable - current portion

　　一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle

　　一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion

　　其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion

　　~ 其它流动负债 other current liabilities

　　销项税额 VAT received(or output tax)

　　暂收款 temporary receipts

　　代收款 receipts under custody

　　估计售后服务/保固负债 estimated warranty liabilities

　　递延所得税负债 deferred income tax liabilities

　　递延兑换利益 deferred foreign exchange gain

　　业主(股东)往来 owners^ current account

　　同业往来 current account with others

　　其它流动负债-其它 other current liabilities - others

　　长期负债 long-term liabilities

　　应付公司债 corporate bonds payable

　　应付公司债溢(折)价 premium(discount) on corporate bonds payable

　　长期借款 long-term loans payable

　　长期银行借款 long-term loans payable - bank

　　长期借款 -业主 long-term loans payable - owners

　　长期借款 -员工 long-term loans payable - employees

　　长期借款 -关系人 long-term loans payable - related parties

　　长期借款 -其它 long-term loans payable - other

　　长期应付票据及款项 long-term notes and accounts payable

　　长期应付票据 long-term notes payable

　　长期应付帐款 long-term accounts pay-able

　　长期应付租赁负债 long-term capital lease liabilities

　　长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties

　　其它长期应付款项 other long-term payables

　　估计应付土地增值税 accrued liabilities for land value increment tax

　　估计应付土地增值税 estimated accrued land value incremental tax pay-able

　　应计退休金负债 accrued pension liabilities

　　其它长期负债 other long-term liabilities

　　其它长期负债-其它 other long-term liabilities - other

　　其它负债 other liabilities

　　递延负债 deferred liabilities

　　递延收入 deferred revenue

　　递延所得税负债 deferred income tax liabilities

　　其它递延负债 other deferred liabilities

　　存入保证金 deposits received

　　存入保证金 guarantee deposit received

　　杂项负债 miscellaneous liabilities

　　杂项负债 -其它 miscellaneous liabilities - other

　　三、业主权益 owners^ equity

　　资本 capital

　　资本(或股本) capital

　　普通股股本 capital - common stock

　　特别股股本 capital - preferred stock

　　预收股本 capital collected in advance

　　待分配股票股利 stock dividends to be distributed

　　资本 capital

　　资本公积 additional paid-in capital

　　股票溢价 paid-in capital in excess of par

　　普通股股票溢价 paid-in capital in excess of par- common stock

　　特别股股票溢价 paid-in capital in excess of par- preferred stock

　　资产重估增值准备 capital surplus from assets revaluation

　　处分资产溢价公积 capital surplus from gain on disposal of assets

　　合并公积 capital surplus from business combination

　　受赠公积 donated surplus

　　其它资本公积 other additional paid-in capital

　　权益法长期股权投资资本公积 additional paid-in capital from investee under equity method

　　资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions

　　保留盈余(或累积亏损) retained earnings (accumulated deficit)

　　法定盈余公积 legal reserve

　　特别盈余公积 special reserve

　　意外损失准备 contingency reserve

　　改良扩充准备 improvement and expansion reserve

　　偿债准备 special reserve for redemption of liabilities

　　其它特别盈余公积 other special reserve

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

　　累积盈亏 accumulated profit or loss

　　前期损益调整 prior period adjustments

　　本期损益 net income or loss for current period

　　权益调整 equity adjustments

　　长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments

　　累积换算调整数 cumulative translation adjustment

　　累积换算调整数 cumulative translation adjustments

　　未认列为退休金成本之净损失 net loss not recognized as pension cost

　　未认列为退休金成本之净损失 net loss not recognized as pension costs

　　库藏股 treasury stock

　　少数股权 minority interest

　　四、损益类

　　营业收入 operating revenue

　　销货收入 sales revenue

　　分期付款销货收入 installment sales revenue

　　销货退回 sales return

　　销货折让 sales allowances

　　销货折让 sales discounts and allowances

　　劳务收入 service revenue

　　业务收入 agency revenue

　　其它营业收入 other operating revenue

　　其它营业收入-其它 other operating revenue

　　其它营业收入-其它 other operating revenue - other

　　营业成本 operating costs

　　销货成本 cost of goods sold

　　分期付款销货成本 installment cost of goods sold

　　进货 purchases

　　进货费用 purchase expenses

　　进货退出 purchase returns

　　进货折让 charges on purchased merchandise

　　进料 materials purchased

　　进料 material purchased

　　进料费用 charges on purchased material

　　进料退出 material purchase returns

　　进料折让 material purchase allowances

　　直接人工 direct labor

　　~ 制造费用 manufacturing overhead

　　间接人工 indirect labor

　　租金支出 rent expense, rent

　　文具用品 office supplies (expense)

　　旅费 travelling expense, travel

　　运费 shipping expenses, freight

　　邮电费 postage (expenses)

　　修缮费 repair(s) and maintenance (expense )

　　包装费 packing expenses

　　水电瓦斯费 utilities (expense)

　　保险费 insurance (expense)

　　加工费 manufacturing overhead - outsourced

　　税捐 taxes

　　折旧 depreciation expense

　　各项耗竭及摊提 various amortization

　　伙食费 meal (expenses)

　　职工福利 employee benefits/welfare

　　训练费 training (expense)

　　间接材料 indirect materials

　　其它制造费用 other manufacturing expenses

　　劳务成本制 ervice costs

　　劳务成本 service costs

　　劳务成本制 ervice costs

　　劳务成本 service costs

　　业务成本 gency costs

　　业务成本 agency costs

　　其它营业成本 other operating costs

　　其它营业成本-其它 other operating costs-other

　　其它营业成本-其它 other operating costs - other

　　营业费用 operating expenses

　　推销费用 selling expenses

　　~ 推销费用 selling expenses

　　薪资支出 payroll expense

　　租金支出 rent expense, rent

　　文具用品 office supplies (expense)

　　旅费 travelling expense, travel

　　运费 shipping expenses, freight

　　邮电费 postage (expenses)

　　修缮费 repair(s) and maintenance (expense)

　　广告费 advertisement expense, advertisement

　　水电瓦斯费 utilities (expense)

　　保险费 insurance (expense)

　　交际费 entertainment (expense)

　　捐赠 donation (expense)

　　税捐 taxes

　　呆帐损失 loss on uncollectible accounts

　　折旧 depreciation expense

　　各项耗竭及摊提 various amortization

　　伙食费 meal (expenses)

　　职工福利 employee benefits/welfare

　　佣金支出 commission (expense)

　　训练费 training (expense)

　　其它推销费用 other selling expenses

　　管理及总务费用 general administrative expenses

　　~ 管理及总务费用 general administrative expenses

　　薪资支出 payroll expense

　　租金支出 rent expense, rent

　　文具用品 office supplies

　　旅费 travelling expense, travel

　　运费 shipping expenses,freight

　　邮电费 postage (expenses)

　　修缮费 repair(s) and maintenance (expense)

　　广告费 advertisement expense, advertisement

　　水电瓦斯费 utilities (expense)

　　保险费 insurance (expense)

　　交际费 entertainment (expense)

　　捐赠 donation (expense)

　　税捐 taxes

　　呆帐损失 loss on uncollectible accounts

　　折旧 depreciation expense

　　各项耗竭及摊提 various amortization

　　外销损失 loss on export sales

　　伙食费 meal (expenses)

　　职工福利 employee benefits/welfare

　　研究发展费用 research and development expense

　　佣金支出 commission (expense)

　　训练费 training (expense)

　　劳务费 professional service fees

　　其它管理及总务费用 other general and administrative expenses

　　研究发展费用 research and development expenses

　　~ 研究发展费用 research and development expenses

　　薪资支出 payroll expense

　　租金支出 rent expense, rent

　　文具用品 office supplies

　　旅费 travelling expense, travel

　　运费 shipping expenses, freight

　　邮电费 postage (expenses)

　　修缮费 repair(s) and maintenance (expense)

　　水电瓦斯费 utilities (expense)

　　保险费 insurance (expense)

　　交际费 entertainment (expense)

　　税捐 taxes

　　折旧 depreciation expense

　　各项耗竭及摊提 various amortization

　　伙食费 meal (expenses)

　　职工福利 employee benefits/welfare

　　训练费 training (expense)

　　其它研究发展费用 other research and development expenses

　　营业外收入及费用 non-operating revenue and expenses, other income(expense)

　　~ 营业外收入 non-operating revenue

　　利息收入 interest revenue

　　利息收入 interest revenue/income

　　投资收益 investment income

　　权益法认列之投资收益 investment income recognized under equity method

　　股利收入 dividends income

　　短期投资市价回升利益 gain on market price recovery of short-term investment

　　兑换利益 foreign exchange gain

　　处分投资收益 gain on disposal of investments

　　处分资产溢价收入 gain on disposal of assets

　　其它营业外收入 other non-operating revenue

　　捐赠收入 donation income

　　租金收入 rent revenue/income

　　佣金收入 commission revenue/income

　　出售下脚及废料收入 revenue from sale of scraps

　　存货盘盈 gain on physical inventory

　　存货跌价回升利益 gain from price recovery of inventory

　　坏帐转回利益 gain on reversal of bad debts

　　其它营业外收入-其它 other non-operating revenue- other items

　　~ 营业外费用 non-operating expenses

　　利息费用 interest expense

　　投资损失 investment loss

　　权益法认列之投资损失 investment loss recog- nized under equity method

　　短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market

　　兑换损失 foreign exchange loss

　　处分投资损失 loss on disposal of investments

　　处分资产损失 loss on disposal of assets

　　其它营业外费用 other non-operating expenses

　　停工损失 loss on work stoppages

　　灾害损失 casualty loss

　　存货盘损 loss on physical inventory

　　存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories

　　其它营业外费用-其它 other non-operating expenses- other

　　所得税费用(或利益) income tax expense (or benefit)

　　所得税费用(或利益) income tax expense ( or benefit)

　　非经常营业损益 nonrecurring gain or loss

　　停业部门损益 gain(loss) from discontinued operations

　　停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments

　　停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment

　　停业部门损益-处分损益 gain(loss) from disposal of discontinued segments

　　停业部门损益-处分损益 gain(loss) from disposal of discontinued segment

　　非常损益 extraordinary gain or loss

　　会计原则变动累积影响数 cumulative effect of changes in accounting principles

　　少数股权净利 minority interest income

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