会计科目中英对照(3)
2024-05-06 20:52
1. 会计科目中英对照(3)
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
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
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
合并公积 capital surplus from business combination
受赠公积 donated surplus
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
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
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
库藏股 treasury stock
库藏股 treasury stock
少数股权 minority interest
少数股权 minority interest
少数股权 minority interest
四、损益类
营业收入 operating revenue
销货收入 sales revenue
销货收入 sales revenue
销货收入 sales revenue
分期付款销货收入 installment sales revenue
销货退回 sales return
销货退回 sales return
销货折让 sales allowances
销货折让 sales discounts and allowances
劳务收入 service revenue
劳务收入 service revenue
劳务收入 service revenue
业务收入 agency revenue
业务收入 agency 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
销货成本 cost of goods sold
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 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
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 service costs
劳务成本制 ervice costs
劳务成本 service costs
劳务成本 service costs
业务成本 gency costs
业务成本 agency 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)
2. 会计账目词汇中英对照
会计账目词汇中英对照用来记录经济业务的账目，分为总账，明细分类帐(含往来明细分类账、固定资产明细分类账)，日记账(现金帐、银行帐)。接下来我为大家整理了会计账目词汇中英对照，希望对你有帮助哦!
会计账目词汇中英对照一：
会计报表
statement of account
往来帐目
account current
现在往来帐||存款额
current accout
销货帐
account sales
共同计算帐项
joint account
未决帐项
outstanding account
贷方帐项
credit account||creditor account
借方帐项
debit account||debtor account
应付帐||应付未付帐
account payable
应收帐||应收未收帐
account receivable
新交易||新帐
new account
未决帐||老帐
old account
现金帐
cash account
流水帐
running account
暂记帐||未定帐
suspense account
过期帐||延滞帐
overdue account||pastdue account
杂项帐户
sundry account
详细帐单||明细表
detail account
呆帐
bad account
会计项目
title of account
会计薄||帐薄
account-book
营业报告书||损益计算表
account of budiness||business report
借贷细帐||交验帐
account rendered
会计账目词汇中英对照二：
明细帐
account stated
与... 银行开立一户头
to open an account with
与... 银行建立交易
to keep account with
继续记帐
to keep account
与... 有交易
to have an account with
作成会计帐||有往来帐项
to make out an account with
清算||清理债务
to make up an account
清洁帐目||与... 停止交易
to close one's account with
结帐
to close an account
清理未付款
to ask an account||to demand an account
结清差额
to balance the account with
清算
to settle an account||to liquidate an account||to square an account
审查帐目||监查帐目
to audit an account
检查帐目
to examine an account
转入A的帐户
to charge the amount to A's account
以计帐方式付款
to pay on account
代理某人||为某人
on one's account||on account of one
为自己计算||独立帐目
on one's own account
由某人收益并负风险
on one's account and risk||for one's account and risk
由某人负担
for one's account||for account of one
按某人指示||列入某人帐户
by order and for account of one
列入5月份帐目
for May account
编入某中帐项下
to pass to the account of||to place to the account of
寄出清算书
to send in an account||to send in render an account
3. 会计科目表英文怎么写
会计科目表英文翻译是:Account list，见下图百度翻译
4. 中英文会计科目对照表,
代码 名称 英译 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 [1] cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资-股票 short-term investments-stock 1122 短期投资-短期票券 short-term investments-short-term notes and bills 1123 短期投资-政府债券 short-term investments-government bonds 1124 短期投资-受益凭证 short-term investments-beneficiary certificates 1125 短期投资-公司债 short-term investments-corporate bonds 1128 短期投资-其它 short-term investments-other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据-关系人 notes receivable-related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐-应收票据 allowance for uncollec-tible accounts-notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款-关系人 accounts receivable-related parties 1149 备抵呆帐-应收帐款 allowance for uncollec-tible accounts-accounts receivable 118 其它应收款 other Receivables 1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款-外币 forward exchange contract receivable-foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable 1185 应收退税款 income tax refund receivable 1187 其它应收款-关系人 other receivables-related parties 1188 其它应收款-其它 other receivables-other 1189 备抵呆帐-其它应收款 allowance for uncollec-tible accounts-other receivables 121~122 存货 inventories 1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 1213 在途商品 goods in transit 1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄销制成品 consigned finished goods 1223 副产品 by-products 1224 在制品 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 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll 1252 预付租金 prepaid rents 1253 预付保险费 prepaid insurance 1254 用品盘存 office supplies 1255 预付所得税 prepaid income tax 1258 其它预付费用 other prepaid expenses 126 预付款项 prepayments 1261 预付货款 prepayment for purchases 1268 其它预付款项 other prepayments 128~129 其它流动资产 other current assets 1281 进项税额 VAT paid ( or input tax) 1282 留抵税额 excess VAT paid (or overpaid VAT) 1283 暂付款 temporary payments 1284 代付款 payment on behalf of others 1285 员工借支 advances to employees 1286 存出保证金 refundable deposits 1287 受限制存款 certificate of deposit-restricted 1291 递延所得税资产 deferred income tax assets 1292 递延兑换损失 deferred Foreign Exchange losses 1293 业主往来(股东往来) owners'(stockholders') current account 1294 同业往来 current account with others 1298 其它流动资产-其它 other current assets-other 13 基金及长期投资 funds and long-term investments 131 基金 funds 1311 偿债基金 redemption fund (or sinking fund) 1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 长期投资 long-term investments 1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond investments 1323 长期不动产投资 long-term real estate in-vestments 1324 人寿保险现金解约价值 cash Surrender value of life insurance 1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments 14~ 15 固定资产 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 累积折旧-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 累积折旧-房屋及建物 accumulated depreciation-buildings 144~146 机(器)具及设备 machinery and equipment 1441 机(器)具 machinery 1448 机(器)具-重估增值 machinery-revaluation increments 1449 累积折旧-机(器)具 accumulated depreciation-machinery 151 租赁资产 leased assets 1511 租赁资产 leased assets 1519 累积折旧-租赁资产 accumulated depreciation-leased assets 152 租赁权益改良 leasehold improvements 1521 租赁权益改良 leasehold improvements 1529 累积折旧-租赁权益改良 accumulated depreciation-leasehold improvements 156 未完工程及预付购置设备款 construction in progress and prepayments for equipment 1561 未完工程 construction in progress 1562 预付购置设备款 prepayment for equipment 158 杂项固定资产 miscellaneous property, plant, and equipment 1581 杂项固定资产 miscellaneous property, plant, and equipment 1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment- revaluation increments
5. 会计专业英语的目 录
Unit 1 Introduction of Accounting 11.1 The Role of Accounting in Business 11.1.1 The Nature and Function of Accounting 21.1.2 The Division of Accounting 31.2 Accounting Ethics 5Important Words and Special Terms 6Exercise 7Unit 2 Some of Generally Accepted Accounting Principles 82.1 The Monetary Convention 92.2 Accrual Basis of Accounting 92.2.1 The Cash Basis of Accounting 102.2.2 The Accrual Basis of Accounting 102.3 Going Concern 102.4 Matching Principle and Revenue Recognition 11Important Words and Special Terms 11Exercise 13Unit 3 Accounting Equation and Double-Entry system 153.1 Accounting equation 153.2 Accounting elements 153.3 Accounting elements in the accounting equation 173.4 T account 183.5 Double-entry System 18Important Words and Special Terms 18Exercise 19Unit 4 The Journals and The Ledgers 214.1 Journal 214.2 Types of Journal 224.2.1 General Journals 224.2.2 Special Journal 234.3 Advantages of Using Journals 244.4 Ledger 244.4.1 General Ledger 254.4.2 Subsidiary Ledger 26Important Words and Special Terms 28Exercises 28Unit 5 Accounting Cycle 335.1 Identify transactions to be recorded 335.2 Journalizing 345.3 Posting from Journal to Ledger 355.4 Preparing Unadjusted Trial Balance 385.4.1 Accounting Basis 395.4.2 Adjusting entries 395.5 The Adjusted Trial Balance 455.6 Closing 50Important Words and Special Terms 54Exercises 55Unit 6 Assets 606.1 Current Asset 616.1.1 Cash 616.1.2 Account Receivable 626.1.3 Inventory 656.2 Fixed Assets 676.2.1 Measuring the cost of Property, Plant and Equipment 676.2.2 Depreciable 676.3 Intangible Assets 70Important Words and Special Terms 70Exercises 71Unit 7 Liabilities 747.1 Current liabilities 747.1.1 Short-term Bills (notes) and Accounts payable 757.1.2 Accrued expenses 757.1.3 Unearned revenues 767.1.4 Current maturities of Long-term debts 767.1.5 Contingent liabilities 767.2 Long-term liabilities 767.2.1 Long-term loans payable 767.2.2 Long-term accounts payable 777.2.3 Bonds (debenture) payable 77Important Words and Special Terms 79Exercises 79Unit 8 Owner’s equity 818.1 Paid-up capital 828.1.1 Ordinary shares (common stock) 828.1.2 Preference shares (preferred stock) 838.2 Retained profits are earned from the customers 83Important Words and Special Terms 84Exercises 84Unit 9 Balance Sheet and Income Statement 869.1 Balance Sheet 869.1.1 Purpose of Balance Sheet 869.1.2 Format of Balance Sheet 879.1.3 Advantages and Limitation of the Balance Sheet 919.2 Income statement 929.2.1 The function of income statement 929.2.2 Single-step Income Statement 939.2.3 Multiple-step Income Statement 95Important Words and Special Terms 97Exercises 98Unit 10 Cash Flow Statement 9910.1 The Role of Cash Flow Statement 9910.1.1 Meaning of “Cash Flows” 9910.1.2 Importance of Cash Flow Statement 10010.2 Categories of Cash Flow 10110.2.1 Operating Activities 10110.2.2 Investing Activities 10410.2.3 Financing Activities 10510.2.4 Direct and Indirect Methods of Reporting 10610.3 Usefulness of the Statement of Cash Flows 111Important Words and Special Terms 111Exercises 112Appendix I 参考答案 117Appendix II 课文参考译文 127第1单元 会计概论 127第2单元 公认会计原则 130第3单元 会计等式和复式记账 132第4单元 日记账和分类账 134第5单元 会计循环 139第6单元 资产 158第7单元 负债 166第8单元 所有者权益 170第9单元 资产负债表和损益表 172第10单元 现金流量表 181参考文献 192
6. 英文的会计分录格式
英文的会计分录格式图片如下： 一： 二： 三： 四： account 账户、科目 account payable 应付账款 account title / accounting item 会计科目 accounting document/ accounting voucument 会计凭证 accounting element 会计要素 accounting entity 会计主体 accounting entries 会计分录 accounting equation / accounting identity 会计恒等式 accounting function 会计职能 accounting postulate 会计假设 accounting principle 会计原则 accounting report /accounting statement 会计报表 accounting standard 会计准则 accounting time period concept 会计分期
7. 英文会计分录
Accounting entity 会计主体Accounting equation 会计平衡式Accounting framework 会计框架Accounting period concept 会计期间概念Accounts 账户 Accounts payable 应付账款Accounts receivable 应收账款Accrual basis for accounting 权责发生制Accrual concept 应计概念Accumulated depreciation 累计折旧Acid test ratio 速动比率Activity ratios 效率比率
8. 英语版会计
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