会计科目表英文怎么写

2024-05-13 08:12

1. 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

会计科目表英文怎么写

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. 会计科目英文缩写

会计科目英文缩写:accounting;
所谓会计,就是把企业有用的各种经济业务统一成以货币为计量单位,通过记账、算账、报账等一系列程序来提供反映企业财务状况和经营成果的经济信息。
会计是以货币为主要计量单位,运用专门的方法,对企业、机关单位或其他经济组织的经济活动进行连续、系统、全面地反映和监督的一项经济管理活动。具体而言,会计是对一定主体的经济活动进行的核算和监督,并向有关方面提供会计信息。

古代会计
人类原始计量记录行为的发生是以人类生产行为的发生,发展作为根本前提的,它是社会发展到一定阶段的产物。古代会计,从时间上说,就是从旧石器时代的中晚期至封建社会末期的这段漫长的时期。
从会计所运用的主要技术方法方面看,主要涉及原始计量记录法,单式账簿法和初创时期的复式记账法等。这个期间的会计所进行的计量,记录,分析等工作一开始是同其他计算工作混合在一起,经过漫长的发展过程后,才逐步形成一套具有自己特征的方法体系,成为一种独立的管理工作。

会计科目英文缩写

4. 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)          

5. 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

中英文会计科目对照表,

6. 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

7. 主要会计科目的英文说法(国际通用)

一、资产类库存现金(Cash on hand)银行存款(Cash in  bank)其他货币资金(Other cash and cash equivalents)存出保证金(Refundable deposits)交易性金融资产(Financial  assets at fair value through profit or loss)应收票据(Note receivable)应收账款(Account receivable )预付账款(Advanced  payment)应收股利(Dividend receivable)应收利息(Interest receivable)其他应收款(Other receivables)坏账准备(Allowance for bad debts)材料采购(Materials purchase)在途物资(Materials in transit)原材料(Raw materials)材料成本差异(Materials cost variance)库存商品(Commodity stocks)发出商品(Goods shipped in transit)商品进销差价(Differences between purchasing and selling price)委托加工物资(Consigned processing material)周转材料(Circulating materials)存货跌价准备(Provisions for decline in inventory)长期应收款(Long-term receivables)固定资产(Plant and equipment)累计折旧(Accumulated depreciation)固定资产减值准备(Provisions for impairment of fixed assets)在建工程(Construction in process)工程物资(Construction materials)固定资产清理(Disposal of fixed assets)无形资产(Intangible assets)累计摊销(Accumulated depletion)无形资产减值准备(Provisions for impairment of intangible assets)商誉(Goodwill)长期待摊费用(Long-term deferred assets)递延所得税资产(Deferred income tax assets)待处理财产损溢(Loss or profit from assets wait to deal)二、负债类短期借款(Short loan)交易性金融负债(Financial  liabilities at fair value through profit or loss)应付票据(Notes  payable)应付账款((Accounts  payable)预收账款(Amounts collected in advance)应付职工薪酬(Accrued employee compensation)应交税费(Tax payable)应付利息(Interest payable)应付股利(Dividend payable)其他应付款(Other  payables)长期借款(Long-term loan)应付债券(Long-term bonds)长期应付款(Long term payable)未确认融资费用(Unrecognized  finance cost )专项应付款(Specific  payable)预计负债(Accrued liabilities)递延所得税负债(Deferred income tax liabilities)三、所有者权益类实收资本(Paid-in capital)资本公积(Capital reserve)盈余公积(Surplus  reserves)本年利润(Current year profits)利润分配(Profit distribution)四、成本类生产成本(Manufacturing cost)制造费用(Manufacturing overhead)劳务成本(Service cost)研发支出(R&D expenditures)工程施工(Engineering construction)五、损益类主营业务收入(Prime operating revenue)其他业务收入(Other operating revenue)公允价值变动损益(Profit or loss on fair value)营业外收入(Unrelated business income)主营业务成本(Cost of goods sold)其他业务成本(Other business expense)营业税金及附加(Operating tax and associate charge)销售费用(Marketing expenses)管理费用(Administrative  expenses)财务费用(Financial expenses)资产减值损失(Asset impairment loss)营业外支出(Losses)所得税费用(Income tax expense)以前年度损益调整(Prior-period profit or loss adjustment)

主要会计科目的英文说法(国际通用)

8. 主要会计科目的英文说法(国际通用)

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 investment    
会计科目是对会计要素对象的具体内容进行分类核算的类目。会计对象的具体内容各有不同,管理要求也有不同。为了全面、系统、分类地核算与监督各项经济业务的发生情况,以及由此而引起的各项资产、负债、所有者权益和各项损益的增减变动,就有必要按照各项会计对象分别设置会计科目。
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。