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会计科目英文
Accounting
system
会计系统
American Accounting
Association
美国会计协会
American Institute
of CPAs
美国注册会计师协会
Audit
审计
Balance sheet
资产负债表
Bookkeeping
簿记
Cash flow
prospects
现金流量预测
Certificate in
Internal Auditing
内部审计证书
Certificate in Management Accounting
管理会计证书
Certificate
Public Accountant
注册会计师
Cost accounting
成本会计
External users
外部使用者
Financial
accounting
财务会计
Financial Accounting Standards Board
财务会计准则委员会
Financial forecast
财务预测
Generally accepted accounting
principles
公认会计原则
General-purpose
information
通用目的信息
Government Accounting Office
政府会计办公室
Ine statement
损益表
Institute of Internal Auditors
内部审计师协会
Institute of Management
Accountants
管理会计师协会
Integrity
整合性
Internal auditing
内部审计
Internal control structure
内部控制结构
Internal Revenue Service
国内收入署
Internal users
内部使用者
Management accounting
管理会计
Return of investment
投资回报
Return on investment
投资报酬
Securities and Exchange mission
证券交易委员会
Statement of cash flow
现金流量表
Statement of financial
position
财务状况表
Tax accounting
税务会计
Accounting equation
会计等式
Articulation
勾稽关系
Assets
资产
Business entity
企业个体
Capital stock
股本
Corporation
公司
Cost
principle
成本原则
Creditor
债权人
Deflation
通货紧缩
Disclosure disclose
批露
Expenses
费用
Financial statement
财务报表
Financial activities
筹资活动
Going-concern assumption
持续经营假设
Inflation
通货膨涨
Investing activities
投资活动
Liabilities
负债
Negative cash flow
负现金流量
Operating activities
经营活动
Owner
’
s equity
所有者权益
Partnership
合伙企业
Positive cash flow
正现金流量
Retained earning
留存利润
Revenue
收入
Sole proprietorship
独资企业
Solvency
清偿能力
Stable-dollar
assumption
稳定货币假设
Stockholders
股东
Stockholders
’
equity
股东权益
Window dressing
门面粉饰
Account
帐户
会计英文
(
中英文对照
)
一、资产类
Assets
流动资产
Current assets
货币资金
Cash and cash
equivalents
1001
现金
Cash
1002
银行存款
Cash in bank
1009
其他货币资金
Other
cash and cash equivalents
'100901
外埠存款
Other city Cash in bank
'100902
银行本票
Cashier's cheque
'100903
银行汇票
Bank draft
'100904
信用卡
Credit card
'100905
信用证保证金
L/C Guarantee
deposits
'100906
存出投资款
Refundable deposits
1101
短期投资
Short-
term investments
'110101
股票
Short-term investments -
stock
'110102
债券
Short-term investments - corporate bonds
'110103
基金
Short-
term investments - corporate funds
'110110
其他
Short-
term investments - other
1102
短期投资跌价准备
Short-term
investments falling price reserves
应收款
Account receivable
1111
应收票据
Note
receivable
银行承兑汇票
Bank
acceptance
商业承兑汇票
Trade
acceptance
1121
应收股利
Dividend receivable
1122
应收利息
Interest receivable
1131
应收账款
Account receivable
1133
其他应收款
Other
notes receivable
1141
坏账准备
Bad debt reserves
1151
预付账款
Advance
money
1161
应收补贴款
Cover deficit by state subsidies of receivable
库存资产
Inventories
1201
物资采购
Supplies purchasing
1211
原材料
Raw materials
1221
包装物
Wrappage
1231
低值易耗品
Low-
value consumption goods
1232
材料成本差异
Materials cost
variance
1241
自制半成品
Semi-Finished goods
1243
库存商品
Finished goods
1244
商品进销差价
Differences between
purchasing and selling price
1251
委托加工物资
Work in process -
outsourced
1261
委托代销商品
Trust to and sell the
goods on a mission basis
1271
受托代销商品
missioned and sell
the goods on a mission basis
1281
存货跌价准备
Inventory falling
price reserves
1291
分期收款发出商品
Collect money and
send out the goods by stages
1301
待摊费用
Deferred and prepaid
expenses
长期投资
Long-term
investment
1401
长期股权投资
Long-term investment
on stocks
'140101
股票投资
Investment on stocks
'140102
其他股权投资
Other investment on stocks
1402
长期债权投资
Long-term investment
on bonds
'140201
债券投资
Investment on bonds
'140202
其他债权投资
Other investment on bonds
1421
长期投资减值准备
Long-term
investments depreciation reserves
股权投资减值准备
Stock rights
investment depreciation reserves
债权投资减值准备
Bcreditor's rights
investment depreciation reserves
1431
委托贷款
Entrust loans
'143101
本金
Principal
'143102
利息
Interest
'143103
减值准备
Depreciation reserves
固定资产
Fixed assets
1501
固定资产
Fixed assets
房屋
Building
建筑物
Structure
机器设备
Machinery equipment
运输设备
Transportation
facilities
工具器具
Instruments
and implement
1502
累计折旧
Accumulated
depreciation
1505
固定资产减值准备
Fixed assets
depreciation reserves
房屋、建筑物减值准备
Building/structure depreciation reserves
机器设备减值准备
Machinery equipment
depreciation reserves
1601
工程物资
Project goods and
material
'160101
专用材料
Special-purpose
material
'160102
专用设备
Special-purpose
equipment
'160103
预付大型设备款
Prepayments for
equipment
'160104
为生产准备的工具及器具
Preparative
instruments and implement for fabricate
1603
在建工程
Construction-in-process
安装工程
Erection works
在安装设备
Erecting equipment-in-
process
技术改造工程
Technical
innovation project
大修理工程
General overhaul project
1605
在建工程减值准备
Construction-in-
process depreciation reserves
1701
固定资产清理
Liquidation of fixed
assets
无形资产
Intangible
assets
1801
无形资产
Intangible assets
专利权
Patents
非专利技术
Non-Patents
商标权
Trademarks, Trade names
著作权
Copyrights
土地使用权
Tenure
商誉
Goodwill
1805
无形资产减值准备
Intangible Assets
depreciation reserves
专利权减值准备
Patent rights
depreciation reserves
商标权减值准备
trademark rights
depreciation reserves
1815
未确认融资费用
Unacknowledged
financial charges
待处理财产损溢
Wait deal assets loss or ine
1901
长期待摊费用
Long-term deferred
and prepaid expenses
1911
待处理财产损溢
Wait deal assets
loss or ine
'191101
待处理流动资产损溢
Wait deal intangible assets loss or ine
'191102
待处理固定资产损溢
Wait deal fixed assets loss or ine
二、负债类
Liability
短期负债
Current liability
2101
短期借款
Short-
term borrowing
2111
应付票据
Notes payable
银行承兑汇票
Bank acceptance
商业承兑汇票
Trade acceptance
2121
应付账款
Account
payable
2131
预收账款
Deposit received
2141
代销商品款
Proxy
sale goods revenue
2151
应付工资
Accrued wages
2153
应付福利费
Accrued welfarism
2161
应付股利
Dividends payable
2171
应交税金
Tax
payable
'217101
应交增值税
value added tax
payable
'21710101
进项税额
Withholdings on VAT
'21710102
已交税金
Paying tax
'21710103
转出未交增值税
Unpaid VAT
changeover
'21710104
减免税款
Tax deduction
'21710105
销项税额
Substituted money on VAT
'21710106
出口退税
Tax reimbursement for
export
'21710107
进项税额转出
Changeover
withnoldings on VAT
'21710108
出口抵减内销产品应纳税额
Export deduct
domestic sales goods tax
'21710109
转出多交增值税
Overpaid VAT
changeover
'21710110
未交增值税
Unpaid VAT
'217102
应交营业税
Business tax payable
'217103
应交消费税
Consumption tax
payable
'217104
应交资源税
Resources tax payable
'217105
应交所得税
Ine
tax payable
'217106
应交土地增值税
Increment tax on
land value payable
'217107
应交城市维护建设税
Tax for
maintaining and building cities payable
'217108
应交房产税
Housing property tax payable
'217109
应交土地使用税
Tenure tax payable
'217110
应交车船使用税
Vehicle and vessel usage license plate tax(VVULPT)
payable
'217111
应交个人所得税
Personal ine tax
payable
2176
其他应交款
Other fund in
conformity with paying
2181
其他应付款
Other payables
2191
预提费用
Drawing
expense in advance
其他负债
Other liabilities
2201
待转资产价值
Pending changerover
assets value
2211
预计负债
Anticipation
liabilities
长期负债
Long-term
Liabilities
2301
长期借款
Long-term loans
一年内到期的长期借款
Long-term loans
due within one year
一年后到期的长期借款
Long-term loans
due over one year
2311
应付债券
Bonds payable
'231101
债券面值
Face
value, Par value
'231102
债券溢价
Premium on bonds
'231103
债券折价
Discount on bonds
'231104
应计利息
Accrued interest
2321
长期应付款
Long-
term account payable
应付融资租赁款
Accrued financial
lease outlay
一年内到期的长期应付
Long-term account payable due within one year
一年后到期的长期应付
Long-term account
payable over one year
2331
专项应付款
Special payable
一年内到期的专项应付
Long-term special
payable due within one year
一年后到期的专项应付
Long-term special
payable over one year
2341
递延税款
Deferral taxes
三、所有者权益类
OWNERS'
EQUITY
资本
Capita
3101
实收资本
(
或股本
) Paid-up capital(or stock)
实收资本
Paicl-up capital
实收股本
Paid-up stock
3103
已归还投资
Investment Returned
公积
3111
资本公积
Capital
reserve
'311101
资本
(
或股本
)
溢价
< br> Cpital(or Stock) premium
'311102
接受捐赠非现金资产准备
Receive non-cash
donate reserve
'311103
股权投资准备
Stock right
investment reserves
'311105
拨款转入
Allocate sums
changeover in
'311106
外币资本折算差额
Foreign currency
capital
'311107
其他资本公积
Other capital reserve
3121
盈余公积
Surplus
reserves
'312101
法定盈余公积
Legal surplus
'312102
任意盈余公积
Free surplus reserves
利润
Profits
Cost
'312103
法定公益金
Legal public welfare
fund
'312104
储备基金
Reserve fund
'312105
企业发展基金
Enterprise expansion fund
'312106
利润归还投资
Profits capitalizad
on return of investment
3131
本年利润
Current year profits
3141
利润分配
Profit
distribution
'314101
其他转入
Other changeover in
'314102
提取法定盈余公积
Withdrawal legal surplus
'314103
提取法定公益金
Withdrawal legal
public welfare funds
'314104
提取储备基金
Withdrawal reserve
fund
'314105
提取企业发展基金
Withdrawal reserve
for business expansion
'314106
提取职工奖励及福利基金
Withdrawal staff
and workers' bonus and welfare
fund
'314107
利润归还投资
Profits capitalized on return of investment
'314108
应付优先股股利
Preferred Stock dividends payable
'314109
提取任意盈余公积
Withdrawal other mon accumulation fund
'314110
应付普通股股利
mon Stock dividends payable
'314111
转作资本
(
或股本
)
的普通股股利
mon Stock dividends
change to assets(or
stock)
'314115
未分配利润
Undistributed profit
4101
生产成本
Cost of manufacture
'410101
基本生产成本
Base cost of manufacture
'410102
辅助生产成本
Auxiliary cost of
manufacture
4105
制造费用
Manufacturing overhead
材料费
Materials
管理人员工资
Executive Salaries
奖金
Wages
退职金
Retirement allowance
补贴
Bonus
外保劳务费
Outsourcing fee
福利费
Employee
benefits/welfare
会议费
Conference
加班餐费
Special
duties
市内交通费
Business
traveling
通讯费
Correspondence
电话费
Correspondence
水电取暖费
Water
and Steam
税费
Taxes and dues
租赁费
Rent
管理费
Maintenance
车辆维护费
Vehicles maintenance
油料费
Vehicles maintenance
培训费
Education and training
接待费
Entertainment
图书、印刷费
Books and printing
运费
Transportation
四、成本类