1. 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
2. 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
3. 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
4. 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
5. 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
6. 英语版会计