會計科目中英對照

會計科目中英對照

　　為了連續、系統、全面地核算和監督經濟活動所引起的各項會計要素的增減變化，就有必要對會計要素的具體內容按照其不同的特點和經濟管理要求進行科學的分類，并事先確定分類核算的項目名稱，規定其核算內容。這種對會計要素的具體內容進行分類核算的項目，稱為會計科目。以下是yjbys整理的會計科目中英對照，快來收藏吧。

　　一、資產 assets

　　流動資產 current assets

　　現金及約當現金 cash and cash equivalents

　　庫存現金 cash on hand

　　零用金/周轉金 petty cash/revolving funds

　　銀行存款 cash in banks

　　在途現金 cash in transit

　　約當現金 cash equivalents

　　其它現金及 約當現金 other cash and cash equivalents

　　短期投資 short-term investments

　　短期投資 -股票 short-term investments - stock

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

　　短期投資 -政府債券 short-term investments - government bonds

　　短期投資 -受益憑證 short-term investments - beneficiary certificates

　　短期投資 -公司債 short-term investments - corporate bonds

　　短期投資 -其它 short-term investments - other

　　備抵短期投資跌價損失 allowance for reduction of short-term investment to market

　　應收票據 notes receivable

　　應收票據 notes receivable

　　應收票據貼現 discounted notes receivable

　　應收票據 -關系人 notes receivable - related parties

　　其它應收票據 other notes receivable

　　備抵呆帳 -應收票據 allowance for uncollec- tible accounts- notes receivable

　　應收帳款 accounts receivable

　　應收帳款 accounts receivable

　　應收分期帳款 installment accounts receivable

　　應收帳款 -關系人 accounts receivable - related parties

　　備抵呆帳 -應收帳款 allowance for uncollec- tible accounts - accounts receivable

　　其它應收款 other receivables

　　應收出售遠匯款 forward exchange contract receivable

　　應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies

　　買賣遠匯折價 discount on forward ex-change contract

　　應收收益 earned revenue receivable

　　應收退稅款 income tax refund receivable

　　其它應收款 - 關系人 other receivables - related parties

　　其它應收款 - 其它 other receivables - other

　　備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables

　　~ 存貨 inventories

　　商品存貨 merchandise inventory

　　寄銷商品 consigned goods

　　在途商品 goods in transit

　　備抵存貨跌價損失 allowance for reduction of inventory to market

　　制成品 finished goods

　　寄銷制成品 consigned finished goods

　　副產品 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

　　備抵存貨跌價損失 allowance for reduction of inventory to market

　　預付費用 prepaid expenses

　　預付薪資 prepaid payroll

　　預付租金 prepaid rents

　　預付保險費 prepaid insurance

　　用品盤存 office supplies

　　預付所得稅 prepaid income tax

　　其它預付費用 other prepaid expenses

　　預付款項 prepayments

　　預付貨款 prepayment for purchases

　　其它預付款項 other prepayments

　　~ 其它流動資產 other current assets

　　進項稅額 VAT paid ( or input tax)

　　留抵稅額 excess VAT paid (or overpaid VAT)

　　暫付款 temporary payments

　　代付款 payment on behalf of others

　　員工借支 advances to employees

　　存出保證金 refundable deposits

　　受限制存款 certificate of deposit-restricted

　　遞延所得稅資產 deferred income tax assets

　　遞延兌換損失 deferred foreign exchange losses

　　業主(股東)往來 owners^(stockholders^) current account

　　同業往來 current account with others

　　其它流動資產-其它 other current assets - other

　　、 基金及長期投資 funds and long-term investments

　　基金 funds

　　償債基金 redemption fund (or sinking fund)

　　改良及擴充基金 fund for improvement and expansion

　　意外損失準備基金 contingency fund

　　退休基金 pension fund

　　其它基金 other funds

　　長期投資 long-term investments

　　長期股權投資 long-term equity investments

　　長期債券投資 long-term bond investments

　　長期不動產投資 long-term real estate in-vestments

　　人壽保險現金解約價值 cash surrender value of life insurance

　　其它長期投資 other long-term investments

　　備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments

　　、 固定資產 property , plant, and equipment

　　土地 land

　　土地 land

　　土地-重估增值 land - revaluation increments

　　土地改良物 land improvements

　　土地改良物 land improvements

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

　　累積折舊 -土地改良物 accumulated depreciation - land improvements

　　房屋及建物 buildings

　　房屋及建物 buildings

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

　　累積折舊 -房屋及建物 accumulated depreciation - buildings

　　~ 機(器)具及設備 machinery and equipment

　　機(器)具 machinery

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

　　累積折舊 -機(器)具 accumulated depreciation - machinery

　　租賃資產 leased assets

　　租賃資產 leased assets

　　累積折舊 -租賃資產 accumulated depreciation - leased assets

　　租賃權益改良 leasehold improvements

　　租賃權益改良 leasehold improvements

　　累積折舊- 租賃權益改良 accumulated depreciation - leasehold improvements

　　未完工程及預付購置設備款 construction in progress and prepayments forequipment

　　未完工程 construction in progress

　　預付購置設備款 prepayment for equipment

　　雜項固定資產 miscellaneous property, plant, and equipment

　　雜項固定資產 miscellaneous property, plant, and equipment

　　雜項固定資產-重估增值 miscellaneous property, plant, and equipment - revaluation increments

　　累積折舊- 雜項固定資產 accumulated depreciation - miscellaneous property, plant, and equipment

　　遞耗資產 depletable assets

　　遞耗資產 depletable assets

　　天然資源 natural resources

　　天然資源 -重估增值 natural resources -revaluation increments

　　累積折耗 -天然資源 accumulated depletion - natural resources

　　無形資產 intangible assets

　　商標權 trademarks

　　商標權 trademarks

　　專利權 patents

　　專利權 patents

　　特許權 franchise

　　特許權 franchise

　　著作權 copyright

　　著作權 copyright

　　計算機軟件 computer software

　　計算機軟件 computer software cost

　　商譽 goodwill

　　商譽 goodwill

　　開辦費 organization costs

　　開辦費 organization costs

　　其它無形資產 other intangibles

　　遞延退休金成本 deferred pension costs

　　租賃權益改良 leasehold improvements

　　其它無形資產-其它 other intangible assets - other

　　其它資產 other assets

　　遞延資產 deferred assets

　　債券發行成本 deferred bond issuance costs

　　長期預付租金 long-term prepaid rent

　　長期預付保險費 long-term prepaid insurance

　　遞延所得稅資產 deferred income tax assets

　　預付退休金 prepaid pension cost

　　其它遞延資產 other deferred assets

　　閑置資產 idle assets

　　閑置資產 idle assets

　　長期應收票據及款項與催收帳款 long-term notes , accounts and overdue receivables

　　長期應收票據 long-term notes receivable

　　長期應收帳款 long-term accounts receivable

　　催收帳款 overdue receivables

　　長期應收票據及款項與催收帳款-關系人 long-term notes, accounts and overdue receivables- related parties

　　其它長期應收款項 other long-term receivables

　　備抵呆帳-長期應收票據及款項與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables

　　出租資產 assets leased to others

　　出租資產 assets leased to others

　　出租資產 -重估增值 assets leased to others - incremental value from revaluation

　　累積折舊 -出租資產 accumulated depreciation - assets leased to others

　　存出保證金 refundable deposit

　　存出保證金 refundable deposits

　　雜項資產 miscellaneous assets

　　受限制存款 certificate of deposit - restricted

　　雜項資產 -其它 miscellaneous assets - other

　　二、 負債 liabilities

　　~ 流動負債 current liabilities

　　短期借款 short-term borrowings(debt)

　　銀行透支 bank overdraft

　　銀行借款 bank loan

　　短期借款 -業主 short-term borrowings - owners

　　短期借款 -員工 short-term borrowings - employees

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

　　短期借款 -其它 short-term borrowings - other

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

　　應付商業本票 commercial paper payable

　　銀行承兌匯票 bank acceptance

　　其它應付短期票券 other short-term notes and bills payable

　　應付短期票券折價 discount on short-term notes and bills payable

　　應付票據 notes payable

　　應付票據 notes payable

　　應付票據 -關系人 notes payable - related parties

　　其它應付票據 other notes payable

　　應付帳款 accounts pay able

　　應付帳款 accounts payable

　　應付帳款 -關系人 accounts payable - related parties

　　應付所得稅 income taxes payable

　　應付所得稅 income tax payable

　　應付費用 accrued expenses

　　應付薪工 accrued payroll

　　應付租金 accrued rent payable

　　應付利息 accrued interest payable

　　應付營業稅 accrued VAT payable

　　應付稅捐 -其它 accrued taxes payable- other

　　其它應付費用 other accrued expenses payable

　　~ 其它應付款 other payables

　　應付購入遠匯款 forward exchange contract payable

　　應付遠匯款 -外幣 forward exchange contract payable - foreign currencies

　　買賣遠匯溢價 premium on forward exchange contract

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

　　應付設備款 Payables on equipment

　　其它應付款 -關系人 other payables - related parties

　　應付股利 dividend payable

　　應付紅利 bonus payable

　　應付董監事酬勞 compensation payable to directors and supervisors

　　其它應付款 -其它 other payables - other

　　預收款項advance receipts

　　預收貨款 sales revenue received in advance

　　預收收入 revenue received in advance

　　其它預收款 other advance receipts

　　一年或一營業周期內到期長期負債 long-term liabilities -current portion

　　一年或一營業周期內到期公司債 corporate bonds payable - current portion

　　一年或一營業周期內到期長期借款 long-term loans payable - current portion

　　一年或一營業周期內到期長期應付票據及款項 long-term notes and accounts payable due within one year or one operating cycle

　　一年或一營業周期內到期長期應付票據及款項-關系人 long-term notes and accounts payables to related parties - current portion

　　其它一年或一營業周期內到期長期負債 other long-term lia- bilities - current portion

　　~ 其它流動負債 other current liabilities

　　銷項稅額 VAT received(or output tax)

　　暫收款 temporary receipts

　　代收款 receipts under custody

　　估計售后服務/保固負債 estimated warranty liabilities

　　遞延所得稅負債 deferred income tax liabilities

　　遞延兌換利益 deferred foreign exchange gain

　　業主(股東)往來 owners^ current account

　　同業往來 current account with others

　　其它流動負債-其它 other current liabilities - others

　　長期負債 long-term liabilities

　　應付公司債 corporate bonds payable

　　應付公司債 corporate bonds payable

　　應付公司債溢(折)價 premium(discount) on corporate bonds payable

　　長期借款 long-term loans payable

　　長期銀行借款 long-term loans payable - bank

　　長期借款 -業主 long-term loans payable - owners

　　長期借款 -員工 long-term loans payable - employees

　　長期借款 -關系人 long-term loans payable - related parties

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

　　長期應付票據及款項 long-term notes and accounts payable

　　長期應付票據 long-term notes payable

　　長期應付帳款 long-term accounts pay-able

　　長期應付租賃負債 long-term capital lease liabilities

　　長期應付票據及款項 -關系人 Long-term notes and accounts payable - related parties

　　其它長期應付款項 other long-term payables

　　估計應付土地增值稅 accrued liabilities for land value increment tax

　　估計應付土地增值稅 estimated accrued land value incremental tax pay-able

　　應計退休金負債 accrued pension liabilities

　　應計退休金負債 accrued pension liabilities

　　其它長期負債 other long-term liabilities

　　其它長期負債-其它 other long-term liabilities - other

　　其它負債 other liabilities

　　遞延負債 deferred liabilities

　　遞延收入 deferred revenue

　　遞延所得稅負債 deferred income tax liabilities

　　其它遞延負債 other deferred liabilities

　　存入保證金 deposits received

　　存入保證金 guarantee deposit received

　　雜項負債 miscellaneous liabilities

　　雜項負債 -其它 miscellaneous liabilities - other

　　三、業主權益 owners^ equity

　　資本 capital

　　資本(或股本) capital

　　普通股股本 capital - common stock

　　特別股股本 capital - preferred stock

　　預收股本 capital collected in advance

　　待分配股票股利 stock dividends to be distributed

　　資本 capital

　　資本公積 additional paid-in capital

　　股票溢價 paid-in capital in excess of par

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

　　特別股股票溢價 paid-in capital in excess of par- preferred stock

　　資產重估增值準備 capital surplus from assets revaluation

　　資產重估增值準備 capital surplus from assets revaluation

　　處分資產溢價公積 capital surplus from gain on disposal of assets

　　處分資產溢價公積 capital surplus from gain on disposal of assets

　　合并公積 capital surplus from business combination

　　合并公積 capital surplus from business combination

　　受贈公積 donated surplus

　　受贈公積 donated surplus

　　其它資本公積 other additional paid-in capital

　　權益法長期股權投資資本公積 additional paid-in capital from investee under equity method

　　資本公積- 庫藏股票交易 additional paid-in capital - treasury stock trans-actions

　　保留盈余(或累積虧損) retained earnings (accumulated deficit)

　　法定盈余公積 legal reserve

　　法定盈余公積 legal reserve

　　特別盈余公積 special reserve

　　意外損失準備 contingency reserve

　　改良擴充準備 improvement and expansion reserve

　　償債準備 special reserve for redemption of liabilities

　　其它特別盈余公積 other special reserve

　　未分配盈余(或累積虧損) retained earnings-unappropriated (or accumulated deficit)

　　累積盈虧 accumulated profit or loss

　　前期損益調整 prior period adjustments

　　本期損益 net income or loss for current period

　　權益調整 equity adjustments

　　長期股權投資未實現跌價損失 unrealized loss on market value decline of long-term equity investments

　　長期股權投資未實現跌價損失 unrealized loss on market value decline of long-term equity investments

　　累積換算調整數 cumulative translation adjustment

　　累積換算調整數 cumulative translation adjustments

　　未認列為退休金成本之凈損失 net loss not recognized as pension cost

　　未認列為退休金成本之凈損失 net loss not recognized as pension costs

　　庫藏股 treasury stock

　　庫藏股 treasury stock

　　庫藏股 treasury stock

　　少數股權 minority interest

　　少數股權 minority interest

　　少數股權 minority interest

　　四、損益類

　　營業收入 operating revenue

　　銷貨收入 sales revenue

　　銷貨收入 sales revenue

　　銷貨收入 sales revenue

　　分期付款銷貨收入 installment sales revenue

　　銷貨退回 sales return

　　銷貨退回 sales return

　　銷貨折讓 sales allowances

　　銷貨折讓 sales discounts and allowances

　　勞務收入 service revenue

　　勞務收入 service revenue

　　勞務收入 service revenue

　　業務收入 agency revenue

　　業務收入 agency revenue

　　業務收入 agency revenue

　　其它營業收入 other operating revenue

　　其它營業收入-其它 other operating revenue

　　其它營業收入-其它 other operating revenue - other

　　營業成本 operating costs

　　銷貨成本 cost of goods sold

　　銷貨成本 cost of goods sold

　　銷貨成本 cost of goods sold

　　分期付款銷貨成本 installment cost of goods sold

　　進貨 purchases

　　進貨 purchases

　　進貨費用 purchase expenses

　　進貨退出 purchase returns

　　進貨折讓 charges on purchased merchandise

　　進料 materials purchased

　　進料 material purchased

　　進料費用 charges on purchased material

　　進料退出 material purchase returns

　　進料折讓 material purchase allowances

　　直接人工 direct labor

　　直接人工 direct labor

　　~ 制造費用 manufacturing overhead

　　間接人工 indirect labor

　　租金支出 rent expense, rent

　　文具用品 office supplies (expense)

　　旅費 travelling expense, travel

　　運費 shipping expenses, freight

　　郵電費 postage (expenses)

　　修繕費 repair(s) and maintenance (expense )

　　包裝費 packing expenses

　　水電瓦斯費 utilities (expense)

　　保險費 insurance (expense)

　　加工費 manufacturing overhead - outsourced

　　稅捐 taxes

　　折舊 depreciation expense

　　各項耗竭及攤提 various amortization

　　伙食費 meal (expenses)

　　職工福利 employee benefits/welfare

　　訓練費 training (expense)

　　間接材料 indirect materials

　　其它制造費用 other manufacturing expenses

　　勞務成本制 ervice costs

　　勞務成本 service costs

　　勞務成本 service costs

　　勞務成本制 ervice costs

　　勞務成本 service costs

　　勞務成本 service costs

　　業務成本 gency costs

　　業務成本 agency costs

　　業務成本 agency costs

　　其它營業成本 other operating costs

　　其它營業成本-其它 other operating costs-other

　　其它營業成本-其它 other operating costs - other

　　營業費用 operating expenses

　　推銷費用 selling expenses

　　~ 推銷費用 selling expenses

　　薪資支出 payroll expense

　　租金支出 rent expense, rent

　　文具用品 office supplies (expense)

　　旅費 travelling expense, travel

　　運費 shipping expenses, freight

　　郵電費 postage (expenses)

　　修繕費 repair(s) and maintenance (expense)

　　廣告費 advertisement expense, advertisement

　　水電瓦斯費 utilities (expense)

　　保險費 insurance (expense)

　　交際費 entertainment (expense)

　　捐贈 donation (expense)

　　稅捐 taxes

　　呆帳損失 loss on uncollectible accounts

　　折舊 depreciation expense

　　各項耗竭及攤提 various amortization

　　伙食費 meal (expenses)

　　職工福利 employee benefits/welfare

　　傭金支出 commission (expense)

　　訓練費 training (expense)

　　其它推銷費用 other selling expenses

　　管理及總務費用 general administrative expenses

　　~ 管理及總務費用 general administrative expenses

　　薪資支出 payroll expense

　　租金支出 rent expense, rent

　　文具用品 office supplies

　　旅費 travelling expense, travel

　　運費 shipping expenses,freight

　　郵電費 postage (expenses)

　　修繕費 repair(s) and maintenance (expense)

　　廣告費 advertisement expense, advertisement

　　水電瓦斯費 utilities (expense)

　　保險費 insurance (expense)

　　交際費 entertainment (expense)

　　捐贈 donation (expense)

　　稅捐 taxes

　　呆帳損失 loss on uncollectible accounts

　　折舊 depreciation expense

　　各項耗竭及攤提 various amortization

　　外銷損失 loss on export sales

　　伙食費 meal (expenses)

　　職工福利 employee benefits/welfare

　　研究發展費用 research and development expense

　　傭金支出 commission (expense)

　　訓練費 training (expense)

　　勞務費 professional service fees

　　其它管理及總務費用 other general and administrative expenses

　　研究發展費用 research and development expenses

　　~ 研究發展費用 research and development expenses

　　薪資支出 payroll expense

　　租金支出 rent expense, rent

　　文具用品 office supplies

　　旅費 travelling expense, travel

　　運費 shipping expenses, freight

　　郵電費 postage (expenses)

　　修繕費 repair(s) and maintenance (expense)

　　水電瓦斯費 utilities (expense)

　　保險費 insurance (expense)

　　交際費 entertainment (expense)

　　稅捐 taxes

　　折舊 depreciation expense

　　各項耗竭及攤提 various amortization

　　伙食費 meal (expenses)

　　職工福利 employee benefits/welfare

　　訓練費 training (expense)

　　其它研究發展費用 other research and development expenses

　　營業外收入及費用 non-operating revenue and expenses, other income(expense)

　　~ 營業外收入 non-operating revenue

　　利息收入 interest revenue

　　利息收入 interest revenue/income

　　投資收益 investment income

　　權益法認列之投資收益 investment income recognized under equity method

　　股利收入 dividends income

　　短期投資市價回升利益 gain on market price recovery of short-term investment

　　兌換利益 foreign exchange gain

　　兌換利益 foreign exchange gain

　　處分投資收益 gain on disposal of investments

　　處分投資收益 gain on disposal of investments

　　處分資產溢價收入 gain on disposal of assets

　　處分資產溢價收入 gain on disposal of assets

　　其它營業外收入 other non-operating revenue

　　捐贈收入 donation income

　　租金收入 rent revenue/income

　　傭金收入 commission revenue/income

　　出售下腳及廢料收入 revenue from sale of scraps

　　存貨盤盈 gain on physical inventory

　　存貨跌價回升利益 gain from price recovery of inventory

　　壞帳轉回利益 gain on reversal of bad debts

　　其它營業外收入-其它 other non-operating revenue- other items

　　~ 營業外費用 non-operating expenses

　　利息費用 interest expense

　　利息費用 interest expense

　　投資損失 investment loss

　　權益法認列之投資損失 investment loss recog- nized under equity method

　　短期投資未實現跌價損失 unrealized loss on reduction of short-term investments to market

　　兌換損失 foreign exchange loss

　　兌換損失 foreign exchange loss

　　處分投資損失 loss on disposal of investments

　　處分投資損失 loss on disposal of investments

　　處分資產損失 loss on disposal of assets

　　處分資產損失 loss on disposal of assets

　　其它營業外費用 other non-operating expenses

　　停工損失 loss on work stoppages

　　災害損失 casualty loss

　　存貨盤損 loss on physical inventory

　　存貨跌價及呆滯損失 loss for market price decline and obsolete and slow-moving inventories

　　其它營業外費用-其它 other non-operating expenses- other

　　所得稅費用(或利益) income tax expense (or benefit)

　　所得稅費用(或利益) income tax expense (or benefit)

　　所得稅費用(或利益) income tax expense (or benefit)

　　所得稅費用(或利益) income tax expense ( or benefit)

　　非經常營業損益 nonrecurring gain or loss

　　停業部門損益 gain(loss) from discontinued operations

　　停業部門損益-停業前營業損益 income(loss) from operations of discontinued segments

　　停業部門損益-停業前營業損益 income(loss) from operations of discontinued segment

　　停業部門損益-處分損益 gain(loss) from disposal of discontinued segments

　　停業部門損益-處分損益 gain(loss) from disposal of discontinued segment

　　非常損益 extraordinary gain or loss

　　非常損益 extraordinary gain or loss

　　非常損益 extraordinary gain or loss

　　會計原則變動累積影響數 cumulative effect of changes in accounting principles

　　會計原則變動累積影響數 cumulative effect of changes in accounting principles

　　會計原則變動累積影響數 cumulative effect of changes in accounting principles

　　少數股權凈利 minority interest income

　　少數股權凈利 minority interest income

　　少數股權凈利 minority interest income

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