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會(huì )計科目中英對照
為了連續、系統、全面地核算和監督經(jīng)濟活動(dòng)所引起的各項會(huì )計要素的增減變化，就有必要對會(huì )計要素的具體內容按照其不同的特點(diǎn)和經(jīng)濟管理要求進(jìn)行科學(xué)的分類(lèi)，并事先確定分類(lèi)核算的項目名稱(chēng)，規定其核算內容。這種對會(huì )計要素的具體內容進(jìn)行分類(lèi)核算的項目，稱(chēng)為會(huì )計科目。以下是yjbys整理的會(huì )計科目中英對照，快來(lái)收藏吧。
一、資產(chǎn) assets
流動(dòng)資產(chǎn) 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(jià)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(guān)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(guān)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(mǎi)賣(mài)遠匯折價(jià) 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(guān)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(xiāo)商品 consigned goods
在途商品 goods in transit
備抵存貨跌價(jià)損失 allowance for reduction of inventory to market
制成品 finished goods
寄銷(xiāo)制成品 consigned finished goods
副產(chǎn)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(jià)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(pán)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(dòng)資產(chǎn) other current assets
進(jìn)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(chǎn) deferred income tax assets
遞延兌換損失 deferred foreign exchange losses
業(yè)主(股東)往來(lái) owners^(stockholders^) current account
同業(yè)往來(lái) current account with others
其它流動(dòng)資產(chǎn)-其它 other current assets - other
、 基金及長(cháng)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(cháng)期投資 long-term investments
長(cháng)期股權投資 long-term equity investments
長(cháng)期債券投資 long-term bond investments
長(cháng)期不動(dòng)產(chǎn)投資 long-term real estate in-vestments
人壽保險現金解約價(jià)值 cash surrender value of life insurance
其它長(cháng)期投資 other long-term investments
備抵長(cháng)期投資跌價(jià)損失 allowance for excess of cost over market value of long-term investments
、 固定資產(chǎn) 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(chǎn) leased assets
租賃資產(chǎn) leased assets
累積折舊 -租賃資產(chǎn) 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(chǎn) miscellaneous property, plant, and equipment
雜項固定資產(chǎn) miscellaneous property, plant, and equipment
雜項固定資產(chǎn)-重估增值 miscellaneous property, plant, and equipment - revaluation increments
累積折舊- 雜項固定資產(chǎn) accumulated depreciation - miscellaneous property, plant, and equipment
遞耗資產(chǎn) depletable assets
遞耗資產(chǎn) 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(wú)形資產(chǎn) intangible assets
商標權 trademarks
商標權 trademarks
專(zhuān)利權 patents
專(zhuān)利權 patents
特許權 franchise
特許權 franchise
著(zhù)作權 copyright
著(zhù)作權 copyright
計算機軟件 computer software
計算機軟件 computer software cost
商譽(yù) goodwill
商譽(yù) goodwill
開(kāi)辦費 organization costs
開(kāi)辦費 organization costs
其它無(wú)形資產(chǎn) other intangibles
遞延退休金成本 deferred pension costs
租賃權益改良 leasehold improvements
其它無(wú)形資產(chǎn)-其它 other intangible assets - other
其它資產(chǎn) other assets
遞延資產(chǎn) deferred assets
債券發(fā)行成本 deferred bond issuance costs
長(cháng)期預付租金 long-term prepaid rent
長(cháng)期預付保險費 long-term prepaid insurance
遞延所得稅資產(chǎn) deferred income tax assets
預付退休金 prepaid pension cost
其它遞延資產(chǎn) other deferred assets
閑置資產(chǎn) idle assets
閑置資產(chǎn) idle assets
長(cháng)期應收票據及款項與催收帳款 long-term notes , accounts and overdue receivables
長(cháng)期應收票據 long-term notes receivable
長(cháng)期應收帳款 long-term accounts receivable
催收帳款 overdue receivables
長(cháng)期應收票據及款項與催收帳款-關(guān)系人 long-term notes, accounts and overdue receivables- related parties
其它長(cháng)期應收款項 other long-term receivables
備抵呆帳-長(cháng)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(chǎn) assets leased to others
出租資產(chǎn) assets leased to others
出租資產(chǎn) -重估增值 assets leased to others - incremental value from revaluation
累積折舊 -出租資產(chǎn) accumulated depreciation - assets leased to others
存出保證金 refundable deposit
存出保證金 refundable deposits
雜項資產(chǎn) miscellaneous assets
受限制存款 certificate of deposit - restricted
雜項資產(chǎn) -其它 miscellaneous assets - other
二、 負債 liabilities
~ 流動(dòng)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(yè)主 short-term borrowings - owners
短期借款 -員工 short-term borrowings - employees
短期借款 -關(guān)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(yè)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(jià) 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(guān)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(guān)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(yíng)業(yè)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(mǎi)賣(mài)遠匯溢價(jià) 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(guān)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(yíng)業(yè)周期內到期長(cháng)期負債 long-term liabilities -current portion
一年或一營(yíng)業(yè)周期內到期公司債 corporate bonds payable - current portion
一年或一營(yíng)業(yè)周期內到期長(cháng)期借款 long-term loans payable - current portion
一年或一營(yíng)業(yè)周期內到期長(cháng)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(yíng)業(yè)周期內到期長(cháng)期應付票據及款項-關(guān)系人 long-term notes and accounts payables to related parties - current portion
其它一年或一營(yíng)業(yè)周期內到期長(cháng)期負債 other long-term lia- bilities - current portion
~ 其它流動(dòng)負債 other current liabilities
銷(xiāo)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(wù)/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(yè)主(股東)往來(lái) owners^ current account
同業(yè)往來(lái) current account with others
其它流動(dòng)負債-其它 other current liabilities - others
長(cháng)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(jià) premium(discount) on corporate bonds payable
長(cháng)期借款 long-term loans payable
長(cháng)期銀行借款 long-term loans payable - bank
長(cháng)期借款 -業(yè)主 long-term loans payable - owners
長(cháng)期借款 -員工 long-term loans payable - employees
長(cháng)期借款 -關(guān)系人 long-term loans payable - related parties
長(cháng)期借款 -其它 long-term loans payable - other
長(cháng)期應付票據及款項 long-term notes and accounts payable
長(cháng)期應付票據 long-term notes payable
長(cháng)期應付帳款 long-term accounts pay-able
長(cháng)期應付租賃負債 long-term capital lease liabilities
長(cháng)期應付票據及款項 -關(guān)系人 Long-term notes and accounts payable - related parties
其它長(cháng)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(cháng)期負債 other long-term liabilities
其它長(cháng)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(yè)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(jià) paid-in capital in excess of par
普通股股票溢價(jià) paid-in capital in excess of par- common stock
特別股股票溢價(jià) paid-in capital in excess of par- preferred stock
資產(chǎn)重估增值準備 capital surplus from assets revaluation
資產(chǎn)重估增值準備 capital surplus from assets revaluation
處分資產(chǎn)溢價(jià)公積 capital surplus from gain on disposal of assets
處分資產(chǎn)溢價(jià)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(cháng)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(cháng)期股權投資未實(shí)現跌價(jià)損失 unrealized loss on market value decline of long-term equity investments
長(cháng)期股權投資未實(shí)現跌價(jià)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(lèi)
營(yíng)業(yè)收入 operating revenue
銷(xiāo)貨收入 sales revenue
銷(xiāo)貨收入 sales revenue
銷(xiāo)貨收入 sales revenue
分期付款銷(xiāo)貨收入 installment sales revenue
銷(xiāo)貨退回 sales return
銷(xiāo)貨退回 sales return
銷(xiāo)貨折讓 sales allowances
銷(xiāo)貨折讓 sales discounts and allowances
勞務(wù)收入 service revenue
勞務(wù)收入 service revenue
勞務(wù)收入 service revenue
業(yè)務(wù)收入 agency revenue
業(yè)務(wù)收入 agency revenue
業(yè)務(wù)收入 agency revenue
其它營(yíng)業(yè)收入 other operating revenue
其它營(yíng)業(yè)收入-其它 other operating revenue
其它營(yíng)業(yè)收入-其它 other operating revenue - other
營(yíng)業(yè)成本 operating costs
銷(xiāo)貨成本 cost of goods sold
銷(xiāo)貨成本 cost of goods sold
銷(xiāo)貨成本 cost of goods sold
分期付款銷(xiāo)貨成本 installment cost of goods sold
進(jìn)貨 purchases
進(jìn)貨 purchases
進(jìn)貨費用 purchase expenses
進(jìn)貨退出 purchase returns
進(jìn)貨折讓 charges on purchased merchandise
進(jìn)料 materials purchased
進(jìn)料 material purchased
進(jìn)料費用 charges on purchased material
進(jìn)料退出 material purchase returns
進(jìn)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(wù)成本制 ervice costs
勞務(wù)成本 service costs
勞務(wù)成本 service costs
勞務(wù)成本制 ervice costs
勞務(wù)成本 service costs
勞務(wù)成本 service costs
業(yè)務(wù)成本 gency costs
業(yè)務(wù)成本 agency costs
業(yè)務(wù)成本 agency costs
其它營(yíng)業(yè)成本 other operating costs
其它營(yíng)業(yè)成本-其它 other operating costs-other
其它營(yíng)業(yè)成本-其它 other operating costs - other
營(yíng)業(yè)費用 operating expenses
推銷(xiāo)費用 selling expenses
~ 推銷(xiāo)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(xiāo)費用 other selling expenses
管理及總務(wù)費用 general administrative expenses
~ 管理及總務(wù)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(xiāo)損失 loss on export sales
伙食費 meal (expenses)
職工福利 employee benefits/welfare
研究發(fā)展費用 research and development expense
傭金支出 commission (expense)
訓練費 training (expense)
勞務(wù)費 professional service fees
其它管理及總務(wù)費用 other general and administrative expenses
研究發(fā)展費用 research and development expenses
~ 研究發(fā)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(fā)展費用 other research and development expenses
營(yíng)業(yè)外收入及費用 non-operating revenue and expenses, other income(expense)
~ 營(yíng)業(yè)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(jià)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(chǎn)溢價(jià)收入 gain on disposal of assets
處分資產(chǎn)溢價(jià)收入 gain on disposal of assets
其它營(yíng)業(yè)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(pán)盈 gain on physical inventory
存貨跌價(jià)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(yíng)業(yè)外收入-其它 other non-operating revenue- other items
~ 營(yíng)業(yè)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(shí)現跌價(jià)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(chǎn)損失 loss on disposal of assets
處分資產(chǎn)損失 loss on disposal of assets
其它營(yíng)業(yè)外費用 other non-operating expenses
停工損失 loss on work stoppages
災害損失 casualty loss
存貨盤(pán)損 loss on physical inventory
存貨跌價(jià)及呆滯損失 loss for market price decline and obsolete and slow-moving inventories
其它營(yíng)業(yè)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(jīng)常營(yíng)業(yè)損益 nonrecurring gain or loss
停業(yè)部門(mén)損益 gain(loss) from discontinued operations
停業(yè)部門(mén)損益-停業(yè)前營(yíng)業(yè)損益 income(loss) from operations of discontinued segments
停業(yè)部門(mén)損益-停業(yè)前營(yíng)業(yè)損益 income(loss) from operations of discontinued segment
停業(yè)部門(mén)損益-處分損益 gain(loss) from disposal of discontinued segments
停業(yè)部門(mén)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(huì )計原則變動(dòng)累積影響數 cumulative effect of changes in accounting principles
會(huì )計原則變動(dòng)累積影響數 cumulative effect of changes in accounting principles
會(huì )計原則變動(dòng)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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