新会计科目中英文对照

名称英译资产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短期投资-股票short-term investments-stock短期投资-短期票券short-term investments-short-term notesand bills短期投资-政府债券short-term investments-government bonds短期投资-受益凭证short-term investments-beneficiarycertificates短期投资-公司债short-term investments-corporate bonds短期投资-其它short-term investments-other备抵短期投资跌价损失allowance for reduction of short-terminvestment to market应收票据notes receivable应收票据notes receivable应收票据贴现discounted notes receivable应收票据-关系人notes receivable-related parties其它应收票据other notes receivable备抵呆帐-应收票据allowance for uncollec-tible accounts-notesreceivable应收帐款accounts receivable应收帐款accounts receivable应收分期帐款installment accounts receivable应收帐款-关系人accounts receivable-related parties备抵呆帐-应收帐款allowance for uncollec-tible accounts-accounts receivable其它应收款other Receivables应收出售远汇款forward exchange contract receivable应收远汇款-外币forward exchange contract receivable-foreign currencies买卖远汇折价discount on forward ex-change contract应收收益earned revenue receivable应收退税款income tax refund receivable其它应收款-关系人other receivables-related parties其它应收款-其它other receivables-other备抵呆帐-其它应收款allowance for uncollec-tible accounts-otherreceivables存货inventories商品存货merchandise inventory寄销商品consigned goods在途商品goods in transit备抵存货跌价损失allowance for reduction of inventory tomarket制成品finished goods寄销制成品consigned finished goods副产品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备抵存货跌价损失allowance for reduction of inventory tomarket预付费用prepaid expenses预付薪资prepaid payroll预付租金prepaid rents预付保险费prepaid insurance用品盘存office supplies预付所得税prepaid income tax其它预付费用other prepaid expenses预付款项prepayments预付货款prepayment for purchases其它预付款项other prepayments其它流动资产other current assets进项税额VAT paid ( or input tax)留抵税额excess VAT paid (or overpaid VAT)暂付款temporary payments代付款payment on behalf of others员工借支advances to employees存出保证金refundable deposits受限制存款certificate of deposit-restricted递延所得税资产deferred income tax assets递延兑换损失deferred Foreign Exchange losses业主往来(股东往来)owners'(stockholders') current account同业往来current account with others其它流动资产-其它other current assets-other基金及长期投资funds and long-term investments基金funds偿债基金redemption fund (or sinking fund)改良及扩充基金fund for improvement and expansion意外损失准备基金contingency fund退休基金pension fund其它基金other funds长期投资long-term investments长期股权投资long-term equity investments长期债券投资long-term bond investments长期不动产投资long-term real estate in-vestments人寿保险现金解约价值cash Surrender value of life insurance其它长期投资other long-term investments备抵长期投资跌价损失allowance for excess of cost over marketvalue of long-term investments固定资产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累积折旧-土地改良物accumulated depreciation-landimprovements房屋及建物buildings房屋及建物buildings房屋及建物-重估增值buildings-revaluation increments累积折旧-房屋及建物accumulated depreciation-buildings机(器)具及设备machinery and equipment机(器)具machinery机(器)具-重估增值machinery-revaluation increments累积折旧-机(器)具accumulated depreciation-machinery租赁资产leased assets租赁资产leased assets累积折旧-租赁资产accumulated depreciation-leased assets租赁权益改良leasehold improvements租赁权益改良leasehold improvements累积折旧-租赁权益改良accumulated depreciation-leaseholdimprovements未完工程及预付购置设备款construction in progress and prepaymentsfor equipment未完工程construction in progress预付购置设备款prepayment for equipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产-重估增值miscellaneous property, plant, andequipment-revaluation increments累积折旧-杂项固定资产accumulated depreciation-miscellaneousproperty, plant, and equipment递耗资产depletable assets递耗资产depletable assets天然资源natural resources重估增值-天然资源natural resources-revaluation increments累积折耗-天然资源accumulated depletion-natural resources无形资产intangible assets商标权trademarks商标权trademarks专利权patents专利权patents特许权franchise特许权franchise著作权copyright著作权copyright计算机软件Computer Software计算机软件computer software cost商誉goodwill商誉goodwill开办费organization costs开办费organization costs其它无形资产other intangibles递延退休金成本deferred pension costs租赁权益改良leasehold improvements其它无形资产-其它other intangible assets-other其它资产other assets递延资产deferred assets债券发行成本deferred bond issuance costs长期预付租金long-term prepaid rent长期预付保险费long-term prepaid insurance递延所得税资产deferred income tax assets预付退休金prepaid pension cost其它递延资产other deferred assets闲置资产idle assets闲置资产idle assets长期应收票据及款项与催收帐款long-term notes , accounts and overduereceivables长期应收票据long-term notes receivable长期应收帐款long-term accounts receivable催收帐款overdue receivables长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overduereceivables-related parties其它长期应收款项other long-term receivables备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts-long-term notes, accounts and overduereceivables出租资产assets leased to others出租资产assets leased to others出租资产-重估增值assets leased to others-incremental valuefrom revaluation累积折旧-出租资产accumulated depreciation-assets leased toothers存出保证金refundable deposit存出保证金refundable deposits杂项资产miscellaneous assets受限制存款certificate of deposit-restricted杂项资产-其它miscellaneous assets-other

会计科目中英文对照

Asset 资产

1001 Cash 现金

1002 Cash in Bank 银行存款

1009 Other Cash&Cash Equivalents 其它货币资金

100901 Deposit in Other City 其它货币资金 外埠存款

100902 Cashier’s Cheque 其它货币资金 银行本票

100903 Bank Draft 其它货币资金 银行汇票

100904 Credit Card 其它货币资金 信用卡

100905 L/C Guarantee Deposits 其它货币资金 信用证保证金

100906 Refundable Deposits 其它货币资金 存出投资款

100907 Bank acceptances 其它货币资金 银行承兑汇票保证金

1101 Short-Term Investment 短期投资

110101 Stock 短期投资 股票

110102 Bonds 短期投资 债券

110103 Fund 短期投资 基金

110104 Other 短期投资 其它

1102 Falling Price Reserve 短期投资跌价准备

1111 Notes Receivable 应收票据

1121 Dividend Receivable 应收股利

1122 Interest Receivable 应收利息

1131 Account Receivable 应收账款

1133 Other Receivables 其它应收款

113301 Company 其它应收款 其它应收款单位款

113302 Personal 其它应收款 其它应收款个人款

113303 Tax of Salary 其它应收款 其它应收款--个人所得税

欢迎阅读 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 cash on hand?

1112 零用金/周转金

petty cash/revolving funds?

1113 银行存款 cash in banks?0 g

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?

会计科目中英文对照

引言

会计科目是会计核算中的基本单位，它既是会计信息的统计单位，也是会计核算的基本对象。会计科目的设立和使用对于正确记录和反映经济活动具有重要意义。会计科目中英文对照是在国际商务活动中至关重要的一环，能够帮助不同语言和文化背景的人员更好地理解和交流财务信息。本文将介绍常见的会计科目中英文对照，以便帮助读者更好地掌握相关知识。 资产类科目（Asset Accounts）

1. 现金 (Cash)

2. 银行存款 (Bank Deposits)

3. 应收账款 (Accounts Receivable)

4. 存货 (Inventory)

5. 长期投资 (Long-term Investments)

6. 固定资产 (Fixed Assets)

7. 无形资产 (Intangible Assets)

负债类科目（Liability Accounts）

1. 应付账款 (Accounts Payable) 2. 预收款项 (Prepd Expenses)

3. 短期借款 (Short-term Loans)

4. 长期借款 (Long-term Loans)

5. 应付利息 (Interest Payable)

6. 应交税费 (Taxes Payable)

7. 长期应付款 (Long-term Payables)

所有者权益类科目（Equity Accounts）

1. 资本 (Capital)

2. 盈余公积 (Surplus)

3. 利润 (Profit) 4. 股本 (Share Capital)

5. 其他综合收益 (Other Comprehensive

Income)

6. 留存收益 (Retned Earnings)

收入类科目（Revenue Accounts）

1. 销售收入 (Sales Revenue)

2. 业务收入 (Operating Revenue)