會計科目英文？會計科目英文縮寫：accounting；所謂會計，就是把企業有用的各種經濟業務統一成以貨幣為計量單位，通過記賬、算賬、報賬等一系列程序來提供反映企業財務狀況和經營成果的經濟信息。會計是以貨幣為主要計量單位，運用專門的方法，那么，會計科目英文？一起來了解一下吧。
現金 Cash in hand
銀行存款 Cash in bank
其他貨幣資金-外埠存款Other monetary assets - cash in other cities
其他貨幣資金-銀行本票 Other monetary assets - cashier‘s check
其他貨幣資金-銀行弊慎匯票 Other monetary assets - bank draft
其他貨幣資金-信用卡 Other monetary assets - credit cards
其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit
其他貨幣資金-存出投資款 Other monetary assets - cash for investment
短期投資-股票投資 Investments - Short term - stocks
短期投資-債券投資 Investments - Short term - bonds
短期投資-基金投資 Investments - Short term - funds
短期投資-其他投資 Investments - Short term - others
短期投資跌價準備 Provision for short-term investment
長期股權投資-股票咐卜褲投資 Long term equity investment - stocks
長期股權投資-其他股權投資 Longterm equity investment - others
長期債券投資-債券投資 Long term securities investemnt - bonds
長期債券投資-其他債權投資 Long term securities investment - others
長期投資減值準備 Provision for long-term investment
應收票據 Notes receivable
應收股利 Dividends receivable
應收利息 Interest receivable
應收帳款 Trade debtors
壞帳準備- 應收帳款 Provision for doubtful debts - trade debtors
預付帳款 Prepayment
應收補貼款Allowance receivable
其他應收款 Other debtors
壞帳準備- 其他應收款 Provision for doubtful debts - other debtors
其他流動資產 Other current assets
物資采購 Purchase
原材料 Raw materials
包裝物 Packing materials
低值易耗品 Low value consumbles
材料成本差異 Material cost difference
自制半成品 Self-manufactured goods
庫存商品 Finished goods
商品進銷差價 Difference between purchase & sales of commodities
委托加工衡簡物資 Consigned processiong material
委托代銷商品 Consignment-out
受托代銷商品 Consignment-in
分期收款發出商品 Goods on instalment sales
存貨跌價準備 Provision for obsolete stocks
待攤費用 Prepaid expenses
待處理流動資產損益 Unsettled G/L on current assets
待處理固定資產損益 Unsettled G/L on fixed assets
委托貸款-本金 Consignment loan - principle
委托貸款-利息 Consignment loan - interest
委托貸款-減值準備 Consignment loan - provision
固定資產-房屋建筑物 Fixed assets - Buildings
固定資產-機器設備 Fixed assets - Plant and machinery
固定資產-電子設備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
固定資產-運輸設備 Fixed assets - Automobiles
累計折舊 Accumulated depreciation
固定資產減值準備 Impairment of fixed assets
工程物資-專用材料 Project material - specific materials
工程物資-專用設備 Project material - specific equipment
工程物資-預付大型設備款 Project material - prepaid for equipment
工程物資-為生產準備的及器具 Project material - tools and facilities for production
在建工程 Construction in progress
在建工程減值準備 Impairment of construction in progress
固定資產清理 Disposal of fixed assets
無形資產-專利權 Intangible assets - patent
無形資產-非專利技術 Intangible assets - industrial property and know-how
無形資產-商標權 Intangible assets - trademark rights
無形資產-土地使用權 Intangible assets - land use rights
無形資產-商譽 Intangible assets - goodwill
無形資產減值準備 Impairment of intangible assets
長期待攤費用 Deferred assets
未確認融資費用 Unrecognized finance fees
其他長期資產 Other long term assets
遞延稅款借項 Deferred assets debits
應付票據 Notes payable
應付帳款 Trade creditors
預收帳款 Adanvancesfrom customers
代銷商品款 Consignment-in payables
其他應交款 Other payable to government
其他應付款 Other creditors
應付股利 Proposed dividends
待轉資產價值 Donated assets
預計負債 Accrued liabilities
應付短期債券 Short-term debentures payable
其他流動負債 Other current liabilities
預提費用 Accrued expenses
應付工資 Payroll payable
應付福利費 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-擔保借款 Bank loans - Short term - guaranteed
一年內到期長期借款 Long term loans due within one year
一年內到期長期應付款 Long term payable due within one year
長期借款 Bank loans - Long term
應付債券-債券面值 Bond payable - Par value
應付債券-債券溢價 Bond payable - Excess
應付債券-債券折價 Bond payable - Discount
應付債券-應計利息 Bond payable - Accrued interest
長期應付款 Long term payable
專項應付款 Specific payable
其他長期負債 Other long term liabilities
應交稅金-所得稅 Tax payable - income tax
應交稅金-增值稅 Tax payable - VAT
應交稅金-營業稅 Tax payable - businesstax
應交稅金-消費稅 Tax payable - consumable tax
應交稅金-其他 Tax payable - others
遞延稅款貸項 Deferred taxation credit
股本 Share capital
已歸還投資 Investment returned
利潤分配-其他轉入 Profit appropriation -other transfer in
利潤分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve
利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利潤分配-提取儲備基金 Profit appropriation - reserve fund
利潤分配-提取企業發展基金 Profit appropriation - enterprise development fund
利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund
利潤分配-利潤歸還投資 Profit appropriation - return investment by profit
利潤分配-應付優先股股利 Profit appropriation - preference shares dividends
利潤分配-提取任意盈余公積 Profit appropriation - other surplus reserve
利潤分配-應付普通股股利 Profit appropriation - ordinary shares dividends
利潤分配-轉作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利潤 Retained earnings, beginning of the year
資本公積-股本溢價 Capital surplus - share premium
資本公積-接受捐贈非現金資產準備 Capital surplus - donation reserve
資本公積-接受現金捐贈 Capital surplus - cash donation
資本公積-股權投資準備 Capital surplus - investment reserve
資本公積-撥款轉入 Capital surplus - subsidiary
資本公積-外幣資本折算差額 Capital surplus - foreign currency translation
資本公積-其他 Capital surplus - others
盈余公積-法定盈余公積金 Surplus reserve - statutory surplus reserve
盈余公積-任意盈余公積金 Surplus reserve - other surplus reserve
盈余公積-法定公益金 Surplus reserve - statutory welfare reserve
盈余公積-儲備基金 Surplus reserve - reserve fund
盈余公積-企業發展基金 Surplus reserve - enterprise development fund
盈余公積-利潤歸還投資 Surplus reserve - reture investment by investment
主營業務收入 Sales
主營業務成本 Cost of sales
主營業務稅金及附加 Sales tax
營業費用 Operating expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
投資收益 Investment income
其他業務收入 Other operating income
營業外收入 Non-operating income
補貼收入 Subsidy income
其他業務支出 Other operating expenses
營業外支出 Non-operating expenses
所得稅 Income tax
一、資產類庫存現金（Cash on hand）銀行存款（Cash inbank）其他貨幣資金(Other cash and cash equivalents)存出保證金(Refundable deposits)交易性金融資產(Financialassets at fair value through profit or loss)應收票據(Note receivable)應收賬款賣尺(Account receivable )預付賬款(Advancedpayment)應收股利(Dividend receivable)應收利息(Interest receivable)其他應收款(Other receivables)壞賬準備(Allowance for bad debts)材料采購(Materials purchase)在途物資(Materials in transit)原材料(Raw materials)材料成本差異(Materials cost variance)庫存商品(Commodity stocks)發出商品(Goods shipped in transit)商品進銷差價(Differences between purchasing and selling price)委托加工物資(Consigned processing material)周轉材料(Circulating materials)存貨跌價準備(Provisions for decline in inventory)長期應收款中唯高(Long-term receivables)固定資產(Plant and equipment)累計折舊(Accumulated depreciation)固定資產減值準備(Provisions for impairment of fixed assets)在建工程(Construction in process)工程物資(Construction materials)固山簡定資產清理(Disposal of fixed assets)無形資產(Intangible assets)累計攤銷(Accumulated depletion)無形資產減值準備(Provisions for impairment of intangible assets)商譽(Goodwill)長期待攤費用(Long-term deferred assets)遞延所得稅資產(Deferred income tax assets)待處理財產損溢(Loss or profit from assets wait to deal)二、負債類短期借款（Short loan）交易性金融負債(Financialliabilities at fair value through profit or loss)應付票據(Notespayable)應付賬款((Accountspayable)預收賬款(Amounts collected in advance)應付職工薪酬(Accrued employee compensation)應交稅費(Tax payable)應付利息(Interest payable)應付股利(Dividend payable)其他應付款(Otherpayables)長期借款(Long-term loan)應付債券(Long-term bonds)長期應付款(Long term payable)未確認融資費用(Unrecognizedfinance cost )專項應付款(Specificpayable)預計負債(Accrued liabilities)遞延所得稅負債(Deferred income tax liabilities)三、所有者權益類實收資本(Paid-in capital)資本公積(Capital reserve)盈余公積(Surplusreserves)本年利潤(Current year profits)利潤分配(Profit distribution)四、成本類生產成本(Manufacturing cost)制造費用(Manufacturing overhead)勞務成本(Service cost)研發支出(R&D expenditures)工程施工(Engineering construction)五、損益類主營業務收入(Prime operating revenue)其他業務收入(Other operating revenue)公允價值變動損益(Profit or loss on fair value)營業外收入(Unrelated business income)主營業務成本(Cost of goods sold)其他業務成本(Other business expense)營業稅金及附加(Operating tax and associate charge)銷售費用(Marketing expenses)管理費用(Administrativeexpenses)財務費用(Financial expenses)資產減值損失(Asset impairment loss)營業外支出(Losses)所得稅費用(Income tax expense)以前年度損益調整(Prior-period profit or loss adjustment)
accounting subject
BS, P&L .......
這種東西網路春喊上一大攔滲堆扒衡野
去百度文庫看吧.
wenku.baidu/view/7d4fcc4d2b160b4e767fcf14.html
新會計準則 中英文會計科目對照表
中英文會計科目對照表如下:
會計科目中英對照表會 計 科 目 accounting subject
順序號serial number
編號code number
會計科目名稱accounting subject
會計科目適用范圍accounting subject range of application
一、資漏帆和產類 1 1001
庫存現金 cash on hand
2 1002 銀行存款 bank deposit
5 1015 其他貨幣資金 other monetary capital
9 1101 交易性金融資產 transaction monetary assets
11 1121 應收票據 notes receivable
12 1122 應收賬款 Account receivable
13 1123 預付賬款 account prepaid
14 1131 應收股利 dividend receivable
15 1132 應收利息 accrued interest receivable
21 1231 其他應收款 accounts receivable-others
22 1241 壞賬準備 had debts reserve
28 1401 材料采購 procurement of materials
29 1402 在途物資 materials in transit
30 1403 原材料 raw materials
32 1406 庫存商品 commodity stocks
33 1407 發出商品 goods in transit
36 1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles
42 1461 存貨跌價準備 reserve against stock price declining
43 1501 待攤費用 fees to be apportioned
45 1521 持有至到期投資 hold investment due
46 1522 持有至到期投資減值準備 hold investment due reduction reserve
47 1523 可供出售金融資產 financial assets available for sale
48 1524 長期轎裂股權投資 long-term stock ownership investment
49 1525 長期股權投資減值準備 long-term stock ownership investment reduction reserve
50 1526 投資性房地產 investment real eastate
51 1531 長期應收款 long-term account receivable
52 1541 未實現融資收益 unrealized financing income
54 1601 固定資產 permanent assets
55 1602 累計折舊 accumulated depreciation
56 1603 固定資產減值準備permanent assets reduction reserve
57 1604 在建工程 construction in process
58 1605 工程物資 engineer material
59 1606 固定資產清理 disposal of fixed assets
60 1611 融資租賃資產 租賃專用 financial leasing assets exclusively for leasing
61 1612 未擔保余值 租賃專用 unguaranteed residual value exclusively for leasing
62 1621 生產性生物資產返盯 農業專用 productive living assets exclusively for agriculture
63 1622 生產性生物資產累計折舊 農業專用 productive living assets accumulated depreciation exclusively for agriculture
64 1623 公益性生物資產 農業專用 non-profit living assets exclusively for agriculture
65 1631 油氣資產 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation
66 1632 累計折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation
67 1701 無形資產 intangible assets
68 1702 累計攤銷 accumulated amortization
69 1703 無形資產減值準備 intangible assets reduction reserve
70 1711 商譽 business reputation
71 1801 長期待攤費用 long-term deferred expenses
72 1811 遞延所得稅資產 deferred income tax assets
73 1901 待處理財產損溢 waiting assets profit and loss
二、負債類 debt group
74 2001 短期借款 short-term loan
81 2101 交易性金融負債 transaction financial liabilities
83 2201 應付票據 notes payable
84 2202 應付賬款 account payable
85 2205 預收賬款 item received in advance
86 2211 應付職工薪酬 employee pay payable
87 2221 應交稅費 tax payable
88 2231 應付股利 dividend payable
89 2232 應付利息 interest payable
90 2241 其他應付款 other account payable
97 2401 預提費用 withholding expenses
98 2411 預計負債 estimated liabilities
99 2501 遞延收益 deferred income
100 2601 長期借款 money borrowed for long term
101 2602 長期債券 long-term bond
106 2801 長期應付款 long-term account payable
107 2802 未確認融資費用 unacknowledged financial charges
108 2811 專項應付款 special accounts payable
109 2901 遞延所得稅負債 deferred income tax liabilities
三、共同類
112 3101 衍生 derivative tool
113 3201 套期 arbitrage tool
114 3202 被套期項目 arbitrage project
四、所有者權益類
115 4001 實收資本 paid-up capital
116 4002 資本公積 contributed surplus
117 4101 盈余公積 earned surplus
119 4103 本年利潤 profit for the current year
120 4104 利潤分配 allocation of profits
121 4201 庫存股 treasury stock
五、成本類
122 5001 生產成本 production cost
123 5101 制造費用 cost of production
124 5201 勞務成本 service cost
125 5301 研發支出 research and development expenditures
126 5401 工程施工 建造承包商專用 engineering construction exclusively for construction contractor
127 5402 工程結算 建造承包商專用 engineering settlement exclusively for construction contractor
128 5403 機械作業 建造承包商專用 mechanical operation exclusively for construction contractor
六、損益類
129 6001 主營業務收入main business income
130 6011 利息收入 金融共用 interest income financial sharing
135 6051 其他業務收入 other business income
136 6061 匯兌損益 金融專用 exchange gain or loss exclusively for finance
137 6101 公允價值變動損益 sound value flexible loss and profit
138 6111 投資收益 income on investment
142 6301 營業外收入 nonrevenue receipt
143 6401 主營業務成本 main business cost
144 6402 其他業務支出 other business expense
145 6405 營業稅金及附加 business tariff and annex
146 6411 利息支出 金融共用 interest expense financial sharing
155 6601 銷售費用 marketing cost 156 6602 管理費用 managing cost
157 6603 財務費用 financial cost 158 6604 勘探費用 exploration expense
159 6701 資產減值損失 loss from asset devaluation
160 6711 營業外支出 nonoperating expense 161 6801 所得稅 income tax
162 6901 以前年度損益調整prior year profit and loss adjustment
一、企業財務虛賣會計報表封面 FINANCIAL REPORT COVER
報表所屬期間之期末時間點 Period Ended
所屬月份 Reporting Period
報出日期 Submit Date
記賬本位幣幣種 Local Reporting Currency
審核人 Verifier
填表人 Preparer
二、資產負債表 Balance Sheet
資產 Assets
流動資產 Current Assets
貨幣資金 Bank and Cash
短期投資 Current Investment
一年內到期委托貸款 Entrusted loan receivable due within one year
減：一年內到期委托貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year
減：短期投資跌價準備 Less: Impairment for current investment
短期投資凈額 Net bal of current investment
應收票據 Notes receivable
應收股利 Dividend receivable
應收利息 Interest receivable
應收賬款 Account receivable
減：應收賬款物此壞賬準備 Less: Bad debt provision for Account receivable
應收賬款凈額 Net bal of Account receivable
其他應收款 Other receivable
減：其他應收款壞賬準備 Less: Bad debt provision for Other receivable
其他應收款凈額 Net bal of Other receivable
預差螞逗付賬款 Prepayment
應收補貼款 Subsidy receivable
存貨 Inventory
減：存貨跌價準備 Less: Provision for Inventory
存貨凈額 Net bal of Inventory
已完工尚未結算款 Amount due from customer for contract work
待攤費用 Deferred Expense
一年內到期的長期債權投資 Long-term debt investment due within one year
一年內到期的應收融資租賃款 Finance lease receivables due within one year
其他流動資產 Other current assets
流動資產合計 Total current assets
長期投資 Long-term investment
長期股權投資 Long-term equity investment
委托貸款 Entrusted loan receivable
長期債權投資 Long-term debt investment
長期投資合計 Total for long-term investment
減：長期股權投資減值準備 Less: Impairment for long-term equity investment
減：長期債權投資減值準備 Less: Impairment for long-term debt investment
減：委托貸款減值準備 Less: Provision for entrusted loan receivable
長期投資凈額 Net bal of long-term investment
其中：合并價差 Include: Goodwill (Negative goodwill)
固定資產 Fixed assets
固定資產原值 Cost
減：累計折舊 Less: Accumulated Depreciation
固定資產凈值 Net bal
減：固定資產減值準備 Less: Impairment for fixed assets
固定資產凈額 NBV of fixed assets
工程物資 Material holds for construction of fixed assets
在建工程 Construction in progress
減：在建工程減值準備 Less: Impairment for construction in progress
在建工程凈額 Net bal of construction in progress
固定資產清理 Fixed assets to be disposed of
固定資產合計 Total fixed assets
無形資產及其他資產 Other assets & Intangible assets
無形資產 Intangible assets
減：無形資產減值準備 Less: Impairment for intangible assets
無形資產凈額 Net bal of intangible assets
長期待攤費用 Long-term deferred expense
融資租賃——未擔保余值 Finance lease – Unguaranteed residual values
融資租賃——應收融資租賃款 Finance lease – Receivables
其他長期資產 Other non-current assets
無形及其他長期資產合計 Total other assets & intangible assets
遞延稅項 Deferred Tax
遞延稅款借項 Deferred Tax assets
資產總計 Total assets
負債及所有者（或股東）權益 Liability & Equity
流動負債 Current liability
短期借款 Short-term loans
應付票據 Notes payable
應付賬款 Accounts payable
已結算尚未完工款
預收賬款 Advance from customers
應付工資 Payroll payable
應付福利費 Welfare payable
應付股利 Dividend payable
應交稅金 Taxes payable
其他應交款 Other fees payable
其他應付款 Other payable
預提費用 Accrued Expense
預計負債 Provision
遞延收益 Deferred Revenue
一年內到期的長期負債 Long-term liability due within one year
其他流動負債 Other current liability
流動負債合計 Total current liability
長期負債 Long-term liability
長期借款 Long-term loans
應付債券 Bonds payable
長期應付款 Long-term payable
專項應付款 Grants & Subsidies received
其他長期負債 Other long-term liability
長期負債合計 Total long-term liability
遞延稅項 Deferred Tax
遞延稅款貸項 Deferred Tax liabilities
負債合計 Total liability
少數股東權益 Minority interests
所有者權益（或股東權益） Owners’ Equity
實收資本（或股本） Paid in capital
減；已歸還投資 Less: Capital redemption
實收資本（或股本）凈額 Net bal of Paid in capital
資本公積 Capital Reserves
盈余公積 Surplus Reserves
其中：法定公益金 Include: Statutory reserves
未確認投資損失 Unrealised investment losses
未分配利潤 Retained profits after appropriation
其中：本年利潤 Include: Profits for the year
外幣報表折算差額 Translation reserve
所有者（或股東）權益合計 Total Equity
負債及所有者（或股東）權益合計 Total Liability & Equity
三、利潤及利潤分配表 Income statement and profit appropriation
一、主營業務收入 Revenue
減：主營業務成本 Less: Cost of Sales
主營業務稅金及附加 Sales Tax
二、主營業務利潤（虧損以“—”填列） Gross Profit ( - means loss)
加：其他業務收入 Add: Other operating income
減：其他業務支出 Less: Other operating expense
減：營業費用 Selling & Distribution expense
管理費用 G&A expense
財務費用 Finance expense
三、營業利潤（虧損以“—”填列） Profit from operation ( - means loss)
加：投資收益（虧損以“—”填列） Add: Investment income
補貼收入 Subsidy Income
營業外收入 Non-operating income
減：營業外支出 Less: Non-operating expense
四、利潤總額（虧損總額以“—”填列） Profit before Tax
減：所得稅 Less: Income tax
少數股東損益 Minority interest
加：未確認投資損失 Add: Unrealised investment losses
五、凈利潤（凈虧損以“—”填列） Net profit ( - means loss)
加：年初未分配利潤 Add: Retained profits
其他轉入 Other transfer-in
六、可供分配的利潤 Profit available for distribution( - means loss)
減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund
提取儲備基金 Appropriation of reserve fund
提取企業發展基金 Appropriation of enterprise expansion fund
利潤歸還投資 Capital redemption
七、可供投資者分配的利潤 Profit available for owners' distribution
減：應付優先股股利 Less: Appropriation of preference share's dividend
提取任意盈余公積 Appropriation of discretionary surplus reserve
應付普通股股利 Appropriation of ordinary share's dividend
轉作資本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital
八、未分配利潤 Retained profit after appropriation
補充資料： Supplementary Information:
1． 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments
2． 自然災害發生損失 Losses from natural disaster
3． 會計政策變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting policies
4． 會計估計變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting estimates
5． 債務重組損失 Losses from debt restructuring
以上就是會計科目英文的全部內容，會計科目中英對照表會 計 科 目 accounting subject 順序號serial number 編號code number 會計科目名稱accounting subject 會計科目適用范圍accounting subject range of application 一、。
