会计科目中英文对照

1、汉英会计词汇人名帐户 personal account工作底稿 working paper已承兑汇票 accepted draft/bill已发行股本 issued capital己催缴股本 called-up capital己缴股本 paid-up capital已赎回票据 retired bill欠付催 缴股款 calls in arrear毛存现金 cash in hand毛利 gross profit毛利率 gross profit ratio/margin毛损 gross loss日记簿 journal月结单 monthly statement少量余 额 minority balan

2、ce分配 allocation分类帐 ledger公证文件 noting分摊 apportionment加成 mark-up永久业权 freehold主要成本 prime cost未催缴股本 uncalled capital申请及分配 applicationand allotment目标条款 object clause平价发行 issued at par出让人帐 vendor account自平 self-balancing自平分 类帐 self-balancingledger自动转帐 autopay成本会 计 cost accounting共同 joint存货记录簿 stock record

3、s存货周转率 stock turnover rate存货帐 stock account年终盘点存货 year-end stock taking企业个体 business entity合伙企 业 partnership在运品 goods in transit在制品 work-in-progress呆帐 bad debts呆帐准备 provision for bad debts没收 forfeiture利息帐法 interest account method重置 replacement决算表 final accounts折扣栏 discount column折旧 depreciation折旧帐法

4、depreciationaccount method折旧准 备帐法 depreciationprovision account method折价 discount非人名 帐户 impersonalaccount抽取 extract固定资产 fixed assets长期负债 long-termliabilities法人 legal person股本 share capital拒付票据 dishonouredbill股份 share或有负债 contingentliability所有权 ownership承兑 acceptance承兑人 acceptor法定股本 authorisedcapital

5、股东主权 shareholders equity股东资金 shareholders fund受票人 drawee直线折旧法 straight-linedepreciationmethod直接工 资 direct wages直接原料 direct material直接费用 direct expenses股票 share certificate承销人 consignee承销清单 account sales抵销 set-offs抵销性错误 compensatingerror定额制度 imprest system科目 account负债 liabilities信讬人 trustee按比例分配pro r

6、ata背书 endorsement持票人 holder盈余 surplus盈余分 拨帐 appropriationaccount重点钜数 materiality重估折旧法revaluationdepreciationmethod借方 debit借项通知单 debit note借项通知单 (银行用 ) debit advice库存现金 cash in hand配比 match个别 several纯利 net profit纯利率 net profit ratio记帐时 借贷方互调 complete reversal of entries特别原始簿 special book of original

7、entry原始分 录错误 error of original entry原始分 录簿 book of original entry原则性错误 error of principle流动资产 current assets流动负债 current liabilities流动比率 current ratio流动抵押品 floating charge租购 hire purchase租购公司 hirer个体 entity差额承上 balance brought down差额承前 balance brought forward差额转下 balance carried down帐户 account透支 ove

8、rdraft透支额度 facility extent名调乱错误 error of commission现金日记簿 cash book现金收支帐 receipts and payments account现金折扣 cash discount虚帐户 nominal account净损失 net loss累积基金 accumulatedfund停止经营 quit concern动用资金 capital employed专利税 royalty专利权 patent货物寄销帐 goods sent on consignmentaccount票面值 par value接纳 accept净流动资产 net c

9、urrent assets速动比率 liquidity ratio寄销 consignment寄销人 consignor寄销帐 consignmentaccount票据拒付手 续费 noting charges票据贴现 discountingbill of exchange组织大纲 memorandumof association组织章程 articles of association商誉 goodwill贷方 credit贷项通知单 credit note贷项通知单 (银行用 ) credit advice提用 drawings提款帐 drawings account费用 expenses期

10、未存 货 closing stock期初存 货 opening stock单式簿记 single-entrybookkeeping备忘 memorandum补助分类帐 subsidiary account报表 statement贴现 discount发票 invoice发票人 drawer间接工资 indirect wages贴现手续费 discountingcharge普通股 ordinary shares普通日 记簿 general journal普通原始簿general book of original entry间接原料 indirect material间接费用 indirect e

11、xpenses, overhead间接制造成本factory overhead开帐分录 opening entries结帐分录 closing entries短期合 营 joint venture短期合 营帐 joint venture account短期合 营备忘帐 memorandumjoint venture account结算票据 honour the bill of exchange超额利润 super profit资本 capital资本主 proprietor资本支出 capital expenditure资本报酬率 return on capital employed零用现金凭

12、单 petty cash voucher零用现金簿 petty cash book债权人 creditor债券 debenture预计利息帐法 interest suspense account method预付费用 prepaid expenses预取收益 receipt in advance会计等式 accountingequation损益帐 profit and loss account损益计算 income determination过帐 posting资产 assets资产负债 表 balance sheet资产收回价 值 goods repossessedvalue试算表 tria

13、l balance经常性项目 recurrent item溢价 premium溢价发行 issued at premium催缴股款 call银行往来调节表 bankreconciliation statement复式簿 记 double-entrybookkeeping说明 account for实帐户 real account对销 contra制成品 finished goods汇票 bill of exchange,draft实际成本 actual cost截线 enter short认讲意图 offer暂记帐户 suspenseaccount销货成本 cost of goods sold

14、销货折扣 discountsallowed销货退回簿 returnsinwardsbook销货净额 net sales销货发 票 sales invoice销货簿 sales journal调整 adjustment制造成本会 计 manufacturingaccount数量表达及 稳定货币量度 quantifiability and stable monetary measure随要随付 payable on demand余绌 surplus and deficit遗漏错误 error of omission余额承上 balance brought down余额承前 balance brou

15、ght forward余额递减折旧法 reducing balance depreciationmethod余额转下 balance carried down历史成本 historical cost担保还款佣金 del credere commission总分类帐 general ledger应付帐款分类帐 creditors ledger, purchasesledger应付帐款分类帐统 制帐户 creditors ledger control account, purchases ledger control account应收帐款分类帐 debtors ledger, sales led

16、ger应收帐款分类帐统 制帐户 debtors ledger control account, sales ledger control account应计收益 accrued income亏绌 deficit购货折扣 discountsreceived购货退出簿 returns outwards book购货帐 purchasesaccount购货净额 net purchases购货簿 purchasesjournal营业折扣 trade discount购销帐 trading account购销损 益帐 trading and profit and loss account优先股 pref

17、erence shares应付帐款赊帐期限 credit period received form tradecreditors应付票据 bill payable应收帐款赊帐期限 credit period allowed to trade debtors应收票据 bill receivable应计基础 accrued basis购买权 option偿债基金 sinking fund营运资金比率 working capital ratio转让 transfer旧换新 trade-in稳健保守 conservatism,prudence簿记 bookkeeping继续经营 going conce

18、rn变产帐 realisation account赎回资本准备金 capital redemption reserve fund汉英会计词汇人名帐户 personal account工作底稿 working paper已承兑汇票 accepted draft/bill已发行股本 issued capital己催缴股本 called-up capital己缴股本 paid-up capital已赎回票据 retired bill欠付催 缴股款 calls in arrear毛存现金 cash in hand毛利 gross profit毛利率 gross profit ratio/margin毛

19、损 gross loss日记簿 journal月结单 monthly statement少量余 额 minority balance分配 allocation分类帐 ledger公证文件 noting分摊 apportionment加成 mark-up永久业权 freehold主要成本 prime cost未催缴股本 uncalled capital申请及分配 applicationand allotment目标条款 object clause平价发行 issued at par出让人帐 vendor account自平 self-balancing自平分 类帐 self-balancingl

20、edger自动转帐 autopay成本会 计 cost accounting共同 joint存货记录簿 stock records存货周转率 stock turnover rate存货帐 stock account年终盘点存货 year-end stock taking企业个体 business entity合伙企 业 partnership在运品 goods in transit在制品 work-in-progress呆帐 bad debts呆帐准备 provision for bad debts没收 forfeiture利息帐法 interest account method重置 repl

21、acement决算表 final accounts折扣栏 discount column折旧 depreciation折旧帐法 depreciationaccount method折旧准 备帐法 depreciationprovision account method折价 discount非人名 帐户 impersonalaccount抽取 extract固定资产 fixed assets长期负债 long-termliabilities法人 legal person股本 share capital拒付票据 dishonouredbill股份 share或有负债 contingentliabi

22、lity所有权 ownership承兑 acceptance承兑人 acceptor法定股本 authorisedcapital股东主权 shareholders equity股东资金 shareholders fund受票人 drawee直线折旧法 straight-linedepreciationmethod直接工 资 direct wages直接原料 direct material直接费用 direct expenses股票 share certificate承销人 consignee承销清单 account sales抵销 set-offs抵销性错误 compensatingerror

23、定额制度 imprest system科目 account负债 liabilities信讬人 trustee按比例分配pro rata背书 endorsement持票人 holder盈余 surplus盈余分 拨帐 appropriationaccount重点钜数 materiality重估折旧法revaluationdepreciationmethod借方 debit借项通知单 debit note借项通知单 (银行用 ) debit advice库存现金 cash in hand配比 match个别 several纯利 net profit纯利率 net profit ratio记帐时 借

24、贷方互调 complete reversal of entries特别原始簿 special book of original entry原始分 录错误 error of original entry原始分 录簿 book of original entry原则性错误 error of principle流动资产 current assets流动负债 current liabilities流动比率 current ratio流动抵押品 floating charge租购 hire purchase租购公司 hirer个体 entity差额承上 balance brought down差额承前

25、balance brought forward差额转下 balance carried down帐户 account透支 overdraft透支额度 facility extent名调乱错误 error of commission现金日记簿 cash book现金收支帐 receipts and payments account现金折扣 cash discount虚帐户 nominal account净损失 net loss累积基金 accumulatedfund停止经营 quit concern动用资金 capital employed专利税 royalty专利权 patent货物寄销帐 g

26、oods sent on consignmentaccount票面值 par value接纳 accept净流动资产 net current assets速动比率 liquidity ratio寄销 consignment寄销人 consignor寄销帐 consignmentaccount票据拒付手 续费 noting charges票据贴现 discountingbill of exchange组织大纲 memorandumof association组织章程 articles of association商誉 goodwill贷方 credit贷项通知单 credit note贷项通知单

27、 (银行用 ) credit advice提用 drawings提款帐 drawings account费用 expenses期未存 货 closing stock期初存 货 opening stock单式簿记 single-entrybookkeeping备忘 memorandum补助分类帐 subsidiary account报表 statement贴现 discount发票 invoice发票人 drawer间接工资 indirect wages贴现手续费 discountingcharge普通股 ordinary shares普通日 记簿 general journal普通原始簿gen

28、eral book of original entry间接原料 indirect material间接费用 indirect expenses, overhead间接制造成本factory overhead开帐分录 opening entries结帐分录 closing entries短期合 营 joint venture短期合 营帐 joint venture account短期合 营备忘帐 memorandumjoint venture account结算票据 honour the bill of exchange超额利润 super profit资本 capital资本主 proprie

29、tor资本支出 capital expenditure资本报酬率 return on capital employed零用现金凭单 petty cash voucher零用现金簿 petty cash book债权人 creditor债券 debenture预计利息帐法 interest suspense account method预付费用 prepaid expenses预取收益 receipt in advance会计等式 accountingequation损益帐 profit and loss account损益计算 income determination过帐 posting资产

30、assets资产负债 表 balancesheet资产收回价 值 goods repossessedvalue试算表 trial balance经常性项目 recurrentitem溢价 premium溢价发行 issued at premium催缴股款 call银行往来调节表 bankreconciliationstatement复式簿 记 double-entrybookkeeping说明 account for实帐户 real account对销 contra制成品 finished goods汇票 bill of exchange,draft实际成本 actual cost截线 ent

31、er short认讲意图 offer暂记帐户 suspenseaccount销货成本 cost of goods sold销货折扣 discountsallowed销货退回簿 returnsinwardsbook销货净额 net sales销货发 票 sales invoice销货簿 sales journal调整 adjustment制造成本会 计 manufacturingaccount数量表达及 稳定货币量度 quantifiabilityand stable monetarymeasure随要随付 payable on demand余绌 surplus and deficit遗漏错误

32、error of omission余额承上 balance brought down余额承前 balance brought forward余额递减折旧法 reducing balance depreciationmethod余额转下 balance carried down历史成本 historical cost担保还款佣金 del credere commission总分类帐 general ledger应付帐款分类帐 creditors ledger, purchasesledger应付帐款分类帐统 制帐户 creditors ledger control account, purcha

33、ses ledger control account应收帐款分类帐 debtors ledger, sales ledger应收帐款分类帐统 制帐户 debtors ledger control account, sales ledger control account应计收益 accrued income亏绌 deficit购货折扣 discountsreceived购货退出簿 returns outwards book购货帐 purchasesaccount购货净额 net purchases购货簿 purchasesjournal营业折扣 trade discount购销帐 tradin

34、g account购销损 益帐 trading and profit and loss account优先股 preference shares应付帐款赊帐期限 credit period received form tradecreditors应付票据 bill payable应收帐款赊帐期限 credit period allowed to trade debtors应收票据 bill receivable应计基础 accrued basis购买权 option偿债基金 sinking fund营运资金比率 working capital ratio转让 transfer旧换新 trade

35、-in稳健保守 conservatism,prudence簿记 bookkeeping继续经营 going concern变产帐 realisation account赎回资本准备金 capital redemption reserve fund会计科目中英文 对照代码名称1资产 assets11 12流动资产 current assets111 现金及约当现金 cash and cash equivalents1111库存现金 cash on hand1112零用金 /周转金 petty cash/revolving funds1113银行存款 cash in banks1116在途现金 c

36、ash in transit1117约当现金 cash equivalents1118其它现金及 约当现金 other cash and cash equivalents112短期投 资 short-term investment1121短期投 资 - 股票 short-term investments - stock1122短期投 资 - 短期票券 short-terminvestments- short-termnotes and bills1123短期投 资 - 政府债券 short-terminvestments- governmentbonds1124短期投 资 -受益凭 证 sho

37、rt-terminvestments- beneficiarycertificates1125短期投 资 - 公司债 short-term investments - corporate bonds1128短期投 资 - 其它 short-term investments - other1129备抵短期投 资跌价损失 allowance for reduction of short-terminvestment to market113应收票据 notes receivable1131应收票据 notes receivable1132应收票据 贴现 discounted notes recei

38、vable1137应收票据 - 关系人 notes receivable - related parties1138其它应收票据 other notes receivable1139备抵呆帐 应收票据 allowance for uncollec- tible accounts-notes receivable114 应收帐款 accounts receivable1141应收帐款 accounts receivable1142应收分期 帐款 installmentaccounts receivable1147应收帐款 -关系人accounts receivable - related par

39、ties1149备抵呆帐 应收 帐款 allowance for uncollec- tible accounts - accounts receivable118其它应收款 other receivables1181应收出售 远汇款 forward exchangecontract receivable1182应收远汇款 -外币 forward exchangecontract receivable - foreign currencies1183买卖远汇 折价discount on forward ex-change contract1184应收收益earned revenue recei

40、vable1185应收退税款income tax refund receivable1187其它应收款 - 关系人other receivables- related parties1188其它应收款 - 其它other receivables- other1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121122 存货 inventories1211商品存 货 merchandiseinventory1212寄销商品 consigned goods1213在途商品 goods in t

41、ransit1219备抵存货跌价损失 allowance for reduction of inventory to market1221制成品finished goods1222寄销制成品consigned finished goods1223副产品 by-products1224在制品work in process1225委外加工 work in process - outsourced1226原料 raw materials1227物料 supplies1228在途原物料 materials and supplies in transit1229备抵存货跌价损失 allowance fo

42、r reduction of inventory to market125预付费用 prepaid expenses1251预付薪资 prepaid payroll1252预付租金 prepaid rents1253预付保险费 prepaid insurance1254用品盘存 office supplies1255预付所得税 prepaidincome tax1258其它预付费用 otherprepaid expenses126预付款项 prepayments1261预付货款 prepayment for purchases1268其它预付款项 other prepayments128129

43、其它流 动资产 other current assets1281进项税额 VAT paid ( or input tax)1282留抵税 额 excess VAT paid (or overpaidVAT)1283暂付款 temporarypayments1284代付款 payment on behalf of others1285员工借支 advancesto employees1286存出保 证金 refundable deposits1287受限制存款 certificate of deposit-restricted1291递延所得税 资产 deferred income tax as

44、sets1292递延兑换损 失 deferred foreign exchange losses1293业主( 股东 )往来 owners(stockholders) current account1294同业往来 current account with others1298其它流 动资产 -其它 other current assets- other13 基金及长期投资 funds and long-term investments131 基金 funds1311偿债基金 redemption fund (or sinking fund)1312改良及 扩充基金 fund for impr

45、ovement and expansion1313意外损失准备基金contingencyfund1314退休基金pension fund1318其它基金other funds132长期投资 long-term investments1321长期股权投资 long-termequity investments1322长期债券投资 long-term bond investments1323长期不动产投资 long-term real estate in-vestments1324人寿保险现金解约价值 cash surrendervalue of life insurance1328其它长期投资

46、other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14 15 固定资产 property , plant, and equipment141 土地 land1411土地 land1418土地 -重估增 值 land - revaluation increments142 土地改良物 land improvements1421土地改良物land improvements1428土地改良物-重估增 值 land impro

47、vements- revaluationincrements1429累积折旧 -土地改良物accumulateddepreciation- land improvements143 房屋及建物 buildings1431房屋及建物 buildings1438房屋及建物 -重估增 值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings 144146 机( 器) 具及设备 machinery and equipment1441机(器 )具 machinery1448机(器 )具

48、 -重估增 值 machinery - revaluation increments1449累积折旧 -机 (器) 具 accumulateddepreciation- machinery151租赁资产 leased assets1511租赁资产leased assets1519累积折旧 -租赁资产accumulateddepreciation- leased assets152 租赁权益改良 leasehold improvements1521租赁权益改良 leasehold improvements1529累积折旧 - 租赁权益改良accumulateddepreciation- leasehold improvements156 未完工程及 预付购置设备款 construction in progress and prepayments for equipment1561未完工程 construction in progress1562预付购置设备款 prepayment for equipment158杂项固定资产 miscellaneousproperty,plant, and equipment1581杂项固定资产 mis