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 mi

2、nority 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 主要本钱 prime cost 未催缴股本 uncalled capital 申请及分配 application and 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-balancing ledger 自动转帐 autopay 本钱会计 cost accountin

3、g 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 replacement 决算表 final account

4、s 折扣栏 discount column 折旧 depreciation 折旧帐法 depreciation account method 折旧准备帐法 depreciation provision account method 折价 discount非人名帐户 impersonal account 抽取 extract 固定资产 fixed assets 长期负债 long-term liabilities 法人 legal person 股本 share capital 拒付票据 dishonoured bill 股份 share 或有负债 contingent liability所有权

5、 ownership 承兑 acceptance 承兑人 acceptor 法定股本 authorised capital 股东主权 shareholders ' equity 股东资金 shareholders ' fund 受票人 drawee 直线折旧法 straight-line depreciation method 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

6、销性错误 compensating error 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 appropriation account 重点钜数 materiality 重估折旧法 revaluation depreciation method 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 se

7、veral 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 entry 原始分录错误 error of original entry 原始分录簿 book of original entry 原那么性错误 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 purc

8、hase 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 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 accumulated f

9、und 停顿经营 quit concern 动用资金 capital employed 专利税 royalty 专利权 patent货物寄销帐 goods sent on consignment account 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 consignment account 票据拒付手续费 noting charges 票据贴现 discounting bill of exchange 组织大纲 memorandu

10、m of 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 期未存货 closing stock 期初存货 opening stock 单式簿记 single-entry bookkeeping 备忘 memorandum 补助分类帐 subsidiary account 报表 statement 贴现 discount 发票 invoice

11、 发票人 drawer 间接工资 indirect wages 贴现手续费 discounting charge 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 expenses, overhead 间接制造本钱 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 acco

12、unt 短期合营备忘帐 memorandum joint 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 p

13、repaid expenses 预取收益 receipt in advance 会计等式 accounting equation 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 repossessed value 试算表 trial balance 经常性工程 recurrent item 溢价 premium溢价发行 issued at premium催缴股款 call银行往来调节表 bank reconciliation st

14、atement复式簿记 double-entry bookkeeping说明 account for实帐户 real account对销 contra制成品 finished goods汇票 bill of exchange, draft实际本钱 actual cost截线 enter short认讲意图 offer暂记帐户 suspense account销货本钱 cost of goods sold销货折扣 discounts allowed销货退回簿 returns inwards book销货净额 net sales销货发票 sales invoice销货簿 sales journal

15、调整 adjustment制造本钱会计 manufacturing account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 brought forward余额递减折旧法 reducing balance depreciation method 余额转下 balance carried down历史本钱 historical

16、 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, purchases ledger 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 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 inco

17、me亏绌 deficit购货折扣 discounts received购货退出簿 returns outwards book购货帐 purchases account购货净额 net purchases购货簿 purchases journal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 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 c

18、redit period allowed to trade debtors应收票据 bill receivable应计根底 accrued basis购置权 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 concern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 accoun

19、t 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 balance 分配 allocati

20、on 分类帐 ledger 公证文件 noting 分摊 apportionment 加成 mark-up永久业权 freehold 主要本钱 prime cost 未催缴股本 uncalled capital 申请及分配 application and 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-balancing ledger 自动转帐 autopay 本钱会计 cost accounting 共同 joint 存货记录簿 stock rec

21、ords 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

22、depreciation 折旧帐法 depreciation account method 折旧准备帐法 depreciation provision account method 折价 discount 非人名帐户 impersonal account抽取 extract 固定资产 fixed assets 长期负债 long-term liabilities 法人 legal person 股本 share capital 拒付票据 dishonoured bill 股份 share 或有负债 contingent liability 所有权 ownership 承兑 acceptance

23、 承兑人 acceptor 法定股本 authorised capital 股东主权 shareholders ' equity 股东资金 shareholders ' fund 受票人 drawee 直线折旧法 straight-line depreciation method 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 compensating error

24、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 appropriation account 重点钜数 materiality 重估折旧法 revaluation depreciation method 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 n

25、et profit ratio 记帐时借贷方互调 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 原那么性错误 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

26、 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 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 accumulated fund 停顿经营 quit concern 动用资

27、金 capital employed 专利税 royalty 专利权 patent 货物寄销帐 goods sent on consignment account 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 consignment account 票据拒付手续费 noting charges 票据贴现 discounting bill of exchange 组织大纲 memorandum of association 组织章程 ar

28、ticles 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 期未存货 closing stock 期初存货 opening stock 单式簿记 single-entry bookkeeping 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

29、 wages 贴现手续费 discounting charge 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 expenses, overhead 间接制造本钱 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 memorandum j

30、oint 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 rec

31、eipt in advance 会计等式 accounting equation 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 repossessed value试算表 trial balance经常性工程 recurrent item溢价 premium溢价发行 issued at premium催缴股款 call银行往来调节表 bank reconciliation statement复式簿记 double-entry bookke

32、eping说明 account for实帐户 real account对销 contra制成品 finished goods汇票 bill of exchange, draft实际本钱 actual cost截线 enter short认讲意图 offer暂记帐户 suspense account销货本钱 cost of goods sold销货折扣 discounts allowed销货退回簿 returns inwards book销货净额 net sales销货发票 sales invoice销货簿 sales journal调整 adjustment制造本钱会计 manufacturi

33、ng account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 brought forward 余额递减折旧法 reducing balance depreciation method 余额转下 balance carried down 历史本钱 historical cost 担保还款佣金 del credere c

34、ommission 总分类帐 general ledger 应付帐款分类帐 creditors ledger, purchases ledger 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 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 discou

35、nts received 购货退出簿 returns outwards book 购货帐 purchases account 购货净额 net purchases 购货簿 purchases journal 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 preference shares 应付帐款赊帐期限 credit period received form trade creditors应付票据 bill payable应收帐款赊帐期限 credit period

36、allowed to trade debtors 应收票据 bill receivable 应计根底 accrued basis购置权 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 concern 变产帐 realisation account 赎回资本准备金 capital redemption reserve fund代码1 11 12 111 1111 1112 1113

37、 1116 1117 1118112 1121 1122 1123 1124代码1 11 12 111 1111 1112 1113 1116 1117 1118112 1121 1122 1123 1124名称资产 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 cas

38、h 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 notes and 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 - beneficiary certificates1125 短期投资 - 公司债 short-term inves

39、tments - 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-term investment to market 113应收票据 notes receivable1131应收票据 notes receivable1132应收票据贴现 discounted notes receivable1137 应收票据 - 关系人 notes receivable - related parties1138 其它应收票据 other n

40、otes 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 installment accounts receivable1147 应收帐款 - 关系人 accounts receivable - related parties1149 备抵呆帐 应收帐款 allowance for uncollec- tible accounts - account

41、s receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款 - 外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系

42、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 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219备抵存货跌价损失 allowance for reduction of in

43、ventory 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 for reduction of inventory to market12

44、5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 prepaid income tax1258其它预付费用 other prepaid expenses126预付款项 prepayments1261预付货款 prepayment for purchases1268其它预付款项 other prepayments128129 其它流动资产 other current assets1281

45、 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to 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 assets1292 递延兑换损失 deferred

46、 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 改进及扩大基金 fund for improvement and expansion13

47、13意外损失准备基金 contingency fund1314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-term equity 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 surrender value of life insurance1328其它长期投资 other long-term i

48、nvestments1329 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土地改进物 land improvements1421土地改进物 land improvements1428土地改进物 - 重估增值 land improvements - revaluat

49、ion increments1429累积折旧 - 土地改进物 accumulated depreciation - 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 - buildings144146 机 （器）具及设备 machinery and equipment1441机（ 器）具 machinery1448机（器）具 - 重估增值 machiner

50、y - revaluation increments1449累积折旧 -机（器） 具 accumulated depreciation - machinery151租赁资产 leased assets1511租赁资产 leased assets1519累积折旧 - 租赁资产 accumulated depreciation - leased assets152租赁权益改进 leasehold improvements1521租赁权益改进 leasehold improvements1529累积折旧 - 租赁权益改进 accumulated depreciation - leasehold im

51、provements156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 miscellaneous property, plant, and equipment1581杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产 -重估增值 miscellaneous property,

52、plant, and equipment - revaluation increments1589 累积折旧 - 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16递耗资产 depletable assets161递耗资产 depletable assets1611天然资源 natural resources1618天然资源 - 重估增值 natural resources -revaluation increments1619累积折耗 - 天然资源 accumulated deple

53、tion - natural resources17无形资产 intangible assets171商标权 trademarks1711商标权 trademarks172专利权 patents1721专利权 patents173特许权 franchise1731特许权 franchise174著作权 copyright1741著作权 copyright175计算机软件 computer software1751计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办

54、费 organization costs178 其它无形资产 other intangibles1781 递延退休金本钱 deferred pension costs1782 租赁权益改进 leasehold improvements1788 其它无形资产 -其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行本钱 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-

55、term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accou

56、nts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款 -关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐 - 长期应收票据及款项与催收帐款 allowance for uncollectible accounts - longterm notes, accounts and overdue receivables185 出租资产 as

57、sets leased to others1851 出租资产 assets leased to others1858 出租资产 - 重估增值 assets leased to others - incremental value from revaluation1859 累积折旧 - 出租资产 accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 - 其它 miscellaneous assets - otherPage2 负债 liabilities21 22 流动负债 current liabilities211 短期借款 short-term borrowing