會計科目中英對照

來源：文萃谷 3.2W

為了連續、系統、全面地核算和監督經濟活動所引起的各項會計要素的增減變化，就有必要對會計要素的具體內容按照其不同的.特點和經濟管理要求進行科學的分類，並事先確定分類核算的項目名稱，規定其核算內容。這種對會計要素的具體內容進行分類核算的項目，稱為會計科目。以下是yjbys整理的會計科目中英對照，快來收藏吧。

　　一、資產 assets

流動資產 current assets

現金及約當現金 cash and cash equivalents

庫存現金 cash on hand

零用金/週轉金 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

備抵短期投資跌價損失 allowance for reduction of short-term investment to market

應收票據 notes receivable

應收票據貼現 discounted notes receivable

應收票據 -關係人 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

應收分期帳款 installment accounts receivable

應收帳款 -關係人 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

買賣遠匯折價 discount on forward ex-change contract

應收收益 earned revenue receivable

應收退税款 income tax refund receivable

其它應收款 - 關係人 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

寄銷商品 consigned goods

在途商品 goods in transit

備抵存貨跌價損失 allowance for reduction of inventory to market

製成品 finished goods

寄銷製成品 consigned finished goods

副產品 by-products

在製品 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

用品盤存 office supplies

預付所得税 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

~ 其它流動資產 other current assets

進項税額 VAT paid ( or input tax)

留抵税額 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

遞延所得税資產 deferred income tax assets

遞延兑換損失 deferred foreign exchange losses

業主(股東)往來 owners^(stockholders^) current account

同業往來 current account with others

其它流動資產-其它 other current assets - other

、基金及長期投資 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

長期投資 long-term investments

長期股權投資 long-term equity investments

長期債券投資 long-term bond investments

長期不動產投資 long-term real estate in-vestments

人壽保險現金解約價值 cash surrender value of life insurance

其它長期投資 other long-term investments

備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments

、固定資產 property , plant, and equipment

土地 land

土地-重估增值 land - revaluation increments

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 -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 leased assets

累積折舊 -租賃資產 accumulated depreciation - leased assets

租賃權益改良 leasehold improvements

累積折舊- 租賃權益改良 accumulated depreciation - leasehold improvements

中英對照會計科目