英文版本(中英文對照表)
1.會(huì )計科目中英文對照表
關(guān)鍵詞匯表
A
Accounting entity 會(huì )計主體
Accounting equation 會(huì )計平衡式
Accounting framework 會(huì )計框架
Accounting period concept 會(huì )計期間概念
Accounts 賬戶(hù)
Accounts payable 應付賬款
Accounts receivable 應收賬款
Accrual basis for accounting 權責發(fā)生制
Accrual concept 應計概念
Accumulated depreciation 累計折舊
Acid test ratio 速動(dòng)比率
Activity ratios 效率比率
Activity-based costs systems 作業(yè)成本制度
Allowance for bad debts 壞賬準備
Allowance for doubtful accounts 不良壞賬準備
Amortization of bond discount 債券折價(jià)攤銷(xiāo)
2.會(huì )計科目英文匯總好心的人給我來(lái)一份,越精辟越好謝謝
中國會(huì )計科目的中英文對照 一、資產(chǎn)類(lèi) Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 現金 Cash 銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 銀行本票 Cashiers cheque 銀行匯票 Bank draft 信用卡 Credit card 信用證保證金 L/C Guarantee deposits 存出投資款 Refundable deposits 短期投資 Short-term investments 股票 Short-term investments - stock 債券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投資跌價(jià)準備 Short-term investments falling price reserves 應收款 Account receivable 應收票據 Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應收股利 Dividend receivable 應收利息 Interest receivable 應收賬款 Account receivable 其他應收款 Other notes receivable 壞賬準備 Bad debt reserves 預付賬款 Advance money 應收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 物資采購 Supplies purchasing 原材料 Raw materials 包裝物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差異 Materials cost variance 自制半成品 Semi-Finished goods 庫存商品 Finished goods 商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis 受托代銷(xiāo)商品 Commissioned and sell the goods on a commission basis 存貨跌價(jià)準備 Inventory falling price reserves 分期收款發(fā)出商品 Collect money and send out the goods by stages 待攤費用 Deferred and prepaid expenses 長(cháng)期投資 Long-term investment 長(cháng)期股權投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權投資 Other investment on stocks 長(cháng)期債權投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權投資 Other investment on bonds 長(cháng)期投資減值準備 Long-term investments depreciation reserves 股權投資減值準備 Stock rights investment depreciation reserves 債權投資減值準備 Bcreditors rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準備 Depreciation reserves 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機器設備 Machinery equipment 運輸設備 Transportation facilities 工具器具 Instruments and implement 累計折舊 Accumulated depreciation 固定資產(chǎn)減值準備 Fixed assets depreciation reserves 房屋、建筑物減值準備 Building/structure depreciation reserves 機器設備減值準備 Machinery equipment depreciation reserves 工程物資 Project goods and material 專(zhuān)用材料 Special-purpose material 專(zhuān)用設備 Special-purpose equipment 預付大型設備款 Prepayments for equipment 為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 在建工程減值準備 Construction-in-process depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無(wú)形資產(chǎn) Intangible assets 專(zhuān)利權 Patents 非專(zhuān)利技術(shù) Non-Patents 商標權 Trademarks, Trade names 著(zhù)作權 Copyrights 土地使用權 Tenure 商譽(yù) Goodwill 無(wú)形資產(chǎn)減值準備 Intangible Assets depreciation reserves 專(zhuān)利權減值準備 Patent rights depreciation reserves 商標權減值準備 trademark rights depreciation reserves 未確認融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 長(cháng)期待攤費用 Long-term deferred and prepaid expenses 待處理財產(chǎn)損溢 Wait deal assets loss or income 待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負債類(lèi) Liability 短期負債 Current liability 短期借款 Short-term borrowing 應付票據 Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應付賬款 Account payable 預收賬款 Deposit received 代銷(xiāo)商品款 Proxy sale goods revenue 應付工資 Accrued wages 應付福利費 Accrued welfarism 應付股利 Dividends payable 應交稅金 Tax payable 應交增值稅 value added tax payable 進(jìn)項稅額 Withholdings on VAT 已交稅金 Paying tax 轉出未交增值稅 Unpaid VAT changeover 減免稅款 Tax deduction 銷(xiāo)項稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進(jìn)項稅額轉出 Changeover withnoldings on VAT 出口抵減內銷(xiāo)產(chǎn)品應納稅額 Export deduct domestic sales goods tax 轉出多。
3.會(huì )計科目表英語(yǔ)（適合中專(zhuān)用的）
一、資產(chǎn) assets 1、流動(dòng)資產(chǎn) current assets 111 現金及約當現金 cash and cash equivalents 1111 庫存現金 cash on hand 1112 零用金/周轉金 petty cash/revolving funds 1113 銀行存款 cash in banks 1116 在途現金 cash in transit 1117 約當現金 cash equivalents 1118 其它現金及 約當現金 other cash and cash equivalents 112 短期投資 short-term investments 1121 短期投資 -股票 short-term investments - stock 1122 短期投資 -短期票券 short-term investments - short-term notes and bills 1123 短期投資 -政府債券 short-term investments - government bonds 1124 短期投資 -受益憑證 short-term investments - beneficiary certificates 1125 短期投資 -公司債 short-term investments - corporate bonds 1128 短期投資 -其它 short-term investments - other 1129 備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market 113 應收票據 notes receivable 1131 應收票據 notes receivable 1132 應收票據貼現 discounted notes receivable 1137 應收票據 -關(guān)系人 notes receivable - related parties 1138 其它應收票據 other notes receivable 1139 備抵呆帳 -應收票據 allowance for uncollec- tible accounts- notes receivable 114 應收帳款 accounts receivable 1141 應收帳款 accounts receivable 1142 應收分期帳款 installment accounts receivable 1147 應收帳款 -關(guān)系人 accounts receivable - related parties 1149 備抵呆帳 -應收帳款 allowance for uncollec- tible accounts - accounts receivable 118 其它應收款 other receivables 1181 應收出售遠匯款 forward exchange contract receivable 1182 應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies 1183 買(mǎi)賣(mài)遠匯折價(jià) discount on forward ex-change contract 1184 應收收益 earned revenue receivable 1185 應收退稅款 income tax refund receivable 1187 其它應收款 - 關(guān)系人 other receivables - related parties 1188 其它應收款 - 其它 other receivables - other 1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables 121~122 存貨 inventories 1211 商品存貨 merchandise inventory 1212 寄銷(xiāo)商品 consigned goods 1213 在途商品 goods in transit 1219 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄銷(xiāo)制成品 consigned finished goods 1223 副產(chǎn)品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market 125 預付費用 prepaid expenses 1251 預付薪資 prepaid payroll 1252 預付租金 prepaid rents 1253 預付保險費 prepaid insurance 1254 用品盤(pán)存 office supplies 1255 預付所得稅 prepaid income tax 1258 其它預付費用 other prepaid expenses 126 預付款項 prepayments 1261 預付貨款 prepayment for purchases 1268 其它預付款項 other prepayments 128~129 其它流動(dòng)資產(chǎn) other current assets 1281 進(jìn)項稅額 VAT paid ( or input tax) 1282 留抵稅額 excess VAT paid (or overpaid VAT) 1283 暫付款 temporary payments 1284 代付款 payment on behalf of others 1285 員工借支 advances to employees 1286 存出保證金 refundable deposits 1287 受限制存款 certificate of deposit-restricted 1291 遞延所得稅資產(chǎn) deferred income tax assets 1292 遞延兌換損失 deferred foreign exchange losses 1293 業(yè)主（股東）往來(lái) owners^(stockholders^) current account 1294 同業(yè)往來(lái) current account with others 1298 其它流動(dòng)資產(chǎn)-其它 other current assets - other 2、基金及長(cháng)期投資 funds and long-term investments 131 基金 funds 1311 償債基金 redemption fund (or sinking fund) 1312 改良及擴充基金 fund for improvement and expansion 1313 意外損失準備基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 長(cháng)期投資 long-term investments 1321 長(cháng)期股權投資 long-term equity investments 1322 長(cháng)期債券投資 long-term bond investments 1323 長(cháng)期不動(dòng)產(chǎn)投資 long-term real estate in-vestments 1324 人壽保險現金解約價(jià)值 cash surrender value of life insurance 1328 其它長(cháng)期投資 other long-term investments 1329 備抵長(cháng)期投資跌價(jià)損失 allowance for excess of cost over market value of long-term investments 3、固定資產(chǎn) property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累積折舊 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累積折舊 -房屋及建物 。
4.會(huì )計科目英文縮寫(xiě)
a/c, A/C account 帳戶(hù)、帳目 a/c, A/C account current 往來(lái)帳戶(hù)、活期存款帳戶(hù) A&C addenda and corrigenda 補遺和勘誤 Acc. acceptance or accepted 承兌 Accrd.Int accrued interest 應計利息 Acct. account 帳戶(hù)、帳目 Acct. accountant 會(huì )計師、會(huì )計員 Acct. accounting 會(huì )計、會(huì )計學(xué) Acct.No. account number 帳戶(hù)編號、帳號 Acct.Tit. account title 帳戶(hù)名稱(chēng)、會(huì )計科目 ACN air consignment 航空托運單 a/c no. account number 帳戶(hù)編號、帳號 Acpt. acceptance or accepted 承兌 A/CS Pay. accounts payable 應付帳款 A/CS Rec. accounts receivable 應收帳款 ACT advance corporation tax 預扣公司稅 ACU Asia Currency Unit 亞洲貨幣單位 A.C.V actual cash value 實(shí)際現金價(jià)值 a.d., a/d after date 開(kāi)票后、出票后 ADRS asset depreciation range system 固定資產(chǎn)分組折舊法 Adv. advance 預付款 ad.val.,A/V ad valorem to (according value)從價(jià) Agt. agent 代理人 Agt. agreement 協(xié)議、契約 AJE adjusting journal entries 調整分錄 Amt. amount 金額、總數 Ann. annuity 年金 A/P account paid 已付賬款 A/P account payable 應付帳款 A/P accounting period 會(huì )計期間 A/P advise and pay 付款通知 A/R account receivable 應收帳款 A/R at the rate of 以……比例 a/r all risks （保險）全險 Arr. arrivals, arrived 到貨、到船 A/S, a/s after sight 見(jiàn)票即付 A/S,acc/s account sales 承銷(xiāo)帳、承銷(xiāo)清單，售貨清單 ass. assessment 估征、征稅 assimt. assignment 轉讓、讓與 ATC average total cost 平均總成本 ATM at the money 僅付成本錢(qián) ATM Automatic Teller Machine 自動(dòng)取款機（柜員機） ATS automated trade system 自動(dòng)交易系統 ATS automatic transfer service 自動(dòng)轉移服務(wù) Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍賣(mài) Aud. auditor 審計員、審計師 Av. average 平均值 a.w. all wool 純羊毛 BA bank acceptance 銀行承兌匯票 bal. balance 余額、差額 banky. bankruptcy 破產(chǎn)、倒閉 Bat battery 電池 b.b. bearer bond 不記名債券 B.B., B/B bill book 出納簿 B/B bill bought 買(mǎi)入票據、買(mǎi)入匯票 b&b bed & breakfast 住宿費和早餐費 b.c. blind copy 密送的副本 BC buyer credit 買(mǎi)方信貸 B/C bills for collection 托收匯票 B.C. bank clearing 銀行清算 Bd. bond 債券 B/D bills discounted 已貼現票據 B/D bank draft 銀行匯票 b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天 B/E bill of entry 報關(guān)單 b.e., B/E bill of exchange 匯票 BEP breakeven point 保本點(diǎn)、盈虧臨界點(diǎn) b/f brought forward 承前 BF bonded factory 保稅工廠(chǎng) Bfcy. Beneficiary 受益人 B/G, b/g bonded goods 保稅貨物 BHC Bank Holding Company 銀行控股公司 BIS Bank of International Settlements 國際清算銀行 . A. chartered accountant; chief accountant 特許會(huì )計師、主任（主管）會(huì )計師 C. A. commercial agent 商業(yè)代理、代理商 C. A. consumers' association 消費者協(xié)會(huì ) C/A capital account 資本帳戶(hù) C/A current account 往來(lái)帳 C/A current assets 流動(dòng)資產(chǎn) C. A. D cash against documnet 交單付款 can. cancelled 注銷(xiāo) cap. capital 資本 CAPM capital asset pricing model 固定資產(chǎn)計價(jià)模式 C. A. S. cost accounting standards 成本會(huì )計標準 c. b., C. B. cash book 現金簿 CBD cash before delivery 先付款后交貨 C. C. cashier's check 銀行本票 C. C contra credit 貸方對銷(xiāo) c/d carried down 過(guò)次頁(yè)、結轉下期。
5.求會(huì )計科目中英文對照
代碼 名稱(chēng) 1 資產(chǎn) assets 11~ 12 流動(dòng)資產(chǎn) current assets 111 現金及約當現金 cash and cash equivalents 1111 庫存現金 cash on hand 1112 零用金/周轉金 petty cash/revolving funds 1113 銀行存款 cash in banks 1116 在途現金 cash in transit 1117 約當現金 cash equivalents 1118 其它現金及 約當現金 other cash and cash equivalents 112 短期投資 short-term investment 1121 短期投資 -股票 short-term investments - stock 1122 短期投資 -短期票券 short-term investments - short-term notes and bills 1123 短期投資 -政府債券 short-term investments - government bonds 1124 短期投資 -受益憑證 short-term investments - beneficiary certificates 1125 短期投資 -公司債 short-term investments - corporate bonds 1128 短期投資 -其它 short-term investments - other 1129 備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market 113 應收票據 notes receivable 1131 應收票據 notes receivable 1132 應收票據貼現 discounted notes receivable 1137 應收票據 -關(guān)系人 notes receivable - related parties 1138 其它應收票據 other notes receivable 1139 備抵呆帳 -應收票據 allowance for uncollec- tible accounts- notes receivable 114 應收帳款 accounts receivable 1141 應收帳款 accounts receivable 1142 應收分期帳款 installment accounts receivable 1147 應收帳款 -關(guān)系人 accounts receivable - related parties 1149 備抵呆帳 -應收帳款 allowance for uncollec- tible accounts - accounts receivable 118 其它應收款 other receivables 1181 應收出售遠匯款 forward exchange contract receivable 1182 應收遠匯款 -外幣 forward exchange contract receivable - foreign currencies 1183 買(mǎi)賣(mài)遠匯折價(jià) discount on forward ex-change contract 1184 應收收益 earned revenue receivable 1185 應收退稅款 income tax refund receivable 1187 其它應收款 - 關(guān)系人 other receivables - related parties 1188 其它應收款 - 其它 other receivables - other 1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables 121~122 存貨 inventories 1211 商品存貨 merchandise inventory 1212 寄銷(xiāo)商品 consigned goods 1213 在途商品 goods in transit 1219 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄銷(xiāo)制成品 consigned finished goods 1223 副產(chǎn)品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market 125 預付費用 prepaid expenses 1251 預付薪資 prepaid payroll 1252 預付租金 prepaid rents 1253 預付保險費 prepaid insurance 1254 用品盤(pán)存 office supplies 1255 預付所得稅 prepaid income tax 1258 其它預付費用 other prepaid expenses 126 預付款項 prepayments 1261 預付貨款 prepayment for purchases 1268 其它預付款項 other prepayments 128~129 其它流動(dòng)資產(chǎn) other current assets 1281 進(jìn)項稅額 VAT paid ( or input tax) 1282 留抵稅額 excess VAT paid (or overpaid VAT) 1283 暫付款 temporary payments 1284 代付款 payment on behalf of others 1285 員工借支 advances to employees 1286 存出保證金 refundable deposits 1287 受限制存款 certificate of deposit-restricted 1291 遞延所得稅資產(chǎn) deferred income tax assets 1292 遞延兌換損失 deferred foreign exchange losses 1293 業(yè)主（股東）往來(lái) owners(stockholders) current account 1294 同業(yè)往來(lái) current account with others 1298 其它流動(dòng)資產(chǎn)-其它 other current assets - other 13 基金及長(cháng)期投資 funds and long-term investments 131 基金 funds 1311 償債基金 redemption fund (or sinking fund) 1312 改良及擴充基金 fund for improvement and expansion 1313 意外損失準備基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 長(cháng)期投資 long-term investments 1321 長(cháng)期股權投資 long-term equity investments 1322 長(cháng)期債券投資 long-term bond investments 1323 長(cháng)期不動(dòng)產(chǎn)投資 long-term real estate in-vestments 1324 人壽保險現金解約價(jià)值 cash surrender value of life insurance 1328 其它長(cháng)期投資 other long-term investments 1329 備抵長(cháng)期投資跌價(jià)損失 allowance for excess of cost over market value of long-term investments 14~ 15 固定資產(chǎn) property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累積折舊 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累積折舊 -房。
6.所有科目的單詞（英文）
lz你是想要會(huì )計科目么？一、企業(yè)財務(wù)會(huì )計報表封面 FINANCIAL REPORT COVER 報表所屬期間之期末時(shí)間點(diǎn) 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(chǎn)負債表 Balance Sheet 資產(chǎn) Assets 流動(dòng)資產(chǎn) 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(jià)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 預付賬款 Prepayment 應收補貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價(jià)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(cháng)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(dòng)資產(chǎn) Other current assets 流動(dòng)資產(chǎn)合計 Total current assets 長(cháng)期投資 Long-term investment 長(cháng)期股權投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長(cháng)期債權投資 Long-term debt investment 長(cháng)期投資合計 Total for long-term investment 減：長(cháng)期股權投資減值準備 Less: Impairment for long-term equity investment 減：長(cháng)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(cháng)期投資凈額 Net bal of long-term investment 其中：合并價(jià)差 Include: Goodwill (Negative goodwill) 固定資產(chǎn) Fixed assets 固定資產(chǎn)原值 Cost 減：累計折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減：固定資產(chǎn)減值準備 Less: Impairment for fixed assets 固定資產(chǎn)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(chǎn)清理 Fixed assets to be disposed of 固定資產(chǎn)合計 Total fixed assets 無(wú)形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無(wú)形資產(chǎn) Intangible assets 減：無(wú)形資產(chǎn)減值準備 Less: Impairment for intangible assets 無(wú)形資產(chǎn)凈額 Net bal of intangible assets 長(cháng)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(cháng)期資產(chǎn) Other non-current assets 無(wú)形及其他長(cháng)期資產(chǎn)合計 Total other assets & intangible assets 遞延稅項 Deferred Tax 遞延稅款借項 Deferred Tax assets 資產(chǎn)總計 Total assets 負債及所有者（或股東）權益 Liability & Equity 流動(dòng)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(cháng)期負債 Long-term liability due within one year 其他流動(dòng)負債 Other current liability 流動(dòng)負債合計 Total current liability 長(cháng)期負債 Long-term liability 長(cháng)期借款 Long-term loans 應付債券 Bonds payable 長(cháng)期應付款 Long-term payable 專(zhuān)項應付款 Grants & Subsidies received 其他長(cháng)期負債 Other long-term liability 長(cháng)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(shí)收資本（或股本） Paid in capital 減；已歸還投資 Less: Capital redemption 實(shí)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、。
7.會(huì )計分錄中英文對照表
accompanying document 附件 account 賬戶(hù)、科目 account payable 應付賬款 account title / accounting item 會(huì )計科目 accounting document/ accounting voucument 會(huì )計憑證 accounting element 會(huì )計要素 accounting entity 會(huì )計主體 accounting entries 會(huì )計分錄 accounting equation / accounting identity 會(huì )計恒等式 accounting function 會(huì )計職能 accounting postulate 會(huì )計假設 accounting principle 會(huì )計原則 accounting report /accounting statement 會(huì )計報表 accounting standard 會(huì )計準則 accounting time period concept 會(huì )計分期 accounts receivable / receivables 應收賬款 accrual- basis accounting 權責發(fā)生制原則 accumulated depreciation 累計折舊 amortization expense /expense not allocated 待攤費用 annual statement 年報 Arthur Andersen Worldwide 安達信全球 assets 資產(chǎn) balance 余額 balance sheet 資產(chǎn)負債表 begainning balance/ opening balance 期初余額 capital 資本 capital expenditure 資本性支出 capital share 股本 capital surplus 資本公積 cash 現金 cash in bank 銀行存款 cash journal 現金日記賬 cash on hand 現金 cash system(basis)of accounting /cash-basis princi 收付實(shí)現制 certified practicing accountant 注冊會(huì )計師 comparability principle 可比性原則 compound journal entry 復合分錄 conservatism （ 保守 ） principle/the prudence （ 穩健 ） prin 謹慎性原則 consistency principle 一貫性原則 contingent assets 或有資產(chǎn) contingent liabilities 或有負債 cost accounting 成本會(huì )計 credit balance 貸方余額 credit side 貸方 current investment 短期投資 debit balance 借方余額 debit side 借方 deferred assets 遞延資產(chǎn) deferred liabilities 遞延負債 Deloitte Touche Tohmatsu 德勤 depreciable life 折舊年限 depreciation expense 折舊費用 depreciation rate 折舊率 descriptions 摘要 double entry 復式記賬 double-entry book-keeping 復式簿記 employee benefits payable 應付福利費 ending balance 期末余額 Ernst & Young International 安永國際 estimateld scrap value 估計殘值 exchange gain 匯兌收益 exchange loss 匯兌損失 expenses/charges 費用 factory overhead /manufacturing expense 制造費用 financial accounting 財務(wù)會(huì )計 financial expense 財務(wù)費用 fiscal year/ accounting periods 會(huì )計年度 fixed assets 固定資產(chǎn) floating assets / current assets 流動(dòng)資產(chǎn) floating liabilities / current liability 流動(dòng)負債 general ledger 總分類(lèi)賬 going-concern basis 持續經(jīng)營(yíng) goodwill 商譽(yù) historical cost 歷史成本 historical cost principle 歷史成本原則 ： income statement /profit and loss statement 利潤表 損益表 income tax 所得稅 intangible assets 無(wú)形資產(chǎn) international accounting 國際會(huì )計 KPMG International 畢馬威國際 liabilities 負債 liability dividend / dividend payable 應付股利 long-term investment 長(cháng)期投資 long-term liabilities 長(cháng)期負債 management accounting 管理會(huì )計 management expense 管理費用 matching principle 配比原則 materiality principle 重要性原則 monthly statement 月報 negative goodwill 負商譽(yù) net assets 凈資產(chǎn) net cost 凈成本 net income 凈收益 net income apportionment 利潤分配 net proceeds 凈收入 net profit 凈利潤 non-operating gain 營(yíng)業(yè)外收入 non-operating loss 營(yíng)業(yè)外支出 notes payable 應付票據 notes receivable/ receivables 應收票據 objectivity (reliability) principle 客觀(guān)性原則 obligee/ creditor 債權人 Obligor/ invester 債務(wù)人 operating expense 營(yíng)業(yè)費用 operating revenue 營(yíng)業(yè)收入 owner ' s equity 所有者權益 period expense 期間費用 perpetual inventory system 永續盤(pán)存制 personal property 動(dòng)產(chǎn) physical inventory system 實(shí)地盤(pán)存制 posting document 記賬憑證 prepayments / payment in advance 預付款項 Price Water House Coopers 普華永道 product cost / output cost 生產(chǎn)成本 product / finished goods 產(chǎn)成品 profit 利潤 profit after tax 稅后利潤 profit before tax 稅前利潤 purchase 購貨 purchase return and allowances 購貨退回與折讓 quarterly statement 季報 raw materials 原材料 real estate 不動(dòng)產(chǎn) relevance principle 相關(guān)性原則 reserve for bad debts / bad debts expense /provisi 壞帳準備 residual(salvage)value 折余價(jià)值 （ 殘值 ） retains earning 留存收益 revenue expenditure 收益性支出 revenues 收入 sales allowances 銷(xiāo)貨折讓 sales discount 銷(xiāo)貨折扣 sales invoice 銷(xiāo)貨發(fā)票 sales on account 賒銷(xiāo) sales return 銷(xiāo)售退回 sales revenue 銷(xiāo)售收入 selling cost 銷(xiāo)售成本 selling expense 銷(xiāo)售費用 simple ournal entry 簡(jiǎn)單分錄 source document 原始憑證 stable-monetary concept 貨幣計量 starting-load cost / organization costs 開(kāi)辦費 statement of cash flow/ cash flow statement 現金流量表 stock on hand / inventory 存貨 stub 存根 subsidiary accounts 明細賬戶(hù) 。
8.會(huì )計專(zhuān)業(yè)英文教材哪個(gè)版本的比較好
向你推薦詞典。
1、中國財政經(jīng)濟出版社的由中國會(huì )計學(xué)會(huì )和香港會(huì )計師公會(huì )編寫(xiě)的英漢/漢英 會(huì )計詞匯一套。每本45元。這兩本詞典的好處在于與我們國內準則的屬于應和，不容易產(chǎn)生歧義。
2、外語(yǔ)教學(xué)與研究出版社的英漢雙解財會(huì )詞典。定價(jià)22.9元。他的優(yōu)點(diǎn)在于雙解，便攜，有用法舉例，由簡(jiǎn)寫(xiě)表，和我們中文教科書(shū)一般大小。
教材呢，我用過(guò)幾個(gè)版本的，還是覺(jué)得上海財經(jīng)大學(xué)出版社，葉建芳，孫紅星編著(zhù)的會(huì )計英語(yǔ)（第四版）還不錯。內容上可以自己取舍，課后附帶練習題。如果是教師，出版社提供課件及習題答案。
另外建議你，down 國際財務(wù)報告準則ifrs（中英文）版，或者看德勤的 ifrs pocket.
希望對你有幫助。
