制造費用英文(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.中英文會(huì )計科目對照表,
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 1001 現金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 銀行本票 Cashier's cheque '100903 銀行匯票 Bank draft '100904 信用卡 Credit card '100905 信用證保證金 L/C Guarantee deposits '100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments '110101 股票 Short-term investments - stock '110102 債券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投資跌價(jià)準備 Short-term investments falling price reserves 應收款 Account receivable 1111 應收票據 Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應收股利 Dividend receivable 1122 應收利息 Interest receivable 1131 應收賬款 Account receivable 1133 其他應收款 Other notes receivable 1141 壞賬準備 Bad debt reserves 1151 預付賬款 Advance money 1161 應收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫存商品 Finished goods 1244 商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price 1251 委托加工物資 Work in process - outsourced 1261 委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis 1271 受托代銷(xiāo)商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價(jià)準備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費用 Deferred and prepaid expenses 長(cháng)期投資 Long-term investment 1401 長(cháng)期股權投資 Long-term investment on stocks '140101 股票投資 Investment on stocks '140102 其他股權投資 Other investment on stocks 1402 長(cháng)期債權投資 Long-term investment on bonds '140201 債券投資 Investment on bonds '140202 其他債權投資 Other investment on bonds 1421 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 Bcreditor's rights investment depreciation reserves 1431 委托貸款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 減值準備 Depreciation reserves 1501 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 1502 累計折舊 Accumulated depreciation 1505 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 1601 工程物資 Project goods and material '160101 專(zhuān)用材料 Special-purpose material '160102 專(zhuān)用設備 Special-purpose equipment '160103 預付大型設備款 Prepayments for equipment '160104 為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate 1603 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 1605 在建工程減值準備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 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 1805 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 1815 未確認融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 1901 長(cháng)期待攤費用 Long-term deferred and prepaid expenses 1911 待處理財產(chǎn)損溢 Wait deal assets loss or income '191101待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income '191102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 2101 短期借款 Short-term borrowing 2111 應付票據 Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應付賬款 Account payable 2131 預收賬款 Deposit received 2141 代銷(xiāo)商品款 Proxy sale goods revenue 2151 應付工資 Accrued wages 2153 應付福利費 Accrued welfarism 2161 應付股利 Dividends payable 2171 應交稅金 Tax 。
3.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。
4.主要會(huì )計科目的英文說(shuō)法（國際通用）
資產(chǎn) assets
流動(dòng)資產(chǎn) current assets
現金及約當現金 cash and cash equivalents
庫存現金 cash on hand
零用金/周轉金 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 investment
會(huì )計科目是對會(huì )計要素對象的具體內容進(jìn)行分類(lèi)核算的類(lèi)目。會(huì )計對象的具體內容各有不同，管理要求也有不同。為了全面、系統、分類(lèi)地核算與監督各項經(jīng)濟業(yè)務(wù)的發(fā)生情況，以及由此而引起的各項資產(chǎn)、負債、所有者權益和各項損益的增減變動(dòng)，就有必要按照各項會(huì )計對象分別設置會(huì )計科目。
為了連續、系統、全面地核算和監督經(jīng)濟活動(dòng)所引起的各項會(huì )計要素的增減變化，就有必要對會(huì )計要素的具體內容按照其不同的特點(diǎn)和經(jīng)濟管理要求進(jìn)行科學(xué)的分類(lèi)，并事先確定分類(lèi)核算的項目名稱(chēng)，規定其核算內容。
5.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) 。
6.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。
7.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 。
8.求中英文會(huì )計分錄對照,謝謝
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) Amortization of bond premium 債券溢價(jià)攤銷(xiāo) Amortized （被）攤銷(xiāo) Asset turnovers 資產(chǎn)周轉率 Assets 資產(chǎn) Average-cost method 平均成本法 B Bad debts 壞賬 Balance sheet 資產(chǎn)負債表 Bonds 債券 Bookkeeping 會(huì )計循環(huán) Burden 制造費用 C Capital stock 股本 Capital surplus 股本溢價(jià) Capitalizing retained earnings 存留收益資本比 Cash 現金 Cash and temporary investments 現金及短期投資 Cash basis for accounting 收付實(shí)現制 Cash discount 現金折扣 Cash equivalents 準現金 Chunky costs 步增成本 Conditional liability 或有負債 Conservatism Concept 穩健概念 Consistency Concept 一致性概念 Contra asset 抵消資產(chǎn) Contribution margin 邊際貢獻 Control account 總賬賬戶(hù) Corporation 公司 Cots accounting 成本會(huì )計 Cost concept 成本概念 Cost drivers 成本動(dòng)因 Cost method 成本法 Cost objects 成本對象 Cost of goods sold 銷(xiāo)貨成本 Cost of sales 銷(xiāo)售成本 Cost pools 成本匯集對象 Credit 貸方（貸記） Current liabilities 流動(dòng)負債 Current portion of long-term debt 長(cháng)期負債中的流動(dòng)部分 Current ratio 流動(dòng)比率 D Days′ receivables 應收賬款周轉天數 Debit 借方（借記） Debt ratio 負債比率 Declining balance depreciation 余額遞減折舊法 Deferred credits 遞延貸項 Deferred taxes 遞延稅 Depletion 折耗 Depreciable cost 應計折舊成本 Depreciation 折舊 Direct costs 直接成本 Discount 折扣 Dividend payout 股利分發(fā)（率） Dividend yield ratio 股利對股票市價(jià)的比率 Double entry 復式記賬 Du pont model 杜邦模型 E Earnings per share 每股收益 Effective interest rate 實(shí)際利率 Entity concept 會(huì )計主體概念 EPS 每股收益 Equities 權益 Equity method 權益法 Esperanto 通用語(yǔ)言 Expense center 費用中心 F FIFO (First-in first-out) 先進(jìn)先出法 Financial performance 財務(wù)業(yè)績(jì)中心 Fixed assets 固定資產(chǎn) Foreign currency translation 外幣折算 G GAAP (generally accepted accounting principles)公認會(huì )計準則 General ledger 總分類(lèi)賬 Going concern 持續經(jīng)營(yíng) Goodwill 商譽(yù) Gross margin 毛利 I Income statement 收益表 Indirect costs 間接成本 Insolvent 無(wú)償債能力 Inventory 存貨 Average-cost method 平均成本法 First-in ,first-out (FIFO) 先進(jìn)先出法 Last-in ,first-out (LIFO) 后進(jìn)先出法 Inventory cost flows 存貨成本流轉 Inventory turnover 存貨周轉率 Investment centers 投資中心 J Journal 日記賬 L Last-in ,first-out (LIFO) 后進(jìn)先出法 Ledger 分類(lèi)賬 Lessee 承租人 Less or 出租人 Leverage 杠桿 Leveraged buyout 杠桿買(mǎi)斷（杠桿收購） Liabilities 負債 Liability 負債（責任） Current and noncurrent 流動(dòng)與非流動(dòng)（法） Long-term debt 長(cháng)期負債 Long-term debts 長(cháng)期負債 M Marketable securities 易變現證券 Matching concept 配比概念 Materiality concept 重要性概念 Mergers 吸收合并 Minority interest in subsidiaries 少數股東權益 Money measurement concept 貨幣計量概念 N Net earnings 凈利潤 Net income 凈收益 Noncurrent liability 非流動(dòng)負債 Nonvariable costs 不變成本 Normal operating cycle 正常的營(yíng)業(yè)周期 Notes receivable 應收票據 O Operating expenses 營(yíng)業(yè)費用 Operating income 營(yíng)業(yè)收入 Overhead cost 制造費用（間接費用） P Paid-in-capital in excess of par 超面額繳入資本 Partnership 合伙 PE (Price earnings ratio) 市贏(yíng)率 Percentages-of-completion method 完工百分比法 Postretirement benefits 養老金（退休金） Premium 溢價(jià) Prepaid expenses 預付費用 Prevailing market interest rate 通行市場(chǎng)利率 Product guarantees 產(chǎn)品擔保 Profit center 利潤中心 Profit margin 邊際利潤 Profitability ratios 獲利性比率 Proprietorship 業(yè)主權益 Proven 驗證 Q Quick assets 速動(dòng)資產(chǎn) R Realization concept 實(shí)現概念 Realized 已實(shí)現（的） Recognition concepts 確認概念 Reconciliations 對賬 Residual income 剩余收益 Responsibility centers 責任中心 Retained earnings 存留收益 Return on assets (ROA) 資產(chǎn)報酬率 Return on equity (ROE) 權益報酬率 Return on invested capital (ROIC) 長(cháng)期資本報酬率 Return on investment (ROI) 投資報酬率 Revenue recognition 收入確認 Revenue recognition rule 收入確認規則 Revenues 收入 S Salvage value 殘值 Semi variable 。
9.有人有會(huì )計科目名稱(chēng)的英文翻譯嗎
科目編碼科目名稱(chēng)科目英文名稱(chēng)參考對照1001庫存現金Cash on Hand1002銀行存款Cash in bank1015其他貨幣資金Other Monetary Capital1101交易性金融資產(chǎn)Transactional Monetary Capital1121應收票據Notes Receivable1122應收賬款Accounts Receivable1123預付賬款Advance to suppliers1131應收股利Dividend Receivable1132應收利息Accrued Interest Receivable1231其他應收款Other Receivable1241壞賬準備Provision for bad debts1321代理業(yè)務(wù)資產(chǎn)Capital in Vicarious Business1401材料采購Procurement of Materials1402在途物資Materials in Transit1403原材料Raw Materials1404材料成本差異Balance of Materials1406庫存商品Commodity Stocks1407發(fā)出商品Goods in Transit1410商品進(jìn)銷(xiāo)差價(jià)Difference between Purchase and Sales of Commodities1411委托加工物資Materials for Consigned Processing1412包裝物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles1461存貨跌價(jià)準備Reserve For Stock Depreciation1501待攤費用Unamortized Expenditures1521持有至到期投資Held-To-Maturity Investment1522持有至到期投資減值準備Reserve for Held-To-Maturity Investment Impairment1523可供出售金融資產(chǎn)Financial Assets Available for Sale1524長(cháng)期股權投資Long-term Equity Investment1525長(cháng)期股權投資減值準備Reserve for Long-term Equity Investment Impairment1526投資性房地產(chǎn)Investment Real Estate1531長(cháng)期應收款Long-term Accounts Receivable1541未實(shí)現融資收益Unrealized Financing Profits1601固定資產(chǎn)Fixed assets1602累計折舊Accumulative Depreciation1603固定資產(chǎn)減值準備Provision for impairment of fixed assets1604在建工程Construction in Process1605工程物資Engineer Material1606固定資產(chǎn)清理Disposal of Fixed Assets1701無(wú)形資產(chǎn)Intangible Assets1702累計攤銷(xiāo)Accumulated Amortization1703無(wú)形資產(chǎn)減值準備Reserve for Intangible Assets Impairment1711商譽(yù)Business Reputation1801長(cháng)期待攤費用Long-term Deferred Expenses1811遞延所得稅資產(chǎn)Deferred Income Tax Assets1901待處理財產(chǎn)損溢Profit & loss of assets pending disposal2001短期借款Short-term Borrowings2101交易性金融負債Transactional Moneytary Liabilities2201應付票據Notes Payable2202應付賬款Accounts Payable2205預收賬款Advance from customers2211應付職工薪酬P(guān)ayroll Payable2221應交稅費Taxes Payable2231應付股利Dividend Payable2232應付利息Accrued Interest Payable2241其他應付款Other Accounts Payable2314代理業(yè)務(wù)負債Liabilities from Vicarious Business2401預提費用Accrued expensess2411預計負債Estimated Liabilities2501遞延收益Deferred Profits2601長(cháng)期借款Long-term loans2602長(cháng)期債券Long-term Bonds2801長(cháng)期應付款Long-term Payable2802未確認融資費用Unsettled Financing Expenses2811專(zhuān)項應付款Special Accounts Payable2901遞延所得稅負債Deferred Income Tax Liabilities3101衍生工具Derivative Tools3201套期工具Arbitrage Tools3202被套期項目Arbitraged Items4001實(shí)收資本Paid-in Capital4002資本公積Capital Reserve4101盈余公積Surplus Reserve4103本年利潤Profit & loss summary4104利潤分配Distribution profit4201庫存股Treasury Share5001生產(chǎn)成本Production Costs5101制造費用Manufacturing Expenditures5201勞務(wù)成本Service Costs5301研發(fā)支出Research and Development Expenditures6001主營(yíng)業(yè)務(wù)收入Sales revenue6051其他業(yè)務(wù)收入Revenues from other operationse6101公允價(jià)值變動(dòng)損益Profit and Loss from Fair Value Changes6111投資收益Income on Investment6301營(yíng)業(yè)外收入Non-operating profit6401主營(yíng)業(yè)務(wù)成本Cost of sales6402其他業(yè)務(wù)成本Cost of other operations6405營(yíng)業(yè)稅金及附加Business Tax and Surcharges6601銷(xiāo)售費用Marketing Costs6602管理費用Managing Costs6603財務(wù)費用Financing Costs6604勘探費用Prospecting Costs6701資產(chǎn)減值損失Assets Devaluation6711營(yíng)業(yè)外支出Non-operating expenses6801所得稅Income Tax6901以前年度損益調整Prior period profit & loss adjustment。
