會計科目中英文對照

1、會計科目中英文對照漢英會計詞匯人名帳戶 personal account 工作底稿 working paper 已承兌匯票 accepted draft/bill 已發(fā)行股本 issued capital 己催繳股本 called-up capital 己繳股本 paid-up capital 已贖回票據 retired bill 欠付催繳股款 calls in arrear 毛存現金 cash in hand 毛利 gross profit 毛利率 gross profit ratio/margin 毛損 gross loss 日記簿 journal 月結單 monthly statemen

2、t 少量余額 minority balance 分配 allocation 分類帳 ledger 公證文件 noting 分攤 apportionment 加成 mark-up 永久業(yè)權 freehold 主要本錢 prime cost 未催繳股本 uncalled capital 申請及分配 application and allotment 目標條款 object clause 平價發(fā)行 issued at par 出讓人帳 vendor account 自平 self-balancing自平分類帳 self-balancing ledger 自動轉帳 autopay 本錢會計 cost

3、accounting 共同 joint存貨記錄簿 stock records 存貨周轉率 stock turnover rate 存貨帳 stock account 年終盤點存貨 year-end stock taking 企業(yè)個體 business entity 合伙企業(yè) partnership 在運品 goods in transit 在制品 work-in-progress 呆帳 bad debts 呆帳準備 provision for bad debts 沒收 forfeiture 利息帳法 interest account method 重置 replacement 決算表 fina

4、l accounts 折扣欄 discount column 折舊 depreciation 折舊帳法 depreciation account method 折舊準備帳法 depreciation provision account method 折價 discount非人名帳戶 impersonal account 抽取 extract 固定資產 fixed assets 長期負債 long-term liabilities 法人 legal person 股本 share capital 拒付票據 dishonoured bill 股份 share 或有負債 contingent lia

5、bility所有權 ownership 承兌 acceptance 承兌人 acceptor 法定股本 authorised capital 股東主權 shareholders ' equity 股東資金 shareholders ' fund 受票人 drawee 直線折舊法 straight-line depreciation method 直接工資 direct wages 直接原料 direct material 直接費用 direct expenses 股票 share certificate 承銷人 consignee 承銷清單 account sales 抵銷 s

6、et-offs 抵銷性錯誤 compensating error 定額制度 imprest system 科目 account 負債 liabilities 信讬人 trustee 按比例分配 pro rata 背書 endorsement 持票人 holder 盈余 surplus 盈余分撥帳 appropriation account 重點鉅數 materiality 重估折舊法 revaluation depreciation method 借方 debit 借項通知單 debit note 借項通知單 （銀行用 ） debit advice 庫存現金 cash in hand 配比 m

7、atch個別 several 純利 net profit 純利率 net profit ratio 記帳時借貸方互調 complete reversal of entries 特別原始簿 special book of original entry 原始分錄錯誤 error of original entry 原始分錄簿 book of original entry 原那么性錯誤 error of principle 流動資產 current assets 流動負債 current liabilities 流動比率 current ratio 流動抵押品 floating charge 租購

8、hire purchase 租購公司 hirer 個體 entity 差額承上 balance brought down 差額承前 balance brought forward 差額轉下 balance carried down 帳戶 account 透支 overdraft 透支額度 facility extent 名調亂錯誤 error of commission 現金日記簿 cash book 現金收支帳 receipts and payments account 現金折扣 cash discount 虛帳戶 nominal account 凈損失 net loss 累積基金 accu

9、mulated fund 停頓經營 quit concern 動用資金 capital employed 專利稅 royalty 專利權 patent貨物寄銷帳 goods sent on consignment account 票面值 par value 接納 accept 凈流動資產 net current assets 速動比率 liquidity ratio 寄銷 consignment 寄銷人 consignor 寄銷帳 consignment account 票據拒付手續(xù)費 noting charges 票據貼現 discounting bill of exchange 組織大綱

10、memorandum of association 組織章程 articles of association 商譽 goodwill 貸方 credit 貸項通知單 credit note 貸項通知單 （銀行用 ） credit advice 提用 drawings 提款帳 drawings account 費用 expenses 期未存貨 closing stock 期初存貨 opening stock 單式簿記 single-entry bookkeeping 備忘 memorandum 補助分類帳 subsidiary account 報表 statement 貼現 discount 發(fā)

11、票 invoice 發(fā)票人 drawer 間接工資 indirect wages 貼現手續(xù)費 discounting charge 普通股 ordinary shares 普通日記簿 general journal普通原始簿 general book of original entry 間接原料 indirect material 間接費用 indirect expenses, overhead 間接制造本錢 factory overhead 開帳分錄 opening entries 結帳分錄 closing entries 短期合營 joint venture 短期合營帳 joint ven

12、ture account 短期合營備忘帳 memorandum joint venture account 結算票據 honour the bill of exchange 超額利潤 super profit 資本 capital 資本主 proprietor 資本支出 capital expenditure 資本報酬率 return on capital employed 零用現金憑單 petty cash voucher 零用現金簿 petty cash book 債權人 creditor 債券 debenture 預計利息帳法 interest suspense account meth

13、od 預付費用 prepaid expenses 預取收益 receipt in advance 會計等式 accounting equation 損益帳 profit and loss account 損益計算 income determination 過帳 posting 資產 assets資產負債表 balance sheet 資產收回價值 goods repossessed value 試算表 trial balance 經常性工程 recurrent item 溢價 premium溢價發(fā)行 issued at premium催繳股款 call銀行往來調節(jié)表 bank reconcil

14、iation statement復式簿記 double-entry bookkeeping說明 account for實帳戶 real account對銷 contra制成品 finished goods匯票 bill of exchange, draft實際本錢 actual cost截線 enter short認講意圖 offer暫記帳戶 suspense account銷貨本錢 cost of goods sold銷貨折扣 discounts allowed銷貨退回簿 returns inwards book銷貨凈額 net sales銷貨發(fā)票 sales invoice銷貨簿 sale

15、s journal調整 adjustment制造本錢會計 manufacturing account數量表達及穩(wěn)定貨幣量度 quantifiability and stable monetary measure隨要隨付 payable on demand余絀 surplus and deficit遺漏錯誤 error of omission余額承上 balance brought down余額承前 balance brought forward余額遞減折舊法 reducing balance depreciation method 余額轉下 balance carried down歷史本錢 h

16、istorical cost擔保還款傭金 del credere commission總分類帳 general ledger應付帳款分類帳 creditors ledger, purchases ledger 應付帳款分類帳統(tǒng)制帳戶 creditors ledger control account, purchases ledger control account應收帳款分類帳 debtors ledger, sales ledger 應收帳款分類帳統(tǒng)制帳戶 debtors ledger control account, sales ledger control account應計收益 acc

17、rued income虧絀 deficit購貨折扣 discounts received購貨退出簿 returns outwards book購貨帳 purchases account購貨凈額 net purchases購貨簿 purchases journal營業(yè)折扣 trade discount購銷帳 trading account購銷損益帳 trading and profit and loss account優(yōu)先股 preference shares應付帳款賒帳期限 credit period received form tradecreditors應付票據 bill payable應

18、收帳款賒帳期限 credit period allowed to trade debtors應收票據 bill receivable應計根底 accrued basis購置權 option償債基金 sinking fund營運資金比率 working capital ratio轉讓 transfer舊換新 trade-in穩(wěn)健保守 conservatism, prudence簿記 bookkeeping繼續(xù)經營 going concern變產帳 realisation account贖回資本準備金 capital redemption reserve fund漢英會計詞匯人名帳戶 person

19、al account 工作底稿 working paper 已承兌匯票 accepted draft/bill 已發(fā)行股本 issued capital 己催繳股本 called-up capital 己繳股本 paid-up capital 已贖回票據 retired bill 欠付催繳股款 calls in arrear 毛存現金 cash in hand 毛利 gross profit 毛利率 gross profit ratio/margin 毛損 gross loss 日記簿 journal 月結單 monthly statement 少量余額 minority balance 分配

20、 allocation 分類帳 ledger 公證文件 noting 分攤 apportionment 加成 mark-up永久業(yè)權 freehold 主要本錢 prime cost 未催繳股本 uncalled capital 申請及分配 application and allotment 目標條款 object clause 平價發(fā)行 issued at par 出讓人帳 vendor account 自平 self-balancing 自平分類帳 self-balancing ledger 自動轉帳 autopay 本錢會計 cost accounting 共同 joint 存貨記錄簿

21、stock records 存貨周轉率 stock turnover rate 存貨帳 stock account 年終盤點存貨 year-end stock taking 企業(yè)個體 business entity 合伙企業(yè) partnership 在運品 goods in transit 在制品 work-in-progress 呆帳 bad debts 呆帳準備 provision for bad debts 沒收 forfeiture 利息帳法 interest account method 重置 replacement 決算表 final accounts 折扣欄 discount c

22、olumn 折舊 depreciation 折舊帳法 depreciation account method 折舊準備帳法 depreciation provision account method 折價 discount 非人名帳戶 impersonal account抽取 extract 固定資產 fixed assets 長期負債 long-term liabilities 法人 legal person 股本 share capital 拒付票據 dishonoured bill 股份 share 或有負債 contingent liability 所有權 ownership 承兌 a

23、cceptance 承兌人 acceptor 法定股本 authorised capital 股東主權 shareholders ' equity 股東資金 shareholders ' fund 受票人 drawee 直線折舊法 straight-line depreciation method 直接工資 direct wages 直接原料 direct material 直接費用 direct expenses 股票 share certificate 承銷人 consignee 承銷清單 account sales 抵銷 set-offs 抵銷性錯誤 compensati

24、ng error 定額制度 imprest system 科目 account 負債 liabilities 信讬人 trustee 按比例分配 pro rata 背書 endorsement持票人 holder 盈余 surplus 盈余分撥帳 appropriation account 重點鉅數 materiality 重估折舊法 revaluation depreciation method 借方 debit借項通知單 debit note 借項通知單 （銀行用 ） debit advice 庫存現金 cash in hand 配比 match 個別 several 純利 net pro

25、fit 純利率 net profit ratio 記帳時借貸方互調 complete reversal of entries 特別原始簿 special book of original entry 原始分錄錯誤 error of original entry 原始分錄簿 book of original entry 原那么性錯誤 error of principle 流動資產 current assets 流動負債 current liabilities 流動比率 current ratio 流動抵押品 floating charge 租購 hire purchase 租購公司 hirer

26、個體 entity 差額承上 balance brought down 差額承前 balance brought forward 差額轉下 balance carried down 帳戶 account 透支 overdraft 透支額度 facility extent 名調亂錯誤 error of commission 現金日記簿 cash book 現金收支帳 receipts and payments account 現金折扣 cash discount 虛帳戶 nominal account 凈損失 net loss 累積基金 accumulated fund 停頓經營 quit co

27、ncern 動用資金 capital employed 專利稅 royalty 專利權 patent 貨物寄銷帳 goods sent on consignment account 票面值 par value 接納 accept 凈流動資產 net current assets 速動比率 liquidity ratio 寄銷 consignment 寄銷人 consignor 寄銷帳 consignment account 票據拒付手續(xù)費 noting charges 票據貼現 discounting bill of exchange 組織大綱 memorandum of associatio

28、n 組織章程 articles of association 商譽 goodwill 貸方 credit 貸項通知單 credit note 貸項通知單 （銀行用 ） credit advice 提用 drawings 提款帳 drawings account 費用 expenses 期未存貨 closing stock 期初存貨 opening stock 單式簿記 single-entry bookkeeping 備忘 memorandum 補助分類帳 subsidiary account報表 statement 貼現 discount 發(fā)票 invoice 發(fā)票人 drawer 間接工資

29、 indirect wages 貼現手續(xù)費 discounting charge 普通股 ordinary shares 普通日記簿 general journal 普通原始簿 general book of original entry 間接原料 indirect material 間接費用 indirect expenses, overhead 間接制造本錢 factory overhead 開帳分錄 opening entries 結帳分錄 closing entries 短期合營 joint venture 短期合營帳 joint venture account 短期合營備忘帳 mem

30、orandum joint venture account 結算票據 honour the bill of exchange 超額利潤 super profit 資本 capital 資本主 proprietor 資本支出 capital expenditure 資本報酬率 return on capital employed 零用現金憑單 petty cash voucher 零用現金簿 petty cash book 債權人 creditor 債券 debenture 預計利息帳法 interest suspense account method 預付費用 prepaid expenses

31、 預取收益 receipt in advance 會計等式 accounting equation 損益帳 profit and loss account損益計算 income determination過帳 posting資產 assets資產負債表 balance sheet資產收回價值 goods repossessed value試算表 trial balance經常性工程 recurrent item溢價 premium溢價發(fā)行 issued at premium催繳股款 call銀行往來調節(jié)表 bank reconciliation statement復式簿記 double-ent

32、ry bookkeeping說明 account for實帳戶 real account對銷 contra制成品 finished goods匯票 bill of exchange, draft實際本錢 actual cost截線 enter short認講意圖 offer暫記帳戶 suspense account銷貨本錢 cost of goods sold銷貨折扣 discounts allowed銷貨退回簿 returns inwards book銷貨凈額 net sales銷貨發(fā)票 sales invoice銷貨簿 sales journal調整 adjustment制造本錢會計 ma

33、nufacturing account數量表達及穩(wěn)定貨幣量度 quantifiability and stable monetary measure隨要隨付 payable on demand余絀 surplus and deficit 遺漏錯誤 error of omission 余額承上 balance brought down 余額承前 balance brought forward 余額遞減折舊法 reducing balance depreciation method 余額轉下 balance carried down 歷史本錢 historical cost 擔保還款傭金 del

34、credere commission 總分類帳 general ledger 應付帳款分類帳 creditors ledger, purchases ledger 應付帳款分類帳統(tǒng)制帳戶 creditors ledger control account, purchases ledger control account應收帳款分類帳 debtors ledger, sales ledger 應收帳款分類帳統(tǒng)制帳戶 debtors ledger control account, sales ledger control account應計收益 accrued income虧絀 deficit購貨

35、折扣 discounts received 購貨退出簿 returns outwards book 購貨帳 purchases account 購貨凈額 net purchases 購貨簿 purchases journal 營業(yè)折扣 trade discount 購銷帳 trading account 購銷損益帳 trading and profit and loss account 優(yōu)先股 preference shares 應付帳款賒帳期限 credit period received form trade creditors應付票據 bill payable應收帳款賒帳期限 credi

36、t period allowed to trade debtors 應收票據 bill receivable 應計根底 accrued basis購置權 option 償債基金 sinking fund 營運資金比率 working capital ratio 轉讓 transfer 舊換新 trade-in 穩(wěn)健保守 conservatism, prudence 簿記 bookkeeping 繼續(xù)經營 going concern 變產帳 realisation account 贖回資本準備金 capital redemption reserve fund代碼1 11 12 111 1111

37、1112 1113 1116 1117 1118112 1121 1122 1123 1124代碼1 11 12 111 1111 1112 1113 1116 1117 1118112 1121 1122 1123 1124名稱資產 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 /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

38、other cash and cash equivalents 短期投資 short-term investment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 certificates1125 短期投資 - 公司債 short-t

39、erm investments - corporate bonds1128 短期投資 - 其它 short-term investments - other1129 備抵短期投資跌價損失 allowance for reduction of short-term investment to market 113應收票據 notes receivable1131應收票據 notes receivable1132應收票據貼現 discounted notes receivable1137 應收票據 - 關系人 notes receivable - related parties1138 其它應收票

40、據 other notes receivable1139 備抵呆帳 應收票據 allowance for uncollec- tible accounts- notes receivable114應收帳款 accounts receivable1141應收帳款 accounts receivable1142 應收分期帳款 installment accounts receivable1147 應收帳款 - 關系人 accounts receivable - related parties1149 備抵呆帳 應收帳款 allowance for uncollec- tible accounts

41、- accounts receivable118 其它應收款 other receivables1181 應收出售遠匯款 forward exchange contract receivable1182 應收遠匯款 - 外幣 forward exchange contract receivable - foreign currencies1183 買賣遠匯折價 discount on forward ex-change contract1184 應收收益 earned revenue receivable1185 應收退稅款 income tax refund receivable1187 其

42、它應收款 - 關系人 other receivables - related parties1188 其它應收款 - 其它 other receivables - other1189 備抵呆帳 - 其它應收款 allowance for uncollec- tible accounts - other receivables 121122 存貨 inventories1211 商品存貨 merchandise inventory1212 寄銷商品 consigned goods1213 在途商品 goods in transit1219備抵存貨跌價損失 allowance for reduct

43、ion of inventory to market1221 制成品 finished goods1222 寄銷制成品 consigned finished goods1223 副產品 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 備抵存貨跌價損失 allowance for reduction of inventory to

44、 market125預付費用prepaid expenses1251 預付薪資prepaid payroll1252 預付租金prepaid rents1253 預付保險費 prepaid insurance1254 用品盤存 office supplies1255 預付所得稅 prepaid income tax1258其它預付費用 other prepaid expenses126預付款項 prepayments1261預付貨款 prepayment for purchases1268其它預付款項 other prepayments128129 其它流動資產 other current a

45、ssets1281 進項稅額 VAT paid ( or input tax)1282 留抵稅額 excess VAT paid (or overpaid VAT)1283 暫付款 temporary payments1284 代付款 payment on behalf of others1285 員工借支 advances to employees1286 存出保證金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 遞延所得稅資產 deferred income tax assets1292 遞延兌換損失

46、 deferred foreign exchange losses1293 業(yè)主(股東)往來 owners(stockholders) current account1294 同業(yè)往來 current account with others1298其它流動資產 -其它 other current assets - other13 基金及長期投資 funds and long-term investments131 基金 funds1311 償債基金 redemption fund (or sinking fund)1312 改進及擴大基金 fund for improvement and ex

47、pansion1313意外損失準備基金 contingency fund1314退休基金 pension fund1318其它基金 other funds132長期投資 long-term investments1321長期股權投資 long-term equity investments1322長期債券投資 long-term bond investments1323長期不動產投資 long-term real estate in-vestments1324人壽保險現金解約價值 cash surrender value of life insurance1328其它長期投資 other lo

48、ng-term investments1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments14 15固定資產 property , plant, and equipment141土地 land1411土地 land1418土地 - 重估增值 land - revaluation increments142土地改進物 land improvements1421土地改進物 land improvements1428土地改進物 - 重估增值 land improvements -

49、 revaluation increments1429累積折舊 - 土地改進物 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累積折舊 - 房屋及建物 accumulated depreciation - buildings144146 機 （器）具及設備 machinery and equipment1441機（ 器）具 machinery1448機（器）具 - 重估增值

50、 machinery - revaluation increments1449累積折舊 -機（器） 具 accumulated depreciation - machinery151租賃資產 leased assets1511租賃資產 leased assets1519累積折舊 - 租賃資產 accumulated depreciation - leased assets152租賃權益改進 leasehold improvements1521租賃權益改進 leasehold improvements1529累積折舊 - 租賃權益改進 accumulated depreciation - lea

51、sehold improvements156未完工程及預付購置設備款 construction in progress and prepayments for equipment1561未完工程 construction in progress1562預付購置設備款 prepayment for equipment158雜項固定資產 miscellaneous property, plant, and equipment1581雜項固定資產 miscellaneous property, plant, and equipment1588 雜項固定資產 -重估增值 miscellaneous p

52、roperty, plant, and equipment - revaluation increments1589 累積折舊 - 雜項固定資產 accumulated depreciation - miscellaneous property, plant, and equipment16遞耗資產 depletable assets161遞耗資產 depletable assets1611天然資源 natural resources1618天然資源 - 重估增值 natural resources -revaluation increments1619累積折耗 - 天然資源 accumula

53、ted depletion - natural resources17無形資產 intangible assets171商標權 trademarks1711商標權 trademarks172專利權 patents1721專利權 patents173特許權 franchise1731特許權 franchise174著作權 copyright1741著作權 copyright175計算機軟件 computer software1751計算機軟件 computer software cost176 商譽 goodwill1761 商譽 goodwill177 開辦費 organization cos

54、ts1771 開辦費 organization costs178 其它無形資產 other intangibles1781 遞延退休金本錢 deferred pension costs1782 租賃權益改進 leasehold improvements1788 其它無形資產 -其它 other intangible assets - other18 其它資產 other assets181 遞延資產 deferred assets1811 債券發(fā)行本錢 deferred bond issuance costs1812 長期預付租金 long-term prepaid rent1813 長期預付

55、保險費 long-term prepaid insurance1814 遞延所得稅資產 deferred income tax assets1815 預付退休金 prepaid pension cost1818 其它遞延資產 other deferred assets182 閑置資產 idle assets1821 閑置資產 idle assets184 長期應收票據及款項與催收帳款 long-term notes , accounts and overdue receivables1841 長期應收票據 long-term notes receivable1842 長期應收帳款 long-t

56、erm accounts receivable1843 催收帳款 overdue receivables1847 長期應收票據及款項與催收帳款 -關系人 long-term notes, accounts and overdue receivables- related parties1848 其它長期應收款項 other long-term receivables1849 備抵呆帳 - 長期應收票據及款項與催收帳款 allowance for uncollectible accounts - longterm notes, accounts and overdue receivables18

57、5 出租資產 assets leased to others1851 出租資產 assets leased to others1858 出租資產 - 重估增值 assets leased to others - incremental value from revaluation1859 累積折舊 - 出租資產 accumulated depreciation - assets leased to others186 存出保證金 refundable deposit1861 存出保證金 refundable deposits188 雜項資產 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 雜項資產 - 其它 miscellaneous assets - otherPage2 負債 liabilities21 22 流動負債 current liabilities211 短期借款 short-te