會(huì)計(jì)科目翻譯
WSY-recording
舞言李萍
主要會(huì)計(jì)科目的英文說法（國際通用）a/c,A/Caccount帳戶、帳目a/c,A/Caccountcurrent往來帳戶、活期存款帳戶A&Caddendaandcorrigenda補(bǔ)遺和勘誤Acc.acceptanceoraccepted承兌Accrd.Intaccruedinterest應(yīng)計(jì)利息Acct.account帳戶、帳目Acct.accountant會(huì)計(jì)師、會(huì)計(jì)員Acct.accounting會(huì)計(jì)、會(huì)計(jì)學(xué)Acct.No.accountnumber帳戶編號(hào)、帳號(hào)Acct.Tit.accounttitle帳戶名稱、會(huì)計(jì)科目
學(xué)僧Young
accounttitle/titleofaccount：會(huì)計(jì)科目是賬戶的名稱。是會(huì)計(jì)要素進(jìn)一步分類的具體體現(xiàn)。captionofaccount這個(gè)比較正式較經(jīng)常出現(xiàn)于論文中。nameofaccount這個(gè)也出現(xiàn)于論文中，比較正式，不過沒有上一個(gè)正式。accountingitem會(huì)計(jì)科目，會(huì)計(jì)項(xiàng)目還有時(shí)候表示會(huì)計(jì)科目只有一個(gè)詞就用account如果只是口語平時(shí)的交流用那么用subject其實(shí)也可以聽得懂別人也是可以理解的不過這個(gè)一般是用于學(xué)科，表示在學(xué)校學(xué)的專業(yè)是會(huì)計(jì)專業(yè)的看看你是要用在什么語境里選擇合適的用吧
丶沫小若
代碼??名稱??英譯
1??資產(chǎn)??assets
11~12??流動(dòng)資產(chǎn)??currentassets
111??現(xiàn)金及約當(dāng)現(xiàn)金??cashandcashequivalents
1111??庫存現(xiàn)金[1]????cashonhand
1112??零用金/周轉(zhuǎn)金??pettycash/revolvingfunds
1113??銀行存款??cashinbanks
1116??在途現(xiàn)金??cashintransit
1117??約當(dāng)現(xiàn)金??cashequivalents
1118??其它現(xiàn)金及約當(dāng)現(xiàn)金??othercashandcashequivalents
112??短期投資??short-terminvestment
1121??短期投資-股票??short-terminvestments-stock
1122??短期投資-短期票券??short-terminvestments-short-termnotesandbills
1123??短期投資-政府債券??short-terminvestments-governmentbonds
1124??短期投資-受益憑證??short-terminvestments-beneficiarycertificates
1125??短期投資-公司債??short-terminvestments-corporatebonds
1128??短期投資-其它??short-terminvestments-other
1129??備抵短期投資跌價(jià)損失??allowanceforreductionofshort-terminvestmentto
market
113??應(yīng)收票據(jù)??notesreceivable
1131??應(yīng)收票據(jù)??notesreceivable
1132??應(yīng)收票據(jù)貼現(xiàn)??discountednotesreceivable
1137??應(yīng)收票據(jù)-關(guān)系人??notesreceivable-relatedparties
1138??其它應(yīng)收票據(jù)??othernotesreceivable
1139??備抵呆帳-應(yīng)收票據(jù)??allowanceforuncollec-tibleaccounts-notesreceivable
114??應(yīng)收帳款??accountsreceivable
1141??應(yīng)收帳款??accountsreceivable
1142??應(yīng)收分期帳款??installmentaccountsreceivable
1147??應(yīng)收帳款-關(guān)系人??accountsreceivable-relatedparties
1149??備抵呆帳-應(yīng)收帳款??allowanceforuncollec-tibleaccounts-accountsreceivable
118??其它應(yīng)收款??otherReceivables
1181??應(yīng)收出售遠(yuǎn)匯款??forwardexchangecontractreceivable
1182??應(yīng)收遠(yuǎn)匯款-外幣??forwardexchangecontractreceivable-foreigncurrencies
1183??買賣遠(yuǎn)匯折價(jià)??discountonforwardex-changecontract
1184??應(yīng)收收益??earnedrevenuereceivable
1185??應(yīng)收退稅款??incometaxrefundreceivable
1187??其它應(yīng)收款-關(guān)系人??otherreceivables-relatedparties
1188??其它應(yīng)收款-其它??otherreceivables-other
1189??備抵呆帳-其它應(yīng)收款??allowanceforuncollec-tibleaccounts-otherreceivables
121~122??存貨??inventories
1211??商品存貨??merchandiseinventory
1212??寄銷商品??consignedgoods
1213??在途商品??goodsintransit
1219??備抵存貨跌價(jià)損失??allowanceforreductionofinventorytomarket
1221??制成品??finishedgoods
1222??寄銷制成品??consignedfinishedgoods
1223??副產(chǎn)品??by-products
1224??在制品??workinprocess
1225??委外加工??workinprocess-Outsourced
1226??原料??rawmaterials
1227??物料??supplies
1228??在途原物料??materialsandsuppliesintransit
1229??備抵存貨跌價(jià)損失??allowanceforreductionofinventorytomarket
125??預(yù)付費(fèi)用??prepaidexpenses
1251??預(yù)付薪資??prepaidpayroll
1252??預(yù)付租金??prepaidrents
1253??預(yù)付保險(xiǎn)費(fèi)??prepaidinsurance
1254??用品盤存??officesupplies
1255??預(yù)付所得稅??prepaidincometax
1258??其它預(yù)付費(fèi)用??otherprepaidexpenses
126??預(yù)付款項(xiàng)??prepayments
1261??預(yù)付貨款??prepaymentforpurchases
1268??其它預(yù)付款項(xiàng)??otherprepayments
128~129??其它流動(dòng)資產(chǎn)??othercurrentassets
1281??進(jìn)項(xiàng)稅額??VATpaid(orinputtax)
1282??留抵稅額??excessVATpaid(oroverpaidVAT)
1283??暫付款??temporarypayments
1284??代付款??paymentonbehalfofothers
1285??員工借支??advancestoemployees
1286??存出保證金??refundabledeposits
1287??受限制存款??certificateofdeposit-restricted
1291??遞延所得稅資產(chǎn)??deferredincometaxassets
1292??遞延兌換損失??deferredForeignExchangelosses
1293??業(yè)主往來(股東往來)??owners'(stockholders')currentaccount
1294??同業(yè)往來??currentaccountwithothers
1298??其它流動(dòng)資產(chǎn)-其它??othercurrentassets-other
13??基金及長期投資??fundsandlong-terminvestments
131??基金??funds
1311??償債基金??redemptionfund(orsinkingfund)
1312??改良及擴(kuò)充基金??fundforimprovementandexpansion
1313??意外損失準(zhǔn)備基金??contingencyfund
1314??退休基金??pensionfund
1318??其它基金??otherfunds
132??長期投資??long-terminvestments
1321??長期股權(quán)投資??long-termequityinvestments
1322??長期債券投資??long-termbondinvestments
1323??長期不動(dòng)產(chǎn)投資??long-termrealestatein-vestments
1324??人壽保險(xiǎn)現(xiàn)金解約價(jià)值??cashSurrendervalueoflifeinsurance
1328??其它長期投資??otherlong-terminvestments
1329??備抵長期投資跌價(jià)損失??allowanceforexcessofcostovermarketvalueoflong-terminvestments
14~15??固定資產(chǎn)??property,plant,andequipment
141??土地??land
1411??土地??land
1418??土地-重估增值??land-revaluationincrements
142??土地改良物??landimprovements
1421??土地改良物??landimprovements
1428??土地改良物-重估增值??landimprovements-revaluationincrements
1429??累積折舊-土地改良物??accumulateddepreciation-landimprovements
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-revaluationincrements
1439??累積折舊-房屋及建物??accumulateddepreciation-buildings
144~146??機(jī)(器)具及設(shè)備??machineryandequipment
1441??機(jī)(器)具??machinery
1448??機(jī)(器)具-重估增值??machinery-revaluationincrements
1449??累積折舊-機(jī)(器)具??accumulateddepreciation-machinery
151??租賃資產(chǎn)??leasedassets
1511??租賃資產(chǎn)??leasedassets
1519??累積折舊-租賃資產(chǎn)??accumulateddepreciation-leasedassets
152??租賃權(quán)益改良??leaseholdimprovements
1521??租賃權(quán)益改良??leaseholdimprovements
1529??累積折舊-租賃權(quán)益改良??accumulateddepreciation-leaseholdimprovements
156??未完工程及預(yù)付購置設(shè)備款??constructioninprogressandprepaymentsfor
equipment
1561??未完工程??constructioninprogress
1562??預(yù)付購置設(shè)備款??prepaymentforequipment
158??雜項(xiàng)固定資產(chǎn)??miscellaneousproperty,plant,andequipment
1581??雜項(xiàng)固定資產(chǎn)??miscellaneousproperty,plant,andequipment
1588??雜項(xiàng)固定資產(chǎn)-重估增值??miscellaneousproperty,plant,andequipment-
revaluationincrements
1589??累積折舊-雜項(xiàng)固定資產(chǎn)??accumulateddepreciation-miscellaneousproperty,plant,
andequipment
16??遞耗資產(chǎn)??depletableassets
161??遞耗資產(chǎn)??depletableassets
1611??天然資源??naturalresources
1618??重估增值-天然資源??naturalresources-revaluationincrements
1619??累積折耗-天然資源??accumulateddepletion-naturalresources
17??無形資產(chǎn)??intangibleassets
171??商標(biāo)權(quán)??trademarks
1711??商標(biāo)權(quán)??trademarks
172??專利權(quán)??patents
1721??專利權(quán)??patents
173??特許權(quán)??franchise
1731??特許權(quán)??franchise
174??著作權(quán)??copyright
1741??著作權(quán)??copyright
175??計(jì)算機(jī)軟件??ComputerSoftware
1751??計(jì)算機(jī)軟件??computersoftwarecost
176??商譽(yù)??goodwill
1761??商譽(yù)??goodwill
177??開辦費(fèi)??organizationcosts
1771??開辦費(fèi)??organizationcosts
178??其它無形資產(chǎn)??otherintangibles
1781??遞延退休金成本??deferredpensioncosts
1782??租賃權(quán)益改良??leaseholdimprovements
1788??其它無形資產(chǎn)-其它??otherintangibleassets-other
18??其它資產(chǎn)??otherassets
181??遞延資產(chǎn)??deferredassets
1811??債券發(fā)行成本??deferredbondissuancecosts
1812??長期預(yù)付租金??long-termprepaidrent
1813??長期預(yù)付保險(xiǎn)費(fèi)??long-termprepaidinsurance
1814??遞延所得稅資產(chǎn)??deferredincometaxassets
1815??預(yù)付退休金??prepaidpensioncost
1818??其它遞延資產(chǎn)??otherdeferredassets
182??閑置資產(chǎn)??idleassets
1821??閑置資產(chǎn)??idleassets
184??長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款??long-termnotes,accountsandoverdue
receivables
1841??長期應(yīng)收票據(jù)??long-termnotesreceivable
1842??長期應(yīng)收帳款??long-termaccountsreceivable
1843??催收帳款??overduereceivables
1847??長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人??long-termnotes,accountsandoverdue
receivables-relatedparties
1848??其它長期應(yīng)收款項(xiàng)??otherlong-termreceivables
1849??備抵呆帳-長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款??allowanceforuncollectibleaccounts-
long-termnotes,accountsandoverduereceivables
185??出租資產(chǎn)??assetsleasedtoothers
1851??出租資產(chǎn)??assetsleasedtoothers
1858??出租資產(chǎn)-重估增值??assetsleasedtoothers-incrementalvaluefromrevaluation
1859??累積折舊-出租資產(chǎn)??accumulateddepreciation-assetsleasedtoothers
186??存出保證金??refundabledeposit
1861??存出保證金??refundabledeposits
188??雜項(xiàng)資產(chǎn)??miscellaneousassets
擴(kuò)展資料
會(huì)計(jì)職稱考試
同義詞會(huì)計(jì)考試一般指會(huì)計(jì)職稱考試
會(huì)計(jì)職稱考試的全稱是會(huì)計(jì)專業(yè)技術(shù)資格考試，ACCT分類之一。會(huì)計(jì)職稱考試是由財(cái)政部、人事
部共同組織的全國統(tǒng)一考試，共分初級(jí)會(huì)計(jì)、中級(jí)會(huì)計(jì)師和高級(jí)會(huì)計(jì)師職稱三個(gè)級(jí)別。
考試實(shí)行全國統(tǒng)一考試制度，每年考試一次，由全國統(tǒng)一組織、統(tǒng)一大綱、統(tǒng)一試題，統(tǒng)一評(píng)分標(biāo)準(zhǔn)。
會(huì)計(jì)專業(yè)初級(jí)、中級(jí)資格考試合格者，即由各省、自治區(qū)、直轄市、新疆生產(chǎn)建設(shè)兵團(tuán)人事（職改）部門頒發(fā)人事部統(tǒng)一印制，人事部、財(cái)政部印的會(huì)計(jì)專業(yè)技術(shù)資格證書。證書全國范圍有效。
參考資料:百度百科-中國會(huì)計(jì)科目中英文對(duì)照（含科目代碼）
cynthiahql
exportsfob離岸價(jià)格出口short-termclaims短期要求importfob離岸價(jià)格進(jìn)口changeinreserves儲(chǔ)備改變tradebalance貿(mào)易平衡portfolioinvestment證券投資nererrorsandomissions修復(fù)錯(cuò)誤和遺漏counterpartitems對(duì)應(yīng)項(xiàng)
JACK趙俊
資產(chǎn)??assets
流動(dòng)資產(chǎn)??currentassets
現(xiàn)金及約當(dāng)現(xiàn)金??cashandcashequivalents
庫存現(xiàn)金??cashonhand
零用金/周轉(zhuǎn)金??pettycash/revolvingfunds
銀行存款??cashinbanks
在途現(xiàn)金??cashintransit
約當(dāng)現(xiàn)金??cashequivalents
其它現(xiàn)金及約當(dāng)現(xiàn)金??othercashandcashequivalents
短期投資??short-terminvestment
會(huì)計(jì)科目是對(duì)會(huì)計(jì)要素對(duì)象的具體內(nèi)容進(jìn)行分類核算的類目。會(huì)計(jì)對(duì)象的具體內(nèi)容各有不同，管理要求也有不同。為了全面、系統(tǒng)、分類地核算與監(jiān)督各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)的發(fā)生情況，以及由此而引起的各項(xiàng)資產(chǎn)、負(fù)債、所有者權(quán)益和各項(xiàng)損益的增減變動(dòng)，就有必要按照各項(xiàng)會(huì)計(jì)對(duì)象分別設(shè)置會(huì)計(jì)科目。
為了連續(xù)、系統(tǒng)、全面地核算和監(jiān)督經(jīng)濟(jì)活動(dòng)所引起的各項(xiàng)會(huì)計(jì)要素的增減變化，就有必要對(duì)會(huì)計(jì)要素的具體內(nèi)容按照其不同的特點(diǎn)和經(jīng)濟(jì)管理要求進(jìn)行科學(xué)的分類，并事先確定分類核算的項(xiàng)目名稱，規(guī)定其核算內(nèi)容。
我的寶貝-童童
一、資產(chǎn)類庫存現(xiàn)金（Cashonhand）銀行存款（Cashinbank）其他貨幣資金(Othercashandcashequivalents)存出保證金(Refundabledeposits)交易性金融資產(chǎn)(Financialassetsatfairvaluethroughprofitorloss)應(yīng)收票據(jù)(Notereceivable)應(yīng)收賬款(Accountreceivable)預(yù)付賬款(Advancedpayment)應(yīng)收股利(Dividendreceivable)應(yīng)收利息(Interestreceivable)其他應(yīng)收款(Otherreceivables)壞賬準(zhǔn)備(Allowanceforbaddebts)材料采購(Materialspurchase)在途物資(Materialsintransit)原材料(Rawmaterials)材料成本差異(Materialscostvariance)庫存商品(Commoditystocks)發(fā)出商品(Goodsshippedintransit)商品進(jìn)銷差價(jià)(Differencesbetweenpurchasingandsellingprice)委托加工物資(Consignedprocessingmaterial)周轉(zhuǎn)材料(Circulatingmaterials)存貨跌價(jià)準(zhǔn)備(Provisionsfordeclineininventory)長期應(yīng)收款(Long-termreceivables)固定資產(chǎn)(Plantandequipment)累計(jì)折舊(Accumulateddepreciation)固定資產(chǎn)減值準(zhǔn)備(Provisionsforimpairmentoffixedassets)在建工程(Constructioninprocess)工程物資(Constructionmaterials)固定資產(chǎn)清理(Disposaloffixedassets)無形資產(chǎn)(Intangibleassets)累計(jì)攤銷(Accumulateddepletion)無形資產(chǎn)減值準(zhǔn)備(Provisionsforimpairmentofintangibleassets)商譽(yù)(Goodwill)長期待攤費(fèi)用(Long-termdeferredassets)遞延所得稅資產(chǎn)(Deferredincometaxassets)待處理財(cái)產(chǎn)損溢(Lossorprofitfromassetswaittodeal)二、負(fù)債類短期借款（Shortloan）交易性金融負(fù)債(Financialliabilitiesatfairvaluethroughprofitorloss)應(yīng)付票據(jù)(Notespayable)應(yīng)付賬款((Accountspayable)預(yù)收賬款(Amountscollectedinadvance)應(yīng)付職工薪酬(Accruedemployeecompensation)應(yīng)交稅費(fèi)(Taxpayable)應(yīng)付利息(Interestpayable)應(yīng)付股利(Dividendpayable)其他應(yīng)付款(Otherpayables)長期借款(Long-termloan)應(yīng)付債券(Long-termbonds)長期應(yīng)付款(Longtermpayable)未確認(rèn)融資費(fèi)用(Unrecognizedfinancecost)專項(xiàng)應(yīng)付款(Specificpayable)預(yù)計(jì)負(fù)債(Accruedliabilities)遞延所得稅負(fù)債(Deferredincometaxliabilities)三、所有者權(quán)益類實(shí)收資本(Paid-incapital)資本公積(Capitalreserve)盈余公積(Surplusreserves)本年利潤(Currentyearprofits)利潤分配(Profitdistribution)四、成本類生產(chǎn)成本(Manufacturingcost)制造費(fèi)用(Manufacturingoverhead)勞務(wù)成本(Servicecost)研發(fā)支出(R&Dexpenditures)工程施工(Engineeringconstruction)五、損益類主營業(yè)務(wù)收入(Primeoperatingrevenue)其他業(yè)務(wù)收入(Otheroperatingrevenue)公允價(jià)值變動(dòng)損益(Profitorlossonfairvalue)營業(yè)外收入(Unrelatedbusinessincome)主營業(yè)務(wù)成本(Costofgoodssold)其他業(yè)務(wù)成本(Otherbusinessexpense)營業(yè)稅金及附加(Operatingtaxandassociatecharge)銷售費(fèi)用(Marketingexpenses)管理費(fèi)用(Administrativeexpenses)財(cái)務(wù)費(fèi)用(Financialexpenses)資產(chǎn)減值損失(Assetimpairmentloss)營業(yè)外支出(Losses)所得稅費(fèi)用(Incometaxexpense)以前年度損益調(diào)整(Prior-periodprofitorlossadjustment)
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