會計科目中英對照

　　為了連續(xù)、系統(tǒng)、全面地核算和監(jiān)督經(jīng)濟(jì)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(nèi)容按照其不同的.特點和經(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目名稱，規(guī)定其核算內(nèi)容。這種對會計要素的具體內(nèi)容進(jìn)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(chǎn) assets

　　流動資產(chǎn) current assets

　　現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents

　　庫存現(xiàn)金 cash on hand

　　零用金/周轉(zhuǎn)金 petty cash/revolving funds

　　銀行存款 cash in banks

　　在途現(xiàn)金 cash in transit

　　約當(dāng)現(xiàn)金 cash equivalents

　　其它現(xiàn)金及 約當(dāng)現(xiàn)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(yīng)收票據(jù) notes receivable

　　應(yīng)收票據(jù) notes receivable

　　應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable

　　應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties

　　其它應(yīng)收票據(jù) other notes receivable

　　備抵呆帳 -應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable

　　應(yīng)收帳款 accounts receivable

　　應(yīng)收帳款 accounts receivable

　　應(yīng)收分期帳款 installment accounts receivable

　　應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties

　　備抵呆帳 -應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable

　　其它應(yīng)收款 other receivables

　　應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable

　　應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies

　　買賣遠(yuǎn)匯折價 discount on forward ex-change contract

　　應(yīng)收收益 earned revenue receivable

　　應(yīng)收退稅款 income tax refund receivable

　　其它應(yīng)收款 - 關(guān)系人 other receivables - related parties

　　其它應(yīng)收款 - 其它 other receivables - other

　　備抵呆帳 - 其它應(yīng)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

　　制成品 finished goods

　　寄銷制成品 consigned finished goods

　　副產(chǎn)品 by-products

　　在制品 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(yù)付費(fèi)用 prepaid expenses

　　預(yù)付薪資 prepaid payroll

　　預(yù)付租金 prepaid rents

　　預(yù)付保險費(fèi) prepaid insurance

　　用品盤存 office supplies

　　預(yù)付所得稅 prepaid income tax

　　其它預(yù)付費(fèi)用 other prepaid expenses

　　預(yù)付款項 prepayments

　　預(yù)付貨款 prepayment for purchases

　　其它預(yù)付款項 other prepayments

　　~ 其它流動資產(chǎn) other current assets

　　進(jìn)項稅額 VAT paid ( or input tax)

　　留抵稅額 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

　　遞延所得稅資產(chǎn) deferred income tax assets

　　遞延兌換損失 deferred foreign exchange losses

　　業(yè)主(股東)往來 owners^(stockholders^) current account

　　同業(yè)往來 current account with others

　　其它流動資產(chǎn)-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(kuò)充基金 fund for improvement and expansion

　　意外損失準(zhǔn)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(quán)投資 long-term equity investments

　　長期債券投資 long-term bond investments

　　長期不動產(chǎn)投資 long-term real estate in-vestments

　　人壽保險現(xiàn)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(chǎn) property , plant, and equipment

　　土地 land

　　土地 land

　　土地-重估增值 land - revaluation increments

　　土地改良物 land improvements

　　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 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(jī)(器)具及設(shè)備 machinery and equipment

　　機(jī)(器)具 machinery

　　機(jī)(器)具 -重估增值 machinery - revaluation increments

　　累積折舊 -機(jī)(器)具 accumulated depreciation - machinery

　　租賃資產(chǎn) leased assets

　　租賃資產(chǎn) leased assets

　　累積折舊 -租賃資產(chǎn) accumulated depreciation - leased assets

　　租賃權(quán)益改良 leasehold improvements

　　租賃權(quán)益改良 leasehold improvements

　　累積折舊- 租賃權(quán)益改良 accumulated depreciation - leasehold improvements