企業(yè)英文版(英文匯總好心的人給我來一份,越精辟越好謝謝)

1.會計科目英文匯總好心的人給我來一份,越精辟越好謝謝

中國會計科目的中英文對照 一、資產類 Assets 流動資產 Current assets 貨幣資金 Cash and cash equivalents 現(xiàn)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 短期投資跌價準備 Short-term investments falling price reserves 應收款 Account receivable 應收票據(jù) 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 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 商品進銷差價 Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷商品 Trust to and sell the goods on a commission basis 受托代銷商品 Commissioned and sell the goods on a commission basis 存貨跌價準備 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 長期投資 Long-term investment 長期股權投資 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 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 專用材料 Special-purpose material 專用設備 Special-purpose equipment 預付大型設備款 Prepayments for equipment 為生產準備的工具及器具 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 固定資產清理 Liquidation of fixed assets 無形資產 Intangible assets 專利權 Patents 非專利技術 Non-Patents 商標權 Trademarks, Trade names 著作權 Copyrights 土地使用權 Tenure 商譽 Goodwill 無形資產減值準備 Intangible Assets depreciation reserves 專利權減值準備 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 待處理財產損溢 Wait deal assets loss or income 長期待攤費用 Long-term deferred and prepaid expenses 待處理財產損溢 Wait deal assets loss or income 待處理流動資產損溢 Wait deal intangible assets loss or income 待處理固定資產損溢 Wait deal fixed assets loss or income 二、負債類 Liability 短期負債 Current liability 短期借款 Short-term borrowing 應付票據(jù) 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 銷項稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進項稅額轉出 Changeover withnoldings on VAT 出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax 轉出多。

2.會計科目中英文對照表

關鍵詞匯表

A

Accounting entity 會計主體

Accounting equation 會計平衡式

Accounting framework 會計框架

Accounting period concept 會計期間概念

Accounts 賬戶

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 債券折價攤銷

3.會計科目表英語（適合中專用的）

一、資產 assets 1、流動資產 current assets 111 現(xiàn)金及約當現(xiàn)金 cash and cash equivalents 1111 庫存現(xiàn)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(xiàn)金 cash in transit 1117 約當現(xiàn)金 cash equivalents 1118 其它現(xiàn)金及 約當現(xiàn)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 備抵短期投資跌價損失 allowance for reduction of short-term investment to market 113 應收票據(jù) notes receivable 1131 應收票據(jù) notes receivable 1132 應收票據(jù)貼現(xiàn) discounted notes receivable 1137 應收票據(jù) -關系人 notes receivable - related parties 1138 其它應收票據(jù) other notes receivable 1139 備抵呆帳 -應收票據(jù) 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 買賣遠匯折價 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 寄銷商品 consigned goods 1213 在途商品 goods in transit 1219 備抵存貨跌價損失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄銷制成品 consigned finished goods 1223 副產品 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 其它流動資產 other current assets 1281 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 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 deferred income tax assets 1292 遞延兌換損失 deferred foreign exchange losses 1293 業(yè)主（股東）往來 owners^(stockholders^) current account 1294 同業(yè)往來 current account with others 1298 其它流動資產-其它 other current assets - other 2、基金及長期投資 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 長期投資 long-term investments 1321 長期股權投資 long-term equity investments 1322 長期債券投資 long-term bond investments 1323 長期不動產投資 long-term real estate in-vestments 1324 人壽保險現(xiàn)金解約價值 cash surrender value of life insurance 1328 其它長期投資 other long-term investments 1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments 3、固定資產 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.求常見的會計分錄英文表達形式（越全越好）

（中文科目是老的叫法） 現(xiàn)金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金-外埠存款Other monetary assets - cash in other cities 其他貨幣資金-銀行本票 Other monetary assets - cashier's check 其他貨幣資金-銀行匯票 Other monetary assets - bank draft 其他貨幣資金-信用卡 Other monetary assets - credit cards 其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit 其他貨幣資金-存出投資款 Other monetary assets - cash for investment 短期投資-股票投資 Investments - Short term - stocks 短期投資-債券投資 Investments - Short term - bonds 短期投資-基金投資 Investments - Short term - funds 短期投資-其他投資 Investments - Short term - others 短期投資跌價準備 Provision for short-term investment 長期股權投資-股票投資 Long term equity investment - stocks 長期股權投資-其他股權投資 Long term equity investment - others 長期債券投資-債券投資 Long term securities investemnt - bonds 長期債券投資-其他債權投資 Long term securities investment - others 長期投資減值準備 Provision for long-term investment 應收票據(jù) Notes receivable 應收股利 Dividends receivable 應收利息 Interest receivable 應收帳款 Trade debtors 壞帳準備- 應收帳款 Provision for doubtful debts - trade debtors 預付帳款 Prepayment 應收補貼款 Allowance receivable 其他應收款 Other debtors 壞帳準備- 其他應收款 Provision for doubtful debts - other debtors 其他流動資產 Other current assets 物資采購 Purchase 原材料 Raw materials 包裝物 Packing materials 低值易耗品 Low value consumbles 材料成本差異 Material cost difference 自制半成品 Self-manufactured goods 庫存商品 Finished goods 商品進銷差價 Difference between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷商品 Consignment-out 受托代銷商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價準備 Provision for obsolete stocks 待攤費用 Prepaid expenses 待處理流動資產損益 Unsettled G/L on current assets 待處理固定資產損益 Unsettled G/L on fixed assets 委托貸款-本金 Consignment loan - principle 委托貸款-利息 Consignment loan - interest 委托貸款-減值準備 Consignment loan - provision 固定資產-房屋建筑物 Fixed assets - Buildings 固定資產-機器設備 Fixed assets - Plant and machinery 固定資產-電子設備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定資產-運輸設備 Fixed assets - Automobiles 累計折舊 Accumulated depreciation 固定資產減值準備 Impairment of fixed assets 工程物資-專用材料 Project material - specific materials 工程物資-專用設備 Project material - specific equipment 工程物資-預付大型設備款 Project material - prepaid for equipment 工程物資-為生產準備的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程減值準備 Impairment of construction in progress 固定資產清理 Disposal of fixed assets 無形資產-專利權 Intangible assets - patent 無形資產-非專利技術 Intangible assets - industrial property and know-how 無形資產-商標權 Intangible assets - trademark rights 無形資產-土地使用權 Intangible assets - land use rights 無形資產-商譽 Intangible assets - goodwill 無形資產減值準備 Impairment of intangible assets 長期待攤費用 Deferred assets 未確認融資費用 Unrecognized finance fees 其他長期資產 Other long term assets 遞延稅款借項 Deferred assets debits 應付票據(jù) Notes payable 應付帳款 Trade creditors 預收帳款 Adanvances from customers 代銷商品款 Consignment-in payables 其他應交款 Other payable to government 其他應付款 Other creditors 應付股利 Proposed dividends 待轉資產價值 Donated assets 預計負債 Accrued liabilities 應付短期債券 Short-term debentures payable 其他流動負債 Other current liabilities 預提費用 Accrued expenses 應付工資 Payroll payable 應付福利費 Welfare payable 短期借款-抵押借款 Bank loans - Short term - pledged 短期借款-信用借款 Bank loans - Short term - credit 短期借款-擔保借款 Bank loans - Short term - guaranteed 一年內到期長期借款 Long term loans due within one year 一年內到期長期應付款 Long term payable due within one year 長期借款 Bank loans - Long term 應付債券-債券面值 Bond payable - Par value 應付債券-債券溢價 Bond payable - Excess 應付債券-債券折價 Bond payable - Discount 應付債券-應計利息 Bond payable - Accrued interest 長期應付款 Long term payable 專項應付款 Specific payable 其他長期負債 Other long term liabilities 應交稅金-所得稅 Tax payable - income tax 應交稅金-增值稅 Tax payable - VAT 應交稅金-營業(yè)稅 Tax payable - business tax 應交稅金-消費稅 Tax payable - consumable tax 應交稅金-其他 Tax payable - 。

5.07新會計準則會計科目名稱英文版

1 資產 assets11~ 12 流動資產 current assets111 現(xiàn)金及約當現(xiàn)金 cash and cash equivalents1111 庫存現(xiàn)金 cash on hand1112 零用金/周轉金 petty cash/revolving funds1113 銀行存款 cash in banks1116 在途現(xiàn)金 cash in transit1117 約當現(xiàn)金 cash equivalents1118 其它現(xiàn)金及 約當現(xiàn)金 other cash and cash equivalents112 短期投資 short-term investment1121 短期投資 -股票 short-term investments - stock1122 短期投資 -短期票券 short-term investments - short-term notes and bills1123 短期投資 -政府債券 short-term investments - government bonds1124 短期投資 -受益憑證 short-term investments - beneficiary certificates1125 短期投資 -公司債 short-term 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 market113 應收票據(jù) notes receivable1131 應收票據(jù) notes receivable1132 應收票據(jù)貼現(xiàn) discounted notes receivable1137 應收票據(jù) -關系人 notes receivable - related parties1138 其它應收票據(jù) other notes receivable1139 備抵呆帳 -應收票據(jù) 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 - 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 receivables121~122 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 reduction 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 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 prepayments128~129 其它流動資產 other current assets1281 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 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 改良及擴充基金 fund for improvement and expansion1313 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(xiàn)金解約價值 cash surrender value of life insurance1328 其它長期投資 other long-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 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累積折舊 -土地改良物 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 - buildings144~146 機（器）具。

6.下面是會計專業(yè)英語寫分錄,非常著急

會計分錄 1、debit: Cash---50000 credit: Paid-up capital(or stock)----50000 debit: Fixed assets---20000 credit: Paid-up capital(or stock)----200002. debit: Intangible assets (tenure)-60000 Fixed assets(building)---230000 credit: Cash------------------------------------43500 Long-term note payable -----------2465003、debit: Office allowance ---480 credit: Account payable --------------4804、debit: Fixed assets---17200 credit: Paid-up capital(or stock) -172005、debit: Fixed assets---2500 credit: Account payable ----25006、debit: Accrued wages ---800 credit: Cash --------------8007、debit: Cash----3500 credit:Prime operating revenue ---3500 (Tax payable -value added tax payable -Substituted money on VAT -***，若此公司是提供加工及修理修配等勞務等，需交增值稅，中國一般納稅人17%稅率，小規(guī)模3%稅率，由于本題沒有相關提示，稅金科目略，)8、debit: Account payable ----450 credit: Cash--------------------450 9、debit: Account payable ----480 credit:Cash--------------------48010、debit: Fixed assets---1200 credit: Cash -----------1000 Fixed assets------------200 由于沒提及折舊，故清理科目略去11、debit: Account receivable ----1300 credit: Prime operating revenue ---130012、debit: Accrued wages ---800 credit: Cash --------------------80013、debit: Cash----1300 credit: Account receivable ---130014、debit: Paid-up capital(or stock)---1800 credit: Cash-----------------------------1800。

7.會計科目英文縮寫

a/c, A/C account 帳戶、帳目 a/c, A/C account current 往來帳戶、活期存款帳戶 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、帳目 Acct. accountant 會計師、會計員 Acct. accounting 會計、會計學 Acct.No. account number 帳戶編號、帳號 Acct.Tit. account title 帳戶名稱、會計科目 ACN air consignment 航空托運單 a/c no. account number 帳戶編號、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 實際現(xiàn)金價值 a.d., a/d after date 開票后、出票后 ADRS asset depreciation range system 固定資產分組折舊法 Adv. advance 預付款 ad.val.,A/V ad valorem to (according value)從價 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(shù) 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 見票即付 A/S,acc/s account sales 承銷帳、承銷清單，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 ATM Automatic Teller Machine 自動取款機（柜員機） ATS automated trade system 自動交易系統(tǒng) ATS automatic transfer service 自動轉移服務 Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍賣 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、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 買入票據(jù)、買入?yún)R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(xiàn)票據(jù) 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 報關單 b.e., B/E bill of exchange 匯票 BEP breakeven point 保本點、盈虧臨界點 b/f brought forward 承前 BF bonded factory 保稅工廠 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 特許會計師、主任（主管）會計師 C. A. commercial agent 商業(yè)代理、代理商 C. A. consumers' association 消費者協(xié)會 C/A capital account 資本帳戶 C/A current account 往來帳 C/A current assets 流動資產 C. A. D cash against documnet 交單付款 can. cancelled 注銷 cap. capital 資本 CAPM capital asset pricing model 固定資產計價模式 C. A. S. cost accounting standards 成本會計標準 c. b., C. B. cash book 現(xiàn)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 c/d carried down 過次頁、結轉下期。

8.求會計科目中英文對照

代碼 名稱 1 資產 assets 11~ 12 流動資產 current assets 111 現(xiàn)金及約當現(xiàn)金 cash and cash equivalents 1111 庫存現(xiàn)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(xiàn)金 cash in transit 1117 約當現(xiàn)金 cash equivalents 1118 其它現(xiàn)金及 約當現(xiàn)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 備抵短期投資跌價損失 allowance for reduction of short-term investment to market 113 應收票據(jù) notes receivable 1131 應收票據(jù) notes receivable 1132 應收票據(jù)貼現(xiàn) discounted notes receivable 1137 應收票據(jù) -關系人 notes receivable - related parties 1138 其它應收票據(jù) other notes receivable 1139 備抵呆帳 -應收票據(jù) 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 買賣遠匯折價 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 寄銷商品 consigned goods 1213 在途商品 goods in transit 1219 備抵存貨跌價損失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄銷制成品 consigned finished goods 1223 副產品 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 其它流動資產 other current assets 1281 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 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 deferred income tax assets 1292 遞延兌換損失 deferred foreign exchange losses 1293 業(yè)主（股東）往來 owners(stockholders) current account 1294 同業(yè)往來 current account with others 1298 其它流動資產-其它 other current assets - other 13 基金及長期投資 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 長期投資 long-term investments 1321 長期股權投資 long-term equity investments 1322 長期債券投資 long-term bond investments 1323 長期不動產投資 long-term real estate in-vestments 1324 人壽保險現(xiàn)金解約價值 cash surrender value of life insurance 1328 其它長期投資 other long-term investments 1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments 14~ 15 固定資產 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。

9.求新會計制度下會計科目中英文對照

現(xiàn)金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金-外埠存款Other monetary assets - cash in other cities 其他貨幣資金-銀行本票 Other monetary assets - cashier's check 其他貨幣資金-銀行匯票 Other monetary assets - bank draft 其他貨幣資金-信用卡 Other monetary assets - credit cards 其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit 其他貨幣資金-存出投資款 Other monetary assets - cash for investment 短期投資-股票投資 Investments - Short term - stocks 短期投資-債券投資 Investments - Short term - bonds 短期投資-基金投資 Investments - Short term - funds 短期投資-其他投資 Investments - Short term - others 短期投資跌價準備 Provision for short-term investment 長期股權投資-股票投資 Long term equity investment - stocks 長期股權投資-其他股權投資 Long term equity investment - others 長期債券投資-債券投資 Long term securities investemnt - bonds 長期債券投資-其他債權投資 Long term securities investment - others 長期投資減值準備 Provision for long-term investment 應收票據(jù) Notes receivable 應收股利 Dividends receivable 應收利息 Interest receivable 應收帳款 Trade debtors 壞帳準備- 應收帳款 Provision for doubtful debts - trade debtors 預付帳款 Prepayment 應收補貼款 Allowance receivable 其他應收款 Other debtors 壞帳準備- 其他應收款 Provision for doubtful debts - other debtors 其他流動資產 Other current assets 物資采購 Purchase 原材料 Raw materials 包裝物 Packing materials 低值易耗品 Low value consumbles 材料成本差異 Material cost difference 自制半成品 Self-manufactured goods 庫存商品 Finished goods 商品進銷差價 Difference between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷商品 Consignment-out 受托代銷商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價準備 Provision for obsolete stocks 待攤費用 Prepaid expenses 待處理流動資產損益 Unsettled G/L on current assets 待處理固定資產損益 Unsettled G/L on fixed assets 委托貸款-本金 Consignment loan - principle 委托貸款-利息 Consignment loan - interest 委托貸款-減值準備 Consignment loan - provision 固定資產-房屋建筑物 Fixed assets - Buildings 固定資產-機器設備 Fixed assets - Plant and machinery 固定資產-電子設備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定資產-運輸設備 Fixed assets - Automobiles 累計折舊 Accumulated depreciation 固定資產減值準備 Impairment of fixed assets 工程物資-專用材料 Project material - specific materials 工程物資-專用設備 Project material - specific equipment 工程物資-預付大型設備款 Project material - prepaid for equipment 工程物資-為生產準備的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程減值準備 Impairment of construction in progress 固定資產清理 Disposal of fixed assets 無形資產-專利權 Intangible assets - patent 無形資產-非專利技術 Intangible assets - industrial property and know-how 無形資產-商標權 Intangible assets - trademark rights 無形資產-土地使用權 Intangible assets - land use rights 無形資產-商譽 Intangible assets - goodwill 無形資產減值準備 Impairment of intangible assets 長期待攤費用 Deferred assets 未確認融資費用 Unrecognized finance fees 其他長期資產 Other long term assets 遞延稅款借項 Deferred assets debits 應付票據(jù) Notes payable 應付帳款 Trade creditors 預收帳款 Adanvances from customers 代銷商品款 Consignment-in payables 其他應交款 Other payable to government 其他應付款 Other creditors 應付股利 Proposed dividends 待轉資產價值 Donated assets 預計負債 Accrued liabilities 應付短期債券 Short-term debentures payable 其他流動負債 Other current liabilities 預提費用 Accrued expenses 應付工資 Payroll payable 應付福利費 Welfare payable 短期借款-抵押借款 Bank loans - Short term - pledged 短期借款-信用借款 Bank loans - Short term - credit 短期借款-擔保借款 Bank loans - Short term - guaranteed 一年內到期長期借款 Long term loans due within one year 一年內到期長期應付款 Long term payable due within one year 長期借款 Bank loans - Long term 應付債券-債券面值 Bond payable - Par value 應付債券-債券溢價 Bond payable - Excess 應付債券-債券折價 Bond payable - Discount 應付債券-應計利息 Bond payable - Accrued interest 長期應付款 Long term payable 專項應付款 Specific payable 其他長期負債 Other long term liabilities 應交稅金-所得稅 Tax payable - income tax 應交稅金-增值稅 Tax payable - VAT 應交稅金-營業(yè)稅 Tax payable - business tax 應交稅金-消費稅 Tax payable - consumable tax 應交稅金-其他 Tax payable - others 遞延稅款貸項 Deferred t。

10.SAP會計科目中英文對照

在 SAP 系統(tǒng)中， 會計科目表有以下形式： operational chart of accounts ,group chats of accounts ,country charts of accounts 。

operational chart of accounts作為經(jīng)營需要的會計科目表。 經(jīng)營用的會計科目表包含了日常經(jīng)營管理所需要的 科目， 也允許進行特殊的， 在公司范圍內的業(yè)務處理。

財務會計和成本核算都使 用同一個會計科目表。country charts of accounts 作為地區(qū)性的會計科目表。

地區(qū)性的會計科目表包含了為滿足當?shù)赜嘘P法規(guī)而設 的科目。 記帳的數(shù)據(jù)是基于政府的規(guī)定和預先定義的一些規(guī)則而處理的， 其項目 和經(jīng)營用的會計科目表有所區(qū)別。

使用alternative account number也就是在這個子公司下面設定country chart of account,operating account 使用母公司的科目，平時記帳也用母公司的科目，因為在科目主數(shù)據(jù)中你已經(jīng)建立了母公司operating account和alternative account的一一對應關系，當你記帳的時候，在bseg里會出現(xiàn)alternative account number，然后你就可以使用它出任何的子公司報表了。group chats of accounts作為集團公司的會計科目表。

集團公司會計科目表包含了在集團公司內使用的所 有科目， 其記帳數(shù)據(jù)是基于外部集團公司會計的要求， 集團公司會計科目表的項 目與經(jīng)營用會計科目表不同。 當你在operational chart of accounts 指定group chats of accounts ，那你在FS00中建議會計科目時，可以指定集團所使用的會計科目，在table中會有相關會計科目數(shù)據(jù)。

SAP 系統(tǒng)提供定義不同的會計科目表的功能， 使靈活多變的評估成為可能。 記帳數(shù)據(jù) 可以在公司的層次結構的不同層面上處理。

日常的憑證是記帳到經(jīng)營性會計科目表中 的， 同樣，用戶也能按某個國家的特定要求進行會計評估， 也可以將經(jīng)營用會計科目表 與集團公司的需要相結合。。