制造費(fèi)用英文(中英文對(duì)照表)

1.會(huì)計(jì)科目中英文對(duì)照表

關(guān)鍵詞匯表

A

Accounting entity 會(huì)計(jì)主體

Accounting equation 會(huì)計(jì)平衡式

Accounting framework 會(huì)計(jì)框架

Accounting period concept 會(huì)計(jì)期間概念

Accounts 賬戶

Accounts payable 應(yīng)付賬款

Accounts receivable 應(yīng)收賬款

Accrual basis for accounting 權(quán)責(zé)發(fā)生制

Accrual concept 應(yīng)計(jì)概念

Accumulated depreciation 累計(jì)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(zhǔn)備

Allowance for doubtful accounts 不良?jí)馁~準(zhǔn)備

Amortization of bond discount 債券折價(jià)攤銷

2.中英文會(huì)計(jì)科目對(duì)照表,

中國會(huì)計(jì)科目的中英文對(duì)照 一、資產(chǎn)類 Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)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(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬準(zhǔn)備 Bad debt reserves 1151 預(yù)付賬款 Advance money 1161 應(yīng)收補(bǔ)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 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價(jià)準(zhǔn)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(fèi)用 Deferred and prepaid expenses 長期投資 Long-term investment 1401 長期股權(quán)投資 Long-term investment on stocks '140101 股票投資 Investment on stocks '140102 其他股權(quán)投資 Other investment on stocks 1402 長期債權(quán)投資 Long-term investment on bonds '140201 債券投資 Investment on bonds '140202 其他債權(quán)投資 Other investment on bonds 1421 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)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(zhǔn)備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計(jì)折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material '160101 專用材料 Special-purpose material '160102 專用設(shè)備 Special-purpose equipment '160103 預(yù)付大型設(shè)備款 Prepayments for equipment '160104 為生產(chǎn)準(zhǔn)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(shè)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(zhǔn)備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 1901 長期待攤費(fèi)用 Long-term deferred and prepaid expenses 1911 待處理財(cái)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(fù)債類 Liability 短期負(fù)債 Current liability 2101 短期借款 Short-term borrowing 2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費(fèi) Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax 。

3.會(huì)計(jì)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(huì)計(jì)科目的中英文對(duì)照 一、資產(chǎn)類 Assets 流動(dòng)資產(chǎn) 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(jià)準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 其他應(yīng)收款 Other notes receivable 壞賬準(zhǔn)備 Bad debt reserves 預(yù)付賬款 Advance money 應(yīng)收補(bǔ)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)銷差價(jià) 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(jià)準(zhǔn)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(fèi)用 Deferred and prepaid expenses 長期投資 Long-term investment 長期股權(quán)投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權(quán)投資 Other investment on stocks 長期債權(quán)投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權(quán)投資 Other investment on bonds 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditors rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準(zhǔn)備 Depreciation reserves 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 工程物資 Project goods and material 專用材料 Special-purpose material 專用設(shè)備 Special-purpose equipment 預(yù)付大型設(shè)備款 Prepayments for equipment 為生產(chǎn)準(zhǔn)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(shè)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(zhǔn)備 Construction-in-process depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 長期待攤費(fèi)用 Long-term deferred and prepaid expenses 待處理財(cái)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(fù)債類 Liability 短期負(fù)債 Current liability 短期借款 Short-term borrowing 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)付賬款 Account payable 預(yù)收賬款 Deposit received 代銷商品款 Proxy sale goods revenue 應(yīng)付工資 Accrued wages 應(yīng)付福利費(fèi) Accrued welfarism 應(yīng)付股利 Dividends payable 應(yīng)交稅金 Tax payable 應(yīng)交增值稅 value added tax payable 進(jìn)項(xiàng)稅額 Withholdings on VAT 已交稅金 Paying tax 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 減免稅款 Tax deduction 銷項(xiàng)稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 轉(zhuǎn)出多。

4.主要會(huì)計(jì)科目的英文說法（國際通用）

資產(chǎn) assets

流動(dòng)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 investment

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。

5.會(huì)計(jì)分錄中英文對(duì)照表

accompanying document 附件 account 賬戶、科目 account payable 應(yīng)付賬款 account title / accounting item 會(huì)計(jì)科目 accounting document/ accounting voucument 會(huì)計(jì)憑證 accounting element 會(huì)計(jì)要素 accounting entity 會(huì)計(jì)主體 accounting entries 會(huì)計(jì)分錄 accounting equation / accounting identity 會(huì)計(jì)恒等式 accounting function 會(huì)計(jì)職能 accounting postulate 會(huì)計(jì)假設(shè) accounting principle 會(huì)計(jì)原則 accounting report /accounting statement 會(huì)計(jì)報(bào)表 accounting standard 會(huì)計(jì)準(zhǔn)則 accounting time period concept 會(huì)計(jì)分期 accounts receivable / receivables 應(yīng)收賬款 accrual- basis accounting 權(quán)責(zé)發(fā)生制原則 accumulated depreciation 累計(jì)折舊 amortization expense /expense not allocated 待攤費(fèi)用 annual statement 年報(bào) Arthur Andersen Worldwide 安達(dá)信全球 assets 資產(chǎn) balance 余額 balance sheet 資產(chǎn)負(fù)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(xiàn)金 cash in bank 銀行存款 cash journal 現(xiàn)金日記賬 cash on hand 現(xiàn)金 cash system(basis)of accounting /cash-basis princi 收付實(shí)現(xiàn)制 certified practicing accountant 注冊會(huì)計(jì)師 comparability principle 可比性原則 compound journal entry 復(fù)合分錄 conservatism （ 保守 ） principle/the prudence （ 穩(wěn)健 ） prin 謹(jǐn)慎性原則 consistency principle 一貫性原則 contingent assets 或有資產(chǎn) contingent liabilities 或有負(fù)債 cost accounting 成本會(huì)計(jì) 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(fù)債 Deloitte Touche Tohmatsu 德勤 depreciable life 折舊年限 depreciation expense 折舊費(fèi)用 depreciation rate 折舊率 descriptions 摘要 double entry 復(fù)式記賬 double-entry book-keeping 復(fù)式簿記 employee benefits payable 應(yīng)付福利費(fèi) ending balance 期末余額 Ernst & Young International 安永國際 estimateld scrap value 估計(jì)殘值 exchange gain 匯兌收益 exchange loss 匯兌損失 expenses/charges 費(fèi)用 factory overhead /manufacturing expense 制造費(fèi)用 financial accounting 財(cái)務(wù)會(huì)計(jì) financial expense 財(cái)務(wù)費(fèi)用 fiscal year/ accounting periods 會(huì)計(jì)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(fù)債 general ledger 總分類賬 going-concern basis 持續(xù)經(jīng)營 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 無形資產(chǎn) international accounting 國際會(huì)計(jì) KPMG International 畢馬威國際 liabilities 負(fù)債 liability dividend / dividend payable 應(yīng)付股利 long-term investment 長期投資 long-term liabilities 長期負(fù)債 management accounting 管理會(huì)計(jì) management expense 管理費(fèi)用 matching principle 配比原則 materiality principle 重要性原則 monthly statement 月報(bào) negative goodwill 負(fù)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 營業(yè)外收入 non-operating loss 營業(yè)外支出 notes payable 應(yīng)付票據(jù) notes receivable/ receivables 應(yīng)收票據(jù) objectivity (reliability) principle 客觀性原則 obligee/ creditor 債權(quán)人 Obligor/ invester 債務(wù)人 operating expense 營業(yè)費(fèi)用 operating revenue 營業(yè)收入 owner ' s equity 所有者權(quán)益 period expense 期間費(fèi)用 perpetual inventory system 永續(xù)盤存制 personal property 動(dòng)產(chǎn) physical inventory system 實(shí)地盤存制 posting document 記賬憑證 prepayments / payment in advance 預(yù)付款項(xiàng) 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(bào) 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(zhǔn)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 銷貨折讓 sales discount 銷貨折扣 sales invoice 銷貨發(fā)票 sales on account 賒銷 sales return 銷售退回 sales revenue 銷售收入 selling cost 銷售成本 selling expense 銷售費(fèi)用 simple ournal entry 簡單分錄 source document 原始憑證 stable-monetary concept 貨幣計(jì)量 starting-load cost / organization costs 開辦費(fèi) statement of cash flow/ cash flow statement 現(xiàn)金流量表 stock on hand / inventory 存貨 stub 存根 subsidiary accounts 明細(xì)賬戶 。

6.會(huì)計(jì)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(bǔ)遺和勘誤 Acc. acceptance or accepted 承兌 Accrd.Int accrued interest 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. account number 帳戶編號(hào)、帳號(hào) Acct.Tit. account title 帳戶名稱、會(huì)計(jì)科目 ACN air consignment 航空托運(yùn)單 a/c no. account number 帳戶編號(hào)、帳號(hào) Acpt. acceptance or accepted 承兌 A/CS Pay. accounts payable 應(yīng)付帳款 A/CS Rec. accounts receivable 應(yīng)收帳款 ACT advance corporation tax 預(yù)扣公司稅 ACU Asia Currency Unit 亞洲貨幣單位 A.C.V actual cash value 實(shí)際現(xiàn)金價(jià)值 a.d., a/d after date 開票后、出票后 ADRS asset depreciation range system 固定資產(chǎn)分組折舊法 Adv. advance 預(yù)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(diào)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(yīng)付帳款 A/P accounting period 會(huì)計(jì)期間 A/P advise and pay 付款通知 A/R account receivable 應(yīng)收帳款 A/R at the rate of 以……比例 a/r all risks （保險(xiǎn)）全險(xiǎn) 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(zhuǎn)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(dòng)取款機(jī)（柜員機(jī)） ATS automated trade system 自動(dòng)交易系統(tǒng) ATS automatic transfer service 自動(dòng)轉(zhuǎn)移服務(wù) Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍賣 Aud. auditor 審計(jì)員、審計(jì)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 買入票據(jù)、買入?yún)R票 b&b bed & breakfast 住宿費(fèi)和早餐費(fèi) 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(bào)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 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(jì)師、主任（主管）會(huì)計(jì)師 C. A. commercial agent 商業(yè)代理、代理商 C. A. consumers' association 消費(fèi)者協(xié)會(huì) C/A capital account 資本帳戶 C/A current account 往來帳 C/A current assets 流動(dòng)資產(chǎn) C. A. D cash against documnet 交單付款 can. cancelled 注銷 cap. capital 資本 CAPM capital asset pricing model 固定資產(chǎn)計(jì)價(jià)模式 C. A. S. cost accounting standards 成本會(huì)計(jì)標(biāo)準(zhǔn) 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(duì)銷 c/d carried down 過次頁、結(jié)轉(zhuǎn)下期。

7.會(huì)計(jì)科目表英語（適合中專用的）

一、資產(chǎn) assets 1、流動(dòng)資產(chǎn) current assets 111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents 1111 庫存現(xiàn)金 cash on hand 1112 零用金/周轉(zhuǎn)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(dāng)現(xiàn)金 cash equivalents 1118 其它現(xiàn)金及 約當(dāng)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(jià)損失 allowance for reduction of short-term investment to market 113 應(yīng)收票據(jù) notes receivable 1131 應(yīng)收票據(jù) notes receivable 1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable 1137 應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties 1138 其它應(yīng)收票據(jù) other notes receivable 1139 備抵呆帳 -應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable 114 應(yīng)收帳款 accounts receivable 1141 應(yīng)收帳款 accounts receivable 1142 應(yīng)收分期帳款 installment accounts receivable 1147 應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties 1149 備抵呆帳 -應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable 118 其它應(yīng)收款 other receivables 1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable 1182 應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies 1183 買賣遠(yuǎn)匯折價(jià) discount on forward ex-change contract 1184 應(yīng)收收益 earned revenue receivable 1185 應(yīng)收退稅款 income tax refund receivable 1187 其它應(yīng)收款 - 關(guān)系人 other receivables - related parties 1188 其它應(yīng)收款 - 其它 other receivables - other 1189 備抵呆帳 - 其它應(yīng)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(jià)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(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(yù)付費(fèi)用 prepaid expenses 1251 預(yù)付薪資 prepaid payroll 1252 預(yù)付租金 prepaid rents 1253 預(yù)付保險(xiǎn)費(fèi) prepaid insurance 1254 用品盤存 office supplies 1255 預(yù)付所得稅 prepaid income tax 1258 其它預(yù)付費(fèi)用 other prepaid expenses 126 預(yù)付款項(xiàng) prepayments 1261 預(yù)付貨款 prepayment for purchases 1268 其它預(yù)付款項(xiàng) other prepayments 128~129 其它流動(dòng)資產(chǎn) other current assets 1281 進(jìn)項(xiàng)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 owners^(stockholders^) current account 1294 同業(yè)往來 current account with others 1298 其它流動(dòng)資產(chǎn)-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(kuò)充基金 fund for improvement and expansion 1313 意外損失準(zhǔn)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(quán)投資 long-term equity investments 1322 長期債券投資 long-term bond investments 1323 長期不動(dòng)產(chǎn)投資 long-term real estate in-vestments 1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)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(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(jì)分錄對(duì)照,謝謝

關(guān)鍵詞匯表 A Accounting entity 會(huì)計(jì)主體 Accounting equation 會(huì)計(jì)平衡式 Accounting framework 會(huì)計(jì)框架 Accounting period concept 會(huì)計(jì)期間概念 Accounts 賬戶 Accounts payable 應(yīng)付賬款 Accounts receivable 應(yīng)收賬款 Accrual basis for accounting 權(quán)責(zé)發(fā)生制 Accrual concept 應(yīng)計(jì)概念 Accumulated depreciation 累計(jì)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(zhǔn)備 Allowance for doubtful accounts 不良?jí)馁~準(zhǔn)備 Amortization of bond discount 債券折價(jià)攤銷 Amortization of bond premium 債券溢價(jià)攤銷 Amortized （被）攤銷 Asset turnovers 資產(chǎn)周轉(zhuǎn)率 Assets 資產(chǎn) Average-cost method 平均成本法 B Bad debts 壞賬 Balance sheet 資產(chǎn)負(fù)債表 Bonds 債券 Bookkeeping 會(huì)計(jì)循環(huán) Burden 制造費(fèi)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(xiàn)金 Cash and temporary investments 現(xiàn)金及短期投資 Cash basis for accounting 收付實(shí)現(xiàn)制 Cash discount 現(xiàn)金折扣 Cash equivalents 準(zhǔn)現(xiàn)金 Chunky costs 步增成本 Conditional liability 或有負(fù)債 Conservatism Concept 穩(wěn)健概念 Consistency Concept 一致性概念 Contra asset 抵消資產(chǎn) Contribution margin 邊際貢獻(xiàn) Control account 總賬賬戶 Corporation 公司 Cots accounting 成本會(huì)計(jì) Cost concept 成本概念 Cost drivers 成本動(dòng)因 Cost method 成本法 Cost objects 成本對(duì)象 Cost of goods sold 銷貨成本 Cost of sales 銷售成本 Cost pools 成本匯集對(duì)象 Credit 貸方（貸記） Current liabilities 流動(dòng)負(fù)債 Current portion of long-term debt 長期負(fù)債中的流動(dòng)部分 Current ratio 流動(dòng)比率 D Days′ receivables 應(yīng)收賬款周轉(zhuǎn)天數(shù) Debit 借方（借記） Debt ratio 負(fù)債比率 Declining balance depreciation 余額遞減折舊法 Deferred credits 遞延貸項(xiàng) Deferred taxes 遞延稅 Depletion 折耗 Depreciable cost 應(yīng)計(jì)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(duì)股票市價(jià)的比率 Double entry 復(fù)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(jì)主體概念 EPS 每股收益 Equities 權(quán)益 Equity method 權(quán)益法 Esperanto 通用語言 Expense center 費(fèi)用中心 F FIFO (First-in first-out) 先進(jìn)先出法 Financial performance 財(cái)務(wù)業(yè)績中心 Fixed assets 固定資產(chǎn) Foreign currency translation 外幣折算 G GAAP (generally accepted accounting principles)公認(rèn)會(huì)計(jì)準(zhǔn)則 General ledger 總分類賬 Going concern 持續(xù)經(jīng)營 Goodwill 商譽(yù) Gross margin 毛利 I Income statement 收益表 Indirect costs 間接成本 Insolvent 無償債能力 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(zhuǎn) Inventory turnover 存貨周轉(zhuǎn)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 分類賬 Lessee 承租人 Less or 出租人 Leverage 杠桿 Leveraged buyout 杠桿買斷（杠桿收購） Liabilities 負(fù)債 Liability 負(fù)債（責(zé)任） Current and noncurrent 流動(dòng)與非流動(dòng)（法） Long-term debt 長期負(fù)債 Long-term debts 長期負(fù)債 M Marketable securities 易變現(xiàn)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(shù)股東權(quán)益 Money measurement concept 貨幣計(jì)量概念 N Net earnings 凈利潤 Net income 凈收益 Noncurrent liability 非流動(dòng)負(fù)債 Nonvariable costs 不變成本 Normal operating cycle 正常的營業(yè)周期 Notes receivable 應(yīng)收票據(jù) O Operating expenses 營業(yè)費(fèi)用 Operating income 營業(yè)收入 Overhead cost 制造費(fèi)用（間接費(fèi)用） P Paid-in-capital in excess of par 超面額繳入資本 Partnership 合伙 PE (Price earnings ratio) 市贏率 Percentages-of-completion method 完工百分比法 Postretirement benefits 養(yǎng)老金（退休金） Premium 溢價(jià) Prepaid expenses 預(yù)付費(fèi)用 Prevailing market interest rate 通行市場利率 Product guarantees 產(chǎn)品擔(dān)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(quán)益 Proven 驗(yàn)證 Q Quick assets 速動(dòng)資產(chǎn) R Realization concept 實(shí)現(xiàn)概念 Realized 已實(shí)現(xiàn)（的） Recognition concepts 確認(rèn)概念 Reconciliations 對(duì)賬 Residual income 剩余收益 Responsibility centers 責(zé)任中心 Retained earnings 存留收益 Return on assets (ROA) 資產(chǎn)報(bào)酬率 Return on equity (ROE) 權(quán)益報(bào)酬率 Return on invested capital (ROIC) 長期資本報(bào)酬率 Return on investment (ROI) 投資報(bào)酬率 Revenue recognition 收入確認(rèn) Revenue recognition rule 收入確認(rèn)規(guī)則 Revenues 收入 S Salvage value 殘值 Semi variable 。

9.有人有會(huì)計(jì)科目名稱的英文翻譯嗎

科目編碼科目名稱科目英文名稱參考對(duì)照1001庫存現(xiàn)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(yīng)收票據(jù)Notes Receivable1122應(yīng)收賬款A(yù)ccounts Receivable1123預(yù)付賬款A(yù)dvance to suppliers1131應(yīng)收股利Dividend Receivable1132應(yīng)收利息Accrued Interest Receivable1231其他應(yīng)收款Other Receivable1241壞賬準(zhǔn)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(zhǔn)備Reserve For Stock Depreciation1501待攤費(fèi)用Unamortized Expenditures1521持有至到期投資Held-To-Maturity Investment1522持有至到期投資減值準(zhǔn)備Reserve for Held-To-Maturity Investment Impairment1523可供出售金融資產(chǎn)Financial Assets Available for Sale1524長期股權(quán)投資Long-term Equity Investment1525長期股權(quán)投資減值準(zhǔn)備Reserve for Long-term Equity Investment Impairment1526投資性房地產(chǎn)Investment Real Estate1531長期應(yīng)收款Long-term Accounts Receivable1541未實(shí)現(xiàn)融資收益Unrealized Financing Profits1601固定資產(chǎn)Fixed assets1602累計(jì)折舊Accumulative Depreciation1603固定資產(chǎn)減值準(zhǔn)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無形資產(chǎn)Intangible Assets1702累計(jì)攤銷Accumulated Amortization1703無形資產(chǎn)減值準(zhǔn)備Reserve for Intangible Assets Impairment1711商譽(yù)Business Reputation1801長期待攤費(fèi)用Long-term Deferred Expenses1811遞延所得稅資產(chǎn)Deferred Income Tax Assets1901待處理財(cái)產(chǎn)損溢Profit & loss of assets pending disposal2001短期借款Short-term Borrowings2101交易性金融負(fù)債Transactional Moneytary Liabilities2201應(yīng)付票據(jù)Notes Payable2202應(yīng)付賬款A(yù)ccounts Payable2205預(yù)收賬款A(yù)dvance from customers2211應(yīng)付職工薪酬P(guān)ayroll Payable2221應(yīng)交稅費(fèi)Taxes Payable2231應(yīng)付股利Dividend Payable2232應(yīng)付利息Accrued Interest Payable2241其他應(yīng)付款Other Accounts Payable2314代理業(yè)務(wù)負(fù)債Liabilities from Vicarious Business2401預(yù)提費(fèi)用Accrued expensess2411預(yù)計(jì)負(fù)債Estimated Liabilities2501遞延收益Deferred Profits2601長期借款Long-term loans2602長期債券Long-term Bonds2801長期應(yīng)付款Long-term Payable2802未確認(rèn)融資費(fèi)用Unsettled Financing Expenses2811專項(xiàng)應(yīng)付款Special Accounts Payable2901遞延所得稅負(fù)債Deferred Income Tax Liabilities3101衍生工具Derivative Tools3201套期工具Arbitrage Tools3202被套期項(xiàng)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(fèi)用Manufacturing Expenditures5201勞務(wù)成本Service Costs5301研發(fā)支出Research and Development Expenditures6001主營業(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營業(yè)外收入Non-operating profit6401主營業(yè)務(wù)成本Cost of sales6402其他業(yè)務(wù)成本Cost of other operations6405營業(yè)稅金及附加Business Tax and Surcharges6601銷售費(fèi)用Marketing Costs6602管理費(fèi)用Managing Costs6603財(cái)務(wù)費(fèi)用Financing Costs6604勘探費(fèi)用Prospecting Costs6701資產(chǎn)減值損失Assets Devaluation6711營業(yè)外支出Non-operating expenses6801所得稅Income Tax6901以前年度損益調(diào)整Prior period profit & loss adjustment。