其他收益用英文怎么說(中英文對照表)
1.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
2.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(chǎn)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(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(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(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。
3.中英文會計科目對照表,
中國會計科目的中英文對照 一、資產(chǎn)類 Assets 流動資產(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 短期投資跌價準備 Short-term investments falling price reserves 應收款 Account receivable 1111 應收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應收股利 Dividend receivable 1122 應收利息 Interest receivable 1131 應收賬款 Account receivable 1133 其他應收款 Other notes receivable 1141 壞賬準備 Bad debt reserves 1151 預付賬款 Advance money 1161 應收補貼款 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 商品進銷差價 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 存貨跌價準備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 1401 長期股權投資 Long-term investment on stocks '140101 股票投資 Investment on stocks '140102 其他股權投資 Other investment on stocks 1402 長期債權投資 Long-term investment on bonds '140201 債券投資 Investment on bonds '140202 其他債權投資 Other investment on bonds 1421 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 Bcreditor's rights investment depreciation reserves 1431 委托貸款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 減值準備 Depreciation reserves 1501 固定資產(chǎn) 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 1502 累計折舊 Accumulated depreciation 1505 固定資產(chǎn)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 1601 工程物資 Project goods and material '160101 專用材料 Special-purpose material '160102 專用設備 Special-purpose equipment '160103 預付大型設備款 Prepayments for equipment '160104 為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設備 Erecting equipment-in-process 技術改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值準備 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 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 1805 無形資產(chǎn)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 1815 未確認融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 1901 長期待攤費用 Long-term deferred and prepaid expenses 1911 待處理財產(chǎn)損溢 Wait deal assets loss or income '191101待處理流動資產(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、負債類 Liability 短期負債 Current liability 2101 短期借款 Short-term borrowing 2111 應付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應付賬款 Account payable 2131 預收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應付工資 Accrued wages 2153 應付福利費 Accrued welfarism 2161 應付股利 Dividends payable 2171 應交稅金 Tax 。
4.主要會計科目的英文說法（國際通用）
資產(chǎn) assets
流動資產(chǎn) current assets
現(xiàn)金及約當現(xiàn)金 cash and cash equivalents
庫存現(xiàn)金 cash on hand
零用金/周轉金 petty cash/revolving funds
銀行存款 cash in banks
在途現(xiàn)金 cash in transit
約當現(xiàn)金 cash equivalents
其它現(xiàn)金及約當現(xiàn)金 other cash and cash equivalents
短期投資 short-term investment
會計科目是對會計要素對象的具體內(nèi)容進行分類核算的類目。會計對象的具體內(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)督各項經(jīng)濟業(yè)務的發(fā)生情況，以及由此而引起的各項資產(chǎn)、負債、所有者權益和各項損益的增減變動，就有必要按照各項會計對象分別設置會計科目。
為了連續(xù)、系統(tǒng)、全面地核算和監(jiān)督經(jīng)濟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)濟管理要求進行科學的分類，并事先確定分類核算的項目名稱，規(guī)定其核算內(nèi)容。
5.有人有會計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應收票據(jù)Notes Receivable1122應收賬款Accounts Receivable1123預付賬款Advance to suppliers1131應收股利Dividend Receivable1132應收利息Accrued Interest Receivable1231其他應收款Other Receivable1241壞賬準備Provision for bad debts1321代理業(yè)務資產(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商品進銷差價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存貨跌價準備Reserve For Stock Depreciation1501待攤費用Unamortized Expenditures1521持有至到期投資Held-To-Maturity Investment1522持有至到期投資減值準備Reserve for Held-To-Maturity Investment Impairment1523可供出售金融資產(chǎn)Financial Assets Available for Sale1524長期股權投資Long-term Equity Investment1525長期股權投資減值準備Reserve for Long-term Equity Investment Impairment1526投資性房地產(chǎn)Investment Real Estate1531長期應收款Long-term Accounts Receivable1541未實現(xiàn)融資收益Unrealized Financing Profits1601固定資產(chǎn)Fixed assets1602累計折舊Accumulative Depreciation1603固定資產(chǎn)減值準備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累計攤銷Accumulated Amortization1703無形資產(chǎn)減值準備Reserve for Intangible Assets Impairment1711商譽Business Reputation1801長期待攤費用Long-term Deferred Expenses1811遞延所得稅資產(chǎn)Deferred Income Tax Assets1901待處理財產(chǎn)損溢Profit & loss of assets pending disposal2001短期借款Short-term Borrowings2101交易性金融負債Transactional Moneytary Liabilities2201應付票據(jù)Notes Payable2202應付賬款Accounts Payable2205預收賬款Advance from customers2211應付職工薪酬Payroll Payable2221應交稅費Taxes Payable2231應付股利Dividend Payable2232應付利息Accrued Interest Payable2241其他應付款Other Accounts Payable2314代理業(yè)務負債Liabilities from Vicarious Business2401預提費用Accrued expensess2411預計負債Estimated Liabilities2501遞延收益Deferred Profits2601長期借款Long-term loans2602長期債券Long-term Bonds2801長期應付款Long-term Payable2802未確認融資費用Unsettled Financing Expenses2811專項應付款Special Accounts Payable2901遞延所得稅負債Deferred Income Tax Liabilities3101衍生工具Derivative Tools3201套期工具Arbitrage Tools3202被套期項目Arbitraged Items4001實收資本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制造費用Manufacturing Expenditures5201勞務成本Service Costs5301研發(fā)支出Research and Development Expenditures6001主營業(yè)務收入Sales revenue6051其他業(yè)務收入Revenues from other operationse6101公允價值變動損益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)務成本Cost of sales6402其他業(yè)務成本Cost of other operations6405營業(yè)稅金及附加Business Tax and Surcharges6601銷售費用Marketing Costs6602管理費用Managing Costs6603財務費用Financing Costs6604勘探費用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。
6.求會計賬目的英文翻譯
主營業(yè)務稅金及附加 Tax and associate charge
其他業(yè)務利潤Income from other operation
營業(yè)費用Operating expense
管理費用General and administrative expense
財務費用Financial expense
資產(chǎn)減值損失impairment of assets
營業(yè)利潤operating income
投資收益investment income
補貼收入Subsidize revenue
營業(yè)外收入non-operating revenue
營業(yè)外支出non-operating expenese
利潤總額total profit
待攤費用（Asset）amortization charge
實收資本（SE） Paid-up capital
盈余公積（SE） Surplus reserves
