2018英文(英文匯總好心的人給我來(lái)一份,越精辟越好謝謝)

1.會(huì )計科目英文匯總好心的人給我來(lái)一份,越精辟越好謝謝

中國會(huì )計科目的中英文對照 一、資產(chǎn)類(lèi) Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 現金 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)準備 Short-term investments falling price reserves 應收款 Account receivable 應收票據 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(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(xiāo)差價(jià) Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis 受托代銷(xiāo)商品 Commissioned and sell the goods on a commission basis 存貨跌價(jià)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(cháng)期投資 Long-term investment 長(cháng)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(cháng)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(cháng)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(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 累計折舊 Accumulated depreciation 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 工程物資 Project goods and material 專(zhuān)用材料 Special-purpose material 專(zhuān)用設備 Special-purpose equipment 預付大型設備款 Prepayments for equipment 為生產(chǎn)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(shù)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(chǎn)清理 Liquidation of fixed assets 無(wú)形資產(chǎn) Intangible assets 專(zhuān)利權 Patents 非專(zhuān)利技術(shù) Non-Patents 商標權 Trademarks, Trade names 著(zhù)作權 Copyrights 土地使用權 Tenure 商譽(yù) Goodwill 無(wú)形資產(chǎn)減值準備 Intangible Assets depreciation reserves 專(zhuān)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(chǎn)損溢 Wait deal assets loss or income 長(cháng)期待攤費用 Long-term deferred and prepaid expenses 待處理財產(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、負債類(lèi) Liability 短期負債 Current liability 短期借款 Short-term borrowing 應付票據 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(xiāo)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(jìn)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(xiāo)項稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進(jìn)項稅額轉出 Changeover withnoldings on VAT 出口抵減內銷(xiāo)產(chǎn)品應納稅額 Export deduct domestic sales goods tax 轉出多。

2.急求!會(huì )計科目中英文對照表誰(shuí)有?

現金 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(jià)準備 Provision for short-term investment 長(cháng)期股權投資-股票投資 Long term equity investment - stocks 長(cháng)期股權投資-其他股權投資 Long term equity investment - others 長(cháng)期債券投資-債券投資 Long term securities investemnt - bonds 長(cháng)期債券投資-其他債權投資 Long term securities investment - others 長(cháng)期投資減值準備 Provision for long-term investment 應收票據 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(dòng)資產(chǎn) 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(jìn)銷(xiāo)差價(jià) Difference between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷(xiāo)商品 Consignment-out 受托代銷(xiāo)商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價(jià)準備 Provision for obsolete stocks 待攤費用 Prepaid expenses 待處理流動(dòng)資產(chǎn)損益 Unsettled G/L on current assets 待處理固定資產(chǎn)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(chǎn)-房屋建筑物 Fixed assets - Buildings 固定資產(chǎn)-機器設備 Fixed assets - Plant and machinery 固定資產(chǎn)-電子設備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定資產(chǎn)-運輸設備 Fixed assets - Automobiles 累計折舊 Accumulated depreciation 固定資產(chǎn)減值準備 Impairment of fixed assets 工程物資-專(zhuān)用材料 Project material - specific materials 工程物資-專(zhuān)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(chǎn)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(chǎn)清理 Disposal of fixed assets 無(wú)形資產(chǎn)-專(zhuān)利權 Intangible assets - patent 無(wú)形資產(chǎn)-非專(zhuān)利技術(shù) Intangible assets - industrial property and know-how 無(wú)形資產(chǎn)-商標權 Intangible assets - trademark rights 無(wú)形資產(chǎn)-土地使用權 Intangible assets - land use rights 無(wú)形資產(chǎn)-商譽(yù) Intangible assets - goodwill 無(wú)形資產(chǎn)減值準備 Impairment of intangible assets 長(cháng)期待攤費用 Deferred assets 未確認融資費用 Unrecognized finance fees 其他長(cháng)期資產(chǎn) Other long term assets 遞延稅款借項 Deferred assets debits。

3.會(huì )計科目中英文對照表

關(guān)鍵詞匯表

A

Accounting entity 會(huì )計主體

Accounting equation 會(huì )計平衡式

Accounting framework 會(huì )計框架

Accounting period concept 會(huì )計期間概念

Accounts 賬戶(hù)

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(dòng)比率

Activity ratios 效率比率

Activity-based costs systems 作業(yè)成本制度

Allowance for bad debts 壞賬準備

Allowance for doubtful accounts 不良壞賬準備

Amortization of bond discount 債券折價(jià)攤銷(xiāo)

4.會(huì )計分錄中英文對照表

accompanying document 附件 account 賬戶(hù)、科目 account payable 應付賬款 account title / accounting item 會(huì )計科目 accounting document/ accounting voucument 會(huì )計憑證 accounting element 會(huì )計要素 accounting entity 會(huì )計主體 accounting entries 會(huì )計分錄 accounting equation / accounting identity 會(huì )計恒等式 accounting function 會(huì )計職能 accounting postulate 會(huì )計假設 accounting principle 會(huì )計原則 accounting report /accounting statement 會(huì )計報表 accounting standard 會(huì )計準則 accounting time period concept 會(huì )計分期 accounts receivable / receivables 應收賬款 accrual- basis accounting 權責發(fā)生制原則 accumulated depreciation 累計折舊 amortization expense /expense not allocated 待攤費用 annual statement 年報 Arthur Andersen Worldwide 安達信全球 assets 資產(chǎn) balance 余額 balance sheet 資產(chǎn)負債表 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 現金 cash in bank 銀行存款 cash journal 現金日記賬 cash on hand 現金 cash system(basis)of accounting /cash-basis princi 收付實(shí)現制 certified practicing accountant 注冊會(huì )計師 comparability principle 可比性原則 compound journal entry 復合分錄 conservatism （ 保守 ） principle/the prudence （ 穩健 ） prin 謹慎性原則 consistency principle 一貫性原則 contingent assets 或有資產(chǎn) contingent liabilities 或有負債 cost accounting 成本會(huì )計 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 遞延負債 Deloitte Touche Tohmatsu 德勤 depreciable life 折舊年限 depreciation expense 折舊費用 depreciation rate 折舊率 descriptions 摘要 double entry 復式記賬 double-entry book-keeping 復式簿記 employee benefits payable 應付福利費 ending balance 期末余額 Ernst & Young International 安永國際 estimateld scrap value 估計殘值 exchange gain 匯兌收益 exchange loss 匯兌損失 expenses/charges 費用 factory overhead /manufacturing expense 制造費用 financial accounting 財務(wù)會(huì )計 financial expense 財務(wù)費用 fiscal year/ accounting periods 會(huì )計年度 fixed assets 固定資產(chǎn) floating assets / current assets 流動(dòng)資產(chǎn) floating liabilities / current liability 流動(dòng)負債 general ledger 總分類(lèi)賬 going-concern basis 持續經(jīng)營(yíng) 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(wú)形資產(chǎn) international accounting 國際會(huì )計 KPMG International 畢馬威國際 liabilities 負債 liability dividend / dividend payable 應付股利 long-term investment 長(cháng)期投資 long-term liabilities 長(cháng)期負債 management accounting 管理會(huì )計 management expense 管理費用 matching principle 配比原則 materiality principle 重要性原則 monthly statement 月報 negative goodwill 負商譽(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(yíng)業(yè)外收入 non-operating loss 營(yíng)業(yè)外支出 notes payable 應付票據 notes receivable/ receivables 應收票據 objectivity (reliability) principle 客觀(guān)性原則 obligee/ creditor 債權人 Obligor/ invester 債務(wù)人 operating expense 營(yíng)業(yè)費用 operating revenue 營(yíng)業(yè)收入 owner ' s equity 所有者權益 period expense 期間費用 perpetual inventory system 永續盤(pán)存制 personal property 動(dòng)產(chǎn) physical inventory system 實(shí)地盤(pán)存制 posting document 記賬憑證 prepayments / payment in advance 預付款項 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 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(xiāo)貨折讓 sales discount 銷(xiāo)貨折扣 sales invoice 銷(xiāo)貨發(fā)票 sales on account 賒銷(xiāo) sales return 銷(xiāo)售退回 sales revenue 銷(xiāo)售收入 selling cost 銷(xiāo)售成本 selling expense 銷(xiāo)售費用 simple ournal entry 簡(jiǎn)單分錄 source document 原始憑證 stable-monetary concept 貨幣計量 starting-load cost。

5.主要會(huì )計科目的英文說(shuō)法（國際通用）

資產(chǎn) assets 流動(dòng)資產(chǎn) current assets 現金及約當現金 cash and cash equivalents 庫存現金 cash on hand 零用金/周轉金 petty cash/revolving funds 銀行存款 cash in banks 在途現金 cash in transit 約當現金 cash equivalents 其它現金及約當現金 other cash and cash equivalents 短期投資 short-term investment 會(huì )計科目是對會(huì )計要素對象的具體內容進(jìn)行分類(lèi)核算的類(lèi)目。

會(huì )計對象的具體內容各有不同，管理要求也有不同。為了全面、系統、分類(lèi)地核算與監督各項經(jīng)濟業(yè)務(wù)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(dòng)，就有必要按照各項會(huì )計對象分別設置會(huì )計科目。

為了連續、系統、全面地核算和監督經(jīng)濟活動(dòng)所引起的各項會(huì )計要素的增減變化，就有必要對會(huì )計要素的具體內容按照其不同的特點(diǎn)和經(jīng)濟管理要求進(jìn)行科學(xué)的分類(lèi)，并事先確定分類(lèi)核算的項目名稱(chēng)，規定其核算內容。

6.會(huì )計科目英文縮寫(xiě)

a/c, A/C account 帳戶(hù)、帳目 a/c, A/C account current 往來(lái)帳戶(hù)、活期存款帳戶(hù) 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(hù)、帳目 Acct. accountant 會(huì )計師、會(huì )計員 Acct. accounting 會(huì )計、會(huì )計學(xué) Acct.No. account number 帳戶(hù)編號、帳號 Acct.Tit. account title 帳戶(hù)名稱(chēng)、會(huì )計科目 ACN air consignment 航空托運單 a/c no. account number 帳戶(hù)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(shí)際現金價(jià)值 a.d., a/d after date 開(kāi)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(jià) 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 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(huì )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(jiàn)票即付 A/S,acc/s account sales 承銷(xiāo)帳、承銷(xiāo)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(qián) ATM Automatic Teller Machine 自動(dòng)取款機（柜員機） ATS automated trade system 自動(dòng)交易系統 ATS automatic transfer service 自動(dòng)轉移服務(wù) Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍賣(mài) 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(mǎi)入票據、買(mǎi)入匯票 b&b bed & breakfast 住宿費和早餐費 b.c. blind copy 密送的副本 BC buyer credit 買(mǎi)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 已貼現票據 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(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(chǎng) 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 )計師、主任（主管）會(huì )計師 C. A. commercial agent 商業(yè)代理、代理商 C. A. consumers' association 消費者協(xié)會(huì ) C/A capital account 資本帳戶(hù) C/A current account 往來(lái)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(xiāo) cap. capital 資本 CAPM capital asset pricing model 固定資產(chǎn)計價(jià)模式 C. A. S. cost accounting standards 成本會(huì )計標準 c. b., C. B. cash book 現金簿 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(xiāo) c/d carried down 過(guò)次頁(yè)、結轉下期 笑望采納，謝謝。