会计科目英文？accountant 会计 item (可分类或列举的)项目, 条款 subject 学科 科目 specialty 专业 虽然我们都是中国人，但是单拿出 “会计科目”这个词组来，也是各人有各人的理解。所以翻译成英文那就更难了。如果是放到一句话里，那一般就不会有歧义了。如果你是想说类似“我想学习 会计科目”的句子，那么，会计科目英文？一起来了解一下吧。
资产assets
流动资产current assets
现金及约当现金cash and cash equivalents
库存现金cash on hand
零用金/周转金petty cash/revolving funds
银行存款cash in banks
在途现金cash in transit
约当现金cash equivalents
其它现金及约当现金other cash and cash equivalents
短期投资short-term investment
会计科目是对会计要素对象的具体内容进行分类核算的类目。会计对象的具体内容各有不同，管理要求也有不同。为了全面、系统、分类地核算与监督各项经济业务的发生情况，以及由此而引起的各项资产、负债、所有者权益和各项损益的增减变动，就有必要按照各项会计对象分别设置会计科目。
为了连续、系统、全面地核算和监督经济活动所引起的各项会计要素的增减变化，就有必要对会计要素的具体内容按照其不同的特点和经济管理要求进行科学的分类，并事先确定分类核算的项目名称，规定其核算内容。
代码名称英译
1资产assets
11~ 12流动资产current assets
111现金及约当现金cash and cash equivalents
1111库存现金 [1]cash on hand
1112零用金/周转金petty cash/revolving funds
1113银行存款cash in banks
1116在途现金cash in transit
1117约当现金cash equivalents
1118其它现金及约当现金other cash and cash equivalents
112短期投资short-term investment
1121短期投资-股票short-term investments-stock
1122短期投资-短期票券short-term investments-short-term notes and bills
1123短期投资-政府债券short-term investments-government bonds
1124短期投资-受益凭证short-term investments-beneficiary certificates
1125短期投资-公司债short-term investments-corporate bonds
1128短期投资-其它short-term investments-other
1129备抵短期投资跌价损失allowance for reduction of short-term investment to
market
113应收票据notes receivable
1131应收票据notes receivable
1132应收票据贴现discounted notes receivable
1137应收票据-关系人notes receivable-related parties
1138其它应收票据other notes receivable
1139备抵呆帐-应收票据allowance for uncollec-tible accounts-notes receivable
114应收帐款accounts receivable
1141应收帐款accounts receivable
1142应收分期帐款installment accounts receivable
1147应收帐款-关系人accounts receivable-related parties
1149备抵呆帐-应收帐款allowance for uncollec-tible accounts-accounts receivable
118其它应收款other Receivables
1181应收出售远汇款forward exchange contract receivable
1182应收远汇款-外币forward exchange contract receivable-foreign currencies
1183买卖远汇折价discount on forward ex-change contract
1184应收收益earned revenue receivable
1185应收退税款income tax refund receivable
1187其它应收款-关系人other receivables-related parties
1188其它应收款-其它other receivables-other
1189备抵呆帐-其它应收款allowance for uncollec-tible accounts-other receivables
121~122存货inventories
1211商品存货merchandise inventory
1212寄销商品consigned goods
1213在途商品goods in transit
1219备抵存货跌价损失allowance for reduction of inventory to market
1221制成品finished goods
1222寄销制成品consigned finished goods
1223副产品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备抵存货跌价损失allowance for reduction of inventory to market
125预付费用prepaid expenses
1251预付薪资prepaid payroll
1252预付租金prepaid rents
1253预付保险费prepaid insurance
1254用品盘存office supplies
1255预付所得税prepaid income tax
1258其它预付费用other prepaid expenses
126预付款项prepayments
1261预付货款prepayment for purchases
1268其它预付款项other prepayments
128~129其它流动资产other current assets
1281进项税额VAT paid ( or input tax)
1282留抵税额excess VAT paid (or overpaid VAT)
1283暂付款temporary payments
1284代付款payment on behalf of others
1285员工借支advances to employees
1286存出保证金refundable deposits
1287受限制存款certificate of deposit-restricted
1291递延所得税资产deferred income tax assets
1292递延兑换损失deferred Foreign Exchange losses
1293业主往来(股东往来)owners'(stockholders') current account
1294同业往来current account with others
1298其它流动资产-其它other current assets-other
13基金及长期投资funds and long-term investments
131基金funds
1311偿债基金redemption fund (or sinking fund)
1312改良及扩充基金fund for improvement and expansion
1313意外损失准备基金contingency fund
1314退休基金pension fund
1318其它基金other funds
132长期投资long-term investments
1321长期股权投资long-term equity investments
1322长期债券投资long-term bond investments
1323长期不动产投资long-term real estate in-vestments
1324人寿保险现金解约价值cash Surrender value of life insurance
1328其它长期投资other long-term investments
1329备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments
14~ 15固定资产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累积折旧-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累积折旧-房屋及建物accumulated depreciation-buildings
144~146机(器)具及设备machinery and equipment
1441机(器)具machinery
1448机(器)具-重估增值machinery-revaluation increments
1449累积折旧-机(器)具accumulated depreciation-machinery
151租赁资产leased assets
1511租赁资产leased assets
1519累积折旧-租赁资产accumulated depreciation-leased assets
152租赁权益改良leasehold improvements
1521租赁权益改良leasehold improvements
1529累积折旧-租赁权益改良accumulated depreciation-leasehold improvements
156未完工程及预付购置设备款construction in progress and prepayments for
equipment
1561未完工程construction in progress
1562预付购置设备款prepayment for equipment
158杂项固定资产miscellaneous property, plant, and equipment
1581杂项固定资产miscellaneous property, plant, and equipment
1588杂项固定资产-重估增值miscellaneous property, plant, and equipment-
revaluation increments
1589累积折旧-杂项固定资产accumulated depreciation-miscellaneous property, plant,
and equipment
16递耗资产depletable assets
161递耗资产depletable assets
1611天然资源natural resources
1618重估增值-天然资源natural resources-revaluation increments
1619累积折耗-天然资源accumulated depletion-natural resources
17无形资产intangible assets
171商标权trademarks
1711商标权trademarks
172专利权patents
1721专利权patents
173特许权franchise
1731特许权franchise
174著作权copyright
1741著作权copyright
175计算机软件Computer Software
1751计算机软件computer software cost
176商誉goodwill
1761商誉goodwill
177开办费organization costs
1771开办费organization costs
178其它无形资产other intangibles
1781递延退休金成本deferred pension costs
1782租赁权益改良leasehold improvements
1788其它无形资产-其它other intangible assets-other
18其它资产other assets
181递延资产deferred assets
1811债券发行成本deferred bond issuance costs
1812长期预付租金long-term prepaid rent
1813长期预付保险费long-term prepaid insurance
1814递延所得税资产deferred income tax assets
1815预付退休金prepaid pension cost
1818其它递延资产other deferred assets
182闲置资产idle assets
1821闲置资产idle assets
184长期应收票据及款项与催收帐款long-term notes , accounts and overdue
receivables
1841长期应收票据long-term notes receivable
1842长期应收帐款long-term accounts receivable
1843催收帐款overdue receivables
1847长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue
receivables-related parties
1848其它长期应收款项other long-term receivables
1849备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts-
long-term notes, accounts and overdue receivables
185出租资产assets leased to others
1851出租资产assets leased to others
1858出租资产-重估增值assets leased to others-incremental value from revaluation
1859累积折旧-出租资产accumulated depreciation-assets leased to others
186存出保证金refundable deposit
1861存出保证金refundable deposits
188杂项资产miscellaneous assets
扩展资料
会计职称考试
同义词会计考试一般指会计职称考试
会计职称考试的全称是会计专业技术资格考试，ACCT分类之一。
中国会计科目的中英文对照
一、资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
1001 现金 Cash
1002 银行存款 Cash in bank
1009 其他货币资金 Other cash and cash equivalents
'100901 外埠存款 Other city Cash in bank
'100902 银行本票 Cashier's cheque
'100903 银行汇票 Bank draft
'100904 信用卡 Credit card
'100905 信用证保证金 L/C Guarantee deposits
'100906 存出投资款 Refundable deposits
1101 短期投资 Short-term investments
'110101 股票 Short-term investments - stock
'110102 债券 Short-term investments - corporate bonds
'110103 基金 Short-term investments - corporate funds
'110110 其他 Short-term investments - other
1102 短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
1111 应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
1131 应收账款 Account receivable
1133 其他应收款 Other notes receivable
1141 坏账准备 Bad debt reserves
1151 预付账款 Advance money
1161 应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
1201 物资采购 Supplies purchasing
1211 原材料 Raw materials
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异 Materials cost variance
1241 自制半成品 Semi-Finished goods
1243 库存商品 Finished goods
1244 商品进销差价 Differences between purchasing and selling price
1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and sell the goods on a commission basis
1271 受托代销商品 Commissioned and sell the goods on a commission basis
1281 存货跌价准备 Inventory falling price reserves
1291 分期收款发出商品 Collect money and send out the goods by stages
1301 待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
1401 长期股权投资 Long-term investment on stocks
'140101 股票投资 Investment on stocks
'140102 其他股权投资 Other investment on stocks
1402 长期债权投资 Long-term investment on bonds
'140201 债券投资 Investment on bonds
'140202 其他债权投资 Other investment on bonds
1421 长期投资减值准备 Long-term investments depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor's rights investment depreciation reserves
1431 委托贷款 Entrust loans
'143101 本金 Principal
'143102 利息 Interest
'143103 减值准备 Depreciation reserves
1501 固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
工具器具 Instruments and implement
1502 累计折旧 Accumulated depreciation
1505 固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
1601 工程物资 Project goods and material
'160101 专用材料 Special-purpose material
'160102 专用设备 Special-purpose equipment
'160103 预付大型设备款 Prepayments for equipment
'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate
1603 在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
1605 在建工程减值准备 Construction-in-process depreciation reserves
1701 固定资产清理 Liquidation of fixed assets
1801 无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
1805 无形资产减值准备 Intangible Assets depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
1815 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
1901 长期待摊费用 Long-term deferred and prepaid expenses
1911 待处理财产损溢 Wait deal assets loss or income
'191101待处理流动资产损溢 Wait deal intangible assets loss or income
'191102待处理固定资产损溢 Wait deal fixed assets loss or income
二、负债类 Liability
短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预收账款 Deposit received
2141 代销商品款 Proxy sale goods revenue
2151 应付工资 Accrued wages
2153 应付福利费 Accrued welfarism
2161 应付股利 Dividends payable
2171 应交税金 Tax payable
'217101 应交增值税 value added tax payable
'21710101 进项税额 Withholdings on VAT
'21710102 已交税金 Paying tax
'21710103 转出未交增值税 Unpaid VAT changeover
'21710104 减免税款 Tax deduction
'21710105 销项税额 Substituted money on VAT
'21710106 出口退税 Tax reimbursement for export
'21710107 进项税额转出 Changeover withnoldings on VAT
'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
'21710109 转出多交增值税 Overpaid VAT changeover
'21710110 未交增值税 Unpaid VAT
'217102 应交营业税 Business tax payable
'217103 应交消费税 Consumption tax payable
'217104 应交资源税 Resources tax payable
'217105 应交所得税 Income tax payable
'217106 应交土地增值税 Increment tax on land value payable
'217107 应交城市维护建设税 Tax for maintaining and building cities payable
'217108 应交房产税 Housing property tax payable
'217109 应交土地使用税 Tenure tax payable
'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
'217111 应交个人所得税 Personal income tax payable
2176 其他应交款 Other fund in conformity with paying
2181 其他应付款 Other payables
2191 预提费用 Drawing expense in advance
其他负债 Other liabilities
2201 待转资产价值 Pending changerover assets value
2211 预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
2301 长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的长期借款 Long-term loans due over one year
2311 应付债券 Bonds payable
'231101 债券面值 Face value, Par value
'231102 债券溢价 Premium on bonds
'231103 债券折价 Discount on bonds
'231104 应计利息 Accrued interest
2321 长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year
2331 专项应付款 Special payable
一年内到期的专项应付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year
2341 递延税款 Deferral taxes
三、所有者权益类 OWNERS' EQUITY
资本 Capita
3101 实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital
实收股本 Paid-up stock
3103 已归还投资 Investment Returned
公积
3111 资本公积 Capital reserve
'311101 资本(或股本)溢价 Cpital(or Stock) premium
'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve
'311103 股权投资准备 Stock right investment reserves
'311105 拨款转入 Allocate sums changeover in
'311106 外币资本折算差额 Foreign currency capital
'311107 其他资本公积 Other capital reserve
3121 盈余公积 Surplus reserves
'312101 法定盈余公积 Legal surplus
'312102 任意盈余公积 Free surplus reserves
'312103 法定公益金 Legal public welfare fund
'312104 储备基金 Reserve fund
'312105 企业发展基金 Enterprise expension fund
'312106 利润归还投资 Profits capitalizad on return of investment
利润 Profits
3131 本年利润 Current year profits
3141 利润分配 Profit distribution
'314101 其他转入 Other chengeover in
'314102 提取法定盈余公积 Withdrawal legal surplus
'314103 提取法定公益金 Withdrawal legal public welfare funds
'314104 提取储备基金 Withdrawal reserve fund
'314105 提取企业发展基金 Withdrawal reserve for business expansion
'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund
'314107 利润归还投资 Profits capitalizad on return of investment
'314108 应付优先股股利 Preferred Stock dividends payable
'314109 提取任意盈余公积 Withdrawal other common accumulation fund
'314110 应付普通股股利 Common Stock dividends payable
'314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
'314115 未分配利润 Undistributed profit
四、成本类 Cost
4101 生产成本 Cost of manufacture
'410101 基本生产成本 Base cost of manufacture
'410102 辅助生产成本 Auxiliary cost of manufacture
4105 制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries
奖金 Wages
退职金 Retirement allowance
补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefits/welfare
会议费 Coferemce
加班餐费 Special duties
市内交通费 Business traveling
通讯费 Correspondence
电话费 Correspondence
水电取暖费 Water and Steam
税费 Taxes and dues
租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Education and training
接待费 Entertainment
图书、印刷费 Books and printing
运费 Transpotation
保险费 Insurance premium
支付手续费 Commission
杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption
劳动保护费 Labor protection fees
季节性停工损失 Loss on seasonality cessation
4107 劳务成本 Service costs
五、损益类 Profit and loss
收入 Income
业务收入 OPERATING INCOME
5101 主营业务收入 Prime operating revenue
产品销售收入 Sales revenue
服务收入 Service revenue
5102 其他业务收入 Other operating revenue
材料销售 Sales materials
代购代售
包装物出租 Wrappage lease
出让资产使用权收入 Remise right of assets revenue
返还所得税 Reimbursement of income tax
其他收入 Other revenue
5201 投资收益 Investment income
短期投资收益 Current investment income
长期投资收益 Long-term investment income
计提的委托贷款减值准备 Withdrawal of entrust loans reserves
5203 补贴收入 Subsidize revenue
国家扶持补贴收入 Subsidize revenue from country
其他补贴收入 Other subsidize revenue
5301 营业外收入 NON-OPERATING INCOME
非货币性交易收益 Non-cash deal income
现金溢余 Cash overage
处置固定资产净收益 Net income on disposal of fixed assets
出售无形资产收益 Income on sales of intangible assets
固定资产盘盈 Fixed assets inventory profit
罚款净收入 Net amercement income
支出 Outlay
业务支出 Revenue charges
5401 主营业务成本 Operating costs
产品销售成本 Cost of goods sold
服务成本 Cost of service
5402 主营业务税金及附加 Tax and associate charge
营业税 Sales tax
消费税 Consumption tax
城市维护建设税 Tax for maintaining and building cities
资源税 Resources tax
土地增值税 Increment tax on land value
5405 其他业务支出 Other business expense
销售其他材料成本 Other cost of material sale
其他劳务成本 Other cost of service
其他业务税金及附加费 Other tax and associate charge
费用 Expenses
5501 营业费用 Operating expenses
代销手续费 Consignment commission charge
运杂费 Transpotation
保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
5502 管理费用 Adminisstrative expenses
职工工资 Staff Salaries
修理费 Repair charge
低值易耗摊销 Article of consumption
办公费 Office allowance
差旅费 Travelling expense
工会经费 Labour union expenditure
研究与开发费 Research and development expense
福利费 Employee benefits/welfare
职工教育经费 Personnel education
待业保险费 Unemployment insurance
劳动保险费 Labour insurance
医疗保险费 Medical insurance
会议费 Coferemce
聘请中介机构费 Intermediary organs
咨询费 Consult fees
诉讼费 Legal cost
业务招待费 Business entertainment
技术转让费 Technology transfer fees
矿产资源补偿费 Mineral resources compensation fees
排污费 Pollution discharge fees
房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
土地使用税 Tenure tax
印花税 Stamp tax
5503 财务费用 Finance charge
利息支出 Interest exchange
汇兑损失 Foreign exchange loss
各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost
5601 营业外支出 Nonbusiness expenditure
捐赠支出 Donation outlay
减值准备金 Depreciation reserves
非常损失 Extraordinary loss
处理固定资产净损失 Net loss on disposal of fixed assets
出售无形资产损失 Loss on sales of intangible assets
固定资产盘亏 Fixed assets inventory loss
债务重组损失 Loss on arrangement
罚款支出 Amercement outlay
5701 所得税 Income tax
以前年度损益调整 Prior year income adjustment
英文财务报表之会计科目的英文表达与填列
财务报表（Financial Statements）是对企业财务状况、经营成果和现金流量的结构性表述，主要包括资产负债表（Balance Sheet）、利润表（Income Statement）、现金流量表（Cash Flow Statement）、所有者权益变动表（Statement of Changes in Owner's Equity）以及附注（Notes）。以下是对这些报表中会计科目的英文表达及填列方法的详细阐述：
一、资产负债表（Balance Sheet）
资产负债表是指反映企业在某一特定日期财务状况的报表。其会计科目的英文表达及填列方法如下：
Assets（资产）：
Current Assets（流动资产）：包括Cash（现金）、Accounts Receivable（应收账款）、Inventories（存货）等，根据总账科目的余额填列。
Non-current Assets（非流动资产）：如Property, Plant, and Equipment（固定资产）、Intangible Assets（无形资产）等，根据明细账科目的余额分析计算填列。
Account 会计科目
在英语中，"会计科目"通常翻译为 "Account"。它可以指代会计记录中的分类或分类。例如，"资产"科目，"负债"科目，"收入"科目等。
Accountant 会计
"会计"在英语中被表述为 "Accountant"。这指的是专门从事会计工作的人，包括财务报表的编制，审计，税务筹划等。
Accounting 会计师
"会计师"在英语中通常被表述为 "Accounting"。它不仅仅是一个职位的名称，还可以指代会计行业的所有活动。因此，我们可以说 "Accounting" 表示的是会计的整体领域，而 "Accountant" 则表示具体从事会计工作的人。
CPA 注册会计师
"注册会计师"在英文中表示为 "CPA"。这是针对会计专业人士的一种官方认证。注册会计师必须通过严格的考试和资格审核才能获得这个称号，这表示他们具备在会计领域进行专业工作的能力。
会计在英语中包含多个术语，包括 "Account"、"Accountant"、"Accounting" 和 "CPA"。这些术语分别代表会计科目、会计人员、会计行业和注册会计师。这些术语在不同的上下文中使用，以精确地表达会计的各个方面。
以上就是会计科目英文的全部内容，Account 会计科目 在英语中，"会计科目"通常翻译为 "Account"。它可以指代会计记录中的分类或分类。例如，"资产"科目，"负债"科目，"收入"科目等。Accountant 会计 "会计"在英语中被表述为 "Accountant"。这指的是专门从事会计工作的人，包括财务报表的编制，审计，税务筹划等。内容来源于互联网，信息真伪需自行辨别。如有侵权请联系删除。
