会计科目翻译

accounttitle/titleofaccount：会计科目是账户的名称。是会计要素进一步分类的具体体现。captionofaccount这个比较正式较经常出现于论文中。nameofaccount这个也出现于论文中，比较正式，不过没有上一个正式。accountingitem会计科目，会计项目还有时候表示会计科目只有一个词就用account如果只是口语平时的交流用那么用subject其实也可以听得懂别人也是可以理解的不过这个一般是用于学科，表示在学校学的专业是会计专业的看看你是要用在什么语境里选择合适的用吧

代码  名称  英译

1  资产  assets

11~12  流动资产  currentassets

111  现金及约当现金  cashandcashequivalents

1111  库存现金[1]    cashonhand

1112  零用金/周转金  pettycash/revolvingfunds

1113  银行存款  cashinbanks

1116  在途现金  cashintransit

1117  约当现金  cashequivalents

1118  其它现金及约当现金  othercashandcashequivalents

112  短期投资  short-terminvestment

1121  短期投资-股票  short-terminvestments-stock

1122  短期投资-短期票券  short-terminvestments-short-termnotesandbills

1123  短期投资-政府债券  short-terminvestments-governmentbonds

1124  短期投资-受益凭证  short-terminvestments-beneficiarycertificates

1125  短期投资-公司债  short-terminvestments-corporatebonds

1128  短期投资-其它  short-terminvestments-other

1129  备抵短期投资跌价损失  allowanceforreductionofshort-terminvestmentto

market

113  应收票据  notesreceivable

1131  应收票据  notesreceivable

1132  应收票据贴现  discountednotesreceivable

1137  应收票据-关系人  notesreceivable-relatedparties

1138  其它应收票据  othernotesreceivable

1139  备抵呆帐-应收票据  allowanceforuncollec-tibleaccounts-notesreceivable

114  应收帐款  accountsreceivable

1141  应收帐款  accountsreceivable

1142  应收分期帐款  installmentaccountsreceivable

1147  应收帐款-关系人  accountsreceivable-relatedparties

1149  备抵呆帐-应收帐款  allowanceforuncollec-tibleaccounts-accountsreceivable

118  其它应收款  otherReceivables

1181  应收出售远汇款  forwardexchangecontractreceivable

1182  应收远汇款-外币  forwardexchangecontractreceivable-foreigncurrencies

1183  买卖远汇折价  discountonforwardex-changecontract

1184  应收收益  earnedrevenuereceivable

1185  应收退税款  incometaxrefundreceivable

1187  其它应收款-关系人  otherreceivables-relatedparties

1188  其它应收款-其它  otherreceivables-other

1189  备抵呆帐-其它应收款  allowanceforuncollec-tibleaccounts-otherreceivables

121~122  存货  inventories

1211  商品存货  merchandiseinventory

1212  寄销商品  consignedgoods

1213  在途商品  goodsintransit

1219  备抵存货跌价损失  allowanceforreductionofinventorytomarket

1221  制成品  finishedgoods

1222  寄销制成品  consignedfinishedgoods

1223  副产品  by-products

1224  在制品  workinprocess

1225  委外加工  workinprocess-Outsourced

1226  原料  rawmaterials

1227  物料  supplies

1228  在途原物料  materialsandsuppliesintransit

1229  备抵存货跌价损失  allowanceforreductionofinventorytomarket

125  预付费用  prepaidexpenses

1251  预付薪资  prepaidpayroll

1252  预付租金  prepaidrents

1253  预付保险费  prepaidinsurance

1254  用品盘存  officesupplies

1255  预付所得税  prepaidincometax

1258  其它预付费用  otherprepaidexpenses

126  预付款项  prepayments

1261  预付货款  prepaymentforpurchases

1268  其它预付款项  otherprepayments

128~129  其它流动资产  othercurrentassets

1281  进项税额  VATpaid(orinputtax)

1282  留抵税额  excessVATpaid(oroverpaidVAT)

1283  暂付款  temporarypayments

1284  代付款  paymentonbehalfofothers

1285  员工借支  advancestoemployees

1286  存出保证金  refundabledeposits

1287  受限制存款  certificateofdeposit-restricted

1291  递延所得税资产  deferredincometaxassets

1292  递延兑换损失  deferredForeignExchangelosses

1293  业主往来(股东往来)  owners'(stockholders')currentaccount

1294  同业往来  currentaccountwithothers

1298  其它流动资产-其它  othercurrentassets-other

13  基金及长期投资  fundsandlong-terminvestments

131  基金  funds

1311  偿债基金  redemptionfund(orsinkingfund)

1312  改良及扩充基金  fundforimprovementandexpansion

1313  意外损失准备基金  contingencyfund

1314  退休基金  pensionfund

1318  其它基金  otherfunds

132  长期投资  long-terminvestments

1321  长期股权投资  long-termequityinvestments

1322  长期债券投资  long-termbondinvestments

1323  长期不动产投资  long-termrealestatein-vestments

1324  人寿保险现金解约价值  cashSurrendervalueoflifeinsurance

1328  其它长期投资  otherlong-terminvestments

1329  备抵长期投资跌价损失  allowanceforexcessofcostovermarketvalueoflong-terminvestments

14~15  固定资产  property,plant,andequipment

141  土地  land

1411  土地  land

1418  土地-重估增值  land-revaluationincrements

142  土地改良物  landimprovements

1421  土地改良物  landimprovements

1428  土地改良物-重估增值  landimprovements-revaluationincrements

1429  累积折旧-土地改良物  accumulateddepreciation-landimprovements

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-revaluationincrements

1439  累积折旧-房屋及建物  accumulateddepreciation-buildings

144~146  机(器)具及设备  machineryandequipment

1441  机(器)具  machinery

1448  机(器)具-重估增值  machinery-revaluationincrements

1449  累积折旧-机(器)具  accumulateddepreciation-machinery

151  租赁资产  leasedassets

1511  租赁资产  leasedassets

1519  累积折旧-租赁资产  accumulateddepreciation-leasedassets

152  租赁权益改良  leaseholdimprovements

1521  租赁权益改良  leaseholdimprovements

1529  累积折旧-租赁权益改良  accumulateddepreciation-leaseholdimprovements

156  未完工程及预付购置设备款  constructioninprogressandprepaymentsfor

equipment

1561  未完工程  constructioninprogress

1562  预付购置设备款  prepaymentforequipment

158  杂项固定资产  miscellaneousproperty,plant,andequipment

1581  杂项固定资产  miscellaneousproperty,plant,andequipment

1588  杂项固定资产-重估增值  miscellaneousproperty,plant,andequipment-

revaluationincrements

1589  累积折旧-杂项固定资产  accumulateddepreciation-miscellaneousproperty,plant,

andequipment

16  递耗资产  depletableassets

161  递耗资产  depletableassets

1611  天然资源  naturalresources

1618  重估增值-天然资源  naturalresources-revaluationincrements

1619  累积折耗-天然资源  accumulateddepletion-naturalresources

17  无形资产  intangibleassets

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  ComputerSoftware

1751  计算机软件  computersoftwarecost

176  商誉  goodwill

1761  商誉  goodwill

177  开办费  organizationcosts

1771  开办费  organizationcosts

178  其它无形资产  otherintangibles

1781  递延退休金成本  deferredpensioncosts

1782  租赁权益改良  leaseholdimprovements

1788  其它无形资产-其它  otherintangibleassets-other

18  其它资产  otherassets

181  递延资产  deferredassets

1811  债券发行成本  deferredbondissuancecosts

1812  长期预付租金  long-termprepaidrent

1813  长期预付保险费  long-termprepaidinsurance

1814  递延所得税资产  deferredincometaxassets

1815  预付退休金  prepaidpensioncost

1818  其它递延资产  otherdeferredassets

182  闲置资产  idleassets

1821  闲置资产  idleassets

184  长期应收票据及款项与催收帐款  long-termnotes,accountsandoverdue

receivables

1841  长期应收票据  long-termnotesreceivable

1842  长期应收帐款  long-termaccountsreceivable

1843  催收帐款  overduereceivables

1847  长期应收票据及款项与催收帐款-关系人  long-termnotes,accountsandoverdue

receivables-relatedparties

1848  其它长期应收款项  otherlong-termreceivables

1849  备抵呆帐-长期应收票据及款项与催收帐款  allowanceforuncollectibleaccounts-

long-termnotes,accountsandoverduereceivables

185  出租资产  assetsleasedtoothers

1851  出租资产  assetsleasedtoothers

1858  出租资产-重估增值  assetsleasedtoothers-incrementalvaluefromrevaluation

1859  累积折旧-出租资产  accumulateddepreciation-assetsleasedtoothers

186  存出保证金  refundabledeposit

1861  存出保证金  refundabledeposits

188  杂项资产  miscellaneousassets

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。会计职称考试是由财政部、人事

部共同组织的全国统一考试，共分初级会计、中级会计师和高级会计师职称三个级别。

考试实行全国统一考试制度，每年考试一次，由全国统一组织、统一大纲、统一试题，统一评分标准。

会计专业初级、中级资格考试合格者，即由各省、自治区、直辖市、新疆生产建设兵团人事（职改）部门颁发人事部统一印制，人事部、财政部印的会计专业技术资格证书。证书全国范围有效。

参考资料:百度百科-中国会计科目中英文对照（含科目代码）

exportsfob离岸价格出口short-termclaims短期要求importfob离岸价格进口changeinreserves储备改变tradebalance贸易平衡portfolioinvestment证券投资nererrorsandomissions修复错误和遗漏counterpartitems对应项

资产  assets

流动资产  currentassets

现金及约当现金  cashandcashequivalents

库存现金  cashonhand

零用金/周转金  pettycash/revolvingfunds

银行存款  cashinbanks

在途现金  cashintransit

约当现金  cashequivalents

其它现金及约当现金  othercashandcashequivalents

短期投资  short-terminvestment

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。

一、资产类库存现金（Cashonhand）银行存款（Cashinbank）其他货币资金(Othercashandcashequivalents)存出保证金(Refundabledeposits)交易性金融资产(Financialassetsatfairvaluethroughprofitorloss)应收票据(Notereceivable)应收账款(Accountreceivable)预付账款(Advancedpayment)应收股利(Dividendreceivable)应收利息(Interestreceivable)其他应收款(Otherreceivables)坏账准备(Allowanceforbaddebts)材料采购(Materialspurchase)在途物资(Materialsintransit)原材料(Rawmaterials)材料成本差异(Materialscostvariance)库存商品(Commoditystocks)发出商品(Goodsshippedintransit)商品进销差价(Differencesbetweenpurchasingandsellingprice)委托加工物资(Consignedprocessingmaterial)周转材料(Circulatingmaterials)存货跌价准备(Provisionsfordeclineininventory)长期应收款(Long-termreceivables)固定资产(Plantandequipment)累计折旧(Accumulateddepreciation)固定资产减值准备(Provisionsforimpairmentoffixedassets)在建工程(Constructioninprocess)工程物资(Constructionmaterials)固定资产清理(Disposaloffixedassets)无形资产(Intangibleassets)累计摊销(Accumulateddepletion)无形资产减值准备(Provisionsforimpairmentofintangibleassets)商誉(Goodwill)长期待摊费用(Long-termdeferredassets)递延所得税资产(Deferredincometaxassets)待处理财产损溢(Lossorprofitfromassetswaittodeal)二、负债类短期借款（Shortloan）交易性金融负债(Financialliabilitiesatfairvaluethroughprofitorloss)应付票据(Notespayable)应付账款((Accountspayable)预收账款(Amountscollectedinadvance)应付职工薪酬(Accruedemployeecompensation)应交税费(Taxpayable)应付利息(Interestpayable)应付股利(Dividendpayable)其他应付款(Otherpayables)长期借款(Long-termloan)应付债券(Long-termbonds)长期应付款(Longtermpayable)未确认融资费用(Unrecognizedfinancecost)专项应付款(Specificpayable)预计负债(Accruedliabilities)递延所得税负债(Deferredincometaxliabilities)三、所有者权益类实收资本(Paid-incapital)资本公积(Capitalreserve)盈余公积(Surplusreserves)本年利润(Currentyearprofits)利润分配(Profitdistribution)四、成本类生产成本(Manufacturingcost)制造费用(Manufacturingoverhead)劳务成本(Servicecost)研发支出(R&Dexpenditures)工程施工(Engineeringconstruction)五、损益类主营业务收入(Primeoperatingrevenue)其他业务收入(Otheroperatingrevenue)公允价值变动损益(Profitorlossonfairvalue)营业外收入(Unrelatedbusinessincome)主营业务成本(Costofgoodssold)其他业务成本(Otherbusinessexpense)营业税金及附加(Operatingtaxandassociatecharge)销售费用(Marketingexpenses)管理费用(Administrativeexpenses)财务费用(Financialexpenses)资产减值损失(Assetimpairmentloss)营业外支出(Losses)所得税费用(Incometaxexpense)以前年度损益调整(Prior-periodprofitorlossadjustment)