美国会计科目表

一、资产类库存现金（Cash on hand）银行存款（Cash in bank）其他货币资金(Other cash and cash equivalents)存出保证金(Refundable deposits)交易性金融资产(Financial assets at fair value through profit or loss)应收票据(Note receivable)应收账款(Account receivable )预付账款(Advanced payment)应收股利(Dividend receivable)应收利息(Interest receivable)其他应收款(Other receivables)坏账准备(Allowance for bad debts)材料采购(Materials purchase)在途物资(Materials in transit)原材料(Raw materials)材料成本差异(Materials cost variance)库存商品(Commodity stocks)发出商品(Goods shipped in transit)商品进销差价(Differences between purchasing and selling price)委托加工物资(Consigned processing material)周转材料(Circulating materials)存货跌价准备(Provisions for decline in inventory)长期应收款(Long-term receivables)固定资产(Plant and equipment)累计折旧(Accumulated depreciation)固定资产减值准备(Provisions for impairment of fixed assets)在建工程(Construction in process)工程物资(Construction materials)固定资产清理(Disposal of fixed assets)无形资产(Intangible assets)累计摊销(Accumulated depletion)无形资产减值准备(Provisions for impairment of intangible assets)商誉(Goodwill)长期待摊费用(Long-term deferred assets)递延所得税资产(Deferred income tax assets)待处理财产损溢(Loss or profit from assets wait to deal)二、负债类短期借款（Short loan）交易性金融负债(Financial liabilities at fair value through profit or loss)应付票据(Notes payable)应付账款((Accounts payable)预收账款(Amounts collected in advance)应付职工薪酬(Accrued employee compensation)应交税费(Tax payable)应付利息(Interest payable)应付股利(Dividend payable)其他应付款(Other payables)长期借款(Long-term loan)应付债券(Long-term bonds)长期应付款(Long term payable)未确认融资费用(Unrecognized finance cost )专项应付款(Specific payable)预计负债(Accrued liabilities)递延所得税负债(Deferred income tax liabilities)三、所有者权益类实收资本(Paid-in capital)资本公积(Capital reserve)盈余公积(Surplus reserves)本年利润(Current year profits)利润分配(Profit distribution)四、成本类生产成本(Manufacturing cost)制造费用(Manufacturing overhead)劳务成本(Service cost)研发支出(R&D expenditures)工程施工(Engineering construction)五、损益类主营业务收入(Prime operating revenue)其他业务收入(Other operating revenue)公允价值变动损益(Profit or loss on fair value)营业外收入(Unrelated business income)主营业务成本(Cost of goods sold)其他业务成本(Other business expense)营业税金及附加(Operating tax and associate charge)销售费用(Marketing expenses)管理费用(Administrative expenses)财务费用(Financial expenses)资产减值损失(Asset impairment loss)营业外支出(Losses)所得税费用(Income tax expense)以前年度损益调整(Prior-period profit or loss adjustment)

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。

中国会计和国外会计的区别：1、会计期间：中国－每年的12月31日作为当年会计年度的截止日期国外－自行决定会计期间2、记账：中国－中文或使用两种文字，必须有一种是中文。记账本位币为人民币，报表折算为人民币国外－美元、欧元或其他任何币种，公司自行决定3、合并报表之合并价差：中国－合并价差记入股权投资差额或记入资本公积，无法抵消合并价差国外－记入商誉，不用摊销，计提减值准备。4、开办费：中国－先归集，开业后一次记入损益国外－发生时直接进入损益5、现金流：中国－直接法，间接法补充提供国外－可选直接法或间接法，选择直接法也要提供非影响现金的因素6、投资：中国－按流动性分长期、短期投资国外－按权益、债务性：1）持有到期证券：目的性2）交易性证券：目的性、流动性3）用于出售证券：活跃性、频繁买卖

1,AAA ,美国会计学会 2,Abacus,《算盘》杂志 3,abacus ,算盘 4,Abandonment," 废弃 , 报 废;委付" 5,abandonment value ,废 弃价值 6,abatement, ①减免②冲 销 7,ability to service debt ,偿债能力 8,abnormal cost ,异常成 本 9,abnormal spoilage ,异 常损耗 10,above par , 超过票面 价值 11,above the line, 线上 项目 12,absolute amount ,"绝 对数,绝对金额" 13,absolute endorsement ,绝对背书 14,absolute insolvency , 绝对无力偿付 15,absolute priority , 绝对优先求偿权 16,absolute value ,绝对 值 17,absorb ,"摊配,转并" 18,absorption account ,"摊配账户,转并 账户" 19,absorption costing , 摊配成本计算法 20,abstract ,摘要表 21,abuse ,滥用职权 22,abuse of tax shelter , 滥用避税项目 23,ACCA, 特许公认会计师 公会 24,accelerated cost recovery system ,加速成 本收回制度 25,accelerated depreciation method ," 加速折旧法,快速折旧法" 26,acceleration clause ," 加速偿付条款 , 提前偿付条款" 27,acceptance, ①承兑② 已承兑票据③验收 28,acceptance bill , 承 兑票据 29,acceptance register , 承兑票据登记簿 30,acceptance sampling, 验收抽样 31,access time , 存取时 间 32,accommodation ,融通 33,accommodation bill , 融通票据 34,accommodation endorsement ,融通背书 35,account," ① 账 户 , 会 计科目②账簿 , 报表③账 目,账项④记账" 36,accountability ," 经 营责任,会计责任" 37,accountability unit , 责任单位 38,Accountancy ,《会计》 杂志 39,accountancy ,会计 40,accountant ,"会计员, 会计师" 41,accountant general ,"会计主任,总会 计" 42,accounting in charge , 主管会计师 43,"accountant,s legal liability ", 会计师的法 律责任 44,"accountant,s report ",会计师报告 45,"accountant,s responsibility ",会计师 职责 46,account form ," 账户 式,账式" 47,accounting, ①会计② 会计学 48,accounting assumption ," 会计假定 ,会计假设" 49,accounting basis ," 会计基准,会计基本方法" 50,accounting changes , 会计变更