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。
代码 | 名称 | 英译
1 | 资产 | assets
11 | 流动资产 | current assets
111 | 现金及约当现金 | cash and cash equivalents
1111 | 库存现金 | 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 | 备抵呆帐碰返-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 | 应收出笑冲饥售远汇款 | 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
一、企业财务会计报表封面 FINANCIAL REPORT COVER
报表所属期间之期末时间点 Period Ended
所属月份 Reporting Period
报出日期 Submit Date
记账本位币币种 Local Reporting Currency
审核人 Verifier
填表人 Preparer
二、资产负债表 Balance Sheet
资产 Assets
流动资产 Current Assets
货币资金 Bank and Cash
短期投资 Current Investment
一年内到期委托贷款 Entrusted loan receivable due within one year
减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year
减：短期投资跌价准备 Less: Impairment for current investment
短期投资净额 Net bal of current investment
应收票据 Notes receivable
应收股利 Dividend receivable
应收利息 Interest receivable
应收账款 Account receivable
减：应收账款坏账准备 Less: Bad debt provision for Account receivable
应收账款净额 Net bal of Account receivable
其他应收款 Other receivable
减：其他应收款坏账准备 Less: Bad debt provision for Other receivable
其他应收款净额 Net bal of Other receivable
预付账款 Prepayment
应收补贴款 Subsidy receivable
存货 Inventory
减：存货跌价准备 Less: Provision for Inventory
存货净额 Net bal of Inventory
已完工尚未结算款 Amount due from customer for contract work
待摊费用 Deferred Expense
一年内到期的长期债权投资 Long-term debt investment due within one year
一年内到期的应收融资租赁款 Finance lease receivables due within one year
其他流动资产 Other current assets
流动资产合计 Total current assets
长期投资 Long-term investment
长期股权投资 Long-term equity investment
委托贷款 Entrusted loan receivable
长期债权投资 Long-term debt investment
长期投资合计 Total for long-term investment
减：长期股权投资减值准备 Less: Impairment for long-term equity investment
减：长期债权投资减值准备 Less: Impairment for long-term debt investment
减：委托贷款减值准备 Less: Provision for entrusted loan receivable
长期投资净额 Net bal of long-term investment
其中：合并价差 Include: Goodwill (Negative goodwill)
固定资产 Fixed assets
固定资产原值 Cost
减：累计折旧 Less: Accumulated Depreciation
固定资产净值 Net bal
减：固定资产减值准备 Less: Impairment for fixed assets
固定资产净额 NBV of fixed assets
工程物资 Material holds for construction of fixed assets
在建工程 Construction in progress
减：在建工程减值准备 Less: Impairment for construction in progress
在建工程净额 Net bal of construction in progress
固定资产清理 Fixed assets to be disposed of
固定资产合计 Total fixed assets
无形资产及其他资产 Other assets & Intangible assets
无形资产 Intangible assets
减：无形资产减值准备 Less: Impairment for intangible assets
无形资产净额 Net bal of intangible assets
长期待摊费用 Long-term deferred expense
融资租赁——未担保余值 Finance lease – Unguaranteed residual values
融资租赁——应收融资租赁款 Finance lease – Receivables
其他长期资产 Other non-current assets
无形及其他长期资产合计 Total other assets & intangible assets
递延税项 Deferred Tax
递延税款借项 Deferred Tax assets
资产总计 Total assets
负债及所有者（或股东）权益 Liability & Equity
流动负债 Current liability
短期借款 Short-term loans
应付票据 Notes payable
应付账款 Accounts payable
已结算尚未完工款
预收账款 Advance from customers
应付工资 Payroll payable
应付福利费 Welfare payable
应付股利 Dividend payable
应交税金 Taxes payable
其他应交款 Other fees payable
其他应付款 Other payable
预提费用 Accrued Expense
预计负债 Provision
递延收益 Deferred Revenue
一年内到期的长期负债 Long-term liability due within one year
其他流动负债 Other current liability
流动负债合计 Total current liability
长期负债 Long-term liability
长期借款 Long-term loans
应付债券 Bonds payable
长期应付款 Long-term payable
专项应付款 Grants & Subsidies received
其他长期负债 Other long-term liability
长期负债合计 Total long-term liability
递延税项 Deferred Tax
递延税款贷项 Deferred Tax liabilities
负债合计 Total liability
少数股东权益 Minority interests
所有者权益（或股东权益） Owners’ Equity
实收资本（或股本） Paid in capital
减；已归还投资 Less: Capital redemption
实收资本（或股本）净额 Net bal of Paid in capital
资本公积 Capital Reserves
盈余公积 Surplus Reserves
其中：法定公益金 Include: Statutory reserves
未确认投资损失 Unrealised investment losses
未分配利润 Retained profits after appropriation
其中：本年利润 Include: Profits for the year
外币报表折算差额 Translation reserve
所有者（或股东）权益合计 Total Equity
负债及所有者（或股东）权益合计 Total Liability & Equity
三、利润及利润分配表 Income statement and profit appropriation
一、主营业务收入 Revenue
减：主营业务成本 Less: Cost of Sales
主营业务税金及附加 Sales Tax
二、主营业务利润（亏损以“—”填列） Gross Profit ( - means loss)
加：其他业务收入 Add: Other operating income
减：其他业务支出 Less: Other operating expense
减：营业费用 Selling & Distribution expense
管理费用 G&A expense
财务费用 Finance expense
三、营业利润（亏损以“—”填列） Profit from operation ( - means loss)
加：投资收益（亏损以“—”填列） Add: Investment income
补贴收入 Subsidy Income
营业外收入 Non-operating income
减：营业外支出 Less: Non-operating expense
四、利润总额（亏损总额以“—”填列） Profit before Tax
减：所得税 Less: Income tax
少数股东损益 Minority interest
加：未确认投资损失 Add: Unrealised investment losses
五、净利润（净亏损以“—”填列） Net profit ( - means loss)
加：年初未分配利润 Add: Retained profits
其他转入 Other transfer-in
六、可供分配的利润 Profit available for distribution( - means loss)
减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund
提取储备基金 Appropriation of reserve fund
提取企业发展基金 Appropriation of enterprise expansion fund
利润归还投资 Capital redemption
七、可供投资者分配的利润 Profit available for owners' distribution
减：应付优先股股利 Less: Appropriation of preference share's dividend
提取任意盈余公积 Appropriation of discretionary surplus reserve
应付普通股股利 Appropriation of ordinary share's dividend
转作资本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital
八、未分配利润 Retained profit after appropriation
补充资料： Supplementary Information:
1． 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments
2． 自然灾害发生损失 Losses from natural disaster
3． 会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies
4． 会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates
5． 债务重组损失 Losses from debt restructuring
会计科目英文缩写：accounting；
所谓会计，就是把企业有用的各种经济业务统一成以货币为计量单位，通过记账、算账、报账等一系列程序来提供反映企业财务状况和经营成果的经济信息。
会计是以货币为主要计量单位，运用专门的方法，对企业、机关单位或其他经济组织的经济活动进行连续、系统、全面地反映和监督的一项经济管理活动。具体而言，会计是对一定主体的经济活动进行的核算和监督，并向有关方面提供会计信息。
古代会计
人类原始计量记录行为的发生是以人类生产行为的发生，发展作为根本前提的，它是社会发展到一定阶段的产物。古代会计，从时间上说，就是从旧石器时代的中晚期至封建社会末期的这段漫长的时期。
从会计所运用的主要技术方法方面看，主要涉及原始计量记录法，单式账簿法和初创时期的复式记账法等。这个期间的会计所进行的计量，记录，分析等工作一开始是同其他计算工作混合在一起，经过漫长的发展过程后，才逐步形成一套具有自己特征的方法体系，成为一种独立的管理工作。
以下是一些常见的国际会计科目及其对应的英文名称：
会计与会计理论： 财务会计：Financial Accounting 管理会计：Management Accounting 成本会计：Cost Accounting 公众会计：Public Accounting 注册会计师：Certified Public Accountant国际会计准则委员会：International Accounting Standards Board资产：Assets 负债：Liabilities 业主权益：Owner’s Equity 收入：Revenue 费用：Expenses 会计循环：Accounting Cycle
长期投资： 长期股票投资：Longterm Stock Investments 长期债券投资：Longterm Bond Investments 成本法：Cost Method 权益法：Equity Method 普通股：Common Stock 优先股：Preferred Stock
固定资产： 固定资产：Fixed Assets 折旧费用：Depreciation Expense 累计折旧：Accumulated Depreciation 直线法：StraightLine Method 加速折旧法：Accelerated Depreciation Method
无形资产： 无形资产：Intangible Assets 专利权：Patent 商标权：Trademark 商誉：Goodwill
流动负债： 流动负债：Current Liabilities 应付账款：Accounts Payable 应付票据：Notes Payable 增值税：ValueAdded Tax应付所得税：Income Taxes Payable
长期负债： 长期负债：Longterm Liabilities 应付公司债券：Corporate Bonds Payable 可转换公司债券：Convertible Corporate Bonds 名义利率：Nominal Interest Rate 实际利率：Effective Interest Rate
业主权益： 业主权益：Owner’s Equity 投入资本：Capital Contributed 留存收益：Retained Earnings 普通股：Common Stock 优先股：Preferred Stock
财务报表： 财务报表：Financial Statements 资产负债表：Balance Sheet 收益表：Income Statement
请注意，这只是部分会计科目的中英文对照，实际会计工作中涉及的科目可能更加复杂和多样。
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。
以上就是会计科目英文的全部内容，会计科目英文缩写：accounting；所谓会计，就是把企业有用的各种经济业务统一成以货币为计量单位，通过记账、算账、报账等一系列程序来提供反映企业财务状况和经营成果的经济信息。会计是以货币为主要计量单位，运用专门的方法，对企业、机关单位或其他经济组织的经济活动进行连续、系统、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。
