【正文】 Longterm loans due within one year 一年后到期的長期借款 Longterm loans due over one year 2311 應付債券 Bonds payable 39。217109 應交土地使用稅 Tenure tax payable 39。217107 應交城市維護建設稅 Tax for maintaining and building cities payable 39。217105 應交所得稅 Ine tax payable 39。217103 應交消費稅 Consumption tax payable 39。21710110 未交增值稅 Unpaid VAT 39。21710108 出口抵減內銷產(chǎn)品應納稅額 Export deduct domestic sales goods tax 39。21710106 出口退稅 Tax reimbursement for export 39。21710104 減免稅款 Tax deduction 39。21710102 已交稅金 Paying tax 39。217101 應交增值稅 value added tax payable 39。191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or ine 39。160103 預付大型設備款 Prepayments for equipment 39。160101 專用材料 Specialpurpose material 39。143102 利息 Interest 39。s rights investment depreciation reserves 1431 委托貸款 Entrust loans 39。140201 債券投資 Investment on bonds 39。140101 股票投資 Investment on stocks 39。110103 基金 Shortterm investments corporate funds 39。110101 股票 Shortterm investments stock 39。100905 信用證保證金 L/C Guarantee deposits 39。100903 銀行匯票 Bank draft 39。100902 銀行本票 Cashier39。會計科目英文Accounting system 會計系統(tǒng)　　American Accounting Association 美國會計協(xié)會　　 American Institute of CPAs 美國注冊會計師協(xié)會　　Audit 審計　Balance sheet 資產(chǎn)負債表　Bookkeeping 簿記　Cash flow prospects 現(xiàn)金流量預測 　　Certificate in Internal Auditing 內部審計證書　Certificate in Management Accounting 管理會計證書 　　Certificate Public Accountant 注冊會計師 　Cost accounting 成本會計　　External users 外部使用者　　Financial accounting 財務會計　　Financial Accounting Standards Board 財務會計準則委員會　　Financial forecast 財務預測　　Generally accepted accounting principles 公認會計原則　　Generalpurpose information 通用目的信息 Government Accounting Office 政府會計辦公室　　Ine statement 損益表　　Institute of Internal Auditors 內部審計師協(xié)會　　Institute of Management Accountants 管理會計師協(xié)會　　Integrity 整合性　　Internal auditing 內部審計　　Internal control structure 內部控制結構　　Internal Revenue Service 國內收入署　　Internal users 內部使用者　　Management accounting 管理會計　　Return of investment 投資回報　　Return on investment 投資報酬　　Securities and Exchange Commission 證券交易委員會　　Statement of cash flow 現(xiàn)金流量表　　Statement of financial position 財務狀況表　　Tax accounting 稅務會計　　Accounting equation 會計等式　　Articulation 勾稽關系　Assets 資產(chǎn)　　Business entity 企業(yè)個體　　Capital stock 股本　　Corporation 公司　　Cost principle 成本原則　　Creditor 債權人　　Deflation 通貨緊縮　　Disclosure disclose 批露　　Expenses 費用　　Financial statement 財務報表　　Financial activities 籌資活動　　Goingconcern assumption 持續(xù)經(jīng)營假設　Inflation 通貨膨漲 Investing activities 投資活動　　Liabilities 負債　　Negative cash flow 負現(xiàn)金流量　　Operating activities 經(jīng)營活動　　Owner’s equity 所有者權益　　Partnership 合伙企業(yè)　　Positive cash flow 正現(xiàn)金流量　　Retained earning 留存利潤　　Revenue 收入　Sole proprietorship 獨資企業(yè) Solvency 清償能力　　Stabledollar assumption 穩(wěn)定貨幣假設　　Stockholders 股東　　Stockholders’ equity 股東權益　　Window dressing 門面粉飾　　Account 帳戶 會計英文(中英文對照) 一、資產(chǎn)類 Assets 流動資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents 39。100901 外埠存款 Other city Cash in bank 39。s cheque 39。100904 信用卡 Credit card 39。100906 存出投資款 Refundable deposits 1101 短期投資 Shortterm investments 39。110102 債券 Shortterm investments corporate bonds 39。110110 其他 Shortterm investments other 1102 短期投資跌價準備 Shortterm investments falling price reserves 應收款 Account receivable 1111 應收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應收股利 Dividend receivable 1122 應收利息 Interest receivable 1131 應收賬款 Account receivable 1133 其他應收款 Other notes receivable 1141 壞賬準備 Bad debt reserves 1151 預付賬款 Advance money 1161 應收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Lowvalue consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 SemiFinished goods 1243 庫存商品 Finished goods 1244 商品進銷差價 Differences between purchasing and selling price 125