會計科目銀行存款英文簡稱

⑴ 求會計科目的英文縮寫

http://..com/question/70568687
參考一下這個吧

⑵ 有人有會計科目名稱的英文翻譯嗎

科目編碼科目名稱科目英文名稱參考對照
1001庫存現金Cash on Hand
1002銀行存款Cash in bank
1015其他貨幣資金Other Monetary Capital
1101交易性金融資產Transactional Monetary Capital
1121應收票據Notes Receivable
1122應收賬款Accounts Receivable
1123預付賬款Advance to suppliers
1131應收股利Dividend Receivable
1132應收利息Accrued Interest Receivable
1231其他應收款Other Receivable
1241壞賬准備Provision for bad debts
1321代理業務資產Capital in Vicarious Business
1401材料采購Procurement of Materials
1402在途物資Materials in Transit
1403原材料Raw Materials
1404材料成本差異Balance of Materials
1406庫存商品Commodity Stocks
1407發出商品Goods in Transit
1410商品進銷差價Difference between Purchase and Sales of Commodities
1411委託加工物資Materials for Consigned Processing
1412包裝物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles
1461存貨跌價准備Reserve For Stock Depreciation
1501待攤費用Unamortized Expenditures
1521持有至到期投資Held-To-Maturity Investment
1522持有至到期投資減值准備Reserve for Held-To-Maturity Investment Impairment
1523可供出售金融資產Financial Assets Available for Sale
1524長期股權投資Long-term Equity Investment
1525長期股權投資減值准備Reserve for Long-term Equity Investment Impairment
1526投資性房地產Investment Real Estate
1531長期應收款Long-term Accounts Receivable
1541未實現融資收益Unrealized Financing Profits
1601固定資產Fixed assets
1602累計折舊Accumulative Depreciation
1603固定資產減值准備Provision for impairment of fixed assets
1604在建工程Construction in Process
1605工程物資Engineer Material
1606固定資產清理Disposal of Fixed Assets
1701無形資產Intangible Assets
1702累計攤銷Accumulated Amortization
1703無形資產減值准備Reserve for Intangible Assets Impairment
1711商譽Business Reputation
1801長期待攤費用Long-term Deferred Expenses
1811遞延所得稅資產Deferred Income Tax Assets
1901待處理財產損溢Profit & loss of assets pending disposal
2001短期借款Short-term Borrowings
2101交易性金融負債Transactional Moneytary Liabilities
2201應付票據Notes Payable
2202應付賬款Accounts Payable
2205預收賬款Advance from customers
2211應付職工薪酬Payroll Payable
2221應交稅費Taxes Payable
2231應付股利Dividend Payable
2232應付利息Accrued Interest Payable
2241其他應付款Other Accounts Payable
2314代理業務負債Liabilities from Vicarious Business
2401預提費用Accrued expensess
2411預計負債Estimated Liabilities
2501遞延收益Deferred Profits
2601長期借款Long-term loans
2602長期債券Long-term Bonds
2801長期應付款Long-term Payable
2802未確認融資費用Unsettled Financing Expenses
2811專項應付款Special Accounts Payable
2901遞延所得稅負債Deferred Income Tax Liabilities
3101衍生工具Derivative Tools3201套期工具Arbitrage Tools
3202被套期項目Arbitraged Items
4001實收資本Paid-in Capital
4002資本公積Capital Reserve
4101盈餘公積Surplus Reserve
4103本年利潤Profit & loss summary
4104利潤分配Distribution profit
4201庫存股Treasury Share
5001生產成本Proction Costs
5101製造費用Manufacturing Expenditures
5201勞務成本Service Costs
5301研發支出Research and Development Expenditures
6001主營業務收入Sales revenue
6051其他業務收入Revenues from other operationse
6101公允價值變動損益Profit and Loss from Fair Value Changes
6111投資收益Income on Investment
6301營業外收入Non-operating profit
6401主營業務成本Cost of sales
6402其他業務成本Cost of other operations
6405營業稅金及附加Business Tax and Surcharges
6601銷售費用Marketing Costs
6602管理費用Managing Costs
6603財務費用Financing Costs
6604勘探費用Prospecting Costs
6701資產減值損失Assets Devaluation
6711營業外支出Non-operating expenses
6801所得稅Income Tax
6901以前年度損益調整Prior period profit & loss adjustment

⑶ 會計分錄中英文對照表

accompanying document
附件

account
賬戶、科目

account payable
應付賬款

account title / accounting item
會計科目

accounting document/ accounting voucument
會計憑證

accounting element
會計要素

accounting entity
會計主體

accounting entries
會計分錄

accounting equation / accounting identity
會計恆等式

accounting function
會計職能

accounting postulate
會計假設

accounting principle
會計原則

accounting report /accounting statement
會計報表

accounting standard
會計准則

accounting time period concept
會計分期

accounts receivable / receivables
應收賬款

accrual- basis accounting
權責發生制原則

accumulated depreciation
累計折舊

amortization expense /expense not allocated
待攤費用

annual statement
年報

Arthur Andersen Worldwide
安達信全球

assets
資產

balance
余額

balance sheet
資產負債表

begainning balance/ opening balance
期初余額

capital
資本

capital expenditure
資本性支出

capital share
股本

capital surplus
資本公積

cash
現金

cash in bank
銀行存款

cash journal
現金日記賬

cash on hand
現金

cash system(basis)of accounting /cash-basis princi
收付實現制

certified practicing accountant
注冊會計師

comparability principle
可比性原則

compound journal entry
復合分錄

conservatism ( 保守 ) principle/the prudence ( 穩健 ) prin
謹慎性原則

consistency principle
一貫性原則

contingent assets
或有資產

contingent liabilities
或有負債

cost accounting
成本會計

credit balance
貸方余額

credit side
貸方

current investment
短期投資

debit balance
借方余額

debit side
借方

deferred assets
遞延資產

deferred liabilities
遞延負債

Deloitte Touche Tohmatsu
德勤

depreciable life
折舊年限

depreciation expense
折舊費用

depreciation rate
折舊率

descriptions
摘要

double entry
復式記賬

double-entry book-keeping
復式簿記

employee benefits payable
應付福利費

ending balance
期末余額

Ernst & Young International
安永國際

estimateld scrap value
估計殘值

exchange gain
匯兌收益

exchange loss
匯兌損失

expenses/charges
費用

factory overhead /manufacturing expense
製造費用

financial accounting
財務會計

financial expense
財務費用

fiscal year/ accounting periods
會計年度

fixed assets
固定資產

floating assets / current assets
流動資產

floating liabilities / current liability
流動負債

general ledger
總分類賬

going-concern basis
持續經營

goodwill
商譽

historical cost
歷史成本

historical cost principle
歷史成本原則 :

income statement /profit and loss statement
利潤表 損益表

income tax
所得稅

intangible assets
無形資產

international accounting
國際會計

KPMG International
畢馬威國際

liabilities
負債

liability dividend / dividend payable
應付股利

long-term investment
長期投資

long-term liabilities
長期負債

management accounting
管理會計

management expense
管理費用

matching principle
配比原則

materiality principle
重要性原則

monthly statement
月報

negative goodwill
負商譽

net assets
凈資產

net cost
凈成本

net income
凈收益

net income apportionment
利潤分配

net proceeds
凈收入

net profit
凈利潤

non-operating gain
營業外收入

non-operating loss
營業外支出

notes payable
應付票據

notes receivable/ receivables
應收票據

objectivity (reliability) principle
客觀性原則

obligee/ creditor
債權人

Obligor/ invester
債務人

operating expense
營業費用

operating revenue
營業收入

owner ' s equity
所有者權益

period expense
期間費用

perpetual inventory system
永續盤存制

personal property
動產

physical inventory system
實地盤存制

posting document
記賬憑證

prepayments / payment in advance
預付款項

Price Water House Coopers
普華永道

proct cost / output cost
生產成本

proct / finished goods
產成品

profit
利潤

profit after tax
稅後利潤

profit before tax
稅前利潤

purchase
購貨

purchase return and allowances
購貨退回與折讓

quarterly statement
季報

raw materials
原材料

real estate
不動產

relevance principle
相關性原則

reserve for bad debts / bad debts expense /provisi
壞帳准備

resial(salvage)value
折余價值 ( 殘值 )

retains earning
留存收益

revenue expenditure
收益性支出

revenues
收入

sales allowances
銷貨折讓

sales discount
銷貨折扣

sales invoice
銷貨發票

sales on account
賒銷

sales return
銷售退回

sales revenue
銷售收入

selling cost
銷售成本

selling expense
銷售費用

simple ournal entry
簡單分錄

source document
原始憑證

stable-monetary concept
貨幣計量

starting-load cost / organization costs
開辦費

statement of cash flow/ cash flow statement
現金流量表

stock on hand / inventory
存貨

stub
存根

subsidiary accounts
明細賬戶

subsidiary ledger
明細分類賬

surplus reserve
盈餘公積

T-account/ transfer
T 字形賬戶

tangible assets
有形資產

taxes payable
應交稅金

the understandability principle
明晰性原則

timeliness
及時性原則

transaction
交易

traveling expense
差旅費

trial balance
試算平衡

undistributed profits / undivided profits
未分配利潤

unearned revenue
預收款項

unrelated business income
營業外收益

useful life
使用年限

value added tax
增值稅

voucher
付款憑證

wages payable / salaries payable
應付工資

work in process / goods in process
在產品

⑷ 會計科目英文縮寫

a/c, A/C account 帳戶、帳目
a/c, A/C account current 往來帳戶、活期存款帳戶
A&C addenda and corrigenda 補遺和勘誤
Acc. acceptance or accepted 承兌
Accrd.Int accrued interest 應計利息
Acct. account 帳戶、帳目
Acct. accountant 會計師、會計員
Acct. accounting 會計、會計學
Acct.No. account number 帳戶編號、帳號
Acct.Tit. account title 帳戶名稱、會計科目
ACN air consignment 航空托運單
a/c no. account number 帳戶編號、帳號
Acpt. acceptance or accepted 承兌
A/CS Pay. accounts payable 應付帳款
A/CS Rec. accounts receivable 應收帳款
ACT advance corporation tax 預扣公司稅
ACU Asia Currency Unit 亞洲貨幣單位
A.C.V actual cash value 實際現金價值
a.d., a/d after date 開票後、出票後
ADRS asset depreciation range system 固定資產分組折舊法
Adv. advance 預付款
ad.val.,A/V ad valorem to (according value)從價
Agt. agent 代理人
Agt. agreement 協議、契約
AJE adjusting journal entries 調整分錄
Amt. amount 金額、總數
Ann. annuity 年金
A/P account paid 已付賬款
A/P account payable 應付帳款
A/P accounting period 會計期間
A/P advise and pay 付款通知
A/R account receivable 應收帳款
A/R at the rate of 以……比例
a/r all risks （保險)全險
Arr. arrivals, arrived 到貨、到船
A/S, a/s after sight 見票即付
A/S，acc/s account sales 承銷帳、承銷清單，售貨清單
ass. assessment 估征、征稅
assimt. assignment 轉讓、讓與
ATC average total cost 平均總成本
ATM at the money 僅付成本錢
ATM Automatic Teller Machine 自動取款機（櫃員機)
ATS automated trade system 自動交易系統
ATS automatic transfer service 自動轉移服務
Attn. attention 注意
Atty. attorney 代理人
auct. auction 拍賣
Aud. auditor 審計員、審計師
Av. average 平均值
a.w. all wool 純羊毛
BA bank acceptance 銀行承兌匯票
bal. balance 余額、差額
banky. bankruptcy 破產、倒閉
Bat battery 電池
b.b. bearer bond 不記名債券
B.B., B/B bill book 出納簿
B/B bill bought 買入票據、買入匯票
b&b bed & breakfast 住宿費和早餐費
b.c. blind 密送的副本
BC buyer credit 買方信貸
B/C bills for collection 托收匯票
B.C. bank clearing 銀行清算
Bd. bond 債券
B/D bills discounted 已貼現票據
B/D bank draft 銀行匯票
b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天
B/E bill of entry 報關單
b.e., B/E bill of exchange 匯票
BEP breakeven point 保本點、盈虧臨界點
b/f brought forward 承前
BF bonded factory 保稅工廠
Bfcy. Beneficiary 受益人
B/G, b/g bonded goods 保稅貨物
BHC Bank Holding Company 銀行控股公司
BIS Bank of International Settlements 國際清算銀行
. A. chartered accountant; chief accountant 特許會計師、主任（主管)會計師
C. A. commercial agent 商業代理、代理商
C. A. consumers' association 消費者協會
C/A capital account 資本帳戶
C/A current account 往來帳
C/A current assets 流動資產
C. A. D cash against documnet 交單付款
can. cancelled 注銷
cap. capital 資本
CAPM capital asset pricing model 固定資產計價模式
C. A. S. cost accounting standards 成本會計標准
c. b., C. B. cash book 現金簿
CBD cash before delivery 先付款後交貨
C. C. cashier's check 銀行本票
C. C contra credit 貸方對銷
c/d carried down 過次頁、結轉下期

⑸ 中英文會計科目對照表,

代碼 名稱 英譯

1 資產 assets

11~ 12 流動資產 current assets

111 現金及約當現金 cash and cash equivalents

1111 庫存現金 [1] cash on hand

1112 零用金/周轉金 petty cash/revolving funds

1113 銀行存款 cash in banks

1116 在途現金 cash in transit

1117 約當現金 cash equivalents

1118 其它現金及約當現金 other cash and cash equivalents

112 短期投資 short-term investment

1121 短期投資-股票 short-term investments-stock

1122 短期投資-短期票券 short-term investments-short-term notes and bills

1123 短期投資-政府債券 short-term investments-government bonds

1124 短期投資-受益憑證 short-term investments-beneficiary certificates

1125 短期投資-公司債 short-term investments-corporate bonds

1128 短期投資-其它 short-term investments-other

1129 備抵短期投資跌價損失 allowance for rection of short-term investment to

market

113 應收票據 notes receivable

1131 應收票據 notes receivable

1132 應收票據貼現 discounted notes receivable

1137 應收票據-關系人 notes receivable-related parties

1138 其它應收票據 other notes receivable

1139 備抵呆帳-應收票據 allowance for uncollec-tible accounts-notes receivable

114 應收帳款 accounts receivable

1141 應收帳款 accounts receivable

1142 應收分期帳款 installment accounts receivable

1147 應收帳款-關系人 accounts receivable-related parties

1149 備抵呆帳-應收帳款 allowance for uncollec-tible accounts-accounts receivable

118 其它應收款 other Receivables

1181 應收出售遠匯款 forward exchange contract receivable

1182 應收遠匯款-外幣 forward exchange contract receivable-foreign currencies

1183 買賣遠匯折價 discount on forward ex-change contract

1184 應收收益 earned revenue receivable

1185 應收退稅款 income tax refund receivable

1187 其它應收款-關系人 other receivables-related parties

1188 其它應收款-其它 other receivables-other

1189 備抵呆帳-其它應收款 allowance for uncollec-tible accounts-other receivables

121~122 存貨 inventories

1211 商品存貨 merchandise inventory

1212 寄銷商品 consigned goods

1213 在途商品 goods in transit

1219 備抵存貨跌價損失 allowance for rection of inventory to market

1221 製成品 finished goods

1222 寄銷製成品 consigned finished goods

1223 副產品 by-procts

1224 在製品 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 備抵存貨跌價損失 allowance for rection of inventory to market

125 預付費用 prepaid expenses

1251 預付薪資 prepaid payroll

1252 預付租金 prepaid rents

1253 預付保險費 prepaid insurance

1254 用品盤存 office supplies

1255 預付所得稅 prepaid income tax

1258 其它預付費用 other prepaid expenses

126 預付款項 prepayments

1261 預付貨款 prepayment for purchases

1268 其它預付款項 other prepayments

128~129 其它流動資產 other current assets

1281 進項稅額 VAT paid ( or input tax)

1282 留抵稅額 excess VAT paid (or overpaid VAT)

1283 暫付款 temporary payments

1284 代付款 payment on behalf of others

1285 員工借支 advances to employees

1286 存出保證金 refundable deposits

1287 受限制存款 certificate of deposit-restricted

1291 遞延所得稅資產 deferred income tax assets

1292 遞延兌換損失 deferred Foreign Exchange losses

1293 業主往來(股東往來) owners'(stockholders') current account

1294 同業往來 current account with others

1298 其它流動資產-其它 other current assets-other

13 基金及長期投資 funds and long-term investments

131 基金 funds

1311 償債基金 redemption fund (or sinking fund)

1312 改良及擴充基金 fund for improvement and expansion

1313 意外損失准備基金 contingency fund

1314 退休基金 pension fund

1318 其它基金 other funds

132 長期投資 long-term investments

1321 長期股權投資 long-term equity investments

1322 長期債券投資 long-term bond investments

1323 長期不動產投資 long-term real estate in-vestments

1324 人壽保險現金解約價值 cash Surrender value of life insurance

1328 其它長期投資 other long-term investments

1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments

14~ 15 固定資產 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 累積折舊-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 累積折舊-房屋及建物 accumulated depreciation-buildings

144~146 機(器)具及設備 machinery and equipment

1441 機(器)具 machinery

1448 機(器)具-重估增值 machinery-revaluation increments

1449 累積折舊-機(器)具 accumulated depreciation-machinery

151 租賃資產 leased assets

1511 租賃資產 leased assets

1519 累積折舊-租賃資產 accumulated depreciation-leased assets

152 租賃權益改良 leasehold improvements

1521 租賃權益改良 leasehold improvements

1529 累積折舊-租賃權益改良 accumulated depreciation-leasehold improvements

156 未完工程及預付購置設備款 construction in progress and prepayments for

equipment

1561 未完工程 construction in progress

1562 預付購置設備款 prepayment for equipment

158 雜項固定資產 miscellaneous property, plant, and equipment

1581 雜項固定資產 miscellaneous property, plant, and equipment

1588 雜項固定資產-重估增值 miscellaneous property, plant, and equipment-

revaluation increments

1589 累積折舊-雜項固定資產 accumulated depreciation-miscellaneous property, plant,

and equipment

16 遞耗資產 depletable assets

161 遞耗資產 depletable assets

1611 天然資源 natural resources

1618 重估增值-天然資源 natural resources-revaluation increments

1619 累積折耗-天然資源 accumulated depletion-natural resources

17 無形資產 intangible assets

171 商標權 trademarks

1711 商標權 trademarks

172 專利權 patents

1721 專利權 patents

173 特許權 franchise

1731 特許權 franchise

174 著作權 right

1741 著作權 right

175 計算機軟體 Computer Software

1751 計算機軟體 computer software cost

176 商譽 goodwill

1761 商譽 goodwill

177 開辦費 organization costs

1771 開辦費 organization costs

178 其它無形資產 other intangibles

1781 遞延退休金成本 deferred pension costs

1782 租賃權益改良 leasehold improvements

1788 其它無形資產-其它 other intangible assets-other

18 其它資產 other assets

181 遞延資產 deferred assets

1811 債券發行成本 deferred bond issuance costs

1812 長期預付租金 long-term prepaid rent

1813 長期預付保險費 long-term prepaid insurance

1814 遞延所得稅資產 deferred income tax assets

1815 預付退休金 prepaid pension cost

1818 其它遞延資產 other deferred assets

182 閑置資產 idle assets

1821 閑置資產 idle assets

184 長期應收票據及款項與催收帳款 long-term notes , accounts and overe

receivables

1841 長期應收票據 long-term notes receivable

1842 長期應收帳款 long-term accounts receivable

1843 催收帳款 overe receivables

1847 長期應收票據及款項與催收帳款-關系人 long-term notes, accounts and overe

receivables-related parties

1848 其它長期應收款項 other long-term receivables

1849 備抵呆帳-長期應收票據及款項與催收帳款 allowance for uncollectible accounts-

long-term notes, accounts and overe receivables

185 出租資產 assets leased to others

1851 出租資產 assets leased to others

1858 出租資產-重估增值 assets leased to others-incremental value from revaluation

1859 累積折舊-出租資產 accumulated depreciation-assets leased to others

186 存出保證金 refundable deposit

1861 存出保證金 refundable deposits

188 雜項資產 miscellaneous assets

(5)會計科目銀行存款英文簡稱擴展閱讀

會計職稱考試

同義詞會計考試一般指會計職稱考試

會計職稱考試的全稱是會計專業技術資格考試，ACCT分類之一。會計職稱考試是由財政部、人事

部共同組織的全國統一考試，共分初級會計、中級會計師和高級會計師職稱三個級別。

考試實行全國統一考試制度，每年考試一次，由全國統一組織、統一大綱、統一試題，統一評分標准。

會計專業初級、中級資格考試合格者，即由各省、自治區、直轄市、新疆生產建設兵團人事（職改）部門頒發人事部統一印製，人事部、財政部印的會計專業技術資格證書。證書全國范圍有效。

⑹ 主要會計科目的英文說法（國際通用）

一、資產類庫存現金（Cash on hand）銀行存款（Cash in bank）其他貨幣資金(Other cash and cash equivalents)存出保證金(Refundable deposits)交易性金融資產(Financial assets at fair value through profit or loss)應收票據(Note receivable)應收賬款(Account receivable )預付賬款(Advanced payment)應收股利(Dividend receivable)應收利息(Interest receivable)其他應收款(Other receivables)壞賬准備(Allowance for bad debts)材料采購(Materials purchase)在途物資(Materials in transit)原材料(Raw materials)材料成本差異(Materials cost variance)庫存商品(Commodity stocks)發出商品(Goods shipped in transit)商品進銷差價(Differences between purchasing and selling price)委託加工物資(Consigned processing material)周轉材料(Circulating materials)存貨跌價准備(Provisions for decline in inventory)長期應收款(Long-term receivables)固定資產(Plant and equipment)累計折舊(Accumulated depreciation)固定資產減值准備(Provisions for impairment of fixed assets)在建工程(Construction in process)工程物資(Construction materials)固定資產清理(Disposal of fixed assets)無形資產(Intangible assets)累計攤銷(Accumulated depletion)無形資產減值准備(Provisions for impairment of intangible assets)商譽(Goodwill)長期待攤費用(Long-term deferred assets)遞延所得稅資產(Deferred income tax assets)待處理財產損溢(Loss or profit from assets wait to deal)二、負債類短期借款（Short loan）交易性金融負債(Financial liabilities at fair value through profit or loss)應付票據(Notes payable)應付賬款((Accounts payable)預收賬款(Amounts collected in advance)應付職工薪酬(Accrued employee compensation)應交稅費(Tax payable)應付利息(Interest payable)應付股利(Dividend payable)其他應付款(Other payables)長期借款(Long-term loan)應付債券(Long-term bonds)長期應付款(Long term payable)未確認融資費用(Unrecognized finance cost )專項應付款(Specific payable)預計負債(Accrued liabilities)遞延所得稅負債(Deferred income tax liabilities)三、所有者權益類實收資本(Paid-in capital)資本公積(Capital reserve)盈餘公積(Surplus reserves)本年利潤(Current year profits)利潤分配(Profit distribution)四、成本類生產成本(Manufacturing cost)製造費用(Manufacturing overhead)勞務成本(Service cost)研發支出(R&D expenditures)工程施工(Engineering construction)五、損益類主營業務收入(Prime operating revenue)其他業務收入(Other operating revenue)公允價值變動損益(Profit or loss on fair value)營業外收入(Unrelated business income)主營業務成本(Cost of goods sold)其他業務成本(Other business expense)營業稅金及附加(Operating tax and associate charge)銷售費用(Marketing expenses)管理費用(Administrative expenses)財務費用(Financial expenses)資產減值損失(Asset impairment loss)營業外支出(Losses)所得稅費用(Income tax expense)以前年度損益調整(Prior-period profit or loss adjustment)

⑺ 會計科目銀行存款的英文

Bank deposit是正確的