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。这种对会计要素的具体内容进行分类核算的项目，称为会计科目。以下是yjbys整理的会计科目中英对照，快来收藏吧。
一、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 investments
短期投资 -股票 short-term investments - stock
短期投资 -短期票券 short-term investments - short-term notes and bills
短期投资 -政府债券 short-term investments - government bonds
短期投资 -受益凭证 short-term investments - beneficiary certificates
短期投资 -公司债 short-term investments - corporate bonds
短期投资 -其它 short-term investments - other
备抵短期投资跌价损失 allowance for reduction of short-term investment to market
应收票据 notes receivable
应收票据 notes receivable
应收票据贴现 discounted notes receivable
应收票据 -关系人 notes receivable - related parties
其它应收票据 other notes receivable
备抵呆帐 -应收票据 allowance for uncollec- tible accounts- notes receivable
应收帐款 accounts receivable
应收帐款 accounts receivable
应收分期帐款 installment accounts receivable
应收帐款 -关系人 accounts receivable - related parties
备抵呆帐 -应收帐款 allowance for uncollec- tible accounts - accounts receivable
其它应收款 other receivables
应收出售远汇款 forward exchange contract receivable
应收远汇款 -外币 forward exchange contract receivable - foreign currencies
买卖远汇折价 discount on forward ex-change contract
应收收益 earned revenue receivable
应收退税款 income tax refund receivable
其它应收款 - 关系人 other receivables - related parties
其它应收款 - 其它 other receivables - other
备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables
~ 存货 inventories
商品存货 merchandise inventory
寄销商品 consigned goods
在途商品 goods in transit
备抵存货跌价损失 allowance for reduction of inventory to market
制成品 finished goods
寄销制成品 consigned finished goods
副产品 by-products
在制品 work in process
委外加工 work in process - outsourced
原料 raw materials
物料 supplies
在途原物料 materials and supplies in transit
备抵存货跌价损失 allowance for reduction of inventory to market
预付费用 prepaid expenses
预付薪资 prepaid payroll
预付租金 prepaid rents
预付保险费 prepaid insurance
用品盘存 office supplies
预付所得税 prepaid income tax
其它预付费用 other prepaid expenses
预付款项 prepayments
预付货款 prepayment for purchases
其它预付款项 other prepayments
~ 其它流动资产 other current assets
进项税额 VAT paid ( or input tax)
留抵税额 excess VAT paid (or overpaid VAT)
暂付款 temporary payments
代付款 payment on behalf of others
员工借支 advances to employees
存出保证金 refundable deposits
受限制存款 certificate of deposit-restricted
递延所得税资产 deferred income tax assets
递延兑换损失 deferred foreign exchange losses
业主(股东)往来 owners^(stockholders^) current account
同业往来 current account with others
其它流动资产-其它 other current assets - other
、 基金及长期投资 funds and long-term investments
基金 funds
偿债基金 redemption fund (or sinking fund)
改良及扩充基金 fund for improvement and expansion
意外损失准备基金 contingency fund
退休基金 pension fund
其它基金 other funds
长期投资 long-term investments
长期股权投资 long-term equity investments
长期债券投资 long-term bond investments
长期不动产投资 long-term real estate in-vestments
人寿保险现金解约价值 cash surrender value of life insurance
其它长期投资 other long-term investments
备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments
、 固定资产 property , plant, and equipment
土地 land
土地 land
土地-重估增值 land - revaluation increments
土地改良物 land improvements
土地改良物 land improvements
土地改良物 -重估增值 land improvements - revaluation increments
累积折旧 -土地改良物 accumulated depreciation - land improvements
房屋及建物 buildings
房屋及建物 buildings
房屋及建物 -重估增值 buildings -revaluation increments
累积折旧 -房屋及建物 accumulated depreciation - buildings
~ 机(器)具及设备 machinery and equipment
机(器)具 machinery
机(器)具 -重估增值 machinery - revaluation increments
累积折旧 -机(器)具 accumulated depreciation - machinery
租赁资产 leased assets
租赁资产 leased assets
累积折旧 -租赁资产 accumulated depreciation - leased assets
租赁权益改良 leasehold improvements
租赁权益改良 leasehold improvements
累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements
学识谷
