所有者權(quán)益類英語(會(huì)計(jì)英語里,owner'sequity所有者權(quán)益包括三部分,capital,drawings,)

1.會(huì)計(jì)英語里,owner's equity所有者權(quán)益包括三部分,capital,drawings,

一般來說個(gè)人獨(dú)資企業(yè)（sole proprietorship，對(duì)債務(wù)承擔(dān)無限責(zé)任）習(xí)慣說woner's equity（注意：owner是單數(shù)）。這種類型的企業(yè)會(huì)計(jì)要素包括如下這幾個(gè)：

Debit side :Expenses ,Assets ,Drawing (of Equity) ,

Credit side :Owner's Equity ,Income ,Liabilities

因此，Drawing（或者Drawings）是所有者權(quán)益里邊的一個(gè)減項(xiàng)（類似于折舊是固定資產(chǎn)的減項(xiàng)）

Drawing的本意是提取，但是放到這里，含義特指?jìng)€(gè)人獨(dú)資老板從該企業(yè)取走的一切資產(chǎn)，例如工資（左邊資產(chǎn)減少現(xiàn)金，右邊從Drawing 里邊減少，并不影響利潤表），這一點(diǎn)和咱們中國差異太大了。例如，Even when a business has a single owner we make a distinction between the owner's assets and the assets of the business. For example if the owner gives a van to the business this will count as capital introduced, if the owner takes a salary this will be accounted for as drawings.

為了讓我的解釋更有說服力，我認(rèn)真的在網(wǎng)上尋找依據(jù)，結(jié)果發(fā)現(xiàn)，中文百度里邊凡是涉及到會(huì)計(jì)學(xué)中的Drawing 問題的，沒有一個(gè)回復(fù)是正確的。然后我又到Google 英文中去搜索，如下幾個(gè)網(wǎng)址供你參考，希望對(duì)你有幫助：（校園網(wǎng)上不了，得通過寬帶）

mercial agent 商業(yè)代理、代理商 C。 A。

consumers' association 消費(fèi)者協(xié)會(huì) C/A capital account 資本帳戶 C/A current account 往來帳 C/A current assets 流動(dòng)資產(chǎn) 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(chǎn)計(jì)價(jià)模式 C。 A。

S。 cost accounting standards 成本會(huì)計(jì)標(biāo)準(zhǔn) c。

b。, C。

B。 cash book 現(xiàn)金簿 CBD cash before delivery 先付款后交貨 C。

C。 cashier's check 銀行本票 C。

C contra credit 貸方對(duì)銷 c/d carried down 過次頁、結(jié)轉(zhuǎn)下期 。

5.主要會(huì)計(jì)科目的英文說法（國際通用）

資產(chǎn) assets

流動(dòng)資產(chǎn) current assets

現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents

庫存現(xiàn)金 cash on hand

零用金/周轉(zhuǎn)金 petty cash/revolving funds

銀行存款 cash in banks

在途現(xiàn)金 cash in transit

約當(dāng)現(xiàn)金 cash equivalents

其它現(xiàn)金及約當(dāng)現(xiàn)金 other cash and cash equivalents

短期投資 short-term investment

會(huì)計(jì)科目是對(duì)會(huì)計(jì)要素對(duì)象的具體內(nèi)容進(jìn)行分類核算的類目。會(huì)計(jì)對(duì)象的具體內(nèi)容各有不同，管理要求也有不同。為了全面、系統(tǒng)、分類地核算與監(jiān)督各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)的發(fā)生情況，以及由此而引起的各項(xiàng)資產(chǎn)、負(fù)債、所有者權(quán)益和各項(xiàng)損益的增減變動(dòng)，就有必要按照各項(xiàng)會(huì)計(jì)對(duì)象分別設(shè)置會(huì)計(jì)科目。

為了連續(xù)、系統(tǒng)、全面地核算和監(jiān)督經(jīng)濟(jì)活動(dòng)所引起的各項(xiàng)會(huì)計(jì)要素的增減變化，就有必要對(duì)會(huì)計(jì)要素的具體內(nèi)容按照其不同的特點(diǎn)和經(jīng)濟(jì)管理要求進(jìn)行科學(xué)的分類，并事先確定分類核算的項(xiàng)目名稱，規(guī)定其核算內(nèi)容。

6.中英文會(huì)計(jì)科目對(duì)照表,

新會(huì)計(jì)準(zhǔn)則中英文會(huì)計(jì)科目對(duì)照表 中英文會(huì)計(jì)科目對(duì)照表如下：會(huì)計(jì)科目中英對(duì)照表會(huì)計(jì)科目accountingsubject 順序號(hào)serialnumber 編號(hào)codenumber 會(huì)計(jì)科目名稱accountingsubject 會(huì)計(jì)科目適用范圍 一、資產(chǎn)類11001 庫存現(xiàn)金cashonhand21002銀行存款bankdeposit51015其他貨幣資金交易性金融資產(chǎn)應(yīng)收票據(jù)notesreceivable121122應(yīng)收賬款預(yù)付賬款accountprepaid141131應(yīng)收股利應(yīng)收利息其他應(yīng)收款accountsreceivable-others221241壞賬準(zhǔn)備haddebtsreserve281401材料采購在途物資原材料rawmaterials321406庫存商品commoditystocks331407發(fā)出商品goodsintransit361412包裝物及低值易耗品存貨跌價(jià)準(zhǔn)備待攤費(fèi)用持有至到期投資持有至到期投資減值準(zhǔn)備可供出售金融資產(chǎn)長期股權(quán)投資long-長期股權(quán)投資減值準(zhǔn)備long-投資性房地產(chǎn)長期應(yīng)收款long-未實(shí)現(xiàn)融資收益固定資產(chǎn)permanentassets551602累計(jì)折舊固定資產(chǎn)減值準(zhǔn)備在建工程工程物資固定資產(chǎn)清理融資租賃資產(chǎn)租賃專用未擔(dān)保余值租賃專用生產(chǎn)性生物資產(chǎn)農(nóng)業(yè)專用生產(chǎn)性生物資產(chǎn)累計(jì)折舊農(nóng)業(yè)專用公益性生物資產(chǎn)農(nóng)業(yè)專用non-油氣資產(chǎn)石油天然氣開采專用累計(jì)折耗石油天然氣開采專用無形資產(chǎn)累計(jì)攤銷無形資產(chǎn)減值準(zhǔn)備商譽(yù)長期待攤費(fèi)用long-遞延所得稅資產(chǎn)待處理財(cái)產(chǎn)損溢 二、負(fù)債類debtgroup742001短期借款short-termloan812101交易性金融負(fù)債應(yīng)付票據(jù)notespayable842202應(yīng)付賬款accountpayable852205預(yù)收賬款應(yīng)付職工薪酬應(yīng)交稅費(fèi)taxpayable882231應(yīng)付股利dividendpayable892232應(yīng)付利息interestpayable902241其他應(yīng)付款預(yù)提費(fèi)用預(yù)計(jì)負(fù)債遞延收益deferredincome1002601長期借款長期債券long-termbond1062801長期應(yīng)付款long-未確認(rèn)融資費(fèi)用專項(xiàng)應(yīng)付款遞延所得稅負(fù)債 三、共同類1123101衍生工具derivativetool1133201套期工具arbitragetool1143202被套期項(xiàng)目arbitrageproject 四、所有者權(quán)益類1154001實(shí)收資本paid-upcapital1164002資本公積盈余公積earnedsurplus1194103本年利潤利潤分配庫存股treasurystock 五、成本類1225001生產(chǎn)成本productioncost1235101制造費(fèi)用勞務(wù)成本servicecost1255301研發(fā)支出工程施工建造承包商專用工程結(jié)算建造承包商專用機(jī)械作業(yè)建造承包商專用 六、損益類1296001主營業(yè)務(wù)收入利息收入金融共用其他業(yè)務(wù)收入?yún)R兌損益金融專用公允價(jià)值變動(dòng)損益投資收益營業(yè)外收入主營業(yè)務(wù)成本其他業(yè)。

7.07新會(huì)計(jì)準(zhǔn)則會(huì)計(jì)科目名稱英文版

1 資產(chǎn) assets 11~ 12 流動(dòng)資產(chǎn) current assets 111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents 1111 庫存現(xiàn)金 cash on hand 1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds 1113 銀行存款 cash in banks 1116 在途現(xiàn)金 cash in transit 1117 約當(dāng)現(xiàn)金 cash equivalents 1118 其它現(xiàn)金及 約當(dāng)現(xiàn)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(jià)損失 allowance for reduction of short-term investment to market 113 應(yīng)收票據(jù) notes receivable 1131 應(yīng)收票據(jù) notes receivable 1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable 1137 應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties 1138 其它應(yīng)收票據(jù) other notes receivable 1139 備抵呆帳 -應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable 114 應(yīng)收帳款 accounts receivable 1141 應(yīng)收帳款 accounts receivable 1142 應(yīng)收分期帳款 installment accounts receivable 1147 應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties 1149 備抵呆帳 -應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable 118 其它應(yīng)收款 other receivables 1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable 1182 應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies 1183 買賣遠(yuǎn)匯折價(jià) discount on forward ex-change contract 1184 應(yīng)收收益 earned revenue receivable 1185 應(yīng)收退稅款 income tax refund receivable 1187 其它應(yīng)收款 - 關(guān)系人 other receivables - related parties 1188 其它應(yīng)收款 - 其它 other receivables - other 1189 備抵呆帳 - 其它應(yīng)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(jià)損失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄銷制成品 consigned finished goods 1223 副產(chǎn)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 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market 125 預(yù)付費(fèi)用 prepaid expenses 1251 預(yù)付薪資 prepaid payroll 1252 預(yù)付租金 prepaid rents 1253 預(yù)付保險(xiǎn)費(fèi) prepaid insurance 1254 用品盤存 office supplies 1255 預(yù)付所得稅 prepaid income tax 1258 其它預(yù)付費(fèi)用 other prepaid expenses 126 預(yù)付款項(xiàng) prepayments 1261 預(yù)付貨款 prepayment for purchases 1268 其它預(yù)付款項(xiàng) other prepayments 128~129 其它流動(dòng)資產(chǎn) other current assets 1281 進(jìn)項(xiàng)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(chǎn) deferred income tax assets 1292 遞延兌換損失 deferred foreign exchange losses 1293 業(yè)主（股東）往來 owners'(stockholders') current account 1294 同業(yè)往來 current account with others 1298 其它流動(dòng)資產(chǎn)-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(kuò)充基金 fund for improvement and expansion 1313 意外損失準(zhǔn)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(quán)投資 long-term equity investments 1322 長期債券投資 long-term bond investments 1323 長期不動(dòng)產(chǎn)投資 long-term real estate in-vestments 1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)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(jià)損失 allowance for excess of cost over market value of long-term investments 14~ 15 固定資產(chǎn) 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 。

8.有人有會(huì)計(jì)科目名稱的英文翻譯嗎

1.資產(chǎn)類科目ASSETS 現(xiàn)金：Cash and cash equivalents 銀行存款：Bank deposit 應(yīng)收賬款：Account receivable 應(yīng)收票據(jù)：Notes receivable 應(yīng)收股利：Dividend receivable 應(yīng)收利息：Interestreceivable 其他應(yīng)收款：Other receivables 原材料：Raw materials 在途物資：Materials in transport 庫存商品：inventory 存貨跌價(jià)準(zhǔn)備：provision forthe declinein value ofinventories 壞賬準(zhǔn)備：Bad debt provision 待攤費(fèi)用：Prepaid expense 交易性金融資產(chǎn)：Trading financial assets 持有至到期投資：held-to-maturity investment 可供出售金融資產(chǎn)：Available-for-sale financial assets 短期投資：Short-term investment 長期股權(quán)投資：Long-term equity investment 固定資產(chǎn)：Fixed assets 累計(jì)折舊：Accumulated depreciation 在建工程：Construction-in-process 固定資產(chǎn)減值準(zhǔn)備：provision for the decline in value of fixed assets 無形資產(chǎn)：Intangible assets 累計(jì)攤銷：Accumulated amortization 商譽(yù)：Goodwill 遞延所得稅資產(chǎn)：deferred tax assets (DTA ) 2.負(fù)債類Liability 短期借款：Short-term loans/ borrowing 長期借款：Long-term loans/ borrowing 預(yù)收賬款：advance from customers/ Deposit received 應(yīng)付票據(jù)：Notes payable 應(yīng)付賬款：Account payable 應(yīng)付工資薪酬：wages payable 應(yīng)付股利：Dividends payable 應(yīng)付利息：Interest payable 應(yīng)交稅費(fèi)：Tax payable 其他應(yīng)付款：Other payables 遞延所得稅負(fù)債：Deferred tax liabilities 3.所有者權(quán)益類 OWNERS' EQUITY 實(shí)收資本：Paid-in capital (paid-up) 資本公積：Capital reserves 盈余公積：Surplus reserves 未確認(rèn)投資損失：Unrealized investment losses 未分配利潤：Retained earnings after appropriation 4.成本類科目Cost 生產(chǎn)成本：Manufacturing Cost 制造費(fèi)用：Manufacturing overhead 勞務(wù)成本：labor costs 研發(fā)支出：R & D expenditure 5.損益類Profit and loss 主營業(yè)務(wù)收入：Main operating revenue 其他業(yè)務(wù)收入：Other operating revenue 營業(yè)外收入：Non-operating income 投資收益：Investment income 產(chǎn)品銷售收入：sales revenue 主營業(yè)務(wù)成本：Main operating costs / cost of goods sold / cost of sales 其他業(yè)務(wù)支出：Other operating costs 營業(yè)外支出：Non-operating expense 銷售費(fèi)用：Selling expense 管理費(fèi)用：General and administration expense (G&A expense) 財(cái)務(wù)費(fèi)用：Finance expense 公允價(jià)值變動(dòng)損益：Gain/loss of the change of fair value 所得稅：Income tax。

9.會(huì)計(jì)科目英文縮寫

一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面 FINANCIAL REPORT COVER 報(bào)表所屬期間之期末時(shí)間點(diǎn) Period Ended 所屬月份 Reporting Period 報(bào)出日期 Submit Date 記賬本位幣幣種 Local Reporting Currency 審核人 Verifier 填表人 Preparer 二、資產(chǎn)負(fù)債表 Balance Sheet 資產(chǎn) Assets 流動(dòng)資產(chǎn) Current Assets 貨幣資金 Bank and Cash 短期投資 Current Investment 一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year 減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year 減：短期投資跌價(jià)準(zhǔn)備 Less: Impairment for current investment 短期投資凈額 Net bal of current investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 減：應(yīng)收賬款壞賬準(zhǔn)備 Less: Bad debt provision for Account receivable 應(yīng)收賬款凈額 Net bal of Account receivable 其他應(yīng)收款 Other receivable 減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable 其他應(yīng)收款凈額 Net bal of Other receivable 預(yù)付賬款 Prepayment 應(yīng)收補(bǔ)貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價(jià)準(zhǔn)備 Less: Provision for Inventory 存貨凈額 Net bal of Inventory 已完工尚未結(jié)算款 Amount due from customer for contract work 待攤費(fèi)用 Deferred Expense 一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year 一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year 其他流動(dòng)資產(chǎn) Other current assets 流動(dòng)資產(chǎn)合計(jì) Total current assets 長期投資 Long-term investment 長期股權(quán)投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長期債權(quán)投資 Long-term debt investment 長期投資合計(jì) Total for long-term investment 減：長期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment 減：長期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment 減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable 長期投資凈額 Net bal of long-term investment 其中：合并價(jià)差 Include: Goodwill (Negative goodwill) 固定資產(chǎn) Fixed assets 固定資產(chǎn)原值 Cost 減：累計(jì)折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減：固定資產(chǎn)減值準(zhǔn)備 Less: Impairment for fixed assets 固定資產(chǎn)凈額 NBV of fixed assets 工程物資 Material holds for construction of fixed assets 在建工程 Construction in progress 減：在建工程減值準(zhǔn)備 Less: Impairment for construction in progress 在建工程凈額 Net bal of construction in progress 固定資產(chǎn)清理 Fixed assets to be disposed of 固定資產(chǎn)合計(jì) Total fixed assets 無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無形資產(chǎn) Intangible assets 減：無形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets 無形資產(chǎn)凈額 Net bal of intangible assets 長期待攤費(fèi)用 Long-term deferred expense 融資租賃——未擔(dān)保余值 Finance lease – Unguaranteed residual values 融資租賃——應(yīng)收融資租賃款 Finance lease – Receivables 其他長期資產(chǎn) Other non-current assets 無形及其他長期資產(chǎn)合計(jì) Total other assets & intangible assets 遞延稅項(xiàng) Deferred Tax 遞延稅款借項(xiàng) Deferred Tax assets 資產(chǎn)總計(jì) Total assets 負(fù)債及所有者（或股東）權(quán)益 Liability & Equity 流動(dòng)負(fù)債 Current liability 短期借款 Short-term loans 應(yīng)付票據(jù) Notes payable 應(yīng)付賬款 Accounts payable 已結(jié)算尚未完工款 預(yù)收賬款 Advance from customers 應(yīng)付工資 Payroll payable 應(yīng)付福利費(fèi) Welfare payable 應(yīng)付股利 Dividend payable 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other fees payable 其他應(yīng)付款 Other payable 預(yù)提費(fèi)用 Accrued Expense 預(yù)計(jì)負(fù)債 Provision 遞延收益 Deferred Revenue 一年內(nèi)到期的長期負(fù)債 Long-term liability due within one year 其他流動(dòng)負(fù)債 Other current liability 流動(dòng)負(fù)債合計(jì) Total current liability 長期負(fù)債 Long-term liability 長期借款 Long-term loans 應(yīng)付債券 Bonds payable 長期應(yīng)付款 Long-term payable 專項(xiàng)應(yīng)付款 Grants & Subsidies received 其他長期負(fù)債 Other long-term liability 長期負(fù)債合計(jì) Total long-term liability 遞延稅項(xiàng) Deferred Tax 遞延稅款貸項(xiàng) Deferred Tax liabilities 負(fù)債合計(jì) Total liability 少數(shù)股東權(quán)益 Minority interests 所有者權(quán)益（或股東權(quán)益） Owners' Equity 實(shí)收資本（或股本） Paid in capital 減；已歸還投資 Less: Capital redemption 實(shí)收資本（或股本）凈額 Net bal of Paid in capital 資本公積 Capital Reserves 盈余公積 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未確認(rèn)投資損失 Unrealised investment losses 未分配利潤 Retained profits after appropriation 其中：本年利潤 Include: Profits for the year 外幣報(bào)表折算差額 Translation reserve 所有者（或股東）權(quán)益合計(jì) Total Equity 負(fù)債及所有者（或股東）權(quán)益合計(jì) Total Liability & Equity 三、利潤及利潤分配表 Income statement and profit appropriation 一、主營業(yè)務(wù)收入 Revenue 減。