所有者权益类英语(会计英语里,owner'sequity所有者权益包括三部分,capital,drawings,)

1.会计英语里,owner's equity所有者权益包括三部分,capital,drawings,

一般来说个人独资企业（sole proprietorship，对债务承担无限责任）习惯说woner's equity（注意：owner是单数）。这种类型的企业会计要素包括如下这几个：

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

Credit side :Owner's Equity ,Income ,Liabilities

因此，Drawing（或者Drawings）是所有者权益里边的一个减项（类似于折旧是固定资产的减项）

Drawing的本意是提取，但是放到这里，含义特指个人独资老板从该企业取走的一切资产，例如工资（左边资产减少现金，右边从Drawing 里边减少，并不影响利润表），这一点和咱们中国差异太大了。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.

为了让我的解释更有说服力，我认真的在网上寻找依据，结果发现，中文百度里边凡是涉及到会计学中的Drawing 问题的，没有一个回复是正确的。然后我又到Google 英文中去搜索，如下几个网址供你参考，希望对你有帮助：（校园网上不了，得通过宽带）

mercial agent 商业代理、代理商 C。 A。

consumers' association 消费者协会 C/A capital account 资本帐户 C/A current account 往来帐 C/A current assets 流动资产 C。 A。

D cash against documnet 交单付款 can。 cancelled 注销 cap。

capital 资本 CAPM capital asset pricing model 固定资产计价模式 C。 A。

S。 cost accounting standards 成本会计标准 c。

b。, C。

B。 cash book 现金簿 CBD cash before delivery 先付款后交货 C。

C。 cashier's check 银行本票 C。

C contra credit 贷方对销 c/d carried down 过次页、结转下期 。

5.主要会计科目的英文说法（国际通用）

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。

6.中英文会计科目对照表,

新会计准则中英文会计科目对照表 中英文会计科目对照表如下：会计科目中英对照表会计科目accountingsubject 顺序号serialnumber 编号codenumber 会计科目名称accountingsubject 会计科目适用范围 一、资产类11001 库存现金cashonhand21002银行存款bankdeposit51015其他货币资金交易性金融资产应收票据notesreceivable121122应收账款预付账款accountprepaid141131应收股利应收利息其他应收款accountsreceivable-others221241坏账准备haddebtsreserve281401材料采购在途物资原材料rawmaterials321406库存商品commoditystocks331407发出商品goodsintransit361412包装物及低值易耗品存货跌价准备待摊费用持有至到期投资持有至到期投资减值准备可供出售金融资产长期股权投资long-长期股权投资减值准备long-投资性房地产长期应收款long-未实现融资收益固定资产permanentassets551602累计折旧固定资产减值准备在建工程工程物资固定资产清理融资租赁资产租赁专用未担保余值租赁专用生产性生物资产农业专用生产性生物资产累计折旧农业专用公益性生物资产农业专用non-油气资产石油天然气开采专用累计折耗石油天然气开采专用无形资产累计摊销无形资产减值准备商誉长期待摊费用long-递延所得税资产待处理财产损溢 二、负债类debtgroup742001短期借款short-termloan812101交易性金融负债应付票据notespayable842202应付账款accountpayable852205预收账款应付职工薪酬应交税费taxpayable882231应付股利dividendpayable892232应付利息interestpayable902241其他应付款预提费用预计负债递延收益deferredincome1002601长期借款长期债券long-termbond1062801长期应付款long-未确认融资费用专项应付款递延所得税负债 三、共同类1123101衍生工具derivativetool1133201套期工具arbitragetool1143202被套期项目arbitrageproject 四、所有者权益类1154001实收资本paid-upcapital1164002资本公积盈余公积earnedsurplus1194103本年利润利润分配库存股treasurystock 五、成本类1225001生产成本productioncost1235101制造费用劳务成本servicecost1255301研发支出工程施工建造承包商专用工程结算建造承包商专用机械作业建造承包商专用 六、损益类1296001主营业务收入利息收入金融共用其他业务收入汇兑损益金融专用公允价值变动损益投资收益营业外收入主营业务成本其他业。

7.07新会计准则会计科目名称英文版

1 资产 assets 11~ 12 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 -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（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 。

8.有人有会计科目名称的英文翻译吗

1.资产类科目ASSETS 现金：Cash and cash equivalents 银行存款：Bank deposit 应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收利息：Interestreceivable 其他应收款：Other receivables 原材料：Raw materials 在途物资：Materials in transport 库存商品：inventory 存货跌价准备：provision forthe declinein value ofinventories 坏账准备：Bad debt provision 待摊费用：Prepaid expense 交易性金融资产：Trading financial assets 持有至到期投资：held-to-maturity investment 可供出售金融资产：Available-for-sale financial assets 短期投资：Short-term investment 长期股权投资：Long-term equity investment 固定资产：Fixed assets 累计折旧：Accumulated depreciation 在建工程：Construction-in-process 固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets 累计摊销：Accumulated amortization 商誉：Goodwill 递延所得税资产：deferred tax assets (DTA ) 2.负债类Liability 短期借款：Short-term loans/ borrowing 长期借款：Long-term loans/ borrowing 预收账款：advance from customers/ Deposit received 应付票据：Notes payable 应付账款：Account payable 应付工资薪酬：wages payable 应付股利：Dividends payable 应付利息：Interest payable 应交税费：Tax payable 其他应付款：Other payables 递延所得税负债：Deferred tax liabilities 3.所有者权益类 OWNERS' EQUITY 实收资本：Paid-in capital (paid-up) 资本公积：Capital reserves 盈余公积：Surplus reserves 未确认投资损失：Unrealized investment losses 未分配利润：Retained earnings after appropriation 4.成本类科目Cost 生产成本：Manufacturing Cost 制造费用：Manufacturing overhead 劳务成本：labor costs 研发支出：R & D expenditure 5.损益类Profit and loss 主营业务收入：Main operating revenue 其他业务收入：Other operating revenue 营业外收入：Non-operating income 投资收益：Investment income 产品销售收入：sales revenue 主营业务成本：Main operating costs / cost of goods sold / cost of sales 其他业务支出：Other operating costs 营业外支出：Non-operating expense 销售费用：Selling expense 管理费用：General and administration expense (G&A expense) 财务费用：Finance expense 公允价值变动损益：Gain/loss of the change of fair value 所得税：Income tax。

9.会计科目英文缩写

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。