所有者權益類(lèi)英語(yǔ)(會(huì )計英語(yǔ)里,owner'sequity所有者權益包括三部分,capital,drawings,)

1.會(huì )計英語(yǔ)里,owner's equity所有者權益包括三部分,capital,drawings,

一般來(lái)說(shuō)個(gè)人獨資企業(yè)（sole proprietorship，對債務(wù)承擔無(wú)限責任）習慣說(shuō)woner's equity（注意：owner是單數）。這種類(lèi)型的企業(yè)會(huì )計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）是所有者權益里邊的一個(gè)減項（類(lèi)似于折舊是固定資產(chǎn)的減項）

Drawing的本意是提取，但是放到這里，含義特指個(gè)人獨資老板從該企業(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(shuō)服力，我認真的在網(wǎng)上尋找依據，結果發(fā)現，中文百度里邊凡是涉及到會(huì )計學(xué)中的Drawing 問(wèn)題的，沒(méi)有一個(gè)回復是正確的。然后我又到Google 英文中去搜索，如下幾個(gè)網(wǎng)址供你參考，希望對你有幫助：（校園網(wǎng)上不了，得通過(guò)寬帶）

mercial agent 商業(yè)代理、代理商 C。 A。

consumers' association 消費者協(xié)會(huì ) C/A capital account 資本帳戶(hù) C/A current account 往來(lái)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(xiāo) cap。

capital 資本 CAPM capital asset pricing model 固定資產(chǎn)計價(jià)模式 C。 A。

S。 cost accounting standards 成本會(huì )計標準 c。

b。, C。

B。 cash book 現金簿 CBD cash before delivery 先付款后交貨 C。

C。 cashier's check 銀行本票 C。

C contra credit 貸方對銷(xiāo) c/d carried down 過(guò)次頁(yè)、結轉下期 。

5.主要會(huì )計科目的英文說(shuō)法（國際通用）

資產(chǎn) assets

流動(dòng)資產(chǎn) current assets

現金及約當現金 cash and cash equivalents

庫存現金 cash on hand

零用金/周轉金 petty cash/revolving funds

銀行存款 cash in banks

在途現金 cash in transit

約當現金 cash equivalents

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

短期投資 short-term investment

會(huì )計科目是對會(huì )計要素對象的具體內容進(jìn)行分類(lèi)核算的類(lèi)目。會(huì )計對象的具體內容各有不同，管理要求也有不同。為了全面、系統、分類(lèi)地核算與監督各項經(jīng)濟業(yè)務(wù)的發(fā)生情況，以及由此而引起的各項資產(chǎn)、負債、所有者權益和各項損益的增減變動(dòng)，就有必要按照各項會(huì )計對象分別設置會(huì )計科目。

為了連續、系統、全面地核算和監督經(jīng)濟活動(dòng)所引起的各項會(huì )計要素的增減變化，就有必要對會(huì )計要素的具體內容按照其不同的特點(diǎn)和經(jīng)濟管理要求進(jìn)行科學(xué)的分類(lèi)，并事先確定分類(lèi)核算的項目名稱(chēng)，規定其核算內容。

6.中英文會(huì )計科目對照表,

新會(huì )計準則中英文會(huì )計科目對照表 中英文會(huì )計科目對照表如下：會(huì )計科目中英對照表會(huì )計科目accountingsubject 順序號serialnumber 編號codenumber 會(huì )計科目名稱(chēng)accountingsubject 會(huì )計科目適用范圍 一、資產(chǎn)類(lèi)11001 庫存現金cashonhand21002銀行存款bankdeposit51015其他貨幣資金交易性金融資產(chǎn)應收票據notesreceivable121122應收賬款預付賬款accountprepaid141131應收股利應收利息其他應收款accountsreceivable-others221241壞賬準備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)準備待攤費用持有至到期投資持有至到期投資減值準備可供出售金融資產(chǎn)長(cháng)期股權投資long-長(cháng)期股權投資減值準備long-投資性房地產(chǎn)長(cháng)期應收款long-未實(shí)現融資收益固定資產(chǎn)permanentassets551602累計折舊固定資產(chǎn)減值準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(zhuān)用未擔保余值租賃專(zhuān)用生產(chǎn)性生物資產(chǎn)農業(yè)專(zhuān)用生產(chǎn)性生物資產(chǎn)累計折舊農業(yè)專(zhuān)用公益性生物資產(chǎn)農業(yè)專(zhuān)用non-油氣資產(chǎn)石油天然氣開(kāi)采專(zhuān)用累計折耗石油天然氣開(kāi)采專(zhuān)用無(wú)形資產(chǎn)累計攤銷(xiāo)無(wú)形資產(chǎn)減值準備商譽(yù)長(cháng)期待攤費用long-遞延所得稅資產(chǎn)待處理財產(chǎn)損溢 二、負債類(lèi)debtgroup742001短期借款short-termloan812101交易性金融負債應付票據notespayable842202應付賬款accountpayable852205預收賬款應付職工薪酬應交稅費taxpayable882231應付股利dividendpayable892232應付利息interestpayable902241其他應付款預提費用預計負債遞延收益deferredincome1002601長(cháng)期借款長(cháng)期債券long-termbond1062801長(cháng)期應付款long-未確認融資費用專(zhuān)項應付款遞延所得稅負債 三、共同類(lèi)1123101衍生工具derivativetool1133201套期工具arbitragetool1143202被套期項目arbitrageproject 四、所有者權益類(lèi)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(lèi)1225001生產(chǎn)成本productioncost1235101制造費用勞務(wù)成本servicecost1255301研發(fā)支出工程施工建造承包商專(zhuān)用工程結算建造承包商專(zhuān)用機械作業(yè)建造承包商專(zhuān)用 六、損益類(lèi)1296001主營(yíng)業(yè)務(wù)收入利息收入金融共用其他業(yè)務(wù)收入匯兌損益金融專(zhuān)用公允價(jià)值變動(dòng)損益投資收益營(yíng)業(yè)外收入主營(yíng)業(yè)務(wù)成本其他業(yè)。

7.07新會(huì )計準則會(huì )計科目名稱(chēng)英文版

1 資產(chǎn) assets 11~ 12 流動(dòng)資產(chǎn) current assets 111 現金及約當現金 cash and cash equivalents 1111 庫存現金 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(jià)損失 allowance for reduction 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(guān)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(guān)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(mǎi)賣(mài)遠匯折價(jià) 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(guān)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(xiāo)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(xiāo)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(pán)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(dòng)資產(chǎn) other current assets 1281 進(jìn)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(chǎn) deferred income tax assets 1292 遞延兌換損失 deferred foreign exchange losses 1293 業(yè)主（股東）往來(lái) owners'(stockholders') current account 1294 同業(yè)往來(lái) current account with others 1298 其它流動(dòng)資產(chǎn)-其它 other current assets - other 13 基金及長(cháng)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 意外損失準備基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 長(cháng)期投資 long-term investments 1321 長(cháng)期股權投資 long-term equity investments 1322 長(cháng)期債券投資 long-term bond investments 1323 長(cháng)期不動(dòng)產(chǎn)投資 long-term real estate in-vestments 1324 人壽保險現金解約價(jià)值 cash surrender value of life insurance 1328 其它長(cháng)期投資 other long-term investments 1329 備抵長(cháng)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 )計科目名稱(chēng)的英文翻譯嗎

1.資產(chǎn)類(lèi)科目ASSETS 現金：Cash and cash equivalents 銀行存款：Bank deposit 應收賬款：Account receivable 應收票據：Notes receivable 應收股利：Dividend receivable 應收利息：Interestreceivable 其他應收款：Other receivables 原材料：Raw materials 在途物資：Materials in transport 庫存商品：inventory 存貨跌價(jià)準備：provision forthe declinein value ofinventories 壞賬準備：Bad debt provision 待攤費用：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(cháng)期股權投資：Long-term equity investment 固定資產(chǎn)：Fixed assets 累計折舊：Accumulated depreciation 在建工程：Construction-in-process 固定資產(chǎn)減值準備：provision for the decline in value of fixed assets 無(wú)形資產(chǎn)：Intangible assets 累計攤銷(xiāo)：Accumulated amortization 商譽(yù)：Goodwill 遞延所得稅資產(chǎn)：deferred tax assets (DTA ) 2.負債類(lèi)Liability 短期借款：Short-term loans/ borrowing 長(cháng)期借款：Long-term loans/ borrowing 預收賬款：advance from customers/ Deposit received 應付票據：Notes payable 應付賬款：Account payable 應付工資薪酬：wages payable 應付股利：Dividends payable 應付利息：Interest payable 應交稅費：Tax payable 其他應付款：Other payables 遞延所得稅負債：Deferred tax liabilities 3.所有者權益類(lèi) OWNERS' EQUITY 實(shí)收資本：Paid-in capital (paid-up) 資本公積：Capital reserves 盈余公積：Surplus reserves 未確認投資損失：Unrealized investment losses 未分配利潤：Retained earnings after appropriation 4.成本類(lèi)科目Cost 生產(chǎn)成本：Manufacturing Cost 制造費用：Manufacturing overhead 勞務(wù)成本：labor costs 研發(fā)支出：R & D expenditure 5.損益類(lèi)Profit and loss 主營(yíng)業(yè)務(wù)收入：Main operating revenue 其他業(yè)務(wù)收入：Other operating revenue 營(yíng)業(yè)外收入：Non-operating income 投資收益：Investment income 產(chǎn)品銷(xiāo)售收入：sales revenue 主營(yíng)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(yíng)業(yè)外支出：Non-operating expense 銷(xiāo)售費用：Selling expense 管理費用：General and administration expense (G&A expense) 財務(wù)費用：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 )計科目英文縮寫(xiě)

一、企業(yè)財務(wù)會(huì )計報表封面 FINANCIAL REPORT COVER 報表所屬期間之期末時(shí)間點(diǎn) Period Ended 所屬月份 Reporting Period 報出日期 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 一年內到期委托貸款 Entrusted loan receivable due within one year 減：一年內到期委托貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year 減：短期投資跌價(jià)準備 Less: Impairment for current investment 短期投資凈額 Net bal of current investment 應收票據 Notes receivable 應收股利 Dividend receivable 應收利息 Interest receivable 應收賬款 Account receivable 減：應收賬款壞賬準備 Less: Bad debt provision for Account receivable 應收賬款凈額 Net bal of Account receivable 其他應收款 Other receivable 減：其他應收款壞賬準備 Less: Bad debt provision for Other receivable 其他應收款凈額 Net bal of Other receivable 預付賬款 Prepayment 應收補貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價(jià)準備 Less: Provision for Inventory 存貨凈額 Net bal of Inventory 已完工尚未結算款 Amount due from customer for contract work 待攤費用 Deferred Expense 一年內到期的長(cháng)期債權投資 Long-term debt investment due within one year 一年內到期的應收融資租賃款 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 Total current assets 長(cháng)期投資 Long-term investment 長(cháng)期股權投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長(cháng)期債權投資 Long-term debt investment 長(cháng)期投資合計 Total for long-term investment 減：長(cháng)期股權投資減值準備 Less: Impairment for long-term equity investment 減：長(cháng)期債權投資減值準備 Less: Impairment for long-term debt investment 減：委托貸款減值準備 Less: Provision for entrusted loan receivable 長(cháng)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：累計折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減：固定資產(chǎn)減值準備 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 Total fixed assets 無(wú)形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無(wú)形資產(chǎn) Intangible assets 減：無(wú)形資產(chǎn)減值準備 Less: Impairment for intangible assets 無(wú)形資產(chǎn)凈額 Net bal of intangible assets 長(cháng)期待攤費用 Long-term deferred expense 融資租賃——未擔保余值 Finance lease – Unguaranteed residual values 融資租賃——應收融資租賃款 Finance lease – Receivables 其他長(cháng)期資產(chǎn) Other non-current assets 無(wú)形及其他長(cháng)期資產(chǎn)合計 Total other assets & intangible assets 遞延稅項 Deferred Tax 遞延稅款借項 Deferred Tax assets 資產(chǎn)總計 Total assets 負債及所有者（或股東）權益 Liability & Equity 流動(dòng)負債 Current liability 短期借款 Short-term loans 應付票據 Notes payable 應付賬款 Accounts payable 已結算尚未完工款 預收賬款 Advance from customers 應付工資 Payroll payable 應付福利費 Welfare payable 應付股利 Dividend payable 應交稅金 Taxes payable 其他應交款 Other fees payable 其他應付款 Other payable 預提費用 Accrued Expense 預計負債 Provision 遞延收益 Deferred Revenue 一年內到期的長(cháng)期負債 Long-term liability due within one year 其他流動(dòng)負債 Other current liability 流動(dòng)負債合計 Total current liability 長(cháng)期負債 Long-term liability 長(cháng)期借款 Long-term loans 應付債券 Bonds payable 長(cháng)期應付款 Long-term payable 專(zhuān)項應付款 Grants & Subsidies received 其他長(cháng)期負債 Other long-term liability 長(cháng)期負債合計 Total long-term liability 遞延稅項 Deferred Tax 遞延稅款貸項 Deferred Tax liabilities 負債合計 Total liability 少數股東權益 Minority interests 所有者權益（或股東權益） 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 外幣報表折算差額 Translation reserve 所有者（或股東）權益合計 Total Equity 負債及所有者（或股東）權益合計 Total Liability & Equity 三、利潤及利潤分配表 Income statement and profit appropriation 一、主營(yíng)業(yè)務(wù)收入 Revenue 減。