会计用语 中英日对照

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1、记账、簿记Bookkeeping簿記会计accounting会計、経理借方Debit借り方贷方credit貸し方交易transaction取引会计科目Accountheadings勘定科目日记账分录Journalentry仕訳日记账Journal仕訳帳转记Post,transfer転記总清账;总分类账;普通分类账;总账Generalledger総勘定元帳现金帐簿cashbook現金出納帳决算closing決算结账分录Closingentry決算仕訳结账后试算表After/post-closingtrialbal

2、ance繰越試算表日记账调整分录Adjustingjournalentry修正仕訳Continentalformofclosingtheledger大陸式決算法Englishformofclosingtheledger英美式结算法营业收益Operatingincome営業収益营业外收益/非营业收益Non-operatingincome営業外収益营业外费用/非营业费用Non-operatingexpenses営業外費用营业外损益Non-operatingprofitandloss営業外損益经常利益Ordinary

3、profit経常利益税前净收入Netincomebeforetax税金等調整前純利益Extraordinaryprofit(loss)特別利益（損失）借贷对照表Balancesheet貸し借り対照表B/S损益报表Incomestatement損益計算書当期净利润（亏损）Netincome(loss)当期純利益（損失）本期收益（损益），收益（损益）汇兑Incomesummary集合損益（損益勘定）余额结转下期Balancecarriedforwardprofit次期繰越利益余额结转上期Balancebrought

4、forwardprofit前期繰越利益押金、保证金deposit預金、デポジット小额现金Pettycash小口現金支票帐号Checkingaccount/acurrentaccount当座預金应收帐款Accountsreceivable売り掛け金未收支票Notesreceivable受取手形应付支票Notespayable支払い手形递延所得税资产Deferredtaxassets繰り延べ税金資産应收款项Accountsdue未収金负债/债务Liabilities負債有价证券Securities有価証券建筑Bui

5、ldingandstructure建物土地land土地设备Toolingandequipment設備投资性证券Investmentsecurities备抵坏账/坏账准备金Allowanceforbaddebts貸倒引き当て金车辆搬运设备Machineryandvehicles車両運搬具应付账款Accountspayable買掛金贷款、借款loan借入金应付款Moneyunpaid未払金资本Shareholder’sequity資本资本Capital资本盈余Capitalsurplus資本剰余金留存利润/未分配利

6、润Retainedearnings留保所得股东权益Shareholder’sequity株主資本费用expenses費用租金rent地代家賃消耗品费用Suppliesexpenses消耗品費水电暖费utilityexpenses/heatingandlightingexpenses水道光熱費装运费Packingandfreight荷造運賃保险Insurance保険料维护修理费Maintenanceandrepairs修繕費折旧费Depreciation原価償却費支付手续费Commissionpaid支払い手数料

7、广告宣传非Advertising広告宣伝費税收和公共收费Taxandpubliccharge租税公課图书培训费Bookstrainingexpense図書研修費研究开发费Researchanddevelopmentspending研究開発費收入Revenues収益/サービス業の売り上げSales売り上げ流动负债currentliabilities流動負債流动资产Currentassets流動資産应付短期借款Short-termloanpayable短期借入金预付款advance立替金预收账款Depositsre

8、ceived預かり金应付法人税等Incometaxespayable未払い法人税等Longtermliabilities固定負債Marketablesecurities有価証券Generalreserves別途積立金Legalreserves利益準備金Buildings建物Structures構築物Tangiblefixedassets有形固定資産Accumulateddeprecia