201-accounting

“勘定科目”在英语中通常被称为“account titles”或“account categories”。以下是一些常见的勘定科目（会计科目）及其英文翻译：

  1. 资产类 (Assets)
  2. 现金 (Cash)
  3. 应收账款 (Accounts Receivable)
  4. 存货 (Inventory)
  5. 固定资产 (Fixed Assets)

  6. 无形资产 (Intangible Assets)

  7. 负债类 (Liabilities)

  8. 应付账款 (Accounts Payable)
  9. 短期借款 (Short-term Loans)
  10. 长期借款 (Long-term Loans)

  11. 应付税款 (Taxes Payable)

  12. 所有者权益 (Equity)

  13. 实收资本 (Paid-in Capital)
  14. 留存收益 (Retained Earnings)

  15. 股东权益 (Shareholder's Equity)

  16. 收入类 (Revenue)

  17. 销售收入 (Sales Revenue)
  18. 服务收入 (Service Revenue)

  19. 利息收入 (Interest Income)

  20. 费用类 (Expenses)

  21. 销售费用 (Selling Expenses)
  22. 管理费用 (Administrative Expenses)
  23. 财务费用 (Financial Expenses)
  24. 折旧费用 (Depreciation Expense)

这些科目可以根据具体的会计制度和公司需求有所不同，但以上是一些常见的分类和名称。

以下是您提供的日语会计术语及其对应的英语翻译：

  1. 現金 - Cash
  2. 普通預金 - Ordinary Deposit (or Regular Savings Account)
  3. 売掛金 - Accounts Receivable
  4. 買掛金 - Accounts Payable
  5. 売上高 - Sales Revenue (or Sales Amount)

  6. 仕入高 - Purchase Amount (or Cost of Goods Sold)

  7. 資産 (Application of Funds) ├── 流動資産 (Current Assets) │ ├── 売掛金 (Accounts Receivable) │ │ └── 債務者 (Debtors) │ ├── 銀行預金 (Bank Accounts) │ └── 現金 (Cash In Hand) │ └── 小口現金 (Cash) ├── 貸付金・前渡金 (Loans and Advances) │ └── 従業員前渡金 (Employee Advances) ├── 有価証券・保証金 (Securities and Deposits) │ └── 手付金 (Earnest Money) ├── 棚卸資産 (Stock Assets) │ └── 商品 (Stock In Hand) ├── 税金資産 (Tax Assets) └── 固定資産 (Fixed Assets) ├── 減価償却累計額 (Accumulated Depreciation) ├── 建物 (Buildings) ├── 建設仮勘定 (CWIP Account) ├── 資本設備 (Capital Equipments) ├── 電子機器 (Electronic Equipments) ├── 什器備品 (Furnitures and Fixtures) ├── 事務用機器 (Office Equipments) ├── 機械装置 (Plants and Machineries) └── ソフトウェア (Softwares)

  8. 負債 (Source of Funds) ├── 流動負債 (Current Liabilities) │ ├── 買掛金 (Accounts Payable) │ │ └── 債権者 (Creditors) │ ├── 給与未払金 (Payroll Payable) │ └── 租税公課 (Duties and Taxes) └── 借入金 (Loans) ├── 当座借越 (Bank Overdraft Account) ├── 担保付借入金 (Secured Loans) └── 無担保借入金 (Unsecured Loans)

  9. 資本 (Equity) ├── 資本金 (Capital Stock) ├── 配当金 (Dividends Paid) ├── 期首残高 (Opening Balance Equity) ├── 利益剰余金 (Retained Earnings) └── 再評価剰余金 (Revaluation Surplus)

  10. 収益 (Income) ├── 売上高 (Direct Income) │ ├── 商品売上 (Sales) │ └── サービス収入 (Service) └── その他収益 (Indirect Income)

  11. 費用 (Expenses) ├── 売上原価 (Direct Expenses) │ ├── 仕入高 (Stock Expenses) │ └── 売上原価 (Cost of Goods Sold) └── 販管費 (Indirect Expenses) ├── 管理費 (Administrative Expenses) ├── 販売手数料 (Commission on Sales) ├── 減価償却費 (Depreciation) ├── 接待交際費 (Entertainment Expenses) ├── 為替差損益 (Exchange Gain/Loss) ├── 運賃 (Freight and Forwarding Charges) ├── 固定資産売却損益 (Gain/Loss on Asset Disposal) ├── 減損損失 (Impairment) ├── 法務費用 (Legal Expenses) ├── 広告宣伝費 (Marketing Expenses) ├── 雑費 (Miscellaneous Expenses) ├── 事務所管理費 (Office Maintenance Expenses) ├── 事務所賃借料 (Office Rent) ├── 通信費 (Postal Expenses) ├── 印刷費 (Print and Stationery) ├── 端数処理 (Round Off) ├── 給与 (Salary) ├── 販売費 (Sales Expenses) ├── 電話代 (Telephone Expenses) ├── 旅費交通費 (Travel Expenses) └── 水道光熱費 (Utility Expenses)