英語(yǔ)縮略語(yǔ)(英文縮寫(xiě)10)
1.會(huì )計科目英文縮寫(xiě)10
a/c, A/C account 帳戶(hù)、帳目 a/c, A/C account current 往來(lái)帳戶(hù)、活期存款帳戶(hù) A&C addenda and corrigenda 補遺和勘誤 Acc。
acceptance or accepted 承兌 Accrd。 Int accrued interest 應計利息 Acct。
account 帳戶(hù)、帳目 Acct。 accountant 會(huì )計師、會(huì )計員 Acct。
accounting 會(huì )計、會(huì )計學(xué) Acct。No。
account number 帳戶(hù)編號、帳號 Acct。 Tit。
account title 帳戶(hù)名稱(chēng)、會(huì )計科目 ACN air consignment 航空托運單 a/c no。 account number 帳戶(hù)編號、帳號 Acpt。
acceptance or accepted 承兌 A/CS Pay。 accounts payable 應付帳款 A/CS Rec。
accounts receivable 應收帳款 ACT advance corporation tax 預扣公司稅 ACU Asia Currency Unit 亞洲貨幣單位 A。 C。
V actual cash value 實(shí)際現金價(jià)值 a。d。
, a/d after date 開(kāi)票后、出票后 ADRS asset depreciation range system 固定資產(chǎn)分組折舊法 Adv。 advance 預付款 ad。
val。,A/V ad valorem to (according value)從價(jià) Agt。
agent 代理人 Agt。 agreement 協(xié)議、契約 AJE adjusting journal entries 調整分錄 Amt。
amount 金額、總數 Ann。 annuity 年金 A/P account paid 已付賬款 A/P account payable 應付帳款 A/P accounting period 會(huì )計期間 A/P advise and pay 付款通知 A/R account receivable 應收帳款 A/R at the rate of 以……比例 a/r all risks （保險）全險 Arr。
arrivals, arrived 到貨、到船 A/S, a/s after sight 見(jiàn)票即付 A/S,acc/s account sales 承銷(xiāo)帳、承銷(xiāo)清單，售貨清單 ass。 assessment 估征、征稅 assimt。
assignment 轉讓、讓與 ATC average total cost 平均總成本 ATM at the money 僅付成本錢(qián) ATM Automatic Teller Machine 自動(dòng)取款機（柜員機） ATS automated trade system 自動(dòng)交易系統 ATS automatic transfer service 自動(dòng)轉移服務(wù) Attn。 attention 注意 Atty。
attorney 代理人 auct。 auction 拍賣(mài) Aud。
auditor 審計員、審計師 Av。 average 平均值 a。
w。 all wool 純羊毛 BA bank acceptance 銀行承兌匯票 bal。
balance 余額、差額 banky。 bankruptcy 破產(chǎn)、倒閉 Bat battery 電池 b。
b。 bearer bond 不記名債券 B。
B。, B/B bill book 出納簿 B/B bill bought 買(mǎi)入票據、買(mǎi)入匯票 b&b bed & breakfast 住宿費和早餐費 b。
c。 blind copy 密送的副本 BC buyer credit 買(mǎi)方信貸 B/C bills for collection 托收匯票 B。
C。 bank clearing 銀行清算 Bd。
bond 債券 B/D bills discounted 已貼現票據 B/D bank draft 銀行匯票 b。 d。
i。 both dates inclusive, both days inclusive 包括頭尾兩天 B/E bill of entry 報關(guān)單 b。
e。, B/E bill of exchange 匯票 BEP breakeven point 保本點(diǎn)、盈虧臨界點(diǎn) b/f brought forward 承前 BF bonded factory 保稅工廠(chǎng) Bfcy。
Beneficiary 受益人 B/G, b/g bonded goods 保稅貨物 BHC Bank Holding Company 銀行控股公司 BIS Bank of International Settlements 國際清算銀行 。 A。
chartered accountant; chief accountant 特許會(huì )計師、主任（主管）會(huì )計師 C。 A。
commercial 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 。
2.會(huì )計英語(yǔ) b/d c/d 或者是b/f c/f 具體什么用法 搜狗問(wèn)問(wèn)
balance b/f 承前頁(yè)
balance c/f 過(guò)此頁(yè)
balance b/d 余額結轉
balance c/d 期初余額
（本期的“balance c/d 期初余額”與上期“balance b/d 余額結轉”是一個(gè)意思）其實(shí)在一定程度上前兩者和后兩者的意思是一樣的。
"Blance Sheet 也就是資產(chǎn)負債表上的科目大多用b/f ,c/f 如：asset,inventory,debtor,
Income Statement也就是損益表 上的科目大多用 b/d c/d b/d brought down c/d carried down
這只是一種習慣用法，其實(shí)代表的意思都一樣，都指期初，期末余額"
c/d means carried down.
The balance of an account at the end of an accounting period,which will be taken forward to become the balance at the beginning of a new period.
b/d means brought down.
The balance of an account at the beginning of a new accounting period,which was also the balance at the end of the previous period.
c/f means carried forward.
Previous balance on an account which is carried over to the next billing period.
b/f means brought forward.
a balance which is entered in an account at the end of a period and is then taken to be the starting point of the next period.
擴展資料：
注意事項
為了保證賬頁(yè)的連續性，在前一頁(yè)注明過(guò)次頁(yè)，在后一頁(yè)注明承前頁(yè)。
就是接著(zhù)下頁(yè)繼續記帳，和前頁(yè)轉過(guò)來(lái)的意思.是賬目的完整性的記錄標記。
每一帳頁(yè)登記完畢結轉下頁(yè)時(shí)，應當結出本頁(yè)合計數及余額，寫(xiě)在本頁(yè)最后一行和下頁(yè)第一行有關(guān)欄內，并在摘要欄內注明‘過(guò)次頁(yè)’和‘承前頁(yè)’字樣；也可以將本頁(yè)合計數及金額只寫(xiě)在下頁(yè)第一行有關(guān)欄內，并在摘要欄內注明‘承前頁(yè)’字樣。”也就是說(shuō)，“過(guò)次頁(yè)”和“承前頁(yè)”的方法有兩種：一是在本頁(yè)最后一行內結出發(fā)生額合計數及余額，然后過(guò)次頁(yè)并在次頁(yè)第一行承前頁(yè)；二是只在次頁(yè)第一行承前頁(yè)寫(xiě)出發(fā)生額合計數及余額，不在上頁(yè)最后一行結出發(fā)生額合計數及余額后過(guò)次頁(yè)。
參考資料：搜狗百科-承前頁(yè)
參考資料：搜狗百科-會(huì )計
3.有人有會(huì )計科目名稱(chēng)的英文翻譯嗎?
科目編碼科目名稱(chēng)科目英文名稱(chēng)參考對照1001庫存現金Cash on Hand1002銀行存款Cash in bank1015其他貨幣資金Other Monetary Capital1101交易性金融資產(chǎn)Transactional Monetary Capital1121應收票據Notes Receivable1122應收賬款Accounts Receivable1123預付賬款Advance to suppliers1131應收股利Dividend Receivable1132應收利息Accrued Interest Receivable1231其他應收款Other Receivable1241壞賬準備Provision for bad debts1321代理業(yè)務(wù)資產(chǎn)Capital in Vicarious Business1401材料采購Procurement of Materials1402在途物資Materials in Transit1403原材料Raw Materials1404材料成本差異Balance of Materials1406庫存商品Commodity Stocks1407發(fā)出商品Goods in Transit1410商品進(jìn)銷(xiāo)差價(jià)Difference between Purchase and Sales of Commodities1411委托加工物資Materials for Consigned Processing1412包裝物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles1461存貨跌價(jià)準備Reserve For Stock Depreciation1501待攤費用Unamortized Expenditures1521持有至到期投資Held-To-Maturity Investment1522持有至到期投資減值準備Reserve for Held-To-Maturity Investment Impairment1523可供出售金融資產(chǎn)Financial Assets Available for Sale1524長(cháng)期股權投資Long-term Equity Investment1525長(cháng)期股權投資減值準備Reserve for Long-term Equity Investment Impairment1526投資性房地產(chǎn)Investment Real Estate1531長(cháng)期應收款Long-term Accounts Receivable1541未實(shí)現融資收益Unrealized Financing Profits1601固定資產(chǎn)Fixed assets1602累計折舊Accumulative Depreciation1603固定資產(chǎn)減值準備Provision for impairment of fixed assets1604在建工程Construction in Process1605工程物資Engineer Material1606固定資產(chǎn)清理Disposal of Fixed Assets1701無(wú)形資產(chǎn)Intangible Assets1702累計攤銷(xiāo)Accumulated Amortization1703無(wú)形資產(chǎn)減值準備Reserve for Intangible Assets Impairment1711商譽(yù)Business Reputation1801長(cháng)期待攤費用Long-term Deferred Expenses1811遞延所得稅資產(chǎn)Deferred Income Tax Assets1901待處理財產(chǎn)損溢Profit & loss of assets pending disposal2001短期借款Short-term Borrowings2101交易性金融負債Transactional Moneytary Liabilities2201應付票據Notes Payable2202應付賬款Accounts Payable2205預收賬款Advance from customers2211應付職工薪酬P(guān)ayroll Payable2221應交稅費Taxes Payable2231應付股利Dividend Payable2232應付利息Accrued Interest Payable2241其他應付款Other Accounts Payable2314代理業(yè)務(wù)負債Liabilities from Vicarious Business2401預提費用Accrued expensess2411預計負債Estimated Liabilities2501遞延收益Deferred Profits2601長(cháng)期借款Long-term loans2602長(cháng)期債券Long-term Bonds2801長(cháng)期應付款Long-term Payable2802未確認融資費用Unsettled Financing Expenses2811專(zhuān)項應付款Special Accounts Payable2901遞延所得稅負債Deferred Income Tax Liabilities3101衍生工具Derivative Tools3201套期工具Arbitrage Tools3202被套期項目Arbitraged Items4001實(shí)收資本Paid-in Capital4002資本公積Capital Reserve4101盈余公積Surplus Reserve4103本年利潤Profit & loss summary4104利潤分配Distribution profit4201庫存股Treasury Share5001生產(chǎn)成本Production Costs5101制造費用Manufacturing Expenditures5201勞務(wù)成本Service Costs5301研發(fā)支出Research and Development Expenditures6001主營(yíng)業(yè)務(wù)收入Sales revenue6051其他業(yè)務(wù)收入Revenues from other operationse6101公允價(jià)值變動(dòng)損益Profit and Loss from Fair Value Changes6111投資收益Income on Investment6301營(yíng)業(yè)外收入Non-operating profit6401主營(yíng)業(yè)務(wù)成本Cost of sales6402其他業(yè)務(wù)成本Cost of other operations6405營(yíng)業(yè)稅金及附加Business Tax and Surcharges6601銷(xiāo)售費用Marketing Costs6602管理費用Managing Costs6603財務(wù)費用Financing Costs6604勘探費用Prospecting Costs6701資產(chǎn)減值損失Assets Devaluation6711營(yíng)業(yè)外支出Non-operating expenses6801所得稅Income Tax6901以前年度損益調整Prior period profit & loss adjustment。
4.我想知道一些常用的會(huì )計英語(yǔ)詞匯的簡(jiǎn)寫(xiě)
(1)會(huì )計與會(huì )計理論 會(huì )計 accounting 決策人 Decision Maker 投資人 Investor 股東 Shareholder 債權人 Creditor 財務(wù)會(huì )計 Financial Accounting 管理會(huì )計 Management Accounting 成本會(huì )計 Cost Accounting 私業(yè)會(huì )計 Private Accounting 公眾會(huì )計 Public Accounting 注冊會(huì )計師 CPA Certified Public Accountant 國際會(huì )計準則委員會(huì ) IASC 美國注冊會(huì )計師協(xié)會(huì ) AICPA 財務(wù)會(huì )計準則委員會(huì ) FASB 管理會(huì )計協(xié)會(huì ) IMA美國會(huì )計學(xué)會(huì ) AAA 稅務(wù)稽核署 IRS 獨資企業(yè) Proprietorship 合伙人企業(yè) Partnership 公司 Corporation 會(huì )計目標 Accounting Objectives 會(huì )計假設 Accounting Assumptions 會(huì )計要素 Accounting Elements 會(huì )計原則 Accounting Principles 會(huì )計實(shí)務(wù)過(guò)程 Accounting Procedures 財務(wù)報表 Financial Statements 財務(wù)分析Financial Analysis 會(huì )計主體假設 Separate-entity Assumption 貨幣計量假設 Unit-of-measure Assumption 持續經(jīng)營(yíng)假設 Continuity(Going-concern) Assumption 會(huì )計分期假設 Time-period Assumption 資產(chǎn) Asset 負債 Liability 業(yè)主權益 Owner's Equity 收入 Revenue 費用 Expense 收益 Income 虧損 Loss 歷史成本原則 Cost Principle 收入實(shí)現原則 Revenue Principle 配比原則 Matching Principle 全面披露原則 Full-disclosure (Reporting) Principle 客觀(guān)性原則 Objective Principle 一致性原則 Consistent Principle 可比性原則 Comparability Principle 重大性原則 Materiality Principle穩健性原則 Conservatism Principle 權責發(fā)生制 Accrual Basis 現金收付制 Cash Basis 財務(wù)報告 Financial Report 流動(dòng)資產(chǎn) Current assets 流動(dòng)負債 Current Liabilities 長(cháng)期負債 Long-term Liabilities 投入資本 Contributed Capital 留存收益 Retained Earning------------------------------------------------------------(2)會(huì )計循環(huán) 會(huì )計循環(huán) Accounting Procedure/Cycle 會(huì )計信息系統 Accounting information System 帳戶(hù) Ledger 會(huì )計科目 Account 會(huì )計分錄 Journal entry 原始憑證 Source Document 日記帳 Journal 總分類(lèi)帳 General Ledger 明細分類(lèi)帳 Subsidiary Ledger 試算平衡 Trial Balance 現金收款日記帳 Cash receipt journal 現金付款日記帳 Cash disbursements journal 銷(xiāo)售日記帳 Sales Journal 購貨日記帳 Purchase Journal 普通日記帳 General Journal 工作底稿 Worksheet 調整分錄 Adjusting entries 結帳 Closing entries----------------------------------------------------------(3)現金與應收帳款 現金 Cash 銀行存款 Cash in bank 庫存現金 Cash in hand 流動(dòng)資產(chǎn) Current assets 償債基金 Sinking fund 定額備用金 Imprest petty cash 支票 Check(cheque) 銀行對帳單 Bank statement 銀行存款調節表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 應付憑單 Vouchers payable 應收帳款 Account receivable 應收票據 Note receivable 起運點(diǎn)交貨價(jià) F.O.B shipping point 目的地交貨價(jià) F.O.B destination point 商業(yè)折扣 Trade discount 現金折扣 Cash discount 銷(xiāo)售退回及折讓 Sales return and allowance 壞帳費用 Bad debt expense 備抵法 Allowance method 備抵壞帳 Bad debt allowance 損益表法 Income statement approach 資產(chǎn)負債表法 Balance sheet approach 帳齡分析法 Aging analysis method 直接沖銷(xiāo)法 Direct write-off method 帶息票據 Interest bearing note 不帶息票據 Non-interest bearing note 出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate 到期日 Maturity date 本票 Promissory note 貼現 Discount 背書(shū) Endorse 拒付費 Protest fee------------------------------------------------------------(4)存貨 存貨 Inventory 商品存貨 Merchandise inventory 產(chǎn)成品存貨 Finished goods inventory 在產(chǎn)品存貨 Work in process inventory 原材料存貨 Raw materials inventory 起運地離岸價(jià)格 F.O.B shipping point 目的地抵岸價(jià)格 F.O.B destination 寄銷(xiāo) Consignment 寄銷(xiāo)人 Consignor 承銷(xiāo)人 Consignee 定期盤(pán)存 Periodic inventory 永續盤(pán)存 Perpetual inventory購貨 Purchase 購貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and shortages 分批認定法 Specific identification 加權平均法 Weighted average 先進(jìn)先出法 First-in, first-out or FIFO 后進(jìn)先出法 Lost-in, first-out or LIFO 移動(dòng)平均法 Moving average 成本或市價(jià)孰低法 Lower of cost or market or LCM 市價(jià) Market value 重置成本 Replacement cost 可變現凈值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售價(jià)格法 Retail method 成本率 Cost ratio。
5.LCCI是什么
LCCI是英國倫敦工商會(huì )（London Chamber of Commerce and Industry ）的縮寫(xiě)，創(chuàng )辦于1887年并于1967年注冊為非贏(yíng)利性服務(wù)機構。該考試以其嚴格規范實(shí)用的作風(fēng)聞名于世，并被世界上絕大多數經(jīng)濟發(fā)達的國家接受，并延續至今。 LCCI在全世界86個(gè)國家設有5000多個(gè)考試中心，每年有800,000多人參加考試，是世界最大的及最受承認的國際職業(yè)資格鑒定組織。特別是在英聯(lián)邦國家和東南亞國家一直享有“求職的通行證”的美譽(yù)。
課程介紹：LCCI國際商務(wù)英語(yǔ)（一級）（EFB1）：是一門(mén)基礎課程，為那些希望有能力使用英語(yǔ)進(jìn)行簡(jiǎn)短商務(wù)溝通的人士設計。將教會(huì )你寫(xiě)作簡(jiǎn)單商務(wù)書(shū)信，使用基本的商務(wù)材料，學(xué)會(huì )在工作環(huán)境和社交場(chǎng)合帶有特定目的明晰地與人溝通。書(shū)中將采用現代商務(wù)情境。商務(wù)英語(yǔ)1將使你在工作中或社交中以書(shū)面和口頭的方式更加自信地表達自我。LCCI國際商務(wù)英語(yǔ)（二級）（EFB2）：適合于那些希望利用現時(shí)及普及的商務(wù)溝通方式來(lái)加強英語(yǔ)能力的人士。將教會(huì )你使用合適的語(yǔ)氣、形式、格式和內容進(jìn)行有效的商務(wù)寫(xiě)作，以達成特定目的。商務(wù)英語(yǔ)將使你運用現代的說(shuō)、寫(xiě)技巧在商務(wù)環(huán)境下順利地與人溝通。LCCI國際商務(wù)英語(yǔ)（三級）（EFB3）：是一門(mén)高級英語(yǔ)課程，使學(xué)生能夠理解、寫(xiě)作用于各種商務(wù)情形的不同格式和文體的文本。將教會(huì )你高級的信息翻譯技巧、清楚有效的信件寫(xiě)作以及最適合的語(yǔ)言形式的采用。商務(wù)英語(yǔ)3將使你在大多數商務(wù)環(huán)境下理解英語(yǔ)并且自然地用英語(yǔ)交流。 證書(shū)優(yōu)勢：1. LCCIIQ 證書(shū)不但代表持證人的文化素質(zhì)和英語(yǔ)能力，更突出的是持證人的專(zhuān)業(yè)技能和實(shí)際工作能力；2. LCCIIQ是中國教育部與勞動(dòng)和社會(huì )保障部引進(jìn)的第一個(gè)國際職業(yè)資格證書(shū)；3. LCCI于1995年進(jìn)入中國。1999年9月13日，LCCIEB與中國勞動(dòng)和社會(huì )保障部職業(yè)技能鑒定中心（OSTA） 簽署了“中英職業(yè)資格證書(shū)合作項目聯(lián)合頒證合作協(xié)議”，該項目是當時(shí)中英合作16個(gè)項目之一。自此，國際國內2大權威職業(yè)資格認證機構開(kāi)始聯(lián)手。
6.會(huì )計英文專(zhuān)業(yè)詞翻譯：短期借款,應付賬款,預計負債,預付賬款
短期借款Short-termnbsp;borrowingnbsp；應付賬款Accountsnbsp;payablenbsp；預計負債Projectednbsp;liabilitiesnbsp；預付賬款Prepaidnbsp;Accountsnbsp;AAAnbsp;nbsp；美國會(huì )計學(xué)會(huì )Abacusnbsp；《算盤(pán)》雜志abacusnbsp;nbsp；算盤(pán)Abandonmentnbsp；廢棄，報廢；委付abandonmentnbsp;valuenbsp;nbsp；廢棄價(jià)值abatementnbsp；①減免②沖銷(xiāo)abilitynbsp;tonbsp;servicenbsp;debtnbsp;nbsp；償債能力abnormalnbsp;costnbsp;nbsp；異常成本abnormalnbsp;spoilagenbsp;nbsp；異常損耗abovenbsp;parnbsp;nbsp；超過(guò)票面價(jià)值abovenbsp;thenbsp;linenbsp；線(xiàn)上項目absolutenbsp;amountnbsp;nbsp；絕對數，絕對金額absolutenbsp;endorsementnbsp;nbsp；絕對背書(shū)absolutenbsp;insolvencynbsp;nbsp；絕對無(wú)力償付absolutenbsp;prioritynbsp;nbsp；絕對優(yōu)先求償權absolutenbsp;valuenbsp;nbsp；絕對值absorbnbsp;nbsp；攤配，轉并absorptionnbsp;accountnbsp;nbsp；攤配賬戶(hù)，轉并賬戶(hù)absorptionnbsp;costingnbsp;nbsp；攤配成本計算法abstractnbsp;nbsp；摘要表abusenbsp;nbsp；濫用職權abusenbsp;ofnbsp;taxnbsp;shelternbsp;nbsp；濫用避稅項目ACCAnbsp；特許公認會(huì )計師公會(huì )acceleratednbsp;costnbsp;recoverynbsp;systemnbsp;nbsp；加速成本收回制度acceleratednbsp;depreciationnbsp;methodnbsp;nbsp；加速折舊法，快速折舊法accelerationnbsp;clausenbsp;nbsp；加速償付條款，提前償付條款acceptancenbsp；①承兌②已承兌票據③驗收acceptancenbsp;billnbsp;nbsp；承兌票據acceptancenbsp;registernbsp;nbsp；承兌票據登記簿acceptancenbsp;samplingnbsp；驗收抽樣accessnbsp;timenbsp;nbsp；存取時(shí)間accommodationnbsp;nbsp；融通accommodationnbsp;billnbsp;nbsp；融通票據accommodationnbsp;endorsementnbsp;nbsp；融通背書(shū)accountnbsp；①賬戶(hù)，會(huì )計科目②賬簿，報表③賬目，賬項④記賬accountabilitynbsp;nbsp；經(jīng)營(yíng)責任，會(huì )計責任accountabilitynbsp;unitnbsp;nbsp；責任單位Accountancynbsp;nbsp；《會(huì )計》雜志accountancynbsp;nbsp；會(huì )計accountantnbsp;nbsp；會(huì )計員，會(huì )計師accountantnbsp;generalnbsp;nbsp；會(huì )計主任，總會(huì )計accountingnbsp;innbsp;chargenbsp;nbsp；主管會(huì )計師accountant,snbsp;legalnbsp;liabilitynbsp;nbsp；會(huì )計師的法律責任accountant,snbsp;reportnbsp;nbsp；會(huì )計師報告accountant,snbsp;responsibilitynbsp;nbsp；會(huì )計師職責accountnbsp;formnbsp;nbsp；賬戶(hù)式，賬式accountingnbsp；①會(huì )計②會(huì )計學(xué)accountingnbsp;assumptionnbsp;nbsp；會(huì )計假定，會(huì )計假設accountingnbsp;basisnbsp;nbsp；會(huì )計基準，會(huì )計基本方法accountingnbsp;changesnbsp;nbsp；會(huì )計變更accountingnbsp;conceptnbsp;nbsp；會(huì )計概念accountingnbsp;controlnbsp;nbsp；會(huì )計控制accountingnbsp;conventionnbsp;nbsp；會(huì )計常規，會(huì )計慣例accountingnbsp;corporationnbsp;nbsp；會(huì )計公司accountingnbsp;cyclenbsp;nbsp；會(huì )計循環(huán)accountingnbsp;datanbsp;nbsp；會(huì )計數據accountingnbsp;doctrinenbsp;nbsp；會(huì )計信條accountingnbsp;documentnbsp;nbsp；會(huì )計憑證accountingnbsp;elementsnbsp;nbsp；會(huì )計要素accountingnbsp;entitynbsp;nbsp；會(huì )計主體，會(huì )計個(gè)體accountingnbsp;entrynbsp;nbsp；會(huì )計分錄accountingnbsp;equationnbsp;nbsp；會(huì )計等式accountingnbsp;eventnbsp;nbsp；會(huì )計事項accountingnbsp;exposurenbsp;nbsp；會(huì )計暴露，會(huì )計暴露風(fēng)險accountingnbsp;firmnbsp;nbsp；會(huì )計事務(wù)所Accountingnbsp;Hallnbsp;ofnbsp;Famenbsp;nbsp；會(huì )計名人堂accountingnbsp;harmonizationnbsp;nbsp；會(huì )計協(xié)調化accountingnbsp;identitynbsp;nbsp；會(huì )計恒等。
7.求英文會(huì )計科目定義啊
sales purchase lighting rent gengral expences capital creditors drawings cash fixtures and fittings debtors bank 1001 cash, asset classes: are usually stored in corporate accounting departments, administered by the cashier of currency. 1002 bank deposits: this account accounting business money on deposit in banks or other financial institutions. 1012 other monetary assets: this account accounting business in addition to the cash, monetary assets other than bank deposits. Including bank draft deposits, bank draft deposits margin deposits, credit card deposit, letter of credit and inventory investment, Deposit in other cities and other monetary assets. 1101 traded financial assets: this account accounting business for sale in the near future purpose bonds held by investment, equity investment, fund investment transactions the fair value of financial assets. 1121 notes receivable: accounts accounting of enterprises, such as sales of goods or rendering of services and commercial bills of Exchange received, included bank acceptance bills and commercial acceptance. 1122 accounts receivable: this account accounting business for business activities such as sales of goods and rendering of services, should accept to purchase units or service units received payments. Including price and purchasing goods that should be charged to the debtor by the advance of freight and miscellaneous charges. 1123 prepaid accounts: account accounting business in accordance with the terms of the contract in advance payment amounts to the supply unit. (Deposit) advance not more, you can also do not set up this account, advance payments are credited directly to "accounts payable" accounts. Construction in progress prepayment of enterprise engineering price, also accounted for in this subject. 1131 dividends receivable: accounts accounting of enterprises should receive cash dividends and other distribution of profits should be charged. 1132 interest receivable: this account accounting business of trading, held to maturity investments, financial assets available-for-sale financial assets, loans, deposit of Central Bank money, return to sale financial assets such as Loans to other banks, buying interest should be charged. Enterprise purchases of held to maturity investments in debt interest achieved during holding, "held to maturity investments" account account. 1221 other receivables: this account accounting business in addition to notes receivable, accounts receivable, prepaid accounts receivable and other than temporary payments, mainly including compensation receivable, fines, Rentals Rental receivable packaging, should be charged to staff various advances, deposit paid. 1231 for bad debts: company does not recover or very small likelihood of recovery of receivables. Enterprise result from bad debt losses known as bad debt losses. Account accounting business receivables bad debts. 1401 material procurement: this account daily plan cost accounting enterprise uses materials accounting and actual purchase cost of purchased materials, including purchase price and procurement costs. 1402 supplies in transit: actual cost accounting enterprise uses this account (or price) for materials, goods and other supplies daily accounting, the purchase price has been paid not acceptance into the procurement cost of Goods in transit. 1403 raw materials: the accounts accounting inventory of a variety of materials, including raw materials and primary materials, auxiliary materials, purchased semi-finished products (outsourcing), repair of spare parts (spare parts), packaging material, planned or actual costs, such as fuel. 1404 material cost variance: this account accounting business plans daily accounting of material cost variances in planned costs and actual costs. Enterprise is also available in "raw materials", "working material" account setup "cost variance" detailed account. 1405 inventory: the accounts accounting inventory of finished and waiting for the actual cost of goods sold (or price) or cost (or price), include finished goods, purchase inventory, storage of goods in retail store for sale of goods, goods issue to the exhibition, as well as hosting foreign commodities. 1406 for the goods: the subject does not meet the revenue recognition Accounting Enterprise conditions but in the actual cost of the goods (or price) or cost (or price). Using fees commissioned unit to sell merchandise, you can also set up a separate "commissioned and sell the goods". 1407 products into the sales post: daily accounting accounting enterprise uses this account price difference between 。
