常用英文詞(會計專用名詞中英對照表)

1.會計專用名詞中英對照表

會計常用英語單詞 帳目名詞 一、資產(chǎn)類 Assets 流動資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 現(xiàn)金 Cash 銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 銀行本票 Cashier''s cheque 銀行匯票 Bank draft 信用卡 Credit card 信用證保證金 L/C Guarantee deposits 存出投資款 Refundable deposits 短期投資 Short-term investments 股票 Short-term investments - stock 債券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投資跌價準備 Short-term investments falling price reserves 應收款 Account receivable 應收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應收股利 Dividend receivable 應收利息 Interest receivable 應收賬款 Account receivable 其他應收款 Other notes receivable 壞賬準備 Bad debt reserves 預付賬款 Advance money 應收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 物資采購 Supplies purchasing 原材料 Raw materials 包裝物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差異 Materials cost variance 自制半成品 Semi-Finished goods 庫存商品 Finished goods 商品進銷差價 Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷商品 Trust to and sell the goods on a commission basis 受托代銷商品 Commissioned and sell the goods on a commission basis 存貨跌價準備 Inventory falling price reserves 分期收款發(fā)出商品 Collect money and send out the goods by stages 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 長期股權投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權投資 Other investment on stocks 長期債權投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權投資 Other investment on bonds 長期投資減值準備 Long-term investments depreciation reserves 股權投資減值準備 Stock rights investment depreciation reserves 債權投資減值準備 Bcreditor''s rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準備 Depreciation reserves 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機器設備 Machinery equipment 運輸設備 Transportation facilities 工具器具 Instruments and implement 累計折舊 Accumulated depreciation 固定資產(chǎn)減值準備 Fixed assets depreciation reserves 房屋、建筑物減值準備 Building/structure depreciation reserves 機器設備減值準備 Machinery equipment depreciation reserves 工程物資 Project goods and material 專用材料 Special-purpose material 專用設備 Special-purpose equipment 預付大型設備款 Prepayments for equipment 為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設備 Erecting equipment-in-process 技術改造工程 Technical innovation project 大修理工程 General overhaul project 在建工程減值準備 Construction-in-process depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無形資產(chǎn) Intangible assets 專利權 Patents 非專利技術 Non-Patents 商標權 Trademarks, Trade names 著作權 Copyrights 土地使用權 Tenure 商譽 Goodwill 無形資產(chǎn)減值準備 Intangible Assets depreciation reserves 專利權減值準備 Patent rights depreciation reserves 商標權減值準備 trademark rights depreciation reserves 未確認融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 待處理財產(chǎn)損溢 Wait deal assets loss or income 待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 會計常用詞匯 accountant genaral 會計主任 account balancde 結平的帳戶 account bill 帳單 account books 帳 account classification 帳戶分類 account current 往來帳 account form of balance sheet 帳戶式資產(chǎn)負債表 account form of profit and loss statement 帳戶式損益表 account payable 應付帳款 account receivable 應收帳款 account of payments 支出表 account of receipts 收入表 account title 帳戶名稱，會計科目 accounting year 或financial year 會計年度 accounts payable ledger 應付款分類帳Accounting period（會計期間）are related to specific time periods ,typically one year（通常是一年） 資產(chǎn)負債表：balance sheet 可以不大寫b 利潤表： income statements (or statements of income) 利潤分配表：retained earnings 現(xiàn)金流量表：cash flows 二、負債類 Liability。

2.會計英語專業(yè)詞匯

建議您先把審計和會計考過再說吧。

一、企業(yè)財務會計報表封面 FINANCIAL REPORT COVER 報表所屬期間之期末時間點 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：短期投資跌價準備 Less: Impairment for current investment 短期投資凈額 Net bal of current investment 應收票據(jù) 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 其他流動資產(chǎn) Other current assets 流動資產(chǎn)合計 Total current assets 長期投資 Long-term investment 長期股權投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長期債權投資 Long-term debt investment 長期投資合計 Total for long-term investment 減：長期股權投資減值準備 Less: Impairment for long-term equity investment 減：長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 長期投資凈額 Net bal of long-term investment 其中：合并價差 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 無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無形資產(chǎn) Intangible assets 減：無形資產(chǎn)減值準備 Less: Impairment for intangible assets 無形資產(chǎn)凈額 Net bal of intangible assets 長期待攤費用 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 其他長期資產(chǎn) Other non-current assets 無形及其他長期資產(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 流動負債 Current liability 短期借款 Short-term loans 應付票據(jù) 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 一年內到期的長期負債 Long-term liability due within one year 其他流動負債 Other current liability 流動負債合計 Total current liability 長期負債 Long-term liability 長期借款 Long-term loans 應付債券 Bonds payable 長期應付款 Long-term payable 專項應付款 Grants & Subsidies received 其他長期負債 Other long-term liability 長期負債合計 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(shù)股東權益 Minority interests 所有者權益（或股東權益） Owners' Equity 實收資本（或股本） Paid in capital 減；已歸還投資 Less: Capital redemption 實收資本（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。

3.會計學方面都有哪些主要英文詞匯?

會計學英語詞匯

accountant 會計師

bookkeeping 簿記

bookkeeper 簿記師

double-entry bookkeeping 復式簿記

single-entry bookkeeping 單式簿記

account book 帳簿，會計簿冊

cashbook 現(xiàn)金出納簿

journal 日記簿

statement of accounts 帳目表，帳單

balance (sheet) 資產(chǎn)平穩(wěn)表

financial year, trading year 財政年度

income and expenditure, receipts and expenditure, output and input 支出和收入

assets 資產(chǎn)

liabilities 債務，負債

debit 借方

turnover, volume of business 營業(yè)額，銷售額

cash on hand 留存現(xiàn)金，庫存現(xiàn)金

cash balance 現(xiàn)金余額，現(xiàn)款結存

credit balance 貸方余額

debit balance 借方余額，借方差額

deficit 虧空

balance of trade 貿(mào)易差額，國際貿(mào)易平衡

balance of payments （國際）收支，國際收支差額表

祝你愉快！

4.會計科目英文匯總好心的人給我來一份,越精辟越好謝謝

中國會計科目的中英文對照 一、資產(chǎn)類 Assets 流動資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 現(xiàn)金 Cash 銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 銀行本票 Cashiers cheque 銀行匯票 Bank draft 信用卡 Credit card 信用證保證金 L/C Guarantee deposits 存出投資款 Refundable deposits 短期投資 Short-term investments 股票 Short-term investments - stock 債券 Short-term investments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投資跌價準備 Short-term investments falling price reserves 應收款 Account receivable 應收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應收股利 Dividend receivable 應收利息 Interest receivable 應收賬款 Account receivable 其他應收款 Other notes receivable 壞賬準備 Bad debt reserves 預付賬款 Advance money 應收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 物資采購 Supplies purchasing 原材料 Raw materials 包裝物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差異 Materials cost variance 自制半成品 Semi-Finished goods 庫存商品 Finished goods 商品進銷差價 Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷商品 Trust to and sell the goods on a commission basis 受托代銷商品 Commissioned and sell the goods on a commission basis 存貨跌價準備 Inventory falling price reserves 分期收款發(fā)出商品 Collect money and send out the goods by stages 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 長期股權投資 Long-term investment on stocks 股票投資 Investment on stocks 其他股權投資 Other investment on stocks 長期債權投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權投資 Other investment on bonds 長期投資減值準備 Long-term investments depreciation reserves 股權投資減值準備 Stock rights investment depreciation reserves 債權投資減值準備 Bcreditors rights investment depreciation reserves 委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準備 Depreciation reserves 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機器設備 Machinery equipment 運輸設備 Transportation facilities 工具器具 Instruments and implement 累計折舊 Accumulated depreciation 固定資產(chǎn)減值準備 Fixed assets depreciation reserves 房屋、建筑物減值準備 Building/structure depreciation reserves 機器設備減值準備 Machinery equipment depreciation reserves 工程物資 Project goods and material 專用材料 Special-purpose material 專用設備 Special-purpose equipment 預付大型設備款 Prepayments for equipment 為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設備 Erecting equipment-in-process 技術改造工程 Technical innovation project 大修理工程 General overhaul project 在建工程減值準備 Construction-in-process depreciation reserves 固定資產(chǎn)清理 Liquidation of fixed assets 無形資產(chǎn) Intangible assets 專利權 Patents 非專利技術 Non-Patents 商標權 Trademarks, Trade names 著作權 Copyrights 土地使用權 Tenure 商譽 Goodwill 無形資產(chǎn)減值準備 Intangible Assets depreciation reserves 專利權減值準備 Patent rights depreciation reserves 商標權減值準備 trademark rights depreciation reserves 未確認融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 長期待攤費用 Long-term deferred and prepaid expenses 待處理財產(chǎn)損溢 Wait deal assets loss or income 待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負債類 Liability 短期負債 Current liability 短期借款 Short-term borrowing 應付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應付賬款 Account payable 預收賬款 Deposit received 代銷商品款 Proxy sale goods revenue 應付工資 Accrued wages 應付福利費 Accrued welfarism 應付股利 Dividends payable 應交稅金 Tax payable 應交增值稅 value added tax payable 進項稅額 Withholdings on VAT 已交稅金 Paying tax 轉出未交增值稅 Unpaid VAT changeover 減免稅款 Tax deduction 銷項稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進項稅額轉出 Changeover withnoldings on VAT 出口抵減內銷產(chǎn)品應納稅額 Export deduct domestic sales goods tax 轉出多。

5.我想知道一些常用的會計英語詞匯的簡寫

(1)會計與會計理論 會計 accounting 決策人 Decision Maker 投資人 Investor 股東 Shareholder 債權人 Creditor 財務會計 Financial Accounting 管理會計 Management Accounting 成本會計 Cost Accounting 私業(yè)會計 Private Accounting 公眾會計 Public Accounting 注冊會計師 CPA Certified Public Accountant 國際會計準則委員會 IASC 美國注冊會計師協(xié)會 AICPA 財務會計準則委員會 FASB 管理會計協(xié)會 IMA 美國會計學會 AAA 稅務稽核署 IRS 獨資企業(yè) Proprietorship 合伙人企業(yè) Partnership 公司 Corporation 會計目標 Accounting Objectives 會計假設 Accounting Assumptions 會計要素 Accounting Elements 會計原則 Accounting Principles 會計實務過程 Accounting Procedures 財務報表 Financial Statements 財務分析Financial Analysis 會計主體假設 Separate-entity Assumption 貨幣計量假設 Unit-of-measure Assumption 持續(xù)經(jīng)營假設 Continuity(Going-concern) Assumption 會計分期假設 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 收入實現(xiàn)原則 Revenue Principle 配比原則 Matching Principle 全面披露原則 Full-disclosure (Reporting) Principle 客觀性原則 Objective Principle 一致性原則 Consistent Principle 可比性原則 Comparability Principle 重大性原則 Materiality Principle 穩(wěn)健性原則 Conservatism Principle 權責發(fā)生制 Accrual Basis 現(xiàn)金收付制 Cash Basis 財務報告 Financial Report 流動資產(chǎn) Current assets 流動負債 Current Liabilities 長期負債 Long-term Liabilities 投入資本 Contributed Capital 留存收益 Retained Earning ------------------------------------------------------------ (2)會計循環(huán) 會計循環(huán) Accounting Procedure/Cycle 會計信息系統(tǒng) Accounting information System 帳戶 Ledger 會計科目 Account 會計分錄 Journal entry 原始憑證 Source Document 日記帳 Journal 總分類帳 General Ledger 明細分類帳 Subsidiary Ledger 試算平衡 Trial Balance 現(xiàn)金收款日記帳 Cash receipt journal 現(xiàn)金付款日記帳 Cash disbursements journal 銷售日記帳 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(xiàn)金與應收帳款 現(xiàn)金 Cash 銀行存款 Cash in bank 庫存現(xiàn)金 Cash in hand 流動資產(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(jié)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(jù) Note receivable 起運點交貨價 F.O.B shipping point 目的地交貨價 F.O.B destination point 商業(yè)折扣 Trade discount 現(xiàn)金折扣 Cash discount 銷售退回及折讓 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 直接沖銷法 Direct write-off method 帶息票據(jù) Interest bearing note 不帶息票據(jù) 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(xiàn) Discount 背書 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 起運地離岸價格 F.O.B shipping point 目的地抵岸價格 F.O.B destination 寄銷 Consignment 寄銷人 Consignor 承銷人 Consignee 定期盤存 Periodic inventory 永續(xù)盤存 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 先進先出法 First-in, first-out or FIFO 后進先出法 Lost-in, first-out or LIFO 移動平均法 Moving average 成本或市價孰低法 Lower of cost or market or LCM 市價 Market value 重置成本 Replacement cost 可變現(xiàn)凈值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售價格法 Retail method 成本率 Cost ratio。

6.會計科目中英文對照表

關鍵詞匯表

A

Accounting entity 會計主體

Accounting equation 會計平衡式

Accounting framework 會計框架

Accounting period concept 會計期間概念

Accounts 賬戶

Accounts payable 應付賬款

Accounts receivable 應收賬款

Accrual basis for accounting 權責發(fā)生制

Accrual concept 應計概念

Accumulated depreciation 累計折舊

Acid test ratio 速動比率

Activity ratios 效率比率

Activity-based costs systems 作業(yè)成本制度

Allowance for bad debts 壞賬準備

Allowance for doubtful accounts 不良壞賬準備

Amortization of bond discount 債券折價攤銷

7.常用會計英語 有哪些

補充：Accounting system 會計系統(tǒng) American Accounting Association 美國會計協(xié)會 American Institute of CPAs 美國注冊會計師協(xié)會 Audit 審計 Balance sheet 資產(chǎn)負債表 Bookkeepking 簿記 Cash flow prospects 現(xiàn)金流量預測 Certificate in Internal Auditing 內部審計證書 Certificate in Management Accounting 管理會計證書 Certificate Public Accountant注冊會計師 Cost accounting 成本會計 External users 外部使用者 Financial accounting 財務會計 Financial Accounting Standards Board 財務會計準則委員會 Financial forecast 財務預測 Generally accepted accounting principles 公認會計原則 General-purpose information 通用目的信息 Government Accounting Office 政府會計辦公室 Income statement 損益表 Institute of Internal Auditors 內部審計師協(xié)會 Institute of Management Accountants 管理會計師協(xié)會 Integrity 整合性 Internal auditing 內部審計 Internal control structure 內部控制結構 Internal Revenue Service 國內收入署 Internal users 內部使用者 Management accounting 管理會計 Return of investment 投資回報 Return on investment 投資報酬 Securities and Exchange Commission 證券交易委員會 Statement of cash flow 現(xiàn)金流量表 Statement of financial position 財務狀況表 Tax accounting 稅務會計 Accounting equation 會計等式 Articulation 勾稽關系 Assets 資產(chǎn) Business entity 企業(yè)個體 Capital stock 股本 Corporation 公司 Cost principle 成本原則 Creditor 債權人 Deflation 通貨緊縮 Disclosure 批露 Expenses 費用 Financial statement 財務報表 Financial activities 籌資活動 Going-concern assumption 持續(xù)經(jīng)營假設 Inflation 通貨膨漲 Investing activities 投資活動 Liabilities 負債 Negative cash flow 負現(xiàn)金流量 Operating activities 經(jīng)營活動 Owner's equity 所有者權益 Partnership 合伙企業(yè) Positive cash flow 正現(xiàn)金流量 Retained earning 留存利潤 Revenue 收入 Sole proprietorship 獨資企業(yè) Solvency 清償能力 Stable-dollar assumption 穩(wěn)定貨幣假設 Stockholders 股東 Stockholders' equity 股東權益 Window dressing 門面粉飾 Account 帳。

8.會計英文專業(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 Term Loan ，應付賬款accounts payable，預計負債Estimated Liabilities，預付賬款Prepayments

短期借款是指企業(yè)根據(jù)生產(chǎn)經(jīng)營的需要，從銀行或其他金融機構借入的償還期在一年以內的各種借款，包括生產(chǎn)周轉借款、臨時借款等。

應付賬款是企業(yè)（金融）應支付但尚未支付的手續(xù)費和傭金。

預計負債是指根據(jù)或有事項等相關準則確認的各項預計負債，包括對外提供擔保、未決訴訟、產(chǎn)品質量保證、重組義務以及固定資產(chǎn)和礦區(qū)權益棄置義務等產(chǎn)生的預計負債。

預付賬款是指企業(yè)按照購貨合同的規(guī)定，預先以貨幣資金或貨幣等價物支付供應單位的款項。

擴展資料：

預計負債的賬務處理

一、本科目核算企業(yè)確認的對外提供擔保、未決訴訟、產(chǎn)品質量保證、重組義務、虧損性合同等預計負債。

二、本科目可按形成預計負債的交易或事項進行明細核算。

三、預計負債的主要賬務處理。

（一）企業(yè)由對外提供擔保、未決訴訟、重組義務產(chǎn)生的預計負債，應按確定的金額，借記“營業(yè)外支出”等科目，貸記本科目。由產(chǎn)品質量保證產(chǎn)生的預計負債，應按確定的金額，借記“銷售費用”科目，貸記本科目。

由資產(chǎn)棄置義務產(chǎn)生的預計負債，應按確定的金額，借記“固定資產(chǎn)”或“油氣資產(chǎn)”科目，貸記本科目。在固定資產(chǎn)或油氣資產(chǎn)的使用壽命內，按計算確定各期應負擔的利息費用，借記“財務費用”科目，貸記本科目。

（二）實際清償或沖減的預計負債，借記本科目，貸記“銀行存款”等科目。

（三）根據(jù)確鑿證據(jù)需要對已確認的預計負債進行調整的，調整增加的預計負債，借記有關科目，貸記本科目；調整減少的預計負債做相反的會計分錄。

四、本科目期末貸方余額，反映企業(yè)已確認尚未支付的預計負債。

參考資料：

百度百科-短期借款

百度百科-應付賬款

百度百科-預計負債

百度百科-預付賬款