英語(yǔ)縮略語(yǔ)(英文縮寫(xiě)10)
1.會(huì)計(jì)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(bǔ)遺和勘誤 Acc。
acceptance or accepted 承兌 Accrd。 Int accrued interest 應(yīng)計(jì)利息 Acct。
account 帳戶(hù)、帳目 Acct。 accountant 會(huì)計(jì)師、會(huì)計(jì)員 Acct。
accounting 會(huì)計(jì)、會(huì)計(jì)學(xué) Acct。No。
account number 帳戶(hù)編號(hào)、帳號(hào) Acct。 Tit。
account title 帳戶(hù)名稱(chēng)、會(huì)計(jì)科目 ACN air consignment 航空托運(yùn)單 a/c no。 account number 帳戶(hù)編號(hào)、帳號(hào) Acpt。
acceptance or accepted 承兌 A/CS Pay。 accounts payable 應(yīng)付帳款 A/CS Rec。
accounts receivable 應(yīng)收帳款 ACT advance corporation tax 預(yù)扣公司稅 ACU Asia Currency Unit 亞洲貨幣單位 A。 C。
V actual cash value 實(shí)際現(xiàn)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(yù)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(diào)整分錄 Amt。
amount 金額、總數(shù) Ann。 annuity 年金 A/P account paid 已付賬款 A/P account payable 應(yīng)付帳款 A/P accounting period 會(huì)計(jì)期間 A/P advise and pay 付款通知 A/R account receivable 應(yīng)收帳款 A/R at the rate of 以……比例 a/r all risks （保險(xiǎn)）全險(xiǎn) 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(zhuǎn)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(jī)（柜員機(jī)） ATS automated trade system 自動(dòng)交易系統(tǒng) ATS automatic transfer service 自動(dòng)轉(zhuǎn)移服務(wù) Attn。 attention 注意 Atty。
attorney 代理人 auct。 auction 拍賣(mài) Aud。
auditor 審計(jì)員、審計(jì)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(jù)、買(mǎi)入?yún)R票 b&b bed & breakfast 住宿費(fèi)和早餐費(fèi) 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(xiàn)票據(jù) 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(bào)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 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(guó)際清算銀行 。 A。
chartered accountant; chief accountant 特許會(huì)計(jì)師、主任（主管）會(huì)計(jì)師 C。 A。
commercial agent 商業(yè)代理、代理商 C。 A。
consumers' association 消費(fèi)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(jì)價(jià)模式 C。 A。
S。 cost accounting standards 成本會(huì)計(jì)標(biāo)準(zhǔn) c。
b。, C。
B。 cash book 現(xiàn)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(duì)銷(xiāo) c/d carried down 過(guò)次頁(yè)、結(jié)轉(zhuǎn)下期 。
2.會(huì)計(jì)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(jié)轉(zhuǎn)
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(jié)轉(zhuǎn)”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(fù)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(xí)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(kuò)展資料：
注意事項(xiàng)
為了保證賬頁(yè)的連續(xù)性，在前一頁(yè)注明過(guò)次頁(yè)，在后一頁(yè)注明承前頁(yè)。
就是接著下頁(yè)繼續(xù)記帳，和前頁(yè)轉(zhuǎn)過(guò)來(lái)的意思.是賬目的完整性的記錄標(biāo)記。
每一帳頁(yè)登記完畢結(jié)轉(zhuǎn)下頁(yè)時(shí)，應(yīng)當(dāng)結(jié)出本頁(yè)合計(jì)數(shù)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(nèi)，并在摘要欄內(nèi)注明‘過(guò)次頁(yè)’和‘承前頁(yè)’字樣；也可以將本頁(yè)合計(jì)數(shù)及金額只寫(xiě)在下頁(yè)第一行有關(guān)欄內(nèi)，并在摘要欄內(nèi)注明‘承前頁(yè)’字樣?！币簿褪钦f(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(nèi)結(jié)出發(fā)生額合計(jì)數(shù)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(jì)數(shù)及余額，不在上頁(yè)最后一行結(jié)出發(fā)生額合計(jì)數(shù)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(jì)
3.有人有會(huì)計(jì)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(duì)照1001庫(kù)存現(xiàn)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(yīng)收票據(jù)Notes Receivable1122應(yīng)收賬款A(yù)ccounts Receivable1123預(yù)付賬款A(yù)dvance to suppliers1131應(yīng)收股利Dividend Receivable1132應(yīng)收利息Accrued Interest Receivable1231其他應(yīng)收款Other Receivable1241壞賬準(zhǔn)備Provision for bad debts1321代理業(yè)務(wù)資產(chǎn)Capital in Vicarious Business1401材料采購(gòu)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(kù)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(zhǔn)備Reserve For Stock Depreciation1501待攤費(fèi)用Unamortized Expenditures1521持有至到期投資Held-To-Maturity Investment1522持有至到期投資減值準(zhǔn)備Reserve for Held-To-Maturity Investment Impairment1523可供出售金融資產(chǎn)Financial Assets Available for Sale1524長(zhǎng)期股權(quán)投資Long-term Equity Investment1525長(zhǎng)期股權(quán)投資減值準(zhǔn)備Reserve for Long-term Equity Investment Impairment1526投資性房地產(chǎn)Investment Real Estate1531長(zhǎng)期應(yīng)收款Long-term Accounts Receivable1541未實(shí)現(xiàn)融資收益Unrealized Financing Profits1601固定資產(chǎn)Fixed assets1602累計(jì)折舊Accumulative Depreciation1603固定資產(chǎn)減值準(zhǔn)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(jì)攤銷(xiāo)Accumulated Amortization1703無(wú)形資產(chǎn)減值準(zhǔn)備Reserve for Intangible Assets Impairment1711商譽(yù)Business Reputation1801長(zhǎng)期待攤費(fèi)用Long-term Deferred Expenses1811遞延所得稅資產(chǎn)Deferred Income Tax Assets1901待處理財(cái)產(chǎn)損溢Profit & loss of assets pending disposal2001短期借款Short-term Borrowings2101交易性金融負(fù)債Transactional Moneytary Liabilities2201應(yīng)付票據(jù)Notes Payable2202應(yīng)付賬款A(yù)ccounts Payable2205預(yù)收賬款A(yù)dvance from customers2211應(yīng)付職工薪酬P(guān)ayroll Payable2221應(yīng)交稅費(fèi)Taxes Payable2231應(yīng)付股利Dividend Payable2232應(yīng)付利息Accrued Interest Payable2241其他應(yīng)付款Other Accounts Payable2314代理業(yè)務(wù)負(fù)債Liabilities from Vicarious Business2401預(yù)提費(fèi)用Accrued expensess2411預(yù)計(jì)負(fù)債Estimated Liabilities2501遞延收益Deferred Profits2601長(zhǎng)期借款Long-term loans2602長(zhǎng)期債券Long-term Bonds2801長(zhǎng)期應(yīng)付款Long-term Payable2802未確認(rèn)融資費(fèi)用Unsettled Financing Expenses2811專(zhuān)項(xiàng)應(yīng)付款Special Accounts Payable2901遞延所得稅負(fù)債Deferred Income Tax Liabilities3101衍生工具Derivative Tools3201套期工具Arbitrage Tools3202被套期項(xiàng)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(rùn)Profit & loss summary4104利潤(rùn)分配Distribution profit4201庫(kù)存股Treasury Share5001生產(chǎn)成本Production Costs5101制造費(fèi)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(fèi)用Marketing Costs6602管理費(fèi)用Managing Costs6603財(cái)務(wù)費(fèi)用Financing Costs6604勘探費(fèi)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(diào)整Prior period profit & loss adjustment。
4.我想知道一些常用的會(huì)計(jì)英語(yǔ)詞匯的簡(jiǎn)寫(xiě)
(1)會(huì)計(jì)與會(huì)計(jì)理論 會(huì)計(jì) accounting 決策人 Decision Maker 投資人 Investor 股東 Shareholder 債權(quán)人 Creditor 財(cái)務(wù)會(huì)計(jì) Financial Accounting 管理會(huì)計(jì) Management Accounting 成本會(huì)計(jì) Cost Accounting 私業(yè)會(huì)計(jì) Private Accounting 公眾會(huì)計(jì) Public Accounting 注冊(cè)會(huì)計(jì)師 CPA Certified Public Accountant 國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) IASC 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) AICPA 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì) FASB 管理會(huì)計(jì)協(xié)會(huì) IMA美國(guó)會(huì)計(jì)學(xué)會(huì) AAA 稅務(wù)稽核署 IRS 獨(dú)資企業(yè) Proprietorship 合伙人企業(yè) Partnership 公司 Corporation 會(huì)計(jì)目標(biāo) Accounting Objectives 會(huì)計(jì)假設(shè) Accounting Assumptions 會(huì)計(jì)要素 Accounting Elements 會(huì)計(jì)原則 Accounting Principles 會(huì)計(jì)實(shí)務(wù)過(guò)程 Accounting Procedures 財(cái)務(wù)報(bào)表 Financial Statements 財(cái)務(wù)分析Financial Analysis 會(huì)計(jì)主體假設(shè) Separate-entity Assumption 貨幣計(jì)量假設(shè) Unit-of-measure Assumption 持續(xù)經(jīng)營(yíng)假設(shè) Continuity(Going-concern) Assumption 會(huì)計(jì)分期假設(shè) Time-period Assumption 資產(chǎn) Asset 負(fù)債 Liability 業(yè)主權(quán)益 Owner's Equity 收入 Revenue 費(fèi)用 Expense 收益 Income 虧損 Loss 歷史成本原則 Cost Principle 收入實(shí)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(quán)責(zé)發(fā)生制 Accrual Basis 現(xiàn)金收付制 Cash Basis 財(cái)務(wù)報(bào)告 Financial Report 流動(dòng)資產(chǎn) Current assets 流動(dòng)負(fù)債 Current Liabilities 長(zhǎng)期負(fù)債 Long-term Liabilities 投入資本 Contributed Capital 留存收益 Retained Earning------------------------------------------------------------(2)會(huì)計(jì)循環(huán) 會(huì)計(jì)循環(huán) Accounting Procedure/Cycle 會(huì)計(jì)信息系統(tǒng) Accounting information System 帳戶(hù) Ledger 會(huì)計(jì)科目 Account 會(huì)計(jì)分錄 Journal entry 原始憑證 Source Document 日記帳 Journal 總分類(lèi)帳 General Ledger 明細(xì)分類(lèi)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(xiāo)售日記帳 Sales Journal 購(gòu)貨日記帳 Purchase Journal 普通日記帳 General Journal 工作底稿 Worksheet 調(diào)整分錄 Adjusting entries 結(jié)帳 Closing entries----------------------------------------------------------(3)現(xiàn)金與應(yīng)收帳款 現(xiàn)金 Cash 銀行存款 Cash in bank 庫(kù)存現(xiàn)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(duì)帳單 Bank statement 銀行存款調(diào)節(jié)表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 應(yīng)付憑單 Vouchers payable 應(yīng)收帳款 Account receivable 應(yīng)收票據(jù) Note receivable 起運(yùn)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(xiàn)金折扣 Cash discount 銷(xiāo)售退回及折讓 Sales return and allowance 壞帳費(fèi)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(fù)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(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(shū) Endorse 拒付費(fèi) 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(yùn)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(xù)盤(pán)存 Perpetual inventory購(gòu)貨 Purchase 購(gòu)貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and shortages 分批認(rèn)定法 Specific identification 加權(quán)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(xiàn)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(guó)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(cè)為非贏利性服務(wù)機(jī)構(gòu)。該考試以其嚴(yán)格規(guī)范實(shí)用的作風(fēng)聞名于世，并被世界上絕大多數(shù)經(jīng)濟(jì)發(fā)達(dá)的國(guó)家接受，并延續(xù)至今。 LCCI在全世界86個(gè)國(guó)家設(shè)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(rèn)的國(guó)際職業(yè)資格鑒定組織。特別是在英聯(lián)邦國(guó)家和東南亞國(guó)家一直享有“求職的通行證”的美譽(yù)。
課程介紹：LCCI國(guó)際商務(wù)英語(yǔ)（一級(jí)）（EFB1）：是一門(mén)基礎(chǔ)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(shè)計(jì)。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(xiàn)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(dá)自我。LCCI國(guó)際商務(wù)英語(yǔ)（二級(jí)）（EFB2）：適合于那些希望利用現(xiàn)時(shí)及普及的商務(wù)溝通方式來(lái)加強(qiáng)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(nèi)容進(jìn)行有效的商務(wù)寫(xiě)作，以達(dá)成特定目的。商務(wù)英語(yǔ)將使你運(yùn)用現(xiàn)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(guó)際商務(wù)英語(yǔ)（三級(jí)）（EFB3）：是一門(mén)高級(jí)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(jí)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(shù)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(shì)：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(guó)教育部與勞動(dòng)和社會(huì)保障部引進(jìn)的第一個(gè)國(guó)際職業(yè)資格證書(shū)；3. LCCI于1995年進(jìn)入中國(guó)。1999年9月13日，LCCIEB與中國(guó)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(xiàng)目聯(lián)合頒證合作協(xié)議”，該項(xiàng)目是當(dāng)時(shí)中英合作16個(gè)項(xiàng)目之一。自此，國(guó)際國(guó)內(nèi)2大權(quán)威職業(yè)資格認(rèn)證機(jī)構(gòu)開(kāi)始聯(lián)手。
6.會(huì)計(jì)英文專(zhuān)業(yè)詞翻譯：短期借款,應(yīng)付賬款,預(yù)計(jì)負(fù)債,預(yù)付賬款
短期借款Short-termnbsp;borrowingnbsp；應(yīng)付賬款A(yù)ccountsnbsp;payablenbsp；預(yù)計(jì)負(fù)債Projectednbsp;liabilitiesnbsp；預(yù)付賬款Prepaidnbsp;Accountsnbsp;AAAnbsp;nbsp；美國(guó)會(huì)計(jì)學(xué)會(huì)Abacusnbsp；《算盤(pán)》雜志abacusnbsp;nbsp；算盤(pán)Abandonmentnbsp；廢棄，報(bào)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；線上項(xiàng)目absolutenbsp;amountnbsp;nbsp；絕對(duì)數(shù)，絕對(duì)金額absolutenbsp;endorsementnbsp;nbsp；絕對(duì)背書(shū)absolutenbsp;insolvencynbsp;nbsp；絕對(duì)無(wú)力償付absolutenbsp;prioritynbsp;nbsp；絕對(duì)優(yōu)先求償權(quán)absolutenbsp;valuenbsp;nbsp；絕對(duì)值absorbnbsp;nbsp；攤配，轉(zhuǎn)并absorptionnbsp;accountnbsp;nbsp；攤配賬戶(hù)，轉(zhuǎn)并賬戶(hù)absorptionnbsp;costingnbsp;nbsp；攤配成本計(jì)算法abstractnbsp;nbsp；摘要表abusenbsp;nbsp；濫用職權(quán)abusenbsp;ofnbsp;taxnbsp;shelternbsp;nbsp；濫用避稅項(xiàng)目ACCAnbsp；特許公認(rèn)會(huì)計(jì)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(jù)③驗(yàn)收acceptancenbsp;billnbsp;nbsp；承兌票據(jù)acceptancenbsp;registernbsp;nbsp；承兌票據(jù)登記簿acceptancenbsp;samplingnbsp；驗(yàn)收抽樣accessnbsp;timenbsp;nbsp；存取時(shí)間accommodationnbsp;nbsp；融通accommodationnbsp;billnbsp;nbsp；融通票據(jù)accommodationnbsp;endorsementnbsp;nbsp；融通背書(shū)accountnbsp；①賬戶(hù)，會(huì)計(jì)科目②賬簿，報(bào)表③賬目，賬項(xiàng)④記賬accountabilitynbsp;nbsp；經(jīng)營(yíng)責(zé)任，會(huì)計(jì)責(zé)任accountabilitynbsp;unitnbsp;nbsp；責(zé)任單位Accountancynbsp;nbsp；《會(huì)計(jì)》雜志accountancynbsp;nbsp；會(huì)計(jì)accountantnbsp;nbsp；會(huì)計(jì)員，會(huì)計(jì)師accountantnbsp;generalnbsp;nbsp；會(huì)計(jì)主任，總會(huì)計(jì)accountingnbsp;innbsp;chargenbsp;nbsp；主管會(huì)計(jì)師accountant,snbsp;legalnbsp;liabilitynbsp;nbsp；會(huì)計(jì)師的法律責(zé)任accountant,snbsp;reportnbsp;nbsp；會(huì)計(jì)師報(bào)告accountant,snbsp;responsibilitynbsp;nbsp；會(huì)計(jì)師職責(zé)accountnbsp;formnbsp;nbsp；賬戶(hù)式，賬式accountingnbsp；①會(huì)計(jì)②會(huì)計(jì)學(xué)accountingnbsp;assumptionnbsp;nbsp；會(huì)計(jì)假定，會(huì)計(jì)假設(shè)accountingnbsp;basisnbsp;nbsp；會(huì)計(jì)基準(zhǔn)，會(huì)計(jì)基本方法accountingnbsp;changesnbsp;nbsp；會(huì)計(jì)變更accountingnbsp;conceptnbsp;nbsp；會(huì)計(jì)概念accountingnbsp;controlnbsp;nbsp；會(huì)計(jì)控制accountingnbsp;conventionnbsp;nbsp；會(huì)計(jì)常規(guī)，會(huì)計(jì)慣例accountingnbsp;corporationnbsp;nbsp；會(huì)計(jì)公司accountingnbsp;cyclenbsp;nbsp；會(huì)計(jì)循環(huán)accountingnbsp;datanbsp;nbsp；會(huì)計(jì)數(shù)據(jù)accountingnbsp;doctrinenbsp;nbsp；會(huì)計(jì)信條accountingnbsp;documentnbsp;nbsp；會(huì)計(jì)憑證accountingnbsp;elementsnbsp;nbsp；會(huì)計(jì)要素accountingnbsp;entitynbsp;nbsp；會(huì)計(jì)主體，會(huì)計(jì)個(gè)體accountingnbsp;entrynbsp;nbsp；會(huì)計(jì)分錄accountingnbsp;equationnbsp;nbsp；會(huì)計(jì)等式accountingnbsp;eventnbsp;nbsp；會(huì)計(jì)事項(xiàng)accountingnbsp;exposurenbsp;nbsp；會(huì)計(jì)暴露，會(huì)計(jì)暴露風(fēng)險(xiǎn)accountingnbsp;firmnbsp;nbsp；會(huì)計(jì)事務(wù)所Accountingnbsp;Hallnbsp;ofnbsp;Famenbsp;nbsp；會(huì)計(jì)名人堂accountingnbsp;harmonizationnbsp;nbsp；會(huì)計(jì)協(xié)調(diào)化accountingnbsp;identitynbsp;nbsp；會(huì)計(jì)恒等。
7.求英文會(huì)計(jì)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 。
