會(huì)計(jì)用語(yǔ)拆分資產(chǎn)
哈哈2974
petite妮妮崽
成本會(huì)計(jì)的種類(lèi)成本會(huì)計(jì)可按不同的標(biāo)志進(jìn)行分類(lèi).按成本會(huì)計(jì)制度分類(lèi),可分為實(shí)際成本制度、標(biāo)準(zhǔn)成本制度和估計(jì)成本制度.（1）實(shí)際成本制度.實(shí)際成本制度,是根據(jù)實(shí)際發(fā)生的各項(xiàng)支出計(jì)算成本的一種成本會(huì)計(jì)制度.（2）標(biāo)準(zhǔn)成本制度.標(biāo)準(zhǔn)成本制度,是以預(yù)先制定的產(chǎn)品標(biāo)準(zhǔn)成本為基礎(chǔ),用實(shí)際產(chǎn)量的標(biāo)準(zhǔn)成本同實(shí)際成本相比較并記錄和分析成本差異的一種成本制度.（3）估計(jì)成本制度.估計(jì)成本制度,是在產(chǎn)品生產(chǎn)前預(yù)先估算單位產(chǎn)品成本,憑以確定售價(jià),然后通過(guò)復(fù)式記賬將算出實(shí)際產(chǎn)量的估計(jì)成本與賬上實(shí)際成本比較,據(jù)以修改估計(jì)成本的一種歷史上曾采用過(guò)的不完整的成本會(huì)計(jì)制度.按成本計(jì)算模式分類(lèi),可分為完全成本計(jì)算模式和變動(dòng)成本計(jì)算模式.
amandawei201
會(huì)計(jì)常用資產(chǎn)類(lèi)詞匯
為了幫助大家會(huì)計(jì)行業(yè)的大家熟悉英語(yǔ)，我整理了一些會(huì)計(jì)常用英語(yǔ)詞匯，希望能對(duì)大家有所幫助!
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
無(wú)形資產(chǎn) intangible assets
專(zhuān)利權(quán) patents
非專(zhuān)利技術(shù) non-patents
商標(biāo)權(quán) trademarks, trade names
著作權(quán) copyrights
土地使用權(quán) tenure
商譽(yù) goodwill
無(wú)形資產(chǎn)減值準(zhǔn)備 intangible assets depreciation reserves
專(zhuān)利權(quán)減值準(zhǔn)備 patent rights depreciation reserves
商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves
未確認(rèn)融資費(fèi)用 unacknowledged financial charges
待處理財(cái)產(chǎn)損溢 wait deal assets loss or income
資產(chǎn)類(lèi) assets
流動(dòng)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 short-term investments - other
短期投資跌價(jià)準(zhǔn)備 short-term investments falling price reserves
應(yīng)收款 account receivable
應(yīng)收票據(jù) note receivable
銀行承兌匯票 bank acceptance
商業(yè)承兌匯票 trade acceptance
應(yīng)收股利 dividend receivable
應(yīng)收利息 interest receivable
應(yīng)收賬款 account receivable
其他應(yīng)收款 other notes receivable
壞賬準(zhǔn)備 bad debt reserves
預(yù)付賬款 advance money
應(yīng)收補(bǔ)貼款 cover deficit by state subsidies of receivable
庫(kù)存資產(chǎn) inventories
物資采購(gòu) 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(kù)存商品 finished goods
商品進(jìn)銷(xiāo)差價(jià) differences between purchasing and selling price
委托加工物資 work in process - outsourced
委托代銷(xiāo)商品 trust to and sell the goods on a commission basis
受托代銷(xiāo)商品 commissioned and sell the goods on a commission basis
存貨跌價(jià)準(zhǔn)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(fèi)用 deferred and prepaid expenses
長(zhǎng)期投資 long-term investment
長(zhǎng)期股權(quán)投資 long-term investment on stocks
股票投資 investment on stocks
其他股權(quán)投資 other investment on stocks
長(zhǎng)期債權(quán)投資 long-term investment on bonds
債券投資 investment on bonds
其他債權(quán)投資 other investment on bonds
長(zhǎng)期投資減值準(zhǔn)備 long-term investments depreciation reserves
股權(quán)投資減值準(zhǔn)備 stock rights investment depreciation reserves
債權(quán)投資減值準(zhǔn)備 bcreditor''s rights investment depreciation reserves
委托貸款 entrust loans
本金 principal
利息 interest
減值準(zhǔn)備 depreciation reserves
固定資產(chǎn) fixed assets
房屋 building
建筑物 structure
機(jī)器設(shè)備 machinery equipment
運(yùn)輸設(shè)備 transportation facilities
工具器具 instruments and implement
累計(jì)折舊 accumulated depreciation
固定資產(chǎn)減值準(zhǔn)備 fixed assets depreciation reserves
房屋、建筑物減值準(zhǔn)備 building/structure depreciation reserves
機(jī)器設(shè)備減值準(zhǔn)備 machinery equipment depreciation reserves
工程物資 project goods and material
專(zhuān)用材料 special-purpose material
專(zhuān)用設(shè)備 special-purpose equipment
預(yù)付大型設(shè)備款 prepayments for equipment
為生產(chǎn)準(zhǔn)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(shè)備 erecting equipment-in-process
技術(shù)改造工程 technical innovation project
大修理工程 general overhaul project
在建工程減值準(zhǔn)備 construction-in-process depreciation reserves
固定資產(chǎn)清理 liquidation of fixed assets
待處理財(cái)產(chǎn)損溢 wait deal assets loss or income
待處理流動(dòng)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
我愛(ài)微辣
一個(gè)分成2個(gè)或幾個(gè)固定資產(chǎn)，重新分配原值和累計(jì)折舊，原值之和與累計(jì)折舊之和要與原固定資產(chǎn)對(duì)上，折舊年限和方法不要變了
四肥居阿
流動(dòng)資產(chǎn)： CURRENT ASSETS:貨幣資金 Cash結(jié)算備付金 Provision of settlement fund拆出資金 Funds lent交易性金融資產(chǎn) Financial assets held for trading應(yīng)收票據(jù) Notes receivable應(yīng)收賬款 Accounts receivable預(yù)付款項(xiàng) Advances to suppliers應(yīng)收保費(fèi) Insurance premiums receivable應(yīng)收分保賬款 Cession premiums receivable應(yīng)收分保合同準(zhǔn)備金 Provision of cession receivable應(yīng)收利息 Interests receivable其他應(yīng)收款 Other receivable買(mǎi)入返售金融資產(chǎn) Recoursable financial assets acquired存貨 Inventories其中：原材料 Raw material庫(kù)存商品 Stock goods一年內(nèi)到期的非流動(dòng)資產(chǎn) Non-current assets maturing within one year其他流動(dòng)資產(chǎn) Other current assets流動(dòng)資產(chǎn)合計(jì) TOTAL CURRENT ASSETS非流動(dòng)資產(chǎn)：NON-CURRENT ASSETS發(fā)放貸款及墊款 Loans and payments on behalf可供出售金融資產(chǎn) Available-for-sale financial assets持有至到期投資 Held-to-maturity investments長(zhǎng)期應(yīng)收款 Long-term receivables長(zhǎng)期股權(quán)投資 Long-term equity investments投資性房地產(chǎn) Investment real estates固定資產(chǎn)原價(jià) Fixed assets original cost減：累計(jì)折舊 Less:Accumulated depreciation固定資產(chǎn)凈值 Fixed assets--net value減：固定資產(chǎn)減值準(zhǔn)備 Less:Fixed assets impairment provision固定資產(chǎn)凈額 Fixed assets--net book value在建工程 Construction in progress工程物資 Construction supplies固定資產(chǎn)清理 Fixed assets pending disposal生產(chǎn)性生物資產(chǎn) Bearer biological assets油氣資產(chǎn) Oil and natural gas assets無(wú)形資產(chǎn) Intangibel assets開(kāi)發(fā)支出 Research and development costs商譽(yù) Goodwill長(zhǎng)期待攤費(fèi)用 Long-term deferred expenses遞延所得稅資產(chǎn) Deferred tax assets其他非流動(dòng)資產(chǎn) Other non-current assets其中：特準(zhǔn)儲(chǔ)備物資 Physical assets reserve specifically authorized非流動(dòng)資產(chǎn)合計(jì) TOTAL NON-CURRENT ASSETS流動(dòng)負(fù)債：CURRENT LIABILITIES:短期借款 Short-term borrowings向中央銀行借款 Borrowings from central bank吸收存款及同業(yè)存放 Deposits from customers and interbank拆入資金 Deposit funds交易性金融負(fù)債 Financial assets held for liabilities應(yīng)付票據(jù) Notes payable應(yīng)付賬款 Accounts payable預(yù)收款項(xiàng) Advances from customers賣(mài)出回購(gòu)金融資產(chǎn)款 Funds from sales of financial assets with repurchasement agreement應(yīng)付手續(xù)費(fèi)及傭金 Handling charges and commissions payable應(yīng)付職工薪酬 Employee benefits payable其中：應(yīng)付工資 Including:Accrued payroll應(yīng)付福利費(fèi) Welfare benefits payable其中：職工獎(jiǎng)勵(lì)及福利基金 Including:Staff and workers' bonus and selfare應(yīng)交稅費(fèi) Taxes and surcharges payable其中：應(yīng)交稅金 Including:Taxes payable應(yīng)付利息 Interests payable其他應(yīng)付款 Other payables應(yīng)付分保賬款 Cession insurance premiums payable保險(xiǎn)合同準(zhǔn)備金 Provision for insurance contracts代理買(mǎi)賣(mài)證券款 Funds received as agent of stock exchange代理承銷(xiāo)證券款 Funds received as stock underwrite一年內(nèi)到期的非流動(dòng)負(fù)債 Non-current liabilities maturing within one year其他流動(dòng)負(fù)債 Other current liablities流動(dòng)負(fù)債合計(jì) TOTAL CURRENT LIABILITIES:非流動(dòng)負(fù)債：NON-CURRENT LIABILITIES:長(zhǎng)期借款 Long-term loans應(yīng)付債券 Debentures payable長(zhǎng)期應(yīng)付款 Long-term payables專(zhuān)項(xiàng)應(yīng)付款 Specific payable預(yù)計(jì)負(fù)債 Accrued liabilities遞延所得稅負(fù)債 Deferred tax liabilities其他非流動(dòng)負(fù)債 Other non-current liablities其中：特準(zhǔn)儲(chǔ)備基金 Authorized reserve fund非流動(dòng)負(fù)債合計(jì) TOTAL NON-CURRENT LIABILITIES:負(fù) 債 合 計(jì) TOTAL LIABILITIES所有者權(quán)益（或股東權(quán)益）： OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY實(shí)收資本（股本） Registered capital國(guó)家資本 National capital集體資本 Collective capital法人資本 Legal person's capital其中：國(guó)有法人資本 Including:State-owned legal person's capital集體法人資本 Collective legal person"s capital個(gè)人資本 Personal capital外商資本 Foreign businessmen's capital減：已歸還投資 Less:Returned investment實(shí)收資本（或股本）凈額 Registered capital--net book value資本公積 Capital surplus減：庫(kù)存股 Treasury stock專(zhuān)項(xiàng)儲(chǔ)備 Special reserve盈余公積 Surplus reserve其中：法定公積金 Including:Statutory accumulation reserve任意公積金 Discretionary accumulation儲(chǔ)備基金 Reserved funds企業(yè)發(fā)展基金 Enterprise expension funds利潤(rùn)歸還投資 Profits capitalised on retum of investments一般風(fēng)險(xiǎn)準(zhǔn)備 Provision for normal risks未分配利潤(rùn) Undistributed profits外幣報(bào)表折算差額 Exchange differences on translating foreign operations歸屬于母公司所有者權(quán)益合計(jì) Total owners' equity belongs to parent company少數(shù)股東權(quán)益 Minority interest所有者權(quán)益合計(jì) TOTAL OWNERS' EQUITY負(fù)債及所有者權(quán)益總計(jì) TOTAL LIABILITIES & OWNERS' EQUITY一、營(yíng)業(yè)總收入 OVERALL SALES其中：營(yíng)業(yè)收入 Including:Sales from operations其中：主營(yíng)業(yè)務(wù)收入 Including:sales of main operations其他業(yè)務(wù)收入 Income from other operations利息收入 Interest income已賺保費(fèi) Insurance premiums earned手續(xù)費(fèi)及傭金收入 Handling charges and commissions income二、營(yíng)業(yè)總成本 OVERALL COSTS其中：營(yíng)業(yè)成本 Including: Cost of operations其中：主營(yíng)業(yè)務(wù)成本 Including:Cost of main operations其他業(yè)務(wù)成本 cost of other operations利息支出 Interest expenses手續(xù)費(fèi)及傭金支出 Handling charges and commissions expenses退保金 Refund of insurance premiums賠付支出凈額 Net payments for insurance claims提取保險(xiǎn)合同準(zhǔn)備金凈額 Net provision for insurance contracts保單紅利支出 Commissions on insurance policies分保費(fèi)用 Cession charges營(yíng)業(yè)稅金及附加 Sales tax and additions銷(xiāo)售費(fèi)用 Selling and distribution expenses管理費(fèi)用 General and administrative expenses其中：業(yè)務(wù)招待費(fèi) business entertainment研究與開(kāi)發(fā)費(fèi) research and development財(cái)務(wù)費(fèi)用 Financial expenses其中：利息支出 Interest expense利息收入 Interest income匯兌凈損失（凈收益以“-”號(hào)填列） Gain or loss on foreign exchange transactions (less exchange gain)資產(chǎn)減值損失 Impairment loss on assets其他other加：公允價(jià)值變動(dòng)收益（損失以“-”號(hào)填列） Plus: Gain or loss from changes in fair values(loss expressed with "-")投資收益（損失以“-”號(hào)填列）Investment income(loss expressed with "-")其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投資收益 Including: Investment income from joint ventures and affiliates(loss expressed with "-")匯兌收益（損失以“-”號(hào)填列） Gain or loss on foreign exchange transactions s(loss expressed with "-")三、營(yíng)業(yè)利潤(rùn)（虧損以“－”號(hào)填列） PROFIT FROM OPERATIONS加：營(yíng)業(yè)外收入 Plus: Non-operating profit其中：非流動(dòng)資產(chǎn)處置利得 Gains from disposal of non-current assets非貨幣性資產(chǎn)交換利得 Gains from exchange of non-monetary assets政府補(bǔ)助 Government grant income債務(wù)重組利得 Gains from debt restructuring減：營(yíng)業(yè)外支出 Less:Non-operating expenses其中：非流動(dòng)資產(chǎn)處置損失 Including:Losses from disposal of non-current assets非貨幣性資產(chǎn)交換損失 Losses from exchange of non-monetary assets債務(wù)重組損失 Losses from debt restructuring四、利潤(rùn)總額（虧損總額以“－”號(hào)填列） PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")減：所得稅費(fèi)用 Less: Income tax expenses五、凈利潤(rùn)（凈虧損以“－”號(hào)填列） NET PROFIT (LOSS EXPRESSED WITH "-")歸屬于母公司所有者的凈利潤(rùn) Net profit belonging to parent company少數(shù)股東損益 Minority interest六、每股收益： EARNINGS PER SHARE (EPS)基本每股收益 Basic EPS稀釋每股收益 Diluted EPS七、其他綜合收益 OTHER CONSOLIDATED INCOME八、綜合收益總額 TOTAL CONSOLIDATED INCOME歸屬于母公司所有者的綜合收益總額 Consolidated income belonging to parent company歸屬于少數(shù)股東的綜合收益總額 Consolidated income belonging to Minority shareholders九、補(bǔ)充資料 SUPPLEMENTARY INFORMATION營(yíng)業(yè)總收入中：出口產(chǎn)品銷(xiāo)售收入 Including overall sales:sales income of export products營(yíng)業(yè)總成本中：出口產(chǎn)品銷(xiāo)售成本 Including overall costs:sales cost of export products
油炸妹子
accounting會(huì)計(jì)學(xué)accountant會(huì)計(jì)師bookkeeping簿記bookkeeper簿記師double-entry bookkeeping復(fù)式簿記single-entry bookkeeping單式簿記account book帳簿,會(huì)計(jì)簿冊(cè)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(cái)政年度income and expenditure, receipts and expenditure, output and input支出和收入assets資產(chǎn)liabilities債務(wù),負(fù)債debit借方turnover, volume of business營(yíng)業(yè)額,銷(xiāo)售額cash on hand留存現(xiàn)金,庫(kù)存現(xiàn)金cash balance現(xiàn)金余額,現(xiàn)款結(jié)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(guó)際貿(mào)易平衡balance of payments(國(guó)際)收支,國(guó)際收支差額表
納木錯(cuò)dolphin
成本拆分即成本分解，是將一定期間內(nèi)所發(fā)生的全部成本，按其同產(chǎn)銷(xiāo)量 (業(yè)務(wù)量) 的依存關(guān)系劃分為固定成本和變動(dòng)成本的過(guò)程。企業(yè)總成本經(jīng)分解后的基本構(gòu)成情況是：總成本 (y) =固定成本 (a) +單位變動(dòng)成本 (b) ×產(chǎn)銷(xiāo)量 (x)，其數(shù)學(xué)模型為直線回歸方程y=a+bx。
進(jìn)行成本分解的主要目的是為了通過(guò)確立成本性態(tài)模式，將成本同產(chǎn)銷(xiāo)量 (業(yè)務(wù)量) 之間的關(guān)系定量化，以便滿足對(duì)企業(yè)未來(lái)一定期間的生產(chǎn)經(jīng)營(yíng)活動(dòng)進(jìn)行規(guī)劃和控制的信息需要。常用的成本分解方法主要有高低點(diǎn)法和回歸直線法等。
在高低點(diǎn)法下，單位變動(dòng)成本 (b) =高、低點(diǎn)成本之差÷高、低點(diǎn)產(chǎn)量之差，固定成本 (a) =高 (低) 點(diǎn)成本-單位變動(dòng)成本×高 (低) 點(diǎn)產(chǎn)量。在回歸直線法下，單位變動(dòng)成本或成本變動(dòng)率 (b) = n∑×y-∑×∑y/n∑x2- (∑x) 2，固定成本 (a) =∑y-b∑x/n。
擴(kuò)展資料：
1、未耗成本與已耗成本
在財(cái)務(wù)會(huì)計(jì)中，將成本分為未耗成本與已耗成本兩大類(lèi)。未耗成本是指可在未來(lái)的會(huì)計(jì)期間產(chǎn)生收益的支出，此類(lèi)成本在資產(chǎn)負(fù)債表上列為資產(chǎn)項(xiàng)目，例如設(shè)備、存貨及應(yīng)收賬款等。已耗成本則是指本會(huì)計(jì)期間內(nèi)已經(jīng)消耗，且在未來(lái)會(huì)計(jì)期間不會(huì)創(chuàng)造收益的支出。
這類(lèi)成本又可分為費(fèi)用和損失，前者在損益表上列為當(dāng)期收益的減項(xiàng)，例如已銷(xiāo)產(chǎn)品的生產(chǎn)成本及各項(xiàng)期間費(fèi)用等，后者則因無(wú)相應(yīng)利益的產(chǎn)生，而在損益表上列為營(yíng)業(yè)外支出等項(xiàng)目，例如火災(zāi)、水災(zāi)等自然災(zāi)害造成的損失。
2、支出成本與機(jī)會(huì)成本
支出成本和機(jī)會(huì)成本是成本的兩種主要類(lèi)型。支出成本是過(guò)去、現(xiàn)在或未來(lái)的現(xiàn)金流出。機(jī)會(huì)成本是指由于選擇最優(yōu)方案而放棄的次優(yōu)方案上的收益。
會(huì)計(jì)系統(tǒng)的特征是記錄支出成本而不記錄機(jī)會(huì)成本。但是，管理者為了保證所作的決策是最優(yōu)的，在進(jìn)行決策時(shí)應(yīng)考慮機(jī)會(huì)成本。
參考資料來(lái)源：百度百科-成本分解
優(yōu)質(zhì)會(huì)計(jì)資格證問(wèn)答知識(shí)庫(kù)