發(fā)出商品會(huì)計(jì)英文
dodolong64
咔嚓咔嚓咔嚓啦
1,AAA ,美國(guó)會(huì)計(jì)學(xué)會(huì) 2,Abacus,《算盤》雜志 3,abacus ,算盤 4,Abandonment," 廢棄 , 報(bào) 廢;委付" 5,abandonment value ,廢 棄價(jià)值 6,abatement, ①減免②沖 銷 7,ability to service debt ,償債能力 8,abnormal cost ,異常成 本 9,abnormal spoilage ,異 常損耗 10,above par , 超過票面 價(jià)值 11,above the line, 線上 項(xiàng)目 12,absolute amount ,"絕 對(duì)數(shù),絕對(duì)金額" 13,absolute endorsement ,絕對(duì)背書 14,absolute insolvency , 絕對(duì)無(wú)力償付 15,absolute priority , 絕對(duì)優(yōu)先求償權(quán) 16,absolute value ,絕對(duì) 值 17,absorb ,"攤配,轉(zhuǎn)并" 18,absorption account ,"攤配賬戶,轉(zhuǎn)并 賬戶" 19,absorption costing , 攤配成本計(jì)算法 20,abstract ,摘要表 21,abuse ,濫用職權(quán) 22,abuse of tax shelter , 濫用避稅項(xiàng)目 23,ACCA, 特許公認(rèn)會(huì)計(jì)師 公會(huì) 24,accelerated cost recovery system ,加速成 本收回制度 25,accelerated depreciation method ," 加速折舊法,快速折舊法" 26,acceleration clause ," 加速償付條款 , 提前償付條款" 27,acceptance, ①承兌② 已承兌票據(jù)③驗(yàn)收 28,acceptance bill , 承 兌票據(jù) 29,acceptance register , 承兌票據(jù)登記簿 30,acceptance sampling, 驗(yàn)收抽樣 31,access time , 存取時(shí) 間 32,accommodation ,融通 33,accommodation bill , 融通票據(jù) 34,accommodation endorsement ,融通背書 35,account," ① 賬 戶 , 會(huì) 計(jì)科目②賬簿 , 報(bào)表③賬 目,賬項(xiàng)④記賬" 36,accountability ," 經(jīng) 營(yíng)責(zé)任,會(huì)計(jì)責(zé)任" 37,accountability unit , 責(zé)任單位 38,Accountancy ,《會(huì)計(jì)》 雜志 39,accountancy ,會(huì)計(jì) 40,accountant ,"會(huì)計(jì)員, 會(huì)計(jì)師" 41,accountant general ,"會(huì)計(jì)主任,總會(huì) 計(jì)" 42,accounting in charge , 主管會(huì)計(jì)師 43,"accountant,s legal liability ", 會(huì)計(jì)師的法 律責(zé)任 44,"accountant,s report ",會(huì)計(jì)師報(bào)告 45,"accountant,s responsibility ",會(huì)計(jì)師 職責(zé) 46,account form ," 賬戶 式,賬式" 47,accounting, ①會(huì)計(jì)② 會(huì)計(jì)學(xué) 48,accounting assumption ," 會(huì)計(jì)假定 ,會(huì)計(jì)假設(shè)" 49,accounting basis ," 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法" 50,accounting changes , 會(huì)計(jì)變更
小樹小樹小樹
Account Code Account Title 1001 現(xiàn)金 Cash1002 銀行存款 Cash in Bank1015 其他貨幣資金 Other cash and cash equivalents1101 交易性金融資產(chǎn)（短期投資） Held for trading financial assets1121 應(yīng)收票據(jù) Note receivable1122 應(yīng)收賬款 Account receivable1123 預(yù)付帳款 Account prepaid1231 其他應(yīng)收款 Other receivable123101 應(yīng)收出口退稅 refund of tax for export receivable123102 應(yīng)收補(bǔ)貼款 subsidies of receivable123199 其他 other1241 壞賬準(zhǔn)備 Bad debt reserves1321 受托代銷商品 Commissioned and sell the goods on a commission basis1401 商品采購(gòu) merchandise purchase1403 材料物資 Material1406 庫(kù)存商品 Goods on hand1407 發(fā)出商品（分期收款發(fā)出商品） Goods on installment sale1408 出租商品 Merchandise held for rental1410 商品進(jìn)銷差價(jià)（包含受托代銷商品差價(jià)） Differences between purchasing and selling price1411 委托加工商品 Materials in outside processing1412 包裝物及低值易耗品 Wrappage & consumable supplies141201 包裝物 wrappage141202 辦公用品 Office supplies141203 電器家私 electrical home appliance & furnishings141204 倉(cāng)儲(chǔ)物品 things for warehouse1461 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves1501 待攤費(fèi)用 Deferred and prepaid expenses150101 租賃費(fèi) lease rental150102 辦公家私 furnishings150103 養(yǎng)路費(fèi) road maintaining fee150104 裝修費(fèi) fit up fee150199 待轉(zhuǎn)進(jìn)項(xiàng)稅 Pending changerover VAT on purchase15019901 進(jìn)口待采集 Pending collection import VAT15019902 普通待認(rèn)證 Pending attestation VAT15019903 運(yùn)費(fèi)待認(rèn)證 Pending Transportation VAT1524 長(zhǎng)期股權(quán)投資 long term of equity share investment1601 固定資產(chǎn) fixed assets1602 累計(jì)折舊 Accumulated depreciation1603 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves1604 在建工程 Construction-in-process1606 固定資產(chǎn)清理 Liquidation of fixed assets1701 無(wú)形資產(chǎn) Intangible assets170101 商標(biāo) Trademarks1801 長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses1901 待處理財(cái)產(chǎn)損益 Assets loss or income in suspense190101 待處理流動(dòng)資產(chǎn)損益 Assets loss or income in suspense190102 待處理固定資產(chǎn)損益 Assets loss or income in suspense1902 其他長(zhǎng)期資產(chǎn) Other Long Term Assets190201 特準(zhǔn)儲(chǔ)備物資 Physical assets reserve specifically authorized 2001 短期借款 Short term debt2201 應(yīng)付票據(jù) Notes payable2202 應(yīng)付帳款 Account payable2205 預(yù)收帳款 Deposit received2211 應(yīng)付職工薪酬（含福利費(fèi)） Wages & welfarism payable2221 應(yīng)交稅費(fèi)（含應(yīng)交稅金和其他應(yīng)交款） Taxes and dues payable222101 個(gè)人所得稅 individual income tax222102 應(yīng)交增值稅 value added tax payable22210201 進(jìn)項(xiàng)稅額 VAT on purchase22210202 已交稅金 VAT paid22210203 轉(zhuǎn)出未交增值稅 unpaid VAT changeover22210204 減免稅額 tax deduction22210205 銷項(xiàng)稅額 VAT on sales22210206 進(jìn)項(xiàng)稅額轉(zhuǎn)出 changeover VAT on purchase22210207 轉(zhuǎn)出多交增值稅 overpaid VAT changeover22210208 出口退稅 VAT Refund for exported22210209 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 export deduct domestic sales goods tax222103 未交增值稅 Unpaid VAT222104 關(guān)稅 tariff222105 應(yīng)交消費(fèi)稅 consumption tax payable222106 應(yīng)交城市維護(hù)建設(shè)稅 tax for maintaining and building cities payable222107 應(yīng)交所得稅 income tax payable222108 待抵扣進(jìn)項(xiàng)稅額 pending deduct VAT on purchase222109 待調(diào)整 pending adjust222110 其他應(yīng)交款 other fund in conformity with paying22211001 應(yīng)交教育費(fèi)附加 educational fee payable2241 其他應(yīng)付款 Other payables2401 預(yù)提費(fèi)用 Provision for expenses2402 特準(zhǔn)儲(chǔ)備資金 Fund reserve specifically authorized2601 長(zhǎng)期借款 Long term loans2602 長(zhǎng)期債卷（應(yīng)付債卷） long term bonds2801 長(zhǎng)期應(yīng)付款 Long term account payable2811 專項(xiàng)應(yīng)付款 Special payable2901 遞延所得稅負(fù)債 Deferred income tax liabilities2902 住房周轉(zhuǎn)金 Housing Revolving Funds 4001 實(shí)收資本 Paid in capital4002 資本公積 Capital reserve400201 資本溢價(jià) Capital premium4101 盈余公積 Surplus reserves410101 公益金 Legal public welfare fund4103 本年利潤(rùn) Current year profits4104 利潤(rùn)分配 Profit distribution410401 未分配利潤(rùn) undistributed profit410402 盈余公積補(bǔ)虧 surplus reserves recover loss410403 提取盈余公積 Withdrawal legal surplus410404 應(yīng)付利潤(rùn) profit payable410405 轉(zhuǎn)作獎(jiǎng)金的利潤(rùn) profit change to bonus410406 應(yīng)交特種基金 special funds payable410407 歸還借款的利潤(rùn) profit return loan410408 單項(xiàng)留用的利潤(rùn) profit reserved for a single item 6001 主營(yíng)業(yè)務(wù)收入 Prime operating revenue6051 其他業(yè)務(wù)收入 Other operating revenue6052 代購(gòu)代銷收入 Income from purchase and sales commission6061 匯兌損益 Exchange gain or loss6111 投資收益（包含補(bǔ)貼收入） Investment revenue (include Subsidize revenue)6301 營(yíng)業(yè)外收入 Non operating revenue6401 主營(yíng)業(yè)務(wù)成本 Operating costs6402 其他業(yè)務(wù)支出 Other business expense6403 代購(gòu)代銷支出 Expense from purchase and sales commission6405 營(yíng)業(yè)稅金及附加 Sales tax and extra charges6601 銷售費(fèi)用 Operating expenses660101 財(cái)產(chǎn)保險(xiǎn) property insurance660102 包裝費(fèi) packaging fee660103 報(bào)關(guān)費(fèi) customs charges660104 商檢費(fèi) commodity inspection fee660105 維修費(fèi) repair charge660106 倉(cāng)庫(kù)租金費(fèi) rental for Warehouse660107 運(yùn)輸費(fèi) carriage charges660108 倉(cāng)儲(chǔ)費(fèi) storage Fee660109 汽油費(fèi) gasoline660110 汽車行駛費(fèi) car travel fee660111 差旅費(fèi) travel expense660112 設(shè)計(jì)費(fèi) design fee660113 辦公費(fèi) office allowance660114 工資 staff salaries660115 裝卸費(fèi) handling charges660116 廣告費(fèi) advertising fee660199 其他 other6602 管理費(fèi)用 Adminisstrative expenses660201 辦公費(fèi) office allowance660202 停車費(fèi) car parking fee660203 汽油費(fèi) gasoline660204 路橋費(fèi) toll charge660205 電話費(fèi) correspondence fee660206 差旅費(fèi) travel expense660207 印花稅 stamp tax660208 折舊 depreciation660209 咨詢費(fèi) Consult fee660210 福利費(fèi) welfarism660211 網(wǎng)絡(luò)費(fèi) network fee660212 租賃費(fèi) lease rental660213 工資 staff salaries660214 業(yè)務(wù)招待費(fèi) business entertainment660215 低值易耗品攤銷 article of consumption660216 水電費(fèi) utilities660217 管理費(fèi) administrative fee660218 養(yǎng)路費(fèi) toll maintenance fee 660219 交通費(fèi) 660220 洗車費(fèi) car washing fee660221 廣告費(fèi) advertising fee660222 服務(wù)費(fèi) clothing fee660223 審計(jì)費(fèi) auditing fee660224 業(yè)務(wù)宣傳費(fèi) business propagandize fee660225 社保 social security660299 其他 other6603 財(cái)務(wù)費(fèi)用 Finance charge660301 利息 interest exchange660302 手續(xù)費(fèi)/工本費(fèi) charge for trouble6711 營(yíng)業(yè)外支出 Nonbusiness expenditure671101 固定資產(chǎn)減值準(zhǔn)備 fixed assets depreciation reserves6801 所得稅 Income tax6901 以前年度損益調(diào)整 Prior year income adjustment (PYIA)
加油嘴饞的我
disposal 在會(huì)計(jì)學(xué)中是處置、清理的意思，應(yīng)該和其他詞聯(lián)合使用，比如：資產(chǎn)處置是Asset Disposal；固定資產(chǎn)清理是Disposal of Fixed Assets，等等。
disposal
英 [d??sp??zl]? ?美 [d??spo?zl]
n.去掉;清除;處理;(企業(yè)、財(cái)產(chǎn)等的)變賣，讓與
[U]?去掉；清除；處理
1、a bomb disposal squad
炸彈清除小組
2、sewage disposal systems
污水處理系統(tǒng)
3、the disposal of nuclear waste
核廢料的處理
生產(chǎn)和處置的主要方式是: 非經(jīng)營(yíng)性資產(chǎn)的轉(zhuǎn)讓、出售、損失、報(bào)廢和轉(zhuǎn)換為經(jīng)營(yíng)資產(chǎn)。
企業(yè)因銷售、報(bào)廢、損壞而轉(zhuǎn)移清理的固定資產(chǎn)價(jià)值, 以及清算過程中發(fā)生的清理費(fèi)用和清算收入。
"固定資產(chǎn)清理" 資產(chǎn)類別賬戶, 用于核算轉(zhuǎn)讓給清算出售、報(bào)廢和損壞的企業(yè)的凈資產(chǎn)價(jià)值, 以及清算過程中發(fā)生的清理費(fèi)用和清算收入。
轉(zhuǎn)移給借款人清算的固定資產(chǎn)轉(zhuǎn)讓的凈值和清算過程中發(fā)生的費(fèi)用;貸款人登記收回固定資產(chǎn)銷售價(jià)格、殘值和可變價(jià)格收入, 其信用余額代表清算后的凈收益;業(yè)務(wù)外費(fèi)用 "賬戶。
布魯凡迪克思琪
一、資產(chǎn)類庫(kù)存現(xiàn)金（Cash on hand）銀行存款（Cash in bank）其他貨幣資金(Other cash and cash equivalents)存出保證金(Refundable deposits)交易性金融資產(chǎn)(Financial assets at fair value through profit or loss)應(yīng)收票據(jù)(Note receivable)應(yīng)收賬款(Account receivable )預(yù)付賬款(Advanced payment)應(yīng)收股利(Dividend receivable)應(yīng)收利息(Interest receivable)其他應(yīng)收款(Other receivables)壞賬準(zhǔn)備(Allowance for bad debts)材料采購(gòu)(Materials purchase)在途物資(Materials in transit)原材料(Raw materials)材料成本差異(Materials cost variance)庫(kù)存商品(Commodity stocks)發(fā)出商品(Goods shipped in transit)商品進(jìn)銷差價(jià)(Differences between purchasing and selling price)委托加工物資(Consigned processing material)周轉(zhuǎn)材料(Circulating materials)存貨跌價(jià)準(zhǔn)備(Provisions for decline in inventory)長(zhǎng)期應(yīng)收款(Long-term receivables)固定資產(chǎn)(Plant and equipment)累計(jì)折舊(Accumulated depreciation)固定資產(chǎn)減值準(zhǔn)備(Provisions for impairment of fixed assets)在建工程(Construction in process)工程物資(Construction materials)固定資產(chǎn)清理(Disposal of fixed assets)無(wú)形資產(chǎn)(Intangible assets)累計(jì)攤銷(Accumulated depletion)無(wú)形資產(chǎn)減值準(zhǔn)備(Provisions for impairment of intangible assets)商譽(yù)(Goodwill)長(zhǎng)期待攤費(fèi)用(Long-term deferred assets)遞延所得稅資產(chǎn)(Deferred income tax assets)待處理財(cái)產(chǎn)損溢(Loss or profit from assets wait to deal)二、負(fù)債類短期借款（Short loan）交易性金融負(fù)債(Financial liabilities at fair value through profit or loss)應(yīng)付票據(jù)(Notes payable)應(yīng)付賬款((Accounts payable)預(yù)收賬款(Amounts collected in advance)應(yīng)付職工薪酬(Accrued employee compensation)應(yīng)交稅費(fèi)(Tax payable)應(yīng)付利息(Interest payable)應(yīng)付股利(Dividend payable)其他應(yīng)付款(Other payables)長(zhǎng)期借款(Long-term loan)應(yīng)付債券(Long-term bonds)長(zhǎng)期應(yīng)付款(Long term payable)未確認(rèn)融資費(fèi)用(Unrecognized finance cost )專項(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 income tax liabilities)三、所有者權(quán)益類實(shí)收資本(Paid-in capital)資本公積(Capital reserve)盈余公積(Surplus reserves)本年利潤(rùn)(Current year profits)利潤(rùn)分配(Profit distribution)四、成本類生產(chǎn)成本(Manufacturing cost)制造費(fèi)用(Manufacturing overhead)勞務(wù)成本(Service cost)研發(fā)支出(R&D expenditures)工程施工(Engineering construction)五、損益類主營(yíng)業(yè)務(wù)收入(Prime operating revenue)其他業(yè)務(wù)收入(Other operating revenue)公允價(jià)值變動(dòng)損益(Profit or loss on fair value)營(yíng)業(yè)外收入(Unrelated business income)主營(yíng)業(yè)務(wù)成本(Cost of goods sold)其他業(yè)務(wù)成本(Other business expense)營(yíng)業(yè)稅金及附加(Operating tax and associate charge)銷售費(fèi)用(Marketing expenses)管理費(fèi)用(Administrative expenses)財(cái)務(wù)費(fèi)用(Financial expenses)資產(chǎn)減值損失(Asset impairment loss)營(yíng)業(yè)外支出(Losses)所得稅費(fèi)用(Income tax expense)以前年度損益調(diào)整(Prior-period profit or loss adjustment)
yuyanyanbobo
disposal 在會(huì)計(jì)學(xué)中意思是處置，清理。用于資產(chǎn)的清理處置。
一般與其他詞連用組成會(huì)計(jì)科目，類似：固定資產(chǎn)清理??Fixed?assets?pending?for?disposal；
非流動(dòng)資產(chǎn)處置利得 Gains from disposal of non-current assets。
擴(kuò)展資料：
1、現(xiàn)金 Cash in hand
2、銀行存款 Cash in bank
3、其他貨幣資金-外埠存款Other monetary assets - cash in other cities
4、其他貨幣資金-銀行本票 Other monetary assets - cashier‘s check
5、其他貨幣資金-銀行匯票 Other monetary assets - bank draft
6、其他貨幣資金-信用卡 Other monetary assets - credit cards
7、其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit
8、其他貨幣資金-存出投資款 Other monetary assets - cash for investment
9、短期投資-股票投資 Investments - Short term - stocks
10、短期投資-債券投資 Investments - Short term - bonds
11、短期投資-基金投資 Investments - Short term - funds
12、短期投資-其他投資 Investments - Short term - others
13、短期投資跌價(jià)準(zhǔn)備 Provision for short-term investment
14、長(zhǎng)期股權(quán)投資-股票投資 Long term equity investment - stocks
15、長(zhǎng)期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others
16、長(zhǎng)期債券投資-債券投資 Long term securities investemnt - bonds
17、長(zhǎng)期債券投資-其他債權(quán)投資 Long term securities investment - others
18、長(zhǎng)期投資減值準(zhǔn)備 Provision for long-term investment
19、應(yīng)收票據(jù) Notes receivable
20、應(yīng)收股利 Dividends receivable
21、應(yīng)收利息 Interest receivable
22、應(yīng)收帳款 Trade debtors
23、壞帳準(zhǔn)備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors
24、預(yù)付帳款 Prepayment
25、應(yīng)收補(bǔ)貼款 Allowance receivable
26、其他應(yīng)收款 Other debtors
27、壞帳準(zhǔn)備- 其他應(yīng)收款 Provision for doubtful debts - other debtors
28、其他流動(dòng)資產(chǎn) Other current assets
29、物資采購(gòu) Purchase
30、原材料 Raw materials
31、包裝物 Packing materials
32、低值易耗品 Low value consumbles
33、材料成本差異 Material cost difference
34、自制半成品 Self-manufactured goods
35、庫(kù)存商品 Finished goods
36、商品進(jìn)銷差價(jià) Difference between purchase & sales of commodities
37、委托加工物資 Consigned processiong material
38、委托代銷商品 Consignment-out
39、受托代銷商品 Consignment-in
40、分期收款發(fā)出商品 Goods on instalment sales
41、存貨跌價(jià)準(zhǔn)備 Provision for obsolete stocks
42、待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets
43、委托貸款-本金 Consignment loan - principle
44、委托貸款-減值準(zhǔn)備 Consignment loan - provision
45、固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures
46、固定資產(chǎn)-運(yùn)輸設(shè)備 Fixed assets - Automobiles
47、累計(jì)折舊 Accumulated depreciation
48、固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets
49、工程物資-專用材料 Project material - specific materials
50、工程物資-專用設(shè)備 Project material - specific equipment
51、工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment
52、工程物資-為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for production
53、在建工程 Construction in progress
54、在建工程減值準(zhǔn)備 Impairment of construction in progress
55、固定資產(chǎn)清理 Disposal of fixed assets
56、無(wú)形資產(chǎn)-專利權(quán) Intangible assets - patent
57、無(wú)形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how
58、無(wú)形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights
59、無(wú)形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights
60、無(wú)形資產(chǎn)-商譽(yù) Intangible assets - goodwill
61、無(wú)形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets
62、長(zhǎng)期待攤費(fèi)用 Deferred assets
63、未確認(rèn)融資費(fèi)用 Unrecognized finance fees
64、其他長(zhǎng)期資產(chǎn) Other long term assets
65、遞延稅款借項(xiàng) Deferred assets debits
66、待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets
67、委托貸款-本金 Consignment loan - principle
68、委托貸款-利息 Consignment loan - interest
69、委托貸款-減值準(zhǔn)備 Consignment loan - provision
70、固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures
71、固定資產(chǎn)-運(yùn)輸設(shè)備 Fixed assets - Automobiles
72、累計(jì)折舊 Accumulated depreciation
73、固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets
74、工程物資 Project material
75、在建工程 Construction in progress
76、在建工程減值準(zhǔn)備 Impairment of construction in progres
77、固定資產(chǎn)清理 Disposal of fixed assets
78、無(wú)形資產(chǎn)Intangible assets
79、長(zhǎng)期待攤費(fèi)用 Deferred assets
80、未確認(rèn)融資費(fèi)用 Unrecognized finance fees
81、其他長(zhǎng)期資產(chǎn) Other long term assets
82、遞延稅款借項(xiàng) Deferred assets debits
參考資料來源：百度百科-中國(guó)會(huì)計(jì)科目中英文對(duì)照
優(yōu)質(zhì)會(huì)計(jì)資格證問答知識(shí)庫(kù)
