关于会计的常见的会计科目

1. 关于会计的常见的会计科目

资产(Assets):
流动资产(Current Assets)包括:
现金(Cash),零用金(Petty Cash ),银行存款(Cash in Bank)),短期投资(Temporary Investment or Short-Term Investment),应收票据(Notes Receivable),应收帐款(Accounts Receivable),备抵坏帐(Allowance for Bad Debt),存货(Inventory),用品盘存(Supplies),预付费用(Prepaid Expense)等.
基金及长期投资(Funds and Long-term Investment)包括:
退休基金(Pension Funds),长期投资(Long-term Investment).
固定资产(Fixed Assets)又称财产,厂房及设备(Property, Plant, and Equipment)包括:
土地(Land),建筑物(Building),机器设备(Machine Equipment),运输设备(Delivery Equipment ),办公设备(Office Equipment),累计折旧等(Accumulated Depreciation).
无形资产(Intangible Assets)包括:
专利权(Patents),版权(Copyright),商标权(Trademarks),特许权(Franchises),开办费(Organization Costs),商誉(Goodwill)等.
负债(Liabilities):
流动负债(Current Liabilities)包括:
应付票据(Notes Payable),应付帐款(Accounts Payable),预收收入(Unearned Revenue),应付薪资(Salaries Payable),应付利息(Interest Payable)等.
长期负债(Long-term Liabilities)包括:
长期应付票据(Long-term Notes Payable),应付抵押借款(Mortgage Payable),应付公司债(Bonds Payable)等.
股东权益(Stockholder's Equity)包括:
股本或投入资本(Capital or Paid–in Capital)又可分为:普通股股本(Common Stock),特别股股本(Preferred Stock).
资本公积(Additional Paid–in Capital),保留盈余(Retained Earnings)等.
收益(Revenue)包括:
销货总额(Gross Sales ),销货退回(Sales Return),销货折扣(Sales discount),销货净额(Net Sales),手续费收入(fees Revenue),服务收入(Services Revenue)),佣金收入(Commissions Revenue),利息收入(Interest Revenue),股利收入(Dividends Revenue),租金收入(Rent Revenue),权利金收入(Royalties Revenue )等.
费用(Expense)包括:
薪资费用(Salaries Expense),水电费(Utilities Expense ),电话费(Telephone Expense),交通费(Delivery Expense),用品费用(Supplies Expense),租金费用(Rent Expense),财产税(Property Expense),利息费用(Interest Expense),维修费用(Repairs Expense),广告费(Advisement Expense ),折旧费用(Depreciation Expense),保险费(Insurance Expense ),坏帐(Bad Debt),销货运费(Freight-Out)等.

2. 证卷投资、项目投资、债卷投资，的含义分别是什么？有什么区别？

证券投资(investment in securities)是指投资者（法人或自然人）购买股票、债券、基金券等有价证券以及这些有价证券的衍生品，以获取红利、利息及资本利得的投资行为和投证券投资资过程，是间接投资的重要形式。
债券投资可以获取固定的利息收入，也可以在市场买卖中赚差价。随着利率的升降，投资者如果能适时地买进卖出，就可获取较大收益。
项目投资是一种以特定项目为对象，直接与新建项目或更新改造项目有关的长期投资行为。项目投资按其涉及内容还可进一步细分为单纯固定资产投资和完整工业投资项目。

3. 求美国英国会计词汇对照表 看的美帝书但是要考acca很多词汇都要自己查 有没有前辈总结出的

ACCA教材主要词汇英汉对照 Vocabulary of ACCA textbook
 
独资企业
Sole trader
收购公司
Purchasing company
银行透支
Bank overdraft
开帐分录
Opening entry
购货退回
Return outwards
接管
Take over
销货退回
Return inwards
企业收购帐户
Business purchase account
毛利
Gross profit
卖主帐户
Vendor account
租金与地方税
Rent and rates
留存收益
Retained earnings
收到的折扣
Discount received
普通股股本
Ordinary share capital
给与的折扣
Discount allowed
优先股股本
Preference share capital
要求权
Claim
债券
Debentures
提款
Drawings
损益表
Profit and loss account
合伙企业
Partnership
股东年会
General meeting
合伙人
Partner
真实/公允
True and fair
合伙协议
Partnership agreement
推销成本
Distribution cost
资本利息
Interest on capital
投资注销额
Amount written-off investment
剩余利润
Residual profit
自建工程资本化
Own work capitalized
分配
Appropriation
集团内股票收入
Income from shares in group under takings
盈亏分配帐户
Profit and loss appropriation
其他股票收入
Income from shares in other participating interests
结转下期余额
Balance carried down
自有股
Own shares
上期结转余额
Balance Brought down
负债准备
Provisions for liabilities
合伙人贷款
Partner’s loan
养老金
Pensions
合作企业
Joint venture
资本赎回公积
Capital redemption reserve
合作企业备查帐户
Memorandum joint venture
按公司章程保留的公积
Reserve provided for by the articles of association
杂费
Sundry expenses
公司所得税
Corporation tas (CT)
佣金
Commission
财政年度
Financial year
运出运费
Carriage outwards
预交公司所得税
Advanced corporation tax(ACT)
运入运费
Carriage inwards
主体公司所得税
Mainstream corporation tax(MCT)
联合银行存款帐户
Joint bank account
所得税率适用年度
CT year
商誉
Goodwill
税金抵免
Tax credit
重估价法
Revaluation method
税收机构
Inland revenue
合并
Amalgamation
应纳税利润
Taxable profit
合并前
Pre-Amalgamation
公司所得税准备
Provision fo CT
合并后
Post-Amalgamation
应抵预交公司所得税
ACT recoverable
通过支付年金清偿
Discharge by payment of annuity
应付公司所得税
ACT payable
年金暂记帐户
Annuity suspense account
预算报告
Budget speech
保险金
Premiums
资本收益
Capital gain
退保价值
Surrender value
小公司税率
Small companies rate
人寿保险政策帐户
Life assurance policies account
边际利率
Marginal rate
贸易表
Trading account
完全税率
Full rate
终止
Cessation
免税投资收益
Franked investment income
变卖资产帐户
Realization account
资本减免
Capital allowances
合伙企业的解体
Dissolution of partnership
剩余预交公司所得税
Surplus ACT
最后约定的资本
Last agreed capital
寄售业务
Consignment trading
逐步解体
Piecemeal dissolution
汇票
Bills of exchange
变卖资产费用准备
Provision for realization expense
分支机构
Branch
变卖资产损失
Loss on realization
代理商
Agent
股票帐户
Shares account
交易商
Trader
英国境内公司
UK resident company
受托人
Consignee
非免税收入
Un-franked receipts
委托人,寄售人
Consigner
公司所得税费用
CT charge
保障,赔偿
Indemnity
代扣所得税的交纳
Payment under deduction of IT
销售帐单
Account sales
磨损
Wear and tear
寄售利润
Profit on consignment
拥有法定所有权的土地
Freehold land
进口税
Import duties
过时
Obsolescence
运费
Delivery to customers
开采或消耗
Extraction of consumption over time
途中保险费
Carriage insurance on goods delivered to Customers
直线法
Straight line method
佣金
Commission
余额递减法
Reducing balance method
汇付
Remittance
年数总和法
Sum of the digits method
未售存货
Unsold stock
累计折旧
Accumulated depreciations
应收票据
Bills receivable
经济使用年限
Useful economic lives
保险收入
Insurance proceeds
每股净收益
Earnings per share
面值
Face value
例外项目
Exceptional items
贴现费用
Discount charges
非常项目
Extraordinary items
财务费用
Financing cost
前期调整
Prior year adjustment
应付票据
Bills payable
不能抵销的预交公司税
Irrevocable advanced corporation tax
支出
Expenditure
未抵销的损失
Unrelieved losses
即期汇票
Sight drafts
净值基础
Net basis
监管
Custody
零值基础
Nil basis
主损益帐户
Main profit and loss account
消耗品
Consumable stores
部门化
Departmentalization
成本与可实现净值孰低
The lower of cost and net realizable value
分摊
Apportionment
平均成本
Average cost
共同性费用
Common expense
先进先出
First in first out
包装纸
Wrapping paper
后进先出
Last in first out
评价
Assess
标准成本
Standard cost
独立实体
Independent entity
重置成本
Replacement cost
投资报酬率
Return on investment
资产负债表日后日期
Event after balance sheet date
减除佣金后利润
Post-commission profit
董事会
The board of directors
赊销收入
Credit sales
调整事项
Adjusting event
修理费用
Repair charges
非调整事项
Non-adjusting event
一般费用
General expense
或有事项
Contingencies
分支销售机构
Selling agency branch
或有收益
Contingent gain
正常存货损失
Normal stock losses
或有损失
Contingent loss
交易帐户
Trading account
资本承诺
Capital commitments
非常存货损失
Abnormal stock losses
现金流量表
Cash flow statement
本地购货
Local purchase
信用交易
Credit transaction
退货
Returned goods
现实购买力会计
Current purchasing power accounting (CPP)
独立分支机构
Independent branch
现实成本会计
Current cost accounting(CCA)
往来帐户
Current account
零售物价指数
Retail price index
复式簿记帐户
Double-entry accounts
持有收益
Holding gains
时间差异
Time lag differences
业绩评估
Assessment of performance
分支机构间转移
Inter-branch transfer
货币性项目的衡量
Measurement of monetary items
结算
Settlement
货币性资产
Monetary assets
分支机构间往来帐户
Interbranch current account
货币性负债
Monetary liabilities
分支机构存货调整帐户
Branch stock adjustment account
征求意见稿
Exposure draft
未实现利润准备
Provision for unrealized profit
货币性营运资本调整
Monetary working capital adjustment
实现原则
Realization
举债比率调整
Gearing adjustment
货币折算
Currency translation
净营业资产
Net operating assets
货币兑换
Currency conversion
发行和赎回债券
Issue and redemption debentures
当地货币
Local currency
债券
Bonds
汇率
Exchange rate
契约
Deed
即期汇率
Spot rate
无担保债券
Naked-debentures(unsecured)
远期合同
Forward contract
拥有法定所有权的
Freehold
贴水
Discount
偿债基金
Sinking fund
升水
Premium
债券赎回偿债基金
Debenture redemption sinking fund account
货币性项目
Monetary items
偿债基金投资帐户
Sinking fund investment account
风险
Risk
可转换债券
Convertible debentures
不确定性
Uncertainty
资本化发行
Capitalization issue
套期保值
Hedging
股权发行
Bonus issue
长期货币性资产
Long-term monetary assets
含权价
Cum-rights prices
长期货币性要求权
Long-term monetary claims
除权价
Ex-rights prices
汇兑收益/损失
Exchange rate gain/loss
可分配公积
Distributable of reserves
时态法
Temporal method
以公积支付股利
Paying a dividend out of reserve
历史汇率法
Historic method
已付清红利股
Paid-up bonus shares
期末汇率法
Closing rate method
重估公积
Revaluation reserve
场地费用
Site expenses
减资
Capital reductions
管理费用
Administrative expenses
资本重组
Capital reorganizations
装置和设备
Furniture and fittings
过剩资本
Excess capital
房屋
Premises
资本重建
Capital reconstruction
预付费用
Payment in advance
权益汇总帐户
Sundry members account
建造合同
Construction contract
实现帐户
Realization account
工程保留款
Retention
购买者帐户
Purchaser’s account
分期付款
Progress payment
自愿清算
Voluntary liquidation
交易帐户
Trading account
特别决议
Special resolution
合同收入
Contract fee
方案\计划
Scheme
合同亏损
Loss on contract
清偿\偿还
Discharge
完工百分比
Percentage of completion
卖方帐户
Vendor account
完成合同
Completed contract
创立合并
Amalgamation
预期利润
Expected profit
高估
Over-valuation
承建商
Contractor
低估
Under-valuation
矫正
Rectification
集团报表
Group accounts
已鉴定完工价值
Value of work certified
纵向联合
Vertical integration
总部费用
Head office costs
横向联合
Horizontal integration
合同成本
Contract costs
不同行业联合
Diversification
销售收入
Turnover
控股公司
Holding company
合同损失准备
Provision for loss on contract
重大影响
Dominant influence
预收款
Payment on account
直接控制集团
Direct group
可预见损失
Foreseeable loss
垂直控制集团
Vertical group
已付款超过收入(部分)
Excess progress payment
混合控制集团
Mixed group
股票/证券
Stock ,security
盈余公积
Revenue reserve
债券
Debenture
合并公积
Consolidation reserve
法定权利
Legal rights
少数股权
Minority interests
报价
Quote
合并商誉
Goodwill on consolidation
证券交易所
Stock exchange
合并资本公积
Capital reserve on consolidation
上市投资
Listed investment
少数股东
Minority share holders
偿还
Repayment
股本溢价
Share premium
累积股息
Cum div     cd
部分收购
Partial acquisition
累积利息
Cum-int      ci
在途支票
Cheque in the post
股息除外
Ex-div        xd
收买前后
Pre( post)-acquisition
利息除外
Ex-int        xi
调整帐户
Adjustment accounts
面值
Nominal value
对子公司投资
Investment in subsidiary
市价
Market value
普通公积
General reserve
应计股利
Accrued dividend
参与股权
Participating interest
应计利息
Accrued interest
集团内部交易
Intra-group trading
证券交易所官方清单
Stock exchange official list
公司间销售
Inter-company sales
二级市场
Secondary market
溢价
Premium
未上市证券市场
Unlisted securities market
折价
Discount
让与,出售
disposal
债券利息
Debenture interest
加权平均
Weighted
分次购买
Piecemeal acquisition
结帐
Close off
关联公司
Associated company
已分派股份
Allocated shares
多数股权
Majority holding
国库券
Treasury stock
累计控股
Cumulative holding
认股权发行
Rights issue
孙公司
Sub-subsidiary
赊销
Credit sale
子集团,附属集团
Sub-group
租购
Hire purchase
多公司结构
Multi-company structures
信用协议
Credit agreement
伙伴子公司
Fellow subsidiaries
会计处理
Accounting treatment
有效股权
Effective shareholdings
经营性租赁
Operating lease
控制股权
Controlling interest
融资租赁
Finance lease
资本报酬率
Return on capital employed
出租人/承租人
Lesser /lessee
产权收益率
Returen on equity
一期(二期)租赁
Primary(secondary)period
息税前净利
Net Profit before interest and tax
不可撤销的付款
No-cancelable payment
应收帐款帐龄表
Aging schedule of debtors
名义租金
Peppercorn rent
资金来源及运用表
Source and application of funds statement
报酬
Reward
通货膨胀
Inflation
现值
Present value
通货紧缩
Deflation
最低租赁付款额
Minimum lease payment
损耗
Deplete
定金
Deposit
每股收益
Earnings per share
公允价值
Fair value
股利保证倍数
Dividend cover
财务费用
Finance charge
股利分配率
Dividend payout ratio
实际利率
Effective rate of finance charge
股利收益率
Dividend yield ratio
平均未付资本余额
Average balance of capital outstanding
净收益率
Earnings yield
资本偿还
Capital repayment
市盈率
Price/ earnings ratio
精确法
Actuarial method
公司估价
The valuation of components
递延收益
Deferred income
联营公司
Associated companies
分期支付
Installment
共同比财务报表
Common-size financial statements
未实现利润准备
Provision for unrealized profit
物质资源
Physical resources
应收租购款帐户
Hire purchase debtors account
会计原则
Accounting principles
重新获得帐户
Repossessions account
会计方法
Accounting methods
金融公司
Finance house
权责发生制
Accrual accounting
制造商
Manufacturer
重置成本
Replacement cost
交易商
Dealer
一般会计原则
Generally accepted accounting principles(GAAP)
总盈余
Gross earnings
剩余现金
Cash surplus
政府补助
Government grant
净值减免
Writing down allowance
租赁期
Lease term

4. 英文会计科目sf啥意思

Semi-Finished goods   ??  也不对啊

我全给你贴上来了，你觉得那个像呢


代码       名称
1     科目代码 会计科目                    英文
 一、资产类  Assets
 流动资产                 Current assets
 货币资金                 Cash and cash equivalents
1001 现金                 Cash
1002 银行存款                 Cash in bank           
1009 其他货币资金 Other cash and cash equivalents
     '100901    外埠存款 Other city Cash in bank
     '100902    银行本票 Cashier's cheque
     '100903    银行汇票 Bank draft
     '100904    信用卡                 Credit card
     '100905    信用证保证金 L/C  Guarantee deposits
     '100906    存出投资款 Refundable deposits
1101 短期投资                 Short-term investments
     '110101 股票Short-term investments - stock
     '110102 债券Short-term investments - corporate bonds
     '110103 基金Short-term investments - corporate funds
     '110110 其他Short-term investments - other
1102 短期投资跌价准备 Short-term investments falling pricereserves
 应收款                 Account receivable
1111 应收票据                 Note receivable               
 银行承兑汇票 Bank acceptance
 商业承兑汇票 Trade acceptance
1121 应收股利                 Dividend receivable
1122 应收利息                 Interest  receivable
1131 应收账款                 Account receivable
1133 其他应收款                 Other notes receivable
1141 坏账准备          Bad debt reserves
1151 预付账款                Advance money
1161 应收补贴款  Cover deficit by state subsidies of receivable
 库存资产                 Inventories
1201 物资采购                 Supplies purchasing
1211 原材料                 Raw materials
1221 包装物                 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异 Materials cost variance
1241 自制半成品                 Semi-Finished goods
1243 库存商品                 Finished goods
1244 商品进销差价 Differences between purchasing and sellingprice
1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and sell the goods on a commissionbasis
1271 受托代销商品 Commissioned and sell the goods on acommission basis
1281 存货跌价准备 Inventory falling price reserves
1291 分期收款发出商品 Collect money and send out the goods bystages
1301 待摊费用    Deferred and prepaid expenses
 长期投资                 Long-term investment           
1401 长期股权投资 Long-term investment on stocks
     '140101   股票投资 Investment on stocks
     '140102   其他股权投资 Other investment on stocks
1402 长期债权投资 Long-term investment on bonds                
     '140201   债券投资 Investment on bonds                
     '140202   其他债权投资 Other investment on bonds
1421 长期投资减值准备 Long-term investments depreciation reserves
 股权投资减值准备 Stock rights investment depreciation reserves
 债权投资减值准备 Bcreditor's rights investment depreciation reserves
1431 委托贷款     Entrust loans
     '143101 本金Principal
     '143102 利息Interest
     '143103 减值准备Depreciation reserves
1501 固定资产     Fixed assets
 房屋                 Building
 建筑物                 Structure
 机器设备      Machinery equipment
 运输设备     Transportation facilities
 工具器具                 Instruments and implement
1502 累计折旧                 Accumulated depreciation                 
1505 固定资产减值准备 Fixed assets depreciation reserves
 房屋、建筑物减值准备 Building/structure depreciation reserves
 机器设备减值准备 Machinery equipment depreciation reserves
1601 工程物资                 Project goods and material
     '160101   专用材料 Special-purpose material
     '160102   专用设备 Special-purpose equipment
     '160103   预付大型设备款 Prepayments for equipment
     '160104   为生产准备的工具及器具 Preparative instruments andimplement for fabricate
1603 在建工程                 Construction-in-process                     
 安装工程                 Erection works
 在安装设备  Erecting equipment-in-process
 技术改造工程 Technical innovation project
 大修理工程                 General overhaul project
1605 在建工程减值准备 Construction-in-process depreciationreserves
1701 固定资产清理 Liquidation of fixed assets
1801 无形资产                 Intangible assets                          
 专利权                 Patents          
 非专利技术                 Non-Patents    
 商标权                 Trademarks, Trade names                       
 著作权                 Copyrights      
 土地使用权                 Tenure
 商誉                 Goodwill      
1805 无形资产减值准备 Intangible Assets depreciation reserves
 专利权减值准备 Patent rights depreciation reserves
 商标权减值准备 trademark rights depreciation reserves
1815 未确认融资费用 Unacknowledged financial charges
 待处理财产损溢 Wait deal assets loss or income            
1901 长期待摊费用 Long-term deferred and prepaid expenses
1911 待处理财产损溢 Wait deal assets loss or income            
     '191101待处理流动资产损溢 Wait deal intangible assets loss or income            
     '191102待处理固定资产损溢 Wait deal fixed assets loss or income

5. sap 总账科目分类 asdkm对应的英文单词是什么？比如a是asset这种解释，谢谢

我们也是用得SAP，不过没注意到这个问题。

中国会计科目的中英文对照
一、资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
1001 现金 Cash
1002 银行存款 Cash in bank
1009 其他货币资金 Other cash and cash equivalents
'100901 外埠存款 Other city Cash in bank
'100902 银行本票 Cashier's cheque
'100903 银行汇票 Bank draft
'100904 信用卡 Credit card
'100905 信用证保证金 L/C Guarantee deposits
'100906 存出投资款 Refundable deposits
1101 短期投资 Short-term investments
'110101 股票 Short-term investments - stock
'110102 债券 Short-term investments - corporate bonds
'110103 基金 Short-term investments - corporate funds
'110110 其他 Short-term investments - other
1102 短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
1111 应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
1131 应收账款 Account receivable
1133 其他应收款 Other notes receivable
1141 坏账准备 Bad debt reserves
1151 预付账款 Advance money
1161 应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
1201 物资采购 Supplies purchasing
1211 原材料 Raw materials
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异 Materials cost variance
1241 自制半成品 Semi-Finished goods
1243 库存商品 Finished goods
1244 商品进销差价 Differences between purchasing and selling price
1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and sell the goods on a commission basis
1271 受托代销商品 Commissioned and sell the goods on a commission basis
1281 存货跌价准备 Inventory falling price reserves
1291 分期收款发出商品 Collect money and send out the goods by stages
1301 待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
1401 长期股权投资 Long-term investment on stocks
'140101 股票投资 Investment on stocks
'140102 其他股权投资 Other investment on stocks
1402 长期债权投资 Long-term investment on bonds
'140201 债券投资 Investment on bonds
'140202 其他债权投资 Other investment on bonds
1421 长期投资减值准备 Long-term investments depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves

6. 会计科目中英文对照表

现金 Cash in hand 
银行存款 Cash in bank 
其他货币资金-外埠存款Other monetary assets - cash in other cities 
其他货币资金-银行本票 Other monetary assets - cashier‘s check 
其他货币资金-银行汇票 Other monetary assets - bank draft 
其他货币资金-信用卡 Other monetary assets - credit cards 
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 
其他货币资金-存出投资款 Other monetary assets - cash for investment  
短期投资-股票投资 Investments - Short term - stocks 
短期投资-债券投资 Investments - Short term - bonds 
短期投资-基金投资 Investments - Short term - funds 
短期投资-其他投资 Investments - Short term - others 
短期投资跌价准备 Provision for short-term investment 
长期股权投资-股票投资 Long term equity investment - stocks 
长期股权投资-其他股权投资 Long  term equity investment - others 
长期债券投资-债券投资 Long term securities investemnt - bonds 
长期债券投资-其他债权投资 Long term securities investment - others 
长期投资减值准备 Provision for long-term investment 
应收票据 Notes receivable 
应收股利 Dividends receivable 
应收利息 Interest receivable 
应收帐款 Trade debtors 
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 
预付帐款 Prepayment 
应收补贴款  Allowance receivable 
其他应收款 Other debtors 
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 
其他流动资产 Other current assets 
物资采购 Purchase 
原材料 Raw materials 
包装物 Packing materials 
低值易耗品 Low value consumbles  
材料成本差异 Material cost difference 
自制半成品 Self-manufactured goods 
库存商品 Finished goods 
商品进销差价 Difference between purchase & sales of commodities 
委托加工物资 Consigned processiong material 
委托代销商品 Consignment-out 
受托代销商品 Consignment-in 
分期收款发出商品 Goods on instalment sales 
存货跌价准备 Provision for obsolete stocks 
待摊费用 Prepaid expenses 
待处理流动资产损益 Unsettled G/L on current assets 
待处理固定资产损益 Unsettled G/L on fixed assets 
委托贷款-本金 Consignment loan - principle 
委托贷款-利息 Consignment loan - interest 
委托贷款-减值准备 Consignment loan - provision 
固定资产-房屋建筑物 Fixed assets - Buildings 
固定资产-机器设备 Fixed assets - Plant and machinery 
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 
固定资产-运输设备 Fixed assets - Automobiles 
累计折旧 Accumulated depreciation 
固定资产减值准备 Impairment of fixed assets  
工程物资-专用材料 Project material - specific materials 
工程物资-专用设备 Project material - specific equipment 
工程物资-预付大型设备款 Project material - prepaid for equipment 
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 
在建工程 Construction in progress 
在建工程减值准备 Impairment of construction in progress 
固定资产清理 Disposal of fixed assets 
无形资产-专利权 Intangible assets - patent 
无形资产-非专利技术 Intangible assets - industrial property and know-how 
无形资产-商标权 Intangible assets - trademark rights 
无形资产-土地使用权 Intangible assets - land use rights 
无形资产-商誉 Intangible assets - goodwill 
无形资产减值准备 Impairment of intangible assets 
长期待摊费用 Deferred assets 
未确认融资费用 Unrecognized finance fees 
其他长期资产 Other long term assets 
递延税款借项 Deferred assets debits 
应付票据 Notes payable 
应付帐款 Trade creditors 
预收帐款 Adanvances  from customers 
代销商品款 Consignment-in payables 
其他应交款 Other payable to government 
其他应付款 Other creditors 
应付股利 Proposed dividends 
待转资产价值 Donated assets  
预计负债 Accrued liabilities 
应付短期债券 Short-term debentures payable 
其他流动负债 Other current liabilities 
预提费用 Accrued expenses 
应付工资 Payroll payable 
应付福利费 Welfare payable 
短期借款-抵押借款 Bank loans - Short term - pledged 
短期借款-信用借款 Bank loans - Short term - credit 
短期借款-担保借款 Bank loans - Short term - guaranteed 
一年内到期长期借款 Long term loans due within one year 
一年内到期长期应付款 Long term payable due within one year 
长期借款 Bank loans - Long term 
应付债券-债券面值 Bond payable - Par value 
应付债券-债券溢价 Bond payable - Excess 
应付债券-债券折价 Bond payable - Discount 
应付债券-应计利息 Bond payable - Accrued interest 
长期应付款 Long term payable 
专项应付款 Specific payable 
其他长期负债 Other long term liabilities 
应交税金-所得税 Tax payable - income tax 
应交税金-增值税 Tax payable - VAT 
应交税金-营业税 Tax payable - business  tax 
应交税金-消费税 Tax payable - consumable tax 
应交税金-其他 Tax payable - others 
递延税款贷项 Deferred taxation credit 
股本 Share capital 
已归还投资 Investment returned 
利润分配-其他转入 Profit appropriation -  other transfer in 
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 
利润分配-提取储备基金 Profit appropriation - reserve fund  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund  
利润分配-利润归还投资 Profit appropriation - return investment by profit 
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 
期初未分配利润 Retained earnings, beginning of the year 
资本公积-股本溢价 Capital surplus - share premium 
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 
资本公积-接受现金捐赠 Capital surplus - cash donation 
资本公积-股权投资准备 Capital surplus - investment reserve 
资本公积-拨款转入 Capital surplus - subsidiary 
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 
资本公积-其他 Capital surplus - others 
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 
盈余公积-储备基金 Surplus reserve - reserve fund 
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 
主营业务收入 Sales 
主营业务成本 Cost of sales 
主营业务税金及附加 Sales tax 
营业费用 Operating expenses 
管理费用 General and administrative expenses 
财务费用 Financial expenses 
投资收益 Investment income 
其他业务收入 Other operating income 
营业外收入 Non-operating income 
补贴收入 Subsidy income 
其他业务支出 Other operating expenses 
营业外支出 Non-operating expenses 
所得税 Income tax

7. 求英文会计科目定义啊！会计科目已经列在下面了。

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 price and the price of goods. 1408 processed material: this account accounting business unit processing outside any of the actual cost of materials, goods and other materials. 1411 recycling materials: this account accounting business turnaround plan cost or actual cost of the material, including packaging, low-value and easy consumption products, as well as enterprise (contractor) steel formwork, formwork, scaffolding, etc. Enterprise package, low-value and easy consumption products, you can also set up a separate "packages", "low-value consumables" account. 1471 inventory provision: this account accounting business inventory provision. 1501 held to maturity investments: bonds purchased account accounting business and enterprises have the ability and intention to hold to maturity to receive principal and interest, (accounting for held to maturity investments amortised cost). This account can be held to maturity investment categories and varieties, respectively, "cost", "interest adjustment" and "accrued interest", such as account.

8. 谁知道这个英文 是什么意思 account

account
[E5kaunt]
n.
计算, 帐目, 说明, 估计, 理由
vi.
说明, 总计有, 认为, 得分
vt.
认为

account

Account is business you do with for example a bank.
I have no bank account, or I have a lot of money in my bank account.
账户

account
[E5kaJnt]
n.
报导； （书面或口头）报告
an exciting account of the match
对这次比赛激动人心的报导
These accounts show no consistency.
这些报道前后不一。
The newspaper's account of the so-called reshuffle of the financial ministry was a complete fiction.
报纸对所谓的财政部人事改组的报导完全是捏造的。
考虑；顾及
利益
He put his knowledge to good account.
他使知识发挥了效益。
账目
The accounts show we have spent more than we received.
账目表明我们支出多于收入。
All the accounts of the firm were certified as correct.
公司所有帐目被证明为正确无误。
When the inspection group declared that the accounts checked, the staff all cheered.
当检查组宣布帐目核对无误时,职工们都欢呼了起来。
所欠账目
account payable
应付账款
account receivable
应收账款
Your account is still unpaid.
你的帐还没付。
科目；账户
He paid the money into his bank account.
他把钱存在他的银行账户上。

bring (sb.) to account (for)
解释；惩罚
on account of
因为；由于
not on any account
绝不；千万不要
on one's own account
为了私利；责任自负；独自

account
vi., vt.
认为
I account myself well paid.
我自认为收入颇佳。

account for
解释；说明：
She could not account for her mistake.
她无法解释其错误。
I can't account for Peter's un- happiness.
我说不出彼得不高兴的原因。
How do you account for all the accidents in series?
你怎么解释这接二连三地发生的事故呢?
I want you to account for each sum of the money you spent.
我要你说明你所花掉的每一笔钱的用途。
Can you account for the serial failures in our experiment?
你能解释我们实验屡屡失败的原因吗?

account
[E5kaunt]
n.
户头, 帐目
报告, 报道; 说明, 记事
原因
考虑
利益, 重要性
The accounts are perfectly in order.
帐目有条不紊。
Please give me an account of your trip.
请你告诉我你旅行的情况。

account
[E5kaunt]
vt.
认为...如何[后接宾语及补足语]
Iaccount myself well paid.
我认为我得的报酬不少。
account
[E5kaunt]
vi.
解释; 说明; [指数量等]占; 打死, 击落;【体】得(分) (for)
We can not account for his failure in the English examination.
我们无法解释他为什么在英语考试中未考好。

according to all accounts  (=by  all accounts)
根据各方面所说
according to all accounts  (=from   all accounts)
根据各方面所说
accountfor
说明原因, 解释
说出(钱等的)用途, 交待(资产)下落
捕获; 打死, 击落
(在数量上)占
【体】得(分)
ask an account
请求付帐; 请求回答
an open account
来往帐目, 未结算帐目
balance  accounts
与...结清帐目, (跟某人)算账, (向某人)报复
settle accounts
与...结清帐目, (跟某人)算账, (向某人)报复
square accounts
与...结清帐目, (跟某人)算账, (向某人)报复
balance  accounts with sb.
与...结清帐目, (跟某人)算账, (向某人)报复
settle accounts with sb.
与...结清帐目, (跟某人)算账, (向某人)报复
square accounts with sb.
与...结清帐目, (跟某人)算账, (向某人)报复
bring  to account
责问, 质问, 要求说明
call  to account
责问, 质问, 要求说明
bring sb. to account
责问, 质问, 要求说明
call sb. to account
责问, 质问, 要求说明
by one's own account
据某人自己说
cast accounts
计算; 算帐
charge sth. to sb.'s account
把....记入某人帐内
put down sth. to sb.'s account
把....记入某人帐内
close an account  with
与 ...结清帐目
close one's accounts  with
与 ...结清帐目
cook  the accounts
[口]造假帐
doctor  the accounts
[口]造假帐
find no account in sth.
认为某事对自己没有好处
find one's account in sth.
认为某事对自己有好处
for account of
为...代理
for the account
(证券交易所的交易)待结算日结账
for the account and risk of
(证券交易所的经纪人)代...买卖而盈亏由...自负
from all accounts
从各种说法来估计
give a bad account of oneself
[俚贬]干得差劲, 表现不好
give a good  account of oneself
[俚贬]干得差劲, 表现不好
give a good account of oneself
为自己辨护, 证明有理
表现不错, 取得很好的成绩
give an account of
报告, 叙述, 说明
render an account of
报告, 叙述, 说明
go  to one's  account
死
be called  to one's  account
死
sent  to one's  account
死
go  to one's long account
死
be called  to one's long account
死
sent  to one's long account
死
hand in one's account(s)
死
have an account to settle with sb.
与某人有旧帐要清算; 与某人有争执待解决
hold ... in great account
极重视
hold ... of much account
看重,重视
hold ... of no account
看轻, 藐视
in account with
与...有生意来往
keep accounts
记帐
做会计员
keep an account of
记录, 记载
keep account with
与 ... 继续交易, 与...有帐务往来
lay one's account with
把...估计在内; 期待; 指望
lay one's account on
把...估计在内; 期待; 指望
lay one's account for
把...估计在内; 期待; 指望
leave out of account
不予考虑, 不予重视, 置之度外
leave sb. out of account
不予考虑, 不予重视, 置之度外
leave sth. out of account
不予考虑, 不予重视, 置之度外
make (much)account of
重视, 看重
make little  account of
轻视, 看轻
make light  account of
轻视, 看轻
make no   account of
轻视, 看轻
no account
[美]无价值的; 无关紧要的; 不可取的, 不可靠的; 无社会地位的人
of (much) account
重要的(man of account 要人)
of no account
不重要的, 无价值的
on account
先付, 暂付, 用赊购的办法; 用分期付款的办法
on account of
因为, 由于; 为了
on all accounts (=on every account)
无论如何, 总之, 从各方面考虑
on any account
无论如何
on no account (=not on any account)
决不可以, 切莫
on one's own account
为了自己
依靠自己
自担风险
on sb.'s account
为了某人的缘故
on this account
由于这个[那个]缘故
on that  account
由于这个[那个]缘故
open an account with
与...开一往来户头; 开了...的头
pay ... on account
把...付作定钱
place to the account of
并入...帐内
pass to the account of
并入...帐内
render an account
开送帐单; 报帐
send in an account
开送帐单; 报帐
run up an account
赊欠, 挂账; 负债; 登账
sale on account
赊销
settle  accounts with
与...结算, 清算; 向...报仇
square  accounts with
与...结算, 清算; 向...报仇
Short accounts make long friends.
[谚]若要交情久, 帐目要分明。
take account of (=take into account)
考虑, 斟酌, 计及
take an account of
把...列表, 把...登帐
take no account of
对...不予考虑; 对...不予重视
the great  account
【宗】最后审判日
the last   account
【宗】最后审判日
There is no accounting for tastes.
[谚]人各有所好。
turn  toaccount account
利用, 从中获利
put  toaccount account
利用, 从中获利
turn  toaccount good account
利用, 从中获利
put  toaccount good account
利用, 从中获利

absorption account
费用或成本分摊帐户, 附属帐
abstract account
摘要[月计]帐户
accretion account
增殖帐户
accrued debit account
应收款项帐户
accrued dividends account
应计股利帐
accumulation accounts
累积帐户
active bank account
尚有存款的银行户头
activity account
业务帐户
adjunct account
增价[附加, 附属]帐户
adjust account
整理[清理]帐目
adjust accounts
复算, 核算
adjusting account
调整帐户
advance account
预支款
advances received account
预收款帐户
adventure account
特种委托帐(投机买卖帐)
affiliated account
附属帐户
agency account
代理帐; 代理机构会计
agio account
贴水帐目
agreement account
支付协定帐目
aid account
经济援助帐户
all banks account
全国银行帐户
annual account
年度帐
annuity trust account
年金信托户
applied manufacturing expenses account
制造费用分摊帐户
appropriation account
拨款帐, 盈余分拨帐
arbitrage accounts
定裁帐, 国外转汇[套汇]帐
assets and liabilities accounts
资产及负债帐户
assets reduction account
资产减项帐户
assigned account
担保帐户
attached account
法院查封帐户
audited accounts
审计决算
authorized capital stock account
法定股本帐户
auxiliary account
辅助帐户
back-to-back account
对开帐户
bad and doubtful account
坏帐与呆帐
balance account
结余[轧平]帐目, 差额清算, 决算帐户
balance sheet accounts
资产负债表帐户
bank check account
银行支票户
bear account
卖主帐, 空头账户
bills account
票据帐目
bills rediscounted account
再贴现票据帐户
blocked (money) account
冻结[封存]帐户
bond account
债券帐户
bond investment account
债券投资帐项
bonus account
红利帐户, 奖金帐目, 差额帐
bonds and shares account
公债及股票帐户
book account
帐面借贷科目; 往来帐户
branch accounts
联行帐, 支店(分店)帐户, 分类帐,
branch control account
分支机构统制帐户
branch office general account
支店往来帐户
budget account
预算帐户[科目]
budgetary expenditures account
预算支出帐户
budgetary receipts account
预算收入帐户
bull account
买主帐, 多头账
business fund account
业务资金帐项
capital account (C/A)
资本帐户, 股本帐; 国际收支的资本项目
capital adjustment account
资本调整帐户
capital assets account
固定[资本]资产帐户
capital expenditure account
资本支出帐户, 基本建设支出帐户
capital-in-excess account
超额[溢收]资本帐户
capital stock account
股本帐
capital stock and surplus account
股本及公积金帐户
card account
总帐科目分类表
cash account
现金帐户
cash over and short account
现金盈亏帐户
certified account
经(会计师)证明的帐目
charge account
零售记帐, 记帐; 赊购制
charges account
杂费帐目
check account
对帐查帐; 支票帐户
cheque account
支票帐户, 活期存款帐户
clearence account
结算帐户
clearing account
待整理帐户; 过渡[暂记]帐户, 算帐户
closed account
已结帐; 结清的帐户
closing balance account
终结余额科目
collect accounts
收帐
collecting-allocating account
集合分配帐户
collective account
统制帐户[科目]; 集合帐户
combined account
混合帐户
commercial account
商业往来帐户; 厂商价款
commercial clearing account
贸易清算帐户
commission account
酬劳费帐目
common account
共同帐户
consignment account
委托销售帐目
consignor 's sales account
寄销人销售帐户
consolidated fund abstract account
统一基金摘要会计报告
construction account
建筑工程帐户
consumed accounts
消费帐
continuing account
继续结转帐户; 连续帐户
contra account
对方[对销]帐户, 抵销科目, 轧帐方式
contra-asset account
资产对销科目[抵消帐户]
contractor 's account
承包商帐
contra-revenue account
收入抵消帐户
contra-valuation account
对销计价帐户
control account
统制[统驭]帐目
controlled accounts
补助[明细]帐户
controlled-resident account
居民外币管制帐户
conversion account
换算[兑换]帐户, 转换帐
correspondent account
通汇银行的对应帐户, 代理帐户
corresponding account
出入相抵帐目, 对应帐户
cost account
成本帐户
cost applied account
实支成本帐户, 实支费用帐
cost-calculation account
成本计算帐户
cost incurred account
已发生成本帐户, 实际费用帐户
cost of sales account
销售成本帐
creditaccount
赊(欠)帐;信贷帐
creditor 's account
债权人帐户
credit sale account
赊销顾客帐户
cross offaccounts
销帐
current account
经常[往来]帐户
current deposit account
活期存款帐户
current savings account
活期储蓄存款
custody account
委托保管帐户
debenture account
债券帐户
debt payable account
应付债款帐户[帐目]
debtor account
借方[收项]帐目
debtor and creditor account
债权债务帐户
deceased account
存款人已死亡的银行帐户
deferred account
延期帐; 递延帐户
deferred assets accounts
递延资产帐户
deferred charges account
递延费用帐户
deficit account
亏损帐户
delinquent accounts
拖欠帐款, 过期客帐
departmental account
分部帐户, 分类帐
departmental trading accounts
分类营业计算
deposit account
储款购书户, 开户订购单位, 存款帐, 提存帐户
deposit combined account
综合存款帐户
depreciation account
折旧帐户
disbursement account
支付帐
discretionary account
委托帐户
divided account
补助帐
dividend account
股息帐户[目]
dividend bank account
股息存款专户
dock landing account
码头卸货帐单
domestic exchange unsettled account
国内汇兑未清结帐户
donated surplus account
捐赠盈余帐
donation account
捐赠帐户
double column ledger account
双栏分类帐户
double entry account
复式会计
drawing account
出支款项, 提款帐户; 预支佣金[工薪], 业主提款[往来]帐户
entry account
登帐
equalization account
平均股息帐
equalization reserve account
外汇平衡准备帐户, 平均准备帐户
equity account
剩余财产帐
equity accounts
主权帐户
exchange equalization account
外汇平衡帐户[平准帐项]
exchange stabilization account
外汇稳定帐户
expenditure account
开支[支出]帐目
expense account
开支帐, 费用帐, 营业费帐
export account
出口往来帐户
external accounts
境外帐户
factory ledger controlling account
工厂分类帐统制帐户
false account
假帐
farm trust account
农业信托帐户
Federal sector account
美国的联邦部门收支帐户, 联邦预算国民收入帐户
fee checking account
收费支票户
fictitious account
虚伪帐户
fiduciary account
托管户
final accounts
决算帐户, 期末帐单, 总结性报告; 结论
financial assets and liabilities accounts
金融资产负债帐