a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc。
acceptance or accepted 承兑 Accrd。 Int accrued interest 应计利息 Acct。
account 帐户、帐目 Acct。 accountant 会计师、会计员 Acct。
accounting 会计、会计学 Acct。No。
account number 帐户编号、帐号 Acct。 Tit。
account title 帐户名称、会计科目 ACN air consignment 航空托运单 a/c no。 account number 帐户编号、帐号 Acpt。
acceptance or accepted 承兑 A/CS Pay。 accounts payable 应付帐款 A/CS Rec。
accounts receivable 应收帐款 ACT advance corporation tax 预扣公司税 ACU Asia Currency Unit 亚洲货币单位 A。 C。
V actual cash value 实际现金价值 a。d。
, a/d after date 开票后、出票后 ADRS asset depreciation range system 固定资产分组折旧法 Adv。 advance 预付款 ad。
val。,A/V ad valorem to (according value)从价 Agt。
agent 代理人 Agt。 agreement 协议、契约 AJE adjusting journal entries 调整分录 Amt。
amount 金额、总数 Ann。 annuity 年金 A/P account paid 已付账款 A/P account payable 应付帐款 A/P accounting period 会计期间 A/P advise and pay 付款通知 A/R account receivable 应收帐款 A/R at the rate of 以……比例 a/r all risks (保险)全险 Arr。
arrivals, arrived 到货、到船 A/S, a/s after sight 见票即付 A/S,acc/s account sales 承销帐、承销清单,售货清单 ass。 assessment 估征、征税 assimt。
assignment 转让、让与 ATC average total cost 平均总成本 ATM at the money 仅付成本钱 ATM Automatic Teller Machine 自动取款机(柜员机) ATS automated trade system 自动交易系统 ATS automatic transfer service 自动转移服务 Attn。 attention 注意 Atty。
attorney 代理人 auct。 auction 拍卖 Aud。
auditor 审计员、审计师 Av。 average 平均值 a。
w。 all wool 纯羊毛 BA bank acceptance 银行承兑汇票 bal。
balance 余额、差额 banky。 bankruptcy 破产、倒闭 Bat battery 电池 b。
b。 bearer bond 不记名债券 B。
B。, B/B bill book 出纳簿 B/B bill bought 买入票据、买入汇票 b&b bed & breakfast 住宿费和早餐费 b。
c。 blind copy 密送的副本 BC buyer credit 买方信贷 B/C bills for collection 托收汇票 B。
C。 bank clearing 银行清算 Bd。
bond 债券 B/D bills discounted 已贴现票据 B/D bank draft 银行汇票 b。 d。
i。 both dates inclusive, both days inclusive 包括头尾两天 B/E bill of entry 报关单 b。
e。, B/E bill of exchange 汇票 BEP breakeven point 保本点、盈亏临界点 b/f brought forward 承前 BF bonded factory 保税工厂 Bfcy。
Beneficiary 受益人 B/G, b/g bonded goods 保税货物 BHC Bank Holding Company 银行控股公司 BIS Bank of International Settlements 国际清算银行 。 A。
chartered accountant; chief accountant 特许会计师、主任(主管)会计师 C。 A。
commercial agent 商业代理、代理商 C。 A。
consumers' association 消费者协会 C/A capital account 资本帐户 C/A current account 往来帐 C/A current assets 流动资产 C。 A。
D cash against documnet 交单付款 can。 cancelled 注销 cap。
capital 资本 CAPM capital asset pricing model 固定资产计价模式 C。 A。
S。 cost accounting standards 成本会计标准 c。
b。, C。
B。 cash book 现金簿 CBD cash before delivery 先付款后交货 C。
C。 cashier's check 银行本票 C。
C contra credit 贷方对销 c/d carried down 过次页、结转下期 。
balance b/f 承前页
balance c/f 过此页
balance b/d 余额结转
balance c/d 期初余额
(本期的“balance c/d 期初余额”与上期“balance b/d 余额结转”是一个意思)其实在一定程度上前两者和后两者的意思是一样的。
"Blance Sheet 也就是资产负债表上的科目大多用b/f ,c/f 如:asset,inventory,debtor,
Income Statement也就是损益表 上的科目大多用 b/d c/d b/d brought down c/d carried down
这只是一种习惯用法,其实代表的意思都一样,都指期初,期末余额"
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.
扩展资料:
注意事项
为了保证账页的连续性,在前一页注明过次页,在后一页注明承前页。
就是接着下页继续记帐,和前页转过来的意思.是账目的完整性的记录标记。
每一帐页登记完毕结转下页时,应当结出本页合计数及余额,写在本页最后一行和下页第一行有关栏内,并在摘要栏内注明‘过次页’和‘承前页’字样;也可以将本页合计数及金额只写在下页第一行有关栏内,并在摘要栏内注明‘承前页’字样。”也就是说,“过次页”和“承前页”的方法有两种:一是在本页最后一行内结出发生额合计数及余额,然后过次页并在次页第一行承前页;二是只在次页第一行承前页写出发生额合计数及余额,不在上页最后一行结出发生额合计数及余额后过次页。
参考资料:搜狗百科-承前页
参考资料:搜狗百科-会计
科目编码科目名称科目英文名称参考对照1001库存现金Cash on Hand1002银行存款Cash in bank1015其他货币资金Other Monetary Capital1101交易性金融资产Transactional Monetary Capital1121应收票据Notes Receivable1122应收账款Accounts Receivable1123预付账款Advance to suppliers1131应收股利Dividend Receivable1132应收利息Accrued Interest Receivable1231其他应收款Other Receivable1241坏账准备Provision for bad debts1321代理业务资产Capital in Vicarious Business1401材料采购Procurement of Materials1402在途物资Materials in Transit1403原材料Raw Materials1404材料成本差异Balance of Materials1406库存商品Commodity Stocks1407发出商品Goods in Transit1410商品进销差价Difference between Purchase and Sales of Commodities1411委托加工物资Materials for Consigned Processing1412包装物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles1461存货跌价准备Reserve For Stock Depreciation1501待摊费用Unamortized Expenditures1521持有至到期投资Held-To-Maturity Investment1522持有至到期投资减值准备Reserve for Held-To-Maturity Investment Impairment1523可供出售金融资产Financial Assets Available for Sale1524长期股权投资Long-term Equity Investment1525长期股权投资减值准备Reserve for Long-term Equity Investment Impairment1526投资性房地产Investment Real Estate1531长期应收款Long-term Accounts Receivable1541未实现融资收益Unrealized Financing Profits1601固定资产Fixed assets1602累计折旧Accumulative Depreciation1603固定资产减值准备Provision for impairment of fixed assets1604在建工程Construction in Process1605工程物资Engineer Material1606固定资产清理Disposal of Fixed Assets1701无形资产Intangible Assets1702累计摊销Accumulated Amortization1703无形资产减值准备Reserve for Intangible Assets Impairment1711商誉Business Reputation1801长期待摊费用Long-term Deferred Expenses1811递延所得税资产Deferred Income Tax Assets1901待处理财产损溢Profit & loss of assets pending disposal2001短期借款Short-term Borrowings2101交易性金融负债Transactional Moneytary Liabilities2201应付票据Notes Payable2202应付账款Accounts Payable2205预收账款Advance from customers2211应付职工薪酬Payroll Payable2221应交税费Taxes Payable2231应付股利Dividend Payable2232应付利息Accrued Interest Payable2241其他应付款Other Accounts Payable2314代理业务负债Liabilities from Vicarious Business2401预提费用Accrued expensess2411预计负债Estimated Liabilities2501递延收益Deferred Profits2601长期借款Long-term loans2602长期债券Long-term Bonds2801长期应付款Long-term Payable2802未确认融资费用Unsettled Financing Expenses2811专项应付款Special Accounts Payable2901递延所得税负债Deferred Income Tax Liabilities3101衍生工具Derivative Tools3201套期工具Arbitrage Tools3202被套期项目Arbitraged Items4001实收资本Paid-in Capital4002资本公积Capital Reserve4101盈余公积Surplus Reserve4103本年利润Profit & loss summary4104利润分配Distribution profit4201库存股Treasury Share5001生产成本Production Costs5101制造费用Manufacturing Expenditures5201劳务成本Service Costs5301研发支出Research and Development Expenditures6001主营业务收入Sales revenue6051其他业务收入Revenues from other operationse6101公允价值变动损益Profit and Loss from Fair Value Changes6111投资收益Income on Investment6301营业外收入Non-operating profit6401主营业务成本Cost of sales6402其他业务成本Cost of other operations6405营业税金及附加Business Tax and Surcharges6601销售费用Marketing Costs6602管理费用Managing Costs6603财务费用Financing Costs6604勘探费用Prospecting Costs6701资产减值损失Assets Devaluation6711营业外支出Non-operating expenses6801所得税Income Tax6901以前年度损益调整Prior period profit & loss adjustment。
(1)会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle 全面披露原则 Full-disclosure (Reporting) Principle 客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle 重大性原则 Materiality Principle稳健性原则 Conservatism Principle 权责发生制 Accrual Basis 现金收付制 Cash Basis 财务报告 Financial Report 流动资产 Current assets 流动负债 Current Liabilities 长期负债 Long-term Liabilities 投入资本 Contributed Capital 留存收益 Retained Earning------------------------------------------------------------(2)会计循环 会计循环 Accounting Procedure/Cycle 会计信息系统 Accounting information System 帐户 Ledger 会计科目 Account 会计分录 Journal entry 原始凭证 Source Document 日记帐 Journal 总分类帐 General Ledger 明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance 现金收款日记帐 Cash receipt journal 现金付款日记帐 Cash disbursements journal 销售日记帐 Sales Journal 购货日记帐 Purchase Journal 普通日记帐 General Journal 工作底稿 Worksheet 调整分录 Adjusting entries 结帐 Closing entries----------------------------------------------------------(3)现金与应收帐款 现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand 流动资产 Current assets 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票 Check(cheque) 银行对帐单 Bank statement 银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 应付凭单 Vouchers payable 应收帐款 Account receivable 应收票据 Note receivable 起运点交货价 F.O.B shipping point 目的地交货价 F.O.B destination point 商业折扣 Trade discount 现金折扣 Cash discount 销售退回及折让 Sales return and allowance 坏帐费用 Bad debt expense 备抵法 Allowance method 备抵坏帐 Bad debt allowance 损益表法 Income statement approach 资产负债表法 Balance sheet approach 帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method 带息票据 Interest bearing note 不带息票据 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 贴现 Discount 背书 Endorse 拒付费 Protest fee------------------------------------------------------------(4)存货 存货 Inventory 商品存货 Merchandise inventory 产成品存货 Finished goods inventory 在产品存货 Work in process inventory 原材料存货 Raw materials inventory 起运地离岸价格 F.O.B shipping point 目的地抵岸价格 F.O.B destination 寄销 Consignment 寄销人 Consignor 承销人 Consignee 定期盘存 Periodic inventory 永续盘存 Perpetual inventory购货 Purchase 购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification 加权平均法 Weighted average 先进先出法 First-in, first-out or FIFO 后进先出法 Lost-in, first-out or LIFO 移动平均法 Moving average 成本或市价孰低法 Lower of cost or market or LCM 市价 Market value 重置成本 Replacement cost 可变现净值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售价格法 Retail method 成本率 Cost ratio。
LCCI是英国伦敦工商会(London Chamber of Commerce and Industry )的缩写,创办于1887年并于1967年注册为非赢利性服务机构。该考试以其严格规范实用的作风闻名于世,并被世界上绝大多数经济发达的国家接受,并延续至今。 LCCI在全世界86个国家设有5000多个考试中心,每年有800,000多人参加考试,是世界最大的及最受承认的国际职业资格鉴定组织。特别是在英联邦国家和东南亚国家一直享有“求职的通行证”的美誉。
课程介绍:LCCI国际商务英语(一级)(EFB1):是一门基础课程,为那些希望有能力使用英语进行简短商务沟通的人士设计。将教会你写作简单商务书信,使用基本的商务材料,学会在工作环境和社交场合带有特定目的明晰地与人沟通。书中将采用现代商务情境。商务英语1将使你在工作中或社交中以书面和口头的方式更加自信地表达自我。LCCI国际商务英语(二级)(EFB2):适合于那些希望利用现时及普及的商务沟通方式来加强英语能力的人士。将教会你使用合适的语气、形式、格式和内容进行有效的商务写作,以达成特定目的。商务英语将使你运用现代的说、写技巧在商务环境下顺利地与人沟通。LCCI国际商务英语(三级)(EFB3):是一门高级英语课程,使学生能够理解、写作用于各种商务情形的不同格式和文体的文本。将教会你高级的信息翻译技巧、清楚有效的信件写作以及最适合的语言形式的采用。商务英语3将使你在大多数商务环境下理解英语并且自然地用英语交流。 证书优势:1. LCCIIQ 证书不但代表持证人的文化素质和英语能力,更突出的是持证人的专业技能和实际工作能力;2. LCCIIQ是中国教育部与劳动和社会保障部引进的第一个国际职业资格证书;3. LCCI于1995年进入中国。1999年9月13日,LCCIEB与中国劳动和社会保障部职业技能鉴定中心(OSTA) 签署了“中英职业资格证书合作项目联合颁证合作协议”,该项目是当时中英合作16个项目之一。自此,国际国内2大权威职业资格认证机构开始联手。
短期借款Short-termnbsp;borrowingnbsp;应付账款Accountsnbsp;payablenbsp;预计负债Projectednbsp;liabilitiesnbsp;预付账款Prepaidnbsp;Accountsnbsp;AAAnbsp;nbsp;美国会计学会Abacusnbsp;《算盘》杂志abacusnbsp;nbsp;算盘Abandonmentnbsp;废弃,报废;委付abandonmentnbsp;valuenbsp;nbsp;废弃价值abatementnbsp;①减免②冲销abilitynbsp;tonbsp;servicenbsp;debtnbsp;nbsp;偿债能力abnormalnbsp;costnbsp;nbsp;异常成本abnormalnbsp;spoilagenbsp;nbsp;异常损耗abovenbsp;parnbsp;nbsp;超过票面价值abovenbsp;thenbsp;linenbsp;线上项目absolutenbsp;amountnbsp;nbsp;绝对数,绝对金额absolutenbsp;endorsementnbsp;nbsp;绝对背书absolutenbsp;insolvencynbsp;nbsp;绝对无力偿付absolutenbsp;prioritynbsp;nbsp;绝对优先求偿权absolutenbsp;valuenbsp;nbsp;绝对值absorbnbsp;nbsp;摊配,转并absorptionnbsp;accountnbsp;nbsp;摊配账户,转并账户absorptionnbsp;costingnbsp;nbsp;摊配成本计算法abstractnbsp;nbsp;摘要表abusenbsp;nbsp;滥用职权abusenbsp;ofnbsp;taxnbsp;shelternbsp;nbsp;滥用避税项目ACCAnbsp;特许公认会计师公会acceleratednbsp;costnbsp;recoverynbsp;systemnbsp;nbsp;加速成本收回制度acceleratednbsp;depreciationnbsp;methodnbsp;nbsp;加速折旧法,快速折旧法accelerationnbsp;clausenbsp;nbsp;加速偿付条款,提前偿付条款acceptancenbsp;①承兑②已承兑票据③验收acceptancenbsp;billnbsp;nbsp;承兑票据acceptancenbsp;registernbsp;nbsp;承兑票据登记簿acceptancenbsp;samplingnbsp;验收抽样accessnbsp;timenbsp;nbsp;存取时间accommodationnbsp;nbsp;融通accommodationnbsp;billnbsp;nbsp;融通票据accommodationnbsp;endorsementnbsp;nbsp;融通背书accountnbsp;①账户,会计科目②账簿,报表③账目,账项④记账accountabilitynbsp;nbsp;经营责任,会计责任accountabilitynbsp;unitnbsp;nbsp;责任单位Accountancynbsp;nbsp;《会计》杂志accountancynbsp;nbsp;会计accountantnbsp;nbsp;会计员,会计师accountantnbsp;generalnbsp;nbsp;会计主任,总会计accountingnbsp;innbsp;chargenbsp;nbsp;主管会计师accountant,snbsp;legalnbsp;liabilitynbsp;nbsp;会计师的法律责任accountant,snbsp;reportnbsp;nbsp;会计师报告accountant,snbsp;responsibilitynbsp;nbsp;会计师职责accountnbsp;formnbsp;nbsp;账户式,账式accountingnbsp;①会计②会计学accountingnbsp;assumptionnbsp;nbsp;会计假定,会计假设accountingnbsp;basisnbsp;nbsp;会计基准,会计基本方法accountingnbsp;changesnbsp;nbsp;会计变更accountingnbsp;conceptnbsp;nbsp;会计概念accountingnbsp;controlnbsp;nbsp;会计控制accountingnbsp;conventionnbsp;nbsp;会计常规,会计惯例accountingnbsp;corporationnbsp;nbsp;会计公司accountingnbsp;cyclenbsp;nbsp;会计循环accountingnbsp;datanbsp;nbsp;会计数据accountingnbsp;doctrinenbsp;nbsp;会计信条accountingnbsp;documentnbsp;nbsp;会计凭证accountingnbsp;elementsnbsp;nbsp;会计要素accountingnbsp;entitynbsp;nbsp;会计主体,会计个体accountingnbsp;entrynbsp;nbsp;会计分录accountingnbsp;equationnbsp;nbsp;会计等式accountingnbsp;eventnbsp;nbsp;会计事项accountingnbsp;exposurenbsp;nbsp;会计暴露,会计暴露风险accountingnbsp;firmnbsp;nbsp;会计事务所Accountingnbsp;Hallnbsp;ofnbsp;Famenbsp;nbsp;会计名人堂accountingnbsp;harmonizationnbsp;nbsp;会计协调化accountingnbsp;identitynbsp;nbsp;会计恒等。
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 。
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