咔嚓咔嚓咔嚓啦
1,AAA ,美国会计学会 2,Abacus,《算盘》杂志 3,abacus ,算盘 4,Abandonment," 废弃 , 报 废;委付" 5,abandonment value ,废 弃价值 6,abatement, ①减免②冲 销 7,ability to service debt ,偿债能力 8,abnormal cost ,异常成 本 9,abnormal spoilage ,异 常损耗 10,above par , 超过票面 价值 11,above the line, 线上 项目 12,absolute amount ,"绝 对数,绝对金额" 13,absolute endorsement ,绝对背书 14,absolute insolvency , 绝对无力偿付 15,absolute priority , 绝对优先求偿权 16,absolute value ,绝对 值 17,absorb ,"摊配,转并" 18,absorption account ,"摊配账户,转并 账户" 19,absorption costing , 摊配成本计算法 20,abstract ,摘要表 21,abuse ,滥用职权 22,abuse of tax shelter , 滥用避税项目 23,ACCA, 特许公认会计师 公会 24,accelerated cost recovery system ,加速成 本收回制度 25,accelerated depreciation method ," 加速折旧法,快速折旧法" 26,acceleration clause ," 加速偿付条款 , 提前偿付条款" 27,acceptance, ①承兑② 已承兑票据③验收 28,acceptance bill , 承 兑票据 29,acceptance register , 承兑票据登记簿 30,acceptance sampling, 验收抽样 31,access time , 存取时 间 32,accommodation ,融通 33,accommodation bill , 融通票据 34,accommodation endorsement ,融通背书 35,account," ① 账 户 , 会 计科目②账簿 , 报表③账 目,账项④记账" 36,accountability ," 经 营责任,会计责任" 37,accountability unit , 责任单位 38,Accountancy ,《会计》 杂志 39,accountancy ,会计 40,accountant ,"会计员, 会计师" 41,accountant general ,"会计主任,总会 计" 42,accounting in charge , 主管会计师 43,"accountant,s legal liability ", 会计师的法 律责任 44,"accountant,s report ",会计师报告 45,"accountant,s responsibility ",会计师 职责 46,account form ," 账户 式,账式" 47,accounting, ①会计② 会计学 48,accounting assumption ," 会计假定 ,会计假设" 49,accounting basis ," 会计基准,会计基本方法" 50,accounting changes , 会计变更
小树小树小树
Account Code Account Title 1001 现金 Cash1002 银行存款 Cash in Bank1015 其他货币资金 Other cash and cash equivalents1101 交易性金融资产（短期投资） Held for trading financial assets1121 应收票据 Note receivable1122 应收账款 Account receivable1123 预付帐款 Account prepaid1231 其他应收款 Other receivable123101 应收出口退税 refund of tax for export receivable123102 应收补贴款 subsidies of receivable123199 其他 other1241 坏账准备 Bad debt reserves1321 受托代销商品 Commissioned and sell the goods on a commission basis1401 商品采购 merchandise purchase1403 材料物资 Material1406 库存商品 Goods on hand1407 发出商品（分期收款发出商品） Goods on installment sale1408 出租商品 Merchandise held for rental1410 商品进销差价（包含受托代销商品差价） Differences between purchasing and selling price1411 委托加工商品 Materials in outside processing1412 包装物及低值易耗品 Wrappage & consumable supplies141201 包装物 wrappage141202 办公用品 Office supplies141203 电器家私 electrical home appliance & furnishings141204 仓储物品 things for warehouse1461 存货跌价准备 Inventory falling price reserves1501 待摊费用 Deferred and prepaid expenses150101 租赁费 lease rental150102 办公家私 furnishings150103 养路费 road maintaining fee150104 装修费 fit up fee150199 待转进项税 Pending changerover VAT on purchase15019901 进口待采集 Pending collection import VAT15019902 普通待认证 Pending attestation VAT15019903 运费待认证 Pending Transportation VAT1524 长期股权投资 long term of equity share investment1601 固定资产 fixed assets1602 累计折旧 Accumulated depreciation1603 固定资产减值准备 Fixed assets depreciation reserves1604 在建工程 Construction-in-process1606 固定资产清理 Liquidation of fixed assets1701 无形资产 Intangible assets170101 商标 Trademarks1801 长期待摊费用 Long-term deferred and prepaid expenses1901 待处理财产损益 Assets loss or income in suspense190101 待处理流动资产损益 Assets loss or income in suspense190102 待处理固定资产损益 Assets loss or income in suspense1902 其他长期资产 Other Long Term Assets190201 特准储备物资 Physical assets reserve specifically authorized 2001 短期借款 Short term debt2201 应付票据 Notes payable2202 应付帐款 Account payable2205 预收帐款 Deposit received2211 应付职工薪酬（含福利费） Wages & welfarism payable2221 应交税费（含应交税金和其他应交款） Taxes and dues payable222101 个人所得税 individual income tax222102 应交增值税 value added tax payable22210201 进项税额 VAT on purchase22210202 已交税金 VAT paid22210203 转出未交增值税 unpaid VAT changeover22210204 减免税额 tax deduction22210205 销项税额 VAT on sales22210206 进项税额转出 changeover VAT on purchase22210207 转出多交增值税 overpaid VAT changeover22210208 出口退税 VAT Refund for exported22210209 出口抵减内销产品应纳税额 export deduct domestic sales goods tax222103 未交增值税 Unpaid VAT222104 关税 tariff222105 应交消费税 consumption tax payable222106 应交城市维护建设税 tax for maintaining and building cities payable222107 应交所得税 income tax payable222108 待抵扣进项税额 pending deduct VAT on purchase222109 待调整 pending adjust222110 其他应交款 other fund in conformity with paying22211001 应交教育费附加 educational fee payable2241 其他应付款 Other payables2401 预提费用 Provision for expenses2402 特准储备资金 Fund reserve specifically authorized2601 长期借款 Long term loans2602 长期债卷（应付债卷） long term bonds2801 长期应付款 Long term account payable2811 专项应付款 Special payable2901 递延所得税负债 Deferred income tax liabilities2902 住房周转金 Housing Revolving Funds 4001 实收资本 Paid in capital4002 资本公积 Capital reserve400201 资本溢价 Capital premium4101 盈余公积 Surplus reserves410101 公益金 Legal public welfare fund4103 本年利润 Current year profits4104 利润分配 Profit distribution410401 未分配利润 undistributed profit410402 盈余公积补亏 surplus reserves recover loss410403 提取盈余公积 Withdrawal legal surplus410404 应付利润 profit payable410405 转作奖金的利润 profit change to bonus410406 应交特种基金 special funds payable410407 归还借款的利润 profit return loan410408 单项留用的利润 profit reserved for a single item 6001 主营业务收入 Prime operating revenue6051 其他业务收入 Other operating revenue6052 代购代销收入 Income from purchase and sales commission6061 汇兑损益 Exchange gain or loss6111 投资收益（包含补贴收入） Investment revenue (include Subsidize revenue)6301 营业外收入 Non operating revenue6401 主营业务成本 Operating costs6402 其他业务支出 Other business expense6403 代购代销支出 Expense from purchase and sales commission6405 营业税金及附加 Sales tax and extra charges6601 销售费用 Operating expenses660101 财产保险 property insurance660102 包装费 packaging fee660103 报关费 customs charges660104 商检费 commodity inspection fee660105 维修费 repair charge660106 仓库租金费 rental for Warehouse660107 运输费 carriage charges660108 仓储费 storage Fee660109 汽油费 gasoline660110 汽车行驶费 car travel fee660111 差旅费 travel expense660112 设计费 design fee660113 办公费 office allowance660114 工资 staff salaries660115 装卸费 handling charges660116 广告费 advertising fee660199 其他 other6602 管理费用 Adminisstrative expenses660201 办公费 office allowance660202 停车费 car parking fee660203 汽油费 gasoline660204 路桥费 toll charge660205 电话费 correspondence fee660206 差旅费 travel expense660207 印花税 stamp tax660208 折旧 depreciation660209 咨询费 Consult fee660210 福利费 welfarism660211 网络费 network fee660212 租赁费 lease rental660213 工资 staff salaries660214 业务招待费 business entertainment660215 低值易耗品摊销 article of consumption660216 水电费 utilities660217 管理费 administrative fee660218 养路费 toll maintenance fee 660219 交通费 660220 洗车费 car washing fee660221 广告费 advertising fee660222 服务费 clothing fee660223 审计费 auditing fee660224 业务宣传费 business propagandize fee660225 社保 social security660299 其他 other6603 财务费用 Finance charge660301 利息 interest exchange660302 手续费/工本费 charge for trouble6711 营业外支出 Nonbusiness expenditure671101 固定资产减值准备 fixed assets depreciation reserves6801 所得税 Income tax6901 以前年度损益调整 Prior year income adjustment (PYIA)
加油嘴馋的我
disposal 在会计学中是处置、清理的意思，应该和其他词联合使用，比如：资产处置是Asset Disposal；固定资产清理是Disposal of Fixed Assets，等等。
disposal
英 [dɪˈspəʊzl] 美 [dɪˈspoʊzl]
n.去掉;清除;处理;(企业、财产等的)变卖，让与
[U] 去掉；清除；处理
1、a bomb disposal squad
炸弹清除小组
2、sewage disposal systems
污水处理系统
3、the disposal of nuclear waste
核废料的处理
生产和处置的主要方式是: 非经营性资产的转让、出售、损失、报废和转换为经营资产。
企业因销售、报废、损坏而转移清理的固定资产价值, 以及清算过程中发生的清理费用和清算收入。
"固定资产清理" 资产类别账户, 用于核算转让给清算出售、报废和损坏的企业的净资产价值, 以及清算过程中发生的清理费用和清算收入。
转移给借款人清算的固定资产转让的净值和清算过程中发生的费用;贷款人登记收回固定资产销售价格、残值和可变价格收入, 其信用余额代表清算后的净收益;业务外费用 "账户。
布鲁凡迪克思琪
一、资产类库存现金（Cash on hand）银行存款（Cash in bank）其他货币资金(Other cash and cash equivalents)存出保证金(Refundable deposits)交易性金融资产(Financial assets at fair value through profit or loss)应收票据(Note receivable)应收账款(Account receivable )预付账款(Advanced payment)应收股利(Dividend receivable)应收利息(Interest receivable)其他应收款(Other receivables)坏账准备(Allowance for bad debts)材料采购(Materials purchase)在途物资(Materials in transit)原材料(Raw materials)材料成本差异(Materials cost variance)库存商品(Commodity stocks)发出商品(Goods shipped in transit)商品进销差价(Differences between purchasing and selling price)委托加工物资(Consigned processing material)周转材料(Circulating materials)存货跌价准备(Provisions for decline in inventory)长期应收款(Long-term receivables)固定资产(Plant and equipment)累计折旧(Accumulated depreciation)固定资产减值准备(Provisions for impairment of fixed assets)在建工程(Construction in process)工程物资(Construction materials)固定资产清理(Disposal of fixed assets)无形资产(Intangible assets)累计摊销(Accumulated depletion)无形资产减值准备(Provisions for impairment of intangible assets)商誉(Goodwill)长期待摊费用(Long-term deferred assets)递延所得税资产(Deferred income tax assets)待处理财产损溢(Loss or profit from assets wait to deal)二、负债类短期借款（Short loan）交易性金融负债(Financial liabilities at fair value through profit or loss)应付票据(Notes payable)应付账款((Accounts payable)预收账款(Amounts collected in advance)应付职工薪酬(Accrued employee compensation)应交税费(Tax payable)应付利息(Interest payable)应付股利(Dividend payable)其他应付款(Other payables)长期借款(Long-term loan)应付债券(Long-term bonds)长期应付款(Long term payable)未确认融资费用(Unrecognized finance cost )专项应付款(Specific payable)预计负债(Accrued liabilities)递延所得税负债(Deferred income tax liabilities)三、所有者权益类实收资本(Paid-in capital)资本公积(Capital reserve)盈余公积(Surplus reserves)本年利润(Current year profits)利润分配(Profit distribution)四、成本类生产成本(Manufacturing cost)制造费用(Manufacturing overhead)劳务成本(Service cost)研发支出(R&D expenditures)工程施工(Engineering construction)五、损益类主营业务收入(Prime operating revenue)其他业务收入(Other operating revenue)公允价值变动损益(Profit or loss on fair value)营业外收入(Unrelated business income)主营业务成本(Cost of goods sold)其他业务成本(Other business expense)营业税金及附加(Operating tax and associate charge)销售费用(Marketing expenses)管理费用(Administrative expenses)财务费用(Financial expenses)资产减值损失(Asset impairment loss)营业外支出(Losses)所得税费用(Income tax expense)以前年度损益调整(Prior-period profit or loss adjustment)
yuyanyanbobo
disposal 在会计学中意思是处置，清理。用于资产的清理处置。
一般与其他词连用组成会计科目，类似：固定资产清理 Fixed assets pending for disposal；
非流动资产处置利得 Gains from disposal of non-current assets。
扩展资料：
1、现金 Cash in hand
2、银行存款 Cash in bank
3、其他货币资金-外埠存款Other monetary assets - cash in other cities
4、其他货币资金-银行本票 Other monetary assets - cashier‘s check
5、其他货币资金-银行汇票 Other monetary assets - bank draft
6、其他货币资金-信用卡 Other monetary assets - credit cards
7、其他货币资金-信用证保证金 Other monetary assets - L/C deposit
8、其他货币资金-存出投资款 Other monetary assets - cash for investment
9、短期投资-股票投资 Investments - Short term - stocks
10、短期投资-债券投资 Investments - Short term - bonds
11、短期投资-基金投资 Investments - Short term - funds
12、短期投资-其他投资 Investments - Short term - others
13、短期投资跌价准备 Provision for short-term investment
14、长期股权投资-股票投资 Long term equity investment - stocks
15、长期股权投资-其他股权投资 Long term equity investment - others
16、长期债券投资-债券投资 Long term securities investemnt - bonds
17、长期债券投资-其他债权投资 Long term securities investment - others
18、长期投资减值准备 Provision for long-term investment
19、应收票据 Notes receivable
20、应收股利 Dividends receivable
21、应收利息 Interest receivable
22、应收帐款 Trade debtors
23、坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
24、预付帐款 Prepayment
25、应收补贴款 Allowance receivable
26、其他应收款 Other debtors
27、坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
28、其他流动资产 Other current assets
29、物资采购 Purchase
30、原材料 Raw materials
31、包装物 Packing materials
32、低值易耗品 Low value consumbles
33、材料成本差异 Material cost difference
34、自制半成品 Self-manufactured goods
35、库存商品 Finished goods
36、商品进销差价 Difference between purchase & sales of commodities
37、委托加工物资 Consigned processiong material
38、委托代销商品 Consignment-out
39、受托代销商品 Consignment-in
40、分期收款发出商品 Goods on instalment sales
41、存货跌价准备 Provision for obsolete stocks
42、待处理固定资产损益 Unsettled G/L on fixed assets
43、委托贷款-本金 Consignment loan - principle
44、委托贷款-减值准备 Consignment loan - provision
45、固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures
46、固定资产-运输设备 Fixed assets - Automobiles
47、累计折旧 Accumulated depreciation
48、固定资产减值准备 Impairment of fixed assets
49、工程物资-专用材料 Project material - specific materials
50、工程物资-专用设备 Project material - specific equipment
51、工程物资-预付大型设备款 Project material - prepaid for equipment
52、工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
53、在建工程 Construction in progress
54、在建工程减值准备 Impairment of construction in progress
55、固定资产清理 Disposal of fixed assets
56、无形资产-专利权 Intangible assets - patent
57、无形资产-非专利技术 Intangible assets - industrial property and know-how
58、无形资产-商标权 Intangible assets - trademark rights
59、无形资产-土地使用权 Intangible assets - land use rights
60、无形资产-商誉 Intangible assets - goodwill
61、无形资产减值准备 Impairment of intangible assets
62、长期待摊费用 Deferred assets
63、未确认融资费用 Unrecognized finance fees
64、其他长期资产 Other long term assets
65、递延税款借项 Deferred assets debits
66、待处理固定资产损益 Unsettled G/L on fixed assets
67、委托贷款-本金 Consignment loan - principle
68、委托贷款-利息 Consignment loan - interest
69、委托贷款-减值准备 Consignment loan - provision
70、固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures
71、固定资产-运输设备 Fixed assets - Automobiles
72、累计折旧 Accumulated depreciation
73、固定资产减值准备 Impairment of fixed assets
74、工程物资 Project material
75、在建工程 Construction in progress
76、在建工程减值准备 Impairment of construction in progres
77、固定资产清理 Disposal of fixed assets
78、无形资产Intangible assets
79、长期待摊费用 Deferred assets
80、未确认融资费用 Unrecognized finance fees
81、其他长期资产 Other long term assets
82、递延税款借项 Deferred assets debits
参考资料来源：百度百科-中国会计科目中英文对照
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