苏州许一
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accountAccount 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accountvi., 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
追疯子的风筝
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
明天再说0865
会计科目英文缩写：accounting；
所谓会计，就是把企业有用的各种经济业务统一成以货币为计量单位，通过记账、算账、报账等一系列程序来提供反映企业财务状况和经营成果的经济信息。
会计是以货币为主要计量单位，运用专门的方法，对企业、机关单位或其他经济组织的经济活动进行连续、系统、全面地反映和监督的一项经济管理活动。具体而言，会计是对一定主体的经济活动进行的核算和监督，并向有关方面提供会计信息。
古代会计
人类原始计量记录行为的发生是以人类生产行为的发生，发展作为根本前提的，它是社会发展到一定阶段的产物。古代会计，从时间上说，就是从旧石器时代的中晚期至封建社会末期的这段漫长的时期。
从会计所运用的主要技术方法方面看，主要涉及原始计量记录法，单式账簿法和初创时期的复式记账法等。这个期间的会计所进行的计量，记录，分析等工作一开始是同其他计算工作混合在一起，经过漫长的发展过程后，才逐步形成一套具有自己特征的方法体系，成为一种独立的管理工作。
monmonfxwen
1account for导致，引起：构成决定性的或主要的因素Bad weather accounted for the long delay.长期的延缓是因为坏天气做出解释，提出理由The suspect couldn't account for his time that night.嫌疑犯不能说明那天晚上他的时间安排2by (或 from) all accounts根据各种流传的说法by all accounts he is a pretty nice guy.据说他是个非常好的人。3call (或 bring) someone to account要求解释错误（或失误）4give a good (或 bad) account of oneself表现出色（或拙劣）5keep an account of记录
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一、企业财务会计报表封面 FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份 Reporting Period报出日期 Submit Date记账本位币币种 Local Reporting Currency审核人 Verifier填表人 Preparer二、资产负债表 Balance Sheet资产 Assets流动资产 Current Assets货币资金 Bank and Cash短期投资 Current Investment一年内到期委托贷款 Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备 Less: Impairment for current investment短期投资净额 Net bal of current investment应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable减：应收账款坏账准备 Less: Bad debt provision for Account receivable应收账款净额 Net bal of Account receivable其他应收款 Other receivable减：其他应收款坏账准备 Less: Bad debt provision for Other receivable其他应收款净额 Net bal of Other receivable预付账款 Prepayment应收补贴款 Subsidy receivable存货 Inventory减：存货跌价准备 Less: Provision for Inventory存货净额 Net bal of Inventory已完工尚未结算款 Amount due from customer for contract work待摊费用 Deferred Expense一年内到期的长期债权投资 Long-term debt investment due within one year一年内到期的应收融资租赁款 Finance lease receivables due within one year其他流动资产 Other current assets流动资产合计 Total current assets长期投资 Long-term investment长期股权投资 Long-term equity investment委托贷款 Entrusted loan receivable长期债权投资 Long-term debt investment长期投资合计 Total for long-term investment减：长期股权投资减值准备 Less: Impairment for long-term equity investment减：长期债权投资减值准备 Less: Impairment for long-term debt investment减：委托贷款减值准备 Less: Provision for entrusted loan receivable长期投资净额 Net bal of long-term investment其中：合并价差 Include: Goodwill (Negative goodwill)固定资产 Fixed assets固定资产原值 Cost减：累计折旧 Less: Accumulated Depreciation固定资产净值 Net bal减：固定资产减值准备 Less: Impairment for fixed assets固定资产净额 NBV of fixed assets工程物资 Material holds for construction of fixed assets在建工程 Construction in progress减：在建工程减值准备 Less: Impairment for construction in progress在建工程净额 Net bal of construction in progress固定资产清理 Fixed assets to be disposed of固定资产合计 Total fixed assets无形资产及其他资产 Other assets & Intangible assets无形资产 Intangible assets减：无形资产减值准备 Less: Impairment for intangible assets无形资产净额 Net bal of intangible assets长期待摊费用 Long-term deferred expense融资租赁——未担保余值 Finance lease – Unguaranteed residual values融资租赁——应收融资租赁款 Finance lease – Receivables其他长期资产 Other non-current assets无形及其他长期资产合计 Total other assets & intangible assets递延税项 Deferred Tax递延税款借项 Deferred Tax assets资产总计 Total assets负债及所有者（或股东）权益 Liability & Equity流动负债 Current liability短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers应付工资 Payroll payable应付福利费 Welfare payable应付股利 Dividend payable应交税金 Taxes payable其他应交款 Other fees payable其他应付款 Other payable预提费用 Accrued Expense预计负债 Provision递延收益 Deferred Revenue一年内到期的长期负债 Long-term liability due within one year其他流动负债 Other current liability流动负债合计 Total current liability长期负债 Long-term liability长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term payable专项应付款 Grants & Subsidies received其他长期负债 Other long-term liability长期负债合计 Total long-term liability递延税项 Deferred Tax递延税款贷项 Deferred Tax liabilities负债合计 Total liability少数股东权益 Minority interests所有者权益（或股东权益） Owners’ Equity实收资本（或股本） Paid in capital减；已归还投资 Less: Capital redemption实收资本（或股本）净额 Net bal of Paid in capital资本公积 Capital Reserves盈余公积 Surplus Reserves其中：法定公益金 Include: Statutory reserves未确认投资损失 Unrealised investment losses未分配利润 Retained profits after appropriation其中：本年利润 Include: Profits for the year外币报表折算差额 Translation reserve所有者（或股东）权益合计 Total Equity负债及所有者（或股东）权益合计 Total Liability & Equity三、利润及利润分配表 Income statement and profit appropriation一、主营业务收入 Revenue减：主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润（亏损以“—”填列） Gross Profit ( - means loss)加：其他业务收入 Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润（亏损以“—”填列） Profit from operation ( - means loss)加：投资收益（亏损以“—”填列） Add: Investment income补贴收入 Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额（亏损总额以“—”填列） Profit before Tax减：所得税 Less: Income tax少数股东损益 Minority interest加：未确认投资损失 Add: Unrealised investment losses五、净利润（净亏损以“—”填列） Net profit ( - means loss)加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available for owners' distribution减：应付优先股股利 Less: Appropriation of preference share's dividend提取任意盈余公积 Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1． 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments2． 自然灾害发生损失 Losses from natural disaster3． 会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies4． 会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates5． 债务重组损失 Losses from debt restructuring
优质英语培训问答知识库
