會計科目常用縮寫

A. 哪位有財會常用的英文縮寫匯總. 一、企業財務會計報表封面FINANCIAL REPORT COVER 報表所屬期間之期末時間點Period Ended 搜索內容 網站首頁 財政稅收 稅務大全 財務大全 財務會計 注會審計 職稱考試 分錄科目 社保發票 當前位置：首頁»分錄科目»會計科目常用縮寫 會計科目常用縮寫 發布時間:2021-02-2418:35:53 A.哪位有財會常用的英文縮寫匯總 一、企業財務會計報表封面FINANCIALREPORTCOVER報表所屬期間之期末時間點PeriodEnded所屬月份ReportingPeriod報出日期SubmitDate記賬本位幣幣種LocalReportingCurrency審核人Verifier填表人Preparer二、資產負債表BalanceSheet資產Assets流動資產CurrentAssets貨幣資金BankandCash短期投資CurrentInvestment一年內到期委託貸款Entrustedloanreceivableewithinoneyear減：一年內到期委託貸款減值准備Less:ImpairmentforEntrustedloanreceivableewithinoneyear減：短期投資跌價准備Less:Impairmentforcurrentinvestment短期投資凈額Netbalofcurrentinvestment應收票據Notesreceivable應收股利Dividendreceivable應收利息Interestreceivable應收賬款Accountreceivable減：應收賬款壞賬准備Less:BaddebtprovisionforAccountreceivable應收賬款凈額NetbalofAccountreceivable其他應收款Otherreceivable減：其他應收款壞賬准備Less:BaddebtprovisionforOtherreceivable其他應收款凈額NetbalofOtherreceivable預付賬款Prepayment應收補貼款Subsidyreceivable存貨Inventory減：存貨跌價准備Less:ProvisionforInventory存貨凈額NetbalofInventory已完工尚未結算款Amountefromcustomerforcontractwork待攤費用DeferredExpense一年內到期的長期債權投資Long-termdebtinvestmentewithinoneyear一年內到期的應收融資租賃款Financeleasereceivablesewithinoneyear其他流動資產Othercurrentassets流動資產合計Totalcurrentassets長期投資Long-terminvestment長期股權投資Long-termequityinvestment委託貸款Entrustedloanreceivable長期債權投資Long-termdebtinvestment長期投資合計Totalforlong-terminvestment減：長期股權投資減值准備Less:Impairmentforlong-termequityinvestment減：長期債權投資減值准備Less:Impairmentforlong-termdebtinvestment減：委託貸款減值准備Less:Provisionforentrustedloanreceivable長期投資凈額Netbaloflong-terminvestment其中：合並價差Include:Goodwill(Negativegoodwill)固定資產Fixedassets固定資產原值Cost減：累計折舊Less:AccumulatedDepreciation固定資產凈值Netbal減：固定資產減值准備Less:Impairmentforfixedassets固定資產凈額NBVoffixedassets工程物資Materialholdsforconstructionoffixedassets在建工程Constructioninprogress減：在建工程減值准備Less:Impairmentforconstructioninprogress在建工程凈額Netbalofconstructioninprogress固定資產清理Fixedassetstobedisposedof固定資產合計Totalfixedassets無形資產及其他資產Otherassets&Intangibleassets無形資產Intangibleassets減：無形資產減值准備Less:Impairmentforintangibleassets無形資產凈額Netbalofintangibleassets長期待攤費用Long-termdeferredexpense融資租賃——未擔保余值Financelease–Unguaranteedresialvalues融資租賃——應收融資租賃款Financelease–Receivables其他長期資產Othernon-currentassets無形及其他長期資產合計Totalotherassets&intangibleassets遞延稅項DeferredTax遞延稅款借項DeferredTaxassets資產總計Totalassets負債及所有者（或股東）權益Liability&Equity流動負債Currentliability短期借款Short-termloans應付票據Notespayable應付賬款Accountspayable已結算尚未完工款預收賬款Advancefromcustomers應付工資Payrollpayable應付福利費Welfarepayable應付股利Dividendpayable應交稅金Taxespayable其他應交款Otherfeespayable其他應付款Otherpayable預提費用AccruedExpense預計負債Provision遞延收益DeferredRevenue一年內到期的長期負債Long-termliabilityewithinoneyear其他流動負債Othercurrentliability流動負債合計Totalcurrentliability長期負債Long-termliability長期借款Long-termloans應付債券Bondspayable長期應付款Long-termpayable專項應付款Grants&Subsidiesreceived其他長期負債Otherlong-termliability長期負債合計Totallong-termliability遞延稅項DeferredTax遞延稅款貸項DeferredTaxliabilities負債合計Totalliability少數股東權益Minorityinterests所有者權益（或股東權益）Owners』Equity實收資本（或股本）Paidincapital減；已歸還投資Less:Capitalredemption實收資本（或股本）凈額NetbalofPaidincapital資本公積CapitalReserves盈餘公積SurplusReserves其中：法定公益金Include:Statutoryreserves未確認投資損失Unrealisedinvestmentlosses未分配利潤Retainedprofitsafterappropriation其中：本年利潤Include:Profitsfortheyear外幣報表折算差額Translationreserve所有者（或股東）權益合計TotalEquity負債及所有者（或股東）權益合計TotalLiability&Equity三、利潤及利潤分配表Incomestatementandprofitappropriation一、主營業務收入Revenue減：主營業務成本Less:CostofSales主營業務稅金及附加SalesTax二、主營業務利潤（虧損以「—」填列）GrossProfit(-meansloss)加：其他業務收入Add:Otheroperatingincome減：其他業務支出Less:Otheroperatingexpense減：營業費用Selling&Distributionexpense管理費用G&Aexpense財務費用Financeexpense三、營業利潤（虧損以「—」填列）Profitfromoperation(-meansloss)加：投資收益（虧損以「—」填列）Add:Investmentincome補貼收入SubsidyIncome營業外收入Non-operatingincome減：營業外支出Less:Non-operatingexpense四、利潤總額（虧損總額以「—」填列）ProfitbeforeTax減：所得稅Less:Incometax少數股東損益Minorityinterest加：未確認投資損失Add:Unrealisedinvestmentlosses五、凈利潤（凈虧損以「—」填列）Netprofit(-meansloss)加：年初未分配利潤Add:Retainedprofits其他轉入Othertransfer-in六、可供分配的利潤Profitavailablefordistribution(-meansloss)減：提取法定盈餘公積Less:Appropriationofstatutorysurplusreserves提取法定公益金Appropriationofstatutorywelfarefund提取職工獎勵及福利基金Appropriationofstaffincentiveandwelfarefund提取儲備基金Appropriationofreservefund提取企業發展基金Appropriationofenterpriseexpansionfund利潤歸還投資Capitalredemption七、可供投資者分配的利潤Profitavailableforowners'distribution減：應付優先股股利Less:Appropriationofpreferenceshare'sdividend提取任意盈餘公積Appropriationofdiscretionarysurplusreserve應付普通股股利Appropriationofordinaryshare'sdividend轉作資本（或股本）的普通股股利Transferfromordinaryshare'sdividendtopaidincapital八、未分配利潤Retainedprofitafterappropriation補充資料：SupplementaryInformation:1．出售、處置部門或被投資單位收益Gainsondisposalofoperatingdivisionsorinvestments2．自然災害發生損失Lossesfromnaturaldisaster3．會計政策變更增加（或減少）利潤總額Increase(decrease)inprofitetochangesinaccountingpolicies4．會計估計變更增加（或減少）利潤總額Increase(decrease)inprofitetochangesinaccountingestimates5．債務重組損失Lossesfromdebtrestructuring B.會計科目英文縮寫 一、企業財務會計報表封面FINANCIALREPORTCOVER報表所屬期間之期末時間點PeriodEnded所屬月份ReportingPeriod報出日期SubmitDate記賬本位幣幣種LocalReportingCurrency審核人Verifier填表人Preparer二、資產負債表BalanceSheet資產Assets流動資產CurrentAssets貨幣資金BankandCash短期投資CurrentInvestment一年內到期委託貸款Entrustedloanreceivableewithinoneyear減：一年內到期委託貸款減值准備Less:ImpairmentforEntrustedloanreceivableewithinoneyear減：短期投資跌價准備Less:Impairmentforcurrentinvestment短期投資凈額Netbalofcurrentinvestment應收票據Notesreceivable應收股利Dividendreceivable應收利息Interestreceivable應收賬款Accountreceivable減：應收賬款壞賬准備Less:BaddebtprovisionforAccountreceivable應收賬款凈額NetbalofAccountreceivable其他應收款Otherreceivable減：其他應收款壞賬准備Less:BaddebtprovisionforOtherreceivable其他應收款凈額NetbalofOtherreceivable預付賬款Prepayment應收補貼款Subsidyreceivable存貨Inventory減：存貨跌價准備Less:ProvisionforInventory存貨凈額NetbalofInventory已完工尚未結算款Amountefromcustomerforcontractwork待攤費用DeferredExpense一年內到期的長期債權投資Long-termdebtinvestmentewithinoneyear一年內到期的應收融資租賃款Financeleasereceivablesewithinoneyear其他流動資產Othercurrentassets流動資產合計Totalcurrentassets長期投資Long-terminvestment長期股權投資Long-termequityinvestment委託貸款Entrustedloanreceivable長期債權投資Long-termdebtinvestment長期投資合計Totalforlong-terminvestment減：長期股權投資減值准備Less:Impairmentforlong-termequityinvestment減：長期債權投資減值准備Less:Impairmentforlong-termdebtinvestment減：委託貸款減值准備Less:Provisionforentrustedloanreceivable長期投資凈額Netbaloflong-terminvestment其中：合並價差Include:Goodwill(Negativegoodwill)固定資產Fixedassets固定資產原值Cost減：累計折舊Less:AccumulatedDepreciation固定資產凈值Netbal減：固定資產減值准備Less:Impairmentforfixedassets固定資產凈額NBVoffixedassets工程物資Materialholdsforconstructionoffixedassets在建工程Constructioninprogress減：在建工程減值准備Less:Impairmentforconstructioninprogress在建工程凈額Netbalofconstructioninprogress固定資產清理Fixedassetstobedisposedof固定資產合計Totalfixedassets無形資產及其他資產Otherassets&Intangibleassets無形資產Intangibleassets減：無形資產減值准備Less:Impairmentforintangibleassets無形資產凈額Netbalofintangibleassets長期待攤費用Long-termdeferredexpense融資租賃——未擔保余值Financelease–Unguaranteedresialvalues融資租賃——應收融資租賃款Financelease–Receivables其他長期資產Othernon-currentassets無形及其他長期資產合計Totalotherassets&intangibleassets遞延稅項DeferredTax遞延稅款借項DeferredTaxassets資產總計Totalassets負債及所有者（或股東）權益Liability&Equity流動負債Currentliability短期借款Short-termloans應付票據Notespayable應付賬款Accountspayable已結算尚未完工款預收賬款Advancefromcustomers應付工資Payrollpayable應付福利費Welfarepayable應付股利Dividendpayable應交稅金Taxespayable其他應交款Otherfeespayable其他應付款Otherpayable預提費用AccruedExpense預計負債Provision遞延收益DeferredRevenue一年內到期的長期負債Long-termliabilityewithinoneyear其他流動負債Othercurrentliability流動負債合計Totalcurrentliability長期負債Long-termliability長期借款Long-termloans應付債券Bondspayable長期應付款Long-termpayable專項應付款Grants&Subsidiesreceived其他長期負債Otherlong-termliability長期負債合計Totallong-termliability遞延稅項DeferredTax遞延稅款貸項DeferredTaxliabilities負債合計Totalliability少數股東權益Minorityinterests所有者權益（或股東權益）Owners』Equity實收資本（或股本）Paidincapital減；已歸還投資Less:Capitalredemption實收資本（或股本）凈額NetbalofPaidincapital資本公積CapitalReserves盈餘公積SurplusReserves其中：法定公益金Include:Statutoryreserves未確認投資損失Unrealisedinvestmentlosses未分配利潤Retainedprofitsafterappropriation其中：本年利潤Include:Profitsfortheyear外幣報表折算差額Translationreserve所有者（或股東）權益合計TotalEquity負債及所有者（或股東）權益合計TotalLiability&Equity三、利潤及利潤分配表Incomestatementandprofitappropriation一、主營業務收入Revenue減：主營業務成本Less:CostofSales主營業務稅金及附加SalesTax二、主營業務利潤（虧損以「—」填列）GrossProfit(-meansloss)加：其他業務收入Add:Otheroperatingincome減：其他業務支出Less:Otheroperatingexpense減：營業費用Selling&Distributionexpense管理費用G&Aexpense財務費用Financeexpense三、營業利潤（虧損以「—」填列）Profitfromoperation(-meansloss)加：投資收益（虧損以「—」填列）Add:Investmentincome補貼收入SubsidyIncome營業外收入Non-operatingincome減：營業外支出Less:Non-operatingexpense四、利潤總額（虧損總額以「—」填列）ProfitbeforeTax減：所得稅Less:Incometax少數股東損益Minorityinterest加：未確認投資損失Add:Unrealisedinvestmentlosses五、凈利潤（凈虧損以「—」填列）Netprofit(-meansloss)加：年初未分配利潤Add:Retainedprofits其他轉入Othertransfer-in六、可供分配的利潤Profitavailablefordistribution(-meansloss)減：提取法定盈餘公積Less:Appropriationofstatutorysurplusreserves提取法定公益金Appropriationofstatutorywelfarefund提取職工獎勵及福利基金Appropriationofstaffincentiveandwelfarefund提取儲備基金Appropriationofreservefund提取企業發展基金Appropriationofenterpriseexpansionfund利潤歸還投資Capitalredemption七、可供投資者分配的利潤Profitavailableforowners'distribution減：應付優先股股利Less:Appropriationofpreferenceshare'sdividend提取任意盈餘公積Appropriationofdiscretionarysurplusreserve應付普通股股利Appropriationofordinaryshare'sdividend轉作資本（或股本）的普通股股利Transferfromordinaryshare'sdividendtopaidincapital八、未分配利潤Retainedprofitafterappropriation補充資料：SupplementaryInformation:1．出售、處置部門或被投資單位收益Gainsondisposalofoperatingdivisionsorinvestments2．自然災害發生損失Lossesfromnaturaldisaster3．會計政策變更增加（或減少）利潤總額Increase(decrease)inprofitetochangesinaccountingpolicies4．會計估計變更增加（或減少）利潤總額Increase(decrease)inprofitetochangesinaccountingestimates5．債務重組損失Lossesfromdebtrestructuring C.會計科目代碼表 （一）會計科目表－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－序號｜科目編號｜科目名稱｜序號｜科目編號｜科目名稱－－｜－－－－－－｜－－－－－－｜－－－－｜－－－－－｜－－－－－－－－｜｜一、資產類｜17｜132｜材料成本差異1｜101｜現金｜18｜133｜委託加工物資2｜102｜銀行存款｜19｜137｜庫存產成品3｜109｜其他貨幣資金｜20｜139｜待攤費用4｜111｜短期投資｜21｜141｜長期投資5｜112｜應收票據｜22｜145｜撥付所屬資金6｜113｜應收帳款｜23｜151｜固定資產7｜114｜壞帳准備｜24｜155｜累計折舊8｜115｜預付帳款｜25｜156｜固定資產清理9｜117｜內部往來｜26｜157｜臨時設施10｜118｜備用金｜27｜158｜臨時設施攤銷11｜119｜其他應收款｜28｜159｜專項工程支出12｜121｜物資采購｜29｜161｜無形資產13｜122｜采購保管費｜30｜171｜遞延資產14｜123｜庫存材料｜31｜181｜待處理財產損溢15｜124｜周轉材料｜｜｜16｜129｜低值易耗品｜｜｜－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－序號｜科目編號｜科目名稱｜序號｜科目編號｜科目名稱－－｜－－－－－－｜－－－－－－－－｜－－｜－－－－－｜－－－－－－－－｜｜二、負債類｜49｜313｜盈餘公積32｜201｜短期借款｜50｜321｜本年利潤33｜202｜應付票據｜51｜322｜利潤分配34｜203｜應付帳款｜｜｜35｜204｜預收帳款｜｜｜四、成本類36｜209｜其他應付款｜52｜401｜工程施工37｜211｜應付工資｜53｜411｜工業生產38｜214｜應付福利費｜54｜421｜機械作業39｜221｜應交稅金｜55｜431｜輔助生產40｜223｜應付利潤｜｜｜41｜229｜其他應交款｜｜｜五、損益類42｜231｜預提費用｜56｜501｜工程結算收入43｜241｜長期借款｜57｜502｜工程結算成本44｜251｜應付債券｜58｜504｜工程結算稅金｜｜｜｜｜及附加45｜261｜長期應付款｜59｜511｜其他業務收入｜｜｜60｜512｜其他業務支出｜｜三、所有者權益類｜61｜521｜管理費用46｜301｜實收資本｜62｜522｜財務費用47｜305｜上級撥入資金｜63｜531｜投資收益48｜311｜資本公積｜64｜541｜營業外收入｜｜｜65｜542｜營業外支出－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－http://blog.sina.com.cn/s/blog_4ca266b601009brs.html D.求一些會計常用指標的英文縮寫 ProcessKPIs...LearningKPIs...AssetUtilizationRatesAssets($)Assets/employee($)BudgetVarianceBudgetVariance:CostversusBudgetBusinessMixCashFlowCashFlowperShareCatastrophicLossesChannelMix%(Highcostmanualchannelsvslowcostelectronicchannels)CombinedRatioCommunityInvolvementCommunityQualityStatements(listsofexamplesonmanyfronts)ContributiontoOverheadandProfitCorporateCitizenshipCostCostRatiosCostRatios:AdministrativeCostperCustomer,perSale,perTransaction,perNewProct,etc.CostRatios:AdministrativeSpendingas%ofSalesCostRatios:pergallon,perpound,pertransaction,perclaimpaid,perpremiumprocessedCostRectionRatesCostversusCompetitors'CrossSellingDaysCostofSalesinInventoryDepositServiceCost(Change)DepositServiceCost(per$ofDeposits)EarningsGrowthEarningsperShareEnvironmentalConcern:#ofPollutionEmissionsViolationsEnvironmentalIndex:(keyemissionslevels,amountofhazardouswastehauledoff,recyclingrates)EnvironmentalResultsEnvironmental:%ChemicalintheAirGrossMarginGrossProfit(vspotential)GrossSales(vscompetition)IndirectExpenses(%ofsales)Investment(%ofsales) E.主要會計科目的英文說法（國際通用） 一、資產類庫存現金（Cashonhand）銀行存款（Cashinbank）其他貨幣資金(Othercashandcashequivalents)存出保證金(Refundabledeposits)交易性金融資產(Financialassetsatfairvaluethroughprofitorloss)應收票據(Notereceivable)應收賬款(Accountreceivable)預付賬款(Advancedpayment)應收股利(Dividendreceivable)應收利息(Interestreceivable)其他應收款(Otherreceivables)壞賬准備(Allowanceforbaddebts)材料采購(Materialspurchase)在途物資(Materialsintransit)原材料(Rawmaterials)材料成本差異(Materialscostvariance)庫存商品(Commoditystocks)發出商品(Goodsshippedintransit)商品進銷差價(Differencesbetweenpurchasingandsellingprice)委託加工物資(Consignedprocessingmaterial)周轉材料(Circulatingmaterials)存貨跌價准備(Provisionsfordeclineininventory)長期應收款(Long-termreceivables)固定資產(Plantandequipment)累計折舊(Accumulateddepreciation)固定資產減值准備(Provisionsforimpairmentoffixedassets)在建工程(Constructioninprocess)工程物資(Constructionmaterials)固定資產清理(Disposaloffixedassets)無形資產(Intangibleassets)累計攤銷(Accumulateddepletion)無形資產減值准備(Provisionsforimpairmentofintangibleassets)商譽(Goodwill)長期待攤費用(Long-termdeferredassets)遞延所得稅資產(Deferredincometaxassets)待處理財產損溢(Lossorprofitfromassetswaittodeal)二、負債類短期借款（Shortloan）交易性金融負債(Financialliabilitiesatfairvaluethroughprofitorloss)應付票據(Notespayable)應付賬款((Accountspayable)預收賬款(Amountscollectedinadvance)應付職工薪酬(Accruedemployeecompensation)應交稅費(Taxpayable)應付利息(Interestpayable)應付股利(Dividendpayable)其他應付款(Otherpayables)長期借款(Long-termloan)應付債券(Long-termbonds)長期應付款(Longtermpayable)未確認融資費用(Unrecognizedfinancecost)專項應付款(Specificpayable)預計負債(Accruedliabilities)遞延所得稅負債(Deferredincometaxliabilities)三、所有者權益類實收資本(Paid-incapital)資本公積(Capitalreserve)盈餘公積(Surplusreserves)本年利潤(Currentyearprofits)利潤分配(Profitdistribution)四、成本類生產成本(Manufacturingcost)製造費用(Manufacturingoverhead)勞務成本(Servicecost)研發支出(R&Dexpenditures)工程施工(Engineeringconstruction)五、損益類主營業務收入(Primeoperatingrevenue)其他業務收入(Otheroperatingrevenue)公允價值變動損益(Profitorlossonfairvalue)營業外收入(Unrelatedbusinessincome)主營業務成本(Costofgoodssold)其他業務成本(Otherbusinessexpense)營業稅金及附加(Operatingtaxandassociatecharge)銷售費用(Marketingexpenses)管理費用(Administrativeexpenses)財務費用(Financialexpenses)資產減值損失(Assetimpairmentloss)營業外支出(Losses)所得稅費用(Incometaxexpense)以前年度損益調整(Prior-periodprofitorlossadjustment) F.求會計科目的英文縮寫 http://..com/question/70568687參考一下這個吧 G.常用的會計分錄的英文縮寫 Dr:(借:)Cr:(貸) H.會計准則裡面會計科目縮寫'比如長期股權投資（長投）越多越好 只要能看懂怎麼縮都行，但是在考試的時候別縮。

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