or表示什么会计科目

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

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

正确的写法是：应付账款、应收账款、预付账款、预收账款古代的时候，曾以贝壳为货币，所以“账”是贝字旁，表示与金钱有关。至于很多人用“帐”，应该是错别字的关系。附：财政部会计准则委员会发布的《会计科目和主要账务处理》，可以看里面正确的科目名称。

应付"账"款，规范的写法都是"账"。

代码    名称    英译

1    资产    assets

11~ 12    流动资产    current assets

111    现金及约当现金    cash and cash equivalents

1111    库存现金 [1]      cash on hand

1112    零用金/周转金    petty cash/revolving funds

1113    银行存款    cash in banks

1116    在途现金    cash in transit

1117    约当现金    cash equivalents

1118    其它现金及约当现金    other cash and cash equivalents

112    短期投资    short-term investment

1121    短期投资-股票    short-term investments-stock

1122    短期投资-短期票券    short-term investments-short-term notes and bills

1123    短期投资-政府债券    short-term investments-government bonds

1124    短期投资-受益凭证    short-term investments-beneficiary certificates

1125    短期投资-公司债    short-term investments-corporate bonds

1128    短期投资-其它    short-term investments-other

1129    备抵短期投资跌价损失    allowance for reduction of short-term investment to

market

113    应收票据    notes receivable

1131    应收票据    notes receivable

1132    应收票据贴现    discounted notes receivable

1137    应收票据-关系人    notes receivable-related parties

1138    其它应收票据    other notes receivable

1139    备抵呆帐-应收票据    allowance for uncollec-tible accounts-notes receivable

114    应收帐款    accounts receivable

1141    应收帐款    accounts receivable

1142    应收分期帐款    installment accounts receivable

1147    应收帐款-关系人    accounts receivable-related parties

1149    备抵呆帐-应收帐款    allowance for uncollec-tible accounts-accounts receivable

118    其它应收款    other Receivables

1181    应收出售远汇款    forward exchange contract receivable

1182    应收远汇款-外币    forward exchange contract receivable-foreign currencies

1183    买卖远汇折价    discount on forward ex-change contract

1184    应收收益    earned revenue receivable

1185    应收退税款    income tax refund receivable

1187    其它应收款-关系人    other receivables-related parties

1188    其它应收款-其它    other receivables-other

1189    备抵呆帐-其它应收款    allowance for uncollec-tible accounts-other receivables

121~122    存货    inventories

1211    商品存货    merchandise inventory

1212    寄销商品    consigned goods

1213    在途商品    goods in transit

1219    备抵存货跌价损失    allowance for reduction of inventory to market

1221    制成品    finished goods

1222    寄销制成品    consigned finished goods

1223    副产品    by-products

1224    在制品    work in process

1225    委外加工    work in process-Outsourced

1226    原料    raw materials

1227    物料    supplies

1228    在途原物料    materials and supplies in transit

1229    备抵存货跌价损失    allowance for reduction of inventory to market

125    预付费用    prepaid expenses

1251    预付薪资    prepaid payroll

1252    预付租金    prepaid rents

1253    预付保险费    prepaid insurance

1254    用品盘存    office supplies

1255    预付所得税    prepaid income tax

1258    其它预付费用    other prepaid expenses

126    预付款项    prepayments

1261    预付货款    prepayment for purchases

1268    其它预付款项    other prepayments

128~129    其它流动资产    other current assets

1281    进项税额    VAT paid ( or input tax)

1282    留抵税额    excess VAT paid (or overpaid VAT)

1283    暂付款    temporary payments

1284    代付款    payment on behalf of others

1285    员工借支    advances to employees

1286    存出保证金    refundable deposits

1287    受限制存款    certificate of deposit-restricted

1291    递延所得税资产    deferred income tax assets

1292    递延兑换损失    deferred Foreign Exchange losses

1293    业主往来(股东往来)    owners'(stockholders') current account

1294    同业往来    current account with others

1298    其它流动资产-其它    other current assets-other

13    基金及长期投资    funds and long-term investments

131    基金    funds

1311    偿债基金    redemption fund (or sinking fund)

1312    改良及扩充基金    fund for improvement and expansion

1313    意外损失准备基金    contingency fund

1314    退休基金    pension fund

1318    其它基金    other funds

132    长期投资    long-term investments

1321    长期股权投资    long-term equity investments

1322    长期债券投资    long-term bond investments

1323    长期不动产投资    long-term real estate in-vestments

1324    人寿保险现金解约价值    cash Surrender value of life insurance

1328    其它长期投资    other long-term investments

1329    备抵长期投资跌价损失    allowance for excess of cost over market value of long-term investments

14~ 15    固定资产    property , plant, and equipment

141    土地    land

1411    土地    land

1418    土地-重估增值    land-revaluation increments

142    土地改良物    land improvements

1421    土地改良物    land improvements

1428    土地改良物-重估增值    land improvements-revaluation increments

1429    累积折旧-土地改良物    accumulated depreciation-land improvements

143    房屋及建物    buildings

1431    房屋及建物    buildings

1438    房屋及建物-重估增值    buildings-revaluation increments

1439    累积折旧-房屋及建物    accumulated depreciation-buildings

144~146    机(器)具及设备    machinery and equipment

1441    机(器)具    machinery

1448    机(器)具-重估增值    machinery-revaluation increments

1449    累积折旧-机(器)具    accumulated depreciation-machinery

151    租赁资产    leased assets

1511    租赁资产    leased assets

1519    累积折旧-租赁资产    accumulated depreciation-leased assets

152    租赁权益改良    leasehold improvements

1521    租赁权益改良    leasehold improvements

1529    累积折旧-租赁权益改良    accumulated depreciation-leasehold improvements

156    未完工程及预付购置设备款    construction in progress and prepayments for

equipment

1561    未完工程    construction in progress

1562    预付购置设备款    prepayment for equipment

158    杂项固定资产    miscellaneous property, plant, and equipment

1581    杂项固定资产    miscellaneous property, plant, and equipment

1588    杂项固定资产-重估增值    miscellaneous property, plant, and equipment-

revaluation increments

1589    累积折旧-杂项固定资产    accumulated depreciation-miscellaneous property, plant,

and equipment

16    递耗资产    depletable assets

161    递耗资产    depletable assets

1611    天然资源    natural resources

1618    重估增值-天然资源    natural resources-revaluation increments

1619    累积折耗-天然资源    accumulated depletion-natural resources

17    无形资产    intangible assets

171    商标权    trademarks

1711    商标权    trademarks

172    专利权    patents

1721    专利权    patents

173    特许权    franchise

1731    特许权    franchise

174    著作权    copyright

1741    著作权    copyright

175    计算机软件    Computer Software

1751    计算机软件    computer software cost

176    商誉    goodwill

1761    商誉    goodwill

177    开办费    organization costs

1771    开办费    organization costs

178    其它无形资产    other intangibles

1781    递延退休金成本    deferred pension costs

1782    租赁权益改良    leasehold improvements

1788    其它无形资产-其它    other intangible assets-other

18    其它资产    other assets

181    递延资产    deferred assets

1811    债券发行成本    deferred bond issuance costs

1812    长期预付租金    long-term prepaid rent

1813    长期预付保险费    long-term prepaid insurance

1814    递延所得税资产    deferred income tax assets

1815    预付退休金    prepaid pension cost

1818    其它递延资产    other deferred assets

182    闲置资产    idle assets

1821    闲置资产    idle assets

184    长期应收票据及款项与催收帐款    long-term notes , accounts and overdue

receivables

1841    长期应收票据    long-term notes receivable

1842    长期应收帐款    long-term accounts receivable

1843    催收帐款    overdue receivables

1847    长期应收票据及款项与催收帐款-关系人    long-term notes, accounts and overdue

receivables-related parties

1848    其它长期应收款项    other long-term receivables

1849    备抵呆帐-长期应收票据及款项与催收帐款    allowance for uncollectible accounts-

long-term notes, accounts and overdue receivables

185    出租资产    assets leased to others

1851    出租资产    assets leased to others

1858    出租资产-重估增值    assets leased to others-incremental value from revaluation

1859    累积折旧-出租资产    accumulated depreciation-assets leased to others

186    存出保证金    refundable deposit

1861    存出保证金    refundable deposits

188    杂项资产    miscellaneous assets

扩展资料

会计职称考试

同义词会计考试一般指会计职称考试

会计职称考试的全称是会计专业技术资格考试，ACCT分类之一。会计职称考试是由财政部、人事

部共同组织的全国统一考试，共分初级会计、中级会计师和高级会计师职称三个级别。

考试实行全国统一考试制度，每年考试一次，由全国统一组织、统一大纲、统一试题，统一评分标准。

会计专业初级、中级资格考试合格者，即由各省、自治区、直辖市、新疆生产建设兵团人事（职改）部门颁发人事部统一印制，人事部、财政部印的会计专业技术资格证书。证书全国范围有效。

参考资料:百度百科-中国会计科目中英文对照（含科目代码）

accounting subject BS, P&L .......这种东西网路上一大堆去百度文库看吧.http://wenku.baidu.com/view/7d4fcc4d2b160b4e767fcf14.html