英語縮略語(英文縮寫10)

1.會計科目英文縮寫10

a/c, A/C account 帳戶、帳目 a/c, A/C account current 往來帳戶、活期存款帳戶 A&C addenda and corrigenda 補遺和勘誤 Acc。

acceptance or accepted 承兌 Accrd。 Int accrued interest 應(yīng)計利息 Acct。

account 帳戶、帳目 Acct。 accountant 會計師、會計員 Acct。

accounting 會計、會計學(xué) Acct。No。

account number 帳戶編號、帳號 Acct。 Tit。

account title 帳戶名稱、會計科目 ACN air consignment 航空托運單 a/c no。 account number 帳戶編號、帳號 Acpt。

acceptance or accepted 承兌 A/CS Pay。 accounts payable 應(yīng)付帳款 A/CS Rec。

accounts receivable 應(yīng)收帳款 ACT advance corporation tax 預(yù)扣公司稅 ACU Asia Currency Unit 亞洲貨幣單位 A。 C。

V actual cash value 實際現(xiàn)金價值 a。d。

, a/d after date 開票后、出票后 ADRS asset depreciation range system 固定資產(chǎn)分組折舊法 Adv。 advance 預(yù)付款 ad。

val。,A/V ad valorem to (according value)從價 Agt。

agent 代理人 Agt。 agreement 協(xié)議、契約 AJE adjusting journal entries 調(diào)整分錄 Amt。

amount 金額、總數(shù) Ann。 annuity 年金 A/P account paid 已付賬款 A/P account payable 應(yīng)付帳款 A/P accounting period 會計期間 A/P advise and pay 付款通知 A/R account receivable 應(yīng)收帳款 A/R at the rate of 以……比例 a/r all risks （保險）全險 Arr。

arrivals, arrived 到貨、到船 A/S, a/s after sight 見票即付 A/S,acc/s account sales 承銷帳、承銷清單，售貨清單 ass。 assessment 估征、征稅 assimt。

assignment 轉(zhuǎn)讓、讓與 ATC average total cost 平均總成本 ATM at the money 僅付成本錢 ATM Automatic Teller Machine 自動取款機（柜員機） ATS automated trade system 自動交易系統(tǒng) ATS automatic transfer service 自動轉(zhuǎn)移服務(wù) Attn。 attention 注意 Atty。

attorney 代理人 auct。 auction 拍賣 Aud。

auditor 審計員、審計師 Av。 average 平均值 a。

w。 all wool 純羊毛 BA bank acceptance 銀行承兌匯票 bal。

balance 余額、差額 banky。 bankruptcy 破產(chǎn)、倒閉 Bat battery 電池 b。

b。 bearer bond 不記名債券 B。

B。, B/B bill book 出納簿 B/B bill bought 買入票據(jù)、買入?yún)R票 b&b bed & breakfast 住宿費和早餐費 b。

c。 blind copy 密送的副本 BC buyer credit 買方信貸 B/C bills for collection 托收匯票 B。

C。 bank clearing 銀行清算 Bd。

bond 債券 B/D bills discounted 已貼現(xiàn)票據(jù) B/D bank draft 銀行匯票 b。 d。

i。 both dates inclusive, both days inclusive 包括頭尾兩天 B/E bill of entry 報關(guān)單 b。

e。, B/E bill of exchange 匯票 BEP breakeven point 保本點、盈虧臨界點 b/f brought forward 承前 BF bonded factory 保稅工廠 Bfcy。

Beneficiary 受益人 B/G, b/g bonded goods 保稅貨物 BHC Bank Holding Company 銀行控股公司 BIS Bank of International Settlements 國際清算銀行 。 A。

chartered accountant; chief accountant 特許會計師、主任（主管）會計師 C。 A。

commercial agent 商業(yè)代理、代理商 C。 A。

consumers' association 消費者協(xié)會 C/A capital account 資本帳戶 C/A current account 往來帳 C/A current assets 流動資產(chǎn) C。 A。

D cash against documnet 交單付款 can。 cancelled 注銷 cap。

capital 資本 CAPM capital asset pricing model 固定資產(chǎn)計價模式 C。 A。

S。 cost accounting standards 成本會計標準 c。

b。, C。

B。 cash book 現(xiàn)金簿 CBD cash before delivery 先付款后交貨 C。

C。 cashier's check 銀行本票 C。

C contra credit 貸方對銷 c/d carried down 過次頁、結(jié)轉(zhuǎn)下期 。

2.會計英語 b/d c/d 或者是b/f c/f 具體什么用法 搜狗問問

balance b/f 承前頁

balance c/f 過此頁

balance b/d 余額結(jié)轉(zhuǎn)

balance c/d 期初余額

（本期的“balance c/d 期初余額”與上期“balance b/d 余額結(jié)轉(zhuǎn)”是一個意思）其實在一定程度上前兩者和后兩者的意思是一樣的。

"Blance Sheet 也就是資產(chǎn)負債表上的科目大多用b/f ,c/f 如：asset,inventory,debtor,

Income Statement也就是損益表 上的科目大多用 b/d c/d b/d brought down c/d carried down

這只是一種習(xí)慣用法，其實代表的意思都一樣，都指期初，期末余額"

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.

擴展資料：

注意事項

為了保證賬頁的連續(xù)性，在前一頁注明過次頁，在后一頁注明承前頁。

就是接著下頁繼續(xù)記帳，和前頁轉(zhuǎn)過來的意思.是賬目的完整性的記錄標記。

每一帳頁登記完畢結(jié)轉(zhuǎn)下頁時，應(yīng)當(dāng)結(jié)出本頁合計數(shù)及余額，寫在本頁最后一行和下頁第一行有關(guān)欄內(nèi)，并在摘要欄內(nèi)注明‘過次頁’和‘承前頁’字樣；也可以將本頁合計數(shù)及金額只寫在下頁第一行有關(guān)欄內(nèi)，并在摘要欄內(nèi)注明‘承前頁’字樣?！币簿褪钦f，“過次頁”和“承前頁”的方法有兩種：一是在本頁最后一行內(nèi)結(jié)出發(fā)生額合計數(shù)及余額，然后過次頁并在次頁第一行承前頁；二是只在次頁第一行承前頁寫出發(fā)生額合計數(shù)及余額，不在上頁最后一行結(jié)出發(fā)生額合計數(shù)及余額后過次頁。

參考資料：搜狗百科-承前頁

參考資料：搜狗百科-會計

3.有人有會計科目名稱的英文翻譯嗎?

科目編碼科目名稱科目英文名稱參考對照1001庫存現(xiàn)金Cash on Hand1002銀行存款Cash in bank1015其他貨幣資金Other Monetary Capital1101交易性金融資產(chǎn)Transactional Monetary Capital1121應(yīng)收票據(jù)Notes Receivable1122應(yīng)收賬款A(yù)ccounts Receivable1123預(yù)付賬款A(yù)dvance to suppliers1131應(yīng)收股利Dividend Receivable1132應(yīng)收利息Accrued Interest Receivable1231其他應(yīng)收款Other Receivable1241壞賬準備Provision for bad debts1321代理業(yè)務(wù)資產(chǎn)Capital in Vicarious Business1401材料采購Procurement of Materials1402在途物資Materials in Transit1403原材料Raw Materials1404材料成本差異Balance of Materials1406庫存商品Commodity Stocks1407發(fā)出商品Goods in Transit1410商品進銷差價Difference between Purchase and Sales of Commodities1411委托加工物資Materials for Consigned Processing1412包裝物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles1461存貨跌價準備Reserve For Stock Depreciation1501待攤費用Unamortized Expenditures1521持有至到期投資Held-To-Maturity Investment1522持有至到期投資減值準備Reserve for Held-To-Maturity Investment Impairment1523可供出售金融資產(chǎn)Financial Assets Available for Sale1524長期股權(quán)投資Long-term Equity Investment1525長期股權(quán)投資減值準備Reserve for Long-term Equity Investment Impairment1526投資性房地產(chǎn)Investment Real Estate1531長期應(yīng)收款Long-term Accounts Receivable1541未實現(xiàn)融資收益Unrealized Financing Profits1601固定資產(chǎn)Fixed assets1602累計折舊Accumulative Depreciation1603固定資產(chǎn)減值準備Provision for impairment of fixed assets1604在建工程Construction in Process1605工程物資Engineer Material1606固定資產(chǎn)清理Disposal of Fixed Assets1701無形資產(chǎn)Intangible Assets1702累計攤銷Accumulated Amortization1703無形資產(chǎn)減值準備Reserve for Intangible Assets Impairment1711商譽Business Reputation1801長期待攤費用Long-term Deferred Expenses1811遞延所得稅資產(chǎn)Deferred Income Tax Assets1901待處理財產(chǎn)損溢Profit & loss of assets pending disposal2001短期借款Short-term Borrowings2101交易性金融負債Transactional Moneytary Liabilities2201應(yīng)付票據(jù)Notes Payable2202應(yīng)付賬款A(yù)ccounts Payable2205預(yù)收賬款A(yù)dvance from customers2211應(yīng)付職工薪酬P(guān)ayroll Payable2221應(yīng)交稅費Taxes Payable2231應(yīng)付股利Dividend Payable2232應(yīng)付利息Accrued Interest Payable2241其他應(yīng)付款Other Accounts Payable2314代理業(yè)務(wù)負債Liabilities from Vicarious Business2401預(yù)提費用Accrued expensess2411預(yù)計負債Estimated Liabilities2501遞延收益Deferred Profits2601長期借款Long-term loans2602長期債券Long-term Bonds2801長期應(yīng)付款Long-term Payable2802未確認融資費用Unsettled Financing Expenses2811專項應(yīng)付款Special Accounts Payable2901遞延所得稅負債Deferred Income Tax Liabilities3101衍生工具Derivative Tools3201套期工具Arbitrage Tools3202被套期項目Arbitraged Items4001實收資本Paid-in Capital4002資本公積Capital Reserve4101盈余公積Surplus Reserve4103本年利潤Profit & loss summary4104利潤分配Distribution profit4201庫存股Treasury Share5001生產(chǎn)成本Production Costs5101制造費用Manufacturing Expenditures5201勞務(wù)成本Service Costs5301研發(fā)支出Research and Development Expenditures6001主營業(yè)務(wù)收入Sales revenue6051其他業(yè)務(wù)收入Revenues from other operationse6101公允價值變動損益Profit and Loss from Fair Value Changes6111投資收益Income on Investment6301營業(yè)外收入Non-operating profit6401主營業(yè)務(wù)成本Cost of sales6402其他業(yè)務(wù)成本Cost of other operations6405營業(yè)稅金及附加Business Tax and Surcharges6601銷售費用Marketing Costs6602管理費用Managing Costs6603財務(wù)費用Financing Costs6604勘探費用Prospecting Costs6701資產(chǎn)減值損失Assets Devaluation6711營業(yè)外支出Non-operating expenses6801所得稅Income Tax6901以前年度損益調(diào)整Prior period profit & loss adjustment。

4.我想知道一些常用的會計英語詞匯的簡寫

(1)會計與會計理論 會計 accounting 決策人 Decision Maker 投資人 Investor 股東 Shareholder 債權(quán)人 Creditor 財務(wù)會計 Financial Accounting 管理會計 Management Accounting 成本會計 Cost Accounting 私業(yè)會計 Private Accounting 公眾會計 Public Accounting 注冊會計師 CPA Certified Public Accountant 國際會計準則委員會 IASC 美國注冊會計師協(xié)會 AICPA 財務(wù)會計準則委員會 FASB 管理會計協(xié)會 IMA美國會計學(xué)會 AAA 稅務(wù)稽核署 IRS 獨資企業(yè) Proprietorship 合伙人企業(yè) Partnership 公司 Corporation 會計目標 Accounting Objectives 會計假設(shè) Accounting Assumptions 會計要素 Accounting Elements 會計原則 Accounting Principles 會計實務(wù)過程 Accounting Procedures 財務(wù)報表 Financial Statements 財務(wù)分析Financial Analysis 會計主體假設(shè) Separate-entity Assumption 貨幣計量假設(shè) Unit-of-measure Assumption 持續(xù)經(jīng)營假設(shè) Continuity(Going-concern) Assumption 會計分期假設(shè) Time-period Assumption 資產(chǎn) Asset 負債 Liability 業(yè)主權(quán)益 Owner's Equity 收入 Revenue 費用 Expense 收益 Income 虧損 Loss 歷史成本原則 Cost Principle 收入實現(xiàn)原則 Revenue Principle 配比原則 Matching Principle 全面披露原則 Full-disclosure (Reporting) Principle 客觀性原則 Objective Principle 一致性原則 Consistent Principle 可比性原則 Comparability Principle 重大性原則 Materiality Principle穩(wěn)健性原則 Conservatism Principle 權(quán)責(zé)發(fā)生制 Accrual Basis 現(xiàn)金收付制 Cash Basis 財務(wù)報告 Financial Report 流動資產(chǎn) Current assets 流動負債 Current Liabilities 長期負債 Long-term Liabilities 投入資本 Contributed Capital 留存收益 Retained Earning------------------------------------------------------------(2)會計循環(huán) 會計循環(huán) Accounting Procedure/Cycle 會計信息系統(tǒng) Accounting information System 帳戶 Ledger 會計科目 Account 會計分錄 Journal entry 原始憑證 Source Document 日記帳 Journal 總分類帳 General Ledger 明細分類帳 Subsidiary Ledger 試算平衡 Trial Balance 現(xiàn)金收款日記帳 Cash receipt journal 現(xiàn)金付款日記帳 Cash disbursements journal 銷售日記帳 Sales Journal 購貨日記帳 Purchase Journal 普通日記帳 General Journal 工作底稿 Worksheet 調(diào)整分錄 Adjusting entries 結(jié)帳 Closing entries----------------------------------------------------------(3)現(xiàn)金與應(yīng)收帳款 現(xiàn)金 Cash 銀行存款 Cash in bank 庫存現(xiàn)金 Cash in hand 流動資產(chǎn) Current assets 償債基金 Sinking fund 定額備用金 Imprest petty cash 支票 Check(cheque) 銀行對帳單 Bank statement 銀行存款調(diào)節(jié)表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 應(yīng)付憑單 Vouchers payable 應(yīng)收帳款 Account receivable 應(yīng)收票據(jù) Note receivable 起運點交貨價 F.O.B shipping point 目的地交貨價 F.O.B destination point 商業(yè)折扣 Trade discount 現(xiàn)金折扣 Cash discount 銷售退回及折讓 Sales return and allowance 壞帳費用 Bad debt expense 備抵法 Allowance method 備抵壞帳 Bad debt allowance 損益表法 Income statement approach 資產(chǎn)負債表法 Balance sheet approach 帳齡分析法 Aging analysis method 直接沖銷法 Direct write-off method 帶息票據(jù) Interest bearing note 不帶息票據(jù) 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 貼現(xiàn) Discount 背書 Endorse 拒付費 Protest fee------------------------------------------------------------(4)存貨 存貨 Inventory 商品存貨 Merchandise inventory 產(chǎn)成品存貨 Finished goods inventory 在產(chǎn)品存貨 Work in process inventory 原材料存貨 Raw materials inventory 起運地離岸價格 F.O.B shipping point 目的地抵岸價格 F.O.B destination 寄銷 Consignment 寄銷人 Consignor 承銷人 Consignee 定期盤存 Periodic inventory 永續(xù)盤存 Perpetual inventory購貨 Purchase 購貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and shortages 分批認定法 Specific identification 加權(quán)平均法 Weighted average 先進先出法 First-in, first-out or FIFO 后進先出法 Lost-in, first-out or LIFO 移動平均法 Moving average 成本或市價孰低法 Lower of cost or market or LCM 市價 Market value 重置成本 Replacement cost 可變現(xiàn)凈值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售價格法 Retail method 成本率 Cost ratio。

5.LCCI是什么

LCCI是英國倫敦工商會（London Chamber of Commerce and Industry ）的縮寫，創(chuàng)辦于1887年并于1967年注冊為非贏利性服務(wù)機構(gòu)。該考試以其嚴格規(guī)范實用的作風(fēng)聞名于世，并被世界上絕大多數(shù)經(jīng)濟發(fā)達的國家接受，并延續(xù)至今。 LCCI在全世界86個國家設(shè)有5000多個考試中心，每年有800,000多人參加考試，是世界最大的及最受承認的國際職業(yè)資格鑒定組織。特別是在英聯(lián)邦國家和東南亞國家一直享有“求職的通行證”的美譽。

課程介紹：LCCI國際商務(wù)英語（一級）（EFB1）：是一門基礎(chǔ)課程，為那些希望有能力使用英語進行簡短商務(wù)溝通的人士設(shè)計。將教會你寫作簡單商務(wù)書信，使用基本的商務(wù)材料，學(xué)會在工作環(huán)境和社交場合帶有特定目的明晰地與人溝通。書中將采用現(xiàn)代商務(wù)情境。商務(wù)英語1將使你在工作中或社交中以書面和口頭的方式更加自信地表達自我。LCCI國際商務(wù)英語（二級）（EFB2）：適合于那些希望利用現(xiàn)時及普及的商務(wù)溝通方式來加強英語能力的人士。將教會你使用合適的語氣、形式、格式和內(nèi)容進行有效的商務(wù)寫作，以達成特定目的。商務(wù)英語將使你運用現(xiàn)代的說、寫技巧在商務(wù)環(huán)境下順利地與人溝通。LCCI國際商務(wù)英語（三級）（EFB3）：是一門高級英語課程，使學(xué)生能夠理解、寫作用于各種商務(wù)情形的不同格式和文體的文本。將教會你高級的信息翻譯技巧、清楚有效的信件寫作以及最適合的語言形式的采用。商務(wù)英語3將使你在大多數(shù)商務(wù)環(huán)境下理解英語并且自然地用英語交流。 證書優(yōu)勢：1. LCCIIQ 證書不但代表持證人的文化素質(zhì)和英語能力，更突出的是持證人的專業(yè)技能和實際工作能力；2. LCCIIQ是中國教育部與勞動和社會保障部引進的第一個國際職業(yè)資格證書；3. LCCI于1995年進入中國。1999年9月13日，LCCIEB與中國勞動和社會保障部職業(yè)技能鑒定中心（OSTA） 簽署了“中英職業(yè)資格證書合作項目聯(lián)合頒證合作協(xié)議”，該項目是當(dāng)時中英合作16個項目之一。自此，國際國內(nèi)2大權(quán)威職業(yè)資格認證機構(gòu)開始聯(lián)手。

6.會計英文專業(yè)詞翻譯：短期借款,應(yīng)付賬款,預(yù)計負債,預(yù)付賬款

短期借款Short-termnbsp;borrowingnbsp；應(yīng)付賬款A(yù)ccountsnbsp;payablenbsp；預(yù)計負債Projectednbsp;liabilitiesnbsp；預(yù)付賬款Prepaidnbsp;Accountsnbsp;AAAnbsp;nbsp；美國會計學(xué)會Abacusnbsp；《算盤》雜志abacusnbsp;nbsp；算盤Abandonmentnbsp；廢棄，報廢；委付abandonmentnbsp;valuenbsp;nbsp；廢棄價值abatementnbsp；①減免②沖銷abilitynbsp;tonbsp;servicenbsp;debtnbsp;nbsp；償債能力abnormalnbsp;costnbsp;nbsp；異常成本abnormalnbsp;spoilagenbsp;nbsp；異常損耗abovenbsp;parnbsp;nbsp；超過票面價值abovenbsp;thenbsp;linenbsp；線上項目absolutenbsp;amountnbsp;nbsp；絕對數(shù)，絕對金額absolutenbsp;endorsementnbsp;nbsp；絕對背書absolutenbsp;insolvencynbsp;nbsp；絕對無力償付absolutenbsp;prioritynbsp;nbsp；絕對優(yōu)先求償權(quán)absolutenbsp;valuenbsp;nbsp；絕對值absorbnbsp;nbsp；攤配，轉(zhuǎn)并absorptionnbsp;accountnbsp;nbsp；攤配賬戶，轉(zhuǎn)并賬戶absorptionnbsp;costingnbsp;nbsp；攤配成本計算法abstractnbsp;nbsp；摘要表abusenbsp;nbsp；濫用職權(quán)abusenbsp;ofnbsp;taxnbsp;shelternbsp;nbsp；濫用避稅項目ACCAnbsp；特許公認會計師公會acceleratednbsp;costnbsp;recoverynbsp;systemnbsp;nbsp；加速成本收回制度acceleratednbsp;depreciationnbsp;methodnbsp;nbsp；加速折舊法，快速折舊法accelerationnbsp;clausenbsp;nbsp；加速償付條款，提前償付條款acceptancenbsp；①承兌②已承兌票據(jù)③驗收acceptancenbsp;billnbsp;nbsp；承兌票據(jù)acceptancenbsp;registernbsp;nbsp；承兌票據(jù)登記簿acceptancenbsp;samplingnbsp；驗收抽樣accessnbsp;timenbsp;nbsp；存取時間accommodationnbsp;nbsp；融通accommodationnbsp;billnbsp;nbsp；融通票據(jù)accommodationnbsp;endorsementnbsp;nbsp；融通背書accountnbsp；①賬戶，會計科目②賬簿，報表③賬目，賬項④記賬accountabilitynbsp;nbsp；經(jīng)營責(zé)任，會計責(zé)任accountabilitynbsp;unitnbsp;nbsp；責(zé)任單位Accountancynbsp;nbsp；《會計》雜志accountancynbsp;nbsp；會計accountantnbsp;nbsp；會計員，會計師accountantnbsp;generalnbsp;nbsp；會計主任，總會計accountingnbsp;innbsp;chargenbsp;nbsp；主管會計師accountant,snbsp;legalnbsp;liabilitynbsp;nbsp；會計師的法律責(zé)任accountant,snbsp;reportnbsp;nbsp；會計師報告accountant,snbsp;responsibilitynbsp;nbsp；會計師職責(zé)accountnbsp;formnbsp;nbsp；賬戶式，賬式accountingnbsp；①會計②會計學(xué)accountingnbsp;assumptionnbsp;nbsp；會計假定，會計假設(shè)accountingnbsp;basisnbsp;nbsp；會計基準，會計基本方法accountingnbsp;changesnbsp;nbsp；會計變更accountingnbsp;conceptnbsp;nbsp；會計概念accountingnbsp;controlnbsp;nbsp；會計控制accountingnbsp;conventionnbsp;nbsp；會計常規(guī)，會計慣例accountingnbsp;corporationnbsp;nbsp；會計公司accountingnbsp;cyclenbsp;nbsp；會計循環(huán)accountingnbsp;datanbsp;nbsp；會計數(shù)據(jù)accountingnbsp;doctrinenbsp;nbsp；會計信條accountingnbsp;documentnbsp;nbsp；會計憑證accountingnbsp;elementsnbsp;nbsp；會計要素accountingnbsp;entitynbsp;nbsp；會計主體，會計個體accountingnbsp;entrynbsp;nbsp；會計分錄accountingnbsp;equationnbsp;nbsp；會計等式accountingnbsp;eventnbsp;nbsp；會計事項accountingnbsp;exposurenbsp;nbsp；會計暴露，會計暴露風(fēng)險accountingnbsp;firmnbsp;nbsp；會計事務(wù)所Accountingnbsp;Hallnbsp;ofnbsp;Famenbsp;nbsp；會計名人堂accountingnbsp;harmonizationnbsp;nbsp；會計協(xié)調(diào)化accountingnbsp;identitynbsp;nbsp；會計恒等。

7.求英文會計科目定義啊

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 。