disposal会计

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。资产处置是指通过综合运用法律允许范围内的一切手段和方法，对资产进行的价值变现和价值提升的活动。资产处置的范围按资产形态可划分为：股权类资产、债权类资产和实物类资产。资产处置的主要方式有：调拨、变卖、报损、报废以及将非经营性资产转为经营性资产等。固定资产清理是指企业因出售、报废和毁损等原因转入清理的固定资产价值及其在清理过程中所发生的清理费用和清理收入等。“固定资产清理”是资产类账户，用来核算企业因出售、报废和毁损等原因转入清理的固定资产净值以及在清理过程中所发生的清理费用和清理收入。借方登记固定资产转入清理的净值和清理过程中发生的费用；贷方登记收回出售固定资产的价款、残料价值和变价收入，其贷方余额表示清理后的净收益；借方余额表示清理后的净损失，清理完毕后应将其贷方或借方余额转入“营业外收入”或“营业外支出”账户。“固定资产清理”账户应按被清理的固定资产设置明细账。

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：

会计科目中英文对照：

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

Loss on disposal (SPL)

非流动资产处置损失(disposal loss on non-current liability) 属于损益类的科目，在编制利润表时这些科目 如果有本期发生额,要填在利润表中。“非流动资产处置损失”是营业外支出的明细科目，在损益表中计入“营业外支出”,“ 营业外支出”下方会单独列示“非流动资产处置损失”，但是包括在“营业外支出”项目中。

会计专业英语词汇三

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支出 Outlay

业务支出 Revenue charges

主营业务成本 Operating costs

产品销售成本 Cost of goods sold

服务成本 Cost of service

主营业务税金及附加 Tax and associate charge

营业税 Sales tax

消费税 Consumption tax

城市维护建设税 Tax for maintaining and building cities

资源税 Resources tax

土地增值税 Increment tax on land value

其他业务支出 Other business expense

销售其他材料成本 Other cost of material sale

其他劳务成本 Other cost of service

其他业务税金及附加费 Other tax and associate charge

费用 Expenses

营业(销售)费用 Operating expenses

代销手续费 Consignment commission charge

运杂费 Transportation

保险费 Insurance premium

展览费 Exhibition fees

广告费 Advertising fees

5502 管理费用 Administrative expenses

职工工资 Staff Salaries

修理费 Repair charge

低值易耗摊销 Article of consumption

办公费 Office allowance

差旅费 Traveling expense

工会经费 Labor union expenditure

研究与开发费 Research and development expense

福利费 Employee benefits/welfare

职工教育经费 Personnel education

待业保险费 Unemployment insurance

劳动保险费 Labor insurance

医疗保险费 Medical insurance

会议费 Conference

聘请中介机构费 Intermediary organs

咨询费 Consult fees

诉讼费 Legal cost

业务招待费 Business entertainment

技术转让费 Technology transfer fees

矿产资源补偿费 Mineral resources compensation fees

排污费 Pollution discharge fees

房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT)

土地使用税 Tenure tax

印花税 Stamp tax

财务费用 Finance charge

利息支出 Interest exchange

汇兑损失 Foreign exchange loss

各项手续费 Charge for trouble

各项专门借款费用 Special-borrowing cost

营业外支出 No business expenditure

捐赠支出 Donation outlay

减值准备金 Depreciation reserves

非常损失 Extraordinary loss

处理固定资产净损失 Net loss on disposal of fixed assets

出售无形资产损失 Loss on sales of intangible assets

固定资产盘亏 Fixed assets inventory loss

债务重组损失 Loss on arrangement

罚款支出 Embracement outlay

所得税 Income tax

以前年度损益调整 Prior year income adjustment