会计用语拆分资产

成本会计的种类成本会计可按不同的标志进行分类.按成本会计制度分类,可分为实际成本制度、标准成本制度和估计成本制度.（1）实际成本制度.实际成本制度,是根据实际发生的各项支出计算成本的一种成本会计制度.（2）标准成本制度.标准成本制度,是以预先制定的产品标准成本为基础,用实际产量的标准成本同实际成本相比较并记录和分析成本差异的一种成本制度.（3）估计成本制度.估计成本制度,是在产品生产前预先估算单位产品成本,凭以确定售价,然后通过复式记账将算出实际产量的估计成本与账上实际成本比较,据以修改估计成本的一种历史上曾采用过的不完整的成本会计制度.按成本计算模式分类,可分为完全成本计算模式和变动成本计算模式.

会计常用资产类词汇

为了帮助大家会计行业的大家熟悉英语，我整理了一些会计常用英语词汇，希望能对大家有所帮助!

其他货币资金 other cash and cash equivalents

外埠存款 other city cash in bank

银行本票 cashier''s cheque

银行汇票 bank draft

信用卡 credit card

信用证保证金 l/c guarantee deposits

存出投资款 refundable deposits

短期投资 short-term investments

股票 short-term investments - stock

债券 short-term investments - corporate bonds

基金 short-term investments - corporate funds

无形资产 intangible assets

专利权 patents

非专利技术 non-patents

商标权 trademarks, trade names

著作权 copyrights

土地使用权 tenure

商誉 goodwill

无形资产减值准备 intangible assets depreciation reserves

专利权减值准备 patent rights depreciation reserves

商标权减值准备 trademark rights depreciation reserves

未确认融资费用 unacknowledged financial charges

待处理财产损溢 wait deal assets loss or income

资产类 assets

流动资产 current assets

货币资金 cash and cash equivalents

现金 cash

银行存款 cash in bank

其他 short-term investments - other

短期投资跌价准备 short-term investments falling price reserves

应收款 account receivable

应收票据 note receivable

银行承兑汇票 bank acceptance

商业承兑汇票 trade acceptance

应收股利 dividend receivable

应收利息 interest receivable

应收账款 account receivable

其他应收款 other notes receivable

坏账准备 bad debt reserves

预付账款 advance money

应收补贴款 cover deficit by state subsidies of receivable

库存资产 inventories

物资采购 supplies purchasing

原材料 raw materials

包装物 wrappage

低值易耗品 low-value consumption goods

材料成本差异 materials cost variance

自制半成品 semi-finished goods

库存商品 finished goods

商品进销差价 differences between purchasing and selling price

委托加工物资 work in process - outsourced

委托代销商品 trust to and sell the goods on a commission basis

受托代销商品 commissioned and sell the goods on a commission basis

存货跌价准备 inventory falling price reserves

分期收款发出商品 collect money and send out the goods by stages

待摊费用 deferred and prepaid expenses

长期投资 long-term investment

长期股权投资 long-term investment on stocks

股票投资 investment on stocks

其他股权投资 other investment on stocks

长期债权投资 long-term investment on bonds

债券投资 investment on bonds

其他债权投资 other investment on bonds

长期投资减值准备 long-term investments depreciation reserves

股权投资减值准备 stock rights investment depreciation reserves

债权投资减值准备 bcreditor''s rights investment depreciation reserves

委托贷款 entrust loans

本金 principal

利息 interest

减值准备 depreciation reserves

固定资产 fixed assets

房屋 building

建筑物 structure

机器设备 machinery equipment

运输设备 transportation facilities

工具器具 instruments and implement

累计折旧 accumulated depreciation

固定资产减值准备 fixed assets depreciation reserves

房屋、建筑物减值准备 building/structure depreciation reserves

机器设备减值准备 machinery equipment depreciation reserves

工程物资 project goods and material

专用材料 special-purpose material

专用设备 special-purpose equipment

预付大型设备款 prepayments for equipment

为生产准备的工具及器具 preparative instruments and implement for fabricate

在建工程 construction-in-process

安装工程 erection works

在安装设备 erecting equipment-in-process

技术改造工程 technical innovation project

大修理工程 general overhaul project

在建工程减值准备 construction-in-process depreciation reserves

固定资产清理 liquidation of fixed assets

待处理财产损溢 wait deal assets loss or income

待处理流动资产损溢 wait deal intangible assets loss or income

待处理固定资产损溢 wait deal fixed assets loss or income

一个分成2个或几个固定资产，重新分配原值和累计折旧，原值之和与累计折旧之和要与原固定资产对上，折旧年限和方法不要变了

流动资产： CURRENT ASSETS:货币资金 Cash结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivable买入返售金融资产 Recoursable financial assets acquired存货 Inventories其中：原材料 Raw material库存商品 Stock goods一年内到期的非流动资产 Non-current assets maturing within one year其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款 Loans and payments on behalf可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产原价 Fixed assets original cost减：累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets--net value减：固定资产减值准备 Less:Fixed assets impairment provision固定资产净额 Fixed assets--net book value在建工程 Construction in progress工程物资 Construction supplies固定资产清理 Fixed assets pending disposal生产性生物资产 Bearer biological assets油气资产 Oil and natural gas assets无形资产 Intangibel assets开发支出 Research and development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred tax assets其他非流动资产 Other non-current assets其中：特准储备物资 Physical assets reserve specifically authorized非流动资产合计 TOTAL NON-CURRENT ASSETS流动负债：CURRENT LIABILITIES:短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项 Advances from customers卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金 Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including:Accrued payroll应付福利费 Welfare benefits payable其中：职工奖励及福利基金 Including:Staff and workers' bonus and selfare应交税费 Taxes and surcharges payable其中：应交税金 Including:Taxes payable应付利息 Interests payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债 Non-current liabilities maturing within one year其他流动负债 Other current liablities流动负债合计 TOTAL CURRENT LIABILITIES:非流动负债：NON-CURRENT LIABILITIES:长期借款 Long-term loans应付债券 Debentures payable长期应付款 Long-term payables专项应付款 Specific payable预计负债 Accrued liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liablities其中：特准储备基金 Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES:负 债 合 计 TOTAL LIABILITIES所有者权益（或股东权益）： OWNERS'(OWNER'S)/SHAREHOLDERS' EQUITY实收资本（股本） Registered capital国家资本 National capital集体资本 Collective capital法人资本 Legal person's capital其中：国有法人资本 Including:State-owned legal person's capital集体法人资本 Collective legal person"s capital个人资本 Personal capital外商资本 Foreign businessmen's capital减：已归还投资 Less:Returned investment实收资本（或股本）净额 Registered capital--net book value资本公积 Capital surplus减：库存股 Treasury stock专项储备 Special reserve盈余公积 Surplus reserve其中：法定公积金 Including:Statutory accumulation reserve任意公积金 Discretionary accumulation储备基金 Reserved funds企业发展基金 Enterprise expension funds利润归还投资 Profits capitalised on retum of investments一般风险准备 Provision for normal risks未分配利润 Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计 Total owners' equity belongs to parent company少数股东权益 Minority interest所有者权益合计 TOTAL OWNERS' EQUITY负债及所有者权益总计 TOTAL LIABILITIES & OWNERS' EQUITY一、营业总收入 OVERALL SALES其中：营业收入 Including:Sales from operations其中：主营业务收入 Including:sales of main operations其他业务收入 Income from other operations利息收入 Interest income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 OVERALL COSTS其中：营业成本 Including: Cost of operations其中：主营业务成本 Including:Cost of main operations其他业务成本 cost of other operations利息支出 Interest expenses手续费及佣金支出 Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Sales tax and additions销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中：业务招待费 business entertainment研究与开发费 research and development财务费用 Financial expenses其中：利息支出 Interest expense利息收入 Interest income汇兑净损失（净收益以“-”号填列） Gain or loss on foreign exchange transactions (less exchange gain)资产减值损失 Impairment loss on assets其他other加：公允价值变动收益（损失以“-”号填列） Plus: Gain or loss from changes in fair values(loss expressed with "-")投资收益（损失以“-”号填列）Investment income(loss expressed with "-")其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates(loss expressed with "-")汇兑收益（损失以“-”号填列） Gain or loss on foreign exchange transactions s(loss expressed with "-")三、营业利润（亏损以“－”号填列） PROFIT FROM OPERATIONS加：营业外收入 Plus: Non-operating profit其中：非流动资产处置利得 Gains from disposal of non-current assets非货币性资产交换利得 Gains from exchange of non-monetary assets政府补助 Government grant income债务重组利得 Gains from debt restructuring减：营业外支出 Less:Non-operating expenses其中：非流动资产处置损失 Including:Losses from disposal of non-current assets非货币性资产交换损失 Losses from exchange of non-monetary assets债务重组损失 Losses from debt restructuring四、利润总额（亏损总额以“－”号填列） PROFIT BEFORE TAX (LOSS EXPRESSED WITH "-")减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“－”号填列） NET PROFIT (LOSS EXPRESSED WITH "-")归属于母公司所有者的净利润 Net profit belonging to parent company少数股东损益 Minority interest六、每股收益： EARNINGS PER SHARE (EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 OTHER CONSOLIDATED INCOME八、综合收益总额 TOTAL CONSOLIDATED INCOME归属于母公司所有者的综合收益总额 Consolidated income belonging to parent company归属于少数股东的综合收益总额 Consolidated income belonging to Minority shareholders九、补充资料 SUPPLEMENTARY INFORMATION营业总收入中：出口产品销售收入 Including overall sales:sales income of export products营业总成本中：出口产品销售成本 Including overall costs:sales cost of export products

accounting会计学accountant会计师bookkeeping簿记bookkeeper簿记师double-entry bookkeeping复式簿记single-entry bookkeeping单式簿记account book帐簿,会计簿册cashbook现金出纳簿journal日记簿statement of accounts帐目表,帐单balance (sheet)资产平稳表financial year, trading year财政年度income and expenditure, receipts and expenditure, output and input支出和收入assets资产liabilities债务,负债debit借方turnover, volume of business营业额,销售额cash on hand留存现金,库存现金cash balance现金余额,现款结存credit balance贷方余额debit balance借方余额,借方差额deficit亏空balance of trade贸易差额,国际贸易平衡balance of payments(国际)收支,国际收支差额表

成本拆分即成本分解，是将一定期间内所发生的全部成本，按其同产销量 (业务量) 的依存关系划分为固定成本和变动成本的过程。企业总成本经分解后的基本构成情况是：总成本 (y) =固定成本 (a) +单位变动成本 (b) ×产销量 (x)，其数学模型为直线回归方程y=a+bx。

进行成本分解的主要目的是为了通过确立成本性态模式，将成本同产销量 (业务量) 之间的关系定量化，以便满足对企业未来一定期间的生产经营活动进行规划和控制的信息需要。常用的成本分解方法主要有高低点法和回归直线法等。

在高低点法下，单位变动成本 (b) =高、低点成本之差÷高、低点产量之差，固定成本 (a) =高 (低) 点成本-单位变动成本×高 (低) 点产量。在回归直线法下，单位变动成本或成本变动率 (b) = n∑×y-∑×∑y/n∑x2- (∑x) 2，固定成本 (a) =∑y-b∑x/n。

扩展资料：

1、未耗成本与已耗成本

在财务会计中，将成本分为未耗成本与已耗成本两大类。未耗成本是指可在未来的会计期间产生收益的支出，此类成本在资产负债表上列为资产项目，例如设备、存货及应收账款等。已耗成本则是指本会计期间内已经消耗，且在未来会计期间不会创造收益的支出。

这类成本又可分为费用和损失，前者在损益表上列为当期收益的减项，例如已销产品的生产成本及各项期间费用等，后者则因无相应利益的产生，而在损益表上列为营业外支出等项目，例如火灾、水灾等自然灾害造成的损失。

2、支出成本与机会成本

支出成本和机会成本是成本的两种主要类型。支出成本是过去、现在或未来的现金流出。机会成本是指由于选择最优方案而放弃的次优方案上的收益。

会计系统的特征是记录支出成本而不记录机会成本。但是，管理者为了保证所作的决策是最优的，在进行决策时应考虑机会成本。

参考资料来源：百度百科-成本分解