accrual在会计中什么意思，预提费用英文怎么说

accrual在会计中什么意思？

accrual在会计中意思：计提

accrual在英语中意思：获利，利息，自然增长，自然增长物

1、accrual for XXX ：待摊某某费用（费用已出现,分期摊销）

2、Accrual audit fee :待摊费用审计费（不少公司审计费用很高,都是分期摊销的）

3、Accrual accounting (不涉及现金的交易和涉及现金的交易都记的记法)

Accrual 本义是“增多物”、“自然增长”，在会计中指“利息”；“预提费用”。如：

1、accrual 指利息Each day change cannot be bigger than your account daily accrual.每日变化不可以大于帐户每日应计利息。

2、accruals 指预提费用英文解释：Accruals are expenses for which invoices have not been received at the end of an accounting period. 即会计期末未收到发票的费用、开支，可以理解为中文会计科目标"预提费用" 。Expense accrual for monthly closing and book in correct accounting period.月底结帐的费用预提,保证费用记录在正确的会计这个时间段。

3、accrual accounting 权责出现制会计权责出现制会计（应收应付制会计）是指政府会计体系不是以现金收付作为会计确认的标准，而是以交易和事项是不是实质上出现为确认基础。Adjusting entries are based upon the concepts of accrual accounting.调整分录是以权责出现制会计概念为基础的。扩展资料：accrual英 [ə'kruːəl]美 [ə'krʊəl]n. 自然增长；自然增长额adj. 收益的比如：1、 But these accrual run a system and give due effectiveness without play.但这些收益治理系统并没有发挥出应有的效用。2、Article 5 The company employ the Accrual Basis Accounting principle.第五条本企业需要按照权责出现制的原则记账。

预提费用缩写？

预提费用英文缩写是：Withholding expenses。

会计科目标英语名称？

科目编码科目名称科目英文名称参考对照

1001库存现金Cash on Hand

1002银行存款Cash in bank

1015其他货币资金Other Monetary Capital

1101交易性金融资产Transactional Monetary Capital

1121应收票据Notes Receivable

1122应收账款Accounts Receivable

1123预付账款Advance to suppliers

1131应收股利Dividend Receivable

1132应收利息Accrued Interest Receivable

1231其他应收款Other Receivable

1241坏账准备Provision for bad debts

1321代理业务资产Capital in Vicarious Business

1401材料采购Procurement of Materials

1402在途物资Materials in Transit

1403原材料Raw Materials

1404材料成本差异Balance of Materials

1406库存商品Commodity Stocks

1407发出商品Goods in Transit

1410商品进销差价Difference between Purchase and Sales of Commodities

1411委托加工物资Materials for Consigned Processing

1412包装物及低值易耗品Wrappage and Easily Wornout Inexpensive Articles

1461存货跌价准备Reserve For Stock Depreciation

1501待摊费用Unamortized Expenditures

1521持有至到期投资Held-To-Maturity Investment

1522持有至到期投资减值准备Reserve for Held-To-Maturity Investment Impairment

1523可供出售金融资产Financial Assets Available for Sale

1524长时间股权投资Long-term Equity Investment

1525长时间股权投资减值准备Reserve for Long-term Equity Investment Impairment

1526投资性房地产Investment Real Estate

1531长时间应收款Long-term Accounts Receivable

1541未达到融资收益Unrealized Financing Profits

1601固定资产Fixed assets

1602累计折旧Accumulative Depreciation

1603固定资产减值准备Provision for impairment of fixed assets

1604在建工程Construction in Process

1605工程物资Engineer Material

1606固定资产清理Disposal of Fixed Assets

1701无形资产Intangible Assets

1702累计摊销Accumulated Amortization

1703无形资产减值准备Reserve for Intangible Assets Impairment

1711商誉Business Reputation

1801长时间待摊费用Long-term Deferred Expenses

1811递延所得税资产Deferred Income Tax Assets

1901待处理财产损溢Profit loss of assets pending disposal

2023短时间借款Short-term Borrowings

2101交易性金融负债Transactional Moneytary Liabilities

2201应付票据Notes Payable

2202应付账款Accounts Payable

2205预收账款Advance from customers

2211应付职工薪酬Payroll Payable

2221应交税费Taxes Payable

2231应付股利Dividend Payable

2232应付利息Accrued Interest Payable

2241其他应付款Other Accounts Payable

2314代理业务负债Liabilities from Vicarious Business

2401预提费用Accrued expensess

2411预估负债Estimated Liabilities

2501递延收益Deferred Profits

2601长时间借款Long-term loans

2602长时间债券Long-term Bonds

2801长时间应付款Long-term Payable

2802未确认融资费用Unsettled Financing Expenses

2811专项应付款Special Accounts Payable

2901递延所得税负债Deferred Income Tax Liabilities

3101衍生工具Derivative Tools3201套期工具Arbitrage Tools

3202被套期项目Arbitraged Items

4001实收资本Paid-in Capital

4002资本公积Capital Reserve

4101盈余公积Surplus Reserve

4103本年利润Profit loss summary

4104利润分配Distribution profit

4201库存股Treasury Share

5001生产成本Production Costs

5101制造费用Manufacturing Expenditures

5201劳务成本Service Costs

5301研发支出Research and Development Expenditures

6001主营业务收入Sales revenue

6051其他业务收入Revenues from other operationse

6101公允价值变化损益Profit and Loss from Fair Value Changes

6111投资收益Income on Investment

6301营业外收入Non-operating profit

6401主营业务成本Cost of sales

6402其他业务成本Cost of other operations

6405营业税金及附加Business Tax and Surcharges

6601销售费用Marketing Costs

6602管理费用Managing Costs

6603财务费用Financing Costs

6604勘探费用Prospecting Costs

6701资产减值损失Assets Devaluation

6711营业外支出Non-operating expenses

6801所得税Income Tax

6901之前年损益调整Prior period profit loss adjustment

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