物品采購費英文(采購費用計入什么科目?)

1.采購費用計入什么科目?

采購費用計入存貨成本，存貨成本是指存貨所耗費的總成本，是企業(yè)為存貨所發(fā)生的一切支出。

1、存貨的加工成本：存貨的加工成本是指在存貨的加工過(guò)程中發(fā)生的追加費用，包括直接人工以及按照一定方法分配的制造費用。直接人工是指企業(yè)在生產(chǎn)產(chǎn)品和提供勞務(wù)過(guò)程中發(fā)生的直接從事產(chǎn)品生產(chǎn)和勞務(wù)提供人員的職工薪酬。

制造費用是指企業(yè)為生產(chǎn)產(chǎn)品和提供勞務(wù)而發(fā)生的各項間接費用。2、存貨的采購成本：存貨的采購成本，包括購買(mǎi)價(jià)款、相關(guān)稅費、運輸費、裝卸費、保險費以及其他可歸屬于存貨采購成本的費用。

其中：存貨的購買(mǎi)價(jià)款是指企業(yè)購入的材料或商品的發(fā)票賬單上列明的價(jià)款，但不包括按規定可以抵扣的增值稅額。 存貨的相關(guān)稅費是指企業(yè)購買(mǎi)存貨發(fā)生的進(jìn)口關(guān)稅、消費稅、資源稅和不能抵扣的增值稅進(jìn)項稅額以及相應的教育費附加等應計入存貨采購成本的稅費。

其他可歸屬于存貨采購成本的費用是指采購成本中除上述各項以外的可歸屬于存貨采購的費用，如在存貨采購過(guò)程中發(fā)生的倉儲費、包裝費、運輸途中的合理?yè)p耗、入庫前的挑選整理費用等。 商品流通企業(yè)在采購商品過(guò)程中發(fā)生的運輸費、裝卸費、保險費以及其他可歸屬于存貨采購成本的費用等進(jìn)貨費用，應當計入存貨采購成本，也可以先進(jìn)行歸集，期末根據所購商品的存銷(xiāo)情況進(jìn)行分攤。

3、存貨的其他成本存貨的其他成本是指除采購成本、加工成本以外的，使存貨達到目前場(chǎng)所和狀態(tài)所發(fā)生的其他支出。 企業(yè)設計產(chǎn)品發(fā)生的設計費用通常應計入當期損益，但是為特定客戶(hù)設計產(chǎn)品所發(fā)生的、可直接確定的設計費用應計入存貨的成本。

另外，存貨成本的確認原則：（1）購入的存貨，其成本包括：買(mǎi)價(jià)、運雜費包括運輸費、裝卸費、保險費、包裝費、倉儲費等）、運輸途中的合理?yè)p耗、入庫前的挑選整理費用（包括挑選整理中發(fā)生的工、費支出和挑選整理過(guò)程中所發(fā)生的數量損耗、并扣除回收的下腳廢料價(jià)值）以及按規定應計入成本的稅費和其他費用。 2）自制的存貨，包括自制原材料、自制包裝物、自制低值易耗品、自制半成品及庫存商品等，其成本包括直接材料、直接人工和制造費用等的各項實(shí)際支出。

（3）委托外單位加工完成的存貨，包括加工后的原材料、包裝物、低值易耗品、半成品、產(chǎn)成品等，其成本包括實(shí)際耗用的原材料或者半成品、加工費、裝卸費、保險費、委托加工的往返運輸費等費用以及按規定應計入成本的稅費。

2.求常見(jiàn)的會(huì )計分錄英文表達形式（越全越好）

（中文科目是老的叫法） 現金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金-外埠存款Other monetary assets - cash in other cities 其他貨幣資金-銀行本票 Other monetary assets - cashier's check 其他貨幣資金-銀行匯票 Other monetary assets - bank draft 其他貨幣資金-信用卡 Other monetary assets - credit cards 其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit 其他貨幣資金-存出投資款 Other monetary assets - cash for investment 短期投資-股票投資 Investments - Short term - stocks 短期投資-債券投資 Investments - Short term - bonds 短期投資-基金投資 Investments - Short term - funds 短期投資-其他投資 Investments - Short term - others 短期投資跌價(jià)準備 Provision for short-term investment 長(cháng)期股權投資-股票投資 Long term equity investment - stocks 長(cháng)期股權投資-其他股權投資 Long term equity investment - others 長(cháng)期債券投資-債券投資 Long term securities investemnt - bonds 長(cháng)期債券投資-其他債權投資 Long term securities investment - others 長(cháng)期投資減值準備 Provision for long-term investment 應收票據 Notes receivable 應收股利 Dividends receivable 應收利息 Interest receivable 應收帳款 Trade debtors 壞帳準備- 應收帳款 Provision for doubtful debts - trade debtors 預付帳款 Prepayment 應收補貼款 Allowance receivable 其他應收款 Other debtors 壞帳準備- 其他應收款 Provision for doubtful debts - other debtors 其他流動(dòng)資產(chǎn) Other current assets 物資采購 Purchase 原材料 Raw materials 包裝物 Packing materials 低值易耗品 Low value consumbles 材料成本差異 Material cost difference 自制半成品 Self-manufactured goods 庫存商品 Finished goods 商品進(jìn)銷(xiāo)差價(jià) Difference between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷(xiāo)商品 Consignment-out 受托代銷(xiāo)商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價(jià)準備 Provision for obsolete stocks 待攤費用 Prepaid expenses 待處理流動(dòng)資產(chǎn)損益 Unsettled G/L on current assets 待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets 委托貸款-本金 Consignment loan - principle 委托貸款-利息 Consignment loan - interest 委托貸款-減值準備 Consignment loan - provision 固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings 固定資產(chǎn)-機器設備 Fixed assets - Plant and machinery 固定資產(chǎn)-電子設備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定資產(chǎn)-運輸設備 Fixed assets - Automobiles 累計折舊 Accumulated depreciation 固定資產(chǎn)減值準備 Impairment of fixed assets 工程物資-專(zhuān)用材料 Project material - specific materials 工程物資-專(zhuān)用設備 Project material - specific equipment 工程物資-預付大型設備款 Project material - prepaid for equipment 工程物資-為生產(chǎn)準備的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程減值準備 Impairment of construction in progress 固定資產(chǎn)清理 Disposal of fixed assets 無(wú)形資產(chǎn)-專(zhuān)利權 Intangible assets - patent 無(wú)形資產(chǎn)-非專(zhuān)利技術(shù) Intangible assets - industrial property and know-how 無(wú)形資產(chǎn)-商標權 Intangible assets - trademark rights 無(wú)形資產(chǎn)-土地使用權 Intangible assets - land use rights 無(wú)形資產(chǎn)-商譽(yù) Intangible assets - goodwill 無(wú)形資產(chǎn)減值準備 Impairment of intangible assets 長(cháng)期待攤費用 Deferred assets 未確認融資費用 Unrecognized finance fees 其他長(cháng)期資產(chǎn) Other long term assets 遞延稅款借項 Deferred assets debits 應付票據 Notes payable 應付帳款 Trade creditors 預收帳款 Adanvances from customers 代銷(xiāo)商品款 Consignment-in payables 其他應交款 Other payable to government 其他應付款 Other creditors 應付股利 Proposed dividends 待轉資產(chǎn)價(jià)值 Donated assets 預計負債 Accrued liabilities 應付短期債券 Short-term debentures payable 其他流動(dòng)負債 Other current liabilities 預提費用 Accrued expenses 應付工資 Payroll payable 應付福利費 Welfare payable 短期借款-抵押借款 Bank loans - Short term - pledged 短期借款-信用借款 Bank loans - Short term - credit 短期借款-擔保借款 Bank loans - Short term - guaranteed 一年內到期長(cháng)期借款 Long term loans due within one year 一年內到期長(cháng)期應付款 Long term payable due within one year 長(cháng)期借款 Bank loans - Long term 應付債券-債券面值 Bond payable - Par value 應付債券-債券溢價(jià) Bond payable - Excess 應付債券-債券折價(jià) Bond payable - Discount 應付債券-應計利息 Bond payable - Accrued interest 長(cháng)期應付款 Long term payable 專(zhuān)項應付款 Specific payable 其他長(cháng)期負債 Other long term liabilities 應交稅金-所得稅 Tax payable - income tax 應交稅金-增值稅 Tax payable - VAT 應交稅金-。

3.會(huì )計科目英文縮寫(xiě)

a/c, A/C account 帳戶(hù)、帳目 a/c, A/C account current 往來(lái)帳戶(hù)、活期存款帳戶(hù) A&C addenda and corrigenda 補遺和勘誤 Acc. acceptance or accepted 承兌 Accrd.Int accrued interest 應計利息 Acct. account 帳戶(hù)、帳目 Acct. accountant 會(huì )計師、會(huì )計員 Acct. accounting 會(huì )計、會(huì )計學(xué) Acct.No. account number 帳戶(hù)編號、帳號 Acct.Tit. account title 帳戶(hù)名稱(chēng)、會(huì )計科目 ACN air consignment 航空托運單 a/c no. account number 帳戶(hù)編號、帳號 Acpt. acceptance or accepted 承兌 A/CS Pay. accounts payable 應付帳款 A/CS Rec. accounts receivable 應收帳款 ACT advance corporation tax 預扣公司稅 ACU Asia Currency Unit 亞洲貨幣單位 A.C.V actual cash value 實(shí)際現金價(jià)值 a.d., a/d after date 開(kāi)票后、出票后 ADRS asset depreciation range system 固定資產(chǎn)分組折舊法 Adv. advance 預付款 ad.val.,A/V ad valorem to (according value)從價(jià) Agt. agent 代理人 Agt. agreement 協(xié)議、契約 AJE adjusting journal entries 調整分錄 Amt. amount 金額、總數 Ann. annuity 年金 A/P account paid 已付賬款 A/P account payable 應付帳款 A/P accounting period 會(huì )計期間 A/P advise and pay 付款通知 A/R account receivable 應收帳款 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(jiàn)票即付 A/S,acc/s account sales 承銷(xiāo)帳、承銷(xiāo)清單，售貨清單 ass. assessment 估征、征稅 assimt. assignment 轉讓、讓與 ATC average total cost 平均總成本 ATM at the money 僅付成本錢(qián) ATM Automatic Teller Machine 自動(dòng)取款機（柜員機） ATS automated trade system 自動(dòng)交易系統 ATS automatic transfer service 自動(dòng)轉移服務(wù) Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍賣(mài) 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(mǎi)入票據、買(mǎi)入匯票 b&b bed & breakfast 住宿費和早餐費 b.c. blind copy 密送的副本 BC buyer credit 買(mǎi)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 已貼現票據 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(diǎn)、盈虧臨界點(diǎn) b/f brought forward 承前 BF bonded factory 保稅工廠(chǎng) 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(huì )計師、主任（主管）會(huì )計師 C. A. commercial agent 商業(yè)代理、代理商 C. A. consumers' association 消費者協(xié)會(huì ) C/A capital account 資本帳戶(hù) C/A current account 往來(lái)帳 C/A current assets 流動(dòng)資產(chǎn) C. A. D cash against documnet 交單付款 can. cancelled 注銷(xiāo) cap. capital 資本 CAPM capital asset pricing model 固定資產(chǎn)計價(jià)模式 C. A. S. cost accounting standards 成本會(huì )計標準 c. b., C. B. cash book 現金簿 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(xiāo) c/d carried down 過(guò)次頁(yè)、結轉下期。

4.求新會(huì )計制度下會(huì )計科目中英文對照

現金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金-外埠存款Other monetary assets - cash in other cities 其他貨幣資金-銀行本票 Other monetary assets - cashier's check 其他貨幣資金-銀行匯票 Other monetary assets - bank draft 其他貨幣資金-信用卡 Other monetary assets - credit cards 其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit 其他貨幣資金-存出投資款 Other monetary assets - cash for investment 短期投資-股票投資 Investments - Short term - stocks 短期投資-債券投資 Investments - Short term - bonds 短期投資-基金投資 Investments - Short term - funds 短期投資-其他投資 Investments - Short term - others 短期投資跌價(jià)準備 Provision for short-term investment 長(cháng)期股權投資-股票投資 Long term equity investment - stocks 長(cháng)期股權投資-其他股權投資 Long term equity investment - others 長(cháng)期債券投資-債券投資 Long term securities investemnt - bonds 長(cháng)期債券投資-其他債權投資 Long term securities investment - others 長(cháng)期投資減值準備 Provision for long-term investment 應收票據 Notes receivable 應收股利 Dividends receivable 應收利息 Interest receivable 應收帳款 Trade debtors 壞帳準備- 應收帳款 Provision for doubtful debts - trade debtors 預付帳款 Prepayment 應收補貼款 Allowance receivable 其他應收款 Other debtors 壞帳準備- 其他應收款 Provision for doubtful debts - other debtors 其他流動(dòng)資產(chǎn) Other current assets 物資采購 Purchase 原材料 Raw materials 包裝物 Packing materials 低值易耗品 Low value consumbles 材料成本差異 Material cost difference 自制半成品 Self-manufactured goods 庫存商品 Finished goods 商品進(jìn)銷(xiāo)差價(jià) Difference between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷(xiāo)商品 Consignment-out 受托代銷(xiāo)商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價(jià)準備 Provision for obsolete stocks 待攤費用 Prepaid expenses 待處理流動(dòng)資產(chǎn)損益 Unsettled G/L on current assets 待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets 委托貸款-本金 Consignment loan - principle 委托貸款-利息 Consignment loan - interest 委托貸款-減值準備 Consignment loan - provision 固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings 固定資產(chǎn)-機器設備 Fixed assets - Plant and machinery 固定資產(chǎn)-電子設備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定資產(chǎn)-運輸設備 Fixed assets - Automobiles 累計折舊 Accumulated depreciation 固定資產(chǎn)減值準備 Impairment of fixed assets 工程物資-專(zhuān)用材料 Project material - specific materials 工程物資-專(zhuān)用設備 Project material - specific equipment 工程物資-預付大型設備款 Project material - prepaid for equipment 工程物資-為生產(chǎn)準備的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程減值準備 Impairment of construction in progress 固定資產(chǎn)清理 Disposal of fixed assets 無(wú)形資產(chǎn)-專(zhuān)利權 Intangible assets - patent 無(wú)形資產(chǎn)-非專(zhuān)利技術(shù) Intangible assets - industrial property and know-how 無(wú)形資產(chǎn)-商標權 Intangible assets - trademark rights 無(wú)形資產(chǎn)-土地使用權 Intangible assets - land use rights 無(wú)形資產(chǎn)-商譽(yù) Intangible assets - goodwill 無(wú)形資產(chǎn)減值準備 Impairment of intangible assets 長(cháng)期待攤費用 Deferred assets 未確認融資費用 Unrecognized finance fees 其他長(cháng)期資產(chǎn) Other long term assets 遞延稅款借項 Deferred assets debits 應付票據 Notes payable 應付帳款 Trade creditors 預收帳款 Adanvances from customers 代銷(xiāo)商品款 Consignment-in payables 其他應交款 Other payable to government 其他應付款 Other creditors 應付股利 Proposed dividends 待轉資產(chǎn)價(jià)值 Donated assets 預計負債 Accrued liabilities 應付短期債券 Short-term debentures payable 其他流動(dòng)負債 Other current liabilities 預提費用 Accrued expenses 應付工資 Payroll payable 應付福利費 Welfare payable 短期借款-抵押借款 Bank loans - Short term - pledged 短期借款-信用借款 Bank loans - Short term - credit 短期借款-擔保借款 Bank loans - Short term - guaranteed 一年內到期長(cháng)期借款 Long term loans due within one year 一年內到期長(cháng)期應付款 Long term payable due within one year 長(cháng)期借款 Bank loans - Long term 應付債券-債券面值 Bond payable - Par value 應付債券-債券溢價(jià) Bond payable - Excess 應付債券-債券折價(jià) Bond payable - Discount 應付債券-應計利息 Bond payable - Accrued interest 長(cháng)期應付款 Long term payable 專(zhuān)項應付款 Specific payable 其他長(cháng)期負債 Other long term liabilities 應交稅金-所得稅 Tax payable - income tax 應交稅金-增值稅 Tax payable - VAT 應交稅金-營(yíng)業(yè)稅 Tax payable - business tax 應交稅金-消費稅 Tax payable - consumable tax 應交稅金-其他 Tax payable - others 遞延稅款貸項 Deferred 。

5.哪位有最新的中英文會(huì )計科目對照表

新會(huì )計準則 中英文會(huì )計科目對照表 中英文會(huì )計科目對照表如下： 會(huì )計科目中英對照表會(huì ) 計 科 目 accounting subject 順序號serial number 編號code number 會(huì )計科目名稱(chēng)accounting subject 會(huì )計科目適用范圍accounting subject range of application 一、資產(chǎn)類(lèi) 1 1001 庫存現金 cash on hand 2 1002 銀行存款 bank deposit 5 1015 其他貨幣資金 other monetary capital 9 1101 交易性金融資產(chǎn) transaction monetary assets 11 1121 應收票據 notes receivable 12 1122 應收賬款 Account receivable 13 1123 預付賬款 account prepaid 14 1131 應收股利 dividend receivable 15 1132 應收利息 accrued interest receivable 21 1231 其他應收款 accounts receivable-others 22 1241 壞賬準備 had debts reserve 28 1401 材料采購 procurement of materials 29 1402 在途物資 materials in transit 30 1403 原材料 raw materials 32 1406 庫存商品 commodity stocks 33 1407 發(fā)出商品 goods in transit 36 1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存貨跌價(jià)準備 reserve against stock price declining 43 1501 待攤費用 fees to be apportioned 45 1521 持有至到期投資 hold investment due 46 1522 持有至到期投資減值準備 hold investment due reduction reserve 47 1523 可供出售金融資產(chǎn) financial assets available for sale 48 1524 長(cháng)期股權投資 long-term stock ownership investment 49 1525 長(cháng)期股權投資減值準備 long-term stock ownership investment reduction reserve 50 1526 投資性房地產(chǎn) investment real eastate 51 1531 長(cháng)期應收款 long-term account receivable 52 1541 未實(shí)現融資收益 unrealized financing income 54 1601 固定資產(chǎn) permanent assets 55 1602 累計折舊 accumulated depreciation 56 1603 固定資產(chǎn)減值準備permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物資 engineer material 59 1606 固定資產(chǎn)清理 disposal of fixed assets 60 1611 融資租賃資產(chǎn) 租賃專(zhuān)用 financial leasing assets exclusively for leasing 61 1612 未擔保余值 租賃專(zhuān)用 unguaranteed residual value exclusively for leasing 62 1621 生產(chǎn)性生物資產(chǎn) 農業(yè)專(zhuān)用 productive living assets exclusively for agriculture 63 1622 生產(chǎn)性生物資產(chǎn)累計折舊 農業(yè)專(zhuān)用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物資產(chǎn) 農業(yè)專(zhuān)用 non-profit living assets exclusively for agriculture 65 1631 油氣資產(chǎn) 石油天然氣開(kāi)采專(zhuān)用 oil and gas assets exclusively for oil and gas exploitation 66 1632 累計折耗 石油天然氣開(kāi)采專(zhuān)用 accumulated depletion exclusively for oil and gas exploitation 67 1701 無(wú)形資產(chǎn) intangible assets 68 1702 累計攤銷(xiāo) accumulated amortization 69 1703 無(wú)形資產(chǎn)減值準備 intangible assets reduction reserve 70 1711 商譽(yù) business reputation 71 1801 長(cháng)期待攤費用 long-term deferred expenses 72 1811 遞延所得稅資產(chǎn) deferred income tax assets 73 1901 待處理財產(chǎn)損溢 waiting assets profit and loss 二、負債類(lèi) debt group 74 2001 短期借款 short-term loan 81 2101 交易性金融負債 transaction financial liabilities 83 2201 應付票據 notes payable 84 2202 應付賬款 account payable 85 2205 預收賬款 item received in advance 86 2211 應付職工薪酬 employee pay payable 87 2221 應交稅費 tax payable 88 2231 應付股利 dividend payable 89 2232 應付利息 interest payable 90 2241 其他應付款 other account payable 97 2401 預提費用 withholding expenses 98 2411 預計負債 estimated liabilities 99 2501 遞延收益 deferred income 100 2601 長(cháng)期借款 money borrowed for long term 101 2602 長(cháng)期債券 long-term bond 106 2801 長(cháng)期應付款 long-term account payable 107 2802 未確認融資費用 unacknowledged financial charges 108 2811 專(zhuān)項應付款 special accounts payable 109 2901 遞延所得稅負債 deferred income tax liabilities 三、共同類(lèi) 112 3101 衍生工具 derivative tool 113 3201 套期工具 arbitrage tool 114 3202 被套期項目 arbitrage project 四、所有者權益類(lèi) 115 4001 實(shí)收資本 paid-up capital 116 4002 資本公積 contributed surplus 117 4101 盈余公積 earned surplus 119 4103 本年利潤 profit for the current year 120 4104 利潤分配 allocation of profits 121 4201 庫存股 treasury stock 五、成本類(lèi) 122 5001 生產(chǎn)成本 production cost 123 5101 制造費用 cost of production 124 5201 勞務(wù)成本 service cost 125 5301 研發(fā)支出 research and development expenditures 126 5401 工程施工 建造承包商專(zhuān)用 engineering construction exclusively for construction contractor 127 5402 工程結算 建造承包商專(zhuān)用 engineering settlement exclusively for construction contractor 128 5403 機械作業(yè) 建造承包商專(zhuān)用 mechanical operation exclusively for construction contractor 六、損益類(lèi) 129 6001 主營(yíng)業(yè)務(wù)收入main business income 130 6011 利息收入 金融共用 interest income 。