会计高手来！！Asset+E=liabilities+capital+R

discount allowed销货折扣 .discount received 购货折扣
depreciation降价 accumulated depreciation 累计折旧；provision depreciation 折旧准备

通用会计英文

资产负债表 Balance sheet
现金 Cash in hand
银行存款 Cash in bank
其他货币资金-外埠存款Other monetary assets - cash in other cities
其他货币资金-银行本票 Other monetary assets - cashier‘s check
其他货币资金-银行汇票 Other monetary assets - bank draft
其他货币资金-信用卡 Other monetary assets - credit cards
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
其他货币资金-存出投资款 Other monetary assets - cash for investment
短期投资-股票投资 Investments - Short term - stocks
短期投资-债券投资 Investments - Short term - bonds
短期投资-基金投资 Investments - Short term - funds
短期投资-其他投资 Investments - Short term - others
短期投资跌价准备 Provision for short-term investment
长期股权投资-股票投资 Long term equity investment - stocks
长期股权投资-其他股权投资 Long term equity investment - others
长期债券投资-债券投资 Long term securities investment - bonds
长期债券投资-其他债权投资 Long term securities investment - others
长期投资减值准备 Provision for long-term investment
应收票据 Notes receivable
应收股利 Dividends receivable
应收利息 Interest receivable
应收帐款 Trade debtors
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
预付帐款 Prepayment
应收补贴款 Allowance receivable
其他应收款 Other debtors
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
其他流动资产 Other current assets
物资采购 Purchase
原材料 Raw materials
包装物 Packing materials
低值易耗品 Low value consumbles
材料成本差异 Material cost difference
自制半成品 Self-manufactured goods
库存商品 Finished goods
商品进销差价 Difference between purchase & sales of commodities
委托加工物资 Consigned processiong material
委托代销商品 Consignment-out
受托代销商品 Consignment-in
分期收款发出商品 Goods on instalment sales
存货跌价准备 Provision for obsolete stocks
待摊费用 Prepaid expenses
待处理流动资产损益 Unsettled G/L on current assets
待处理固定资产损益 Unsettled G/L on fixed assets
委托贷款-本金 Consignment loan - principle
委托贷款-利息 Consignment loan - interest
委托贷款-减值准备 Consignment loan - provision
固定资产-房屋建筑物 Fixed assets - Buildings
固定资产-机器设备 Fixed assets - Plant and machinery
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
固定资产-运输设备 Fixed assets - Automobiles
累计折旧 Accumulated depreciation
固定资产减值准备 Impairment of fixed assets
工程物资-专用材料 Project material - specific materials
工程物资-专用设备 Project material - specific equipment
工程物资-预付大型设备款 Project material - prepaid for equipment
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
在建工程 Construction in progress
在建工程减值准备 Impairment of construction in progress
固定资产清理 Disposal of fixed assets
无形资产-专利权 Intangible assets - patent
无形资产-非专利技术 Intangible assets - industrial property and know-how
无形资产-商标权 Intangible assets - trademark rights
无形资产-土地使用权 Intangible assets - land use rights
无形资产-商誉 Intangible assets - goodwill
无形资产减值准备 Impairment of intangible assets
长期待摊费用 Deferred assets
未确认融资费用 Unrecognized finance fees
其他长期资产 Other long term assets
递延税款借项 Deferred assets debits
应付票据 Notes payable
应付账款 Trade creditors
预收账款 Advances from customers
代销商品款 Consignment-in payables
其他应交款 Other payable to government
其他应付款 Other creditors
应付股利 Proposed dividends
待转资产价值 Donated assets
预计负债 Accrued liabilities
应付短期债券 Short-term debentures payable
其他流动负债 Other current liabilities
预提费用 Accrued expenses
应付工资 Payroll payable
应付福利费 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-担保借款 Bank loans - Short term - guaranteed
一年内到期长期借款 Long term loans due within one year
一年内到期长期应付款 Long term payable due within one year
长期借款 Bank loans - Long term
应付债券-债券面值 Bond payable - Par value
应付债券-债券溢价 Bond payable - Excess
应付债券-债券折价 Bond payable - Discount
应付债券-应计利息 Bond payable - Accrued interest
长期应付款 Long term payable
专项应付款 Specific payable
其他长期负债 Other long term liabilities
应交税金-所得税 Tax payable - income tax
应交税金-增值税 Tax payable - VAT
应交税金-营业税 Tax payable - business tax
应交税金-消费税 Tax payable - consumable tax
应交税金-其他 Tax payable - others
递延税款贷项 Deferred taxation credit
股本 Share capital
已归还投资 Investment returned
利润分配-其他转入 Profit appropriation - other transfer in
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利润分配-提取储备基金 Profit appropriation - reserve fund
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
利润分配-利润归还投资 Profit appropriation - return investment by profit
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利润 Retained earnings, beginning of the year
资本公积-股本溢价 Capital surplus - share premium
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
资本公积-接受现金捐赠 Capital surplus - cash donation
资本公积-股权投资准备 Capital surplus - investment reserve
资本公积-拨款转入 Capital surplus - subsidiary
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
资本公积-其他 Capital surplus - others
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
盈余公积-储备基金 Surplus reserve - reserve fund
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
主营业务收入 Sales
主营业务成本 Cost of sales
主营业务税金及附加 Sales tax
营业费用 Operating expenses
管理费用 General and administrative expenses
财务费用 Financial expenses
投资收益 Investment income
其他业务收入 Other operating income
营业外收入 Non-operating income
补贴收入 Subsidy income
其他业务支出 Other operating expenses
营业外支出 Non-operating expenses
所得税 Income tax

不能简单的说debit代表左边增加，credit代表右边增加。
如果是资产，debit代表增加，credit代表减少。
如果是负债，debit代表减少，credit代表增加。
销货折扣和购货折扣属于财务费用的性质，代表着所有者权益的减少。销货折扣的发生意味着企业收入中的一部分被财务费用损失了，debit增加，财务费用增加。购货折扣的发生意味着企业获得了支出的减少，一般冲减财务费用，所以计入credit，代表财务费用的减少。
累计折旧代表着企业固定资产所发生的历史损耗。代表着固定资产按照规定方法计量的减值。debit计量固定资产的增加，credit计量固定资产的减少，这里必须保持固定资产的历史成本不变，所以用另外的会计科目“累计折旧”来计量固定资产的减少。这在会计上叫备抵账户。在做资产负债表的时候，一般固定资产一项填列的数值是用固定资产的原值，就是debit上的数值，减去credit上的累计折旧的数值，用两者相减后的余额填列上去的。
你所遇到的问题是简单的记忆了debit是左边增加，credit是右边增加。其实这是不全面的。你应该分清楚会计中不同的会计要素：资产、负债、所有者权益、收入、费用。不同的会计要素，debit、credit不一定都是增加和减少。

国内会计费用一般按类型分成管理费用，销售费用，财务费用等，国外会计一般按性质分成工资费用，房租，利息等。
销售折扣在国内记销售费用，属于借方；
采购折扣可以记管理费用的红字，属于贷方，
折旧费用也属于费用，借方
累计折旧属于固定资产的备抵科目，贷方