常見的會計(jì)分錄英文表達(dá)講課稿

1、常見的會計(jì)分錄英文表達(dá)常見的會計(jì)分錄英文表達(dá)（清楚整理）一、資產(chǎn)類assets現(xiàn)金cash on hand銀行存款cash in bank其他貨幣資金other cash and cash equivale nt短期投資short-term in vestme nt短期投資跌價(jià)準(zhǔn)備short-term in vestme nts falli ng price reserve應(yīng)收票據(jù)no tes receivable應(yīng)收股利divide nd receivable應(yīng)收利息in terest receivable應(yīng)收帳款acco unts receivable壞帳準(zhǔn)備bad debts reser

2、ve預(yù)付帳款prepayme nts / payme nt in adva nee應(yīng)收補(bǔ)貼款cover deficit receivable from state subsidize其他應(yīng)收款other no tes receivable在途物資materials in tran sit原材料raw materials包裝物wrappage低值易耗品low-value con sumpti on goods庫存商品fini shed goods委托加工物資work in process-outsourced委托代銷商品trust to and sell the goods on a commi

3、ssi on basis受托代銷商品basiscommissi oned and sell the goods on a commissi on存貨跌價(jià)準(zhǔn)備inven tory falli ng price reserve分期收款發(fā)出商品collect money and send out the goods by stages待攤費(fèi)用deferred and prepaid expe nses長期股權(quán)投資Ion g-term inv estme nt on stocks長期債權(quán)投資Ion g-term inv estme nt on bonds長期投資減值準(zhǔn)備Ion g-term in ve

4、stme nt depreciatio n reserve固定資產(chǎn)fixed assets累計(jì)折舊accumulated depreciati on工程物資project goods and material在建工程project un der con struct ion固定資產(chǎn)清理fixed assets disposal無形資產(chǎn)intan gible assets開辦費(fèi)orga nizatio n/prelimi nary expe nses長期待攤費(fèi)用Ion g-term deferred and prepaid expe nses待處理財(cái)產(chǎn)損溢wait deal assets los

5、s or in come一、負(fù)債類debts短期借款short-term loa n應(yīng)付票據(jù)no tes payable應(yīng)付帳款acco unts payable預(yù)收帳款adva nee payme nt代銷商品款con sig nor payable應(yīng)付工資accrued payroll應(yīng)付福利費(fèi)accrued welfarism應(yīng)付股利divide nds payable應(yīng)交稅金tax payableaccrued other payme nts其他應(yīng)父款其他應(yīng)付款other payable預(yù)提費(fèi)用draw ing expe nses in adva nee長期借款I(lǐng)on g-term l

6、oa n應(yīng)付債券debe nture payable長期應(yīng)付款I(lǐng)on g-term payable遞延稅款deferred tax住房周轉(zhuǎn)金revo Iving fund of house三、所有者權(quán)益owners equity股本paid-up stock資本公積capital reserve盈余公積surplus reserve本年利潤curre nt year profit利潤分配profit distributi on四、成本類cost生產(chǎn)成本cost of manu facture制造費(fèi)用manu facturi ng overhead ,五、損益類profit and loss（

7、p/l ）主營業(yè)務(wù)收入prime operati ng reve nue其他業(yè)務(wù)收入other operat ing reve nue折扣與折讓disco unt and allowa nee投資收益inv estme nt in come補(bǔ)貼收入subsidize reve nue營業(yè)外收入non-operat ing in come主營業(yè)務(wù)成本operati ng cost主營業(yè)務(wù)稅金及附力卩tax and associate charge其他業(yè)務(wù)支出other operati ng expe nses存貨跌價(jià)損失inven tory falli ng price loss營業(yè)費(fèi)用oper

8、at ing expe nses管理費(fèi)用gen eral and adm ini strative expe nses財(cái)務(wù)費(fèi)用finan cial expe nses營業(yè)外支出non-operati ng expe nditure所得稅in come tax以前年度損益調(diào)整adjusted p/l for prior year資產(chǎn)+費(fèi)用=負(fù)責(zé)+ 所有者權(quán)益+收入財(cái)務(wù)三大主表：資產(chǎn)負(fù)債表、利潤表（權(quán)益表）、現(xiàn)金流量表Account 帳chart of acco unt會計(jì)科目表credit 借方debit 貸方j(luò)ournal日記帳ledger 分類帳post ing 過帳trial bala nee試算平衡表Acco un ti ng system會計(jì)系統(tǒng)Audit 審計(jì)accrual-basis acco unting權(quán)責(zé)發(fā)生制會計(jì)accrued ex