大學會計學原理英文

1、第二章 交易分析和記錄1.所有者投資Receive investment by Owner借：現金Cash 貸：所有者名下的資本Owner, Capital2.用現金采購物料Purchase Equipment for Cash借：物料Supplies 貸：現金Cash3.用現金購置設備Purchase Equipment for Cash借：設備Equipment 貸：現金Cash4.賒購物料Purchase Supplies on Credit Supplies借：物料Supplies 貸：應付賬款Accounts Payable5.提供服務賺取現金Provide Services for

2、 Cash借：現金Cash 貸：咨詢費收入Consulting Revenue6.用現金支付費用Payment of Expense in Cash借：租金費用Rent Expense 貸：現金Cash7.以賒銷方式提供服務和出租設備Provide Consulting and Rental Services on Credit借：應收賬款Accounts Receivable 貸：咨詢費收入Consulting Revenue 租金收入 Rental Revenue8.應收賬款變現Receipt of Cash on Account借：現金Cash 貸：應收賬款Accounts Receiv

3、able9.分期支付應付賬款Partial Payment of Accounts Payable借：應收賬款Accounts Payable 貸：現金Cash10.所有者提取現金Withdrawal of Cash by Owner借：所有者提取的資產Owner, Withdrawals 貸：現金Cash11.預收服務費Receipt of Cash for Future Services借：現金Cash貸：預收咨詢費收入Unearned Consulting Revenue12.預付保險費Pay Cash for Future Insurance Coverage借：預收保險費Prepai

4、d Insurance 貸：現金Cash第三章 調整賬戶和編制財務報表（一）預付（遞延）費用Prepaid (Deferred) Expenses1.調整分錄（預付保險費）Adjustment (Prepaid Insurance)借：保險費用Insurance Expense 貸：預付保險費Prepaid Insurance2.調整分錄（物料）Adjustment (Supplies)借：物料費用Supplies Expense 貸：物料Supplies3.調整分錄（折舊）Adjustment (Depreciation)借：折舊費用Depreciation Expense 貸：累計折舊設備

5、Accumulated Depreciation Equipment（二）預收（遞延）收入Unearned (Deferred) Revenues4.調整分錄（預收收入）Adjustment (Unearned Revenues)借：預收咨詢費收入Unearned Consulting Revenue 貸：咨詢費收入Consulting Revenue（三）應計費用Accrued Expense5.調整分錄（應付工資費用）Adjustment (Accrued Salaried Expense)借：工資費用Salaries Expense 貸：應付工資Salaries Payable（四）應計

6、收入Accrued Revenue6.調整分錄（應急服務費收入）Adjustment (Accrued Services Revenue)借：應收賬款Accounts Receivable 貸：咨詢費收入Consulting Revenue第四章 完成會計循環(huán)1.將收入賬戶的貸方余額結轉至利潤匯總賬戶Close Credit Balances in Revenue Accounts to Income Summary借：咨詢費收入Consulting Revenue租金收入Rental Revenue（所有收入賬戶）（Revenue Accounts）貸：利潤匯總Income Summary（

7、結平收入賬戶）To close revenue accounts2. 將費用賬戶的借方余額結轉至利潤匯總賬戶Close Debit Balances in Expense Accounts to Income Summary借：利潤匯總Income Summary 貸：折舊費用設備 Depreciation Expense Equipment 工資費用Salaries Expense 保險費用Insurance Expense 租金費用Rent Expense 物料費Supplies Expense 公共事業(yè)費用Utilities Expense （所有費用賬戶）(Expense Accoun

8、ts)（結平費用賬戶）To close expense accountsTo close expense accounts3. 將利潤匯總賬戶的余額結轉至所有者權益賬戶Close Income Summary to Owners Capital借：利潤匯總Income Summary 貸：所有者名下的資本Owner, Capital（結平利潤匯總賬戶）To close Income Summary account4.將所有者提取賬戶的余額結轉至所有者權益賬戶Close Withdrawals Account to Owners Capital借：所有者名下的資本Owner, Capital 貸

9、：所有者提取的資產Owner, withdrawals（結平所有者提取賬戶）To close the withdrawals account第五章 商業(yè)活動的會計核算永續(xù)盤存制Perpetual Inventory System（一）商品買賣交易（購貨）Merchandising Transactions (Purchases)1.購買待售商品Purchasing merchandise for resale借：庫存商品Merchandise Inventory 貸：現金或應付賬款Merchandise Inventory2.支付進貨的運費成本Paying freight costs on p

10、urchases（裝運地交貨）(FOB shipping point)借：庫存商品Merchandise Inventory 貸：現金Cash3.在折扣期內付款Paying within discount period.借：應付賬款Accounts Payable 貸：庫存商品Merchandise Inventory 現金Cash4.記錄進貨退回或折讓Recording purchase returns or allowances借：現金或應付賬款Cash or Account Payable 貸：庫存商品Merchandise Inventory（二）商品買賣交易（銷貨）Merchandi

11、sing Transactions (Sales)1.銷售商品Selling merchandise借：現金或應收賬款Cash or Accounts Receivable 貸：銷售收入Sales借：商品銷售成本Cost of Goods Sold 貸：庫存商品Merchandise Inventory2.在折扣期內收到貨款Receiving payment within discount period借：現金Cash銷售折扣Sales Discounts 貸：應收賬款Accounts Receivable3.接受銷售退回或給予銷貨折讓Granting sales returns or all

12、owances借：銷貨退回與折讓Sales Returns and Allowances 貸：現金或應收賬款Cash or Accounts Receivable借：庫存商品Merchandise Inventory 貸：商品銷售成本Cost of Goods Sold4.支付銷貨的運輸成本Paying freight costs on sales（目的地交貨）(FOB destination)借：運輸費用Delivery Expense 貸：現金Cash（三）商品交易事項（調整）Merchandising Events (Adjusting)1.調整存貨損耗Adjusting due to

13、shrinkage（當賬面余額大于實物盤點額時）(occurs when recorded amount larger than physical inventory).借：商品銷售成本Cost of Goods Sold 貸：庫存商品Merchandise Inventory（四）商品交易事項（結賬）Merchandising Events (Closing)1.結轉各臨時性賬戶的貸方余額Closing temporary accounts with credit balances借：銷售收入Sales 貸：利潤匯總Income Summary2.結轉各臨時性賬戶的借方余額Closing t

14、emporary accounts with debit balances借：利潤匯總Income Summary 貸：銷售退回與折讓Sales Returns and Allowances 銷售折扣Sales Discounts 商品銷售成本Cost of Goods Sold 運輸費用Delivery Expense 其他費用Other ExpensesJanuary (Jan.) 一月；February (Feb.) 二月；March (Mar.) 三月；April (Apr.) 四月；May (may.)五月；June(Jun.)六月；July(Jul.)七月；August(Aug.)

15、八月；September(Sept.)九月；October(Oct.)十月；November(Nov.)十一月；December(Dec.)十二月 .資產負債表 Balance Sheet利潤表 Income Statement所有者權益表 Statement of Owners Equity一資產類 Assets 流動資產 Current assets 貨幣資金 Cash and cash equivalents 現金 Cash 銀行存款 Cash in bank其他貨幣資金 Other cash and cash equivalents銀行本票 Cashier''s che

16、que  銀行匯票 Bank draft  信用卡 Credit card 短期投資 Short-term investments 股票 Short-term investments - stock債券 Short-term investments - corporate bonds 應收款 Account receivable 應收票據 Note receivable  銀行承兌匯票 Bank acceptance  商業(yè)承兌匯票 Trade acceptance  應收股利 Dividend receivable 應收利息 Int

17、erest receivable 應收賬款 Account receivable 其他應收款 Other notes receivable 壞賬準備 Bad debt reserves 預付賬款 Advance money庫存資產 Inventories 物資采購 Supplies purchasing 原材料 Raw materials 庫存商品 Finished goods存貨跌價準備 Inventory falling price reserves 本金 Principal  利息 Interest  減值準備 Depreciation reserves 固定資產 F

18、ixed assets 累計折舊 Accumulated depreciation   在建工程 Construction-in-process  固定資產清理 Liquidation of fixed assets  無形資產 Intangible assets 待處理財產損溢 Wait deal assets loss or incomeaccount payable 應付帳款account receivable 應收帳款二、負債類 Liability  短期負債 Current liability  短期借款 Shor

19、t-term borrowing 應付賬款 Account payable 預收賬款 Deposit received 應付福利費 Accrued welfarism  應付股利 Dividends payable  應交增值稅 value added tax payable  應付債券 Bonds payable  債券面值 Face value, Par value 債券溢價 Premium on bonds  債券折價 Discount on bonds  應計利息 Accrued interest    所有者權益類 OWNERS'' EQUITY 資本 Capita 實收資本 Paicl-up capital  實收股本 Paid-up stock  資本公積 Capit