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1、参考医学常见的会计分录英文表达（清楚整理）一、资产类assets现金cash on hand银行存款cash in bank其他货币资金other cash and cash equivalent短期投资short-term investment短期投资跌价准备short-term investments falling price reserve应收票据notes receivable应收股利dividend receivable应收利息interest receivable应收帐款accounts receivable坏帐准备bad debts reserve预付帐款prepayments
2、 / payment in advance应收补贴款cover deficit receivable from state subsidize其他应收款other notes receivable在途物资materials in transit原材料raw materials包装物wrappage低值易耗品low-value consumption goods库存商品finished goods委托加工物资work in process-outsourced委托代销商品trust to and sell the goods on a commission basis受托代销商品commissi
3、oned and sell the goods on a commission basis存货跌价准备inventory falling price reserve分期收款发出商品collect money and send out the goods by stages待摊费用deferred and prepaid expenses长期股权投资long-term investment on stocks长期债权投资long-term investment on bonds长期投资减值准备long-term investment depreciation reserve固定资产fixed a
4、ssets累计折旧accumulated depreciation工程物资project goods and material在建工程project under construction固定资产清理fixed assets disposal无形资产intangible assets开办费organization/preliminary expenses长期待摊费用long-term deferred and prepaid expenses待处理财产损溢wait deal assets loss or income参考医学二、负债类短期借款应付票据应付帐款预收帐款代销商品款应付工资应付福利费应
5、付股利应交税金其他应交款其他应付款预提费用长期借款应付债券长期应付款递延税款住房周转金debtsshort-term loannotes payableaccounts payableadvance paymentconsignor payableaccrued payrollaccrued welfarismdividends payabletax payableaccrued other paymentsother payabledrawing expenses in advancelong-term loandebenture payablelong-term payabledeferr
6、ed taxrevolving fund of house三、所有者权益owners equity股本paid-up stock资本公积capital reserve盈余公积surplus reserve本年利润current year profit利润分配profit distribution四、成本类cost生产成本cost of manufacture制造费用manufacturing overhead ,五、损益类profit and loss（p/l ）主营业务收入prime operating revenue其他业务收入other operating revenue折扣与折让dis
7、count and allowance投资收益investment income补贴收入subsidize revenue营业外收入non-operating income主营业务成本operating cost主营业务税金及附加tax and associate charge其他业务支出other operating expenses存货跌价损失inventory falling price loss营业费用operating expenses参考医学管理费用general and administrative expenses财务费用financial expenses营业外支出non-o
8、perating expenditure所得税income tax以前年度损益调整adjusted p/l for prior year资产 +费用 =负责 +所有者权益 +收入财务三大主表：资产负债表、利润表（权益表）、现金流量表Account 帐chart of account会计科目表credit借方 debit贷方journal日记帐 ledger分类帐posting过帐trial balance试算平衡表Accounting system会计系统Audit审计accrual-basis accounting权责发生制会计accrued expense应计费用accrued revenue应计收入accumulated depreciation累计折旧Balance sheet资产负债表Income statement损益表Statement of cash flow现金流量表（注：表格素材和资料部分来自网络，供参考。只是收取少量整理收集费用，请预览后才下载，期待你的好评与关注）
常见的会计分录英文表达
