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1、常见的会计分录英文表达（清楚整理）一、资产类现金银行存款其他货币资金短期投资短期投资跌价准备应收票据应收股利应收利息应收帐款坏帐准备预付帐款应收补贴款其他应收款在途物资原材料包装物低值易耗品库存商品委托加工物资委托代销商品受托代销商品存货跌价准备assetscash on handcash in bankother cash and cash equivalentshort-term investmentshort-term investments falling price reserve分期收款发出商品待摊费用长期股权投资长期债权投资notes receivabledividend rec
2、eivableinterest receivableaccounts receivablebad debts reserveprepayments / payment in advancecover deficit receivable from state subsidizeother notes receivablematerials in transitraw materialswrappagelow-value consumption goodsfinished goodswork in process-outsourcedtrust to and sell the goods on
3、a commission basis commissioned and sell the goods on a commission basis inventory falling price reservecollect money and send out the goods by stagesdeferred and prepaid expenseslong-term investment on stockslong-term investment on bondslong-term investment depreciation reserve长期投资减值准备fixed assetsa
4、ccumulated depreciation project goods and material project under construction fixed assets disposalintangible assetsorganization/preliminary long-term deferred wait deal assets固定资产 累计折旧 工程物资 在建工程 固定资产清理无形资产 开办费 长期待摊费用待处理财产损溢expensesand prepaid expenses loss or income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
5、工资 应付福利费 应付股利 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 住房周转金五、损益类 主营业务收入 其他业务收入 折扣与折让 投资收益 补贴收入 营业外收入 主营业务成本主营业务税金及附加 其他业务支出 存货跌价损失 营业费用debtsshort-term loan notes payable accounts payable advance paymentconsignor payableaccrued payrollaccrued welfarism dividends payable tax payableaccrued other payme
6、nts other payabledrawing expenses in advancelong-term loandebenture payablelong-term payable deferred taxrevolving fund of house三、所有者权益owners equity股本 paid-up stock 资本公积capitalreserve盈余公积surplusreserve本年利润currentyear profit利润分配profit distribution 四、成本类 cost生产成本cost of manufacture制造费用manufacturing ov
7、erhead,profit and loss （p/l）prime operating revenueother operating revenuediscount and allowance investment income subsidize revenuenon-operating incomeoperating costtax and associate charge other operating expenses inventory falling price lossoperating expenses管理费用general and administrative expense
8、s财务费用financial expenses营业外支出non-operating 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
常见的会计分录英文表达
