常见的会计分录英文表达讲课稿.doc

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常见的会计分录英文表达精品文档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 / 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 commissioned 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 assets 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 二、负债类 debts 短期借款 short-term loan 应付票据 notes payable 应付帐款 accounts payable 预收帐款 advance payment 代销商品款 consignor payable 应付工资 accrued payroll 应付福利费 accrued welfarism 应付股利 dividends payable 应交税金 tax payable 其他应交款 accrued other payments 其他应付款 other payable 预提费用 drawing expenses in advance 长期借款 long-term loan 应付债券 debenture payable 长期应付款 long-term payable 递延税款 deferred tax 住房周转金 revolving 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 discount 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 管理费用 general and administrative expenses 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 现金流量表收集于网络，如有侵权请联系管理员删除

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