常见的会计分录英文表达讲课稿

1、常见的会计分录英文表达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 equivale nt短期投资short-term in vestme nt短期投资跌价准备short-term in vestme nts falli ng price reserve应收票据no tes receivable应收股利divide nd receivable应收利息in terest receivable应收帐款acco unts receivable坏帐准备bad debts reser

2、ve预付帐款prepayme nts / payme nt in adva nee应收补贴款cover deficit receivable from state subsidize其他应收款other no tes receivable在途物资materials in tran sit原材料raw materials包装物wrappage低值易耗品low-value con sumpti on goods库存商品fini shed 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 commi

3、ssi on basis受托代销商品basiscommissi oned and sell the goods on a commissi on存货跌价准备inven tory falli ng 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 expe nses长期股权投资Ion g-term inv estme nt on stocks长期债权投资Ion g-term inv estme nt on bonds长期投资减值准备Ion g-term in ve

4、stme nt depreciatio n reserve固定资产fixed assets累计折旧accumulated depreciati on工程物资project goods and material在建工程project un der con struct ion固定资产清理fixed assets disposal无形资产intan gible assets开办费orga nizatio n/prelimi nary expe nses长期待摊费用Ion g-term deferred and prepaid expe nses待处理财产损溢wait deal assets los

5、s or in come一、负债类debts短期借款short-term loa n应付票据no tes payable应付帐款acco unts payable预收帐款adva nee payme nt代销商品款con sig nor payable应付工资accrued payroll应付福利费accrued welfarism应付股利divide nds payable应交税金tax payableaccrued other payme nts其他应父款其他应付款other payable预提费用draw ing expe nses in adva nee长期借款Ion g-term l

6、oa n应付债券debe nture payable长期应付款Ion g-term payable递延税款deferred tax住房周转金revo Iving 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curre nt year profit利润分配profit distributi on四、成本类cost生产成本cost of manu facture制造费用manu facturi ng overhead ,五、损益类profit and loss（

7、p/l ）主营业务收入prime operati ng reve nue其他业务收入other operat ing reve nue折扣与折让disco unt and allowa nee投资收益inv estme nt in come补贴收入subsidize reve nue营业外收入non-operat ing in come主营业务成本operati ng cost主营业务税金及附力卩tax and associate charge其他业务支出other operati ng expe nses存货跌价损失inven tory falli ng price loss营业费用oper

8、at ing expe nses管理费用gen eral and adm ini strative expe nses财务费用finan cial expe nses营业外支出non-operati ng expe nditure所得税in come 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 acco unt会计科目表credit 借方debit 贷方journal日记帐ledger 分类帐post ing 过帐trial bala nee试算平衡表Acco un ti ng system会计系统Audit 审计accrual-basis acco unting权责发生制会计accrued ex