(财务会计)英文会计分录

会计英语科目介绍1. Introduction在学习会计的过程中，学习和掌握会计英语是非常重要的。

会计英语科目是会计领域的专业术语，有助于我们理解和运用相关会计概念。

本文将介绍一些常见的会计英语科目及其英文表达，帮助读者更好地理解和掌握会计英语。

2. Financial Accounting（财务会计）财务会计是指对一个组织的财务状况和经营成果进行记录、分析和报告的过程。

以下是一些与财务会计相关的会计英语科目：2.1 Assets（资产）•Cash（现金）•Accounts receivable（应收账款）•Inventory（存货）•Property, Plant, and Equipment（固定资产）2.2 Liabilities（负债）•Accounts payable（应付账款）•Notes payable（应付票据）•Long-term debt（长期负债）2.3 Equity（所有者权益）•Common stock（普通股）•Retned earnings（留存盈余）2.4 Revenue（收入）•Sales revenue（销售收入）•Service revenue（服务收入）2.5 Expenses（费用）•Cost of goods sold（销售成本）•Rent expense（租金支出）3. Managerial Accounting（管理会计）管理会计是指用于内部决策、规划和控制的会计信息。

以下是一些与管理会计相关的会计英语科目：3.1 Cost（成本）•Direct costs（直接成本）•Indirect costs（间接成本）•Fixed costs（固定成本）•Variable costs（变动成本）3.2 Budgeting（预算）•Operating budget（经营预算）•Capital budget（资本预算）3.3 Decision Making（决策）•Cost-volume-profit analysis（成本-销售-利润分析）•Break-even point（盈亏平衡点）3.4 Performance Evaluation（绩效评估）•Return on investment（投资回报率）•Balanced scorecard（平衡记分卡）4. Auditing（审计）审计是指对财务报表的真实性、完整性和准确性进行独立检查和评估的过程。

（财务会计）英文会计分录accompanyingdocument附件account账户、科目accountpayable应付账款accounttitle/accountingitem会计科目accountingdocument/accountingvoucument 会计凭证accountingelement会计要素accountingentity会计主体accountingentries会计分录accountingequation/accountingidentity 会计恒等式accountingfunction会计职能accountingpostulate会计假设accountingprinciple会计原则accountingreport/accountingstatement 会计报表accountingstandard会计准则accountingtimeperiodconcept会计分期accountsreceivable/receivables应收账款accrual-basisaccounting权责发生制原则accumulateddepreciation累计折旧amortizationexpense/expensenotallocated 待摊费用annualstatement年报ArthurAndersenWorldwide安达信全球assets资产balance余额balancesheet资产负债表begainningbalance/openingbalance 期初余额capital资本capitalexpenditure资本性支出capitalshare股本capitalsurplus资本公积cash现金cashinbank银行存款cashjournal现金日记账cashonhand现金cashsystem(basis)ofaccounting/cash-basisprinci 收付实现制certifiedpracticingaccountant注册会计师comparabilityprinciple可比性原则compoundjournalentry复合分录conservatism(保守)principle/theprudence(稳健)prin谨慎性原则consistencyprinciple 壹贯性原则contingentassets或有资产contingentliabilities 或有负债costaccounting成本会计creditbalance贷方余额creditside贷方currentinvestment 短期投资debitbalance借方余额debitside借方deferredassets递延资产deferredliabilities递延负债DeloitteToucheTohmatsu 德勤depreciablelife折旧年限depreciationexpense折旧费用depreciationrate折旧率descriptions摘要doubleentry复式记账double-entrybook-keeping 复式簿记employeebenefitspayable 应付福利费endingbalance期末余额Ernst&YoungInternational 安永国际estimateldscrapvalue估计残值exchangegain汇兑收益exchangeloss汇兑损失expenses/charges费用factoryoverhead/manufacturingexpense 制造费用financialaccounting财务会计financialexpense财务费用fiscalyear/accountingperiods会计年度fixedassets固定资产floatingassets/currentassets流动资产floatingliabilities/currentliability 流动负债generalledger总分类账going-concernbasis持续运营goodwill商誉historicalcost历史成本historicalcostprinciple历史成本原则:incomestatement/profitandlossstatement 利润表损益表incometax所得税intangibleassets无形资产internationalaccounting国际会计KPMGInternational毕马威国际liabilities负债liabilitydividend/dividendpayable应付股利long-terminvestmentlong-termliabilities长期负债managementaccounting 管理会计managementexpense 管理费用matchingprinciple配比原则materialityprinciple重要性原则monthlystatement月报negativegoodwill负商誉净资产netcost净成本netincome净收益netincomeapportionment 利润分配netproceeds净收入netprofit净利润non-operatinggain营业外收入non-operatinglossnotespayable应付票据notesreceivable/receivables 应收票据objectivity(reliability)principle 客观性原则obligee/creditor债权人Obligor/invester债务人operatingexpense营业费用operatingrevenue营业收入owner'sequity所有者权益periodexpense期间费用perpetualinventorysystem永续盘存制personalproperty动产physicalinventorysystem实地盘存制postingdocument记账凭证prepayments/paymentinadvance 预付款项PriceWaterHouseCoopers普华永道productcost/outputcost生产成本product/finishedgoods产成品profit利润profitaftertax税后利润profitbeforetax税前利润purchase购货purchasereturnandallowances 购货退回和折让quarterlystatement季报rawmaterials原材料realestate不动产relevanceprinciple相关性原则reserveforbaddebts/baddebtsexpense/provisi 坏帐准备residual(salvage)value折余价值(残值)retainsearning留存收益revenueexpenditure收益性支出revenues收入salesallowances 销货折让salesdiscount 销货折扣salesinvoice销货发票salesonaccount 赊销salesreturn销售退回salesrevenue 销售收入sellingcost销售成本sellingexpense销售费用simpleournalentry简单分录sourcedocument原始凭证stable-monetaryconcept货币计量starting-loadcost/organizationcosts开办费statementofcashflow/cashflowstatement 现金流量表stockonhand/inventory存货stub存根subsidiaryaccounts 明细账户subsidiaryledger 明细分类账surplusreserve盈余公积T-account/transfer T字形账户tangibleassets有形资产taxespayable应交税金theunderstandabilityprinciple明晰性原则timeliness及时性原则transaction交易travelingexpense差旅费trialbalance试算平衡undistributedprofits/undividedprofits 未分配利润unearnedrevenue预收款项unrelatedbusinessincome营业外收益usefullife使用年限valueaddedtax增值税voucher付款凭证wagespayable/salariespayable 应付工资workinprocess/goodsinprocess在产品。

报告日（与质量控制相关）Date of report (in relation to quality control)财务报表批准日Date of the approval of the financial statements审计报告日Date of the auditor’s report财务报表日Date of the financial statements设计、执行和维护适当的控制Design, implement and maintain adequate controls (over)检查风险Detection risk可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况Events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern不符事项Exception存在Existence有经验的注册会计师Experienced auditor专长Expertise信赖程度Extent of reliance函证External confirmation事实错报、判断错报和推断错报Factual misstatements, judgemental misstatements and projected misstatements财务报表Financial statements舞弊Fraud舞弊风险因素Fraud risk factors虚假财务报告Fraudulent financial reporting对财务报表使用者理解财务报表至关重要F undamental to users’ understanding of the financial statements治理Governance集团Group集团项目合伙人Group engagement partner集团层面控制Group-wide controls历史财务信息Historical financial information识别、评估和应对重大错报风险Identify, assess and respond to risk of material misstatement无法获取充分、适当的审计证据Inability to obtain sufficient appropriate audit evidence后任注册会计师Incoming auditor不一致Inconsistency独立性Independence与财务报告相关的信息系统Information system relevant to financial reporting 审计的固有限制Inherent limitation of audit固有风险Inherent risk首次审计业务Initial audit engagement生成、记录、处理和报告交易Initiate, record, process and report transactions 询问Inquiry检查Inspection中期财务信息或报表Interim financial information or statements内部审计师Internal auditors内部控制Internal control内部控制缺陷Internal control deficiency国际财务报告准则International Financial Reporting Standards调查Investigate财务报表报出日Issuance date of the financial statements信息技术应用控制IT application controls信息技术环境IT environment会计分录和其他调整Journal entries and other adjustments会计分录Journal entry/entries严重程度Level of significance上市公司实体Listed entity管理层Management管理层偏向Management bias管理层凌驾于控制之上Management override of controls管理当局声明书Management representation letter管理层对其自身责任的认可与理解Management’s acknowledgement and understanding of its responsibilities管理层的专家Management’s expert重大类别的交易、账户余额和披露Material classes of transactions, account balances and disclosure重大不确定性Material uncertainty财务报表整体的重要性Materiality for the financial statements as a whole侵占资产Misappropriation of assets错报Misstatement对事实的错报Misstatement of fact非标准审计报告Modified audit report非无保留意见Modified opinion监控Monitoring对控制的监督Monitoring of controls审计程序的性质、时间安排和范围Nature, timing and extent of audit procedures 消极式函证Negative confirmation网络事务所Network firm违反法律法规Non-compliance未回函Non-response非抽样风险Non-sampling risk观察Observation发生Occurrence期初余额Opening balances内部控制的运行有效性Operating effectiveness of internal control其他信息Other information其他事项段Other matter paragraph会计估计的结果Outcome of an accounting estimate超出正常经营过程Outside the normal course of business总体审计方案Overall audit approach总体审计策略Overall audit strategy总体结论Overall conclusion总体应对措施Overall responses合伙人Partner实际执行的重要性Performance materiality人员Personnel广泛性Pervasive计划活动Planning activities总体Population/Overall积极式函证Positive confirmation执业人员Practitioner前任注册会计师Predecessor auditor初步业务活动Preliminary engagement activities与管理层和治理层（如适用）责任相关的执行审计工作的前提Premise, relating to the responsibilities of management and, where appropriate, those charged with governance, on which an audit is conducted编制和列报财务报表Prepare and present the financial statements列报与披露Presentation and disclosure收入确认存在舞弊风险的假定Presumed fraud risks in revenue recognition防止或发现并纠正重大错报Prevent or detect and correct material misstatement专业胜任能力Professional competence职业判断Professional judgment职业怀疑态度Professional skepticism业务执行Provision of service/Delivery of service通常对决定财务报表中的重大金额和披露有直接影响的法律法规的规定Provisions of laws and regulations generally recognized to have a direct effect on the determination of material amounts and disclosures in the financial statements具有适当资格的外部人员Qualified external person保留意见Qualified opinion量化财务影响Quantification of the financial impacts合理保证（针对审计业务和质量控制）Reasonable assurance (in the context of audit engagements, and in quality control)合理性测试Reasonableness test重新计算Re-calculation连续审计业务Recurring audit engagements将认定层次的审计风险降至可接受的低水平Reduce audit risk at the assertion level to an acceptably low level关联方Related parties具有支配性影响的关联方Related parties with dominant influence管理层以前未识别或未向注册会计师披露的关联方关系或关联方交易Related party relationships or transactions that management has not identified or disclosed to the auditor 按照等同于公平交易中通行的条款执行的关联方交易Related party transactions conducted on terms equivalent to those prevailing in an arm’s length transaction （审计证据的）相关性和可靠性Relevance and reliability (of audit evidence)相关职业道德要求Relevant ethical requirements剩余期间Remaining period重新执行Re-performance管理层施加的限制Restrictions imposed by management复核(与质量控制相关) Review (in relation to quality control)权利与义务Rights and obligations风险评估程序Risk assessment procedures重大错报风险Risk of material misstatement财务报表层次和认定层次的重大错报风险Risk of material misstatement at financial statement level and at assertion level样本量Sample size抽样Sampling抽样风险Sampling risk抽样单元Sampling unit选择和运用会计政策Selection and application of accounting policies选取测试项目Selection of items for testing重要组成部分Significant component值得关注的内部控制缺陷Significant deficiencies in internal control重大事项Significant matters特别风险Significant risk重大非常规交易Significant unusual transactions特定的审计程序Specified audit procedures员工Staff统计抽样Statistical sampling存货盘点Stocktake分层Stratification期后事项Subsequent events实质性分析程序Substantive analytical procedures实质性程序Substantive procedure（审计证据的）充分性Sufficiency (of audit evidence)补充信息Supplementary information测试Test控制测试Test of controls细节测试Test of details特定类别的交易、账户余额或披露的一个或多个重要性水平The materiality level or levels for particular classes of transactions, account balances or disclosures 治理层Those charged with governance错报的临界值Threshold for misstatements可容忍错报Tolerable misstatement可容忍偏差率Tolerable rate of deviation趋势分析法、比率分析法、合理性测试法和回归分析法Trend analysis, ratio analysis, reasonableness test, and regression analysis不确定性Uncertainty未更正错报Uncorrected misstatements标准审计报告Unmodified audit report无保留意见Unqualified opinion计价与分摊Valuation and allocation/amortization穿行测试Walk-through test解除业务约定Withdraw from the engagement书面声明Written representation职业道德可接受的水平Acceptable level广告Advertising过度推介Advocacy承担管理层职责Assume management responsibilities鉴证客户Assurance client鉴证业务Assurance engagement鉴证业务项目组Assurance team审计客户Audit client审计业务Audit engagement审计项目组Audit team近亲属Close family密切私人关系Close personal relationship保密Confidentiality利益冲突Conflicts of interest或有收费Contingent fee冷却期Cooling off period现任会计师Current accountant/auditor直接经济利益Direct financial interest董事或高级管理人员Director or senior officer/senior management应有的关注Due care消除或降低不利影响Eliminate or reduce threats项目合伙人Engagement partner项目质量控制复核Engagement quality control review项目组Engagement team外部专家External expert密切关系Familiarity经济利益Financial interests历史财务信息Historical financial information直系亲属/ 主要近亲属Immediate family独立性Independence从实质上和形式上保持独立性Independence of mind, Independence in appearance 间接经济利益Indirect financial interest诚信Integrity外在压力Intimidation/Pressure关键审计合伙人Key audit partner上市实体Listed entity长期存在业务关系Long association (with an audit client)严重虚假或误导性的陈述Materially false or misleading statement非鉴证服务Non-assurance services客观和公正性Objectivity专业服务Professional services拟接受的客户Prospective client公众利益实体Public interest entity关联实体Related entity审阅客户Review client审阅业务Review engagement审阅项目组Review team轮换Rotation防范措施Safeguards自身利益Self-interest自我评价Self-review重要且密切的商业关系Significant and close business relationship 特殊目的财务报表Special purpose financial statements鉴证业务的对象Subject matter of assurance engagement不利影响、威胁Threats税法兼营Also engaged in应计税款Accrued tax从价税Ad valorem tax加计扣除Additional deduction附加税Additional tax/Surcharge所得额调整Adjustment of income税后所得After-tax income准予扣除数Allowable deductions税收可抵免额Allowable tax credit从量定额Amount based on quantity增值额Amount of appreciation/Value added销售额Amount of sales抵免税额Amount of tax credit应纳税所得额Amount of taxable income扣除项目金额Amount of the deductions适用税额Applicable tax amount适用税率Applicable tax rates计税成本Assessable cost核定所得额Assessable income平均成本利润率Average cost-plus margin rate平均销售价格Average sales price营业税Business tax偶然所得Casual income所得项目Category of income组成计税价格Composite taxable price本纳税年度Current tax year所得税申报Declaration of income tax扣除项目Deductible items免税项目扣除Deduction of the tax exemption item契税Deed tax视同销售Deemed sales/sales equivalent免除纳税义务Discharge of tax obligation应税商品Dutiable goods纳税义务Duty of tax payment权益性投资收益Earning from equity investments雇员福利，职工福利Employee benefit企业所得税Enterprise income tax国外所得收入Foreign earned income一般纳税人General taxpayer特许权使用费所得Income from franchise royalty利息、股息、红利所得Income from interests, dividends and bonuses 劳务所得Income from labor service财产租赁所得Income from leasing of property生产经营所得Income from production and business operation转让财产所得Income from property transfer工资薪金所得Income from wages, salaries财产转让收入Income from property transfer所得税抵免Income tax credit申报缴纳所得税Income tax declaration应纳所得税Income tax payable接受捐赠所得Income from donation个人所得税Individual income tax增值税进项税额Input value added tax非正常损失Irregular loss滞纳金Late fee清算所得税Liquidation income tax最低应纳税所得额Minimum taxable income增值税起征点Minimum threshold of value-added Tax混合销售行为Mixed sales activities所得税前净所得Net income before income tax税后净利润Net profit after tax非货币资产Non-monetary asset不征税收入Non-taxable income不计入征税范围Not included in the scope of taxable activities 财产原值Original value of the property/ Cost of property当期销项税额Output tax for the period增值税销项税额Output value added tax滞纳税款/欠税Overdue tax应补缴税款Payment of tax in arrears累进税率Progressive tax rate比例税率Proportional tax rate公益性捐赠Public welfare donations房产税Real estate tax居民纳税人Resident taxpayer资源税Resource tax含税销售额Sales amount including tax所得税征收范围Scope of income tax/Subject to income tax 小规模纳税人Small-scale taxpayer源泉扣缴Source withholding纳税特别扣除项目Special deductible items特殊性税务处理Special tax treatment印花税Stamp tax应征税额Tax accrued税额Tax amounts税基/计税依据Tax base税种Tax category消费税税率Tax computation税收抵免Tax credit抵免限额Tax credit quota纳税期限Tax deadline税前可扣除项目Tax deductible items税收减免Tax deduction or exemption计税差异Tax differences到期应纳税款Tax due漏税/逃税Tax evasion免税Tax exemption纳税申报Tax filing本期税额Tax for the period/year已纳税额Tax paid应纳税额Tax payable纳税期限Tax payment deadline税率Tax rate减税Tax reduction退税Tax refund税收附加Tax surcharge起征点Tax threshold计税价格Tax value/Taxable price减免税额Tax amount deducted应税所得Taxable income应税项目Taxable item纳税期间Taxable period对股息征税Taxation of dividends免税收入Tax-exempt income免税税目Tax-exempt item免税利润Tax-exempt profit含税价格Tax-included price纳税人Taxpayer土地使用税Urban land-use tax增值税Value added tax(VAT)土地增值税Value-added tax on land/Land appreciation tax 增值税减免VAT exemption or reduction车船税Vehicle and vessel tax车辆购置税Vehicle purchase tax扣缴义务人Withholding agent代扣代缴税款Withholding and remitting tax预提所得税Withholding income tax零税率Zero tax rate财务成本管理应收账款周转次数Accounts receivable turnover应收账款周转天数Accounts receivable turnover days取得成本Acquisition cost实际增长率Actual growth rate实际利率Actual interest rate配股后每股价格After-allotment price per share配股权价值Allotment option value配股价格Allotment price预付年金（即付年金、期初年金）Annuity due会计报酬率法Accounting rate of return(ARR)平均交货时间Average delivery time贝塔（β）系数Beta coefficient债券评级Bond rating债券估价Bond valuation每股净资产Book value per share(BPS)盈亏临界点Break-even point保险储备（安全存量）Buffer inventory资本支出Capital expenditure持有成本Carrying cost现金预算Cash budget现金股利Cash dividend现金流量利息保障倍数Cash flow interest coverage ratio 经营活动现金流量Cash flows from operational activities 混合租赁Combination lease佣金Commission普通股Common stock补偿性余额Compensating balance复利Compound interest全面预算Comprehensive budget企业价值评估Corporate valuation成本性态Cost behavior成本中心Cost centre成本的归集和分配Cost collection and allocation资本成本Cost of capital税后债务成本Cost of debt after tax成本差异Cost variance平息债券Coupon bond债券票面利率Coupon interest rate流动资产周转次数Current assets turnover流动资产周转天数Current assets turnover days流动比率Current ratio本期收入乘数Current sales multiplier债务市场Debt market/Bond market资产负债率Debt-to-asset ratio产权比率Debt-to-equity ratio股利宣告日Declaration date财务杠杆系数Degree of financial leverage(DFL)直接租赁Direct leasing折现率Discount rate纯贴现债券（零息债券）Discounted bond (Zero coupon bond)股利支付率Dividend payout ratio经营杠杆系数Degree of operating leverage(DOL)股价下行乘数Downstream price multiplier总杠杆系数Degree of total leverage (DTL)息前税前利润Earnings before interests and taxes(EBIT)经济订货量Economic order quantity(EOQ)每股盈余稀释EPS dilution每股盈余无差别点法EPS indifferent point method(EBIT-EPS break even analysis)每股盈余最大化EPS maximization每股盈余Earnings per share(EPS)权益乘数Equity multiplier股权价值Equity value经济增加值Economic value added(EVA)除息日Ex-dividend date执行价格Exercise price/Strike price外部融资销售增长比External financing needed to sales growth ratio 融资租赁Financial lease/Capital lease财务估价Financial valuation完工产品Finished goods固定预算Fixed budget弹性预算Flexible budget浮动利率Floating interest rate浮动优惠利率Floating prime interest rate债务现金流量Free cash flows of creditors股权现金流量Free cash flows of equity实体现金流量Free cash flows of firm复利终值系数FV interest factor预付年金终值系数FV interest factor of annuity due终值Future value(FV)管理费用General and administrative expense持续经营价值Going concern value毛租赁Gross lease营业现金毛流量Gross operating cash flows套期保值原理Hedging principle间接成本Indirect cost通货膨胀率Inflation rate利息保障倍数Interest coverage ratio税后利息率Interest rate after tax内含增长率Internal growth rate内部转移价格Internal transfer price内在市销率Intrinsic sales multiplier内在价值Intrinsic value存货周转次数Inventory turnover存货周转天数Inventory turnover days投资中心Investment center内含报酬率法Internal rate of return(IRR) 非相关成本Irrelevant cost发行价格Issuance price租赁期Lease term租赁资产Leasehold property承租人Lessee出租人Lessor杠杆贡献率Leverage contributing ratio杠杆租赁Leverage lease清算价值Liquidation value短期偿债能力比率Liquidity ratios长期债券Long-term bond制造费用预算Manufacturing overhead budget边际贡献率Marginal contribution ratio市场组合Market portfolio市场价格Market price市价稀释Market price dilution市场风险溢价Market risk premium债券到期日Maturity date市场增加值Market value added(MAV)最大最小法Maximin method企业价值最大化Maximization of firm’s value股东财富最大化Maximization of shareholders’ wealth混合成本Mixed cost互斥项目Mutually exclusive projects/events流通债券Negotiable bond净财务杠杆Net financial leverage净租赁Net lease营业现金净流量Net operating cash flows销售净利率Net profit margin净现值法NPV method净现值Net present value(NPV)经营租赁Operating lease经营杠杆Operating leverage机会成本Opportunity cost期权价值Option value订货提前期Order lead time订货成本Ordering cost普通年金（后付年金）Ordinary annuity债券面值Par value/Face value回收期法Payback period method股利支付日Payment date经营资产销售百分比Percentage of operating assets to sales经营负债销售百分比Percentage of operating liabilities to sales 销售百分比法Percentage-of-sales method期间成本Period cost定期预算Periodic budget永久债券Perpetual bond永续年金Perpetuity优先股Preferred stock现值指数Present value index产品成本预算Product cost budget生产预算Production budget生产成本Production cost制造费用Production overhead利润中心Profit center利润最大化Profit maximization项目特有风险Project-specific risk公开增发Public offering复利现值系数PV interest factor预付年金现值系数PV interest factor of annuity due现值Present value(PV)速动比率Quick ratio股权登记日Record date共同年限法Replacement chain (common life) approach 必要报酬率Required rate of return剩余股利政策Residual dividend policy剩余权益收益Residual equity income剩余净金融支出Residual net financial expenditure剩余经营收益Residual operating income责任中心Responsibility center利润留存率Retention ratio权益净利率Return on equity投资报酬率Return on investment收入中心Revenue center无风险利率Risk-free interest rate无风险报酬率Risk-free rate of return安全边际率Safety margin ratio销售预算Sales budget销售费用Sales expense销售预测Sales forecast销售增长率Sales growth rate代销Sales on commission销售数量Sales volume股东权益增长率Shareholders’ equity growth rati o短缺成本Shortage cost证券市场线Security market line(SML)标准成本Standard cost股票股利Stock dividend股价最大化Stock price maximization股票回购Stock repurchase股票分割Stock split储存成本Storage cost沉没成本Sunk cost可持续增长率Sustainable growth rate系统风险（市场风险、不可分散风险）Systematic risk (Market risk/Non-diversifiable risk)目标资本结构Target capital structure时间溢价Time premium货币的时间价值Time value of money固定成本总额Total fixed cost标的资产Underlying assets包销Underwrite单位销售价格Unit sales price单位变动成本Unit variable costs股价上行乘数Upstream price multiplier变动成本率Variable cost ratio加权平均资本成本Weighted average cost of capital(WACC)营运资本投资Working capital investment在产品Work-in-progress到期收益率法Yield-to-maturity method(YTM method)公司战略与风险管理低增长—强竞争地位的“现金牛”业务“Cash cow” position : slow growth - high competitiveness低增长—弱竞争地位的“瘦狗”业务“Dog” position : slow growth - low competitiveness 高增长—低竞争地位的“问题”业务“Question mark” position : high growth - low competitiveness高增长—强竞争地位的“明星”业务“Star” position : high growth - high competitiveness放弃战略Abandon strategy竞争环境分析Analysis of competitive environment竞争对手分析Analysis of competitors企业能力分析Analysis of corporate competencies and capabilities企业资源分析Analysis of corporate resources宏观环境分析Analysis of macro-environment市场需求分析Analysis of market demand分析型战略Analytical strategy审计委员会Audit committee平衡计分卡Balanced scorecard基准分析Benchmarking analysis蓝海战略Blue Ocean strategy波士顿矩阵Boston matrix业务单位战略（竞争战略）Business (Competitive) strategy经营目标Business objectives运营风险Business risk业务单元Business unit事业部制组织结构Business unit organization structure战略变革Change management in strategy内部信息传递Communication of internal information全面风险管理Comprehensive risk management收缩战略Contraction strategy控制活动Control activities控制环境Control environment公司治理Corporate governance总体战略Corporate strategy成本领先战略Cost leadership strategy惩治成本Cost of punishment损失成本Cost of total loss风险管理成本与效益Costs and benefits of risk management信用风险Credit risk文化与绩效Culture and performance客户细分或市场细分事业部制结构Customer segmentation/Market segmentation business structure消费动机Customer’s motivation负债和杠杆作用Debt and gearing扁平型结构Decentralized structure决策支持系统Decision support system防御型战略Defensive strategy制定风险管理策略Development of risk management strategy 发展战略Development strategy钻石模型Diamond model差异化战略Differentiation strategy直接投资Direct investment多元化并购Diversified merger and acquisition多种经营战略Diversified strategy垄断优势理论Dominance advantage theory每股盈余或市净率Earnings per share or price to book ratio 效率Efficiency生产要素Elements in production内部控制的要素Elements of internal control创业型组织结构Entrepreneurial organization structure自然环境风险Environment risk股权投资Equity investment评估成本Evaluation cost事项识别Event identification处置成本Execution cost实地查验Field inspection财务风险与经营风险的搭配Financial risk and business risk 内部控制的五大要素Five elements in internal control产业五种竞争力Five forces in the competitive approach集中化战略Focus strategy紧缩与集中战略Focused strategy职能制组织结构Functional organization structure职能战略Functional strategy资金活动Fund-related activities全球化战略Globalization strategy毛利率与净利润率Gross profit margin and net profit margin增长型战略Growth strategy开拓型战略Growth strategy担保业务Guarantee businessH型结构(控股企业／控股集团组织结构) H type organization structure (Holding company/Group organization structure)高经营风险与高财务风险搭配High business risk, high financial risk高经营风险与低财务风险搭配High business risk, low financial risk高长型结构High growth structure横向并购Horizontal merger and acquisition增量预算Incremental budgeting产品生命周期Industry life cycle产业风险Industry risk信息与沟通Information and communication一体化战略Integrated strategy后向一体化战略Integrated strategy - Backward前向一体化战略Integrated strategy - Forward横向一体化战略Integrated strategy - Horizontal纵向一体化战略Integrated strategy - Vertical产业内现有企业的竞争Intensity of industry rivalry密集型战略Intensive strategy内部控制Internal control多国本土化战略International subsidiaries strategy国际战略Internationalization strategy资源的不可替代性Irreplaceable resources合资经营Joint investment business准时生产系统Just-in-time system(JIT)杠杆收购Leveraged buy-out法律风险Litigation risk长期目标Long-term objective维持成本Maintenance cost管理信息系统Management information system市场开发——现有产品和新市场Market development - existing product and new market市场渗透——现有产品和现有市场Market penetration - existing product and existing market重要缺陷Material deficiency矩阵制组织结构Matrix organization structure风险度量Measurement of risk公司战略的现代概念Modern concept of corporate strategy监督Monitoring风险管理的监督与改进Monitoring and improvement of risk managementM型企业组织结构(多部门结构) Multi-divisional organization structure非杠杆收购Non leveraged buy-out内部控制的目标Objectives of internal control风险管理的目标Objectives of risk management现场检查On-site inspection运行缺陷Operating deficiency操作风险Operational risk期权合约Options contracts组织管理能力Organization management ability组织资源Organization resources组织架构Organization structure业务外包Outsourcing信息系统外包Out-sourcing of information system人员导向性People-driven绩效评估Performance evaluation资源的持久性Persistence of the resources ownedPEST分析PEST analysis政治风险Political risk供应者、购买者讨价还价的能力Power of buyers or suppliers预防成本Prevention cost基本活动（又称主体活动）Primary activities内部控制的原则Principles of internal control风险管理基本流程Process of risk management采购业务Procurement activities产品开发——新产品和现有市场Product development - new product and existing market产品／品牌事业部制结构Product/Brand business structure生产流程计划Production process planning生产运营Production and operation生产管理能力Production management ability产能计划Production plan盈利能力和回报率指标Profitability and rate of return measurement质量管理Quality management反应型战略Reactive strategy相关多元化Related diversification研究与开发Research and development研发能力Research and development ability已动用资本报酬率（投资回报率或净资产回报率）Return of capitalemployed(ROCE)/Return of investment(ROI)/Return of net assets(RONA) 转向战略Reverse strategy激励和奖励机制Reward and incentive system风险承担Risk acceptance风险偏好Risk appetite风险评估Risk assessment风险规避Risk avoidance风险补偿Risk compensation风险控制Risk control风险转换Risk conversion风险转移Risk transfer角色导向型Role-driven证券投资Securities investment重大缺陷Significant deficiency稳定战略Stable strategy利益相关者stakeholders企业战略联盟Strategic alliances战略分析Strategic analysis外部环境分析Strategic analysis – External environment战略业务单位组织结构Strategic business unit organization structure(SBU）战略控制系统Strategic control system战略群组Strategic group战略目标Strategic objective国际化经营的战略类型Strategic options for international business业绩计量Strategic performance evaluation战略风险Strategic risk内部环境分析Strategy analysis - Internal environment发展战略Strategy development战略实施Strategy implementation战略管理过程Strategy management process战略选择Strategy selection继任计划Succession planning技术风险Technology risk潜在进入者的进入威胁Threat of new entrants 替代品的替代威胁Threat of substitutes跨国战略Transnational strategy非相关多元化Unrelated diversification战略失效Unsuccessful strategy价值链分析Value chain analysis纵向并购Vertical merger and acquisition零基预算Zero-based budgeting经济法承诺Acceptance收购人Acquirer要约收购Acquisition by offer上市公司收购Acquisition of a listed company 资产收购Acquisition of assets实际出资人Actual capital contributor实际控制Actual control实际控制人Actual controller临时报告Ad hoc report管理人Administrator入伙Admission to a partnership代理/受托人Agent协议转让Agree to transfer合同变更Alter of contract年度报告Annual report关联交易Associated transaction公司章程Association of articles破产财产Bankrupt property破产债权Bankruptcy creditor破产费用Bankruptcy expenses破产法Bankruptcy Law基准日Base date大宗交易Block trading董事会Board of directors监事会Board of supervisors民事行为能力Capacity for civil conducts 董事长Chairperson of the board民事权利能力Civil rights集体所有权Collective ownership公司分立Company demergers公司法Company Law股份有限公司Company limited公司合并Company mergers经营者集中Concentration of operators 一致行动Consistent act合同法Contract Law承揽人/承包人Contractor委托合同Contracts for commission承揽合同Contracts for work控股股东Controlling shareholders可转换公司债券Convertible bond协同行为Coordinated behavior公司债券Corporate bond信用评级Credit rating债权人委员会Creditors’ committee债权人会议Creditors’ meeting违约金Damages for breach of contract债务人财产Debtor’s property破产宣告Declaration of bankruptcy减资Decrease of capital故意Deliberate intention标的物Delivery of the object定金Deposits注销登记Deregistration董事Directors清偿Discharge持股权益披露Disclosure of shareholders’ interest 任意公积金Discretionary reserve fund合同的解除Dismissal of contract处分权Disposal right解散Dissolution新设分立Division by new establishment赠与Donation提存Drawing选举权Election rights发包人Employer股权收购Equities acquisition合同成立Establishment of a contract核准Examination and approval免责条款Exclusion clauses执行董事Executive directors除名Expel临时股东大会Extraordinary general meeting不可抗力Force majeure欺诈Fraud无偿划拨Free allotment股东大会General meeting of shareholders普通合伙人General partners普通合伙企业General partnership enterprises政府债券Government bond重大过失Gross fault保证人Guarantor担保Guaranty担保合同Guaranty contracts保证期间Guaranty period不动产Immovable property/Real estate独立董事Independent directors间接收购Indirect takeover首次公开发行Initial public offering(IPO)内幕交易Insider trading资不抵债Insolvency胁迫Intimidation无效行为Invalid activities出资义务Investment obligation非公开发行Issuance in a non-public manner连带责任保证Joint and several liability guarantee 共同共有Joint co-ownership正当理由Justified reasons土地承包经营权Land contractual operating rights 租赁物Leased property法人财产权Legal person property rights法定代理人Legal representatives违约责任Liability for breach of contract诉讼时效Limitation of action有限责任公司Limited liability company有限合伙人Limited partner有限合伙企业Limited partnership enterprise 限定交易Limited trading清算组Liquidation committee清算义务人Liquidation obligor上市公司Listed company管理层收购Management buyout强制要约Mandatory offer操纵市场行为Market rigging市场份额Market share重大资产重组Material assets reorganization 吸收合并Merger by absorption新设合并Merger by consolidation少数股东权益Minority shareholder rights垄断行为Monopolistic practices垄断Monopoly抵押权Mortgage动产Movable property名义股东Nominee shareholder非货币财产出资Non-monetary contribution 不可替代物Non-substitute善意取得Obtain in good faith要约Offer抵销Offset经营者Operators所有权Ownership有偿出让Paid transfer履行Perform重整期间Period of reorganization定期报告Periodic report配股Placing质权Pledge rights优先清偿Preferential repayment委托人Principal私人所有权Private ownership破产和解程序Procedure of settlement for bankruptcy加工Processing利润分配Profit distribution发起人Promoter发起设立Promotion招股说明书Prospectus公积金Provident fund物权法Real Rights Law注册资本Registered capital重整Reorganization收购报告书Report of acquisition要约收购报告书Reports of acquisition by offer股东会决议Resolution of shareholders’ meeting可撤销合同Revocable contract知情权Right to know提议权Right to propose破产撤销权Right to rescind bankruptcy优先受偿权Right to seek preferential payments of compensation 证券法Securities Law。

财务英语会计必背知识点是会计领域最为重要的一种语言。

对于从事财务工作的人员来说，掌握是必不可少的。

下面将介绍一些中必须要掌握的会计知识点。

一、会计基础知识1. 资产 (Assets)：公司所拥有的有价值的资源或权益。

2. 负债 (Liabilities)：公司对外部债权人所承诺的经济利益的义务。

3. 所有者权益 (Owner's Equity)：指公司股东对公司和其资产净值所享有的权益。

4. 收入 (Revenue)：公司在正常经营过程中获得的经济利益。

5. 费用 (Expense)：公司在正常经营过程中为获取收入所发生的成本或支出。

6. 利润 (Profit)：收入减去费用后的净收益。

7. 账户 (Account)：用来记录公司的交易和财务状况的记录单元。

8. 会计方程 (Accounting Equation)：资产=负债+所有者权益，表示了会计事务的基本平衡关系。

二、会计报表1. 资产负债表 (Balance Sheet)：展示了公司在特定日期的负债、资产和所有者权益。

2. 利润表 (Income Statement)：展示了特定时间段内公司的收入和费用，计算出利润。

3. 现金流量表 (Cash Flow Statement)：展示了公司特定时间段内现金流动的情况，包括现金的来源和使用。

4. 所有者权益变动表 (Statement of Changes in Owner's Equity)：展示了特定时间段内公司的所有者权益的变动情况。

三、会计分录和账务处理1. 会计分录 (Accounting Entry)：用于记录每笔会计事务的方法，包括借方和贷方。

2. 借方 (Debit)：用于记录增加资产、费用和减少负债、所有者权益的金额。

3. 贷方 (Credit)：用于记录减少资产、费用和增加负债、所有者权益的金额。

4. 借贷平衡 (Debit-Credit Balance)：每笔会计分录中借方金额必须等于贷方金额，以保持会计方程的平衡。

会计英语知识点1. 会计英语基础知识会计英语是会计专业学生必备的一门语言技能。

了解会计英语的基础知识对于理解财务报表和参与国际商务交流至关重要。

本文将介绍几个重要的会计英语知识点。

2. 财务报表的英文表达财务报表是会计的核心内容之一。

常见的财务报表有资产负债表（Balance Sheet）、利润表（Income Statement）和现金流量表（Cash Flow Statement）。

在财务报表中，资产（Assets）、负债（Liabilities）和所有者权益（Owner's Equity）是三个关键概念。

3. 会计核算方法的英文表达会计核算方法是记录和处理会计业务的规定和方法。

常见的会计核算方法有现金基础会计法（Cash Basis Accounting）和权责发生制会计法（Accrual Basis Accounting）。

4. 会计凭证的英文表达会计凭证是会计记录的依据，用于记录和核实会计业务。

常见的会计凭证有收据（Receipt）、发票（Invoice）、收入凭证（Revenue Voucher）和支出凭证（Expense Voucher）。

5. 会计分录的英文表达会计分录是会计凭证上记录会计业务的方法和格式。

常见的会计分录有借方（Debit）和贷方（Credit），用于记录会计账户的增减情况。

6. 会计报告的英文表达会计报告是对财务状况和经营成果进行汇报的文件。

常见的会计报告有年度报告（Annual Report）和财务分析报告（Financial Analysis Report）。

其中，年度报告包括财务报表和管理层讨论与分析（Management Discussion and Analysis）。

7. 会计伦理的英文表达会计伦理是指会计人员在从事职业活动时应遵循的道德规范。

常见的会计伦理原则有诚实（Honesty）、保密（Confidentiality）和独立性（Independence）。

常用会计分录和会计词汇中英文对照表一、短期借款：1、借入短期借款：借：银行存款贷：短期借款2、按月计提利息：借：财务费用贷：应付利息3、季末支付银行存款利息：借：财务费用应付利息贷：银行存款4、到期偿还短期借款本金：借：短期借款贷：银行存款二、应付票据：1、开出应付票据：借：材料采购/ 库存商品应交税费——应交增值税（进项税额）贷：应付票据银行承兑汇票手续费：借：财务费用贷：银行存款2、应付票据到期支付票款：借：应付票据贷：银行存款3、转销无力支付的银行承兑汇票票款：借：应付票据贷：短期借款三、应付账款：1、发生应付账款：借：材料采购/ 库存商品/ 在途物资/ 生产成本/ 管理费用/ 制造费用应交税费——应交增值税（进项税额）贷：应付账款2、偿还应付账款：借：应付账款贷：银行存款/ 应付票据3、因在折扣期内付款获得的现金折扣偿付应付账款时冲减财务费用：借：应付账款财务费用贷：银行存款4、转销确实无法支付的应付账款：借：应付账款贷：营业外收入——其他四、预收账款：1、收到预收账款：借：银行存款贷：预收账款2、收到剩余货款：借：预收账款贷：主营业务收入应交税费——应交增值税（销项税额）借：银行存款贷：预收账款3、预收账款不多的企业，将预收款项记入“应收账款”贷方收到预付款项：借：银行存款贷：应收账款收到剩余货款：借：应收账款贷：主营业务收入应交税费——应交增值税（销项税额）借：银行存款贷：应收账款五、应付职工薪酬：1、确认职工薪酬：（1）货币性职工薪酬：借：生产成本——基本生产车间成本（产品生产人员工资）制造费用（车间管理人员工资）劳务成本（生产部门人员工资）管理费用（管理人员工资）销售费用（销售人员工资）在建工程（在建工程人员工资）研发支出（研发人员工资）利润分配——提取的职工奖励及福利基金（外商投资企业提取的职工奖励及福利金）贷：应付职工薪酬——工资/ 职工福利（2）非货币性职工薪酬：自产产品作为非货币性福利发放给职工借：管理费用/生产成本/制造费用贷：应付职工薪酬——非货币性福利将企业拥有的房屋等资产无偿提供给职工使用借：管理费用/生产成本/制造费用贷：应付职工薪酬——非货币性福利借：应付职工薪酬——非货币性福利贷：累计折旧租赁住房等资产供职工无偿使用：借：管理费用/生产成本/制造费用贷：应付职工薪酬——非货币性福利2、发放职工薪酬：（1）支付职工工资、奖金、津贴和补贴：向银行提取现金：借：库存现金贷：银行存款发放：借：应付职工薪酬——工资贷：库存现金代扣代缴：借：应付职工薪酬——工资贷：其他应收款（2）支付职工福利费：借：应付职工薪酬——职工福利贷：库存现金（3）支付工会经费、职工教育经费和缴纳社会保险费、住房公积金等。

会计中英文对照一，会计要素会计accounting 决策人Decision Maker 公众会计Public Accounting投资人Investor 股东Shareholder 债权人Creditor财务会计Financial Accounting 管理会计Management Accounting成本会计Cost Accounting 私业会计Private Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation会计目标Accounting Objectives 会计假设Accounting Assumptions会计要素Accounting Elements 会计原则Accounting Principles会计实务过程Accounting Procedures 财务报表Financial Statements财务分析Financial Analysis 会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset 负债Liability 权益Owner's Equity收入Revenue 费用Expense 收益Income 亏损Loss历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle 一致性原则Consistent Principle可比性原则Comparability Principle 重大性原则Materiality Principle稳健性原则Conservatism Principle 权责发生制Accrual Basis现金收付制Cash Basis 财务报告Financial Report流动资产Current assets 流动负债Current Liabilities长期负债Long-term Liabilities 投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System 帐户Ledger 会计科目Account 会计分录Journal entry 原始凭证Source Document 日记帐Journal 总分类帐General Ledger 明细分类帐Subsidiary Ledger 试算平衡Trial Balance现金收款日记帐Cash receipt journal 现金付款日记帐Cash disbursements journal销售日记帐Sales Journal 购货日记帐Purchase Journal 普通日记帐General Journal 工作底稿Worksheet 调整分录Adjusting entries 结帐Closing entries 三、现金与应收帐款现金Cash 银行存款Cash in bank 库存现金Cash in hand流动资产Current assets 偿债基金Sinking fund 定额备用金Imprest petty cash 支票Check(cheque) 银行对帐单Bank statement银行存款调节表Bank reconciliation statement在途存款Outstanding deposit 在途支票Outstanding check 应付凭单Vouchers payable 应收帐款Account receivable 应收票据Note receivable起运点交货价F.O.B shipping point 目的地交货价F.O.B destination point 商业折扣Trade discount 现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense 备抵法Allowance method 备抵坏帐Bad debt allowance 损益表法Income statement approach 资产负债表法Balance sheet approach 帐龄分析法Aging analysis method 直接冲销法Direct write-off method 带息票据Interest bearing note 不带息票据Non-interest bearing note 出票人Maker 受款人Payee本金Principal 利息率Interest rate 到期日Maturity date 本票Promissory note 贴现Discount 背书Endorse 拒付费Protest fee com 四、存货存货Inventory商品存货Merchandise inventory 产成品存货Finished goods inventory 在产品存货Work in process inventory 原材料存货Raw materials inventory 起运地离岸价格F.O.B shipping point 目的地抵岸价格F.O.B destination 寄销Consignment 寄销人Consignor 承销人Consignee 定期盘存Periodic inventory 永续盘存Perpetual inventory 购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification 加权平均法Weighted average 先进先出法First-in, first-out or FIFO 后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value 重置成本Replacement cost 可变现净值Net realizable value 上限Upper limit 下限Lower limit毛利法Gross margin method 零售价格法Retail method 成本率Cost ratio 五、长期投资长期投资Long-term investment 长期股票投资Investment on stocks 长期债券投资Investment on bonds 成本法Cost method 权益法Equity method 合并法Consolidation method 股利宣布日Declaration date 股权登记日Date of record 除息日Ex-dividend date 付息日Payment date 债券面值Face value, Par value 债券折价Discount on bonds 债券溢价Premium on bonds 票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock 优先股Preferred Stock 现金股利Cash dividends 股票股利Stock dividends 清算股利Liquidating dividends 到期日Maturity date 到期值Maturity value 直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization 六、固定资产固定资产Plant assets or Fixed assets 原值Original value预计使用年限Expected useful life 预计残值Estimated residual value 折旧费用Depreciation expense 累计折旧Accumulated depreciation 帐面价值Carrying value 应提折旧成本Depreciation cost 净值Net value在建工程Construction-in-process 磨损Wear and tear 过时Obsolescence直线法Straight-line method (SL) 工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD) 以旧换新Trade in 经营租赁Operating lease 融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments 七、无形资产无形资产Intangible assets 专利权Patents商标权Trademarks, Trade names 著作权Copyrights 特许权或专营权Franchises 商誉Goodwill开办费Organization cost 租赁权Leasehold 摊销Amortization 八、流动负债负债Liability 流动负债Current liability 应付帐款Account payable 应付票据Notes payable 贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable 预收收益Prepayments by customers 存入保证金Refundable deposits 应付费用Accrual expense 增值税value added tax 营业税Business tax应付所得税Income tax payable 应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps 或有事项Contingency 或有负债Contingent 或有损失Loss contingencies 或有利得Gain contingencies 永久性差异Permanent difference 时间性差异Timing difference 应付税款法Taxes payable method 纳税影响会计法Tax effect accounting method 递延所得税负债法Deferred income tax liability method 九、长期负债长期负债Long-term Liabilities 应付公司债券Bonds payable 有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds 保证公司债券Guaranteed Bonds 信用公司债券Debenture Bonds 一次还本公司债券Term Bonds 分期还本公司债券Serial Bonds 可转换公司债券Convertible Bonds 可赎回公司债券Callable Bonds 可要求公司债券Redeemable Bonds 记名公司债券Registered Bonds 无记名公司债券Coupon Bonds 普通公司债券Ordinary Bonds 收益公司债券Income Bonds 名义利率，票面利率Nominal rate 实际利率Actual rate 有效利率Effective rate 溢价Premium 折价Discount 面值Par value直线法Straight-line method 实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance 偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan 十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity 投入资本Contributed capital 缴入资本Paid-in capital 股本Capital stock 资本公积Capital surplus 留存收益Retained earnings 核定股本Authorized capital stock 实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock 普通股Common stock 优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method 面值法Par value method 捐赠资本Donated capital 盈余分配Distribution of earnings 股利Dividend股利政策Dividend policy 宣布日Date of declaration 股权登记日Date of record 除息日Ex-dividend date 股利支付日Date of payment 现金股利Cash dividend 股票股利Stock dividend拨款appropriation 十一、财务报表财务报表Financial Statement 资产负债表Balance Sheet 收益表Income Statement 帐户式Account Form 报告式Report Form 编制（报表）Prepare 工作底稿Worksheet 多步式Multi-step 单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis （现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept 直接交换业务Direct exchanges 正常营业活动Normal operating activities财务活动Financing activities 投资活动Investing activities 十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage 比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio 价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment 总资产报酬率Return on total asset 债券收益率Yield rate on bonds 已获利息倍数Number of times interest earned 债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital 周转Turnover存货周转率Inventory turnover 应收帐款周转率Accounts receivable turnover流动比率Current ratio 速动比率Quick ratio 酸性试验比率Acid test ratio 十四、合并财务报表合并财务报表Consolidated financial statements 吸收合并Merger 创立合并Consolidation 控股公司Parent company 附属公司Subsidiary company 少数股权Minority interest 权益联营合并Pooling of interest 购买合并Combination by purchase 权益法Equity method 成本法Cost method 十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost 物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index 货币性资产Monetary assets 货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses 未实现的资产持有损益Unrealized holding gains or losses。

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目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting 成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System 账户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记账Journal总分类账General Ledger明细分类账Subsidiary Ledger试算平衡Trial Balance现金收款日记账Cash receipt journal现金付款日记账Cash disbursements journal 销售日记账Sales Journal购货日记账Purchase Journal普通日记账General Journal工作底稿Worksheet调整分录Adjusting entries结账Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对账单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收账款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏账费用Bad debt expense备抵法Allowance method备抵坏账Bad debt allowance损益表法Income statement approach 资产负债表法Balance sheet approach 账龄分析法Aging analysis method直接冲销法Direct write-off method 带息票据Interest bearing note不带息票据Non-interest bearing note 出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory 在产品存货Work in process inventory 原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate 市场利率Market interest ratio, Effective rate 普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization 六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation账面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付账款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds 抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds 信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds 可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds 记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate 实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable 抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock 库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement账户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股账面价值Book value per share of common stock 资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收账款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio合并财务报表Consolidated financial statements 吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting 一般物价水平会计General price-level accounting 货币购买力会计Purchasing-power accounting 统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losse。

中文科目是老的叫法）现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others 长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备- 应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备- 其他应收款Provision for doubtful debts - other debtors其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - V AT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve利润分配-提取法定公益金Profit appropriation - statutory welfare reserve利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation - ordinary shares dividends converted to shares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - reture investment by investment主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses所得税Income tax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 debt reserve预付帐款advance money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。

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 现金流量表感谢下载!欢迎您的下载，资料仅供参考。

•会计报表中英文对照Accounting1. Financial reporting（财务报告） includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise’s accounting system----that is, information about an enterprise’s resources, obligations, earnings, etc.2. Objectives of financial reporting: 财务报告的目标Financial reporting should:(1) Provide information that helps in making investment and credit decisions.(2) Provide information that enables assessing future cash flows.(3) Provide information that enables users to learn about economic resources, claims against those resources, and changes in them.3. Basic accounting assumptions 基本会计假设(1) Economic entity assumption 会计主体假设This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities.(2) Going concern assumption 持续经营假设This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives.This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time.This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date.(3) Time period assumption 会计分期假设This assumption assumes that the economic life of a business can be divided into artificial time periods.The most typical time segment = Calendar YearNext most typical time segment = Fiscal Year(4) Monetary unit assumption 货币计量假设This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power.In essence, this assumption disregards the effects of inflation or deflation in the economy in which the entity operates.This assumption provides support for the "Historical Cost" principle.4. Accrual-basis accounting 权责发生制会计5. Qualitative characteristics 会计信息质量特征(1) Reliability 可靠性For accounting information to be reliable, it must be dependable and trustworthy. Accounting information is reliable to the extend that it is:Verifiable: means that information has been objectively determined, arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion.Representationally faithful: that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the company can prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the company.Neutral: means that information is presented in accordance with generally accepted accounting principles and practices, and without bias.(2) Relevance 相关性Relevant information is capable of making a difference in the decisions of users by helping them to evaluate the potential effects of past, present, or future transactions or other events on future cash flows (predictive value) or to confirm or correct their previous evaluations (confirmatory value).(3) Understandability 可理解性Understandability is the quality of information that enables users who have a reasonable knowledge of business and economic activities and financial reporting, and who study the information with reasonable diligence, to comprehend its meaning.(4) Comparability 可比性Comparability: suggests that accounting information that has been measured and reported in a similar manner by different enterprises should be capable of being compared because each of the enterprises is applying the same generally accepted accounting principles and practices.Consistency: suggests that an entity has used the same accounting principle or practice from one period to another, therefore, if the dollar amount reported for a category is different from one period to the next, then chances are that the difference is due to a change like an increase or decrease in sales volume rather than being due to a change in the method of calculating the dollar amount.(5) Substance over form 实质重于形式Substance over form emphasizes the economic substance of an event even though its legal form may provide a different result.It requires that business enterprise should perform accounting recognition, measurement and reporting in accordance with the economic substance rather than the legal form of an event or transaction.(6) Materiality 重要性Information is material if its omission or misstatement could influence the resource allocation decisions that users make on the basis of an entity’s financial report. Materiality depends on the nature and amount of the item judged in the particular circumstances of its omission or misstatement. Deciding when an amount is material in relation to other amounts is a matter of judgment and professional expertise.(7) Conservatism 谨慎性Conservatism dictates that when in doubt, choose the method that will be least likely to overstate assets and income, and understate liabilities and expenses.(8) Timeliness 及时性Timeliness means having information available to decision makers before it loses its capacity to influence decisions. If information becomes available only after the time that a decision must be made, it has no capacity to influence that decision and thus lacks relevance.6. Basic accounting elements 基本会计要素(1) Asset 资产An asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.(2) Liability 负债A liability is a present obligation arising from past transactions or events which areexpected to give rise to an outflow of economic benefits from the enterprise.A present obligation is a duty committed by the enterprise under current circumstances. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.(3) owners’ equity 所有者权益Owners’ equity is the residual interest in the assets of an enterprise after deducting all its liabilities.Owners’ equity of a company is also known as shareholders’ equity.(4) Revenue 收入Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners.(5) Expense 费用Expenses are the gross outflow of economic benefits resulted from the course of ordinary activities that result in decreases in owners’ equity, other than those relating to appropriations of profits to owners.(6) Profit 利润Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, etc.7. Five measurement attributes 会计计量属性(1) Historical cost 历史成本Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, or the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.(2) Current replacement cost 现时重置成本Assets are carried at the amount of cash or cash equivalents that would have to be paid if a same or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents that would be currently required to settle the obligation.(3) Net realizable value 可实现净值Assets are carried at the amount of cash or cash equivalents that could be obtained by selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling costs and related tax payments.(4) Present value 现值Assets are carried at the present discounted value of the future net cash inflows that the item is expected to generate from its continuing use and ultimate disposal. Liabilities are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.(5) Fair value 公允价值Assets and liabilities are carried at the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.8. Financial statements 财务报表(1) Balance sheet 资产负债表A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.(2) Income statement 损益表An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period.(3) Statement of cash flows 现金流量表A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period.(4) Statement of changes in owners’equity 所有者权益变动表A statement of changes in owners’ equity reports the changes in owners’ equity fora specific period of time.(5) Notes to financial statements 财务报表附注Notes to the accounting statements are further explanations of items presented in the accounting statements, and explanations of items not presented in the accounting statements, etc.9. Accounting entry 会计分录Debit: CashCredit: Common Stock10. Basic accounting equation 基本会计等式Assets = Liabilities + owners’ equity11. List of present and potential users of financial information 财务信息的使用者investors, creditors, employees, suppliers, customers, and governmental agencies.Definitions of Four Categories of Financial AssetsA financial asset or liability held for trading is one that was acquired or incurred principally for the purpose of generating a profit from short-term fluctuations in price or dealers margin. A financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for which there is evidence of a recent actual pattern of short-termprofit-taking. Derivative financial assets and derivative financial liabilities are always deemed held for trading unless they are designated and effective hedging instruments.Held-to-maturity investments are financial assets with fixed or determinable payments and fixed maturity that an enterprise has the positive intent and ability to hold to maturity other than loans and receivables originated by the enterprise.四类金融资产的定义为交易而持有的金融资产或金融负债,指主要为了从价格或交易商保证金的短期波动中获利而购置的金融资产或承担的金融负债。

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（注：表格素材和资料部分来自网络，供参考。

1,从银行提取现金8000元，以备发放本月工资。

From the bank to withdraw cash from a 8000$, for issuing this month salary.借：库存现金8000贷：银行存款8000借：应付职工薪酬8000贷：库存现金80002,从银行借入期限三月贷款100000元，存入银行From the bank loan period march a loan of 100000 RMB, the bank2、借：银行存款100000贷：短期贷款1000003,企业购入设备一台，买价24000元，包装费300元，运输费700元，不需安装，直接交付使用。

Enterprise purchase equipment one, purchase price is 24000 yuan, packing charge 300 yuan, shipping cost is 700 yuan, do not need to install, direct delivery and use.借：固定资产25000贷：银行存款250004,购入乙材料8000千克，每千克0.5元，运杂费40元，税款及运费以银行存款支付，材料尚未到。

Buy b material 8000 kg, 0.5 yuan per kg, carry forty yuan, tax and freight to bank deposit payment, material not to.借：材料采购—乙材料4040应交税金—应交增值税(进项税额) 680贷：银行存款47205,上述乙采购验收入库。

The above b procurement check incoming.借：原材料—乙材料4040贷：材料采购—乙材料40406,计提固定资产折旧，车间使用的固定资产折旧1400元，厂部使用设备折旧800元。

会计英语分录知识点汇总会计英语分录（Accounting Entries）是财务会计中重要的内容，它是记录和传递经济交易信息的基础。

在日常的财务工作中，掌握会计英语分录知识点至关重要。

在本文中，我们将对会计英语分录的相关知识进行汇总和总结，帮助读者更好地理解和应用。

一、会计的基本原理会计的基本原理是财务会计工作的根本基础。

主要包括会计等式（Accounting Equation）和货币计量性原则（Monetary Measurement Principle）。

1. 会计等式会计等式是财务会计中一个基本原理，用于描述资产、负债和所有者权益之间的关系。

其公式为：资产 = 负债 + 所有者权益。

在会计分录中，会计等式的平衡意味着每个交易都必须对应两个或更多的账户。

2. 货币计量性原则货币计量性原则要求所有会计交易必须以货币的形式进行记录和报告。

这意味着会计分录中所有的金额都必须以货币单位来表示，方便比较和分类。

二、会计分录的基本要素会计分录通常包括四个基本要素，即账户（Account）、借方（Debit）、贷方（Credit）和金额（Amount）。

1. 账户账户是会计中用来记录交易和事项的基本单位。

例如，现金账户、应收账款账户等。

会计分录中的每个项都要与相应的账户进行关联。

2. 借方和贷方借方和贷方是会计分录中用来表示金额增减方向的基本要素。

借方表示资产和费用的增加，负债和所有者权益的减少；贷方表示资产和费用的减少，负债和所有者权益的增加。

3. 金额金额是会计分录中表示交易数值的要素。

它可以是正数或负数，分别表示借方金额和贷方金额。

借方金额和贷方金额的数值必须相等，以保持会计等式的平衡。

三、常见的会计分录类型1. 现金收入当企业收到现金时，会计分录为：借方现金账户，贷方收入账户。

2. 货物销售当企业销售货物时，会计分录为：借方应收账款账户，贷方销售收入账户。

3. 货物采购当企业采购货物时，会计分录为：借方库存账户，贷方应付账款账户。

Date : 10/11/2011 Page no. 1Time : 4:35 PM Eternal Energy Int'l Investment Limited1228, 12/F., One Grand Tower,639, Nathan Road, Kowloon,Hong Kong SARCHART OF ACCOUNTSAccount Acct.Number Description Type Level Type General---------- -------------------------------- --------- ----- ------- ----------1 Assets Asset 1 GENERAL11 Current Assets 流动资产 Asset 2 GENERAL 11101 Cash 现金 Asset 3 GENERAL 1111011 Petty Cash 零用现金 Asset 4 DETAIL 11011102 Cash In Banks 银行存款 Asset 3 GENERAL 1111021 Checking Account 支票账户 Asset 4 DETAIL 110211022 Payroll Account 工资账户 Asset 4 DETAIL 110211023 Savings Account 存款 Asset 4 DETAIL 11021103 Trade Securities 证券买卖 Asset 3 GENERAL 11 11031 Mkt Debt Securities市场债务证券 Asset 4 GENERAL 1103 110311 Corporate Bonds 公司债券 Asset 4 DETAIL 1103110312 U.S. Gov't Bonds 国家债券 Asset 5 DETAIL 11031110313 Municipal Bonds 城市债券 Asset 5 DETAIL 1103111032 Mkt Equity Securities 市场权益债券 Asset 4 GENERAL 1103 110321 Corporate Stock 公司股票 Asset 5 DETAIL 110321104 Accounts Recivable 应收账户 Asset 3 GENERAL 1111041 Client Receivables Module 应收账款 Asset 4 DETAIL 110411042 Allow for Doubtful Acct. 可预计负债 Asset 4 DETAIL 1104 1105 Other Receivables 其他应收款 Asset 3 GENERAL 11 11051 Loans to Officers 管理人员借款 Asset 4 DETAIL 1105 11052 Loans to Employees 员工借款 Asset 4 DETAIL 11051106 Supplies 供应商 Asset 3 GENERAL 1111061 Supplies Module 供应商单位明细 Asset 4 DETAIL 110611062 Allowance for Damage/Obso 工伤津贴 Asset 4 DETAIL 110612 Fixed Assets 固定资产 Asset 2 GENERAL 11201 Autos & Trucks 车辆 Asset 3 GENERAL 1212011 Autos-Original Value 车辆原值 Asset 4 DETAIL 120112012 Accumulated Deprec.-Autos累积折旧 Asset 4 DETAIL 12011202 Furniture & Fixtures 家俱和夹具 Asset 3 GENERAL 12 12021 Furn & Fix-Original Value 原值 Asset 4 DETAIL 120212022 Accum. Deprec - Furniture 折旧 Asset 4 DETAIL 12021203 Buildings & Grounds 房屋，土地 Asset 3 GENERAL 1212031 Building-Original Value 原值 Asset 4 DETAIL 120312032 Accum. Deprec. - Building 折旧 Asset 4 DETAIL 12031204 Office Equipment 办公设备 Asset 3 GENERAL 1212041 Off. Equip-Original Value 办公设备原值 Asset 4 DETAIL 1204 12042 Accum Deprec-Office Equip 折旧 Asset 4 DETAIL 12041205 Other Assets 其他资产 Asset 3 GENERAL 1212051 Other Assets Org. Value 其他资产原值 Asset 4 DETAIL 1205 12052 Accum Deprec-Other Assets 折旧 Asset 4 DETAIL 120513 Deferred Assets 递延资产 Asset 2 GENERAL 11301 Leasehold Improvements 融资租赁设备 Asset 3 GENERAL 13 13011 Orig Value -Lease Improve 原值 Asset 4 DETAIL 130113012 Accum. Deprec. - Lease 折旧 Asset 4 DETAIL 13011302 Organization Expenses 开办费 Asset 3 GENERAL 1313021 Original Value - Org Exp. 开办费原值 Asset 4 DETAIL 1302 13022 Accum. Amort - Org Exp. 开办费摊销 Asset 4 DETAIL 1302 1303 Prepaid Expenses 预付费用 Asset 3 GENERAL 1313031 Prepaid Insurance 预付保险费 Asset 4 DETAIL 1303 13032 Prepaid Rent 预付租金 Asset 4 DETAIL 130313033 Prepaid Interest 预付利息 Asset 4 DETAIL 130313034 Prepaid Taxes 预付税费 Asset 4 DETAIL 130314 Other Assets 其他资金 Asset 2 GENERAL 11401 Deposits 存款 Asset 3 GENERAL 14Date : 10/11/2011 Page no. 2Time : 4:35 PM Eternal Energy Int'l Investment Limited1228, 12/F., One Grand Tower,639, Nathan Road, Kowloon,Hong Kong SARCHART OF ACCOUNTSAccount Acct.Number Description Type Level Type General---------- -------------------------------- --------- ----- ------- ----------14011 Rent Deposit 房租收入 Asset 4 DETAIL 140114012 Lease Deposit 租赁款 Asset 4 DETAIL 140114013 Utilities Deposit 国债 Asset 4 DETAIL 140114014 Security Deposit 证券收入 Asset 4 DETAIL 14011402 Invest. Held to Maturity 长期证券投资 Asset 3 GENERAL 14 14021 Certificate Of Deposit 信用证 Asset 4 DETAIL 140214022 Lng Term Debt Security 长期债权投资 Asset 4 DETAIL 1402 14023 Lng Term Equity Security 长期股权投资 Asset 4 DETAIL 1402 2 Liabilities 负债 Liability 1 GENERAL21 Short Term Liabilities 短期负债 Liability 2 GENERAL 22101 Accounts Payable 应付账款 Liability 3 GENERAL 2121011 Accounts Payable - Vendor 供应商 Liability 4 DETAIL 210121012 American Express 美国邮政 Liability 4 DETAIL 210121013 Master Card 信用卡 Liability 4 DETAIL 210121014 Shareholder Loan-Hareward 股东借款 Liability 4 DETAIL 21012102 Clients Escrow 预付账款 Liability 3 DETAIL 212103 Payroll Liabilities 应付职工薪酬 Liability 3 GENERAL 21 21031 Disability Insurance Liab 工伤保险 Liability 4 DETAIL 210321032 Health Insurance Liab. 健康保险 Liability 4 DETAIL 210321033 Dental Insurance Liab.牙科保险 Liability 4 DETAIL 210321034 Cafeteria Plan Liab. 失业保险 Liability 4 DETAIL 210321035 401 (K) Liab. Liability 4 DETAIL 210321036 Profit Sharing Liab. 应付职工利益 Liability 4 DETAIL 2103 21037 Pension Plan Liab. 应付福利费 Liability 4 DETAIL 2103 2104 Taxes Payable 应付税费 Liability 3 GENERAL 2121041 Payroll Taxes Payable 消费税 Liability 4 GENERAL 2104210411 Federal Payroll Taxes 个人所得税 Liability 5 DETAIL 21041 210412 State Payroll Tax W/Held 国家征收个人所得 Liability 5 DETAIL 21041210413 Local Payroll Tax W/Held 地方征收个人所得 Liability 5 DETAIL 21041 210414 FUTA 失业税 Liability 5 DETAIL 21041210415 SUI 水污染税 Liability 5 DETAIL 21041210416 SDI 土壤污染税 Liability 5 DETAIL 21041 21042 Sales Tax Payable 营业税 Liability 4 GENERAL 2104210421 State Sales Tax Payable 应交国家营业税 Liability 5 DETAIL 21042 210422 County Sales Tax Payable 应交州际营业税 Liability 5 DETAIL 21042210423 City Sales Tax Payable应交城市营业税 Liability 5 DETAIL 21042 210424 Other Sales Tax Payable 应交其他营业税 Liability 5 DETAIL 2104221043 Income/Property Tax 所得税 Liability 4 GENERAL 2104210431 Federal Income Tax 国家所得税 Liability 5 DETAIL 21043 210432 State Income Tax 州所得税 Liability 5 DETAIL 21043210433 Local Income Tax 应交所在地所得税 Liability 5 DETAIL 21043210434 Franchise Tax特许经营所得税 Liability 5 DETAIL 21043210435 Property Tax 财产所得税 Liability 5 DETAIL 210432105 Accrued Liabilities 应计负债 Liability 3 GENERAL 2121051 Accrued Rent 应付租金 Liability 4 DETAIL 210521052 Accrued Commissions应付佣金 Liability 4 DETAIL 210521053 Accrued Salaries 工资 Liability 4 DETAIL 210521054 Accrued Hourly 时薪 Liability 4 DETAIL 21052106 Other Current Liabilities 其他流动负债 Liability 3 GENERAL 2121061 Dividend Payable 股利支付 Liability 4 DETAIL 210622 Long Term Liabilities 长期负债 Liability 2 GENERAL 22201 Notes Payable 应付票据 Liability 3 DETAIL 222202 Mortgage Payable 按歇付款 Liability 3 DETAIL 2223 Deferred Liabilities 递延负债 Liability 2 GENERAL 2Date : 10/11/2011 Page no. 3Time : 4:35 PM Eternal Energy Int'l Investment Limited1228, 12/F., One Grand Tower,639, Nathan Road, Kowloon,Hong Kong SARCHART OF ACCOUNTSAccount Acct.Number Description Type Level Type General---------- -------------------------------- --------- ----- ------- ----------2301 Deferred Income 递延收入 Liability 3 DETAIL 232302 Reserve For Contingency 储备应急款 Liability 3 DETAIL 23 2303 Unearned Interest 预计利息 Liability 3 DETAIL 233 Stockholders Equity 股东股权 Capital 1 GENERAL31 Capital Stock 股本 Capital 2 GENERAL 33101 Preferred Stock 优先股 Capital 3 GENERAL 3131011 Par Value 原值 Capital 4 DETAIL 310131012 Paid In Excess Of Par 溢价 Capital 4 DETAIL 31013102 Common Stock 普通股 Capital 3 GENERAL 3131021 Par Value 原值 Capital 4 DETAIL 310231022 Paid In Excess Of Par 溢价 Capital 4 DETAIL 310232 Retained Earnings 留存收益 Capital 2 GENERAL 33200 2000 Profit/Loss 收益/损失 Capital 3 DETAIL 32 3201 2001 Profit/Loss 收益/损失 Capital 3 DETAIL 323202 2002 Profit/Loss 收益/损失 Capital 3 DETAIL 32 3203 2003 Profit/Loss收益/损失 Capital 3 DETAIL 3233 Current Earnings 本期盈余 Capital 2 DETAIL 34 Revenues 收入 Revenue 1 GENERAL41 Client Revenue 主营业务收入 Revenue 2 GENERAL 4 4101 Client Services 1客户1 Revenue 3 DETAIL 414102 Client Services 2客户2 Revenue 3 DETAIL 414103 Client Services 3客户3 Revenue 3 DETAIL 4142 Return: Client Services 劳务报酬 Revenue 2 GENERAL 44201 Return: Client Services 1 客户1 Revenue 3 DETAIL 424202 Return: Client Services 2客户2 Revenue 3 DETAIL 424203 Return: Client Services 3客户3 Revenue 3 DETAIL 4243 Financial Income 财务收入 Revenue 2 GENERAL 44301 Interest From Investments 投资利息 Revenue 3 DETAIL 434302 Dividends From Investment投资回报 Revenue 3 DETAIL 434303 Finance Charges 财务费用 Revenue 3 DETAIL 434304 Purchase Discounts 折扣 Revenue 3 DETAIL 434305 Sales Discount Taken 销售折扣 Revenue 3 DETAIL 4344 Other Income 其他收入 Revenue 2 GENERAL 44401 Recovery of Bad Debt 收回坏账 Revenue 3 DETAIL 444402 Gain on Sale of Asset 出售固定资产收入 Revenue 3 DETAIL 44 45 Shipping Revenues 运费收入 Revenue 2 GENERAL 44501 Freight Revenue 货运收入 Revenue 3 DETAIL 454502 Insurance Revenue 保险收入 Revenue 3 DETAIL 454503 Packaging Revenue 包装收入 Revenue 3 DETAIL 455 Total Expenses 总费用 Expense 1 GENERAL51 Special Client Expenses特殊客户费用 Expense 2 GENERAL 5 5101 Special Client 1 Expenses特殊客户 Expense 3 DETAIL 515102 Special Client 2 Expenses特殊客户 Expense 3 DETAIL 515103 Special Client 3 Expenses特殊客户 Expense 3 DETAIL 515150 Shipping Expenses 运费 Expense 3 GENERAL 5151501 Freight Expense 货运费 Expense 4 DETAIL 515051502 Insurance Expense保险费 Expense 4 DETAIL 515051503 Packaging Expense 包装费 Expense 4 DETAIL 515052 General & Admin. Expenses 一般管理费用 Expense 2 GENERAL 5 5201 Payroll Expense 工资费用 Expense 3 GENERAL 5252011 Wages 工资费用 Expense 4 GENERAL 5201520111 Salaries 年薪 Expense 5 DETAIL 52011520112 Hourly 时薪 Expense 5 DETAIL 52011520113 Overtime 加班费 Expense 5 DETAIL 52011Date : 10/11/2011 Page no. 4Time : 4:35 PM Eternal Energy Int'l Investment Limited1228, 12/F., One Grand Tower,639, Nathan Road, Kowloon,Hong Kong SARCHART OF ACCOUNTSAccount Acct.Number Description Type Level Type General---------- -------------------------------- --------- ----- ------- ----------520114 Bonuses 奖金 Expense 5 DETAIL 52011520115 Contract Labor 劳务承包费 Expense 5 DETAIL 52011 520116 Direct Labor 劳务工资 Expense 5 DETAIL 5201152012 Co. Sponsored Benifits 赞助支出 Expense 4 GENERAL 5201520121 Health Insurance 医疗保险 Expense 5 DETAIL 52012520122 Dental Insurance 牙科保险 Expense 5 DETAIL 52012520123 401(k) Plan Expense 5 DETAIL 5201252013 Payroll Taxes 个人所得税 Expense 4 GENERAL 5201 520131 FICA Employer 雇佣支出 Expense 5 DETAIL 52013520132 FUTA 失业税 Expense 5 DETAIL 52013520133 SUTA 失业保险 Expense 5 DETAIL 52013520134 Disability Insurance 工伤保险 Expense 5 DETAIL 520135202 Maintenance 维护费 Expense 3 GENERAL 5252021 Autos & Trucks Maint. 车辆 Expense 4 DETAIL 520252022 Furn. & Fixtures Maint.家俱与夹具 Expense 4 DETAIL 5202 52023 Buildings & Grounds Maint房屋与土地 Expense 4 DETAIL 5202 52025 Office Equipment Maint.办公设备 Expense 4 DETAIL 520252026 Other Maintenance 其他维护 Expense 4 DETAIL 52025203 Depreciation 折旧 Expense 3 GENERAL 5252031 Autos & Trucks Depr.车辆折旧 Expense 4 DETAIL 520352032 Furniture & Fixtures Depr 家俱与夹具折旧 Expense 4 DETAIL 5203 52033 Buildings & Grounds Depr. 房屋与土地折旧 Expense 4 DETAIL 5203 52035 Office Equipment Depr.办公设备折旧 Expense 4 DETAIL 5203 52036 Other Asset Depr.其他资产折旧 Expense 4 DETAIL 5203 5204 Amortization 摊销费用 Expense 3 GENERAL 52 52041 Leasehold Improvements 租赁改良费用 Expense 4 DETAIL 5204 52042 Organization Expense 开办费用 Expense 4 DETAIL 52045205 Rents & Leases 租金和租赁 Expense 3 GENERAL 52 52051 Vehicle Lease 车辆租赁 Expense 4 DETAIL 520552052 Furn.& Fixtures Lease 家俱与夹具租赁 Expense 4 DETAIL 5205 52053 Building Lease 房屋租赁 Expense 4 DETAIL 520552055 Office Equipment Lease 办公设备租赁 Expense 4 DETAIL 5205 52056 Other Equipment Lease其他设备租赁 Expense 4 DETAIL 5205 5206 Insurance 保险 Expense 3 GENERAL 5252061 Autos & Trucks Insurance 车辆保险 Expense 4 DETAIL 520652062 Gnrl Business Insurance 通用设备商业保险 Expense 4 DETAIL 5206 52063 Other Insurance 其他保险 Expense 4 DETAIL 52065207 Travel & Entertainment 旅差及招待费 Expense 3 GENERAL 52 52071 Lodging 住宿费 Expense 4 DETAIL 520752072 Transportation 车费 Expense 4 DETAIL 520752073 Meals 餐费 Expense 4 DETAIL 520752074 Entertainment 接待费 Expense 4 DETAIL 52075208 Shipping 航运费 Expense 3 GENERAL 5252081 Local Courier 国内快递 Expense 4 DETAIL 520852082 Federal Express 联邦快递 Expense 4 DETAIL 520852083 UPS UPS快递 Expense 4 DETAIL 52085210 Consulting Fees 顾问费 Expense 3 GENERAL 5252101 Accounting Consulting Fee 会计顾问费 Expense 4 DETAIL 5210 52103 Legal 律师费 Expense 4 DETAIL 521052104 Computer Consultant 电脑顾问费 Expense 4 DETAIL 5210 5211 Overhead Expenses 治安费 Expense 3 GENERAL 5252111 Office Supplies 办公用品 Expense 4 DETAIL 521152112 Telephone & Telegraph 电讯费 Expense 4 DETAIL 521152113 Mail/Postage 邮递费 Expense 4 DETAIL 5211Date : 10/11/2011 Page no. 5Time : 4:35 PM Eternal Energy Int'l Investment Limited1228, 12/F., One Grand Tower,639, Nathan Road, Kowloon,Hong Kong SARCHART OF ACCOUNTSAccount Acct.Number Description Type Level Type General---------- -------------------------------- --------- ----- ------- ----------52114 Utilities 公用事业费 Expense 4 DETAIL 5211 52115 Answering Service 服务费 Expense 4 DETAIL 521152116 Licenses / Permits牌照许可证费 Expense 4 DETAIL 5211 52117 Magazine Subcriptions 书报费 Expense 4 DETAIL 521152118 Cleaning Service 清洁费 Expense 4 DETAIL 52115212 Miscellaneous Expenses 杂费 Expense 3 DETAIL 525213 Other Taxes 其他税 Expense 3 GENERAL 5252131 Purchases Sales Tax 进项税 Expense 4 DETAIL 521352132 Property Tax 财产税 Expense 4 DETAIL 521352133 Franchise Tax 特许经营税 Expense 4 DETAIL 5213 5214 Continued Education继续教育费 Expense 3 GENERAL 52 52141 Continued Education 继续教育费 Expense 4 DETAIL 5214 5215 Advertising 广告费 Expense 3 GENERAL 5252151 Acct. Referal Service 证照审计费 Expense 4 DETAIL 5215 52152 Yellow Page Ad 黄页广告费 Expense 4 DETAIL 521552153 Other Advertising 其他广告费 Expense 4 DETAIL 5215 53 Financial Expenses 财务费用 Expense 2 GENERAL 55301 Credit Card Discount 信用卡折扣 Expense 3 DETAIL 53 5302 Interest 利息 Expense 3 DETAIL 535303 Bank Charges 银行费用 Expense 3 DETAIL 535305 Loss on Sale/Assets 销售白点 Expense 3 DETAIL 5354 Income Tax 所得税 Expense 2 GENERAL 55401 Federal Income Tax 应交国家 Expense 3 DETAIL 545402 State Income Tax 应交州 Expense 3 DETAIL 545403 City Income Tax 应交所在地 Expense 3 DETAIL 54 D Journal Difference 期间差异 Other Dr 1 DETAIL。

英文借贷分录写法
在会计和财务领域，借贷分录通常用于记录业务交易的借方和贷方发生额。

每笔交易都需要至少两个分录，一个记录借方金额，另一个记录贷方金额。

这种借贷分录的写法遵循会计的“会计平衡”原则，即借方金额和贷方金额总额相等。

借方金额用英文表示为：Debit 或D
贷方金额用英文表示为：Credit 或C
通常，借贷分录的写法如下：
1. 借记现金账户，表示收入或支出：
Cash (D) xxx
Income/Expense Account (C) xxx
2. 贷记应收账户，表示应收账款增加：
Accounts Receivable (C) xxx
Sales/Service Revenue (D) xxx
3. 借记应付账户，表示应付账款增加：
Accounts Payable (D) xxx
Expense Account (C) xxx
4. 贷记资产账户，表示资产增加：
Asset Account (C) xxx
Cash/Accounts Payable/Other Asset Account (D) xxx
5. 借记负债账户，表示负债增加：
Liability Account (D) xxx
Cash/Other Liability Account (C) xxx
请注意，具体的借贷分录写法可能因交易类型和会计体系而异。

以上只是一些常见的示例。

在实际应用中，应根据具体业务和会计准则来确定借贷分录的写法。

确保记录的分录准确无误是保证会计账务正确和财务报表准确的重要环节。

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 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（注：表格素材和资料部分来⾃⽹络，供参考。

常用会计分录和会计词汇中英文对照表一、短期借款：1、借入短期借款：借：银行存款贷：短期借款2、按月计提利息：借：财务费用贷：应付利息3、季末支付银行存款利息：借：财务费用应付利息贷：银行存款4、到期偿还短期借款本金：借：短期借款贷：银行存款二、应付票据：1、开出应付票据：借：材料采购/库存商品应交税费——应交增值税（进项税额）贷：应付票据银行承兑汇票手续费：借：财务费用贷：银行存款2、应付票据到期支付票款：借：应付票据贷：银行存款3、转销无力支付的银行承兑汇票票款：借：应付票据贷：短期借款三、应付账款：1、发生应付账款：借：材料采购/库存商品/在途物资/生产成本/管理费用/制造费用应交税费——应交增值税（进项税额）贷：应付账款2、偿还应付账款：借：应付账款贷：银行存款/应付票据3、因在折扣期内付款获得的现金折扣偿付应付账款时冲减财务费用：借：应付账款财务费用贷：银行存款4、转销确实无法支付的应付账款：借：应付账款贷：营业外收入——其他四、预收账款：1、收到预收账款：借：银行存款贷：预收账款2、收到剩余货款：借：预收账款贷：主营业务收入应交税费——应交增值税（销项税额）借：银行存款贷：预收账款3、预收账款不多的企业，将预收款项记入“应收账款”贷方收到预付款项：借：银行存款贷：应收账款收到剩余货款：借：应收账款贷：主营业务收入应交税费——应交增值税（销项税额）借：银行存款贷：应收账款五、应付职工薪酬：1、确认职工薪酬：（1）货币性职工薪酬：借：生产成本——基本生产车间成本（产品生产人员工资）制造费用（车间管理人员工资）劳务成本（生产部门人员工资）管理费用（管理人员工资）销售费用（销售人员工资）在建工程（在建工程人员工资）研发支出（研发人员工资）利润分配——提取的职工奖励及福利基金（外商投资企业提取的职工奖励及福利金）贷：应付职工薪酬——工资/职工福利（2）非货币性职工薪酬：自产产品作为非货币性福利发放给职工借：管理费用/生产成本/制造费用贷：应付职工薪酬——非货币性福利将企业拥有的房屋等资产无偿提供给职工使用借：管理费用/生产成本/制造费用贷：应付职工薪酬——非货币性福利借：应付职工薪酬——非货币性福利贷：累计折旧租赁住房等资产供职工无偿使用：借：管理费用/生产成本/制造费用贷：应付职工薪酬——非货币性福利2、发放职工薪酬：（1）支付职工工资、奖金、津贴和补贴：向银行提取现金：借：库存现金贷：银行存款发放：借：应付职工薪酬——工资贷：库存现金代扣代缴：借：应付职工薪酬——工资贷：其他应收款（2）支付职工福利费：借：应付职工薪酬——职工福利贷：库存现金（3）支付工会经费、职工教育经费和缴纳社会保险费、住房公积金等。