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会计英语 Accounting English

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会计英语 Accounting English

2011年07月28日 13:24

一：ACCOUNTING ENTIY

㈠资产（Asset）

1.应收账款：Accounts receivable

会计操作：收到应收账款 Dr:Cash Cr:Accounts receivable

外欠帐款收到：Dr:Accounts receivable Cr:Unearn receivable ;

2.现金：Cash 会计操作：收到现金：Dr:Cash Cr:Accounts receivable 支付现金：Dr:Furniture Cr:Cash Dr:Accounts Payable Cr:Cash

3.广告：Advertisement 会计操作：计提广告费用：Dr:Advertisement Expent Cr:Advertisement

4.折旧：Depreciation 会计处理： 计提折旧： Dr:Depreciation Expent Cr:Accumulated Depreciation

5. 存货：Inventory

6.应收票据：Note receivable 会计处理：Dr:Cash Cr:Note receivable

7.办公用品：Office supplies 会计处理：购买办公用品： Dr:Office

supplies Cr:Cash

8.预付租金：Prepaid rent 会计处理：计提：Dr:Rent Expent Cr:Prepaid rent

9.家具：Furniture 会计处理：购买家具： Dr:Fueniture Cr:Cash

10.土地：Land 会计处理： 出售土地： Dr:Cash Cr:Land

11.预付租金：Prepaid rent 会计处理：计提：Dr:Rent Expent Cr:Prepaid rent

㈡负债（liability）

1.应付账款：Accounts Payable 会计处理：支付账款：Dr:Accounts

Payable Cr:Cash

2.累计折旧：Accumulated Depreciation 会计处理：计提折旧：Dr:Depreciation Expent Cr:Accumulated Depreciation

3.应付工资：Salary payable 会计处理：计提工资费用：Dr:Salary Expent Cr:Salary

payable 支付工资：Dr:Salary Payable Cr:Cash

㈢所有者权益（Owner's equity）

1.Withdrawal (撤资) 会计处理：期末过度到本年利润

2.投资：Investment 会计处理：投资：Dr:Investment Cr:Cash

3.资本：Captial 会计处理：期初+本期过度的资本=期末资本余额

㈣收入（Revenue）

1. 服务收入：Service revenue 会计处理 ：计提服务收入：Dr:Accounts

receivable Cr:Service renenue

收到：Dr:Cash Cr:Accounts receivable Dr:Unearned Service renenue Cr:Service renenue

2.保险收入：Commission revenue 会计处理 ：计提：Dr:Unearned commission

revenue Cr:Commission revenue

3.销售收入：Sales revenue 会计处理 ：现金收到：Dr:Cash Cr:Sales revenue

销售收入赊账处理：Dr:Accounts receivable Cr:Sales revenue

㈤费用（Expent）

1.公用事业费用：Utilities Expent

2.租金费用：Rent Expent 会计处理：计提：Dr:Rent Expent Cr:Prepaid rent

3.工资费用：Salary Expent 会计处理：计提工资费用：Dr:Salary Expent Cr:Salary

payable

4.办公费用：Supplies Expend 会计处理：计提：Dr:Supplies Expent Cr:Supplies

5.折旧费用：Depreciation Expent 会计处理：计提折旧： Dr:Depreciation Expent Cr:Accumulated Depreciation

㈥过户：

Dr:Income Summary Cr:费用类科目

Dr:收入类科目 Cr:Income Summary

Dr:Withdrawal Cr:Income Summary

Dr:Income Summary Cr:Captial

二：THE ACCOUNTING CYCLE

A →→→→→→→→→

↓

↓

Transaction source document→Joural→Ledger→Worksheet→Finacial statements

B →→→Closing→→→→

↓ ↓

Analyzing→Recording→Posting→Adjusting→Preparing

三：存货（Inventory）---会计处理

1.购买存货：Dr:Purchase Cr:Cash OR Accounts Payable

2.购货折扣与退回折让：Dr:Accounts Payable Cr:Cash

Purchase Discounts

Purchase returns and allowances

3.Purchase(Dr) ---Purchase Discounts(Cr)---Purchase returns

and allowances(Cr) =Net purchase(Dr)

4.运输成本：Dr:Freight In Cr :Cash

5.销售折扣与销售折让、退回：Dr:Sales Discount Sales Returns

and allowances

Cr:Accounts receivable

6.Sales revenue (Cr) ---Sales Discount (Dr)--- Sales Returns

and allowances(Dr)=Net Sales （Cr）

7.Beginning inventory(Dr)+Net purchase(Dr)+Freight In =Cost of inventory ---Ending

inventory=Cost of goods sold

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会计的英语是什么

会计的英语是什么

1

会计的英语是什么

会计和英语专业都是比较热门的专业，因此找工作的竞争也会很激烈。下面 为大家带来会计的英语意思和相关用法，欢迎大家一起学习!

会计的英语意思accounting

会计的英语例句那个会计向营业部的职员介绍了自己的工作情况。

The accountant described his work to the sales staff.

雇会计划得来。

It would pay (you) to use an accountant.

他已由仓库调到会计室任职。

He has transferredfrom the warehouse to the accounts

office.

会计拐走了俱乐部的资金。

The treasurer has run off with the club's funds.

会计科已完全计算机化了。

The accounts section has been completely computerized.

我们的经理精通会计制度。

Our manager is conversant with account system.

通过分析虚假会计报告的成因，提出了治理会计报告中虚假会计2

信息的对策。

The ctmse of the mendacious financial report is analyzed

in this paper.

会计信息资源是通过会计核算建造的人造资源;

It is manmade resources by the wag of accounting.

会计学就是一部会计伦理学。

Accounting science is accounting ethics.

会计的双语例句1. The unemployed executives include

former sales managers, directors and accountants.

学会计英语的感受心得体会英语作文

学会计英语的感受心得体会英语作文

学会计英语的感受心得体会英语作文

英文回答：

Accounting English is a specialized field that combines

accounting principles with English language proficiency. It

involves the use of English terminology, grammar, and

writing conventions in the context of accounting and

finance. Studying accounting English has been a rewarding

and challenging experience that has not only enhanced my

understanding of accounting but also improved my English

language skills.

One of the key benefits of studying accounting English

is the ability to communicate effectively in the global

business environment. Accounting is a universal language

used in multinational corporations and financial

institutions worldwide. By mastering accounting English, I

have gained the confidence to participate in international

business meetings, read and interpret financial statements

学会计英语的感受心得体会英语作文 2

学会计英语的感受心得体会英语作文 2

学会计英语的感受心得体会英语作文

Learning accounting English is an essential skill for

anyone pursuing a career in the field of accounting. It is

important to understand not only the technical aspects of

accounting but also be able to communicate effectively with

clients, colleagues, and other professionals in the industry.

I have found that learning accounting English has been a

challenging but rewarding experience, and it has greatly

enhanced my understanding and proficiency in the accounting

industry.

One of the main benefits of learning accounting English

is the ability to communicate effectively with clients and

colleagues from different countries and backgrounds. In

today's global business environment, it is crucial to be able

to understand and convey complex accounting concepts and

information in a clear and concise manner. Being fluent in accounting English allows me to communicate with clients and

会计学(Accounting)账目单词中英对照表-会计英语

会计学(Accounting)账目单词中英对照表-会计英语

会计学(Accounting)账目单词中英对照表-会计英语

一、资产类 Assets

流动资产 Current assets

货币资金 Cash and cash equivalents

1001现金 Cash

1002 银行存款 Cash in bank

1009 其他货币资金 Other cash and cash equivalents

'100901 外埠存款 Other city Cash in bank

'100902 银行本票 Cashier's cheque

'100903 银行汇票 Bank draft

'100904 信用卡 Credit card

'100905 信用证保证金 L/C Guarantee deposits

'100906 存出投资款 Refundable deposits

1101 短期投资 Short-term investments

'110101 股票 Short-term investments - stock

'110102 债券 Short-term investments - corporate bonds

'110103 基金 Short-term investments - corporate funds

'110110 其他 Short-term investments - other

1102 短期投资跌价准备 Short-term investments falling price reserves

应收款 Account receivable

1111 应收票据 Note receivable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

1121 应收股利 Dividend receivable

1122 应收利息 Interest receivable