会计英语会计分录作业

专业英语会计分录 Prepared on 24 November 2020专业英语分录练习1. The owner of Johnson company, Mr. Deep and his friends, invested 75 000 in cash, Land valuing 50 000 and Equipment A valuing 73 000 into the company.Dr. CashLandEquipment ACr. Capital2. Johnson Company receive a long-term bank loan of 60 000. The bank agreed to lend the money to it for 3 years with the annual interest rate of 12% and the interest shall be paid annually at the year ends while the principal should be paid back at the end of the third year. How did the company make the entry on Dec. 31Jan 1 Dr. cash 60 000Cr. Loan 60 000Dec 31 Dr. interest expense 600Interest payable 6600Cr. Cash 72003. Jan 1 Buy the business insurance for one year costing 24 000, the bill has not paid yet. Dr. prepaid insurance/unexpired insurance 24 000payable 24 0004. Johnson Company purchased 10 000 raw materials on credit and the supplier agree to collect cash one month later.Dr. raw materials 10 000Cr. Account payable 10 0005 Jan6 The company bought a company car at 11 000 for cash and cost 1 000 for transportation.Dr. Car 12000Cr. Cash 120006. The company paid to the manufacturing workers 10 000(all direct) and administrative staffs 4 500 (nonmanufacturing).Dr. manufacturing payroll 10000Salary expenses 4500Cr. Cash 145007. Company moved all the finished goods, with the cost of 45 500, into warehouse ready for sale.Dr. finished goods 45500Cr. Work in process 455008. Jan 11 Sale the product for 125 000. Half of the sales were for cash, half on credit. Also, it reported the cost of 40 000.Dr. cash 62500Account receivable 62500Cr. Sales revenue 125000Dr. cost of goods sold 40 000Cr. Finished goods 40 0009. Jan 31 Company used bad debt allowance method to record bad debt expense. It recognized 6% of the ending balance of Accounts receivable as the bad debt expense of that accounting period.Dr. bad debt expense 62500*6%=3750Cr. Bad debt allowance 62500*6%=3750 10. Jan 31 Record the accrual expense. (Suppose the car is supposed to be used for 5 years.)Dr. insurance expense 2000Cr. Prepaid insurance 2000Dr. Depreciation expense 200Cr. Accumulated Depreciation 200Dr. Interest expense 600Cr. Interest payable 60011. Jan 31 Close all the revenue account and expense account.Dr. sales revenue 125000Cr. Income summary 125000Dr. Income summary 51 050Cr. Salary expense 4500COGS 40000Bad debt expense 3750Insurance expense 2000Depreciation expense 200Interest expense 60012. Jan 31 Close the income summary account.Dr. income summary 73 950Cr. Retained earnings 73 950。

会计英语分录Accounting is a language that communicates financial information about a business to various stakeholders, including investors, creditors, and management. One of the fundamental tools in accounting is the journal entry, which records financial transactions in a structured format. In English, accounting journal entries are typically composed of two parts: the debit (Dr.) and the credit (Cr.) side, following the double-entry bookkeeping system.Here's an example of how an accounting journal entry might look 英文版:Journal Entry Example: Purchase of Office SuppliesDate: January 10, 2023Description: Purchase of office supplies on account.Debit (Dr.): Office Supplies (Asset Account) - $500Credit (Cr.): Accounts Payable (Liability Account) - $500Explanation of the Entry:- Date: The date of the transaction.- Description: A brief description of the transaction.- Debit (Dr.): The account that is being increased and to which money is being spent or an asset is being acquired.- Credit (Cr.): The account that is being increased as a result of receiving money or an increase in a liability.In this example, the business has purchased office supplies on credit, which means it has increased its assets (Office Supplies) and its liabilities (Accounts Payable) by $500 each.Here's another example:Journal Entry Example: Revenue RecognitionDate: January 15, 2023Description: Revenue earned for services provided.Debit (Dr.): Accounts Receivable (Asset Account) - $2,000Credit (Cr.): Service Revenue (Revenue Account) - $2,000Explanation of the Entry:- The business has provided services and invoiced a customer, resulting in an increase in Accounts Receivable (an asset) because the business is owed money. At the same time, Service Revenue (a revenue account) is increased to reflect the income earned from the services provided.It's important to note that every transaction must be recorded in such a way that the accounting equation is maintained:Assets = Liabilities + EquityThis means that for every debit, there must be an equal credit, ensuring the balance of the financial records. Journal entries are the foundation of the accounting process and are used to prepare financial statements such as the balance sheet, income statement, and cash flow statement.。

会计英语练习题分录编写### 会计英语练习题：分录编写#### 练习一：销售交易背景信息：XYZ公司在2023年4月1日销售了一批商品，销售价格为$10,000，增值税率为15%，商品成本为$6,000。

要求：编写相关的会计分录。

答案：1. 销售收入确认：- 借：应收账款 $11,500- 贷：主营业务收入 $10,000- 贷：应交税费—应交增值税（销项税额） $1,5002. 成本结转：- 借：主营业务成本 $6,000- 贷：库存商品 $6,000#### 练习二：固定资产购置背景信息：ABC公司在2023年5月10日购买了一台新的机器设备，购买价格为$50,000，预计使用年限为10年，采用直线法折旧。

要求：编写购置固定资产的会计分录和第一个月的折旧分录。

答案：1. 购置固定资产：- 借：固定资产 $50,000- 贷：银行存款 $50,0002. 第一个月折旧：- 借：累计折旧 $416.67（$50,000 / 10年 / 12个月）- 贷：折旧费用 $416.67#### 练习三：预收账款背景信息：2023年6月15日，DEF公司收到了客户预付的款项$20,000，用于未来三个月的服务。

要求：编写收到预付款项的会计分录。

答案：- 借：银行存款 $20,000- 贷：预收账款 $20,000#### 练习四：借款与利息背景信息：GHI公司在2023年7月1日向银行借款$100,000，年利率为5%，按季度支付利息。

要求：编写借款和第一个季度末支付利息的会计分录。

答案：1. 借款：- 借：银行存款 $100,000- 贷：短期借款 $100,0002. 第一季度利息支付：- 借：财务费用—利息支出 $1,250（$100,000 * 5% / 4）- 贷：银行存款 $1,250#### 练习五：现金折扣背景信息：JKL公司在2023年8月5日销售商品，发票金额为$5,000，提供2/10, n/30的现金折扣条件。

（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。

资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents库存现金 Cash on hand银行存款 Cash in bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashier's cheque银行汇票 Bank draft信用卡 Credit card信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits交易性金融资产 Financial assets held for trading短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance 、应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves资产减值损失 Asset impairment loss预付账款 Advance payment应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage低值易耗品 Low-value consumption goods材料成本差异 Materials cost variance自制半成品 Semi-Finished goods在途物资Materials in transport库存商品 Finished goods 商品进销差价 Differences between purchasing and selling price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 reserves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长期投资 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor's rights investment depreciation reserves委托贷款 Entrust loans本金 Principal利息 Interest减值准备 Depreciation reserves固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement累计折旧 Accumulated depreciation固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves工程物资 Project goods and material专用材料 Special-purpose material专用设备 Special-purpose equipment预付大型设备款 Prepayments for equipment为生产准备的工具及器具 Preparative instruments and implement for fabricate在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income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待处理流动资产损溢 Wait deal intangible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability短期借款 Short-term borrowing应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应付账款 Account payable预收账款 Deposit received代销商品款 Proxy sale goods revenue应付工资 Accrued wages 应付福利费 Accrued welfarism应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic sales goods tax转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable应交土地增值税 Increment tax on land value payable 应交城市维护建设税 Tax for maintaining and building cities payable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance其他负债 Other liabilities待转资产价值 Pending changerover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 Premium on bonds债券折价 Discount on bonds应收利息 Interest receivable应计利息 Accrued interest长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock已归还投资 Investment Returned公积资本公积 Capital reserve资本(或股本)溢价 Cpital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donate reserve股权投资准备 Stock right investment reserves拨款转入 Allocate sums changeover in外币资本折算差额 Foreign currency capital其他资本公积 Other capital reserve盈余公积 Surplus reserves法定盈余公积 Legal surplus任意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Enterprise expension fund利润归还投资 Profits capitalizad on return of investment 润 Profits本年利润 Current year profits利润分配 Profit distribution其他转入 Other chengeover in提取法定盈余公积 Withdrawal legal surplus 提取法定公益金 Withdrawal legal public welfare funds 提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansion提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund利润归还投资 Profits capitalizad on return of investment 应付优先股股利 Preferred Stock dividends payable提取任意盈余公积 Withdrawal other common accumulation fund应付普通股股利 Common Stock dividends payable转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)未分配利润 Undistributed profit四、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue公允价值变动损益 Profit and loss arising from fair value changes持有至到期投资 Held-to-maturity investment投资收益 Investment income摊余成本 Amortized cost短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax土地增值税 Increment tax on land value其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge 费用 Expenses营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Administrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay所得税 Income tax以前年度损益调整 Prior year income adjust ment应交税费-应交所得税 Tax payable - income tax payable应交税费-应交增值税(进项税额) Tax payable - VAT(input VAT)应交税费-应交增值税(销项税额）Tax payable - VAT(output VAT)应交税费-应交增值税(出口退税）Tax payable - VAT(refund of export duty)应交税费-应交增值税(进项税额转出）Tax payable - VAT(transfer-out of input VAT)应交税费-应交增值税(已交税金）Tax payable - VAT(taxes paid)应交税费-应交增值税(转出未交增值税）Tax payable - VAT(transfer-out of unpaid VAT)应交税费-应交增值税(转出多交增值税）Tax payable - VAT(transfer-out of overpaid VAT)应交税费-应交增值税(减免税款）Tax payable - VAT(VAT deductions and exemptions)应交税费-应交增值税(出口抵减内销产品应纳税额) Tax payable -VAT(export duty deductible from taxes payable on domestic sales)应交税费-应交营业税 Tax payable - business tax payable 应交税费-应交消费税 Tax payable - excise tax payable。

会计分录英文版资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashier''s cheque100903 银行汇票Bank draft 100904 信用卡Credit card 100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券Short-term investments - corporate bonds 110103 基金 Short-term investments - corporate funds 110110 其他 Short-term investments - other1102 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 Interestreceivable1131 应收账款 Accountreceivable1133 其他应收款 Other notesreceivable1141 坏账准备 Bad debtreserves1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials 1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goodsby stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks 140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds 140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long- term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves1431 委托贷款 Entrust loans 143101 本金 Principal 143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportationfacilities工具器具 Instruments andimplement1502 累计折旧 Accumulateddepreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款Prepayments for equipment 160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets 专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademarkrights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢 Wait dealassets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets lossor income191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable 217101 应交增值税 value added tax payable21710101 进项税额Withholdings on VAT 21710102 已交税金 Paying tax 21710103 转出未交增值税Unpaid VAT changeover 21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export 21710107 进项税额转出Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额 Export deduct domesticsales goods tax21710109 转出多交增值税Overpaid VAT changeover21710110 未交增值税 UnpaidVAT217102 应交营业税 Businesstax payable217103 应交消费税Consumption tax payable217104 应交资源税 Resourcestax payable217105 应交所得税 Income taxpayable217106 应交土地增值税Increment tax on land valuepayable217107 应交城市维护建设税Tax for maintaining and building cities payable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable217111 应交个人所得税Personal income tax payable 2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities长期负债Long-term Liabilities 2301 长期借款Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable 231101 债券面值 Face value, Par value 231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息Accrued interest 2321 长期应付款Long-termaccount payable应付融资租赁款 Accruedfinancial lease outlay一年内到期的长期应付 Long-term account payable due withinone year一年后到期的长期应付 Long-term account payable over oneyear2331 专项应付款 Specialpayable一年内到期的专项应付 Long-term special payable due withinone year一年后到期的专项应付 Long-term special payable over oneyear2341 递延税款 Deferral taxes三、所有者权益类 OWNERS''EQUITY资本 Capita3101 实收资本(或股本) Paid-upcapital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve 311101 资本(或股本)溢价Cpital(or Stock) premium 311102 接受捐赠非现金资产准备 Receive non-cash donate reserve311103 股权投资准备 Stock right investment reserves 311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额Foreign currency capital 311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves 312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund 312105 企业发展基金Enterprise expension fund312106 利润归还投资 Profitscapitalizad on return ofinvestment利润 Profits3131 本年利润 Current yearprofits3141 利润分配 Profit distribution314101 其他转入 Otherchengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfarefunds314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for businessexpansion314106 提取职工奖励及福利基金 Withdrawal staff andworkers'' bonus and welfarefund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund314110 应付普通股股利Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stockdividends change to assets(or stock)314115 未分配利润Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture410101 基本生产成本 Base cost of manufacture410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance 补贴 Bonus外保劳务费 Outsourcing fee福利费 Employeebenefits/welfare会议费 Coferemce 加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehiclesmaintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books andprinting运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense 机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation4107 劳务成本 Service costs 五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue 服务收入 Service revenue 5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue 5201 投资收益 Investmentincome短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON- OPERATING INCOME非货币性交易收益 Non-cashdeal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities 资源税Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Administrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense 工会经费 Labour unionexpenditure研究与开发费 Research anddevelopment expense福利费 Employeebenefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance 会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge 利息支出 Interest exchange汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble 各项专门借款费用 Special- borrowing cost5601 营业外支出 Nonbusinessexpenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay 5701 所得税 Income tax以前年度损益调整 Prior year income adjustment。

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。

英文分录写法是指在会计记录中，将每一笔经济业务按照借贷方向和金额进行详细描述的方法。

以下是一些常见的英文分录写法：1. 资产类账户的借方分录：-收到现金或银行存款：Dr. Cash/Bank A/C + Cr. Sales/Receivables A/C-购买固定资产：Dr. Fixed Assets A/C + Cr. Cash/Bank A/C-收到应收账款：Dr. Receivables A/C + Cr. Sales A/C2. 负债类账户的贷方分录：-支付现金或银行存款：Dr. Cash/Bank A/C + Cr. Payables A/C-偿还借款：Dr. Loans Payable A/C + Cr. Cash/Bank A/C-支付应付账款：Dr. Payables A/C + Cr. Cash/Bank A/C3. 所有者权益类账户的贷方分录：-收到投资款项：Dr. Capital A/C + Cr. Cash/Bank A/C-发放股息：Dr. Dividends A/C + Cr. Cash A/C-支付工资：Dr. Salaries and Wages A/C + Cr. Cash A/C4. 收入类账户的贷方分录：-销售商品：Dr. Sales A/C + Cr. Receivables A/C-提供服务收入：Dr. Service Revenue A/C + Cr. Receivables A/C-收到利息收入：Dr. Interest Income A/C + Cr. Cash A/C5. 费用类账户的借方分录：-购买原材料：Dr. Materials A/C + Cr. Cash A/C-支付租金：Dr. Rent A/C + Cr. Cash A/C-支付工资：Dr. Salaries and Wages A/C + Cr. Cash A/C。

•1）purchases of inventory in cash for ＄3 000•Dr. Inventory 3000Cr. Cash 3000•2）sales on account of $10 000•Dr. Accounts receivable 10 000Cr. Sales revenue 10 0003）paid ＄50 000 in salaries & wagesDr. Salaries & wages expense 50 000Cr. Bank deposit 50 0004）cash sale of US$1 180Dr. Cash 1 180Cr. Sales revenue 1 1805）pre-paid insurance for $12 000Dr. Prepaid insurance 12 000Cr. Bank deposit 12 0006) Issued a one-month-term note ＄20 000 for the payment of accounts payable .Dr. Accounts payable 20 000Cr. Notes payable 20 0007) purchased a piece of land as long-term investment for cash ＄10 000.Dr. Land 10 000Cr. Cash 10 0008) purchased office equipment for cash ＄5 000.Dr. Office equipment 5000Cr. Cash 50009) purchased on account a lot of merchandise amounting ＄60 000.Dr. Inventory 60 000Cr. Accounts payable 60 00010) made a sale of merchandise on account for ＄81 000Dr. Accounts receivable 81 000Cr. Sales revenue 81 00011) paid cash in advance for two months’ rent ＄800.Dr. Prepaid rent 800Cr. Cash 80012) collection from customers ＄70 000: ＄60 000 cash, ＄10 000 note–a one-month term note bearing 10.8% interest.Dr. Cash 60 000Notes receivable 10 000Cr. Accounts receivable 70 00013) paid ＄40 000 cash for accounts payable–liability item.Dr. Accounts payable 40 000Cr. Cash 40 00014) paid other expenses ＄5 200 in cash.Dr. Other expenses 5 200Cr. Cash 5 20015) paid cash for employees’ salaries ＄16 000 for the first four weeks of the month.Dr. Salary expenses 16 000Cr. Cash 16 00016) payment of cash dividend ＄2 000.Dr. Dividend 2 000Cr. Cash 2 00017) paid a $1 200 premium（费用）in cash for one year’s insurance in advance.Dr. Prepaid Insurance 1 200Cr. Cash 1 20018) At the end of this month, $100 of prepaid insurance had expired(期满) or been used up.Dr. Insurance Expense 100Cr. Prepaid Insurance 10019) The owner Andy invest $20 000 cash into businessDr. Bank Deposit 20 000Cr. Capital 20 00020) Purchased a dental equipment(牙科设备) for $16,000 cash in bank(银行存款)Dr. Dental equipment 16 000Cr. Cash in bank 16 00021) Purchase an air conditioner(空调)on credit for $16,000Dr. Air conditioner 16 000Cr. Account payable 16 00022) Received Accounting service revenue $1500Dr. Bank deposit 1 500Cr. Service revenue 1 50023) Sold goods on credit for $1000 that originally cost $600Dr. Account receivable 1000Cr. Sales revenues 1000Dr. Cost of good sold(主营业务成本) 600Cr. Inventory 60024) Paid money owed to the transportation company $100Dr. Account payable 100Cr. Bank deposit 10025) Received $150 cash from customer.Dr. cash 150Cr. Account receivable 15026) Owner withdrew $100 cash for personal useDr. Drawings（资本退出）100Cr. Cash 10027) Customer- Janson owing $100 has gone bankrupt (破产)Dr. Bad debts （坏账）100Cr. Account receivable 100。

专业英语分录练习1. Jan.1 The owner of Johnson company, Mr. Deep and his friends, invested 75 000 in cash, Land valuing 50 000 and Equipment A valuing 73 000 into the company.Dr. CashLandEquipment ACr. Capital2. Jan.1 Johnson Company receive a long-term bank loan of 60 000. The bank agreed to lend the money to it for 3 years with the annual interest rate of 12% and the interest shall be paid annually at the year ends while the principal should be paid back at the end of the third year. How did the company make the entry on Dec. 31?Jan 1 Dr. cash 60 000Cr. Loan 60 000Dec 31 Dr. interest expense 600Interest payable 6600Cr. Cash 72003. Jan 1 Buy the business insurance for one year costing 24 000, the bill has not paid yet. Dr. prepaid insurance/unexpired insurance 24 000Cr.Account payable 24 0004. Jan.2 Johnson Company purchased 10 000 raw materials on credit and the supplier agree to collect cash one month later.Dr. raw materials 10 000Cr. Account payable 10 0005 Jan6 The company bought a company car at 11 000 for cash and cost 1 000 for transportation.Dr. Car 12000Cr. Cash 120006. Jan.7 The company paid to the manufacturing workers 10 000(all direct) and administrative staffs 4 500 (nonmanufacturing).Dr. manufacturing payroll 10000Salary expenses 4500Cr. Cash 145007. Jan.8 Company moved all the finished goods, with the cost of 45 500, into warehouse ready for sale.Dr. finished goods 45500Cr. Work in process 455008. Jan 11 Sale the product for 125 000. Half of the sales were for cash, half on credit. Also, it reported the cost of 40 000.Dr. cash 62500Account receivable 62500Cr. Sales revenue 125000Dr. cost of goods sold 40 000Cr. Finished goods 40 0009. Jan 31 Company used bad debt allowance method to record bad debt expense. It recognized 6% of the ending balance of Accounts receivable as the bad debt expense of that accounting period.Dr. bad debt expense 62500*6%=3750 Cr. Bad debt allowance 62500*6%=375010. Jan 31 Record the accrual expense. (Suppose the car is supposed to be used for 5 years.)Dr. insurance expense 2000Cr. Prepaid insurance 2000Dr. Depreciation expense 200Cr. Accumulated Depreciation 200Dr. Interest expense 600Cr. Interest payable 60011. Jan 31 Close all the revenue account and expense account.Dr. sales revenue 125000Cr. Income summary 125000Dr. Income summary 51 050Cr. Salary expense 4500COGS 40000Bad debt expense 3750Insurance expense 2000Depreciation expense 200Interest expense 60012. Jan 31 Close the income summary account.Dr. income summary 73 950Cr. Retained earnings 73 950。

会计英语会计分录题及答案1、Which animal do you like _______, a cat, a dog or a bird? [单选题] *A. very muchB. best(正确答案)C. betterD. well2、Before leaving the village, he visited the old house _____ he spent his childhood. [单选题] *A in which(正确答案)B. whichC. to whichD at which3、You should finish your homework as soon as possible. [单选题] *A. 赶快地B. 尽能力C. 一...就D. 尽快地(正确答案)4、61．How is online shopping changing our way? ? ? ? ? ? life? [单选题] * A．of(正确答案)B．inC．onD．for5、46．The pants look cool.You can ________. [单选题] *A．try it onB．try on itC．try them on(正确答案)D．try on them6、These two films are very interesting. I like them _____. [单选题] *A. eitherB. neitherC. allD. both(正确答案)7、Can I _______ your order now? [单选题] *A. makeC. giveD. take(正确答案)8、The flowers _______ sweet. [单选题] *A. tasteB. smell(正确答案)C. soundD. feel9、_________ we don't stop climate change, many animals and plants in the world will be gone. [单选题] *A.AlthoughB.WhileC.If(正确答案)D.Until10、We often go to the zoo _______ Saturday mornings. [单选题] *A. atB. inC. on(正确答案)11、His picture is on show in London this month. [单选题] *A. 给...看B. 展出(正确答案)C. 出示D. 上演12、-Do you have tickets for Friday? -Sorry, we've got _____ left. [单选题] *A. eitherB. none(正确答案)C. no oneD. neither13、41．My father is a headmaster and he is _____ charge _____ a primary school. [单选题] * A．/, ofB．/, withC．in, of (正确答案)D．in, with14、We can see ______ stars at night if it doesn’t rain. [单选题] *A. a thousand ofB. thousandsC. thousand ofD. thousands of(正确答案)15、The office building will be _______ a library. [单选题] *A. turned onB. turned upC. turned into(正确答案)D. turned off16、How beautiful the flowers are! Let’s take some _______. [单选题] *A. photos(正确答案)B. potatoesC. paintingsD. tomatoes17、I _____ of her since she left school three years ago. [单选题] *A. didn’t hearB. haven’t heard(正确答案)C. was not hearingD. shall not heard18、3．—Will you buy the black car?No, I won't. I will buya(n) ________ one because I don't have enough money. [单选题] *A．cheap(正确答案)B．expensiveC．highD．low19、We ______ to set up a food bank to help hungry people next week.（）[单选题] *A. hadB. are going(正确答案)C. were goingD. went20、He has two sisters but I have not _____. [单选题] *A. noneB. someC. onesD. any(正确答案)21、Many of my classmates are working _______volunteers. [单选题] *A. as(正确答案)B. toC. atD. like22、I always get ______ grades than he does, so maybe I should help him more.（）[单选题] *A. bestB. better(正确答案)C. goodD. well23、28．—Where is Fujian Province?—It’s ________ the southeast of China. [单选题] * A．in (正确答案)B．onC．toD．at24、35．Everyone in China ______ Mid-Autumn Day. [单选题] *A．likes(正确答案)B．likeC．is likingD．are like25、It took a long time to _______ Tom to go shopping with me. [单选题] *A. speakB. tellC. persuade(正确答案)D. talk26、If we want to keep fit, we should try to _______ bad habits. [单选题] *A. keepB. haveC. getD. get rid of(正确答案)27、—Where ______ you ______ for your last winter holiday?—Paris. We had a great time. （）[单选题] *A. did; go(正确答案)B. do; goC. are; goingD. can; go28、If it _______ tomorrow, I won’t go there. [单选题] *A. rains(正确答案)B. is rainingC. will rainD. would rain29、—These shoes look cool. ______ are they?—They are on sale, only $（）[单选题] *A. How much(正确答案)B. How longC. How manyD. How soon30、71．How beautiful the shoes look! Can I________？[单选题] *A．try it onB．try on itC．try them on(正确答案)D．try on them。

会计分录中英文试题及答案1. 某公司购买了价值10,000元的办公用品，款项尚未支付。

请用会计分录表示这笔交易。

2. 某企业收到客户支付的货款20,000元，存入银行。

请用会计分录记录这笔收入。

3. 公司支付了5,000元的租金。

请用会计分录表示这笔支出。

4. 某公司购买了一台机器设备，价值50,000元，款项已支付。

请用会计分录记录这笔购买。

5. 公司本月的营业收入为100,000元，但尚未收到款项。

请用会计分录表示这笔收入。

答案1. 借：办公用品 10,000元贷：应付账款 10,000元Debit: Office Supplies 10,000 yuanCredit: Accounts Payable 10,000 yuan2. 借：银行存款 20,000元贷：主营业务收入 20,000元Debit: Bank Deposits 20,000 yuanCredit: Main Business Revenue 20,000 yuan3. 借：租金支出 5,000元贷：现金 5,000元Debit: Rent Expense 5,000 yuanCredit: Cash 5,000 yuan4. 借：固定资产 50,000元贷：银行存款 50,000元Debit: Fixed Assets 50,000 yuanCredit: Bank Deposits 50,000 yuan5. 借：应收账款 100,000元贷：主营业务收入 100,000元Debit: Accounts Receivable 100,000 yuanCredit: Main Business Revenue 100,000 yuan请注意，以上会计分录仅作为示例，实际会计分录应根据具体的会计政策和业务情况进行调整。

会计分录中英文试题及答案1. Question: 根据以下信息，完成下列会计分录：Information:- 公司A取得一份合同，向客户B提供服务，总金额为100,000美元。

- 公司A预收了80%的款项，余下的20%将在完成服务后支付。

- 公司A的会计周期为月末结算一次。

Answer:1) 在接到合同时借：应收账款（客户B） 100,000美元贷：服务收入 100,000美元2) 预收款项借：现金（银行存款） 80,000美元贷：预收账款（客户B） 80,000美元3) 完成服务后借：服务收入 20,000美元贷：应收账款（客户B） 20,000美元2. Question: 根据以下信息，完成下列会计分录：Information:- 公司C购买了一台新的机器，总支出为50,000欧元。

- 公司C选择以分期付款的方式，分为两个月支付。

- 分期支付无利息，并且已包含在总支出中。

Answer:1) 购买机器时借：固定资产（机器） 50,000欧元贷：应付账款（机器供应商） 50,000欧元2) 第一个月支付借：应付账款（机器供应商） 25,000欧元贷：现金（银行存款） 25,000欧元3) 第二个月支付借：应付账款（机器供应商） 25,000欧元贷：现金（银行存款） 25,000欧元3. Question: 根据以下信息，完成下列会计分录：Information:- 公司D向供应商E购买材料，总计花费为10,000英镑。

- 公司D选择30天内支付，并获得10%的折扣。

Answer:1) 购买材料时借：材料库存 10,000英镑贷：应付账款（供应商E） 10,000英镑2) 支付账款（30天内）借：应付账款（供应商E） 9,000英镑借：现金（银行存款） 1,000英镑贷：材料折扣收入 1,000英镑贷：现金（银行存款） 9,000英镑以上为会计分录中英文试题及答案。

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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一贯性原则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持续经营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internationalaccountingKPMGInternational毕马威国际liabilities负债liabilitydividend/dividendpayable 应付股利long-terminvestment长期投资long-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netassets净资产netcost净成本netincomenetincomeapportionment利润分配netproceeds净收入netprofit净利润non-operatinggain营业外收入non-operatingloss营业外支出notespayable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periodexpenseperpetualinventorysystem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 购货退回与折让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/transferT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。

一．登录日记账P14.P17Record the following entries in the general journal for Stephens Cleaning Company:(a)Invested $10000 cash in the business(b)Bought office furniture for $2000(c)Bought equipment of $6000 on account(d)Received $2200 in cleaning income(e)Paid a quarter of the amount that is owed on the equipment(a)Cash 10000Stephens, Capital 10000(b)Office Furniture 2000Cash 2000(c)Equipment 6000Accounts payable 6000(d)Cash 2200Cleaning Income 2200(e)Accounts payable 1500Cash 150001。

登录日记账p14.p17记录斯蒂芬斯清洁公司的一般日记中的下列条目：1）在该业务上投资10000美元的现金（2）为2000美元购买的办公家具（3）购买6000元的设备（4）在清洁收入中获得2200美元（5）支付所欠设备的四分之一的金额（1）现金10000斯蒂芬斯，首都10000（2）办公家具2000现金2000（3）设备6000应付账款6000（4）现金2200清洗收入22005）应付账款1500现金15000二．应收票据及利息收回核算及会计分录P37.P38 Let’s take for instance the information in Example 2.8 (The next day, on February 9, Dickson Hunter issued a note on Ted Lott to replace the debt he owed.) Suppose Dickson Hunter’s note was conditioned for 90 days with an annual interest rate of 10%. Then Ted had to calculate:Duration of Note:Days remaining in Feb. 19(28-9=19)Days in Mar. 31Days in April 30Days in May + 10Total days 90Interest of Note:Interest =Note Value *Interest Rate *Duration=550*10%*90/360=13.75On the maturity date, Ted’s book entry would be:May 10Cash 563.75Notes Receivable 550Interest Income 13.75Assume that on March 14, Farm Land Products received a 12% ,30-day note from the customer, J.Halsted, in settlement of the existing account receivable of $1500. Journalize the entry for this transaction and the collection on the maturity date. Cash =1500*(1+12%/12)=1515Mar. 14Notes receivable 1500Accounts receivable 1500Apr. 13Cash 1515Notes Receivable 1500Interest Income 152。

会计英语会计分录作业【please make accounting entry in English for the transaction below,and you have to write down the transaction given before your answer.And please hand in at the date 4.26 , any delay will be not allowed.Remember to use your exercise book , I will refuse any print versions. 】2.20Transaction No.1: Starting the OperationsHike’s Consultants started its operations on January 31 when the owner made $20 000 cash contribution. This accounting event acts to increase both as assets(Cash) and equity(Contributed Capital).Dr: CashCr: Contributed Capital2.21 Transaction No.2: Purchasing Office SuppliesOn May 15, Hike’s Consultants purchased $800 of office suppliers from a local supply company on account(i.e., agreed to pay for them on l later date).Dr: SuppliesCr: Accounts Payable2.22 Transaction No.3: Providing Service on AccountOn May 20, 20X5, the company provided services on account(i.e., it will collect cash later, even though it had already provided services) to Mercy Food Store. Mr. Mercy’s business was $3 200.Dr: Accounts ReceivableCr:Consulting Revenue2.23 Transaction No.4: Paying Cash for Operating ExpensesOn April, 5 the company paid $1 200 cash for operating expenses.Dr: CashCr:Operating Expenses2.24 Transaction No.5: Borrowing Money from BankOn May 31, 20X5, due to cash limits Hike’s Consultants decided to borrow $8 000 from the Local Business Bank. The company issued a note that had a one-year term and carried 7% annual interest rate.Dr: CashCr: Notes Payable2.25 Transaction No.6: Paying RentOn June 1, 20X5, Mr. Hike’s saw that business was growing and in this connection made a decision to rent a large office. $4 800 cash was paid in advance for a one-year rent of a new office.Dr: Prepaid RentCr: Cash2.26 Transaction No.7: Receiving Cash for the Provided ServiceOn June 15, 20X5, Hike’s Consultants received $3 000 cash from Mercy Food Store for the provided services ( see Transaction No.3).Dr: CashCr: Accounts Receivable2.27 Transaction No.8: Receiving an Advanced Cash PaymentOn June 31, 20X5, Mr. Hike signed up a contract with Mike Company to perform consulting services. Hike’s Consultants received an advanced cash payment in the amount of $7 200 and the term of the contract was one year.Dr: CashCr: Unearned Revenue2.28 Transaction No.9: Receiving Cash for Operating ActivityOn June 31, 20X5, Hike’s Consultants represented Mr. Ebert( a client) in the court, for what the company received $1 400 cash.Dr: CashCr: Consulting Revenue2.29 Transaction No.10: Loaning to other CompanyOn June 31, 20X5, Hike’s Consultants loaned Jam Building Company( Investment Activity) $6 0000. Jam Building Company issued a one-year, 8% note.Dr: Notes ReceivableCr: Cash2.30 Transaction No.11: Paying Cash to Purchase Office EquipmentAfter a new office was rented(Transaction No.6) it needed some office equipment. On June 31, 20X5, Mr. Hike paid $4 000 cash to purchase a new table and several chairs. The office equipment is expected to have a useful life of 2 years and a salvage value of $800.Dr: Office EquipmentCr: Cash2.31 Transaction No.12: Paying Cash to Accounts PayableOn August 14, Hike’s Consultants paid $800 of accounts payable from a local supply company.( See the Transaction No.2) Dr: CashCr: Accounts Payable2.32 Transaction No.13: Receiving a Bill for Office Cleaning ServicesOn September 18, 20X5, Hike’s Consultants received a $1 600 bill from Sulk Cleaners for office cleaning services. Mr. Hike plans to pay the bill later.Dr: Accounts PayableCr: Office Maintenance Expense2.33 Transaction No.14: Paying Cash Distribution to the OwnerOn November 31, 20X5, Hike’s Consultants paid $600 cash distribution to its owner.Dr: CashCr: Cash Distribution。

第二章交易分析和记录1.所有者投资借：现金贷：所有者名下的资本2.用现金采购物料借：物料贷：现金3.用现金购置设备借：设备贷：现金4.赊购物料借：物料贷：应付账款5.提供服务赚取现金借：现金贷：咨询费收入6.用现金支付费用借：租金费用贷：现金7.以赊销方式提供服务和出租设备借：应收账款贷：咨询费收入租金收入8.应收账款变现借：现金贷：应收账款9.分期支付应付账款借：应收账款贷：现金10.所有者提取现金借：所有者提取的资产贷：现金11.预收服务费借：现金Chapter 2Receive investment by OwnerCashOwner, CapitalPurchase Equipment for CashSuppliesCashPurchase Equipment for Cash EquipmentCashPurchase Supplies on CreditSuppliesAccounts PayableProvide Services for CashCashConsulting RevenuePayment of Expense in CashRent ExpenseCashProvide Consulting and Rental Services on Credit Accounts ReceivableConsulting RevenueRental RevenueReceipt of Cash on AccountCashAccounts ReceivablePartial Payment of Accounts Payable Accounts PayableCashWithdrawal of Cash by OwnerOwner, WithdrawalsCashReceipt of Cash for Future ServicesCash贷：预收咨询费收入12.预付保险费借：预收保险费贷：现金第三章调整账户和编制财务报表（一）预付（递延）费用1.调整分录（预付保险费）借：保险费用贷：预付保险费2.调整分录（物料）借：物料费用贷：物料3.调整分录（折旧）借：折旧费用贷：累计折旧——设备（二）预收（递延）收入4.调整分录（预收收入）借：预收咨询费收入贷：咨询费收入（三）应计费用5.调整分录（应付工资费用）借：工资费用贷：应付工资（四）应计收入6.调整分录（应急服务费收入）借：应收账款贷：咨询费收入第四章完成会计循环1.将收入账户的贷方余额结转至利润汇总账户借：咨询费收入租金收入（所有收入账户）贷：利润汇总（结平收入账户）Unearned Consulting RevenuePay Cash for Future Insurance Coverage Prepaid InsuranceCashChapter 3A. Prepaid (Deferred) Expensesa. Adjustment (Prepaid Insurance) Insurance ExpensePrepaid Insuranceb. Adjustment (Supplies)Supplies ExpenseSuppliesc. Adjustment (Depreciation) Depreciation ExpenseAccumulated Depreciation – EquipmentB. Unearned (Deferred) Revenuesd. Adjustment (Unearned Revenues) Unearned Consulting RevenueConsulting RevenueC. Accrued Expensee. Adjustment (Accrued Salaried Expense) Salaries ExpenseSalaries PayableD. Accrued Revenuef. Adjustment (Accrued Services Revenue) Accounts ReceivableConsulting RevenueChapter 4Step 1: Close Credit Balances in Revenue Accounts to Income SummaryConsulting RevenueRental Revenue（Revenue Accounts）Income SummaryTo close revenue accounts.2.将费用账户的借方余额结转至利润汇总账户借：利润汇总贷：折旧费用——设备工资费用保险费用租金费用物料费公共事业费用（所有费用账户）（结平费用账户）3.将利润汇总账户的余额结转至所有者权益账户借：利润汇总贷：所有者名下的资本（结平利润汇总账户）4.将所有者提取账户的余额结转至所有者权益账户借：所有者名下的资本贷：所有者提取的资产（结平所有者提取账户）第五章商业活动的会计核算永续盘存制（一）商品买卖交易（购货）1.购买待售商品借：库存商品贷：现金或应付账款2.支付进货的运费成本（装运地交货）借：库存商品贷：现金3.在折扣期内付款借：应付账款贷：库存商品现金4.记录进货退回或折让借：现金或应付账款贷：库存商品Step 2: Close Debit Balances in Expense Accounts to Income SummaryIncome SummaryDepreciation Expense – Equipment Salaries ExpenseInsurance ExpenseRent ExpenseSupplies ExpenseUtilities Expense(Expense Accounts)To close expense accounts.Step 3: Close Income Summary to Owner’s CapitalIncome SummaryOwner, CapitalTo close Income Summary account.Step 4: Close Withdrawals Account to Owner’s CapitalOwner, CapitalOwner, withdrawalsTo close the withdrawals account.Chapter 5Perpetual Inventory SystemA. Merchandising Transactions (Purchases)a. Purchasing merchandise for resale. Merchandise InventoryCash or Accounts Payableb. Paying freight costs on purchases. (FOB shipping point)Merchandise InventoryCashc. Paying within discount period. Accounts PayableMerchandise InventoryCashd. Recording purchase returns or allowances. Cash or Account Payable Merchandise Inventory（二）商品买卖交易（销货）1.销售商品借：现金或应收账款贷：销售收入借：商品销售成本贷：库存商品2.在折扣期内收到货款借：现金销售折扣贷：应收账款3.接受销售退回或给予销货折让借：销货退回与折让贷：现金或应收账款借：库存商品贷：商品销售成本4.支付销货的运输成本（目的地交货）借：运输费用贷：现金（三）商品交易事项（调整）1.调整存货损耗（当账面余额大于实物盘点额时）借：商品销售成本贷：库存商品（四）商品交易事项（结账）1.结转各临时性账户的贷方余额借：销售收入贷：利润汇总2.结转各临时性账户的借方余额借：利润汇总贷：销售退回与折让销售折扣商品销售成本运输费用其他费用※定期盘存制参见书本147页。

会计英语作文分录In the realm of accounting, the process of recordingfinancial transactions is fundamental to maintaining accurate financial records. A journal entry, or bookkeeping entry, is the first step in this process, where each transaction is recorded in the general journal before being posted to the general ledger. This essay will delve into the importance of journal entries, their components, and the standard formatfor recording them.Importance of Journal EntriesJournal entries serve as a chronological record of all financial transactions. They are crucial for several reasons:1. Transparency: They provide a clear trail of financial activity, which is essential for audits and financial analysis.2. Accuracy: By systematically recording debits and credits, journal entries help ensure that the accounting equation (Assets = Liabilities + Owner's Equity) remains balanced.3. Legal Compliance: They are required by law for tax purposes and to maintain a company's financial integrity.Components of a Journal EntryEvery journal entry consists of the following components:1. Date: The date when the transaction occurred.2. Account Titles: The names of the accounts affected by the transaction.3. Debit Amounts: The amounts debited, indicated with a "Dr"before the monetary value.4. Credit Amounts: The amounts credited, indicated with a"Cr" before the monetary value.5. Narration: A brief description of the transaction thatprovides context.Standard Format for Recording Journal EntriesThe standard format for a journal entry follows a specificlayout:```Date Account Titles Dr.Amount Cr. Amount Narration-31st Jan Cash $10,000 - Purchase of office supplies.OfficeSupplies $10,000 -```In this example, cash is debited (increased), and officesupplies (an asset account) is credited (increased) for thesame amount, maintaining the balance of the accountingequation.Double-Entry SystemAccounting typically uses a double-entry system, where every transaction is recorded twice: once as a debit and once as a credit. This ensures that the total debits equal the total credits, providing a check on the accuracy of the entries.ConclusionJournal entries are the backbone of accounting. They not only document financial transactions but also serve as a tool for financial control and decision-making. Understanding how to create and interpret journal entries is essential for anyone working in the field of finance or accounting. As with any skill, practice is key to mastering the art of accurate journal entry recording.。

14笔会计英语分录试题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：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 bank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,taxand 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。

Withdrawal fixed assets depreciation,workshop use of depreciation of fixed assets of 1400 yuan,800 yuan factory use equipment depreciation.借：制造费用1400管理费用800贷：累计折旧22007、以银行存款支付行政管理部门本月的水电费300元。