会计英语(分录部分)

2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners 2115 短期借款 -员工 short-term borrowings - employees 2117 短期借款-关系人 short-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other 212 应付短期票券 short-term notes and bills payable 2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据-关系人 notes payable - related parties 2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款-关系人 accounts payable - related parties 216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable 2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract 2184 应付土地房屋款payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款-关系人 other payables - related parties 2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax) 2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities 2292 递延兑换利益 deferred foreign exchange gain 2293 业主(股东)往来 owners' current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank 2324 长期借款 -业主 long-term loans payable - owners 2325 长期借款 -员工 long-term loans payable - employees 2327 长期借款-关系人 long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other 233 长期应付票据及款项 long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人 Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税 accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities 2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债-其它 miscellaneous liabilities – other3 业主权益 owners' equity31 资本 capital311 资本（或股本） capital3111 普通股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed 3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock3212 特别股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain ondisposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination 3251 合并公积capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital 3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备 improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积 other special reserve335 未分配盈余(或累积亏损)retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏 accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period 34 权益调整 equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments 3411长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments 342累积换算调整数cumulative translation adjustment 3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue 417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入 agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入 other operating revenue488 其它营业收入-其它 other operating revenue 4888 其它营业收入-其它 other operating revenue - other 5 营业成本 operating costs51 销货成本 cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cost of goods sold 512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense )5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal (expenses)5173 职工福利 employee benefits/welfare5176 训练费 training (expense)5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs57 业务成本 gency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本 other operating costs588 其它营业成本-其它 other operating costs-other 5888 其它营业成本-其它 other operating costs - other 6 营业费用 operating expenses61 推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense)6159 广告费 advertisement expense, advertisement 6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses 625~628 管理及总务费用general & administrative expenses6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement 6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧 depreciation expense6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense 6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用 research and development expenses 635~638 研究发展费用research and development expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费 repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费 insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用 other research and development expenses7 营业外收入及费用 non-operating revenue and expenses, other income(expense)71~74 营业外收入 non-operating revenue711 利息收入 interest revenue7111 利息收入 interest revenue/income712 投资收益 investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入 dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益 foreign exchange gain7131 兑换利益 foreign exchange gain714 处分投资收益 gain on disposal of investments 7141 处分投资收益 gain on disposal of investments 715 处分资产溢价收入 gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入 other non-operating revenue7481 捐赠收入 donation income7482 租金收入 rent revenue/income7483 佣金收入 commission revenue/income7484 出售下脚及废料收入 revenue from sale of scraps 7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入-其它 other non-operating revenue- other items75~ 78 营业外费用 non-operating expenses751 利息费用 interest expense7511 利息费用 interest expense752 投资损失 investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失 foreign exchange loss7531 兑换损失 foreign exchange loss754 处分投资损失 loss on disposal of investments7541 处分投资损失 loss on disposal of investments755 处分资产损失 loss on disposal of assets7551 处分资产损失 loss on disposal of assets788 其它营业外费用 other non-operating expenses7881 停工损失 loss on work stoppages7882 灾害损失 casualty loss7885 存货盘损 loss on physical inventory7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它 other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit) 811 所得税费用(或利益) income tax expense (or benefit) 8111 所得税费用（或利益） income tax expense ( or benefit) 9 非经常营业损益 nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益 gain(loss) from disposalof discontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss93 会计原则变动累积影响数 cumulative effect of changesin accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles94 少数股权净利 minority interest income941 少数股权净利 minority interest income9411 少数股权净利 minority interest income中英文资产负债表资产 ASSETS流动资产： CURRENT ASSETS：现金 Cash on hand银行存款 Cash in bank有价证券 Marketable securities 应收票据 Notes receivable 应收账款 Accounts receivable 减：坏账准备 Less：Provision for bad debts 预付帐款 Advances to suppliers 其他应收款 Other receivables待摊费用 Deferred and prepaid expenses 存货 Inventories减：存货变现损失准备Less：Provision for loss on realization of inventories一年内到期的长期投资 Long-term investments maturing within one year其他流动资产 Other current assets流动资产合计 Total current assets长期投资： LONG TERM INVESTMENTS 长期投资 Long-term investments一年以上的应收款项 Receivables collectable after one year固定资产： FIXED ASSETS：固定资产原价 Fixed assets-cost减：累计折旧 Less：Accumulated depreciationcost固定资产净值 Fixed assets-net value 固定资产清理 Disposal of fixed assets 在建工程： CONSTRUCTION IN PROGRESS 在建工程 Construction in progress 无形资产： INTANGIBLE ASSETS：场地使用权 Land occupancy righ工业产权及专有技术 Industary property rights and proprietary technology其它无形资产 Other intangible assets无形资产合计 Total intangibles assets：其它资产： OTHER ASSETS：开办费 Organization expenses筹建期间汇兑损失 Exchange loss during start-up period递延投资损失 Deferred loss on investm递延税款借项 Deferred taxes debi其它递延支出 Other deferred expense待转销汇兑损失 Unamortized cxehangs loss负债及所有者权益 LIABILITIES AND OWNER'S EQUITY 流动负债： CURRENT LIABILITIES：短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable应付工资 Accrued payroll应交税金 Taxes payable应付股利 Dividends payable预收货款 Advances from customers其它应付款 Other payables预提费用 Accrued expense职工奖励及福利基金 Staff and worker's bonus and welfare fund一年内到期的长期负债 Long-term liabilities due within one year其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期负债： LONG-TERM LIABILITIES：长期借款 Long-term loans应付公司债 Dividends payable应付公司债溢价（折价） Premium(discount)on debentures payable一年以上的应付款项 Payables due after one year长期负债合计Total long-term liabilities其他负债： OTHER LIABILITIES筹建期间汇兑收益 Exchange gain during start-up period递延投资收益Deferred gain on investments递延税款贷项 Deferred tax credits 其他递延贷项 Other deferred credits 待转销汇兑收益 Unamortized exchange gain 其他负债合计Total other liabilities负债合计 Total liabilities所有者权益： OWNER'S EQUITY资本总额 Registered capital (货币名称及金额currency and amount___)实收资本 Paid-in capital (非人民币资本期末金额amount of non-RMB currency at end of period___)其中：中方投资 Chinese investments(非人民币资本期末金额amount of non-RMB currency at end of period___)外方投资 Foreign investments(非人民币资本期末金额amount of non-RMB currency at end of period___)减：已归还投资 Less：Investments returned资本公积 Capital surplus储备基金 Reserve fund企业发展基金 Enterprise expansion fund利润归还投资Profit capitalised on return of investments本年利润 Current year net income未分配利润 Undistributed profit所有者权益总计 Total owner's equity负债及所有者权益总计 TOTAL LIABILITIES AND OWNER'S EQUITY。

会计英语分录知识点总结一、会计英语分录的基本要素会计是一门全球通用的语言，它涉及许多专业术语和字词。

在会计学中，分录是记录交易和经济事件的基本手段。

下面，我们将从会计英语分录的基本要素出发，总结一些相关知识点。

1. 记入账户在会计英语中，记录交易的基本单位是账户。

账户是用于记录特定资产、负债、权益、收入和费用的记录单元。

例如，现金账户，应收账款账户等。

2. 借贷方会计英语中，交易记录为每个账户分为借贷两栏。

借方（Debit）表示账户的增加，贷方（Credit）表示账户的减少。

借贷方向是根据交易的性质和会计方程式（Assets = Liabilities + Equity）来决定的。

3. 交易金额每个会计分录都有对应的交易金额。

金额可能是正值，也可能是负值。

正值表示增加，负值表示减少。

交易金额必须对应借贷方向，以确保会计方程式的平衡。

二、会计分录的类型会计分录可以分为多种类型，如收入分录、费用分录、资产分录和负债分录。

以下是这些类型的简要介绍：1. 收入分录收入分录用于记录企业的销售收入或其他经济利益的增加。

例如，当企业出售产品或提供服务时，相关的收入分录会以增加负债的方式进行。

2. 费用分录费用分录用于记录企业的成本或其他经济利益的减少。

例如，当企业支付员工工资或采购原材料时，相关的费用分录会以增加负债的方式进行。

3. 资产分录资产分录用于记录企业的资产增加。

例如，当企业购买设备或现金流入时，相关的资产分录会以增加资产的方式进行。

4. 负债分录负债分录用于记录企业的负债增加。

例如，当企业借款或向供应商付款时，相关的负债分录会以增加负债的方式进行。

三、常见的会计英语分录术语除了基本要素和类型外，会计英语中还涉及许多特定的术语。

以下是一些常见的会计术语：1. 现金收入（Cash Receipts）指通过现金或支票等形式收到的款项或收入。

2. 现金支出（Cash Disbursements）指以现金或支票等形式支付的款项或费用。

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。

会计英语分录知识点会计英语是一门与财务相关的专业英语，对于学习会计的人来说，掌握会计英语是非常重要的。

其中，分录是会计学中的基本概念之一。

掌握分录的知识点，不仅可以帮助我们理解和运用会计英语，还能够加深对会计原理的理解。

下面将介绍一些会计英语分录的知识点。

首先，让我们先了解什么是分录。

分录是会计中记录交易的方式之一，它是用来记录每一次交易对账户的影响。

一个分录通常包括三个要素：账户、金额和方向。

账户代表着会计科目，金额代表着交易的数额，方向则标明了账户在交易中的增减情况。

在了解了分录的基本概念后，我们需要掌握一些常用的会计英语词汇。

首先是会计科目的英语表达。

常见的会计科目包括资产（Assets）、负债（Liabilities）、所有者权益（Owner's Equity）、收入（Revenues）和费用（Expenses）等。

掌握了这些词汇，我们就能够更加准确地描述分录中的账户。

另一个需要注意的点是金额的表达方式。

金额可以用数字来表示，也可以用单词来表示。

在书写分录时，通常会使用数字来表示。

例如，"Debit 100"表示借方100，"Credit 100"表示贷方100。

当然，在一些特殊情况下，我们也可以使用单词来表示金额，比如"Debit One Hundred"或"Credit One Hundred"。

除了上述的基本知识点外，我们还需要掌握一些特殊的分录格式。

例如，多账户分录和合并分录。

多账户分录是指一笔交易影响多个账户，这时我们需要在一条分录中同时记录多个账户的增减情况。

合并分录是指将多笔相同性质的交易合并在一起记录，这样可以减少分录的数量，提高记录效率。

在实际应用中，我们经常会遇到一些常见的分录情况。

比如，收到客户现金支付货款，这时我们需要记录货款的收入和现金账户的增加；又比如，购买设备并支付现金，这时我们需要记录设备的增加和现金账户的减少。

会计英语分录：1. On Nov.1, White deposit $25000 in a bank account in the nameof A.Dr. cash 25 000Cr. White, capital 25 0002. On Nov.5, Exchange $20000 cash for land.Dr. Land 20000Cr. Cash 200003. On Nov.7, If A had purchased a van for $28000, paying $8000cash and signing a loan agreement for $20000.Dr. Van 28 000Cr. Cash 8 000Notes payable 20 0004 .On Nov.10, During the month, A buying supplies of $1350 andagreeing to pay the supplier in the near future.Dr. Supplies 1 350Cr. Accounts payable 1 350( purchase on account)5. On Nov.10, A provided services to customers, earning fees of$7500 and receiving the amount in cash.Dr. Cash 7 500Cr. Fees earned 7 5006.On Nov.30, For A the expense paid during the month were as follows:wages $2125; rent $800; utilities $450; miscellaneous $275. (miscellaneous include small amounts for such items as postage, coffee, magazines subscriptions.) Dr. Wages expense 2 125Rent expense 800Utilities expense 450Misc. expense 275Cr. Cash 3 6507 .On Nov.30, Assume that A pays $950 to creditors during themonth.Dr. Accounts payable 950Cr. Cash 9508.At the end of the month, the cost of the supplies on hand is $550, the remainder of the supplies $800 was used in theoperations of the business and is treated as an expense.Dr. Supplies expense 800Cr. Supplies 8009. At the end of the month, White withdraws $2000 in cash from the business for personal use. Dr. White, withdrawal 2000Cr. Cash 200010.Prepaid rent expired, $580.Dr. Rent Expense 580Cr. Prepaid rent 58011. Depreciation for the month, $700.Dr. Depreciation Expense 700Cr. Accumulated Depreciation 70012. Supplies used during the month, $ 880.Dr. Supplies Expense 880Cr. Supplies on Hand 88013. Unearned service revenue earned, $900.Dr. Unearned Service Revenue 900Cr. Service Revenue 90014. Employee wages owed for two days of a five-day workweek;weekly payroll, $9,000.Dr. Wages Expense 3 600Cr. Accrued Wages Payable 3 60015. Accrued advertising expense at the end of this month,$1,000.Dr. Advertising Expense 1 000Cr. Accounts Payable 1 00016. Interest revenue accrued, $3,900.Dr. Interest Receivable 3 900Cr. Interest Revenue 3 90017. Assume that a business paid a $800 premium on May 1 for oneyear’s insurance in advance.Dr. prepaid insurance 800Cr. Cash 80018.At the end of May, 1/12 of the $800 or $67 had expired or beenused up.Dr. insurance expense 67Cr. Prepaid insurance 6719.Assume that April 30 falls on Tuesday for the last weeklypayroll period. Two days of that week will apply to April, three days to May. The payroll for the week amounted $2500, of which $1000 applied to April and $1500 to May.Dr. salaries expense 1 000Cr. Salaries payable 1 00020. When the payment of the payroll is made, on May 3, the entrywould be.Dr. Salaries payable 1 000Salaries expense 1 500Cr. Cash 2 50021.Nice invest $350,000 to open practice.Dr. Cash 350 000Cr. Nice , Capital 350 00022.Paid $12,000 cash in advance for 12 months’ insurance.Dr. Prepaid Insurance 12 000Cr. Cash 12 00023.Bought $500 of office supplies. Paid cash.Dr. Office Supplies 500Cr. Cash 50024.Bought $15,000 of furniture on account from F Company.Dr. Furniture 15 000Cr. Accounts Payable 15 00025.Receive $10,000 cash from Flag Company for providingaccounting service.Dr. Cash 10 000Cr. Fees Earned 10 00026.Paid $21,000 cash for 3 months’ rent.Dr. Prepaid Rent 21 000Cr. Cash 21 00027.Recorded monthly payroll amounted to $8,500, which will bepaid on Feb. 5th.Dr. Salaries Expense 8 500Cr. Salaries Payable 8 50028.At the end of Jan, recorded the insurance premium expired inthis month.Dr. Insurance Expense 1 000Cr. Prepaid Insurance 1 00029.Recorded the office depreciation cost for this month $500Dr. Depreciation Expense 500Cr. Accumulated Depreciation 50030.K.Trading Co. bought supplies for $5000,paid cash $2500 andthe rest to be paid in a month.Dr. Supplies 5 000Cr. Accounts payable 2 500Cash 2 50031. K.Trading Co. bought equipment from A Company on account$3000 .Dr. Equipment 3 000Cr. Accounts payable 3 00032 K.Trading Co. paid a $1200 premium on May 1 for one year’sinsurance in advance. The company prepares income statement at the end of May.(1) Dr. Prepaid insurance 1 200Cr. Cash 1 200(2) Dr. Insurance expense 100Cr. Prepaid insurance 10033. K.Trading Co. pays monthly salaries on 15th of each month.Suppose the payroll of May amounts to $5000 and it will not be paid until June 15. Present the journal entries for K.Trading Co. at the end of May and on the pay day.(1) Dr. Salaries expense 2 500Cr. Salaries payable 2 500(2) Dr. Salaries payable 2 500Salaries expense 2 500Cr. Cash 5 00034.The company acquired a delivery truck for $20000 at thebeginning of 2004. The estimated useful life is four years (the salvage value is ignored) . The company uses the straight-line method in computing its annual depreciation.Show the journal entry the company is supposed to do at the end of 2004.Dr. Depreciation Expense 5 000Cr. Accumulated Depreciation 5 00035.the company adopts a policy of estimating uncollectibleaccounts as a percentage of net sales . Assume that for several years the expense of uncollectible accounts has averaged 1% of net sales. At the end of the current year, the net sales amounts to $1200000 . Present the journal entry to record theestimated uncollectible accounts expense.Dr. Uncollectible Accounts Expenses 12 000 Cr. Allowance for Uncollectible Accounts 12 00036.a company issues 1 000 shares of $1 par value common stockfor cash at $5 per share.Dr. Cash 5 000 Cr. Common Stock 1 000 Paid-in Capital in Excess of Par Value 4 000名词解释：关联⽅交易（related party transaction）:when a firm engages in a transaction where one of the parties has the ability to influence the actions and policies of the other , the transaction is termed a related party transaction.或有事项（contingencies）:a contingency is an event or transaction that will occur only if some other event happens.资产负债表（balance sheet）:the balance sheet is a financial statement which shows the financial position of a business entity by summarizing the assets ,liabilities, and owners’ equity at a specific date. This statement is also called a Statement of Financial Position or Statement of Financial Condition.收益表（income statement）:income statement also called earnings statement, it is a financial statement showing the results of operations for a business by matching revenue and related expenses for a particular accounting period . It shows the net income or net loss.折旧(depreciation):depreciation means the allocation of the cost of a plant asset to expense in the periods in which services are received from the asset.实现原则（realization principle）:the realization principle provides that revenue should be recognized in the financial statements when it is earned and realized or realizable .现⾦等会物（cash equivalents）cash equivalents are short term, highly liquid investment assets meeting two criteria :(1)readily convertible to a known cash amount(2)sufficiently close to their due date so thattheir market value is not sensitive to interestrate changes.资产（asset）:assets are resource controlled by an entity as a result of past events ,from which future economic benefits are expected to flow to the entity.简答：1.internal controls over cash(1)the custody of assets be cleanly separated from therecording of the transaction.(2)the recording function should be subdivided amongemployees.2.revenue recognition(1)recognition at completion of earning process——revenue isrecognized at the time of delivery of the goods or services to the customer.(2)recognition prior to delivery——1)the sale and collectionof proceeds must be assured. 2)the product must be marketable immediately at quoted prices that can’t be influenced by the producer.3)units of the product must to be interchangeable.4)theremust be no significant costs involved in product sale or distribution.3.the procedures performed in the accounting cycle include:(1)identify transaction or events to be recorded.(2)journalize transactions and events(3)posting from journal to ledger(4)prepare unadjusted trial balance(5)journalize and post adjusting journal entries(6)prepare adjusted trial balance(7)prepare financial statements(8)journalize and post closing entries(9)prepare post-closing trial balance4.What are the five categories of ledger accounts?Assets ,Liabilities , owners’ equity ,revenues and expenses are the major categories of ledger accounts5. What is a control account?A control account is a general ledger account with a balance that is always equal to the sum of the balances in a related subsidiary ledger.6. What is a subsidiary ledger?A subsidiary ledger is a group of accounts that provides more detail information than the general ledger control account.7 What is the nature of a journal?A journal is the relatively simple record in which business transactions can be recorded chronologically.8. Name the special journals usually provided by most trading companies in addition to a general journal.Most trading companies use at least the following special journals : sales journal, cash receipts journal, purchases journal (invoice register )and cash disbursements journal in addition to a general journal .9. What are the benefits of using special journals as compared with using only a journal ?The benefits are their use permits a division of labor , Reduce detailed recording, and saving the time in posting from the journals to the ledger.10. Discovery and Correction of Errors(1) Trial balance preparation errors1) column incorrectly added2) Amount incorrectly entered in trial balance3) Balance entered in wrong column or omitted(2) Account balance errors1) Balance incorrectly computed2) Balance entered in wrong column of account(3) Posting errors1) Wrong amount posted to an account2) Debit posted as credit, or vice versa3) Debit or credit posting omitted11.Why is the adjusting step of the accounting cycle necessary ?Many of business transaction affect the net income of more than one period, therefore, it is often necessary to adjust some account balances at the end of each accounting period in order to achieve proper matching of costs and expenses with the relative revenue earned to determine a meaningful net income figure for each accounting period.12. When does the adjusting step occur?It occurs after the journals have been posted and a trial balance of ledger accounts has been taken.13.What four different types of adjustments are frequently needed at the end of an accounting period?The four types of adjustments are:(1) Apportioning prepaid expenses to periods benefited.(2) Apportioning unearned revenue to periods in which it isearned.(3) Accrued expenses (4) Accrued revenue14. When is the worksheet prepared?The worksheet is prepared after all transactions have been recorded and posted to the accounts.15.Why do many accountants draw up a worksheet before preparing the financial statements in practice?Because it will facilitate the preparation of the formal financial statements and minimize the possibility of errors.16. When would adjusting entries be entered only on a worksheet and not in the ledger accounts? Why?Adjusting entries usually are made on the worksheet when interim financial statements are to be prepared because it will save posting time.17. How to draw up a worksheet?A worksheet usually has four sets of columns which include the trial balance columns ,adjustment columns, income statement columns and balance sheet columns. Each set of columns has a debit and credit column.18.Technically, it is possible to record transactions directly in the ledger, then why should a business use journals? (1).Provide a complete story about a transaction in oneplace.(2).Provide a chronological record of all the events in thelife of a business.(3).Helps to prevent errors.单词：1.Patents 专利2.Trademarks 商标3.Franchises 特许权4.Copyrights 版权5.Goodwill 商誉6.Accounts payable 应付账款7.Notes payable 应付票据8.Advances from customers 预收账款9.Cash dividends payable 应付现⾦股利10.Current maturities of long-term debt 将到期的长期负债11.Bonds payable 应付债券12.Raise money 筹钱13.Raise funds 筹集资⾦14.Par value stock ⾯值股票15.Non-Par value stock ⽆⾯值股票/doc/d468f24cc850ad02de8041d5.html mon stock 普通股17.Preferred stock 优先股18.Treasury stock 库存股19.Declaration date 宣告⽇20.Record date 登记⽇（列册⽇）21.Payment date 发放⽇22.Stock splits 股票分割23.Reverse split 反分股24.Assurance services 鉴证服务25.Certified public accountant 注册会计师26.Business entity 会计主体27.Double-entry accounting system 复式记账法28.Going concern 持续经营假设29.Accounting-period assumption 会计分期假设30.Monetary unit assumption 货币计量单位假设31.Accrual basis of accounting 权责发⽣制32.Accounting convention 会计惯例33.Replacement cost 重置成本/doc/d468f24cc850ad02de8041d5.html realizable value 可变现净值35.Cash flows 现⾦流转36.Matching principle 配⽐原则37.Conservatism 谨慎性原则38.Materiality 重要性原则39.Capital expenditures 资本性⽀出40.Revenue expenditures 收益性⽀出41.Substance over form 实质重于形式原则42.Relevance 相关性43.Reliability 可靠性44.Understandability 可理解性/doc/d468f24cc850ad02de8041d5.html parability 可⽐性46.Truth and fairness 真实性与公允性47.Contributed capital 缴⼊股本48.Retained earnings 留存收益/doc/d468f24cc850ad02de8041d5.html income 净收益50.Accounting cycle 会计循环51.Transactions and events 交易及事项52.Bank statements 银⾏对账单53.Control accounts 统制账户54.Adjusting entries 调整分录55.Trial balance 余额试算表56.Permanent and temporary 永久性账户和临时性账户57.Income summary account 收益汇总账户58.Work sheet ⼯作底稿59.Closing entries 结账分录60.Post-closing that balance 结账后试算表61.Bill of exchange 汇票62.General ledger 总分类账63.Chart of accounts 会计科⽬表64.Subsidiary ledger 明细分类账65.Cash basis accounting 现⾦收付实现制66.Prepaid expenses 预付费⽤67.Unearned revenues 预收收⼊68.Accrued expenses 应计费⽤69.Accrued revenues 应计收⼊70.Closing process 结账程序71.Current ratio 流动⽐率72.Franchises 特许经销权73.Mortgages 抵押74.Capital stock 股本75.Cost of goods sold 销售成本/doc/d468f24cc850ad02de8041d5.html sales 销售收⼊净额77.Transportation-in 运往费⽤78.Operating expenses 营业费⽤79.Income from operations 营业利润80.Sales returns and allowances 销售退回及折让81.Sales discounts 销售折扣82.Changes in accounting estimates 会计估计变更83.Stock options 股票认购权84.Fringe benefits 附加福利、福利⾦85.Petty cash funds 零⽤基⾦86.Money market 货币市场，⾦融市场87.Cash equivalents 现⾦等价物88.Debt or equity securities 债务证券和产权证券89.Disclosure notes 报表附注90.Accounting policies 会计政策91.Related party transactions 关联⽅交易92.Contingencies 或有事项93.Subsequent events 期后事项94.Financial instruments ⾦融票据95.Warranty liabilities 保证负债96.Effective interest rate 实际利率97.Stated interest rate 票⾯利率98.Credit risk 信⽤风险99.Arm’s length 正常交易100.Gross profit margin ⽑利率/doc/d468f24cc850ad02de8041d5.html ponent size income statement 结构⽐率102.Debt ratio 负债⽐率103.Equity ratio 产权⽐率104.Number of times interest earned 盈利对利息倍数105.Book value per share 每股账⾯价值106.Earnings per share 每股收益107.Dividend yield 股利率108.Certified checks 保付⽀票109.Deposits in transit 在途存款110.Bank reconciliation 银⾏存款余额调节表111.Running balances of bank account 银⾏存款账⾯余额112.Trade receivables 应收购销账款113.Credit department 信⽤部114.Credit policy 信⽤政策115.Contra-asset account 资产备抵账户116.Credit memo 货项通知单117.Incompatible duties 不相容职务118.Perpetual inventory system 永续盘存制119.Periodic inventory system 定期盘存制120.Cost of goods available for sales 可供销售的商品成本121.Physical count of inventory 实物盘存122.Specific identification method 个别计价法123.Average-cost method 平均成本法124.First-in ,first-out method 先进先出法/doc/d468f24cc850ad02de8041d5.html st-in ,first-out method 后进先出法126.Lower of cost or market 成本与市价孰低法127.Disposal of plant and equipment 固定资产处置128.Property taxes 财产税129.Straight-line depreciation 直线折旧法130.Declining-balance method 余额递减法131.Accelerated depreciation method 加速折旧法132.Sum-of –the-year’s-digits method 年数总和法133.Deferred charge 递延费⽤134.Start-up costs ⽣产准备成本/doc/d468f24cc850ad02de8041d5.html anization costs 开办费136.Research and development cost 研究与开发⽀出137.Full-cost approach 全部成本法138.Successful efforts approach 有效成本法139.Significant influence 重⼤影响140.Certificates of deposit 存款单141.Trading securities 交易性证券142.Held-to-maturity securities 持有⾄到期投资143.Available-for-sale securities 可供出售的⾦融资产144.Long-term investment in equity securities 长期股权投资145.Share options 购股权146.Market adjustment account 市场价格调整账户147.Passive investments ⾮战略性投资148.Strategic investments 战略性投资149.Marketable securities 可转让有价证券150.Bond sinking funds 偿债基⾦151.Cost method 成本法152.Nominal rate of interest 名义利率153.Portfolio investments 组合投资154.Equity method 权益法，产权法155.Promissory note 期票156.Interest-bearing note 附息期票157.Unearned revenue 未实现收⼊158.Contingent liability 或有负债159.Pension 退休⾦160.Mortgage bond 抵押债券161.Debenture bond 信⽤债券162.Convertible bonds 可转换债券163.Callable bonds 可提前兑回债券164.Coupon bonds 息票债券165.Operating leases 经营性租赁166.Capital leases 融资性租赁资产负债表:Following are the amounts (in thousand ) of the assets, liabilities, and owners’equity of ABC Co. at December 31,2008,and its revenue and expenses for the year ended on that date. The items are listed in alphabetical order. Please prepare a classified balance sheet as of折旧：If a delivery truck has a cost of $20 000, a residual value of $2 000, and an estimated useful life of four years ,the computation of depreciation expense will be as shown in following:利润表：Prepare a multiple step income statement given the following account balances for P&Q Corporation on December 31, 2011. Income tax rate 20% Sales $508,000Sales returns and allowance $3,000Sales discounts $5,000Opening inventory $150,000Purchases $216,000Purchase discount $9,400Purchase returns and allowance $8,000Transportation-in $1,400Closing inventory $50,000Sales salaries $65,000Advertising $35,000Office salaries $60,000Office telephone expense $1,500Depreciation in sales department $5,000,Office depreciation $8,500解：Revenue:Sales $508,000 Less: Sales returns and allowance $3,000Sales discounts 5,000Net sales $500,000 Cost of goods sold:Opening inventory $150,000Purchases 216,000Less: Purchase discount $9,400Purchase returns and allowance 8,000Net purchase 198,600Add: Transportation-in 1,400Cost of goods purchase 200,000Cost of goods available for sale 350,000Less: Closing inventory 50,000Cost of goods sold $300,000 Gross profit on sales $200,000 Operating expenses:Selling expenses:Sales salaries $65,000Advertising 35,000。

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。

•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。

会计英语作文分录Title: Accounting Entries。

Accounting entries are the foundation of financial accounting. They are the systematic recording of financial transactions in the accounting system. The process of making accounting entries involves recording the financial effects of business transactions in the accounting records. This process is essential for preparing accurate financial statements and reports that reflect the financial position and performance of an organization.The accounting entry process begins with the identification of a financial transaction. This could be a sale of goods or services, a purchase of inventory, payment of expenses, or any other business activity that involves the exchange of money or goods. Once the transaction is identified, it is recorded in the accounting system using a double-entry bookkeeping method.Double-entry bookkeeping is a system of recording financial transactions that requires every transaction to have at least two entries. One entry is a debit, and the other is a credit. The debit entry represents the increase in assets or the decrease in liabilities, while the credit entry represents the decrease in assets or the increase in liabilities. This system ensures that the accounting equation (Assets = Liabilities + Equity) is always in balance.For example, when a company makes a sale, the accounting entry would be to debit the accounts receivable account and credit the sales revenue account. This reflects the increase in the company's assets (accounts receivable) and the increase in revenue. Similarly, when a company purchases inventory, the accounting entry would be to debit the inventory account and credit the accounts payable account. This reflects the increase in the company's assets (inventory) and the increase in liabilities.In addition to recording the financial effects of transactions, accounting entries also involve theallocation of expenses and revenues to the appropriate accounting periods. This process is known as accrual accounting, and it ensures that expenses and revenues are recognized in the period in which they are incurred, regardless of when the cash is actually received or paid.Accrual accounting requires the use of adjustingentries to record the accrual of expenses and revenues. For example, at the end of an accounting period, the company may need to accrue for unpaid expenses or recognize unearned revenues. This involves making adjusting entries to reflect the financial effects of these transactions in the accounting records.In conclusion, accounting entries are the fundamental building blocks of financial accounting. They are essential for recording financial transactions, preparing accurate financial statements, and ensuring that the accounting equation is always in balance. The double-entry bookkeeping method and accrual accounting principles are key components of the accounting entry process, and they play a crucialrole in the accurate and reliable reporting of an organization's financial position and performance.。

1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资 short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables121~122 存货 inventories1211 商品存货merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品consigned finished goods1223 副产品 by-products 1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll 1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance 1254 用品盘存 office supplies 1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses 126 预付款项 prepayments1261 预付货款 prepayment for purchases 1268 其它预付款项 other prepayments 128~129 其它流动资产 other current assets 1281 进项税额 VAT paid ( or input tax) 1282 留抵税额 excess VAT paid (or overpaid VAT) 1283 暂付款 temporary payments 1284 代付款 payment on behalf of others 1285 员工借支 advances to employees 1286 存出保证金 refundable deposits 1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreignexchange losses 1293 业主(股东)往来 owners'(stockholders') current account1294 同业往来 current account withothers 1298 其它流动资产-其它 othercurrent assets - other 13 基金及长期投资 funds and long-term investments 131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金contingency fund1314 退休基金 pension fund1318 其它基金 other funds 132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost overmarket value of long-term investments 14~ 15 固定资产 property , plant,and equipment141 土地 land 1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累积折旧 -土地改良物accumulated depreciation - land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings1438 房屋及建物-重估增值 buildings -revaluation increments1439 累积折旧-房屋及建物 accumulated depreciation - buildings 144~146 机(器)具及设备 machinery and equipment 1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments 1449 累积折旧-机(器)具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements 1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程 construction in progress 1562 预付购置设备款 prepayment for equipment 158 杂项固定资产 miscellaneousproperty, plant, and equipment 1581杂项固定资产miscellaneousproperty, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, andequipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation -miscellaneous property, plant, and equipment 16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值 natural resources -revaluation increments 1619 累积折耗-天然资源 accumulated depletion - naturalresources17 无形资产 intangible assets171 商标权 trademarks 1711 商标权 trademarks 172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise 174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software 1751计算机软件 computer software cost 176 商誉 goodwill1761 商誉 goodwill 177 开办费 organization costs1771 开办费 organization costs 178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs 1782 租赁权益改良 leasehold improvements 1788 其它无形资产-其它 otherintangible assets - other18 其它资产 other assets 181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pensioncost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 1841 长期应收票据 long-term notes receivable 1842 长期应收帐款 long-term accounts receivable 1843 催收帐款 overdue receivables 1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance foruncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others 1858 出租资产 -重估增值 assets leased to others - incremental valuefrom revaluation1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others 186 存出保证金 refundable deposit1861 存出保证金 refundable deposits 188 杂项资产 miscellaneous assets 1881 受限制存款 certificate of deposit - restricted 1888 杂项资产 -其它 miscellaneous assets2 负债 liabilities 21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt) 2111 银行透支 bank overdraft2112 银行借款 bank loan 2114 短期借款 -业主 short-term borrowings - owners 2115 短期借款 -员工 short-term borrowings - employees 2117 短期借款-关系人 short-termborrowings- related parties2118 短期借款 -其它 short-term borrowings - other 212 应付短期票券 short-term notesand bills payable 2121 应付商业本票 commercial paperpayable 2122 银行承兑汇票 bank acceptance 2128 其它应付短期票券othershort-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable 2131 应付票据 notes payable2137 应付票据-关系人 notes payable- related parties 2138 其它应付票据 other notes payable 214 应付帐款 accounts pay able 2141 应付帐款 accounts payable2147 应付帐款-关系人 accounts payable - related parties216 应付所得税 income taxes payable 2161 应付所得税 income tax payable 217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable 2174 应付营业税 accrued VAT payable 2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable 218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable 2182 应付远汇款-外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased 2185 应付设备款 Payables on equipment 2187 其它应付款-关系人 other payables - related parties 2191 应付股利 dividend payable 2192 应付红利 bonus payable 2193 应付董监事酬劳 compensationpayable to directors and supervisors2198 其它应付款 -其它 otherpayables - other226 预收款项advance receipts 2261 预收货款 sales revenuereceived in advance2262 预收收入 revenue received inadvance 2268 其它预收款 other advancereceipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes andaccounts payable due within one yearor one operating cycle 2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables torelated parties - current portion2278 其它一年或一营业周期内到期长期负债 other long-term lia-bilities - current portion 228~229 其它流动负债 other currentliabilities 2281 销项税额 VAT received(oroutput tax) 2283 暂收款 temporary receipts2284 代收款 receipts under custody 2285 估计售后服务/保固负债 estimated warranty liabilities 2291 递延所得税负债 deferredincome tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来 current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债 long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项 long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables 234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities – other3 业主权益 owners' equity31 资本 capital311 资本（或股本） capital3111 普通股股本capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本 capital32 资本公积 additional paid-in capital 321 股票溢价 paid-in capital in excess of par 3211 普通股股票溢价 paid-incapital in excess of par- common stock3212 特别股股票溢价 paid-in capital in excess of par- preferred stock 323 资产重估增值准备 capitalsurplus from assets revaluation 3231 资产重估增值准备 capitalsurplus from assets revaluation 324 处分资产溢价公积 capitalsurplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets 325 合并公积 capital surplus from business combination 3251 合并公积 capital surplus from business combination326 受赠公积 donated surplus 3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital 3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions 33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve 3322 改良扩充准备 improvement and expansion reserve3323 偿债准备 special reserve forredemption of liabilities3328 其它特别盈余公积 otherspecial reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated(or accumulated deficit) 3351 累积盈亏 accumulated profit orloss3352 前期损益调整 prior periodadjustments3353 本期损益 net income or lossfor current period34 权益调整 equity adjustments 341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments 3411长期股权投资未实现跌价损失unrealized loss on market valuedecline of long-term equityinvestments 342累积换算调整数cumulativetranslation adjustment 3421 累积换算调整数 cumulativetranslation adjustments343 未认列为退休金成本之净损失net loss not recognized as pensioncost 3431 未认列为退休金成本之净损失net loss not recognized as pensioncosts 35 库藏股 treasury stock 351 库藏股 treasury stock 3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest4 营业收入 operating revenue 41 销货收入 sales revenue 411 销货收入 sales revenue 4111 销货收入 sales revenue4112 分期付款销货收入 installmentsales revenue 417 销货退回 sales return 4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入 service revenue 47 业务收入 agency revenue471 业务收入 agency revenue 4711 业务收入 agency revenue48 其它营业收入 other operatingrevenue488 其它营业收入-其它 otheroperating revenue4888 其它营业收入-其它 otheroperating revenue - other5 营业成本 operating costs51 销货成本 cost of goods sold 511 销货成本 cost of goods sold 5111 销货成本 cost of goods sold 5112 分期付款销货成本 installment cost of goods sold512 进货 purchases 5121 进货 purchases5122 进货费用 purchase expenses 5123 进货退出 purchase returns 5124 进货折让 charges on purchased merchandise513 进料 materials purchased 5131 进料 material purchased5132 进料费用 charges on purchased material 5133 进料退出 material purchasereturns5134 进料折让 material purchaseallowances 514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead 5151 间接人工 indirect labor5152 租金支出 rent expense, rent 5153 文具用品 office supplies (expense)5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses) 5157 修缮费 repair(s) and maintenance (expense )5158 包装费 packing expenses5161 水电瓦斯费 utilities(expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced 5166 税捐 taxes 5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal (expenses)5173 职工福利 employee benefits/welfare 5176 训练费 training (expense)5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs 57 业务成本 gency costs 571 业务成本 agency costs 5711 业务成本 agency costs58 其它营业成本 other operatingcosts588 其它营业成本-其它 otheroperating costs-other5888 其它营业成本-其它 otheroperating costs - other6 营业费用 operating expenses 61 推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent 6153 文具用品 office supplies (expense)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses) 6157 修缮费 repair(s) and maintenance (expense)6159 广告费 advertisement expense, advertisement6161 水电瓦斯费 utilities(expense)6162 保险费 insurance (expense)6164 交际费 entertainment(expense) 6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts 6168 折旧 depreciation expense 6169 各项耗竭及摊提 various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense) 6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses625~628 管理及总务费用 general & administrative expenses6251 薪资支出 payroll expense 6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses) 6257 修缮费 repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense) 6264 交际费 entertainment (expense)6265 捐赠 donation (expense) 6266 税捐 taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧 depreciation expense 6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales 6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare 6274 研究发展费用 research and development expense6275 佣金支出 commission (expense) 6276 训练费 training (expense) 6278 劳务费 professional service fees 6288 其它管理及总务费用 other general and administrative expenses63 研究发展费用 research and development expenses635~638 研究发展费用 research and development expenses 6351 薪资支出 payroll expense 6352 租金支出 rent expense, rent 6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight 6356 邮电费 postage (expenses) 6357 修缮费 repair(s) andmaintenance (expense) 6361 水电瓦斯费 utilities(expense)6362 保险费 insurance (expense) 6364 交际费 entertainment(expense) 6366 税捐 taxes6368 折旧 depreciation expense 6369 各项耗竭及摊提 variousamortization6372 伙食费 meal (expenses) 6373 职工福利 employeebenefits/welfare 6376 训练费 training (expense)6378 其它研究发展费用 other research and development expenses7 营业外收入及费用 non-operatingrevenue and expenses, otherincome(expense)71~74 营业外收入 non-operating revenue 711 利息收入 interest revenue 7111 利息收入 interestrevenue/income 712 投资收益 investment income7121 权益法认列之投资收益investment income recognized underequity method 7122 股利收入 dividends income 7123 短期投资市价回升利益 gain onmarket price recovery of short-terminvestment 713 兑换利益 foreign exchange gain7131 兑换利益 foreign exchange gain 714 处分投资收益 gain on disposalof investments7141 处分投资收益 gain on disposal of investments 715 处分资产溢价收入 gain on disposal of assets 7151 处分资产溢价收入 gain on disposal of assets 748 其它营业外收入 other non-operating revenue7481 捐赠收入 donation income 7482 租金收入 rent revenue/income 7483 佣金收入 commission revenue/income7484 出售下脚及废料收入 revenue from sale of scraps7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory 7487 坏帐转回利益 gain on reversal of bad debts 7488 其它营业外收入-其它 other non-operating revenue- other items 75~ 78 营业外费用 non-operating expenses 751 利息费用 interest expense 7511 利息费用 interest expense 752 投资损失 investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method 7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market 753 兑换损失 foreign exchange loss7531 兑换损失 foreign exchange loss754 处分投资损失 loss on disposal of investments7541 处分投资损失 loss on disposalof investments755 处分资产损失 loss on disposal of assets7551 处分资产损失 loss on disposal of assets 788 其它营业外费用 other non-operating expenses 7881 停工损失 loss on work stoppages 7882 灾害损失 casualty loss 7885 存货盘损 loss on physicalinventory 7886 存货跌价及呆滞损失 loss formarket price decline and obsoleteand slow-moving inventories 7888 其它营业外费用-其它 othernon-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit) 81 所得税费用(或利益) income tax expense (or benefit) 811 所得税费用(或利益) income tax expense (or benefit) 8111 所得税费用（或利益） income tax expense ( or benefit)9 非经常营业损益 nonrecurring gainor loss91 停业部门损益 gain(loss) from discontinued operations 911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment 912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益 gain(loss) from disposal ofdiscontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利 minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income中英文资产负债表资产ASSETS流动资产：CURRENT ASSETS：现金Cash on hand银行存款Cash in bank有价证券Marketable securities应收票据Notes receivable应收账款Accounts receivable减：坏账准备Less：Provision for bad debts预付帐款Advances to suppliers其他应收款Other receivables待摊费用 Deferred and prepaid expenses存货Inventories减：存货变现损失准备Less：Provision for loss on realization of inventories一年内到期的长期投资 Long-term investments maturing within one year其他流动资产 Other current assets流动资产合计 Total current assets长期投资： LONG TERM INVESTMENTS长期投资Long-term investments一年以上的应收款项 Receivables collectable after one year固定资产： FIXED ASSETS：固定资产原价Fixed assets-cost减：累计折旧Less：Accumulated depreciationcost固定资产净值 Fixed assets-net value固定资产清理Disposal of fixed assets在建工程： CONSTRUCTION IN PROGRESS在建工程Construction in progress无形资产：INTANGIBLE ASSETS：场地使用权Land occupancy righ工业产权及专有技术 Industary property rights and proprietary technology其它无形资产Otherintangible assets无形资产合计 Total intangibles assets：其它资产： OTHER ASSETS：开办费Organization expenses筹建期间汇兑损失Exchange loss during start-up period递延投资损失 Deferred loss on investm递延税款借项Deferred taxes debi其它递延支出Other deferred expense待转销汇兑损失Unamortized cxehangs loss负债及所有者权益LIABILITIES AND OWNER'S EQUITY流动负债： CURRENT LIABILITIES：短期借款Short-term loans应付票据Notes payable应付账款Accounts payable应付工资Accrued payroll应交税金Taxes payable应付股利Dividends payable预收货款 Advances from customers其它应付款Other payables预提费用Accrued expense职工奖励及福利基金 Staff and worker's bonus and welfare fund一年内到期的长期负债 Long-term liabilities due within one year其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期负债：LONG-TERM LIABILITIES：长期借款Long-term loans应付公司债Dividends payable应付公司债溢价（折价）Premium(discount)on debentures payable一年以上的应付款项Payables due after one year长期负债合计 Total long-term liabilities其他负债： OTHER LIABILITIES筹建期间汇兑收益Exchange gain during start-up period递延投资收益Deferred gain on investments递延税款贷项Deferred tax credits其他递延贷项Other deferred credits待转销汇兑收益Unamortized exchange gain其他负债合计Total other liabilities负债合计Total liabilities所有者权益：OWNER'S EQUITY资本总额 Registered capital (货币名称及金额currency and amount___)实收资本 Paid-in capital (非人民币资本期末金额amount of non-RMB currency at end of period___)其中：中方投资 Chinese investments(非人民币资本期末金额amount of non-RMB currency at end of period___)外方投资 Foreign investments(非人民币资本期末金额amount of non-RMB currency at end of period___)减：已归还投资Less：Investments returned资本公积 Capital surplus储备基金 Reserve fund企业发展基金 Enterprise expansion fund利润归还投资Profit capitalised on return of investments本年利润 Current year net income未分配利润Undistributed profit所有者权益总计 Total owner's equity负债及所有者权益总计TOTAL LIABILITIES AND OWNER'S EQUITY。

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。

常用的做账会计分录英文回答：Common Accounting Journal Entries.Revenue.Dr. Cash / Accounts Receivable.Cr. Revenue.Expenses.Dr. Expense.Cr. Cash / Accounts Payable.Assets.Dr. Asset.Cr. Cash / Accounts Payable.Liabilities.Dr. Liability.Cr. Cash / Revenue.Equity.Dr. Owner's Equity.Cr. Revenue / Expenses.Other Common Journal Entries.Adjusting Journal Entries.To record accrued revenue and expenses. To record depreciation and amortization.Closing Journal Entries.To close revenue and expense accounts to Owner's Equity.Reversing Journal Entries.To reverse adjusting journal entries at the beginning of the next period.中文回答：常用的做账会计分录。

收入。

借，现金 / 应收账款。

贷，收入。

费用。

借，费用。

贷，现金 / 应付账款。

资产。

借，资产。

贷，现金 / 应付账款。

负债。

借，负债。

贷，现金 / 收入。

所有者权益。

借，所有者权益。

贷，收入 / 费用。

其他常见的会计分录。

调整分录。

记录应付未收的收入和费用。

记录折旧和摊销。

结账分录。

将收入和费用账户结转至所有者权益。

冲销分录。

在下期开始时冲销调整分录。

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。

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。

1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金other cash and cash equivalents 112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资 -政府债券 short-term investments - government bonds1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties1188 其它应收款 - 其它 other receivables - other 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit 1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted 1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses 1293 业主(股东)往来 owners'(stockholders') current account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other 13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资long-term real estatein-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments 14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物 accumulated depreciation - buildings144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款 construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment1581杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值 natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs 1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties 1848 其它长期应收款项 other long-term receivables 1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted 1888 杂项资产 -其它 miscellaneous assets2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners 2115 短期借款 -员工 short-term borrowings - employees 2117 短期借款-关系人 short-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other 212 应付短期票券 short-term notes and bills payable 2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据-关系人 notes payable - related parties 2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款-关系人 accounts payable - related parties 216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable 2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract 2184 应付土地房屋款payables on land and building purchased2185 应付设备款 Payables on equipment 2187 其它应付款-关系人 other payables - related parties 2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities 2292 递延兑换利益 deferred foreign exchange gain 2293 业主(股东)往来 owners' current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank 2324 长期借款 -业主 long-term loans payable - owners 2325 长期借款 -员工 long-term loans payable - employees 2327 长期借款-关系人 long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other 233 长期应付票据及款项 long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人 Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税 accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities 2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received 2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债-其它 miscellaneous liabilities – other3 业主权益 owners' equity31 资本 capital311 资本（或股本） capital3111 普通股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed 3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock3212 特别股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination 3251 合并公积capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital 3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-incapital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备 improvement and expansion reserve 3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积 other special reserve335 未分配盈余(或累积亏损)retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏 accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period 34 权益调整 equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments 3411长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments 342累积换算调整数cumulative translation adjustment 3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest 4 营业收入 operating revenue41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue 417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入 agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入 other operating revenue488 其它营业收入-其它 other operating revenue 4888 其它营业收入-其它 other operating revenue - other5 营业成本 operating costs51 销货成本 cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cost of goods sold 512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅费 travelling expense, travel5155 运费 shipping expenses, freight5156 邮电费 postage (expenses)5157 修缮费 repair(s) and maintenance (expense )5158 包装费 packing expenses5161 水电瓦斯费 utilities (expense)5162 保险费 insurance (expense)5163 加工费 manufacturing overhead - outsourced5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal (expenses)5173 职工福利 employee benefits/welfare5176 训练费 training (expense)5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs57 业务成本 gency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本 other operating costs588 其它营业成本-其它 other operating costs-other 5888 其它营业成本-其它 other operating costs - other6 营业费用 operating expenses61 推销费用 selling expenses615~618 推销费用 selling expenses 6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense)6159 广告费 advertisement expense, advertisement 6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses 625~628 管理及总务费用general & administrative expenses6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement 6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧 depreciation expense6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense 6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用 research and development expenses 635~638 研究发展费用research and development expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费 repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费 insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用 other research and development expenses 7 营业外收入及费用 non-operating revenue and expenses, other income(expense)71~74 营业外收入 non-operating revenue711 利息收入 interest revenue7111 利息收入 interest revenue/income712 投资收益 investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入 dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益 foreign exchange gain7131 兑换利益 foreign exchange gain714 处分投资收益 gain on disposal of investments 7141 处分投资收益 gain on disposal of investments 715 处分资产溢价收入 gain on disposal of assets 7151 处分资产溢价收入 gain on disposal of assets 748 其它营业外收入 other non-operating revenue7481 捐赠收入 donation income7482 租金收入 rent revenue/income7483 佣金收入 commission revenue/income7484 出售下脚及废料收入 revenue from sale of scraps 7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory7487 坏帐转回利益 gain on reversal of bad debts 7488 其它营业外收入-其它 other non-operating revenue- other items75~ 78 营业外费用 non-operating expenses751 利息费用 interest expense7511 利息费用 interest expense752 投资损失 investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失 foreign exchange loss 7531 兑换损失 foreign exchange loss754 处分投资损失 loss on disposal of investments 7541 处分投资损失 loss on disposal of investments 755 处分资产损失 loss on disposal of assets 7551 处分资产损失 loss on disposal of assets 788 其它营业外费用 other non-operating expenses 7881 停工损失 loss on work stoppages 7882 灾害损失 casualty loss7885 存货盘损 loss on physical inventory7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它 other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益） income tax expense ( or benefit)9 非经常营业损益 nonrecurring gain or loss91 停业部门损益 gain(loss) from discontinued operations911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益 gain(loss) from disposal of discontinued segment92 非常损益 extraordinary gain or loss 921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss93 会计原则变动累积影响数 cumulative effect of changes in accounting principles931 会计原则变动累积影响数 cumulative effect of changes in accounting principles9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles 94 少数股权净利 minority interest income 941 少数股权净利 minority interest income 9411 少数股权净利 minority interest income中英文资产负债表资产 ASSETS 流动资产： CURRENT ASSETS ： 现 金 Cash on hand 银行存款 Cash in bank 有价证券 Marketable securities 应收票据 Notes receivable应收账款 Accounts receivable减：坏账准备 Less ：Provision for bad debts预付帐款 Advances to suppliers其他应收款 Other receivables 待摊费用 Deferred and prepaid expenses 存 货 Inventories 减：存货变现损失准备Less ：Provision for loss on realization of inventories一年内到期的长期投资 Long-term investments maturing within one year其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资： LONG TERM INVESTMENTS 长期投资 Long-term investments 一年以上的应收款项 Receivables collectable after one year固定资产： FIXED ASSETS ：固定资产原价 Fixed assets-cost减：累计折旧 Less：Accumulated depreciationcost固定资产净值 Fixed assets-net value 固定资产清理 Disposal of fixed assets 在建工程： CONSTRUCTION IN PROGRESS 在建工程 Construction in progress 无形资产： INTANGIBLE ASSETS：场地使用权 Land occupancy righ工业产权及专有技术 Industary property rights and proprietary technology其它无形资产 Other intangible assets无形资产合计 Total intangibles assets：其它资产： OTHER ASSETS：开办费 Organization expenses筹建期间汇兑损失 Exchange loss during start-up period递延投资损失 Deferred loss on investm递延税款借项 Deferred taxes debi其它递延支出 Other deferred expense待转销汇兑损失 Unamortized cxehangs loss负债及所有者权益 LIABILITIES AND OWNER'S EQUITY 流动负债： CURRENT LIABILITIES：短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable应付工资 Accrued payroll应交税金 Taxes payable应付股利 Dividends payable预收货款 Advances from customers其它应付款 Other payables预提费用 Accrued expense职工奖励及福利基金 Staff and worker's bonus and welfare fund一年内到期的长期负债 Long-term liabilities due within one year 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期负债： LONG-TERM LIABILITIES：长期借款 Long-term loans应付公司债 Dividends payable应付公司债溢价（折价） Premium(discount)on debentures payable一年以上的应付款项 Payables due after one year 长期负债合计Total long-term liabilities其他负债： OTHER LIABILITIES筹建期间汇兑收益 Exchange gain during start-up period递延投资收益Deferred gain on investments递延税款贷项 Deferred tax credits 其他递延贷项 Other deferred credits 待转销汇兑收益 Unamortized exchange gain 其他负债合计Total other liabilities负债合计 Total liabilities所有者权益： OWNER'S EQUITY资本总额 Registered capital (货币名称及金额currency and amount___)实收资本 Paid-in capital (非人民币资本期末金额amount of non-RMB currency at end of period___)其中：中方投资 Chinese investments(非人民币资本期末金额amount of non-RMB currency at end of period___)外方投资 Foreign investments(非人民币资本期末金额amount of non-RMB currency at end of period___) 减：已归还投资 Less：Investments returned资本公积 Capital surplus储备基金 Reserve fund企业发展基金 Enterprise expansion fund利润归还投资Profit capitalised on return ofinvestments本年利润 Current year net income未分配利润 Undistributed profit所有者权益总计 Total owner's equity负债及所有者权益总计 TOTAL LIABILITIES AND OWNER'S EQUITY11111111。

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。