英文版会计分录
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专业英语会计分录 Prepared on 24 November 2020专业英语分录练习1. The owner of Johnson company, Mr. Deep and his friends, invested 75 000 in cash, Land valuing 50 000 and Equipment A valuing 73 000 into the company.Dr. CashLandEquipment ACr. Capital2. Johnson Company receive a long-term bank loan of 60 000. The bank agreed to lend the money to it for 3 years with the annual interest rate of 12% and the interest shall be paid annually at the year ends while the principal should be paid back at the end of the third year. How did the company make the entry on Dec. 31Jan 1 Dr. cash 60 000Cr. Loan 60 000Dec 31 Dr. interest expense 600Interest payable 6600Cr. Cash 72003. Jan 1 Buy the business insurance for one year costing 24 000, the bill has not paid yet. Dr. prepaid insurance/unexpired insurance 24 000payable 24 0004. Johnson Company purchased 10 000 raw materials on credit and the supplier agree to collect cash one month later.Dr. raw materials 10 000Cr. Account payable 10 0005 Jan6 The company bought a company car at 11 000 for cash and cost 1 000 for transportation.Dr. Car 12000Cr. Cash 120006. The company paid to the manufacturing workers 10 000(all direct) and administrative staffs 4 500 (nonmanufacturing).Dr. manufacturing payroll 10000Salary expenses 4500Cr. Cash 145007. Company moved all the finished goods, with the cost of 45 500, into warehouse ready for sale.Dr. finished goods 45500Cr. Work in process 455008. Jan 11 Sale the product for 125 000. Half of the sales were for cash, half on credit. Also, it reported the cost of 40 000.Dr. cash 62500Account receivable 62500Cr. Sales revenue 125000Dr. cost of goods sold 40 000Cr. Finished goods 40 0009. Jan 31 Company used bad debt allowance method to record bad debt expense. It recognized 6% of the ending balance of Accounts receivable as the bad debt expense of that accounting period.Dr. bad debt expense 62500*6%=3750Cr. Bad debt allowance 62500*6%=3750 10. Jan 31 Record the accrual expense. (Suppose the car is supposed to be used for 5 years.)Dr. insurance expense 2000Cr. Prepaid insurance 2000Dr. Depreciation expense 200Cr. Accumulated Depreciation 200Dr. Interest expense 600Cr. Interest payable 60011. Jan 31 Close all the revenue account and expense account.Dr. sales revenue 125000Cr. Income summary 125000Dr. Income summary 51 050Cr. Salary expense 4500COGS 40000Bad debt expense 3750Insurance expense 2000Depreciation expense 200Interest expense 60012. Jan 31 Close the income summary account.Dr. income summary 73 950Cr. Retained earnings 73 950。
国际会计分录Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰财会名词汉英对照表(1)会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern)Assumption 会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owners Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting)Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning------------------------------------------------------------(2)会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries----------------------------------------------------------(3)现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee------------------------------------------------------------(4)存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio------------------------------------------------------------(5)长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization--------------------------------------------------------- (6)固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残?nbsp;Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments--------------------------------------------------------(7)无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization--------------------------------------------------------(8)流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method------------------------------------------------------------(9)长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券T erm Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率,票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付Repayment at maturity提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan--------------------------------------------------(10)业主权益权益Equity业主权益Owners equity股东权益Stockholders equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation------------------------------------------------------------(11)财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制(报表)Prepare工作底稿Worksheet多步式Multi-step单步式Single-step----------------------------------------------------------- (12)财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis(现金流量表)财务状况变动表中的营运资金基础SCFP.Working Capital Basis (资金来源与运用表)营运资金Working Capital全部资源概念All-resources concept直接:)业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities----------------------------------------------------------- (13)财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio(14)合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method------------------------------------------------------------(15)物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses现行价值与统一币值会计Constant dollar and current cost accounting。
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。
精品资料常用会计分录和会计词汇中英文对照表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: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: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。
ACCA会计分录中英对照表:所有者权益篇
资本 Capita 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock 已归还投资 Investment Returned 资本公积 Capital reserve 资本(或股本)溢价Cpital(or Stock) premium 接受捐赠非现金资产准备Receive non-cash donate reserve 股权投资准备 Stock right investment reserves 拨款转入Allocate sums changeover in 外币资本折算差额 Foreign currency capital 其他资本公积 Other capital reserve 盈余公积 Surplus reserves 法定盈余公积 Legal surplus 任意盈余公积 Free surplus reserves 法定公益金 Legal public welfare fund 储备基金 Reserve fund 企业发展基金 Enterprise expension fund 利润归还投资 Profits capitalizad on return of investment 利润 Profits 本年利润 Current year profits。
专业英语分录练习1. Jan.1 The owner of Johnson company, Mr. Deep and his friends, invested 75 000 in cash, Land valuing 50 000 and Equipment A valuing 73 000 into the company.Dr. CashLandEquipment ACr. Capital2. Jan.1 Johnson Company receive a long-term bank loan of 60 000. The bank agreed to lend the money to it for 3 years with the annual interest rate of 12% and the interest shall be paid annually at the year ends while the principal should be paid back at the end of the third year. How did the company make the entry on Dec. 31?Jan 1 Dr. cash 60 000Cr. Loan 60 000Dec 31 Dr. interest expense 600Interest payable 6600Cr. Cash 72003. Jan 1 Buy the business insurance for one year costing 24 000, the bill has not paid yet. Dr. prepaid insurance/unexpired insurance 24 000Cr.Account payable 24 0004. Jan.2 Johnson Company purchased 10 000 raw materials on credit and the supplier agree to collect cash one month later.Dr. raw materials 10 000Cr. Account payable 10 0005 Jan6 The company bought a company car at 11 000 for cash and cost 1 000 for transportation.Dr. Car 12000Cr. Cash 120006. Jan.7 The company paid to the manufacturing workers 10 000(all direct) and administrative staffs 4 500 (nonmanufacturing).Dr. manufacturing payroll 10000Salary expenses 4500Cr. Cash 145007. Jan.8 Company moved all the finished goods, with the cost of 45 500, into warehouse ready for sale.Dr. finished goods 45500Cr. Work in process 455008. Jan 11 Sale the product for 125 000. Half of the sales were for cash, half on credit. Also, it reported the cost of 40 000.Dr. cash 62500Account receivable 62500Cr. Sales revenue 125000Dr. cost of goods sold 40 000Cr. Finished goods 40 0009. Jan 31 Company used bad debt allowance method to record bad debt expense. It recognized 6% of the ending balance of Accounts receivable as the bad debt expense of that accounting period.Dr. bad debt expense 62500*6%=3750 Cr. Bad debt allowance 62500*6%=375010. Jan 31 Record the accrual expense. (Suppose the car is supposed to be used for 5 years.)Dr. insurance expense 2000Cr. Prepaid insurance 2000Dr. Depreciation expense 200Cr. Accumulated Depreciation 200Dr. Interest expense 600Cr. Interest payable 60011. Jan 31 Close all the revenue account and expense account.Dr. sales revenue 125000Cr. Income summary 125000Dr. Income summary 51 050Cr. Salary expense 4500COGS 40000Bad debt expense 3750Insurance expense 2000Depreciation expense 200Interest expense 60012. Jan 31 Close the income summary account.Dr. income summary 73 950Cr. Retained earnings 73 950。
常用会计分录和会计词汇中英文对照表资料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: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,从银行提取现金8000元,以备发放本月工资。
From the bank to withdraw cash from a 8000$, for issuing this month salary.借:库存现金8000贷:银行存款8000借:应付职工薪酬8000贷:库存现金80002,从银行借入期限三月贷款100000元,存入银行From the bank loan period march a loan of 100000 RMB, the bank2、借:银行存款100000贷:短期贷款1000003,企业购入设备一台,买价24000元,包装费300元,运输费700元,不需安装,直接交付使用。
Enterprise purchase equipment one, purchase price is 24000 yuan, packing charge 300 yuan, shipping cost is 700 yuan, do not need to install, direct delivery and use.借:固定资产25000贷:银行存款250004,购入乙材料8000千克,每千克0.5元,运杂费40元,税款及运费以银行存款支付,材料尚未到。
Buy b material 8000 kg, 0.5 yuan per kg, carry forty yuan, tax and freight to bank deposit payment, material not to.借:材料采购—乙材料4040应交税金—应交增值税(进项税额) 680贷:银行存款47205,上述乙采购验收入库。
The above b procurement check incoming.借:原材料—乙材料4040贷:材料采购—乙材料40406,计提固定资产折旧,车间使用的固定资产折旧1400元,厂部使用设备折旧800元。
Date : 10/11/2011 Page no. 1Time : 4:35 PM Eternal Energy Int'l Investment Limited1228, 12/F., One Grand Tower,639, Nathan Road, Kowloon,Hong Kong SARCHART OF ACCOUNTSAccount Acct.Number Description Type Level Type General---------- -------------------------------- --------- ----- ------- ----------1 Assets Asset 1 GENERAL11 Current Assets 流动资产 Asset 2 GENERAL 11101 Cash 现金 Asset 3 GENERAL 1111011 Petty Cash 零用现金 Asset 4 DETAIL 11011102 Cash In Banks 银行存款 Asset 3 GENERAL 1111021 Checking Account 支票账户 Asset 4 DETAIL 110211022 Payroll Account 工资账户 Asset 4 DETAIL 110211023 Savings Account 存款 Asset 4 DETAIL 11021103 Trade Securities 证券买卖 Asset 3 GENERAL 11 11031 Mkt Debt Securities市场债务证券 Asset 4 GENERAL 1103 110311 Corporate Bonds 公司债券 Asset 4 DETAIL 1103110312 U.S. Gov't Bonds 国家债券 Asset 5 DETAIL 11031110313 Municipal Bonds 城市债券 Asset 5 DETAIL 1103111032 Mkt Equity Securities 市场权益债券 Asset 4 GENERAL 1103 110321 Corporate Stock 公司股票 Asset 5 DETAIL 110321104 Accounts Recivable 应收账户 Asset 3 GENERAL 1111041 Client Receivables Module 应收账款 Asset 4 DETAIL 110411042 Allow for Doubtful Acct. 可预计负债 Asset 4 DETAIL 1104 1105 Other Receivables 其他应收款 Asset 3 GENERAL 11 11051 Loans to Officers 管理人员借款 Asset 4 DETAIL 1105 11052 Loans to Employees 员工借款 Asset 4 DETAIL 11051106 Supplies 供应商 Asset 3 GENERAL 1111061 Supplies Module 供应商单位明细 Asset 4 DETAIL 110611062 Allowance for Damage/Obso 工伤津贴 Asset 4 DETAIL 110612 Fixed Assets 固定资产 Asset 2 GENERAL 11201 Autos & Trucks 车辆 Asset 3 GENERAL 1212011 Autos-Original Value 车辆原值 Asset 4 DETAIL 120112012 Accumulated Deprec.-Autos累积折旧 Asset 4 DETAIL 12011202 Furniture & Fixtures 家俱和夹具 Asset 3 GENERAL 12 12021 Furn & Fix-Original Value 原值 Asset 4 DETAIL 120212022 Accum. Deprec - Furniture 折旧 Asset 4 DETAIL 12021203 Buildings & Grounds 房屋,土地 Asset 3 GENERAL 1212031 Building-Original Value 原值 Asset 4 DETAIL 120312032 Accum. Deprec. - Building 折旧 Asset 4 DETAIL 12031204 Office Equipment 办公设备 Asset 3 GENERAL 1212041 Off. Equip-Original Value 办公设备原值 Asset 4 DETAIL 1204 12042 Accum Deprec-Office Equip 折旧 Asset 4 DETAIL 12041205 Other Assets 其他资产 Asset 3 GENERAL 1212051 Other Assets Org. Value 其他资产原值 Asset 4 DETAIL 1205 12052 Accum Deprec-Other Assets 折旧 Asset 4 DETAIL 120513 Deferred Assets 递延资产 Asset 2 GENERAL 11301 Leasehold Improvements 融资租赁设备 Asset 3 GENERAL 13 13011 Orig Value -Lease Improve 原值 Asset 4 DETAIL 130113012 Accum. Deprec. - Lease 折旧 Asset 4 DETAIL 13011302 Organization Expenses 开办费 Asset 3 GENERAL 1313021 Original Value - Org Exp. 开办费原值 Asset 4 DETAIL 1302 13022 Accum. Amort - Org Exp. 开办费摊销 Asset 4 DETAIL 1302 1303 Prepaid Expenses 预付费用 Asset 3 GENERAL 1313031 Prepaid Insurance 预付保险费 Asset 4 DETAIL 1303 13032 Prepaid Rent 预付租金 Asset 4 DETAIL 130313033 Prepaid Interest 预付利息 Asset 4 DETAIL 130313034 Prepaid Taxes 预付税费 Asset 4 DETAIL 130314 Other Assets 其他资金 Asset 2 GENERAL 11401 Deposits 存款 Asset 3 GENERAL 14Date : 10/11/2011 Page no. 2Time : 4:35 PM Eternal Energy Int'l Investment Limited1228, 12/F., One Grand Tower,639, Nathan Road, Kowloon,Hong Kong SARCHART OF ACCOUNTSAccount Acct.Number Description Type Level Type General---------- -------------------------------- --------- ----- ------- ----------14011 Rent Deposit 房租收入 Asset 4 DETAIL 140114012 Lease Deposit 租赁款 Asset 4 DETAIL 140114013 Utilities Deposit 国债 Asset 4 DETAIL 140114014 Security Deposit 证券收入 Asset 4 DETAIL 14011402 Invest. Held to Maturity 长期证券投资 Asset 3 GENERAL 14 14021 Certificate Of Deposit 信用证 Asset 4 DETAIL 140214022 Lng Term Debt Security 长期债权投资 Asset 4 DETAIL 1402 14023 Lng Term Equity Security 长期股权投资 Asset 4 DETAIL 1402 2 Liabilities 负债 Liability 1 GENERAL21 Short Term Liabilities 短期负债 Liability 2 GENERAL 22101 Accounts Payable 应付账款 Liability 3 GENERAL 2121011 Accounts Payable - Vendor 供应商 Liability 4 DETAIL 210121012 American Express 美国邮政 Liability 4 DETAIL 210121013 Master Card 信用卡 Liability 4 DETAIL 210121014 Shareholder Loan-Hareward 股东借款 Liability 4 DETAIL 21012102 Clients Escrow 预付账款 Liability 3 DETAIL 212103 Payroll Liabilities 应付职工薪酬 Liability 3 GENERAL 21 21031 Disability Insurance Liab 工伤保险 Liability 4 DETAIL 210321032 Health Insurance Liab. 健康保险 Liability 4 DETAIL 210321033 Dental Insurance Liab.牙科保险 Liability 4 DETAIL 210321034 Cafeteria Plan Liab. 失业保险 Liability 4 DETAIL 210321035 401 (K) Liab. Liability 4 DETAIL 210321036 Profit Sharing Liab. 应付职工利益 Liability 4 DETAIL 2103 21037 Pension Plan Liab. 应付福利费 Liability 4 DETAIL 2103 2104 Taxes Payable 应付税费 Liability 3 GENERAL 2121041 Payroll Taxes Payable 消费税 Liability 4 GENERAL 2104210411 Federal Payroll Taxes 个人所得税 Liability 5 DETAIL 21041 210412 State Payroll Tax W/Held 国家征收个人所得 Liability 5 DETAIL 21041210413 Local Payroll Tax W/Held 地方征收个人所得 Liability 5 DETAIL 21041 210414 FUTA 失业税 Liability 5 DETAIL 21041210415 SUI 水污染税 Liability 5 DETAIL 21041210416 SDI 土壤污染税 Liability 5 DETAIL 21041 21042 Sales Tax Payable 营业税 Liability 4 GENERAL 2104210421 State Sales Tax Payable 应交国家营业税 Liability 5 DETAIL 21042 210422 County Sales Tax Payable 应交州际营业税 Liability 5 DETAIL 21042210423 City Sales Tax Payable应交城市营业税 Liability 5 DETAIL 21042 210424 Other Sales Tax Payable 应交其他营业税 Liability 5 DETAIL 2104221043 Income/Property Tax 所得税 Liability 4 GENERAL 2104210431 Federal Income Tax 国家所得税 Liability 5 DETAIL 21043 210432 State Income Tax 州所得税 Liability 5 DETAIL 21043210433 Local Income Tax 应交所在地所得税 Liability 5 DETAIL 21043210434 Franchise Tax特许经营所得税 Liability 5 DETAIL 21043210435 Property Tax 财产所得税 Liability 5 DETAIL 210432105 Accrued Liabilities 应计负债 Liability 3 GENERAL 2121051 Accrued Rent 应付租金 Liability 4 DETAIL 210521052 Accrued Commissions应付佣金 Liability 4 DETAIL 210521053 Accrued Salaries 工资 Liability 4 DETAIL 210521054 Accrued Hourly 时薪 Liability 4 DETAIL 21052106 Other Current Liabilities 其他流动负债 Liability 3 GENERAL 2121061 Dividend Payable 股利支付 Liability 4 DETAIL 210622 Long Term Liabilities 长期负债 Liability 2 GENERAL 22201 Notes Payable 应付票据 Liability 3 DETAIL 222202 Mortgage Payable 按歇付款 Liability 3 DETAIL 2223 Deferred Liabilities 递延负债 Liability 2 GENERAL 2Date : 10/11/2011 Page no. 3Time : 4:35 PM Eternal Energy Int'l Investment Limited1228, 12/F., One Grand Tower,639, Nathan Road, Kowloon,Hong Kong SARCHART OF ACCOUNTSAccount Acct.Number Description Type Level Type General---------- -------------------------------- --------- ----- ------- ----------2301 Deferred Income 递延收入 Liability 3 DETAIL 232302 Reserve For Contingency 储备应急款 Liability 3 DETAIL 23 2303 Unearned Interest 预计利息 Liability 3 DETAIL 233 Stockholders Equity 股东股权 Capital 1 GENERAL31 Capital Stock 股本 Capital 2 GENERAL 33101 Preferred Stock 优先股 Capital 3 GENERAL 3131011 Par Value 原值 Capital 4 DETAIL 310131012 Paid In Excess Of Par 溢价 Capital 4 DETAIL 31013102 Common Stock 普通股 Capital 3 GENERAL 3131021 Par Value 原值 Capital 4 DETAIL 310231022 Paid In Excess Of Par 溢价 Capital 4 DETAIL 310232 Retained Earnings 留存收益 Capital 2 GENERAL 33200 2000 Profit/Loss 收益/损失 Capital 3 DETAIL 32 3201 2001 Profit/Loss 收益/损失 Capital 3 DETAIL 323202 2002 Profit/Loss 收益/损失 Capital 3 DETAIL 32 3203 2003 Profit/Loss收益/损失 Capital 3 DETAIL 3233 Current Earnings 本期盈余 Capital 2 DETAIL 34 Revenues 收入 Revenue 1 GENERAL41 Client Revenue 主营业务收入 Revenue 2 GENERAL 4 4101 Client Services 1客户1 Revenue 3 DETAIL 414102 Client Services 2客户2 Revenue 3 DETAIL 414103 Client Services 3客户3 Revenue 3 DETAIL 4142 Return: Client Services 劳务报酬 Revenue 2 GENERAL 44201 Return: Client Services 1 客户1 Revenue 3 DETAIL 424202 Return: Client Services 2客户2 Revenue 3 DETAIL 424203 Return: Client Services 3客户3 Revenue 3 DETAIL 4243 Financial Income 财务收入 Revenue 2 GENERAL 44301 Interest From Investments 投资利息 Revenue 3 DETAIL 434302 Dividends From Investment投资回报 Revenue 3 DETAIL 434303 Finance Charges 财务费用 Revenue 3 DETAIL 434304 Purchase Discounts 折扣 Revenue 3 DETAIL 434305 Sales Discount Taken 销售折扣 Revenue 3 DETAIL 4344 Other Income 其他收入 Revenue 2 GENERAL 44401 Recovery of Bad Debt 收回坏账 Revenue 3 DETAIL 444402 Gain on Sale of Asset 出售固定资产收入 Revenue 3 DETAIL 44 45 Shipping Revenues 运费收入 Revenue 2 GENERAL 44501 Freight Revenue 货运收入 Revenue 3 DETAIL 454502 Insurance Revenue 保险收入 Revenue 3 DETAIL 454503 Packaging Revenue 包装收入 Revenue 3 DETAIL 455 Total Expenses 总费用 Expense 1 GENERAL51 Special Client Expenses特殊客户费用 Expense 2 GENERAL 5 5101 Special Client 1 Expenses特殊客户 Expense 3 DETAIL 515102 Special Client 2 Expenses特殊客户 Expense 3 DETAIL 515103 Special Client 3 Expenses特殊客户 Expense 3 DETAIL 515150 Shipping Expenses 运费 Expense 3 GENERAL 5151501 Freight Expense 货运费 Expense 4 DETAIL 515051502 Insurance Expense保险费 Expense 4 DETAIL 515051503 Packaging Expense 包装费 Expense 4 DETAIL 515052 General & Admin. Expenses 一般管理费用 Expense 2 GENERAL 5 5201 Payroll Expense 工资费用 Expense 3 GENERAL 5252011 Wages 工资费用 Expense 4 GENERAL 5201520111 Salaries 年薪 Expense 5 DETAIL 52011520112 Hourly 时薪 Expense 5 DETAIL 52011520113 Overtime 加班费 Expense 5 DETAIL 52011Date : 10/11/2011 Page no. 4Time : 4:35 PM Eternal Energy Int'l Investment Limited1228, 12/F., One Grand Tower,639, Nathan Road, Kowloon,Hong Kong SARCHART OF ACCOUNTSAccount Acct.Number Description Type Level Type General---------- -------------------------------- --------- ----- ------- ----------520114 Bonuses 奖金 Expense 5 DETAIL 52011520115 Contract Labor 劳务承包费 Expense 5 DETAIL 52011 520116 Direct Labor 劳务工资 Expense 5 DETAIL 5201152012 Co. Sponsored Benifits 赞助支出 Expense 4 GENERAL 5201520121 Health Insurance 医疗保险 Expense 5 DETAIL 52012520122 Dental Insurance 牙科保险 Expense 5 DETAIL 52012520123 401(k) Plan Expense 5 DETAIL 5201252013 Payroll Taxes 个人所得税 Expense 4 GENERAL 5201 520131 FICA Employer 雇佣支出 Expense 5 DETAIL 52013520132 FUTA 失业税 Expense 5 DETAIL 52013520133 SUTA 失业保险 Expense 5 DETAIL 52013520134 Disability Insurance 工伤保险 Expense 5 DETAIL 520135202 Maintenance 维护费 Expense 3 GENERAL 5252021 Autos & Trucks Maint. 车辆 Expense 4 DETAIL 520252022 Furn. & Fixtures Maint.家俱与夹具 Expense 4 DETAIL 5202 52023 Buildings & Grounds Maint房屋与土地 Expense 4 DETAIL 5202 52025 Office Equipment Maint.办公设备 Expense 4 DETAIL 520252026 Other Maintenance 其他维护 Expense 4 DETAIL 52025203 Depreciation 折旧 Expense 3 GENERAL 5252031 Autos & Trucks Depr.车辆折旧 Expense 4 DETAIL 520352032 Furniture & Fixtures Depr 家俱与夹具折旧 Expense 4 DETAIL 5203 52033 Buildings & Grounds Depr. 房屋与土地折旧 Expense 4 DETAIL 5203 52035 Office Equipment Depr.办公设备折旧 Expense 4 DETAIL 5203 52036 Other Asset Depr.其他资产折旧 Expense 4 DETAIL 5203 5204 Amortization 摊销费用 Expense 3 GENERAL 52 52041 Leasehold Improvements 租赁改良费用 Expense 4 DETAIL 5204 52042 Organization Expense 开办费用 Expense 4 DETAIL 52045205 Rents & Leases 租金和租赁 Expense 3 GENERAL 52 52051 Vehicle Lease 车辆租赁 Expense 4 DETAIL 520552052 Furn.& Fixtures Lease 家俱与夹具租赁 Expense 4 DETAIL 5205 52053 Building Lease 房屋租赁 Expense 4 DETAIL 520552055 Office Equipment Lease 办公设备租赁 Expense 4 DETAIL 5205 52056 Other Equipment Lease其他设备租赁 Expense 4 DETAIL 5205 5206 Insurance 保险 Expense 3 GENERAL 5252061 Autos & Trucks Insurance 车辆保险 Expense 4 DETAIL 520652062 Gnrl Business Insurance 通用设备商业保险 Expense 4 DETAIL 5206 52063 Other Insurance 其他保险 Expense 4 DETAIL 52065207 Travel & Entertainment 旅差及招待费 Expense 3 GENERAL 52 52071 Lodging 住宿费 Expense 4 DETAIL 520752072 Transportation 车费 Expense 4 DETAIL 520752073 Meals 餐费 Expense 4 DETAIL 520752074 Entertainment 接待费 Expense 4 DETAIL 52075208 Shipping 航运费 Expense 3 GENERAL 5252081 Local Courier 国内快递 Expense 4 DETAIL 520852082 Federal Express 联邦快递 Expense 4 DETAIL 520852083 UPS UPS快递 Expense 4 DETAIL 52085210 Consulting Fees 顾问费 Expense 3 GENERAL 5252101 Accounting Consulting Fee 会计顾问费 Expense 4 DETAIL 5210 52103 Legal 律师费 Expense 4 DETAIL 521052104 Computer Consultant 电脑顾问费 Expense 4 DETAIL 5210 5211 Overhead Expenses 治安费 Expense 3 GENERAL 5252111 Office Supplies 办公用品 Expense 4 DETAIL 521152112 Telephone & Telegraph 电讯费 Expense 4 DETAIL 521152113 Mail/Postage 邮递费 Expense 4 DETAIL 5211Date : 10/11/2011 Page no. 5Time : 4:35 PM Eternal Energy Int'l Investment Limited1228, 12/F., One Grand Tower,639, Nathan Road, Kowloon,Hong Kong SARCHART OF ACCOUNTSAccount Acct.Number Description Type Level Type General---------- -------------------------------- --------- ----- ------- ----------52114 Utilities 公用事业费 Expense 4 DETAIL 5211 52115 Answering Service 服务费 Expense 4 DETAIL 521152116 Licenses / Permits牌照许可证费 Expense 4 DETAIL 5211 52117 Magazine Subcriptions 书报费 Expense 4 DETAIL 521152118 Cleaning Service 清洁费 Expense 4 DETAIL 52115212 Miscellaneous Expenses 杂费 Expense 3 DETAIL 525213 Other Taxes 其他税 Expense 3 GENERAL 5252131 Purchases Sales Tax 进项税 Expense 4 DETAIL 521352132 Property Tax 财产税 Expense 4 DETAIL 521352133 Franchise Tax 特许经营税 Expense 4 DETAIL 5213 5214 Continued Education继续教育费 Expense 3 GENERAL 52 52141 Continued Education 继续教育费 Expense 4 DETAIL 5214 5215 Advertising 广告费 Expense 3 GENERAL 5252151 Acct. Referal Service 证照审计费 Expense 4 DETAIL 5215 52152 Yellow Page Ad 黄页广告费 Expense 4 DETAIL 521552153 Other Advertising 其他广告费 Expense 4 DETAIL 5215 53 Financial Expenses 财务费用 Expense 2 GENERAL 55301 Credit Card Discount 信用卡折扣 Expense 3 DETAIL 53 5302 Interest 利息 Expense 3 DETAIL 535303 Bank Charges 银行费用 Expense 3 DETAIL 535305 Loss on Sale/Assets 销售白点 Expense 3 DETAIL 5354 Income Tax 所得税 Expense 2 GENERAL 55401 Federal Income Tax 应交国家 Expense 3 DETAIL 545402 State Income Tax 应交州 Expense 3 DETAIL 545403 City Income Tax 应交所在地 Expense 3 DETAIL 54 D Journal Difference 期间差异 Other Dr 1 DETAIL。