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(财务会计)英文会计分录

accompanying document

附件

account

账户、科目

account payable

应付账款

account title / accounting item

会计科目

accounting document/ accounting voucument 会计凭证

accounting element

会计要素

accounting entity

会计主体

accounting entries

会计分录

accounting equation / accounting identity 会计恒等式

accounting function

会计职能

accounting postulate

会计假设

accounting principle

会计原则

accounting report /accounting statement 会计报表

accounting standard

会计准则

accounting time period concept

会计分期

accounts receivable / receivables

应收账款

accrual- basis accounting

权责发生制原则

accumulated depreciation

累计折旧

amortization expense /expense not allocated 待摊费用

annual statement

年报

Arthur Andersen Worldwide

安达信全球

assets

资产

balance

余额

balance sheet

资产负债表

begainning balance/ opening balance

期初余额

capital

资本

capital expenditure

资本性支出

capital share

股本

capital surplus

资本公积

cash

现金

cash in bank

银行存款

cash journal

现金日记账

cash on hand

现金

cash system(basis)of accounting /cash-basis princi

收付实现制

certified practicing accountant

注册会计师

comparability principle

可比性原则

compound journal entry

复合分录

conservatism ( 保守 ) principle/the prudence ( 稳健 ) prin 谨慎性原则

consistency principle

一贯性原则

contingent assets

或有资产

contingent liabilities

或有负债

cost accounting

成本会计

credit balance

贷方余额

credit side

贷方

current investment

短期投资

debit balance

借方余额

debit side

借方

deferred assets

递延资产

deferred liabilities

递延负债

Deloitte Touche Tohmatsu

德勤

depreciable life

折旧年限

depreciation expense

折旧费用

depreciation rate

折旧率

descriptions

摘要

double entry

复式记账

double-entry book-keeping 复式簿记

employee benefits payable 应付福利费

ending balance

期末余额

Ernst & Young International 安永国际

estimateld scrap value

估计残值

exchange gain

汇兑收益

exchange loss

汇兑损失

expenses/charges

费用

factory overhead /manufacturing expense 制造费用

financial accounting

财务会计

financial expense

财务费用

fiscal year/ accounting periods

会计年度

fixed assets

固定资产

floating assets / current assets

流动资产

floating liabilities / current liability 流动负债

general ledger

总分类账

going-concern basis

持续经营

goodwill

商誉

historical cost

历史成本

historical cost principle

历史成本原则 :

income statement /profit and loss statement 利润表损益表

income tax

所得税

intangible assets

无形资产

international accounting

国际会计

KPMG International

毕马威国际

liabilities

负债

liability dividend / dividend payable

应付股利

long-term investment

长期投资

long-term liabilities

长期负债

management accounting

管理会计

management expense

管理费用

matching principle

配比原则

materiality principle

重要性原则

monthly statement

月报

negative goodwill

负商誉

net assets

净资产

net cost

净成本

net income

净收益

net income apportionment

利润分配

net proceeds

净收入

net profit

净利润

non-operating gain

营业外收入

non-operating loss

营业外支出

notes payable

应付票据

notes receivable/ receivables

应收票据

objectivity (reliability) principle 客观性原则

obligee/ creditor

债权人

Obligor/ invester

债务人

operating expense

营业费用

operating revenue

营业收入

owner ' s equity

所有者权益

period expense

期间费用

perpetual inventory system

永续盘存制

personal property

动产

physical inventory system

实地盘存制

posting document

记账凭证

prepayments / payment in advance 预付款项

Price Water House Coopers

普华永道

product cost / output cost

生产成本

product / finished goods

产成品

profit

利润

profit after tax

税后利润

profit before tax

税前利润

purchase

购货

purchase return and allowances

购货退回与折让

quarterly statement

季报

raw materials

原材料

real estate

不动产

relevance principle

(完整版)小企业财务会计制度及核算办法

小企业财务会计制度及核算办法一、财务会计制度１、经理的职责（1）认真贯彻执行《会计法》、《小企业会计准则》及其他有关财经法规。（2）领导企业财务工作，设置会计机构，对财务人员进行配置、考核。（3）实行“一支笔”审批制度，负责对企业一切财务收支进行审批。对各项经济业务进行审查，对内部经济指标进行考核。（4）保证会计资料合法、真实、准确、完整,保障会计人员依法行使职权。２、会计岗位责任制（1）努力学习党的方针、政策和财务会计业务知识，熟练掌握业务技术，当好领导参谋。（2）及时准确编报财务计划、用款计划，按时报送各种会计报表，做到账表一致、账实相符、日清月结。（3）认真贯彻执行《会计法》、财税法规、会计制度，记账、算账、报账必须做到手续完备、内容充实、数字准确、账目清楚。（4）严格执行财务制度，各项费用按规定支出范围和标准列支，分清资金渠道，合理使用资金，保证完成各项财会工作任务。（5）对成本、费用项目进行严格审查，杜绝不合理的开支，各项资金使用需领导批准后才能支付、报账。不准公款私借，及时清理往来

款项，不得开空头支票，妥善保管好会计凭证、账薄、报表等会计资料。３、出纳员岗位责任制（1）努力学习财务制度，熟练掌握出纳工作基本技能，不断提高业务素质。（2）严格执行财会制度，各项费用支出按规定报销，确保原始凭证真实、准确、完整，手续齐全，账目清楚。（3）银行存款余额账实一致，现金账面余额与库存现金相符，每月底结账时作出货币资金余额调节表。（4）严格遵守现金结算制度，不得借用、挪用公款，公司人员借款要经财务领导批准，对借款人员及时督促结账。（5）支票必须凭领导审批的申请单方能开具；按规定签发“空白支票”，对逾期未用的支票要及时收回注销。（6）出纳收付必须经会计审核无误，未经会计审核的凭证应拒绝支付。若因出纳人员违反规定给公司造成损失由当事人承担责任。（7）现金收付要当面点清，金额较大时,一定要有人复核。（8）严格遵守现金管理制度,现金要尽量做到日清月结,月结盘库后作现金盘库表。（9）现金日记账所纪录的内容必须同会计凭证相一致，不得随便增加或删减；日记账必须连续登记，不得跳行或隔页，不得损坏账簿；文字和数字必须准确无误、整洁清晰，如有改动，必须严格按会计制度执行。

会计科目英文词汇

中国注册会计师考试英文测试词汇整理现金 Cash in hand 银行存款 Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashier's check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其他股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors 坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consumbles 材料成本差异 Material cost difference

会计英语分录部分

第二章交易分析与记录 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与出租设备借: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 2 Receive investment by Owner Cash Owner, Capital Purchase Equipment for Cash Supplies Cash Purchase Equipment for Cash Equipment Cash Purchase Supplies on Credit Supplies Accounts Payable Provide Services for Cash Cash Consulting Revenue Payment of Expense in Cash Rent Expense Cash Provide Consulting and Rental Services on Credit Accounts Receivable Consulting Revenue Rental Revenue Receipt of Cash on Account Cash Accounts Receivable Partial Payment of Accounts Payable Accounts Payable Cash Withdrawal of Cash by Owner Owner, Withdrawals Cash Receipt of Cash for Future Services

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job description: the main responsibility for the whole financial work, so the monthly statements to recover the purchase price, the collation and verification of certificates, invoicing statements , the cost breakdown in a variety of financial statements. reason for leaving: financial crisis. the pany faces closure special skills puter level: junior puter skills: familiar with the office puter, will excle and word strengths: proficient in office software, will use accounting software (in the pany using a ufida erp) proficient in business, procurement, pmc and other departments workflow. familiar with the financial deal with the internal and external current account..WTT. language skills chinese: general cantonese: very bad english level: spoken general other: general career objective

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《企业财务会计》第二章货币资金及支付结算练习题一、单项选择题 1、企业将款项委托开户银行汇往采购地银行，开立采购专户时，应借记的科目是()。 A、“银行存款”科目 B、“材料采购”科目 C、“其他货币资金”科目 D、“其他应收款”科目 2、下列各项中，不属于“其它货币资金”科目核算内容的是()。 A、信用证存款 B、存出投资款 C、备用金 D、银行汇票存款 3、企业存放在银行的信用证存款，应通过()科目进行核算。 A、其他货币资金 B、银行存款 C、在途货币资金 D、库存现金 4、企业采用银行承兑汇票结算方法购进货物，签发的银行承兑汇票经开户银行承兑时，支付的承兑手续费应计入()。 A、管理费用 B、财务费用 C、营业外支出 D、其他业务成本 5、企业在现金清查中发现多余现金，在未经批准处理之前应借记“现金”科目,贷记( )科目。 A、营业外收入 B、待处理财产损溢 C、其他应付款 D、其他业务收入 6、银行存款日记账由（）登记。 A、会计负责人 B、会计人员 C、出纳人员 D、业务经办人员 7、经过“银行存款余额调节表”调整后的银行存款余额为( )。 A、企业账上的银行存款余额 B、银行账上的企业存款余额 C、企业可动用的银行存款数额 D、企业应当在会计报表中反映的银行存款余额 8、对于银行已经收款而企业尚未入账的未达账项，企业应作的处理为（） A、以“银行对账单”为原始记录将该业务入账 B、根据“银行存款余额调节表”和“银行对账单”自制原始凭证入账 C、在编制“银行存款余额调节表”的同时入帐 D、待有关结算凭证到达后入账 9、企业工资、奖金等现金的支取，只能通过( )账户办理。 A、基本存款 B、一般存款 C、临时存款 D、专用存款 10、商业承兑汇票的承兑人通常为( )。 A、购货企业 B、销货企业 C、购货企业的开户银行 D、销货企业的开户银行

会计科目中英文对照

完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment：其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets

(财务会计)英文会计分录最全版

（财务会计）英文会计分录

会计分录 accountingequation/accountingidentity 会计恒等式 accountingfunction 会计职能 accountingpostulate 会计假设 accountingprinciple 会计原则 accountingreport/accountingstatement 会计报表 accountingstandard 会计准则accountingtimeperiodconcept 会计分期

accountsreceivable/receivables 应收账款 accrual-basisaccounting 权责发生制原则accumulateddepreciation 累计折旧 amortizationexpense/expensenotallocated 待摊费用 annualstatement 年报 ArthurAndersenWorldwide 安达信全球 assets 资产 balance

余额 balancesheet 资产负债表 begainningbalance/openingbalance 期初余额 capital 资本 capitalexpenditure 资本性支出 capitalshare 股本 capitalsurplus 资本公积 cash 现金

会计科目英文缩写

一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable

应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due 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 investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment

英文会计分录

中文科目是老的叫法）现金Cash in hand 银行存款Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票Other monetary assets - cashier‘s check 其他货币资金-银行汇票Other monetary assets - bank draft 其他货币资金-信用卡Other monetary assets - credit cards 其他货币资金-信用证保证金Other monetary assets - L/C deposit 其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks 短期投资-债券投资Investments - Short term - bonds 短期投资-基金投资Investments - Short term - funds 短期投资-其他投资Investments - Short term - others 短期投资跌价准备Provision for short-term investment 长期股权投资-股票投资Long term equity investment - stocks 长期股权投资-其他股权投资Long term equity investment - others 长期债券投资-债券投资Long term securities investemnt - bonds 长期债券投资-其他债权投资Long term securities investment - others 长期投资减值准备Provision for long-term investment 应收票据Notes receivable 应收股利Dividends receivable 应收利息Interest receivable 应收帐款Trade debtors 坏帐准备- 应收帐款Provision for doubtful debts - trade debtors 预付帐款Prepayment 应收补贴款Allowance receivable 其他应收款Other debtors 坏帐准备- 其他应收款Provision for doubtful debts - other debtors 其他流动资产Other current assets 物资采购Purchase 原材料Raw materials 包装物Packing materials 低值易耗品Low value consumbles 材料成本差异Material cost difference 自制半成品Self-manufactured goods 库存商品Finished goods 商品进销差价Difference between purchase & sales of commodities 委托加工物资Consigned processiong material 委托代销商品Consignment-out 受托代销商品Consignment-in 分期收款发出商品Goods on instalment sales 存货跌价准备Provision for obsolete stocks 待摊费用Prepaid expenses 待处理流动资产损益Unsettled G/L on current assets 待处理固定资产损益Unsettled G/L on fixed assets

会计科目英文翻译

-! 会计科目英文翻译一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 银行本票 Cashier's cheque '100903 银行汇票 Bank draft '100904 信用卡 Credit card '100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investments - stock '110102 债券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks '140101 股票投资 Investment on stocks '140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds '140201 债券投资 Investment on bonds '140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves

(财务会计)英文会计分录

accompanying document 附件 account 账户、科目 account payable 应付账款 account title / accounting item 会计科目 accounting document/ accounting voucument 会计凭证 accounting element 会计要素 accounting entity 会计主体 accounting entries 会计分录 accounting equation / accounting identity 会计恒等式 accounting function 会计职能 accounting postulate 会计假设 accounting principle 会计原则 accounting report /accounting statement 会计报表 accounting standard 会计准则

accounting time period concept 会计分期 accounts receivable / receivables 应收账款 accrual- basis accounting 权责发生制原则 accumulated depreciation 累计折旧 amortization expense /expense not allocated 待摊费用 annual statement 年报 Arthur Andersen Worldwide 安达信全球 assets 资产 balance 余额 balance sheet 资产负债表 begainning balance/ opening balance 期初余额 capital 资本 capital expenditure 资本性支出 capital share 股本 capital surplus 资本公积

(财务会计)英文会计分录

(完整版)小企业财务会计制度及核算办法

会计科目英文词汇

会计英语分录部分

财务会计报最新表中英文对照

新发布企业会计准则目录、会计科目、财务报表(中英文)

常用会计分录和会计词汇中英文对照表

财务会计英文简历

企业财务会计练习题(1)

会计科目中英文对照

(财务会计)英文会计分录最全版

会计科目英文缩写

英文会计分录

会计科目英文翻译

(财务会计)英文会计分录

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