常见的会计分录英文表达

常见的会计分录英文表达（清楚整理）
一、资产类assets
现金cash on hand
银行存款cash in bank
其他货币资金other cash and cash equivalent
短期投资short-term investment
短期投资跌价准备short-term investments falling price reserve 应收票据notes receivable
应收股利dividend receivable
应收利息interest receivable
应收帐款accounts receivable
坏帐准备bad debts reserve
预付帐款prepayments / payment in advance
应收补贴款cover deficit receivable from state subsidize
其他应收款other notes receivable
在途物资materials in transit
原材料raw materials
包装物wrappage
低值易耗品low-value consumption goods
库存商品finished goods
委托加工物资work in process-outsourced
委托代销商品trust to and sell the goods on a commission basis
受托代销商品commissioned and sell the goods on a commission basis
存货跌价准备inventory falling price reserve
分期收款发出商品collect money and send out the goods by stages 待摊费用deferred and prepaid expenses
长期股权投资long-term investment on stocks
长期债权投资long-term investment on bonds
长期投资减值准备long-term investment depreciation reserve
固定资产fixed assets
累计折旧accumulated depreciation
工程物资project goods and material
在建工程project under construction
固定资产清理fixed assets disposal
无形资产intangible assets
开办费organization/preliminary expenses
长期待摊费用long-term deferred and prepaid expenses
待处理财产损溢wait deal assets loss or income
二、负债类debts
短期借款short-term loan
应付票据notes payable
应付帐款accounts payable
预收帐款advance payment
代销商品款consignor payable
应付工资accrued payroll
应付福利费accrued welfarism
应付股利dividends payable
应交税金tax payable
其他应交款accrued other payments
其他应付款other payable
预提费用drawing expenses in advance 长期借款long-term loan
应付债券debenture payable
长期应付款long-term payable
递延税款deferred tax
住房周转金revolving fund of house
三、所有者权益owners equity
股本paid-up stock
资本公积capital reserve
盈余公积surplus reserve
本年利润current year profit
利润分配profit distribution
四、成本类cost
生产成本cost of manufacture
制造费用manufacturing overhead,
五、损益类profit and loss （p/l）
主营业务收入prime operating revenue
其他业务收入other operating revenue
折扣与折让discount and allowance
投资收益investment income
补贴收入subsidize revenue
营业外收入non-operating income
主营业务成本operating cost
主营业务税金及附加tax and associate charge
其他业务支出other operating expenses
存货跌价损失inventory falling price loss
营业费用operating expenses
管理费用general and administrative expenses 财务费用financial expenses
营业外支出non-operating expenditure
所得税income tax
以前年度损益调整adjusted p/l for prior year
资产+费用=负责+所有者权益+收入
财务三大主表：资产负债表、利润表（权益表）、现金流量表Account 帐
chart of account 会计科目表
credit 借方debit 贷方
journal 日记帐ledger 分类帐
posting 过帐
trial balance 试算平衡表
Accounting system 会计系统
Audit 审计
accrual-basis accounting 权责发生制会计
accrued expense 应计费用
accrued revenue 应计收入
accumulated depreciation 累计折旧
Balance sheet 资产负债表
Income statement 损益表Statement of cash flow 现金流量表
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