应付帐款流程(英文)
会计英语科目介绍
会计英语科目介绍1. Introduction在学习会计的过程中，学习和掌握会计英语是非常重要的。
会计英语科目是会计领域的专业术语，有助于我们理解和运用相关会计概念。
本文将介绍一些常见的会计英语科目及其英文表达，帮助读者更好地理解和掌握会计英语。
2. Financial Accounting（财务会计）财务会计是指对一个组织的财务状况和经营成果进行记录、分析和报告的过程。
以下是一些与财务会计相关的会计英语科目：2.1 Assets（资产）•Cash（现金）•Accounts receivable（应收账款）•Inventory（存货）•Property, Plant, and Equipment（固定资产）2.2 Liabilities（负债）•Accounts payable（应付账款）•Notes payable（应付票据）•Long-term debt（长期负债）2.3 Equity（所有者权益）•Common stock（普通股）•Retned earnings（留存盈余）2.4 Revenue（收入）•Sales revenue（销售收入）•Service revenue（服务收入）2.5 Expenses（费用）•Cost of goods sold（销售成本）•Rent expense（租金支出）3. Managerial Accounting（管理会计）管理会计是指用于内部决策、规划和控制的会计信息。
以下是一些与管理会计相关的会计英语科目：3.1 Cost（成本）•Direct costs（直接成本）•Indirect costs（间接成本）•Fixed costs（固定成本）•Variable costs（变动成本）3.2 Budgeting（预算）•Operating budget（经营预算）•Capital budget（资本预算）3.3 Decision Making（决策）•Cost-volume-profit analysis（成本-销售-利润分析）•Break-even point（盈亏平衡点）3.4 Performance Evaluation（绩效评估）•Return on investment（投资回报率）•Balanced scorecard（平衡记分卡）4. Auditing（审计）审计是指对财务报表的真实性、完整性和准确性进行独立检查和评估的过程。
财务部门英文缩写
财务部门英文缩写财务部门在企业中扮演着至关重要的角色，负责管理和监督财务事务，包括财务报表的编制、预算的制定和执行、成本管理等。
为了方便沟通和表达，财务部门通常使用一些英文缩写来表示不同的职能和岗位。
本文将介绍一些常见的财务部门英文缩写，以便大家更好地理解和应用。
一、财务部门职能缩写1. CFO - Chief Financial Officer（首席财务官）：负责财务管理和决策，对公司的财务状况负有最终责任。
2. CFAO - Chief Financial and Administrative Officer（首席财务与行政官）：负责财务和行政管理，综合处理企业财务、会计、税务等事务。
3. CCO - Chief Compliance Officer（首席合规官）：负责确保公司合规，管理与合规相关的风险，并制定相应的合规策略和流程。
4. CIO - Chief Investment Officer（首席投资官）：负责企业的投资管理，包括资金的配置、投资风险的评估和投资组合的监控。
5. CAO - Chief Accounting Officer（首席会计官）：负责公司的会计和财务报告，确保财务信息的准确性和合规性。
6. CSO - Chief Strategy Officer（首席战略官）：负责制定和执行公司的战略规划，包括财务战略和资本战略等。
7. CRO - Chief Risk Officer（首席风险官）：负责管理和监控公司的风险，制定相应的风险管理策略和控制措施。
8. TFO - Treasurer and Finance Officer（财务主管）：负责公司的资金管理和融资活动，管理企业的现金流量和资本结构。
9. FAO - Financial Accounting Officer（财务会计主管）：负责公司的财务会计工作，编制财务报表和分析财务状况。
二、财务部门岗位缩写1. AP - Accounts Payable（应付账款）：负责管理和支付公司的应付账款，核对发票和付款申请。
财务英语中英文对照表(部分)
财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）certified public accountant(CPA) 注册会计师charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款common stock 普通股compound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准compensating balances 补偿性存款额conservatism 稳健性，保守性comparative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货income 利润（收益）income statement利润表interim periods 期间International Accounting Standards Committee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可（证）long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step income statement 多步式利润表Nnotes payable 应付票据net income 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating income 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax income 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained income留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange Commission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step income statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ equity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益。
财会专业英语 中英文对照
AAbsorption costing 完全成本法Accelerated Depreciation Method 加速折旧法Account 科目，账户Account form 账户式Account payable 应付账款Account receivable 应收账款Accounting 会计Accounting cycle 会计循环Accounting equation 会计等式资产 Assets= 负债 Liabilities + 所有者权益Owner’s EquityAccounting period concept 会计期间Accounting system 会计制度Account payable subsidiary ledger 应付款明细分类账Accounts receivable analysis 应收账款分析Accounts receivable subsidiary ledger 应收账款明细分类账Accounts receivable turnover 应收账款周转率Accrual basis accounting 应记制，债权发生制Accrued expenses 应记费用Accrued revenues 应记收入Accumulated depreciation 累计折旧Accumulated other comprehensive income 累计其他综合收入Activity base drive 作业基础/动因Activity-based costing ABC 作业成本计算法Adjusted trial balance调整后试算平衡表Adjusting entries调整分录Adjusting process调整过程Administrative expenses general expenses管理费用一般费用Aging the receivables应收账款账龄分析Allowance for doubtful accounts 坏账准备Allowance method备抵法Amortization摊销Annuity年金Assets资产Available-for-sale securities可供出售证券Average inventory cost flow method 平均库存成本流法Average cost method平均成本法Average rate of return平均回报率BBad debt expense 坏账费用Balance of the account账户余额Balance sheet资产负债表Balanced scorecard平衡记分卡Bank reconciliation银行存款余额调节表Bank statement 银行报表Bond债券Bond indenture债券契约Book value账面价值Book value of the asset资产的账面价值Boot补价Break-even point盈亏临界点Budget预算Budget performance report预算业绩报告Budgetary slack预算松弛Budgeted variable factory overhead 预算变量工厂开销Business企业Business combination 企业合并Business entity concept企业主体概念Business stakeholder企业利益相关者Business strategy企业战略Business transaction经济业务CCapital account 资本性账户Capital expenditures资本性支出Capital expenditures budget资本支出预算Capital investment analysis资本投资分析Capital leases资本性租赁Capital rationing资本分配Carrying amount账面金额Cash现金Cash basis of accounting现金制；收付实现制Cash budget现金预算Cash dividend现金股利Cash equivalents现金等价物Cash flow per share 每股现金流量Cash flows from financing activities筹资活动现金流量Cash flows from investing activities投资活动现金流量Cash flows from operating activities经营活动现金流量Cash payback period现金回收期Cash payments journal现金付款日记账Cash receipts journal现金收款日记账Cash short and over account现金余缺账户Certified public accountant CPA注册会计师Chart of accounts会计科目表Clearing account 清理账户Closing entries结账分录Closing process结账程序Closing the books 结账Common stock普通股Common-size statement通用报表Compensating balance 补偿性余额Comprehensive income全面收益Consigned inventory 寄售库存Consignee 收货人承销人Consignor 发货人寄件人Consolidated financial statements合并财务报表Contingent liabilities 不确定债务Continuous budgeting滚动预算Continuous process improvement 持续过程改进Contra accountor contra asset account抵减账户Contract rate约定利率Contribution margin 贡献毛益Contribution margin ratio贡献毛益率Contribution margin ratio 边际贡献率Controllable expenses可控费用Controllable revenues 可控收入Controllable variance可控差异Controller主计长Controlling 管理控制Controlling account控制账户Conversion costs加工成本Copyright版权Corporation公司Correcting journal entry 调整分录Cost成本Cost accounting system成本会计系统Cost allocation成本分配Cost behavior成本性态Cost center成本中心Cost concept 成本概念Cost method 成本法Cost object 成本对象Cost of finished goods available 已完工产品的成本Cost of goods manufactured 产品成本Cost of goods sold产品销售成本Cost of goods sold budget产品销售成本预算Cost of merchandise sold商品销售成本：商业企业所销售商品的成本。
会计科目中英文对照
会计科目中英文对照引言会计科目是会计核算中的基本单位，它既是会计信息的统计单位，也是会计核算的基本对象。
会计科目的设立和使用对于正确记录和反映经济活动具有重要意义。
会计科目中英文对照是在国际商务活动中至关重要的一环，能够帮助不同语言和文化背景的人员更好地理解和交流财务信息。
本文将介绍常见的会计科目中英文对照，以便帮助读者更好地掌握相关知识。
资产类科目（Asset Accounts）1.现金 (Cash)2.银行存款 (Bank Deposits)3.应收账款 (Accounts Receivable)4.存货 (Inventory)5.长期投资 (Long-term Investments)6.固定资产 (Fixed Assets)7.无形资产 (Intangible Assets)负债类科目（Liability Accounts）1.应付账款 (Accounts Payable)2.预收款项 (Prepd Expenses)3.短期借款 (Short-term Loans)4.长期借款 (Long-term Loans)5.应付利息 (Interest Payable)6.应交税费 (Taxes Payable)7.长期应付款 (Long-term Payables) 所有者权益类科目（Equity Accounts）1.资本 (Capital)2.盈余公积 (Surplus)3.利润 (Profit)4.股本 (Share Capital)5.其他综合收益 (Other Comprehensive Income)6.留存收益 (Retned Earnings)收入类科目（Revenue Accounts）1.销售收入 (Sales Revenue)2.业务收入 (Operating Revenue)3.其他收入 (Other Income)4.利息收入 (Interest Income)5.投资收益 (Investment Income)成本类科目（Expense Accounts）1.餐饮费用 (Food and Beverage Costs)2.办公费用 (Office Expenses)3.运输费用 (Transportation Expenses)4.人力资源费用 (Human Resources Expenses)5.物料费用 (Material Costs)6.折旧费用 (Depreciation Expenses)7.税费支出 (Tax Expenses)损益类科目（Profit and Loss Accounts）1.营业成本 (Operating Costs)2.销售费用 (Sales Expenses)3.管理费用 (Administrative Expenses)4.财务费用 (Financial Expenses)5.营业利润 (Operating Profit)6.净利润 (Net Profit)结论会计科目中英文对照是在进行国际商务活动和财务信息交流时必不可少的一项知识。
vbse财务系统操作流程
vbse财务系统操作流程英文回答：VBSE financial system is a comprehensive software solution designed to manage financial operations within an organization. The system provides a range of functionalities, including accounting, budgeting, financial reporting, and analysis.The operational flow of the VBSE financial system typically involves several key steps. Let's go through each of these steps in detail:1. Data Entry: The first step in using the VBSE financial system is to enter relevant financial data. This includes entering transactions, such as sales, purchases, expenses, and payments, into the system. The system usually provides a user-friendly interface for data entry, making it easy to input and validate information.2. General Ledger: Once the data is entered, the system updates the general ledger. The general ledger is a central repository that records all financial transactions and account balances. It provides a comprehensive view of the organization's financial position.3. Accounts Payable: The VBSE financial system also includes an accounts payable module. This module manages the organization's payables, including vendor invoices, payment terms, and payment processing. The system allows users to track and manage outstanding payments, ensuring timely and accurate payments to vendors.4. Accounts Receivable: Similarly, the system has an accounts receivable module that handles the organization's receivables. This module tracks customer invoices, payment terms, and collections. It helps in monitoring outstanding receivables and facilitates efficient cash flow management.5. Financial Reporting: One of the key features of the VBSE financial system is its ability to generate financial reports. The system offers a variety of standard reports,such as balance sheets, income statements, and cash flow statements. Users can also create custom reports based on specific requirements. These reports provide insights into the organization's financial performance and help in decision-making.6. Budgeting and Forecasting: The VBSE financial system often includes budgeting and forecasting capabilities. Users can create budgets for different departments or projects and compare actual performance against budgeted amounts. This helps in monitoring expenses, identifying variances, and making necessary adjustments.7. Financial Analysis: In addition to reporting and budgeting, the system enables financial analysis. Users can perform various financial calculations, such as ratio analysis, trend analysis, and profitability analysis. This allows for a deeper understanding of the organization's financial health and performance.中文回答：VBSE财务系统是一种综合性软件解决方案，旨在管理组织内的财务运营。
会计科目中英文对照汇编
会计科目中英文对照汇编Introduction会计科目是指在会计准则和会计制度规定下，用于记录和汇总企业财务交易的分类系统。
在进行会计工作时，需要按照一定的会计科目将各项财务交易进行分类，以便于编制财务报表和进行财务分析。
在这个过程中，中英文对照是非常重要的，因为很多企业和机构需要进行国际贸易和国际合作，需要使用英文进行会计交流。
会计科目中英文对照汇编以下是常见的会计科目的中英文对照：1.资产 - Assets2.负债 - Liabilities3.所有者权益 - Owner’s Equity4.营业收入 - Revenue5.营业成本 - Cost of Goods Sold6.销售费用 - Sales Expenses7.管理费用 - Administrative Expenses8.财务费用 - Financial Expenses9.其他收益 - Other Income10.其他支出 - Other Expenses11.现金 - Cash12.库存 - Inventory13.应收账款 - Accounts Receivable14.预付账款 - Prepaid Expenses15.固定资产 - Fixed Assets16.短期借款 - Short-term Borrowings17.长期借款 - Long-term Borrowings18.应付账款 - Accounts Payable19.递延收益 - Deferred Revenue20.所得税费用 - Income Tax Expenses以上仅为常见的会计科目中英文对照，实际情况可能有所不同，需要根据具体的会计准则和会计制度进行相应的调整和补充。
使用注意事项在进行会计科目中英文对照时，需要注意以下几点：1.确保准确性：确保中英文对照的准确性，以免在对外交流和会计处理中产生误解和错误。
2.更新及时：随着会计准则和会计制度的不断变化和更新，会计科目中英文对照也需要及时进行更新和调整，以确保与最新的法规和规定相符。
火锅店会计做账流程
火锅店会计做账流程英文回答。
Accounting Procedures for Hot Pot Restaurants.1. Recording Revenue.Record daily sales receipts in the cash register.Issue invoices to customers for dine-in and takeout orders.Reconcile daily cash receipts to invoices and bank statements.2. Tracking Expenses.Collect receipts for all purchases, including food and beverage ingredients, equipment, and supplies.Enter expenses into a spreadsheet or accounting software.Categorize expenses by type (e.g., food cost, labor, overhead).3. Managing Inventory.Conduct regular inventory counts of food and beverage items.Use inventory management software to track stocklevels and reorder products when necessary.Calculate cost of goods sold (COGS) based on inventory records.4. Payroll Processing.Track employee time and calculate wages.Withhold taxes and other payroll deductions.Issue paychecks or direct deposits to employees.5. Accounts Payable.Review vendor invoices for accuracy and authorization. Process payments to vendors according to payment terms. Maintain a record of all accounts payable transactions.6. Accounts Receivable.Track customer invoices and payments.Send reminders to overdue customers.Write off uncollectible accounts as bad debt.7. Financial Reporting.Prepare monthly income statements, balance sheets, andcash flow statements.Monitor financial performance and identify areas for improvement.File tax returns and other financial reports as required by law.中文回答。
英文分录写法
英文分录写法是指在会计记录中，将每一笔经济业务按照借贷方向和金额进行详细描述的方法。
以下是一些常见的英文分录写法：1. 资产类账户的借方分录：-收到现金或银行存款：Dr. Cash/Bank A/C + Cr. Sales/Receivables A/C-购买固定资产：Dr. Fixed Assets A/C + Cr. Cash/Bank A/C-收到应收账款：Dr. Receivables A/C + Cr. Sales A/C2. 负债类账户的贷方分录：-支付现金或银行存款：Dr. Cash/Bank A/C + Cr. Payables A/C-偿还借款：Dr. Loans Payable A/C + Cr. Cash/Bank A/C-支付应付账款：Dr. Payables A/C + Cr. Cash/Bank A/C3. 所有者权益类账户的贷方分录：-收到投资款项：Dr. Capital A/C + Cr. Cash/Bank A/C-发放股息：Dr. Dividends A/C + Cr. Cash A/C-支付工资：Dr. Salaries and Wages A/C + Cr. Cash A/C4. 收入类账户的贷方分录：-销售商品：Dr. Sales A/C + Cr. Receivables A/C-提供服务收入：Dr. Service Revenue A/C + Cr. Receivables A/C-收到利息收入：Dr. Interest Income A/C + Cr. Cash A/C5. 费用类账户的借方分录：-购买原材料：Dr. Materials A/C + Cr. Cash A/C-支付租金：Dr. Rent A/C + Cr. Cash A/C-支付工资：Dr. Salaries and Wages A/C + Cr. Cash A/C。
中英文会计术语对照——负债
中英文会计术语对照——负债1. 短期借款（Shortterm Borrowings）短期借款通常指企业在一年内到期的借款，包括银行透支、短期贷款等。
2. 应付账款（Accounts Payable）应付账款是企业因购买商品或接受服务而产生的、尚未支付的债务。
3. 应付工资（Salaries Payable）应付工资是企业对员工已提供劳务但尚未支付的工资总额。
4. 应交税费（Taxes Payable）应交税费是企业根据税法规定应缴纳但尚未支付的各类税费，如所得税、增值税等。
5. 长期借款（Longterm Borrowings）长期借款是指企业偿还期限超过一年的借款，通常用于购置固定资产或进行长期投资。
6. 应付债券（Bonds Payable）应付债券是企业发行的、约定在一定期限内还本付息的债务证券。
7. 长期应付款（Longterm Payables）长期应付款是指企业除长期借款和应付债券以外的其他长期负债，如融资租赁负债。
8. 递延收益（Deferred Revenue）递延收益是企业已收到的客户预付款或收到但尚未实现收入的款项，将在未来期间确认为收入。
9. 预计负债（Provision）预计负债是企业基于现有情况预计未来可能发生的支出，如产品质量保证、未决诉讼等。
10. 应付利息（Interest Payable）应付利息是企业尚未支付的借款利息或债券利息。
了解这些中英文会计负债术语对照，有助于在国际商务交流中准确传达财务信息，确保会计信息的透明度和可比性。
中英文会计术语对照——负债Continued11. 一年内到期的非流动负债（Noncurrent Liabilities Due within One Year）这是指原本属于长期负债，但根据合同规定，将在一年内到期的部分。
12. 应付职工薪酬（Employee Benefits Payable）包括除了工资之外的其他职工福利，如奖金、津贴、社会保险费等。
清账和入账的工作流程
清账和入账的工作流程英文回答：Reconciliation and Posting Workflow.1. Reconciliation.Objective:To ensure that the balances in the company's accounting records match the balances in external records, such as bank statements and vendor invoices.Process:Transaction Matching: Comparing transactions recorded in the accounting system to the corresponding transactions in the external record.Investigating Discrepancies: Identifying andcorrecting any differences between the two sets of records.Balancing: Bringing the balances in the accounting system into agreement with the balances in the external record.2. Posting.Objective:To record financial transactions in the company's accounting system.Process:Transaction Analysis: Identifying the nature of each transaction and its impact on the company's financial statements.Journal Entry Creation: Creating journal entries to record the transactions in the accounting system.Account Updates: Updating the appropriate accounts in the chart of accounts to reflect the transactions.Document Retention: Retaining supporting documentation for all recorded transactions.Workflow Overview.1. Receive Bank Statement: The bank statement is received from the bank.2. Reconcile Bank Account: The bank account is reconciled to the accounting system.3. Post Reconciling Entries: Any reconciling entries are posted to the accounting system.4. Receive Vendor Invoice: A vendor invoice is received from a supplier.5. Reconcile Vendor Invoice: The vendor invoice is reconciled to the accounting system.6. Post Accounts Payable: The accounts payable amount is posted to the accounting system.7. Enter Payment: The payment to the vendor is entered into the accounting system.8. Post Cash: The cash payment is posted to the accounting system.9. Close Accounting Period: The accounting period is closed and the balances are reported on the financial statements.中文回答：清账和入账的工作流程。
应付账款核销的审批流程
应付账款核销的审批流程英文回答：Approval Process for Accounts Payable Write-offs.Write-offs are an important accounting practice that allows companies to remove uncollectible debts from their financial statements. The approval process for accounts payable write-offs ensures that the write-off is justified and that the company has exhausted all other collection efforts.The following are the typical steps involved in the approval process for accounts payable write-offs:1. Review the account. The first step is to review the account to determine if it is uncollectible. This can be done by examining the customer's credit history, payment history, and any other relevant information.2. Contact the customer. If the account is deemed to be uncollectible, the company should contact the customer to attempt to collect the debt. This can be done by phone, email, or letter.3. Negotiate a settlement. If the customer is unable to pay the full amount of the debt, the company may be willing to negotiate a settlement. This could involve reducing the amount of the debt or agreeing to a payment plan.4. Obtain approval for the write-off. Once the company has exhausted all other collection efforts, it can obtain approval for the write-off. This approval can come from the company's management, the board of directors, or an external auditor.5. Write off the account. Once the write-off has been approved, the company can remove the uncollectible debt from its financial statements.The approval process for accounts payable write-offs is important because it helps to ensure that the write-off isjustified and that the company has exhausted all other collection efforts. By following the steps outlined above, companies can minimize the risk of financial loss and improve their overall financial health.中文回答：应付账款核销审批流程。
服装店的会计工作流程
服装店的会计工作流程英文回答：Accounting Workflow for Clothing Stores.1. Accounts Payable.Receive and review invoices for purchases.Match invoices to purchase orders and receiving reports.Approve invoices for payment.Process payments to suppliers.2. Accounts Receivable.Issue invoices to customers.Track customer payments.Send out monthly statements.Manage collections.3. Payroll.Collect employee timecards.Calculate employee pay.Withhold taxes and other deductions.Pay employees.File payroll taxes with the government.4. Inventory Management.Track inventory levels.Issue materials for production.Reconcile inventory to physical counts.Manage inventory adjustments.5. Financial Reporting.Prepare profit and loss statements.Prepare balance sheets.Prepare cash flow statements.File financial reports with the government.6. Other Accounting Functions.Reconcile bank statements.Process credit card payments.File sales tax returns.Manage budgets.Audit financial records.中文回答：服装店的会计工作流程。
工程类公司账务处理流程
工程类公司账务处理流程英文回答：1. Accounts Payable.Receipt of invoice.Verification of invoice.Approval of invoice.Payment of invoice.2. Accounts Receivable.Issuance of invoice.Receipt of payment.Deposits into bank account.Reconcile accounts receivable subsidiary ledger.3. Payroll.Collect time and attendance data.Calculate gross pay.Deduct taxes and other withholdings.Calculate net pay.Issue paychecks.File payroll tax returns.4. Cash Management.Monitor cash flow.Reconcile bank statements.Manage petty cash.Forecast future cash needs.5. Fixed Assets.Record acquisition of fixed assets. Depreciate fixed assets.Dispose of fixed assets.6. Inventory.Track inventory levels.Issue inventory to production.Receive inventory from suppliers. Perform physical inventory counts.Construction Contracts.Estimate project costs.Track project progress.Bill customers for completed work. Recognize revenue and expenses.7. Financial Reporting.Prepare income statement.Prepare balance sheet.Prepare cash flow statement.File taxes.中文回答：工程类公司账务处理流程。
英文会计科目名称表
英文会计科目名称表在国际贸易和跨国企业越来越普遍的背景下，英文会计科目名称表的准确性和规范化变得尤为重要。
本文将为您介绍一份包含常见英文会计科目名称的表格，并提供相应定义和解释，以便于财务人员在处理国际业务时能够准确理解和应用。
1. 资产类科目：- Cash (现金): The currency and coins held by a company or other financial institution.- Accounts Receivable (应收账款): The amounts owed to a company by its customers for goods or services.- Inventory (存货): The raw materials, work-in-progress goods, and finished goods held by a company.- Property, Plant, and Equipment (固定资产): Long-term assets such as buildings, machinery, and vehicles.- Investments (投资): The shares or bonds held by a company in other companies or entities.2. 负债类科目：- Accounts Payable (应付账款): The amounts owed by a company to its suppliers or creditors.- Loans Payable (应付贷款): The long-term loans or debts owed by a company to financial institutions.- Accrued Expenses (应计费用): The expenses that a company has incurred but has not yet paid.- Deferred Revenue (递延收益): The revenue that a company has received but has not yet earned.3. 所有者权益类科目：- Share Capital (股本): The total value of shares issued by a company to its shareholders.- Retained Earnings (留存收益): The accumulated profits or losses of a company since its inception.- Dividends (红利): The payments made by a company to its shareholders as a share of the profits.4. 收入类科目：- Sales Revenue (销售收入): The income generated from sales of goods or services.- Interest Income (利息收入): The income earned from interest on loans or investments.- Dividend Income (股息收入): The income earned from dividends received from investments.5. 费用类科目：- Salaries and Wages (工资薪金): The payments made to employees for their services.- Rent Expense (租金费用): The amount paid for the use of property or equipment.- Utilities Expense (水电费用): The cost of electricity, water, and other utilities used by a company.6. 成本类科目：- Cost of Goods Sold (销售成本): The direct costs incurred in producing or purchasing goods for sale.- Depreciation Expense (折旧费用): The allocation of the cost of an asset over its useful life.通过上述科目名称表格，我们可以看到不同类别的会计科目及其定义和解释。
使用流程的缩写是什么英文
使用流程的缩写是什么英文1. 概述在日常工作和生活中，我们经常会遇到各种流程，比如项目流程、审批流程、报销流程等等。
为了方便表达和沟通，这些流程通常会有一个缩写的英文名称。
本文将介绍一些常见流程的缩写及其对应的英文表达方式。
2. 项目流程项目流程是指在完成一个项目时，所需要按照一定的顺序执行的一系列步骤。
以下是一些常见的项目流程的缩写及其英文表达方式：•PMP: Project Management Process (项目管理流程)•SDLC: Software Development Life Cycle (软件开发生命周期)•WBS: Work Breakdown Structure (工作分解结构)•RFI: Request for Information (信息请求)•RFP: Request for Proposal (方案提案请求)•SOW: Statement of Work (工作说明书)•SRS: Software Requirements Specification (软件需求规格说明书)•POC: Proof of Concept (概念验证)•QA: Quality Assurance (质量保证)•UAT: User Acceptance Testing (用户验收测试)3. 审批流程审批流程是组织内部各种审批事项需要经过的一系列步骤。
以下是一些常见的审批流程的缩写及其英文表达方式：•BPM: Business Process Management (业务流程管理)•EOM: End of Month (月末)•COA: Change of Address (地址变更)•LOA: Leave of Absence (请假申请)•POA: Power of Attorney (授权委托)•POC: Point of Contact (联络人)•ROI: Return on Investment (投资回报率)•SLA: Service Level Agreement (服务水平协议)•PTO: Paid Time Off (带薪休假)•OOF: Out of Office (离开办公室)4. 报销流程报销流程是指员工向公司申请报销各种费用的一系列步骤。
进出口贸易会计账务处理流程
进出口贸易会计账务处理流程英文回答：Import Accounting.Purchase:Debit: Inventory.Credit: Accounts Payable.Customs duties, freight, and other expenses are added to the cost of inventory.Payment:Debit: Accounts Payable.Credit: Cash or Bank.Receipt of Goods:Debit: Inventory.Credit: Purchases.Cost of Goods Sold (COGS):Deduct: Beginning Inventory.Add: Purchases.Equals: Goods Available for Sale. Deduct: Ending Inventory.Equals: COGS.Export Accounting.Sale:Debit: Accounts Receivable.Credit: Sales Revenue.Cost of goods sold is expensed. Collection:Debit: Cash or Bank.Credit: Accounts Receivable.Shipment:Debit: Cost of Goods Sold.Credit: Inventory.Export Costs:Debit: Export Costs Expense.Credit: Cash or Bank.中文回答：进口贸易会计账务处理流程。
采购：借，库存。
贷，应付账款。
关税、运费等费用计入库存成本。
付款：借，应付账款。
贷，现金或银行存款。
货物收讫：借，库存。
贷，采购。
销售成本（COGS）：借，库存（期初）。
贷，采购。
贷，销售成本。
借，库存（期末）。
工程单位应付账款清理计划
工程单位应付账款清理计划英文回答：Accounts Payable Cleanup Plan for Engineering Firms.Introduction:Engineering firms often face challenges in managing their accounts payable (AP) processes. A high volume of invoices, complex approval processes, and potential for errors can lead to inefficiencies and delays in payments. Implementing an effective AP cleanup plan can help engineering firms streamline their processes, improve accuracy, and enhance vendor relationships.Steps to Implement an AP Cleanup Plan:1. Establish Clear Policies and Procedures:Define clear guidelines for invoice submission,approval, and payment timelines.Communicate these policies to vendors, employees, and stakeholders involved in the AP process.2. Centralize Invoice Processing:Create a central repository for all invoices received, regardless of format or channel.Streamline the invoice intake process by using automated tools or electronic data interchange (EDI).3. Implement an Approval Workflow:Establish a structured approval workflow that ensures invoices are reviewed and approved in a timely manner.Define different levels of approval based on invoice amount or type.4. Leverage Technology:Utilize cloud-based AP software or other digital solutions to automate invoice processing tasks.Integrate AP systems with other business applications, such as ERP or procurement systems.5. Establish Vendor Communication:Maintain open communication with vendors regarding invoice status and payment schedules.Set up regular meetings or online platforms to address any discrepancies or issues.6. Conduct Regular Audits:Perform periodic audits of AP processes to identify areas of improvement.Monitor key metrics such as average invoice processing time and vendor payment accuracy.7. Implement Dispute Resolution Procedures:Establish a clear process for handling invoice disputes or discrepancies.Define timelines for resolving disputes and provide vendors with appropriate channels for communication.Benefits of an AP Cleanup Plan:Reduced invoice processing time.Improved accuracy of payments.Enhanced vendor relationships.Reduced risk of late payments and penalties.Increased efficiency and productivity.Conclusion:An effective accounts payable cleanup plan is crucialfor engineering firms to streamline their AP processes, improve accuracy, and enhance vendor relationships. By implementing clear policies, centralizing invoice processing, leveraging technology, and establishing regular audits, engineering firms can effectively manage their AP function and gain competitive advantages.中文回答：工程单位应付账款清理计划。
应付账款核销的审批流程
应付账款核销的审批流程英文回答：Accounts Payable Write-Off Approval Process.1. Initiation.The write-off process begins when a request is submitted by the department that incurred the expense. The request must include supporting documentation, such as invoices, purchase orders, and evidence of attempts to collect the debt.2. Review and Approval.The request is then reviewed by the accounts payable department to verify that the expense was valid and that all reasonable efforts have been made to collect the debt. If the review is satisfactory, the request is forwarded to the appropriate approver for final approval.3. Write-Off.Once the request is approved, the accounts payable department processes the write-off. This involves removing the debt from the company's books and recording the loss as an expense.4. Documentation.The write-off is documented with the supporting documentation and the approval. This documentation is retained for future reference and audit purposes.Chinese 回答：应付账款核销审批流程。
会计经验：会计专业词英文翻译：应付账款英文怎么说
会计专业词英文翻译：应付账款英文怎么说短期借款Short-termborrowing 应付账款Accountspayable 预计负债Projectedliabilities 预付账款PrepaidAccounts AAA美国会计学会 Abacus《算盘》杂志 abacus算盘 Abandonment废弃，报废;委付 abandonmentvalue废弃价值 abatement①减免②冲销 abilitytoservicedebt偿债能力 abnormalcost异常成本 abnormalspoilage异常损耗 abovepar超过票面价值 abovetheline线上项目 absoluteamount绝对数，绝对金额 absoluteendorsement绝对背书 absoluteinsolvency绝对无力偿付 absolutepriority绝对优先求偿权 absolutevalue绝对值 absorb摊配，转并 absorptionaccount摊配账户，转并账户 absorptioncosting摊配成本计算法 abstract摘要表 abuse滥用职权 abuseoftaxshelter滥用避税项目 ACCA特许公认会计师公会 acceleratedcostrecoverysystem加速成本收回制度 accelerateddepreciationmethod加速折旧法，快速折旧法 accelerationclause加速偿付条款，提前偿付条款 acceptance①承兑②已承兑票据③验收 acceptancebill承兑票据 acceptanceregister承兑票据登记簿 acceptancesampling验收抽样 accesstime存取时间 accommodation融通 accommodationbill融通票据 accommodationendorsement融通背书 account①账户，会计科目②账簿，报表③账目，账项④记账 accountability经营责任，会计责任 accountabilityunit责任单位 Accountancy《会计》杂志 accountancy会计 accountant会计员，会计师 accountantgeneral会计主任，总会计 accountingincharge主管会计师 accountant，slegalliability会计师的法律责任 accountant，sreport会计师报告 accountant，sresponsibility会计师职责 accountform账户式，账式 accounting①会计②会计学 accountingassumption会计假定，会计假设 accountingbasis会计基准，会计基本方法 accountingchanges会计变更 accountingconcept会计概念 accountingcontrol会计控制 accountingconvention会计常规，会计惯例 accountingcorporation会计公司 accountingcycle会计循环 accountingdata会计数据 accountingdoctrine会计信条 accountingdocument会计凭证 accountingelements会计要素 accountingentity会计主体，会计个体 accountingentry会计分录 accountingequation会计等式 accountingevent会计事项 accountingexposure会计暴露，会计暴露风险 accountingfirm会计事务所 AccountingHallofFame会计名人堂 accountingharmonization会计协调化 accountingidentity会计恒等式 accountingincome会计收益 accountinginformation会计信息 accountinginformationsystem会计信息系统 accountinginternationalization会计国际化 accountingjournals会计杂志 accountinglegislation会计法规 accountingmanual会计手册 accountingobjective会计目标 accountingperiod会计期 accountingpolicies会计政策 accountingpostulate会计假设 accountingpractice会计实务 accountingprinciple会计原则 AccountingPrincipleBoard会计原则委员会 accountingprocedures会计程序 accountingprofession会计职业，会计专业 accountingrateofreturn会计收益率 accountingrecords会计记录，会计簿籍 AccountingReview《会计评论》 accountingrules会计规则 AccountingSeriesRelease《会计公告文件》 accountingservice会计服务 accountingsoftware会计软件 accountingstandard会计标准，会计准则 accountingstandardization会计标准化 AccountingStandardsBoard会计准则委员会（英） AccountingStandardsCommittee会计准则委员会（英） accountingsystem①会计制度②会计系统 accountingtechnique会计技术 accountingtheory会计理论 accountingtransaction会计业务，会计账务 AccountingTrendandTechniques《会计趋势和会计技术》 accountingunit会计单位 accountingvaluation会计计价 accountingyear会计年度 accounts会计账簿，会计报表 accountsales承销清单，承销报告单 accountspayable应付账款 accountsreceivable应收账款 accountsreceivableagingschedule应收账款账龄分析表 accountsreceivableassigned已转让应收账款 accountsreceivablecollectionperiod应收账款收款期 accountsreceivablediscounted已贴现应收账款 accountsreceivablefinancing应收账款筹资，应收账款融资小编寄语：会计学是一个细节致命的学科，以前总是觉得只要大概知道意思就可以了，但这样是很难达到学习要求的。
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Objectives
Accounts Payable
Objectives
➢ To maximise processing efficiency ➢ To ensure invoices are processed to agreed terms ➢ To ensure payments made only when due and
➢ System validation and approval checks
Controls
➢ Authorisation rules ➢ System access controls ➢ User procedures ➢ Validation and matching
rules
Measures
Cost per purchase invoice processed
15,000
£6
Me7,00a0 sures/Cost drivers
3,000 or less
£2
£17
90 percentile
Median
10 percentile
10 percentile Median
90 percentile
应付帐款流程(英文)
Accounts Organisation Payable - Best PraPeocpletice
➢ Centralised processing ➢ Outsourcing potential
Processes
➢ Maintaining supplier details
➢ Process vouchers ➢ Process payments ➢ Period end processing
payable ➢ To ensure liabilities are fully recorded and
distributed correctly ➢ To achieve effective balance between extending
credit and maintaining good relations with suppliers ➢ To take full advantage of opportunities to recover VAT
➢ Electronic payment
➢ Manual matching
➢ On-line matching
➢ Performed by finance department
➢ Shared Service Centres or outsourced services
Accounts Payable - Critical ❖ These are a summary of the key business requirements, which must be met to achieve the objectives.
➢ Speed of processing supplier amendments
➢ Invoices processed ➢ Invoice processing
time ➢ Number of payments ➢ Period end closure
time
Accounts Payable - Number of purchase invoices per FTE per annum
Success Factors ➢ Single supplier database
➢ Staff trained in AP process and have clear roles and responsibilities ➢ Payment terms defined and agreed with supplier ➢ Effective communication and feedback mechanisms in place to handle queries ➢ Establish and maintain good supplier relations ➢ Process in place for monitoring the status of invoices and payment schedules ➢ AP calendar in place and communicated to staff ➢ Authorisation levels and payment terms held on the system ➢ Automated workflow to route documents to relevant personnel when problems need to be
➢ Supplier relations ➢ Creditor control
Information Systems
➢ Interface between Accounts Payable and other related processes
➢ Shared employee and supplier details
Invoice processing time in days
6 days
16 days
49 days
10 percentile
Median
90 percentile
Cost drivers
➢ Number of invoices received per month ➢ Number of suppliers ➢ Number of different terms and conditions ➢ Complexity of authorisation process ➢ Proportion of invoices automatically matched with PO's ➢ Number of supplier queries ➢ Proportion of invoices received electronically ➢ Proportion of payments made electronically
Source: statistics taken from Benchmarking database 21 January 1997
Accounts Payable - Trends
From
To
➢ Separate AP module
➢ Integrated systems
➢ Payment by cheque