常见的会计分录英文表达

一、资产类现
金银行存款
其他货币资金
短期投资
短期投资跌价准备应收票据应收股利应收利息应收帐款坏帐准备预付帐款应收补贴款其他应收款在途物资原材料包装物低值易耗品库存商品委托加工物资委托代销商品受托代销商品存货跌价准备
分期收款发出商品待摊费用长期股权投资长期债权投资长期投资减值准备固定资产累计折旧工程物资在建工程固定资产清理无形资产开办费长期待摊费用
待处理财产损溢参考医学
常见的会计分录英文表达（清楚整理）
assets cash
on hand cash
in bank
other cash and cash equivalent short-term investment short-term investments falling price reserve
notes receivable dividend receivable interest receivable accounts receivable bad debts reserve prepayments / payment in advance cover deficit receivable from state subsidize other notes receivable materials in transit
raw materials wrappage low-value consumption goods finished goods
work in process-outsourced
trust to and sell the goods on a commission basis commissioned and sell the goods on a commission basis inventory falling price reserve collect money and send out the goods by stages deferred and prepaid expenses
long-term investment on stocks long-term investment on bonds long-term investment depreciation reserve fixed assets accumulated depreciation project goods and material project under construction
fixed assets disposal intangible assets
organization/preliminary expenses long-term deferred and prepaid expenses wait deal assets loss or income
参考医学二、负债类短
期借款应付票据应付帐款预收帐款代销商品款应付工资应付福利费应付股利应交税金其他应交款其他应付款预提费用长期借款应付债券长期应付款递延税款住房周转金
debts short-term loan notes payable accounts payable advance payment
consignor payable accrued payroll
accrued welfarism dividends payable tax payable
accrued other payments other
payable
drawing expenses in advance
long-term loan debenture payable long-term payable deferred tax revolving fund of house
三、所有者权益 owners equity 股本paid-up stock
资本公积盈余公积本年利润利润分配capital reserve surplus reserve current year profit profit distribution
四、成本类生产成本制造费用
cost
cost of manufacture manufacturing overhead ,
五、损益类主营业务收入其他业务收入折扣与折让投资收益补贴收入营业外收入主营业务成本
profit and loss （ p/l ）
prime operating revenue other operating revenue discount and allowance investment income subsidize revenue non-operating income operating cost
主营业务税金及附加 tax and associate charge
其他业务支出存货跌价损失营业费用
other operating expenses inventory falling price loss operating expenses
管理费用 财务费用 f 营业外支出 所得税 inc 以前年度损益调整 income tax
参考医学
general and administrative expenses financial expenses non-operating expenditure
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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