会计分录英文怎么翻译

A. 会计分录中英文对照表

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

proct cost / output cost
生产成本

proct / 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
相关性原则

reserve for bad debts / bad debts expense /provisi
坏帐准备

resial(salvage)value
折余价值 ( 残值 )

retains earning
留存收益

revenue expenditure
收益性支出

revenues
收入

sales allowances
销货折让

sales discount
销货折扣

sales invoice
销货发票

sales on account
赊销

sales return
销售退回

sales revenue
销售收入

selling cost
销售成本

selling expense
销售费用

simple ournal entry
简单分录

source document
原始凭证

stable-monetary concept
货币计量

starting-load cost / organization costs
开办费

statement of cash flow/ cash flow statement
现金流量表

stock on hand / inventory
存货

stub
存根

subsidiary accounts
明细账户

subsidiary ledger
明细分类账

surplus reserve
盈余公积

T-account/ transfer
T 字形账户

tangible assets
有形资产

taxes payable
应交税金

the understandability principle
明晰性原则

timeliness
及时性原则

transaction
交易

traveling expense
差旅费

trial balance
试算平衡

undistributed profits / undivided profits
未分配利润

unearned revenue
预收款项

unrelated business income
营业外收益

useful life
使用年限

value added tax
增值税

voucher
付款凭证

wages payable / salaries payable
应付工资

work in process / goods in process
在产品

B. 求常见的会计分录英文表达形式（越全越好）

（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
委托贷款-本金 Consignment loan - principle
委托贷款-利息 Consignment loan - interest
委托贷款-减值准备 Consignment loan - provision
固定资产-房屋建筑物 Fixed assets - Buildings
固定资产-机器设备 Fixed assets - Plant and machinery
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
固定资产-运输设备 Fixed assets - Automobiles
累计折旧 Accumulated depreciation
固定资产减值准备 Impairment of fixed assets
工程物资-专用材料 Project material - specific materials
工程物资-专用设备 Project material - specific equipment
工程物资-预付大型设备款 Project material - prepaid for equipment
工程物资-为生产准备的工具及器具 Project material - tools and facilities for proction
在建工程 Construction in progress
在建工程减值准备 Impairment of construction in progress
固定资产清理 Disposal of fixed assets
无形资产-专利权 Intangible assets - patent
无形资产-非专利技术 Intangible assets - instrial property and know-how
无形资产-商标权 Intangible assets - trademark rights
无形资产-土地使用权 Intangible assets - land use rights
无形资产-商誉 Intangible assets - goodwill
无形资产减值准备 Impairment of intangible assets
长期待摊费用 Deferred assets
未确认融资费用 Unrecognized finance fees
其他长期资产 Other long term assets
递延税款借项 Deferred assets debits
应付票据 Notes payable
应付帐款 Trade creditors
预收帐款 Adanvances from customers
代销商品款 Consignment-in payables
其他应交款 Other payable to government
其他应付款 Other creditors
应付股利 Proposed dividends
待转资产价值 Donated assets
预计负债 Accrued liabilities
应付短期债券 Short-term debentures payable
其他流动负债 Other current liabilities
预提费用 Accrued expenses
应付工资 Payroll payable
应付福利费 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-担保借款 Bank loans - Short term - guaranteed
一年内到期长期借款 Long term loans e within one year
一年内到期长期应付款 Long term payable e within one year
长期借款 Bank loans - Long term
应付债券-债券面值 Bond payable - Par value
应付债券-债券溢价 Bond payable - Excess
应付债券-债券折价 Bond payable - Discount
应付债券-应计利息 Bond payable - Accrued interest
长期应付款 Long term payable
专项应付款 Specific payable
其他长期负债 Other long term liabilities
应交税金-所得税 Tax payable - income tax
应交税金-增值税 Tax payable - VAT
应交税金-营业税 Tax payable - business tax
应交税金-消费税 Tax payable - consumable tax
应交税金-其他 Tax payable - others
递延税款贷项 Deferred taxation credit
股本 Share capital
已归还投资 Investment returned
利润分配-其他转入 Profit appropriation - other transfer in
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利润分配-提取储备基金 Profit appropriation - reserve fund
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
利润分配-利润归还投资 Profit appropriation - return investment by profit
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利润 Retained earnings, beginning of the year
资本公积-股本溢价 Capital surplus - share premium
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
资本公积-接受现金捐赠 Capital surplus - cash donation
资本公积-股权投资准备 Capital surplus - investment reserve
资本公积-拨款转入 Capital surplus - subsidiary
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
资本公积-其他 Capital surplus - others
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
盈余公积-储备基金 Surplus reserve - reserve fund
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
主营业务收入 Sales
主营业务成本 Cost of sales
主营业务税金及附加 Sales tax
营业费用 Operating expenses
管理费用 General and administrative expenses
财务费用 Financial expenses
投资收益 Investment income
其他业务收入 Other operating income
营业外收入 Non-operating income
补贴收入 Subsidy income
其他业务支出 Other operating expenses
营业外支出 Non-operating expenses
所得税 Income tax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 debt reserve
预付帐款 advance money
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

企业会计准则目录
Index for Accounting Standards for Business Enterprises
Announced February 2006
Effective 2007 for Listed Companies
1. 企业会计准则－－－－－－－－-基本准则
（Accounting Standard for Business Enterprises - Basic Standard）
2. 企业会计准则第1 号－－－－－－－－-存货
（Accounting Standard for Business Enterprises No. 1 - Inventories）
3. 企业会计准则第2 号－－－－－－－－-长期股权投资
（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）
4. 企业会计准则第3 号－－－－－－－－-投资性房地产
（Accounting Standard for Business Enterprises No. 3 - Investment properties）
5. 企业会计准则第4 号－－－－－－－－-固定资产
（Accounting Standard for Business Enterprises No. 4 - Fixed assets）
6. 企业会计准则第5 号－－－－－－－－-生物资产
（Accounting Standard for Business Enterprises No. 5 - Biological assets）
7. 企业会计准则第6 号－－－－－－－－-无形资产
（Accounting Standard for Business Enterprises No. 6 - Intangible assets）
8. 企业会计准则第7 号－－－－－－－－-非货币性资产:）
（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）
9. 企业会计准则第8 号－－－－－－－－-资产减值
（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）
10. 企业会计准则第9 号－－－－－－－－-职工薪酬
（Accounting Standard for Business Enterprises No. 9 – Employee compensation ）
11. 企业会计准则第10 号－－－－－－－－企业年金基金
（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）
12. 企业会计准则第11 号－－－－－－－－股份支付
（Accounting Standard for Business Enterprises No. 11 - Share-based payment）
13. 企业会计准则第12 号－－－－－－－－债务重组
（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）
14. 企业会计准则第13 号－－－－－－－－或有事项
（Accounting Standard for Business Enterprises No. 13 - Contingencies）
15. 企业会计准则第14 号－－－－－－－－收入
（Accounting Standard for Business Enterprises No. 14 - Revenue）
16. 企业会计准则第15 号－－－－－－－－建造合同
（Accounting Standard for Business Enterprises No. 15 - Construction contracts）
17. 企业会计准则第16 号－－－－－－－－政府补助
（Accounting Standard for Business Enterprises No. 16 - Government grants）
18. 企业会计准则第17 号－－－－－－－－借款费用
（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）
19. 企业会计准则第18 号－－－－－－－－所得税
（Accounting Standard for Business Enterprises No. 18 - Income taxes）
20. 企业会计准则第19 号－－－－－－－－外币折算
（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）
21. 企业会计准则第20 号－－－－－－－－企业合并
（Accounting Standard for Business Enterprises No. 20 - Business Combinations）
22. 企业会计准则第21 号－－－－－－－－租赁
（Accounting Standard for Business Enterprises No. 21 - Leases）
23. 企业会计准则第22 号－－－－－－－－金融工具确认和计量
（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of
financial instruments）
24. 企业会计准则第23 号－－－－－－－－金融资产转移
（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）
25. 企业会计准则第24 号－－－－－－－－套期保值
（Accounting Standard for Business Enterprises No. 24 - Hedging）
26. 企业会计准则第25 号－－－－－－－－原保险合同
（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）
27. 企业会计准则第26 号－－－－－－－－再保险合同
（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）
28. 企业会计准则第27 号－－－－－－－－石油天然气开采
（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and
natural gas）
29. 企业会计准则第28 号－－－－－－－－会计政策、会计估计变更和差错更正
（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
and estimates? and correction of errors）
30. 企业会计准则第29 号－－－－－－－－资产负债表日后事项
（Accounting Standard for Business Enterprises No. 29 - Events occurring after the
balance sheet date）
31. 企业会计准则第30 号－－－－－－－－财务报表列报
（Accounting Standard for Business Enterprises No. 30 - Presentation of financial
statements）
32. 企业会计准则第31 号－－－－－－－－现金流量表
（Accounting Standard for Business Enterprises No. 31 - Cash flow statements）
33. 企业会计准则第32 号－－－－－－－－中期财务报告
（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）
34. 企业会计准则第33 号－－－－－－－－合并财务报表
（Accounting Standard for Business Enterprises No. 33 - Consolidated financial
statements）
35. 企业会计准则第34 号－－－－－－－－每股收益
（Accounting Standard for Business Enterprises No. 34 - Earnings per share）
36. 企业会计准则第35 号－－－－－－－－分部报告
（Accounting Standard for Business Enterprises No. 35 - Segment reporting）
37. 企业会计准则第36 号－－－－－－－－关联方披露
（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）
38. 企业会计准则第37 号－－－－－－－－金融工具列报
（Accounting Standard for Business Enterprises No. 37 - Presentation of financial
instruments）
39. 企业会计准则第38 号－－－－－－－－首次执行企业会计准则
（Accounting Standard for Business Enterprises No. 38 - First time adoption of
Accounting Standards for Business Enterprises）

C. 请问这道会计分录怎么写（英文版）

A公司对连续三年期末应收账款进行分析，期末应收账款每年以8%比例递增。1、2006年1月1日备抵坏账账户余额：$68.000.确认B公司坏账$20.000，2006年12月31号（期末）A公司应收账款账户余额为：950.000。2、2007年，A公司证实C公司破产，并确认坏账$6.000.2007年A公司应收账款期末余额为：900.000.3、2008年收回B公司欠款$15.000，冲减其所欠$20.000欠款。2008年A公司应收账款期末余额$1.000.000。计提坏账准备，并缮制相应会计分录。

D. "记账"英语怎么说

会计分录
[词典] [经] accounting entry;
[例句]上述业务需要作以下会计分录。
The above-mentioned transactions can be recorded as follows.

E. 会计英语求写会计分录R Baker invested € 3750 cash in the business

1、会计分录RBakerinvested

debit:Cash---3750

credit:Paid-upcapital(orstock)----3750

a.debit:Officeallowance---375

credit:cash---375

b.debit:Fixedassets---1050

credit:Accountpayable----1050

cdebit:Cash---1500

credit:Accountreceivable---1500

ddebit:Accountpayable----1050

credit:Cash--------------------1050

edebit:Accountreceivable----2700

credit:Primeoperatingrevenue---2700

(Taxpayable-valueaddedtaxpayable-SubstitutedmoneyonVAT-***,若此公司是提供加工及修理修配等劳务等，需交增值税，中国一般纳税人17%税率，小规模3%税率，由于本题没有相关提示，税金科目略，）

f既然每月都付租金原先账务应该有笔分录，借：管理费用/经营费用等，贷：应付账款，本题假设有此分录，若没有debit:Adminisstrativeexpenses/Operatingexpenses525credit：Cash525）

debit:Accountpayable----525

credit:Cash-----------------525

gdebit:Cash---1125

credit:Accountreceivable--1125

hdebit:Paid-upcapital(orstock)---1000

credit:Cash---1000

2、T账户共7个，请查看附件