T3_Journal Entries 会计分录英文

会计英语词汇英文解释

1.Accounting(会计) The process of indentifying, recording, summarizing and reporting economic information to decision makers. 2.Financial accounting(财务会计) The field of accounting that serves external decision makers, such as stockholders, suppliers, banks and government agencies. 3.Management accounting(管理会计) The field of accounting that serves internal decision makers, such as top executives, department heads and people at other management levels within an organization. 4.Annual report(年报) A combination of financial statements, management discussion and analysis and graphs and charts that is provided annually to investors.

5.Balance sheet (statement of financial position, statement of financial condition)(资产负债表) A financial statement that shows the financial status of a business entity at a particular instant in time. 6.Balance sheet equation(资产负债方程式) Assets = Liabilities + Owners' equity. 7.Assets(资产) Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows. 8.Liabilities (负债) Economic obligations of the organization to outsiders ,or claims against its assets by outsiders.

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

常见会计英语词汇

会计常用词汇（一）一、资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 现金Cash 银行存款Cash in bank 其他货币资金Other cash and cash equivalents 外埠存款Other city Cash in bank 银行本票Cashier''s cheque 银行汇票Bank draft 信用卡Credit card 信用证保证金L/C Guarantee deposits 存出投资款Refundable deposits 短期投资Short-term investments 股票Short-term investments - stock 债券Short-term investments - corporate bonds 基金Short-term investments - corporate funds 其他other 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 应收票据Note receivable 银行承兑汇票Bank acceptance

商业承兑汇票Trade acceptance 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 其他应收款Other notes receivable 坏账准备Bad debt reserves 预付账款Advance money 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 物资采购Supplies purchasing 原材料Raw materials 包装物Wrappage 低值易耗品Low-value consumption goods 材料成本差异Materials cost variance 自制半成品Semi-Finished goods 库存商品Finished goods 商品进销差价Differences between purchasing and selling price 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 reserves

新发布企业会计准则目录、会计科目、财务报表(中英文)

新发布企业会计准则目录(中英文对照版）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 invest ments) 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---------非货币性资产交换 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monet ary 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 compensatio n ) 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 fun d)

会计英语词汇大汇总

会计英语词汇大汇总，要背熟哦！2018-01-06会计说会计说汇集财会行业的最新政策，实操干货>> 作为一名合格的财务工作人员，除了专业技能，英语也是大家要注意提升的方面哦~kavin老师为大家整理汇总了会计英语词汇，赶快收藏对照查看哦~ accountantgenaral 会计主任 account balancde 结平的帐户 account bill 帐单 account books 帐 account classification 帐户分类 account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表 account payable 应付帐款 account receivable 应收帐款 account of payments 支出表 account of receipts 收入表 account title 帐户名称，会计科目 accounting year 或financial year 会计年度 accounts payable ledger 应付款分类帐 Accounting period（会计期间）are related tospecific time periods ,typically one year（通常是一年) 资产负债表：balance sheet 可以不大写b 利润表：income statements (or statements of income) 利润分配表：retained earnings 现金流量表：cash flows 市场部Marketing 销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource 行政部Admin.

中国政府部门英文缩写

-------------------------------------------------------------------------------- From: lijunjiwoaini@https://www.360docs.net/doc/88182769.html, Subject: Date: Sun, 11 Nov 2007 20:46:40 +0800 中国共产党中央委员会Central Committee of the Communist Party of China 中央政治局Political Bureau of the Central Committee of the CPC 中央政治局常务委员会Standing Committee of the Political Bureau of the CPC 中央书记处Secretariat of the Central Committee of the CPC 中央军事委员会Central Military Commission of the CPC 中央纪律检查委员会Central Commission for Discipline Inspection of the CPC 中央办公厅General Office, CCCPC 中央组织部Organization Department, CCCPC 中央宣传部Publicity Department, CCCPC 中央统一战线部United Front Work Department, CCCPC 中央对外联络部International Liaison Department, CCCPC 中央政法委员会Committee of Political and Legislative Affairs, CCCPC 中央政策研究室Policy Research Office, CCCPC 中央直属机关工作委员会Work Committee for Offices Directly under the CCCPC 中央国家机关工作委员会State Organs Work Committee of the CPC 中央台湾工作委员会Taiwan Affairs Office, CCCPC 中央对外宣传办公室International Communication Office, CCCPC 中央党校Party School of the CPC 中央党史研究室Party History Research Centre, CCCPC 中央文献研究室Party Literature Research Centre, CCCPC 中央翻译局Compilation and Translation Bureau, CCCPC 中央外文出版发行事业局China Foreign Languages Publishing and Distribution Administration 中央档案馆Archives Bureau, CCCPC to have a crush on (someone)； to feel an instant magnetism； to catch one‘s eyes；to hit it off； to have the hots for (someone)； to be attracted to each other. 这些片语，都是描写男女间互相倾慕，两情相悦，有吸引力或一见锺情。例如： * He (she) has a crush on her (him) (他对她十分爱慕) 。 * He felt an instant magnetism when their eyes met. （他们见面时，他立即感到磁性般的吸住）。意指女的外表吸引; 如果是she felt ……那么就是指男的外表吸引。

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

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

中国各级党政机关干部名称英文翻

中国各级党政机关干部名称英文翻译中共中央总书记General Secretary, the CPC Central Committee 政治局常委Member, Standing Committee of Political Bureau, the CPC Central Committee 政治局委员Member, Political Bureau of the CPC Central Committee 书记处书记Member, secretariat of the CPC Central Committee 中央委员Member, Central Committee 候补委员Alternate Member …省委/市委书记Secretary,…Provincial/Municipal Committee of the CPC 党组书记secretary, Party Leadership Group 中华人民共和国主席/副主席President/Vice President, the People's Republic of China 全国人大委员长/副委员长Chairman/Vice Chairman, National People's Congress 秘书长Secretary-General 主任委员Chairman 委员Member （地方人大）主任Chairman, Local People's Congress 人大代表Deputy to the People's Congress 国务院总理Premier, State Council 国务委员State Councilor 秘书长Secretary-General （国务院各委员会）主任Minister in Charge of Commission for （国务院各部）部长Minister 部长助理Assistant Minister

中国会计科目的中英文对照

中国会计科目的中英文对照—负债类二、负债类 Liability 短期负债 Current liability 短期借款 Short-term borrowing 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable 预收账款 Deposit received 代销商品款 Proxy sale goods revenue 应付工资 Accrued wages 应付福利费 Accrued welfarism 应付股利 Dividends payable 应交税金 Tax payable 应交增值税 value added tax payable 进项税额 Withholdings on VAT 已交税金 Paying tax 转出未交增值税 Unpaid VAT changeover 减免税款 Tax deduction 销项税额 Substituted money on VAT 出口退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid VAT changeover 未交增值税 Unpaid VAT 应交营业税 Business tax payable

应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable 应交土地增值税 Increment tax on land value payable 应交城市维护建设税 Tax for maintaining and building cities payable 应交房产税 Housing property tax payable 应交土地使用税 Tenure tax payable 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税 Personal income tax payable 其他应交款 Other fund in conformity with paying 其他应付款 Other payables 预提费用 Drawing expense in advance 其他负债 Other liabilities 待转资产价值 Pending changerover assets value 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 应付债券 Bonds payable 债券面值 Face value, Par value 债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest

中国政府部门英文翻译

中国人民团体，协会名称英译测绘学会Society of Geodesy, Photogrammetry and Cartography 地震学会Seismological Society 国际金融学会International Finance Society 国际战略问题学会Institute for International Strategic Studies 海洋学会Society of Oceanography 科普学会Popular Science Society 全国少年儿童文化艺术委员会Na t’l Council on Cultural and Art Work for Children 全国少年儿童工作协调委员会Nat’l Children’s Work Coordination Committee 全国史学会China Society of History 宋庆龄基金会Song Ching Ling Foundation 中国奥林匹克委员会Chinese Olympic Committee 中国笔会中心Chinese Pen Centre 中国标准化协会China Association for Standardization 中国残疾人福利基金会China Welfare Fund for the Handicapped 中国出版协会Chinese Publishers Association 中国道教协会Chinese Taoist Association 中国电视艺术家协会Chinese Television Artists Association 中国电影家协会China Film Association 中国法律质询中心Chinese Legal Consultancy Centre 中国法律会China Law Society 中国翻译工作者协会Translators Association of China 中国佛教协会Chinese Buddhists Association 中国福利会China Welfare Institute 中国歌剧研究会Chinese Opera Research Institute 中国共产主义青年团Communist Youth League of China 中国国际法学会Chinese Society of International Law 中国国际交流协会Association for Int’l Understanding of China 中国红十字会总会Red Cross Society of China 中国会计学会China Accounting Society 中国基督教“三自”爱国运动委员会 ThreeSelf Patriotic Movement Committee of the Protestant Churches of China 中国基督教协会China Christian Council 中国计量测试学会Chinese Society for Measurement 中国金融学会Chinese Monetary Society 中国考古协会Archaeological Society of China 中国科学技术史学会Chinese Society of Science and Technology History 中国科学技术协会China Society and Technology Association 中国联合国教科文组织全国委员会 Nat’l Commission of The People’s Republic of China for UNESCO 中国联合国协会United Nations Association of the People’s Republic of China 中国美术家协会Chinese Artists Association 中国民间文艺家协会China Society for the Study of Folk Literature and Art 中国企业管理协会China Enterprise Management Association

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

会计相关英语词汇

account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表Accounting period 会计期间accounting year 或financial year 会计年度 accountant genaral 会计主任 account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐 account form of balance sheet 帐户式资产负债表 account form of profit and loss statement 帐户式损益表account payable 应付帐款 account receivable 应收帐款account of payments 支出表account of receipts 收入表 account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐 Accounting period （会计期间） are related to specific time periods ,typically one year （通常是一年）资产负债表：balance sheet 可以不大写b 利润表：income statements （or statements of income）利润分配表：retained earnings 现金流量表：cash flows 1、部门的称谓市场部Marketing 销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部客户服务 CBD）Customer Service ，例如客服员叫CSR，R for representative 人事部Human Resource 行政部Admin. 财务部Finance & Accounting 产品供应Product Supply ，例如产品调度员叫P S Planner 2、人员的称谓助理Assistant 秘书secretary 前台接待小姐Receptionist 文员clerk，如会计文员为Accounting Clerk 主任supervisor 经理Man ager 总经理GM, General Manager 入场费admission 运费freight 小费tip 学费tuition 价格，代价charge 制造费用Manu facturi ng overhead 材料费Materials 管理人员工资Executive Salaries 奖金Wages 退职金Retirement allowanee 补贴Bonus 夕卜保劳务费Outsourc ing fee 福禾U费Employee benefits/welfare 会议费Coferemce 加班餐费Special duties 市内交通费Busin ess traveli ng 通讯费Correspondence 电话费 Correspondence 水电取暖费Water and Steam 税费Taxes and dues 租赁费Re nt 管理费 Maintenance 车辆维护费Vehicles maintenance 油料费Vehicles maintenance 培训费 Education and training 接待费Entertainment 图书、印刷费Books and printing 运费 Transpotation 保险费In sura nee premium 支付手续费Commissi on 杂费Sundry charges 折旧费Depreciation expense 机物料消耗Article of con sumption 劳动保护费Labor protect ion fees 总监Director 总会计师Finance Con troller 高级Senior如高级经理为Senior Manager

T3_Journal Entries 会计分录 英文