英文会计分录

Accounting entity         会计主体Accounting equation       会计平衡式Accounting framework     会计框架Accounting period concept  会计期间概念Accounts                 账户

Accounts payable          应付账款Accounts receivable        应收账款Accrual basis for accounting  权责发生制Accrual concept            应计概念Accumulated depreciation    累计折旧Acid test ratio              速动比率Activity ratios              效率比率

长期债券投资-债券投资Longtermsecuritiesinvestemnt-bonds长期债券投资-其他债权投资Longtermsecuritiesinvestment-others长期投资减值准备Provisionforlong-terminvestment应收票据Notesreceivable应收股利Dividendsreceivable应收利息Interestreceivable应收帐款Tradedebtors坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors预付帐款Prepayment应收补贴款Allowancereceivable其他应收款Otherdebtors坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors其他流动资产Othercurrentassets物资采购Purchase原材料Rawmaterials包装物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差异Materialcostdifference自制半成品Self-manufacturedgoods库存商品Finishedgoods商品进销差价Differencebetweenpurchase&salesofcommodities委托加工物资Consignedprocessiongmaterial

1. Dr fixed assets 500000 Cr. cash 500002. Dr. investment a/c 2000 Cr. cash 20003. Dr.bank loan 10000 Cr. cash 100004. Dr. selling exp. 45000 Cr. cash 450005. Dr. cash 4000000 Cr. a/r 4000000

呵呵，这个都是一样的。我们的记账方法也是从外国翻译过来的。我举个例子Dr.InterestExpense$400Cr.InterestPayable$400看的懂吧，就是借和贷，会计科目用英文表达就好了，没什么的