育才学习网1. 英文的会计分录到底怎么写的
会计分录在英语中地道的说法有两种：
1. journal有日记日报的意思，所以journal entry指会计分录、日记账分录、流水分录；侧重指出会计分录的日结特点。
2. accounting则是学术上专指“会计、会计学、记账”的意思，所以accounting entry就明确的专指会计分录，更有学术气息。
accounting [ə'kauntiŋ]
n. 会计，会计学；帐单
accountant [ə'kauntənt]
n. 会计师；会计人员
2. 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 production 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 - industrial 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 due within one year 一年内到期长期应付款 Long term payable due 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 - 。
3. 会计英语分录 急求解答
a.Dr Cash on hand $3928
Cr Capital $3928
b.Dr Accounts payables $1055
Cr cash on hand $1055
c.Dr Cash on hand $3700
Cr Capital $3700
d. Dr General&Adminstrative---rent expense $1200
Cr Cash on hand $1200
e.Dr Accounts receivables $2025
Cr General&Adminstrative $2025
f.Dr Supplies $245
Cr Accounts payables $245
g.Dr Dr cash on hand $3000
Cr Accounts receivables $3000
4. 会计分录的英文怎么说
最低0.27元开通文库会员，查看完整内容> 原发布者：138241688 常见的会计分录英文表达（清楚整理）一、资产类 assets现金 cashonhand银行存款 cashinbank其他货币资金 othercashandcashequivalent短期投资 short-terminvestment短期投资跌价准备 short-terminvestmentsfallingpricereserve应收票据 notesreceivable应收股利 dividendreceivable应收利息 interestreceivable应收帐款 accountsreceivable坏帐准备 baddebtsreserve预付帐款 prepayments/paymentinadvance应收补贴款 coverdeficitreceivablefromstatesubsidize其他应收款 othernotesreceivable在途32313133353236313431303231363533e4b893e5b19e31333433623738物资 materialsintransit原材料 rawmaterials包装物 wrappage低值易耗品 low-valueconsumptiongoods库存商品 finishedgoods委托加工物资 workinprocess-outsourced委托代销商品 trusttoandsellthegoodsonacommissionbasis受托代销商品 commissionedandsellthegoodsonacommissionbasis存货跌价准备 inventoryfallingpricereserve分期收款发出商品 collectmoneyandsendoutthegoodsbystages待摊费用 deferredandprepaidexpenses长期股权投资 long-terminvestmentonstocks长期债权投资 long-terminvestmentonbonds长期投资减值准备 long。
5. 下面是会计专业英语写分录,谢谢大家了,非常着急
会计分录
1、debit: Cash---50000
credit: Paid-up capital(or stock)----50000
debit: Fixed assets---20000
credit: Paid-up capital(or stock)----20000
2. debit: Intangible assets (tenure)-60000
Fixed assets(building)---230000
credit: Cash------------------------------------43500
Long-term note payable -----------246500
3、debit: Office allowance ---480
credit: Account payable --------------480
4、debit: Fixed assets---17200
credit: Paid-up capital(or stock) -17200
5、debit: Fixed assets---2500
credit: Account payable ----2500
6、debit: Accrued wages ---800
credit: Cash --------------800
7、debit: Cash----3500
credit:Prime operating revenue ---3500
(Tax payable -value added tax payable -Substituted money on VAT -***，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，)
8、debit: Account payable ----450
credit: Cash--------------------450
9、debit: Account payable ----480
credit:Cash--------------------480
10、debit: Fixed assets---1200
credit: Cash -----------1000
Fixed assets------------200
由于没提及折旧，故清理科目略去
11、debit: Account receivable ----1300
credit: Prime operating revenue ---1300
12、debit: Accrued wages ---800
credit: Cash --------------------800
13、debit: Cash----1300
credit: Account receivable ---1300
14、debit: Paid-up capital(or stock)---1800
credit: Cash-----------------------------1800
6. 会计英语分录题怎么做
我也没看到那个play clothes，不知道是给哪个公司做分录，还有、感觉这个题目的信息不是很完整呐.下面是对题目中出现的公司： Speedy Clothes : Dr:cash $500 Cr:Merchandise Inventory $500 Quick's Clothes : Dr:Sales $500 Cr:Cash $500 Dr:Merchandise Inventory （题目的信息不是很完整，具体金额是多少不好计算） Cr:Cost of Merchandise Sold （题目的信息不是很完整，具体金额是多少不好计算）。