育才学习网1.英文的会计分录到底怎么写的
这个不是一下子可以说的清楚的，给个格式你看看。英文和中文不同，不用再记账凭证上记账，就直接在日记账中登记会计分录，英文记录上的会计分录上不需要写“借”“贷”，但是借贷正如楼上朋友所说的是Dr是借，Cr是贷，D,C都要大写，因为都是缩写。
比如一个业务描述如下：
用现金支付租金费用800元给mars，那么标准的英语的会计处理如下：
Rent Expense 800
Cash 800
Recorded rent expense for mars
2.英文的会计分录怎么写
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
3.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 product cost / output cost 生产成本 product / 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 residual(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 。
4.根据下面的英文提示写出中文和英文的会计分录.4、
4. Dr - Equipment (Asset) 15000Cr - Cash 7500Cr - Accounts Payable 750005Dr - Stock Account (ABC Co. Stock) 50000Cr - Cash (Bank) 500006Dr - Dividends 2000Cr - Retain Earning 20007Dr - Cash 25000Cr - Stock Account 250008Dr - Rental Expenses 1500Dr - Deposit (Asset) 3000Cr- Cash9Dr - Equipment (if use for trading will be cost of sales, for Co. use will be fixed asset) 35000Cr - Accounts Payable 3500010Dr - Accounts Receivable 28000Cr - Sales (Performed Services)11Dr - Cash 24000Cr - Accounts Receivable 2400012Dr - Cash 14000Cr - Accounts Receivable (Customer Account) 14000 完全手打 望加分。
5.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 - 。
6.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 product cost / output cost 生产成本 product / 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 residual(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。
7.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）。
8.求中英文会计分录对照,谢谢
关键词汇表 A 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 Activity-based costs systems 作业成本制度 Allowance for bad debts 坏账准备 Allowance for doubtful accounts 不良坏账准备 Amortization of bond discount 债券折价摊销 Amortization of bond premium 债券溢价摊销 Amortized （被）摊销 Asset turnovers 资产周转率 Assets 资产 Average-cost method 平均成本法 B Bad debts 坏账 Balance sheet 资产负债表 Bonds 债券 Bookkeeping 会计循环 Burden 制造费用 C Capital stock 股本 Capital surplus 股本溢价 Capitalizing retained earnings 存留收益资本比 Cash 现金 Cash and temporary investments 现金及短期投资 Cash basis for accounting 收付实现制 Cash discount 现金折扣 Cash equivalents 准现金 Chunky costs 步增成本 Conditional liability 或有负债 Conservatism Concept 稳健概念 Consistency Concept 一致性概念 Contra asset 抵消资产 Contribution margin 边际贡献 Control account 总账账户 Corporation 公司 Cots accounting 成本会计 Cost concept 成本概念 Cost drivers 成本动因 Cost method 成本法 Cost objects 成本对象 Cost of goods sold 销货成本 Cost of sales 销售成本 Cost pools 成本汇集对象 Credit 贷方（贷记） Current liabilities 流动负债 Current portion of long-term debt 长期负债中的流动部分 Current ratio 流动比率 D Days´ receivables 应收账款周转天数 Debit 借方（借记） Debt ratio 负债比率 Declining balance depreciation 余额递减折旧法 Deferred credits 递延贷项 Deferred taxes 递延税 Depletion 折耗 Depreciable cost 应计折旧成本 Depreciation 折旧 Direct costs 直接成本 Discount 折扣 Dividend payout 股利分发（率） Dividend yield ratio 股利对股票市价的比率 Double entry 复式记账 Du pont model 杜邦模型 E Earnings per share 每股收益 Effective interest rate 实际利率 Entity concept 会计主体概念 EPS 每股收益 Equities 权益 Equity method 权益法 Esperanto 通用语言 Expense center 费用中心 F FIFO (First-in first-out) 先进先出法 Financial performance 财务业绩中心 Fixed assets 固定资产 Foreign currency translation 外币折算 G GAAP (generally accepted accounting principles)公认会计准则 General ledger 总分类账 Going concern 持续经营 Goodwill 商誉 Gross margin 毛利 I Income statement 收益表 Indirect costs 间接成本 Insolvent 无偿债能力 Inventory 存货 Average-cost method 平均成本法 First-in ,first-out (FIFO) 先进先出法 Last-in ,first-out (LIFO) 后进先出法 Inventory cost flows 存货成本流转 Inventory turnover 存货周转率 Investment centers 投资中心 J Journal 日记账 L Last-in ,first-out (LIFO) 后进先出法 Ledger 分类账 Lessee 承租人 Less or 出租人 Leverage 杠杆 Leveraged buyout 杠杆买断（杠杆收购） Liabilities 负债 Liability 负债（责任） Current and noncurrent 流动与非流动（法） Long-term debt 长期负债 Long-term debts 长期负债 M Marketable securities 易变现证券 Matching concept 配比概念 Materiality concept 重要性概念 Mergers 吸收合并 Minority interest in subsidiaries 少数股东权益 Money measurement concept 货币计量概念 N Net earnings 净利润 Net income 净收益 Noncurrent liability 非流动负债 Nonvariable costs 不变成本 Normal operating cycle 正常的营业周期 Notes receivable 应收票据 O Operating expenses 营业费用 Operating income 营业收入 Overhead cost 制造费用（间接费用） P Paid-in-capital in excess of par 超面额缴入资本 Partnership 合伙 PE (Price earnings ratio) 市赢率 Percentages-of-completion method 完工百分比法 Postretirement benefits 养老金（退休金） Premium 溢价 Prepaid expenses 预付费用 Prevailing market interest rate 通行市场利率 Product guarantees 产品担保 Profit center 利润中心 Profit margin 边际利润 Profitability ratios 获利性比率 Proprietorship 业主权益 Proven 验证 Q Quick assets 速动资产 R Realization concept 实现概念 Realized 已实现（的） Recognition concepts 确认概念 Reconciliations 对账 Residual income 剩余收益 Responsibility centers 责任中心 Retained earnings 存留收益 Return on assets (ROA) 资产报酬率 Return on equity (ROE) 权益报酬率 Return on invested capital (ROIC) 长期资本报酬率 Return on investment (ROI) 投资报酬率 Revenue recognition 收入确认 Revenue recognition rule 收入确认规则 Revenues 收入 S Salvage value 残值 Semi variable 。
9.英文的会计分录到底怎么写的
这个不是一下子可以说的清楚的，给个格式你看看。
英文和中文不同，不用再记账凭证上记账，就直接在日记账中登记会计分录，英文记录上的会计分录上不需要写“借”“贷”，但是借贷正如楼上朋友所说的是Dr是借，Cr是贷，D,C都要大写，因为都是缩写。比如一个业务描述如下：用现金支付租金费用800元给mars，那么标准的英语的会计处理如下： Rent Expense 800 Cash 800Recorded rent expense for mars ###难道你们公司已经用英文来记账了？答案肯定是用英文写###The burden of the depreciation cost of sales 2000Selling expenses 2000 Accumulated depreciation 2000不写借贷 其他格式同复式记帐###谁说不写借贷的。
折旧计提分录如下： dr:Selling expenses 20000$ cr:Accumulated depreciation 20000$ dr是借，cr是贷###Dr: Selling expense $20000 Cr:Accumulated depreciation $20000 。