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英语会计分录？会计分录在英语中地道的说法有两种：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。accounting则是学术上专指“会计、会计学、记账”的意思，那么，英语会计分录？一起来了解一下吧。
会计分录的英文表达
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
蔽搏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
毕昌资本性支出
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
折旧费用宏数祥
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
会计英语常用分录
（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-信含嫌逗用证保证金
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-本者前金
Consignment
loan
-
principle
委托贷款-利息
Consignment
loan
-
interest
委托贷款-减值准备
Consignment
loan
-
provision
固定资谈卖产-房屋建筑物
Fixed
assets
-
Buildings
会计分录100题
1. Dr fixed assets500000
Cr. cash50000
2. Dr. investment a/胡兄c 2000
Cr. cash 2000
3. Dr.bank loan 10000
Cr. cash 10000
4. Dr. selling exp. 45000
Cr. cash 45000
5. Dr. cash 4000000
Cr. a/耐做郑昌颂r 4000000
初级会计英语分录
（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-信含嫌逗用证保证金
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-本者前金
Consignment
loan
-
principle
委托贷款-利息
Consignment
loan
-
interest
委托贷款-减值准备
Consignment
loan
-
provision
固定资谈卖产-房屋建筑物
Fixed
assets
-
Buildings
所有的会计分录大全
会计兄碰分录
[词典][经] accounting entry;
[例句]上羡腔谈述业务需要作以下会计分圆含录。
The above-mentioned transactions can be recorded as follows.
以上就是英语会计分录的全部内容，会计英语结账分录做法：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。而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。内容来源于互联网，信息真伪需自行辨别。如有侵权请联系删除。
