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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-terminvestmentdepreciationreserve固定资产fixedassets累计折旧accumulateddepreciation工程物资projectgoodsandmaterial在建工程projectunderconstruction固定资产清理fixedassetsdisposal无形资产intangibleassets开办费organization/preliminaryexpenses长期待摊费用long-termdeferredandprepaidexpenses待处理财产损溢waitdealassetslossorincome二、负债类debts短期借款short-termloan应付票据notespayable应付帐款accountspayable预收帐款advancepayment代销商品款consignorpayable应付工资accruedpayroll应付福利费accruedwelfarism应付股利dividendspayable应交税金taxpayable其他应交款accruedotherpayments其他应付款otherpayable预提费用drawingexpensesinadvance长期借款long-termloan应付债券debenturepayable长期应付款long-termpayable递延税款deferredtax住房周转金revolvingfundofhouse三、所有者权益ownersequity股本paid-upstock资本公积capitalreserve盈余公积surplusreserve本年利润currentyearprofit利润分配profitdistribution四、成本类cost生产成本costofmanufacture制造费用manufacturingoverhead,五、损益类profitandloss（p/l）主营业务收入primeoperatingrevenue其他业务收入otheroperatingrevenue折扣与折让discountandallowance投资收益investmentincome补贴收入subsidizerevenue营业外收入non-operatingincome主营业务成本operatingcost主营业务税金及附加taxandassociatecharge其他业务支出otheroperatingexpenses存货跌价损失inventoryfallingpriceloss营业费用operatingexpenses管理费用generalandadministrativeexpenses财务费用financialexpenses营业外支出non-operatingexpenditure所得税incometax以前年度损益调整adjustedp/lforprioryear资产+费用=负责+所有者权益+收入财务三大主表：资产负债表、利润表（权益表）、现金流量表Account帐chartofaccount会计科目表credit借方debit贷方journal日记帐ledger分类帐posting过帐trialbalance试算平衡表Accountingsystem会计系统Audit审计accrual-basisaccounting权责发生制会计accruedexpense应计费用accruedrevenue应计收入accumulateddepreciation累计折旧Balancesheet资产负债表Incomestatement损益表Statementofcashflow现金流量表