常用会计分录和会计词汇中英文对照表

1借：材料采购/1贷：银行存款/1销售费用（销售人员工资在建工程（在建工程人员工资研发支出（研发人员工资贷：应付职工薪酬——贷：应付职工薪酬——2借：应付职工薪酬——借：应付职工薪酬——工会经费/职工教育经费/社会保险费住房公积金贷：银行存款（一）1贷：银行存款/应付账款/2借：待处理财产损益——待处理流动资产损益/在建工程/3应交税费——应交增值税（销项税额4应交税费——应交增值税（销项税额贷：应交税费——应交增值税（销项税额6应交税费——（二）贷：应交税费——2应交税费——应交增值税（销项税额——3贷：应交税费——4贷：应交税费——贷：应交税费——3（四）1贷：应交税费——贷：应交税费——3（五）贷：应交税费——2贷：应交税费——2（七）贷：应交税费——贷：应交税费——3（八）1贷：应交税费————————（九）1贷：应交税费——3112、支付：21贷：长期借款——3、归还长期借款：1、企业按面值发行债券：贷：应付债券——23借：应付债券——会计词汇采编:AccountingsystemAmericanAccountingAssociationAmericanInstituteofCPAsAuditBalancesheetBookkeepkingCashflowprospectsCertificateinInternalAuditingCertificateinManagementAccountingCertificatePublicAccountantCostaccountingExternalusersFinancialaccountingFinancialAccountingStandardsBoardFinancialfore_castGenerallyacceptedaccountingprinciplesGeneral-purposeinformationGovernmentAccountingOfficeIncomestatementInstituteofInternalAuditorsInstituteofManagementAccountantsIntegrityInternalauditingInternalcontrolstructureInternalRevenueServiceInternalusersManagementaccountingReturnofinvestmentReturnoninvestmentSecuritiesandExchangeCommissionStatementofcashflowStatementoffinancialpositionTaxaccountingAccountingequationArticulationAssetsBusinessentityCapitalstockCorporationCostprincipleCreditorDeflationDisclosureExpensesFinancialstatementFinancialactivitiesGoing-concernassumptionInflationInvestingactivitiesLiabilitiesNegativecashflowOperatingactivitiesOwner'sequityPartnershipPositivecashflowRetainedearningRevenueSoleproprietorshipSolvencyStable-dollarassumptionStockholdersStockholders'equityWindowdressingAc_countpoliticalre-invoicingspecialmethodsofmodernmanagementmodernmanagementLeadsandfeesandthecostofcapitalforforeigninvestmentsmultinationalworkingcapitalmanagementmultinationalperformanceevaluationmanagingeconomicexposuremanagingtransactionexposuremanagingtranslationexposureforeignprojectappraisalforeignprojectappraisalinternationalinventorydividendinter-companyrepatriatingblockedmaintainingthevalueofblockedadjustednetpresentaccountingoftourismandaccountingofconstructionaccountingofcivilaviationtransportationbusinessaccountingofcommercialaccrualaccountingofagriculturalrealizationprincipleofhistoricalaccountingofenterpriseswithforeignall-purposefinancialaccountingofrailwaytransportationownersownerssubstanceoverprincipleofinformationsystemmicro-accountingoffinancialaccountingofcommunicationandtransportationaccountingofconstructionrecordingcurrencymeasurementattributestimelinessmonetarymeasurementaccountingstandardsaccountingentityaccountingprofessionalfunctionsofaccountingaccountingfore_castingaccountingelementsaccountingaccountingscienceaccountingtargetsofaccountingaccountingpersonnelaccountingrecognitionaccountingobjectivetheoreticalstructureofaccountingaccountingaccountingdecisionaccountingsupervisionaccountingassumptionaccountingrecordsaccountingmeasurementaccountingdepartmentaccountingenvironmentfinancialaccountingsystemofaccountingaccountingperiodsaccountingobjectaccountingnatureofaccountingaccountingstatementsmacro-accountingcombinationdistinguishmentbetweencapitalexpenditureandrevenueexconsolidatedfinancialmanagementactivitiesmanagementmanagementtoolaccountingofstockgenerallyacceptedaccountingprinciple,publicaccountingofindustrialindividualaccountingofhightechnologyfeedbackaccountingofforeigneconomiccooperationenterexternalstatementsinternalstatementsconsistencyartaccountingofrealestateaccountingofpostandtelecommunicationfore_casttrueandfairgoingcostfinancialaccountingfinancialaccountingconceptualfinancialgovernmentalandnon-profitorganizationspecialpurposefinancialfundsfinancialelementsoffinancialfinancialconstant-dollaraccountingofinsurancerecognitionofcorporatebondissuingdepreciationoffixedconvertibleaccelerateddepreciationinterestrateonassignmentofaccountsdebenturelast-in,first-out,dis_countonnotespayablefirst-in,first-outFIFOconstructionsinprocessimprovementsandreplacementsoffixedperiodicinventoryall-inclusiveconceptofnetrealizableadditionsoffixedsaleorfactoringofaccountscontingentsalesreturnsandretailmethodcashdiscountbondssalenotesstockrepairsandmaintenanceoffixedmortgagebondssellingexpensesdividendspayablenotesreceivableintangibleassetscollectionmethod所incometaxcurrentliabilitiesproductionmethodretirementandreplacementinventorycurrentpurchasesaccountsreceivableinvestmentincomeoperatingincomecapitalredemptionofbadrevaluationsoffixedcashinbankfixedassetsprofitaccruedtrademarksandtradenetprofitincomecapitalizationofadvancetosupplierotherreceivablescashcorporatebondwagespayablepaid-incapitalsurplusreservestaxesnegativerecognitionoftemporaryshort-termloanscurrentoperatingconceptofeffectsofinventory折旧[旧depreciationdepreciationstraight-welfarepatentshousingreplacement专项物资[旧know-capitalreservesbalancesheetnaturalresourcesinventorysinkinglong-termpayableslong-terminvestmentslong-termloanslong-termliabilityoflong-termfinancingappropriatedretainedstandardcostingvariablecostingcumulativesourcebookkeepingprocedureusingsummaryworkingmultipleac_counttitlesDoubleentrycompoundcorrectionbydrawingastraightcumulativesourceaccountingdocumentschartofaccountsac_counttitlecorrectionbyusingredbookkeepingaccountingentryaccountingcycleBookofaccountsloose-leafclearingaccountsmatchingaccountsbookkeepingmethodsrecordingrulesBookkeepingprocedureusingbookkeepingprocedureusingcategorizedsimplesettlementclosingclosingdebit-creditpartialcardinter-periodallocationmultiple-recordcompoundsubsidiaryledgersubsidiaryaccountinventoryaccountsparallelcompletecombinedjournalandbookkeepingprocedureusingsummarizedtriple-entryrealtrialtrialreceipts-paymentreceiptincomestatementgeneralpurposebookkeepingprocedureusinggeneralsourcedocumentfromcashnominalbookof_chronologicalsingle-recorddepositperpetual