會(huì)計(jì)專業(yè)英語(yǔ)分錄
大餅茄夾
Too兔rich
誰(shuí)說(shuō)不寫(xiě)借貸的。折舊計(jì)提分錄如下： dr:Selling expenses 20000$ cr:Accumulated depreciation 20000$ dr是借，cr是貸
癡貨小逗逗
會(huì)計(jì)分錄 1、 debit: Cash---50000 credit: Paid-up capital(or stock)----50000 debit: Fixed assets---20000 credit: Paid-up capital(or stock)----200002. debit: Intangible assets (tenure)-60000 Fixed assets（building）---230000 credit: Cash------------------------------------43500 Long-term note payable -----------2465003、debit: Office allowance ---480 credit: Account payable --------------4804、debit: Fixed assets---17200 credit: Paid-up capital(or stock) -172005、debit: Fixed assets---2500 credit: Account payable ----25006、debit: Accrued wages ---800 credit: Cash --------------8007、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勞務(wù)等，需交增值稅，中國(guó)一般納稅人17%稅率，小規(guī)模3%稅率，由于本題沒(méi)有相關(guān)提示，稅金科目略，）8、debit: Account payable ----450 credit: Cash--------------------450 9、debit: Account payable ----480 credit:Cash--------------------48010、debit: Fixed assets---1200 credit: Cash -----------1000 Fixed assets------------200 由于沒(méi)提及折舊，故清理科目略去11、debit: Account receivable ----1300 credit: Prime operating revenue ---130012、debit: Accrued wages ---800 credit: Cash --------------------80013、debit: Cash----1300 credit: Account receivable ---130014、debit: Paid-up capital(or stock)---1800 credit: Cash-----------------------------1800
心在翠微
（中文科目是老的叫法）現(xiàn)金Cashinhand銀行存款Cashinbank其他貨幣資金-外埠存款Othermonetaryassets-cashinothercities其他貨幣資金-銀行本票O(jiān)thermonetaryassets-cashier‘scheck其他貨幣資金-銀行匯票O(jiān)thermonetaryassets-bankdraft其他貨幣資金-信用卡Othermonetaryassets-creditcards其他貨幣資金-信用證保證金Othermonetaryassets-L/Cdeposit其他貨幣資金-存出投資款Othermonetaryassets-cashforinvestment短期投資-股票投資Investments-Shortterm-stocks短期投資-債券投資Investments-Shortterm-bonds短期投資-基金投資Investments-Shortterm-funds短期投資-其他投資Investments-Shortterm-others短期投資跌價(jià)準(zhǔn)備Provisionforshort-terminvestment長(zhǎng)期股權(quán)投資-股票投資Longtermequityinvestment-stocks長(zhǎng)期股權(quán)投資-其他股權(quán)投資Longtermequityinvestment-others長(zhǎng)期債券投資-債券投資Longtermsecuritiesinvestemnt-bonds長(zhǎng)期債券投資-其他債權(quán)投資Longtermsecuritiesinvestment-others長(zhǎng)期投資減值準(zhǔn)備Provisionforlong-terminvestment應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendsreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款Tradedebtors壞帳準(zhǔn)備-應(yīng)收帳款Provisionfordoubtfuldebts-tradedebtors預(yù)付帳款Prepayment應(yīng)收補(bǔ)貼款A(yù)llowancereceivable其他應(yīng)收款Otherdebtors壞帳準(zhǔn)備-其他應(yīng)收款Provisionfordoubtfuldebts-otherdebtors其他流動(dòng)資產(chǎn)Othercurrentassets物資采購(gòu)Purchase原材料Rawmaterials包裝物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差異Materialcostdifference自制半成品Self-manufacturedgoods庫(kù)存商品Finishedgoods商品進(jìn)銷差價(jià)Differencebetweenpurchase&salesofcommodities委托加工物資Consignedprocessiongmaterial委托代銷商品Consignment-out受托代銷商品Consignment-in分期收款發(fā)出商品Goodsoninstalmentsales存貨跌價(jià)準(zhǔn)備Provisionforobsoletestocks待攤費(fèi)用Prepaidexpenses待處理流動(dòng)資產(chǎn)損益UnsettledG/Loncurrentassets待處理固定資產(chǎn)損益UnsettledG/Lonfixedassets委托貸款-本金Consignmentloan-principle委托貸款-利息Consignmentloan-interest委托貸款-減值準(zhǔn)備Consignmentloan-provision固定資產(chǎn)-房屋建筑物Fixedassets-Buildings
C羅C梅西梅
其實(shí)兩個(gè)說(shuō)法都挺地道的，只是各有側(cè)重的方面journal有日記日?qǐng)?bào)的意思，所以journalentry指會(huì)計(jì)分錄、日記賬分錄、流水分錄；側(cè)重指出會(huì)計(jì)分錄的日結(jié)特點(diǎn)。而accounting則是學(xué)術(shù)上專指“會(huì)計(jì)、會(huì)計(jì)學(xué)、記賬”的意思，所以accountingentry就明確的專指會(huì)計(jì)分錄，更有學(xué)術(shù)氣息。
燒仙草AO
1、會(huì)計(jì)分錄R?Baker?invested
debit:??Cash---3750
credit:Paid-up?capital(or?stock)----3750
a.debit:??Office?allowance?---375
credit:?cash---375
b.debit:??Fixed?assets---1050
credit:Account?payable?----1050
c?debit:??Cash---1500
credit:Account?receivable---1500
d?debit:??Account?payable?----1050
credit:Cash--------------------1050
e???debit:??Account?receivable----2700
credit:Prime?operating?revenue?---2700
(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勞務(wù)等，需交增值稅，中國(guó)一般納稅人17%稅率，小規(guī)模3%稅率，由于本題沒(méi)有相關(guān)提示，稅金科目略，）
f?既然每月都付租金原先賬務(wù)應(yīng)該有筆分錄，借：管理費(fèi)用/經(jīng)營(yíng)費(fèi)用等，貸：應(yīng)付賬款，本題假設(shè)有此分錄，若沒(méi)有debit:?Adminisstrative?expenses/Operating?expenses??525????credit：Cash?525）
debit:??Account?payable----525
credit:Cash-----------------525
g?debit:Cash---1125
credit:Account?receivable--1125
h?debit:??Paid-up?capital(or?stock)---1000
credit:Cash---1000
2、T賬戶共7個(gè)，請(qǐng)查看附件
優(yōu)質(zhì)會(huì)計(jì)資格證問(wèn)答知識(shí)庫(kù)
