常用會計分錄和會計詞匯中英文對照表

1借：材料采購/1貸：銀行存款/1銷售費用（銷售人員工資在建工程（在建工程人員工資研發(fā)支出（研發(fā)人員工資貸：應付職工薪酬——貸：應付職工薪酬——2借：應付職工薪酬——借：應付職工薪酬——工會經(jīng)費/職工教育經(jīng)費/社會保險費住房公積金貸：銀行存款（一）1貸：銀行存款/應付賬款/2借：待處理財產(chǎn)損益——待處理流動資產(chǎn)損益/在建工程/3應交稅費——應交增值稅（銷項稅額4應交稅費——應交增值稅（銷項稅額貸：應交稅費——應交增值稅（銷項稅額6應交稅費——（二）貸：應交稅費——2應交稅費——應交增值稅（銷項稅額——3貸：應交稅費——4貸：應交稅費——貸：應交稅費——3（四）1貸：應交稅費——貸：應交稅費——3（五）貸：應交稅費——2貸：應交稅費——2（七）貸：應交稅費——貸：應交稅費——3（八）1貸：應交稅費————————（九）1貸：應交稅費——3112、支付：21貸：長期借款——3、歸還長期借款：1、企業(yè)按面值發(fā)行債券：貸：應付債券——23借：應付債券——會計詞匯采編: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折舊[舊depreciationdepreciationstraight-welfarepatentshousingreplacement專項物資[舊know-capitalreservesbalancesheetnaturalresourcesinventorysinkinglong-termpayableslong-terminvestmentslong-termloanslong-termliabilityoflong-termfinancingappropriatedretainedstandardcostingvariablecostingcumulativesourcebookkeepingprocedureusingsummaryworkingmultipleac_counttitlesDoubleentrycompoundcorrectionbydrawingastraightcumulativesourceaccountingdocumentschartofaccountsac_counttitlecorrectionbyusingredbookkeepingaccountingentryaccountingcycleBookofaccountsloose-leafclearingaccountsmatchingaccountsbookkeepingmethodsrecordingrulesBookkeepingprocedureusingbookkeepingprocedureusingcategorizedsimplesettlementclosingclosingdebit-creditpartialcardinter-periodallocationmultiple-recordcompoundsubsidiaryledgersubsidiaryaccountinventoryaccountsparallelcompletecombinedjournalandbookkeepingprocedureusingsummarizedtriple-entryrealtrialtrialreceipts-paymentreceiptincomestatementgeneralpurposebookkeepingprocedureusinggeneralsourcedocumentfromcashnominalbookof_chronologicalsingle-recorddepositperpetual