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首页 > 会计资格证 > 会计专业英语分录

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Too兔rich

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谁说不写借贷的。折旧计提分录如下: dr:Selling expenses 20000$ cr:Accumulated depreciation 20000$ dr是借,cr是贷

会计专业英语分录

86 评论(13)

痴货小逗逗

会计分录 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劳务等,需交增值税,中国一般纳税人17%税率,小规模3%税率,由于本题没有相关提示,税金科目略,)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 由于没提及折旧,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

288 评论(12)

心在翠微

(中文科目是老的叫法)现金Cashinhand银行存款Cashinbank其他货币资金-外埠存款Othermonetaryassets-cashinothercities其他货币资金-银行本票Othermonetaryassets-cashier‘scheck其他货币资金-银行汇票Othermonetaryassets-bankdraft其他货币资金-信用卡Othermonetaryassets-creditcards其他货币资金-信用证保证金Othermonetaryassets-L/Cdeposit其他货币资金-存出投资款Othermonetaryassets-cashforinvestment短期投资-股票投资Investments-Shortterm-stocks短期投资-债券投资Investments-Shortterm-bonds短期投资-基金投资Investments-Shortterm-funds短期投资-其他投资Investments-Shortterm-others短期投资跌价准备Provisionforshort-terminvestment长期股权投资-股票投资Longtermequityinvestment-stocks长期股权投资-其他股权投资Longtermequityinvestment-others长期债券投资-债券投资Longtermsecuritiesinvestemnt-bonds长期债券投资-其他债权投资Longtermsecuritiesinvestment-others长期投资减值准备Provisionforlong-terminvestment应收票据Notesreceivable应收股利Dividendsreceivable应收利息Interestreceivable应收帐款Tradedebtors坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors预付帐款Prepayment应收补贴款Allowancereceivable其他应收款Otherdebtors坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors其他流动资产Othercurrentassets物资采购Purchase原材料Rawmaterials包装物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差异Materialcostdifference自制半成品Self-manufacturedgoods库存商品Finishedgoods商品进销差价Differencebetweenpurchase&salesofcommodities委托加工物资Consignedprocessiongmaterial委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goodsoninstalmentsales存货跌价准备Provisionforobsoletestocks待摊费用Prepaidexpenses待处理流动资产损益UnsettledG/Loncurrentassets待处理固定资产损益UnsettledG/Lonfixedassets委托贷款-本金Consignmentloan-principle委托贷款-利息Consignmentloan-interest委托贷款-减值准备Consignmentloan-provision固定资产-房屋建筑物Fixedassets-Buildings

95 评论(13)

巧儿妹妹

难道你们公司已经用英文来记账了?答案肯定是用英文写

136 评论(15)

C罗C梅西梅

其实两个说法都挺地道的,只是各有侧重的方面journal有日记日报的意思,所以journalentry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accountingentry就明确的专指会计分录,更有学术气息。

250 评论(8)

烧仙草AO

1、会计分录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劳务等,需交增值税,中国一般纳税人17%税率,小规模3%税率,由于本题没有相关提示,税金科目略,)

f 既然每月都付租金原先账务应该有笔分录,借:管理费用/经营费用等,贷:应付账款,本题假设有此分录,若没有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账户共7个,请查看附件

167 评论(9)

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