会计基础英文

会计基础是指会计事项的记账基础，是会计确认的某种标准方式，是单位收入和支出、费用的确认的标准。对会计基础的不同选择，决定单位取得收入和发生支出在会计期间的配比，并直接影响到单位工作业绩和财务成果。会计基础主要有两种，即权责发生制和收付实现制。权责发生制是指以取得款项的权利或支付款项的义务为标志来确定本期收入和费用的会计核算基础。收付实现制是指以现金的实际收支为标志来确定本期收入和支出的会计核算标准。会计是一个汉语词语，读音kuài jì。（英文名称为Accounting）会计有两层意思，一是指会计工作，二是指会计工作人员，会计工作是根据《会计法》、《预算法》、《统计法》核对记账凭证、财务账簿、财务报表，从事经济核算和监督的过程，是以货币为主要计量单位，运用专门的方法，核算和监督一个单位经济活动的一种经济管理工作；会计工作人员是进行会计工作的人员，有会计主管、会计监督和核算、财产管理、出纳等人员。我国从周代就有了专设的会计官职，掌管赋税收入、钱银支出等财务工作，进行月计、岁会。亦即，每月零星盘算为计，一年总盘算为会，两者合在一起即成会计一词。

write the journal entry that closes the $2000 balance in the Revenues account to the Retained Earnings account. 写记帐,关闭2000美元的收入的平衡,在账户,到留存收益帐户。

资 产 ASSETS 流动资产: CURRENT ASSETS: 现金 Cash on hand 银行存款 Cash in bank 应收票据 Notes receivable 应收帐款 Accounts receivable (IND.I.A.S.P.A.) 减：坏帐准备 Less: Provision for bad debts 预付货款 Advances to suppliers 其他应收款 Other receivables 待摊费用 Prepaid expense 存货 Inventories 减：存货变现损失准备 Less:Provision for loss on realization of inventories 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资： LONG-TERM INVESTMENTS: 长期投资 Long-term investments 固定资产： FIXED ASSETS: 固定资产原价 Fixed assets-cost 减：累计折旧 Less: Accumulated depreciation 固定资产净值 Fixed assets-net value 固定资产清理 Disposal of fixed assets 在建工程： CONSTRUCTION IN PROGRESS: 在建工程 Construction in progress 无形资产: INTANGIBLE ASSETS: 场地使用权 Land occupancy right 工业产权及专有技术 Industry property rights and proprietary technology 其他无形资产 Other intangible assets 无形资产合计 Total intangible assets 其他资产: OTHER ASSETS: 开办费 Organization expense 其他资产合计 Total other assets 资产总计 TOTAL ASSETS 负债及所有者权益 LIABILITIES AND OWNER'S EQUITY 流动负债： CURRENT LIABILITIES: 短期借款 Short-term loans 应付票据 Notes payable 应付帐款 Accounts payable 应付工资 Accrued payroll 应交税金 Taxes payable 应付股利 Dividends payable 预收货款 Advances form customers 其他应交款 Other dutiable 其他应付款 Other payables 预提费用 Accrued expense 职工奖励及福利基金 Staff and workers' bonus and welfare fund 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期负债： LONG-TERM LIABILITIES: 长期借款 Long-term loans 应付公司债 Debentures payable 长期负债合计 Total long-term liabilities 负债合计 Total liablities 所有者权益: OWNER'S EQUITY: 实收资本（非人民币货币资本期末金额） Paid-in capital(amount of non-RMB currency at end of period ) 其中： Including: 中方投资（非人民币货币资本期末金额） Chinese investments(amount of non-RMB currency at end of period ) 外方投资（非人民币货币资本期末金额） Foreign investments(amount of non-RMB currency at end of period ) 资本公积 Capital surplus 储备基金 Reserve fund 企业发展基金 Enterprise expansion fund 本年利润 Current year net income 未分配利润 Undistributed profit 所有者权益合计 Total owner's equity负债及所有者权益合计 TOTAL LIABILITIES AND OWNER'S EQUITY营业收入 Sales其中：出口收入 Including: export sales 减：折扣与折让 Less: Discounts and allowances营业收入净额 Net sales 减：营业成本 Less: Cost of sales 其中：出口成本 Including: Cost of export sales 产品销售税金 Sales Taxes产品销售毛利 Gross profit 减：销售费用 Less: Selling expense 管理费用 General and administrative expense 财务费用 Financial expense 其中：利息支出（减利息收入） Including: Interest expense(less interest income) 汇兑损失（减汇兑收益） Exchang loss(less exchange gain)产品销售利润 Income from main operation 加：其他业务利润 Add:Income from other operations 营业利润 Operating income 加：投资收益 Add: Investment income 加：营业外收入 Add: Non-operating income 减：营业外支出 Less: Non-operating expense 加：以前年度损益调整 Add: Adjustment to prior year's income and expense 利润总额 Income before tax 减：所得税 Less: Income tax 净利润 Net income

记录会计分录在年度损益结算后，将损益科目转为所有者权益。借记：营业务收入 $2000贷记：留存收益 $2000

basic accountancy

Fundamental Accountancy

会计报表 statement of account 往来帐目 account current 现在往来帐||存款额 current accout 销货帐 account sales 共同计算帐项 joint account 未决帐项 outstanding account 贷方帐项 credit account||creditor account 借方帐项 debit account||debtor account 应付帐||应付未付帐 account payable 应收帐||应收未收帐 account receivable 新交易||新帐 new account 未决帐||老帐 old account 现金帐 cash account 流水帐 running account 暂记帐||未定帐 suspense account 过期帐||延滞帐 overdue account||pastdue account 杂项帐户 sundry account 详细帐单||明细表 detail account 呆帐 bad account 会计项目 title of account 会计薄||帐薄 account-book 营业报告书||损益计算表 account of budiness||business report 借贷细帐||交验帐 account rendered 明细帐 account stated 与... 银行开立一户头 to open an account with 与... 银行建立交易 to keep account with 继续记帐 to keep account 与... 有交易 to have an account with 作成会计帐||有往来帐项 to make out an account with 清算||清理债务 to make up an account 清洁帐目||与... 停止交易 to close one's account with 结帐 to close an account 清理未付款 to ask an account||to demand an account 结清差额 to balance the account with 清算 to settle an account||to liquidate an account||to square an account 审查帐目||监查帐目 to audit an account 检查帐目 to examine an account 转入A的帐户 to charge the amount to A's account 以计帐方式付款 to pay on account 代理某人||为某人 on one's account||on account of one 为自己计算||独立帐目 on one's own account 由某人收益并负风险 on one's account and risk||for one's account and risk 由某人负担 for one's account||for account of one 按某人指示||列入某人帐户 by order and for account of one 列入5月份帐目 for May account 编入某中帐项下 to pass to the account of||to place to the account of 寄出清算书 to send in an account||to send in render an account