大學(xué)會(huì)計(jì)學(xué)原理英文

1、第二章 交易分析和記錄1.所有者投資Receive investment by Owner借：現(xiàn)金Cash 貸：所有者名下的資本Owner, Capital2.用現(xiàn)金采購(gòu)物料Purchase Equipment for Cash借：物料Supplies 貸：現(xiàn)金Cash3.用現(xiàn)金購(gòu)置設(shè)備Purchase Equipment for Cash借：設(shè)備Equipment 貸：現(xiàn)金Cash4.賒購(gòu)物料Purchase Supplies on Credit Supplies借：物料Supplies 貸：應(yīng)付賬款A(yù)ccounts Payable5.提供服務(wù)賺取現(xiàn)金Provide Services for

2、 Cash借：現(xiàn)金Cash 貸：咨詢費(fèi)收入Consulting Revenue6.用現(xiàn)金支付費(fèi)用Payment of Expense in Cash借：租金費(fèi)用Rent Expense 貸：現(xiàn)金Cash7.以賒銷方式提供服務(wù)和出租設(shè)備Provide Consulting and Rental Services on Credit借：應(yīng)收賬款A(yù)ccounts Receivable 貸：咨詢費(fèi)收入Consulting Revenue 租金收入 Rental Revenue8.應(yīng)收賬款變現(xiàn)Receipt of Cash on Account借：現(xiàn)金Cash 貸：應(yīng)收賬款A(yù)ccounts Receiv

3、able9.分期支付應(yīng)付賬款Partial Payment of Accounts Payable借：應(yīng)收賬款A(yù)ccounts Payable 貸：現(xiàn)金Cash10.所有者提取現(xiàn)金Withdrawal of Cash by Owner借：所有者提取的資產(chǎn)Owner, Withdrawals 貸：現(xiàn)金Cash11.預(yù)收服務(wù)費(fèi)Receipt of Cash for Future Services借：現(xiàn)金Cash貸：預(yù)收咨詢費(fèi)收入U(xiǎn)nearned Consulting Revenue12.預(yù)付保險(xiǎn)費(fèi)Pay Cash for Future Insurance Coverage借：預(yù)收保險(xiǎn)費(fèi)Prepai

4、d Insurance 貸：現(xiàn)金Cash第三章 調(diào)整賬戶和編制財(cái)務(wù)報(bào)表（一）預(yù)付（遞延）費(fèi)用Prepaid (Deferred) Expenses1.調(diào)整分錄（預(yù)付保險(xiǎn)費(fèi)）Adjustment (Prepaid Insurance)借：保險(xiǎn)費(fèi)用Insurance Expense 貸：預(yù)付保險(xiǎn)費(fèi)Prepaid Insurance2.調(diào)整分錄（物料）Adjustment (Supplies)借：物料費(fèi)用Supplies Expense 貸：物料Supplies3.調(diào)整分錄（折舊）Adjustment (Depreciation)借：折舊費(fèi)用Depreciation Expense 貸：累計(jì)折舊設(shè)備

5、Accumulated Depreciation Equipment（二）預(yù)收（遞延）收入U(xiǎn)nearned (Deferred) Revenues4.調(diào)整分錄（預(yù)收收入）Adjustment (Unearned Revenues)借：預(yù)收咨詢費(fèi)收入U(xiǎn)nearned Consulting Revenue 貸：咨詢費(fèi)收入Consulting Revenue（三）應(yīng)計(jì)費(fèi)用Accrued Expense5.調(diào)整分錄（應(yīng)付工資費(fèi)用）Adjustment (Accrued Salaried Expense)借：工資費(fèi)用Salaries Expense 貸：應(yīng)付工資Salaries Payable（四）應(yīng)計(jì)

6、收入Accrued Revenue6.調(diào)整分錄（應(yīng)急服務(wù)費(fèi)收入）Adjustment (Accrued Services Revenue)借：應(yīng)收賬款A(yù)ccounts Receivable 貸：咨詢費(fèi)收入Consulting Revenue第四章 完成會(huì)計(jì)循環(huán)1.將收入賬戶的貸方余額結(jié)轉(zhuǎn)至利潤(rùn)匯總賬戶Close Credit Balances in Revenue Accounts to Income Summary借：咨詢費(fèi)收入Consulting Revenue租金收入Rental Revenue（所有收入賬戶）（Revenue Accounts）貸：利潤(rùn)匯總Income Summary（

7、結(jié)平收入賬戶）To close revenue accounts2. 將費(fèi)用賬戶的借方余額結(jié)轉(zhuǎn)至利潤(rùn)匯總賬戶Close Debit Balances in Expense Accounts to Income Summary借：利潤(rùn)匯總Income Summary 貸：折舊費(fèi)用設(shè)備 Depreciation Expense Equipment 工資費(fèi)用Salaries Expense 保險(xiǎn)費(fèi)用Insurance Expense 租金費(fèi)用Rent Expense 物料費(fèi)Supplies Expense 公共事業(yè)費(fèi)用Utilities Expense （所有費(fèi)用賬戶）(Expense Accoun

8、ts)（結(jié)平費(fèi)用賬戶）To close expense accountsTo close expense accounts3. 將利潤(rùn)匯總賬戶的余額結(jié)轉(zhuǎn)至所有者權(quán)益賬戶Close Income Summary to Owners Capital借：利潤(rùn)匯總Income Summary 貸：所有者名下的資本Owner, Capital（結(jié)平利潤(rùn)匯總賬戶）To close Income Summary account4.將所有者提取賬戶的余額結(jié)轉(zhuǎn)至所有者權(quán)益賬戶Close Withdrawals Account to Owners Capital借：所有者名下的資本Owner, Capital 貸

9、：所有者提取的資產(chǎn)Owner, withdrawals（結(jié)平所有者提取賬戶）To close the withdrawals account第五章 商業(yè)活動(dòng)的會(huì)計(jì)核算永續(xù)盤存制Perpetual Inventory System（一）商品買賣交易（購(gòu)貨）Merchandising Transactions (Purchases)1.購(gòu)買待售商品Purchasing merchandise for resale借：庫(kù)存商品Merchandise Inventory 貸：現(xiàn)金或應(yīng)付賬款Merchandise Inventory2.支付進(jìn)貨的運(yùn)費(fèi)成本Paying freight costs on p

10、urchases（裝運(yùn)地交貨）(FOB shipping point)借：庫(kù)存商品Merchandise Inventory 貸：現(xiàn)金Cash3.在折扣期內(nèi)付款Paying within discount period.借：應(yīng)付賬款A(yù)ccounts Payable 貸：庫(kù)存商品Merchandise Inventory 現(xiàn)金Cash4.記錄進(jìn)貨退回或折讓Recording purchase returns or allowances借：現(xiàn)金或應(yīng)付賬款Cash or Account Payable 貸：庫(kù)存商品Merchandise Inventory（二）商品買賣交易（銷貨）Merchandi

11、sing Transactions (Sales)1.銷售商品Selling merchandise借：現(xiàn)金或應(yīng)收賬款Cash or Accounts Receivable 貸：銷售收入Sales借：商品銷售成本Cost of Goods Sold 貸：庫(kù)存商品Merchandise Inventory2.在折扣期內(nèi)收到貨款Receiving payment within discount period借：現(xiàn)金Cash銷售折扣Sales Discounts 貸：應(yīng)收賬款A(yù)ccounts Receivable3.接受銷售退回或給予銷貨折讓Granting sales returns or all

12、owances借：銷貨退回與折讓Sales Returns and Allowances 貸：現(xiàn)金或應(yīng)收賬款Cash or Accounts Receivable借：庫(kù)存商品Merchandise Inventory 貸：商品銷售成本Cost of Goods Sold4.支付銷貨的運(yùn)輸成本Paying freight costs on sales（目的地交貨）(FOB destination)借：運(yùn)輸費(fèi)用Delivery Expense 貸：現(xiàn)金Cash（三）商品交易事項(xiàng)（調(diào)整）Merchandising Events (Adjusting)1.調(diào)整存貨損耗Adjusting due to

13、shrinkage（當(dāng)賬面余額大于實(shí)物盤點(diǎn)額時(shí)）(occurs when recorded amount larger than physical inventory).借：商品銷售成本Cost of Goods Sold 貸：庫(kù)存商品Merchandise Inventory（四）商品交易事項(xiàng)（結(jié)賬）Merchandising Events (Closing)1.結(jié)轉(zhuǎn)各臨時(shí)性賬戶的貸方余額Closing temporary accounts with credit balances借：銷售收入Sales 貸：利潤(rùn)匯總Income Summary2.結(jié)轉(zhuǎn)各臨時(shí)性賬戶的借方余額Closing t

14、emporary accounts with debit balances借：利潤(rùn)匯總Income Summary 貸：銷售退回與折讓Sales Returns and Allowances 銷售折扣Sales Discounts 商品銷售成本Cost of Goods Sold 運(yùn)輸費(fèi)用Delivery Expense 其他費(fèi)用Other ExpensesJanuary (Jan.) 一月；February (Feb.) 二月；March (Mar.) 三月；April (Apr.) 四月；May (may.)五月；June(Jun.)六月；July(Jul.)七月；August(Aug.)

15、八月；September(Sept.)九月；October(Oct.)十月；November(Nov.)十一月；December(Dec.)十二月 .資產(chǎn)負(fù)債表 Balance Sheet利潤(rùn)表 Income Statement所有者權(quán)益表 Statement of Owners Equity一資產(chǎn)類 Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 現(xiàn)金 Cash 銀行存款 Cash in bank其他貨幣資金 Other cash and cash equivalents銀行本票 Cashier''s che

16、que  銀行匯票 Bank draft  信用卡 Credit card 短期投資 Short-term investments 股票 Short-term investments - stock債券 Short-term investments - corporate bonds 應(yīng)收款 Account receivable 應(yīng)收票據(jù) Note receivable  銀行承兌匯票 Bank acceptance  商業(yè)承兌匯票 Trade acceptance  應(yīng)收股利 Dividend receivable 應(yīng)收利息 Int

17、erest receivable 應(yīng)收賬款 Account receivable 其他應(yīng)收款 Other notes receivable 壞賬準(zhǔn)備 Bad debt reserves 預(yù)付賬款 Advance money庫(kù)存資產(chǎn) Inventories 物資采購(gòu) Supplies purchasing 原材料 Raw materials 庫(kù)存商品 Finished goods存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves 本金 Principal  利息 Interest  減值準(zhǔn)備 Depreciation reserves 固定資產(chǎn) F

18、ixed assets 累計(jì)折舊 Accumulated depreciation   在建工程 Construction-in-process  固定資產(chǎn)清理 Liquidation of fixed assets  無形資產(chǎn) Intangible assets 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or incomeaccount payable 應(yīng)付帳款account receivable 應(yīng)收帳款二、負(fù)債類 Liability  短期負(fù)債 Current liability  短期借款 Shor

19、t-term borrowing 應(yīng)付賬款 Account payable 預(yù)收賬款 Deposit received 應(yīng)付福利費(fèi) Accrued welfarism  應(yīng)付股利 Dividends payable  應(yīng)交增值稅 value added tax payable  應(yīng)付債券 Bonds payable  債券面值 Face value, Par value 債券溢價(jià) Premium on bonds  債券折價(jià) Discount on bonds  應(yīng)計(jì)利息 Accrued interest    所有者權(quán)益類 OWNERS'' EQUITY 資本 Capita 實(shí)收資本 Paicl-up capital  實(shí)收股本 Paid-up stock  資本公積 Capit