大學(xué)會計學(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)金采購物料Purchase Equipment for Cash借：物料Supplies 貸：現(xiàn)金Cash3.用現(xiàn)金購置設(shè)備Purchase Equipment for Cash借：設(shè)備Equipment 貸：現(xiàn)金Cash4.賒購物料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：咨詢費收入Consulting Revenue6.用現(xiàn)金支付費用Payment of Expense in Cash借：租金費用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Receipt of Cash for Future Services借：現(xiàn)金Cash貸：預(yù)收咨詢費收入Unearned Consulting Revenue12.預(yù)付保險費Pay Cash for Future Insurance Coverage借：預(yù)收保險費Prepai

4、d Insurance 貸：現(xiàn)金Cash第三章 調(diào)整賬戶和編制財務(wù)報表（一）預(yù)付（遞延）費用Prepaid (Deferred) Expenses1.調(diào)整分錄（預(yù)付保險費）Adjustment (Prepaid Insurance)借：保險費用Insurance Expense 貸：預(yù)付保險費Prepaid Insurance2.調(diào)整分錄（物料）Adjustment (Supplies)借：物料費用Supplies Expense 貸：物料Supplies3.調(diào)整分錄（折舊）Adjustment (Depreciation)借：折舊費用Depreciation Expense 貸：累計折舊設(shè)備

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

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

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

8、ts)（結(jié)平費用賬戶）To close expense accountsTo close expense accounts3. 將利潤匯總賬戶的余額結(jié)轉(zhuǎn)至所有者權(quán)益賬戶Close Income Summary to Owners Capital借：利潤匯總Income Summary 貸：所有者名下的資本Owner, Capital（結(jié)平利潤匯總賬戶）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)活動的會計核算永續(xù)盤存制Perpetual Inventory System（一）商品買賣交易（購貨）Merchandising Transactions (Purchases)1.購買待售商品Purchasing merchandise for resale借：庫存商品Merchandise Inventory 貸：現(xiàn)金或應(yīng)付賬款Merchandise Inventory2.支付進貨的運費成本Paying freight costs on p

10、urchases（裝運地交貨）(FOB shipping point)借：庫存商品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：庫存商品Merchandise Inventory 現(xiàn)金Cash4.記錄進貨退回或折讓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：庫存商品Merchandise Inventory 貸：商品銷售成本Cost of Goods Sold4.支付銷貨的運輸成本Paying freight costs on sales（目的地交貨）(FOB destination)借：運輸費用Delivery Expense 貸：現(xiàn)金Cash（三）商品交易事項（調(diào)整）Merchandising Events (Adjusting)1.調(diào)整存貨損耗Adjusting due to

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

14、emporary accounts with debit balances借：利潤匯總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 運輸費用Delivery Expense 其他費用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)負債表 Balance Sheet利潤表 Income Statement所有者權(quán)益表 Statement of Owners Equity一資產(chǎn)類 Assets 流動資產(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 壞賬準備 Bad debt reserves 預(yù)付賬款 Advance money庫存資產(chǎn) Inventories 物資采購 Supplies purchasing 原材料 Raw materials 庫存商品 Finished goods存貨跌價準備 Inventory falling price reserves 本金 Principal  利息 Interest  減值準備 Depreciation reserves 固定資產(chǎn) F

18、ixed assets 累計折舊 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、負債類 Liability  短期負債 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 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 Premium on bonds  債券折價 Discount on bonds  應(yīng)計利息 Accrued interest    所有者權(quán)益類 OWNERS'' EQUITY 資本 Capita 實收資本 Paicl-up capital  實收股本 Paid-up stock  資本公積 Capit