外企财务英语通
库存现金 cash 要用一个cash book 现金流水账
狮子资料Cash Book Example
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Date: September l , 2020
复式记账原理、会计记账和分类账户
Double entry rule . accounting bookkeeping and ledger accounts
复式记账原理 The rule of double entry
会计讨账 accounting bookkeeping
会计人员 accountants
编制会计分录 preparing accounting entry
复式记账原理 double entry
会计恒等式 The Accounting Equation
韩国有春节吗
资产 Asts=负债 Liabilities+所有者权益 Capital
经济资源 economic resource
资产 asts
房产 properties
机器设备 machines and equipments
货币资金 money
投资人 owner
要求权 claim
所有者的权益owner's capital
债权人creditor
债务 liability
谋求回报 ek for return
利润 profit
亏损 loss
会计科目 ledger accounts / major accounts
明细科目 sub-accounts/ minor accounts
( 1) 资产类科目 ast accounts
流动资产 current ast
非流动资产 non-current ast
库存现金 cash
银行存款bank account deposit
存货 inventory
应收账款 accounts receivables （或trade receivables）
通用的万能检讨书
固定资产 fixed asts
无形资产 intangible asts
论诚信的重要性
待摊费用 deferred expen
长期股权投资 capital investments
金融资产 financial asts
(2)负债类科目liability accounts
流动负债 short-term liabilities
长期负债 long-term liabilities
短期借款 short-term loans
应付账款 accounts payables ( 或 trade payables )
应付职工薪酬 wages and salaries
应交税费 tax liabilities , 应付债券 bond liabilities
描写祖国风光的古诗
(3) 所有者权益类科目equity accounts
实收资本或股本 share capital / registered capital / paid up capital/ capital invested
资本公积 capital rerves
留存收益 retained earnings
盈余公积 surplus rerves
本年利润 current year profits
待分配利润 profits to be assigned
(4)成本类科目 cost accounts ,
用于反映制造成本 manufacturing cost 或者服务成本 rvice cost
销售商品 sale of goods
(5)损益类科目 profit and loss accounts
收人 revenue
赋得永久的悔
成本 cost
费用 expen
经营成果 operating results
原始交易凭证sou r ce documents可以细分为很多类，比如：
Sales order 销售订单。
P u r cha o r der 采购订单。
Goods received note 收货单。
Goods dis p a t che d note 发货单（亦作Goods delivery note )。
i n voice 发票
receipt 收据
Statement 各类对账单声明，证明文件等：
比如：bank statement 银行对账单
Customer statement 客户声明
Accounts receivables statement 应收账款对账单
Supplier statement 供应商声明
Accounts payables statement 应付账款对账单等
Credit note and deb it note 都指冲销单、冲销凭证
销 售 记 录 sa les book,
原材料管理簿raw matebook
发货及退回登记簿goods delivery and return book 等
Remittance advice 汇款底单
Employee expen report 员工费用报告
客户c u s t o m er 供货方supp l ie r
会计制作冲销记录的原始凭证：
request of goods return 退货请求
negative invoice 红字发票
会计分录 accounting entry
二，会计记账及会计科目 Accounting bookkeeping and ledger accounts 复式记账原理 double entry bookkeeping or duality concept
交易 transaction
双重功效 dual effect
现金的减少 cash decrea
费用的增加 expen increa
借贷 debit and credit
sub-accounts
一个借方分录将会引起以下变化：
增加资产 increa ast
减少负债 decrea liability
增加成本或费用 increa cost or expen
一个贷方分录将会引起以下变化：
减少资产 decrea ast
增加负债 increa liability
减少成本或费用 decrea cost or expen
摘要 Description
记账科目 Ledger account
借方金额 Debit amount
贷方金额 Credit amount
员工王某借出差备用金 Cash advance paid to X X X for business travel
库存现金 Cash
固定资产—车辆 Fixed ast- van
银行存款一xx 账户 Bank accounts 一 X X
员工报销差旅费 Business travel expen claim
销售费用—差旅费 Sales expen – travel
退回多借款项 Refund of prepayment to employee
员工报销差旅费井退回多余借款 Travel expen claim and refund of surplus 其他应收款—王某 Prepayment to employee
会计科目 chart of accounts
报告准则框架 applicable reporting framework
存货
持有待售商品 Goods purchad and held for sale
已完工产成品 Finished goods produced
在产品 Work in progress being produced
原材料 Raw materials
在建工程 work in progress under construction contracts
金融工具 financial instruments
股票 shares
债券 bonds
存货的核算
1，存货的成本 the cost of inventories will consist of all the following costs
(1)采购成本 costs of purcha 采购价格 price of purcha 进口关税 import
duties 其它按规定不得抵扣的税费 other non-claimable taxes
(2)加工成本 costs of conversion 直接材料 cost of direct materials 直接人工
红烧鲤鱼的做法视频
cost of direct labor 制造费用 allocated production overheads
(3)其他成本 other costs 采购成本 costs of purcha 运输费用 transportation
and handling expens
运输成本 transportation cost 存货采购成本 cost of purcha销售存货的运输费 cost of carriage outwards 销售费用lling and distribution expen
仓储费用 storage costs
存货的发出计价 the cost of inventory issues
(1)个别计价法 the specific identification method
(2)先进先出法 first in first out
(3)加权平均成本法 weighted average cost
(4)月末一次加权平均成本法 simplified weighted average cost
(5)移动加权平均成本法 cumulative weighted average cost
收入
R evenue
(1)商品销售收入th e sa l e of goods
(2)提供服务收入th e rendering of rvices
(3)让渡资产使用权收入as t s yie ldin g income
•税收taxation 管理层绩效工资manag emen t incentive paymen、t
费用
柳永的词
•Expens
期间费用 Expens of the current accounting period
日常活动 operating activities
所有耗费 expenditures
会计意义上的费用 expen in accounting
管理费用administrating expens
营业费用 operating expens
财务费用 finance costs
税费 tax expens
资产所有权使用费 royalties
营业外支出 extraordinary items
员工教育培训费用employees educating and training costs
