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作业等于作孽
(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-LCdeposit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UnsettledGLoncurrentassets待处理固定资产损益UnsettledGLonfixedassets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
我再痴情没脸不行
计提社保和工资,用应付职工薪酬科目归集核算。应付职工薪酬是企业根据有关规定应付给职工的各种薪酬,按照“工资,奖金,津贴,补贴”、“职工福利”、“社会保险费”、“住房公积金”、“工会经费”、“职工教育经费”、“解除职工劳动关系补偿”、"非货币性福利"、"其它与获得职工提供的服务相关的支出"等应付职工薪酬项目进行明细核算。全部业务会计分录如下:一、计提工资和计提公司负担的员工社保费用借:成本费用科目(根据受益对象确认金额和科目)贷:应付职工薪酬-工资(应付工资总额)贷:应付职工薪酬-社保(公司负担的社保)二、代扣员工个人负担的社保(将应付工资对应金额转入社保明细科目)借:应付职工薪酬-工资(个人负担的社保)贷:应付职工薪酬-社保(个人负担的社保)三、发放工资(应付工资减去所有代扣款项后为实际发放的工资)借:应付职工薪酬-工资贷:银行存款四、缴纳社保借:应付职工薪酬-社保(公司负担的和个人负担的之和)贷:银行存款
感觉不到你的爱我要离开
(中文科目是老的叫法)现金 Cash in hand银行存款 Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票 Other monetary assets - cashier‘s check其他货币资金-银行汇票 Other monetary assets - bank draft其他货币资金-信用卡 Other monetary assets - credit cards其他货币资金-信用证保证金 Other monetary assets - LC deposit其他货币资金-存出投资款 Other monetary assets - cash for investment短期投资-股票投资 Investments - Short term - stocks短期投资-债券投资 Investments - Short term - bonds短期投资-基金投资 Investments - Short term - funds短期投资-其他投资 Investments - Short term - others短期投资跌价准备 Provision for short-term investment长期股权投资-股票投资 Long term equity investment - stocks长期股权投资-其他股权投资 Longterm equity investment - others长期债券投资-债券投资 Long term securities investemnt - bonds长期债券投资-其他债权投资 Long term securities investment - others长期投资减值准备 Provision for long-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interest receivable应收帐款 Trade debtors坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors预付帐款 Prepayment应收补贴款Allowance receivable其他应收款 Other debtors坏帐准备- 其他应收款 Provision for doubtful debts - other debtors其他流动资产 Other current assets物资采购 Purchase原材料 Raw materials包装物 Packing materials低值易耗品 Low value consumbles材料成本差异 Material cost difference自制半成品 Self-manufactured goods库存商品 Finished goods商品进销差价 Difference between purchase & sales of commodities委托加工物资 Consigned processiong material委托代销商品 Consignment-out受托代销商品 Consignment-in分期收款发出商品 Goods on instalment sales存货跌价准备 Provision for obsolete stocks待摊费用 Prepaid expenses待处理流动资产损益 Unsettled GL on current assets待处理固定资产损益 Unsettled GL on fixed assets委托贷款-本金 Consignment loan - principle委托贷款-利息 Consignment loan - interest委托贷款-减值准备 Consignment loan - provision固定资产-房屋建筑物 Fixed assets - Buildings固定资产-机器设备 Fixed assets - Plant and machinery固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备 Fixed assets - Automobiles累计折旧 Accumulated depreciation固定资产减值准备 Impairment of fixed assets工程物资-专用材料 Project material - specific materials工程物资-专用设备 Project material - specific equipment工程物资-预付大型设备款 Project material - prepaid for equipment工程物资-为生产准备的工具及器具 Project material - tools and facilities for production在建工程 Construction in progress在建工程减值准备 Impairment of construction in progress固定资产清理 Disposal of fixed assets无形资产-专利权 Intangible assets - patent无形资产-非专利技术 Intangible assets - industrial property and know-how无形资产-商标权 Intangible assets - trademark rights无形资产-土地使用权 Intangible assets - land use rights无形资产-商誉 Intangible assets - goodwill无形资产减值准备 Impairment of intangible assets长期待摊费用 Deferred assets未确认融资费用 Unrecognized finance fees其他长期资产 Other long term assets递延税款借项 Deferred assets debits应付票据 Notes payable应付帐款 Trade creditors预收帐款 Adanvancesfrom customers代销商品款 Consignment-in payables其他应交款 Other payable to government其他应付款 Other creditors应付股利 Proposed dividends待转资产价值 Donated assets预计负债 Accrued liabilities应付短期债券 Short-term debentures payable其他流动负债 Other current liabilities预提费用 Accrued expenses应付工资 Payroll payable应付福利费 Welfare payable短期借款-抵押借款 Bank loans - Short term - pledged短期借款-信用借款 Bank loans - Short term - credit短期借款-担保借款 Bank loans - Short term - guaranteed一年内到期长期借款 Long term loans due within one year一年内到期长期应付款 Long term payable due within one year长期借款 Bank loans - Long term应付债券-债券面值 Bond payable - Par value应付债券-债券溢价 Bond payable - Excess应付债券-债券折价 Bond payable - Discount应付债券-应计利息 Bond payable - Accrued interest长期应付款 Long term payable专项应付款 Specific payable其他长期负债 Other long term liabilities应交税金-所得税 Tax payable - income tax应交税金-增值税 Tax payable - VAT应交税金-营业税 Tax payable - businesstax应交税金-消费税 Tax payable - consumable tax应交税金-其他 Tax payable - others递延税款贷项 Deferred taxation credit股本 Share capital已归还投资 Investment returned利润分配-其他转入 Profit appropriation -other transfer in利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve利润分配-提取储备基金 Profit appropriation - reserve fund利润分配-提取企业发展基金 Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资 Profit appropriation - return investment by profit利润分配-应付优先股股利 Profit appropriation - preference shares dividends利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares期初未分配利润 Retained earnings, beginning of the year资本公积-股本溢价 Capital surplus - share premium资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve资本公积-接受现金捐赠 Capital surplus - cash donation资本公积-股权投资准备 Capital surplus - investment reserve资本公积-拨款转入 Capital surplus - subsidiary资本公积-外币资本折算差额 Capital surplus - foreign currency translation资本公积-其他 Capital surplus - others盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve盈余公积-法定公益金 Surplus reserve - statutory welfare reserve盈余公积-储备基金 Surplus reserve - reserve fund盈余公积-企业发展基金 Surplus reserve - enterprise development fund盈余公积-利润归还投资 Surplus reserve - reture investment by investment主营业务收入 Sales主营业务成本 Cost of sales主营业务税金及附加 Sales tax营业费用 Operating expenses管理费用 General and administrative expenses财务费用 Financial expenses投资收益 Investment income其他业务收入 Other operating income营业外收入 Non-operating income补贴收入 Subsidy income其他业务支出 Other operating expenses营业外支出 Non-operating expenses所得税 Income tax一、资产类assets现金cash on hand银行存款cash in bank其他货币资金other cash and cash equivalent短期投资short-term investment短期投资跌价准备short-term investments falling price reserve应收票据notes receivable应收股利dividend receivable应收利息interest receivable应收帐款accounts receivable坏帐准备bad debt reserve预付帐款advance money应收补贴款cover deficit receivable from state subsidize其他应收款other notes receivable在途物资materials in transit原材料raw materials包装物wrappage低值易耗品low-value consumption goods库存商品finished goods委托加工物资work in process-outsourced委托代销商品trust to and sell the goods on a commission basis受托代销商品commissioned and sell the goods on a commission basis存货跌价准备inventory falling price reserve分期收款发出商品collect money and send out the goods by stages待摊费用deferred and prepaid expenses长期股权投资long-term investment on stocks长期债权投资long-term investment on bonds长期投资减值准备long-term investment depreciation reserve固定资产fixed assets累计折旧accumulated depreciation工程物资project goods and material在建工程project under construction固定资产清理fixed assets disposal无形资产intangible assets开办费organizationpreliminary expenses长期待摊费用long-term deferred and prepaid expenses待处理财产损溢wait deal assets loss or income二、负债类debts短期借款short-term loan应付票据notes payable应付帐款accounts payable预收帐款advance payment代销商品款consignor payable应付工资accrued payroll应付福利费accrued welfarism应付股利dividends payable应交税金tax payable其他应交款accrued other payments其他应付款other payable预提费用drawing expenses in advance长期借款long-term loan应付债券debenture payable长期应付款long-term payable递延税款deferred tax住房周转金revolving fund of house三、所有者权益owners equity股本paid-up stock资本公积capital reserve盈余公积surplus reserve本年利润current year profit利润分配profit distribution四、成本类cost生产成本cost of manufacture制造费用manufacturing overhead五、损益类profit and loss (pl)主营业务收入prime operating revenue其他业务收入other operating revenue折扣与折让discount and allowance投资收益investment income补贴收入subsidize revenue营业外收入non-operating income主营业务成本operating cost主营业务税金及附加tax and associate charge其他业务支出other operating expenses存货跌价损失inventory falling price loss营业费用operating expenses管理费用general and administrative expenses财务费用financial expenses营业外支出non-operating expenditure所得税income tax以前年度损益调整adjusted pl for prior year企业会计准则目录Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 企业会计准则---------基本准则(Accounting Standard for Business Enterprises - Basic Standard)2. 企业会计准则第1 号---------存货(Accounting Standard for Business Enterprises No. 1 - Inventories)3. 企业会计准则第2 号---------长期股权投资(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)4. 企业会计准则第3 号---------投资性房地产(Accounting Standard for Business Enterprises No. 3 - Investment properties)5. 企业会计准则第4 号---------固定资产(Accounting Standard for Business Enterprises No. 4 - Fixed assets)6. 企业会计准则第5 号---------生物资产(Accounting Standard for Business Enterprises No. 5 - Biological assets)7. 企业会计准则第6 号---------无形资产(Accounting Standard for Business Enterprises No. 6 - Intangible assets)8. 企业会计准则第7 号---------非货币性资产:)(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)9. 企业会计准则第8 号---------资产减值(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)10. 企业会计准则第9 号---------职工薪酬(Accounting Standard for Business Enterprises No. 9 – Employee compensation )11. 企业会计准则第10 号--------企业年金基金(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)12. 企业会计准则第11 号--------股份支付(Accounting Standard for Business Enterprises No. 11 - Share-based payment)13. 企业会计准则第12 号--------债务重组(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)14. 企业会计准则第13 号--------或有事项(Accounting Standard for Business Enterprises No. 13 - Contingencies)15. 企业会计准则第14 号--------收入(Accounting Standard for Business Enterprises No. 14 - Revenue)16. 企业会计准则第15 号--------建造合同(Accounting Standard for Business Enterprises No. 15 - Construction contracts)17. 企业会计准则第16 号--------政府补助(Accounting Standard for Business Enterprises No. 16 - Government grants)18. 企业会计准则第17 号--------借款费用(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)19. 企业会计准则第18 号--------所得税(Accounting Standard for Business Enterprises No. 18 - Income taxes)20. 企业会计准则第19 号--------外币折算(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)21. 企业会计准则第20 号--------企业合并(Accounting Standard for Business Enterprises No. 20 - Business Combinations)22. 企业会计准则第21 号--------租赁(Accounting Standard for Business Enterprises No. 21 - Leases)23. 企业会计准则第22 号--------金融工具确认和计量(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement offinancial instruments)24. 企业会计准则第23 号--------金融资产转移(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)25. 企业会计准则第24 号--------套期保值(Accounting Standard for Business Enterprises No. 24 - Hedging)26. 企业会计准则第25 号--------原保险合同(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)27. 企业会计准则第26 号--------再保险合同(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)28. 企业会计准则第27 号--------石油天然气开采(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum andnatural gas)29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policiesand estimates? and correction of errors)30. 企业会计准则第29 号--------资产负债表日后事项(Accounting Standard for Business Enterprises No. 29 - Events occurring after thebalance sheet date)31. 企业会计准则第30 号--------财务报表列报(Accounting Standard for Business Enterprises No. 30 - Presentation of financialstatements)32. 企业会计准则第31 号--------现金流量表(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)33. 企业会计准则第32 号--------中期财务报告(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)34. 企业会计准则第33 号--------合并财务报表(Accounting Standard for Business Enterprises No. 33 - Consolidated financialstatements)35. 企业会计准则第34 号--------每股收益(Accounting Standard for Business Enterprises No. 34 - Earnings per share)36. 企业会计准则第35 号--------分部报告(Accounting Standard for Business Enterprises No. 35 - Segment reporting)37. 企业会计准则第36 号--------关联方披露(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)38. 企业会计准则第37 号--------金融工具列报(Accounting Standard for Business Enterprises No. 37 - Presentation of financialinstruments)39. 企业会计准则第38 号--------首次执行企业会计准则(Accounting Standard for Business Enterprises No. 38 - First time adoption ofAccounting Standards for Business Enterprises)
我总是一个人
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。
极短歌
会计英语结账分录做法:journal entry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accounting entry就明确的专指会计分录,更有学术气息。
卖出去的商品所取得收入,是主营业务收入,那这个科目在贷方,结转损益类的账户都是转到『本年利润』、所谓结转就是把借方转到贷方,把贷方的转到借方,所以结转收入类的分录就是:
借:主营业务收入
贷:本年利润
费用类
借:本年利润
贷:主营业务成本(管理费用等等)
职能
(1)会计主要是从数量方面反映各单位的经济活动情况,通过一定的核算方法,为经济管理提供数据资料。
(2)反映职能应包括事前、事中,事后的反映,即贯穿于经济活动的全过程。
(3)会计对实际发生的经济活动进行核算,要以合法真实的自我凭证为依据,要有完整的和连续的记录,并按经济管理的要求,提供系统的数据资料,以便于全面掌握经济活动情况,考核经济效果。