記賬有哪些英文表達(dá)，會(huì)計(jì)分錄的英文表達(dá)

accounting entries 這個(gè)是經(jīng)濟(jì)學(xué)“會(huì)計(jì)分錄”的英文表示

會(huì)計(jì)憑證accounting document資產(chǎn)負(fù)債表 balance sheet利潤(rùn)表profit&loss現(xiàn)金流量表cash flow statement

book 在財(cái)會(huì)領(lǐng)域里指賬本，做動(dòng)詞用時(shí)，表示登入賬本、記賬的意思，無(wú)非是credit還是debit.這里book后面有冒號(hào)，英文里的冒號(hào)的作用，除了要引出直接引語(yǔ)，就是后面跟著的是解釋或定義。這里就是后者，說(shuō)book就是個(gè)statement， of后面都是修飾這個(gè)statement的，然后跟著例子（i.e.)從例子中，我們不難理解這個(gè)book是干什么用的，它是用來(lái)記載這個(gè)dealer（交易者）要付多少或要借來(lái)多少的。這樣就是一個(gè)記錄，一個(gè)交易者面對(duì)市場(chǎng)的變化所采取的各個(gè)行動(dòng)的記錄。當(dāng)然，這些行動(dòng)分兩大塊，一個(gè)是借，一個(gè)是貸。所以我們回到了debit和credit這里了。

是柏拉圖，雖然蘇格拉底也在使用辯證法(或說(shuō)對(duì)話的藝術(shù))，但是他沒有留下任何的著作，因此有史料記載的，應(yīng)該是柏拉圖最先使用辯證法。

結(jié)賬可以說(shuō)：give me the bill (要賬單）。各結(jié)各的：go Dutch

按理說(shuō)，你說(shuō)how much，服務(wù)員應(yīng)該懂的。May I have the bill, please? 等等是客氣的說(shuō)法，通俗說(shuō)法 how much 完全可以?？赡苁悄銢]有說(shuō)清楚，或是發(fā)音有問題吧。AA 制：how about going dutch？ 各付各的帳如何？seperate當(dāng)然可以，意思和go dutch 有些區(qū)別。seperate 是分開付賬，go dutch 是各50％。

各付各的錢：pay separately一起付：pay together希望對(duì)你有幫助

各付各的錢：pay separately一起付：pay together希望對(duì)你有幫助再看看別人怎么說(shuō)的。

飯后準(zhǔn)備買單離開，可以說(shuō): Can I have the bill, please? AA的表達(dá)：We would like to pay seperately. 我們要各付各的。

哼,講了一大堆,羅索!我的最好拉!!!!!!!!little,a little加不可數(shù)few,a few加可數(shù)little,few用在具有否定意義的句中a little,a few用在具有肯定意義的句中就這么記!

a little／little（形容詞）用在不可數(shù)名詞之前： a little salt／little salt一點(diǎn)鹽／沒有多少鹽 a few／few（形容詞）用在復(fù)數(shù)名詞之前： a few people／few people有幾個(gè)人／沒有幾個(gè)人 這四種形式也都能用做代詞使用，或單獨(dú)使用或與of連用： -Sugar？ -A little，please． -要糖嗎？ -請(qǐng)給一點(diǎn)兒。 Only a few of these are any good． 這其中只有幾個(gè)用得著。 B a litile，a few（形容詞和代詞） a little指少量或者說(shuō)話人認(rèn)為少的量； a few指小數(shù)目或者說(shuō)話人認(rèn)為小的數(shù)目。 把only放在a little／a few之前，是為了強(qiáng)調(diào)說(shuō)話人認(rèn)為該數(shù)量的確很小。 Only a few of our customers have accounts． 我們的顧客中只有少數(shù)人是記賬的。 但是把quite放在a few之前就大大增大了這個(gè)數(shù)量： I have quite a few books on art． 我有不少關(guān)于藝術(shù)的書。（許多書） C little和few（形容詞和代詞）： little和few意為很少或沒有，幾乎具有否定意義： There was little time for consultation． 幾乎沒有時(shí)間商量。 Little is known about the side－effects of this drug． 這種藥物有些什么副作用，現(xiàn)在還不大清楚。 Few towns have such splendid trees． 有這么好看的樹木的城市不多。 little和few的這種用法主要限于書面英語(yǔ)（可能由于在日常會(huì)話中l(wèi)ittle和few容易被誤認(rèn)為是 a little／a few）。因此，在日常會(huì)話中l(wèi)ittle和few通常由hardly any替代，也可以由動(dòng)詞否定式+much／many替代： We saw little． 我們沒有看到什么。相當(dāng)于： We saw hadly anything．／We didn’t see much． 我們幾乎什么都沒有看到。 Tourists come here but few stay overnight． 有游客到這里來(lái)，但很少有人過夜。相當(dāng)于： Tourists come here but hadly any stay overnight． 有游客到這里來(lái)，但幾乎沒有人在這里過夜。

首先little是用來(lái)形容不可數(shù)名詞的，few是形容可數(shù)名詞的。a little a few意思都是一些，同樣分可數(shù)，不可數(shù)之分；little few意思是“相當(dāng)少幾個(gè)”，雖然漢語(yǔ)這么說(shuō)，在英語(yǔ)里表達(dá)是否定的意思，即“沒有”。

資產(chǎn) assets 流動(dòng)資產(chǎn) current assets 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents 庫(kù)存現(xiàn)金 cash on hand 零用金/周轉(zhuǎn)金 petty cash/revolving funds 銀行存款 cash in banks 在途現(xiàn)金 cash in transit 約當(dāng)現(xiàn)金 cash equivalents 其它現(xiàn)金及約當(dāng)現(xiàn)金 other cash and cash equivalents 短期投資 short-term investment 會(huì)計(jì)科目是對(duì)會(huì)計(jì)要素對(duì)象的具體內(nèi)容進(jìn)行分類核算的類目。會(huì)計(jì)對(duì)象的具體內(nèi)容各有不同，管理要求也有不同。為了全面、系統(tǒng)、分類地核算與監(jiān)督各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)的發(fā)生情況，以及由此而引起的各項(xiàng)資產(chǎn)、負(fù)債、所有者權(quán)益和各項(xiàng)損益的增減變動(dòng)，就有必要按照各項(xiàng)會(huì)計(jì)對(duì)象分別設(shè)置會(huì)計(jì)科目。為了連續(xù)、系統(tǒng)、全面地核算和監(jiān)督經(jīng)濟(jì)活動(dòng)所引起的各項(xiàng)會(huì)計(jì)要素的增減變化，就有必要對(duì)會(huì)計(jì)要素的具體內(nèi)容按照其不同的特點(diǎn)和經(jīng)濟(jì)管理要求進(jìn)行科學(xué)的分類，并事先確定分類核算的項(xiàng)目名稱，規(guī)定其核算內(nèi)容。

一、資產(chǎn)類庫(kù)存現(xiàn)金（Cash on hand）銀行存款（Cash in bank）其他貨幣資金(Other cash and cash equivalents)存出保證金(Refundable deposits)交易性金融資產(chǎn)(Financial assets at fair value through profit or loss)應(yīng)收票據(jù)(Note receivable)應(yīng)收賬款(Account receivable )預(yù)付賬款(Advanced payment)應(yīng)收股利(Dividend receivable)應(yīng)收利息(Interest receivable)其他應(yīng)收款(Other receivables)壞賬準(zhǔn)備(Allowance for bad debts)材料采購(gòu)(Materials purchase)在途物資(Materials in transit)原材料(Raw materials)材料成本差異(Materials cost variance)庫(kù)存商品(Commodity stocks)發(fā)出商品(Goods shipped in transit)商品進(jìn)銷差價(jià)(Differences between purchasing and selling price)委托加工物資(Consigned processing material)周轉(zhuǎn)材料(Circulating materials)存貨跌價(jià)準(zhǔn)備(Provisions for decline in inventory)長(zhǎng)期應(yīng)收款(Long-term receivables)固定資產(chǎn)(Plant and equipment)累計(jì)折舊(Accumulated depreciation)固定資產(chǎn)減值準(zhǔn)備(Provisions for impairment of fixed assets)在建工程(Construction in process)工程物資(Construction materials)固定資產(chǎn)清理(Disposal of fixed assets)無(wú)形資產(chǎn)(Intangible assets)累計(jì)攤銷(Accumulated depletion)無(wú)形資產(chǎn)減值準(zhǔn)備(Provisions for impairment of intangible assets)商譽(yù)(Goodwill)長(zhǎng)期待攤費(fèi)用(Long-term deferred assets)遞延所得稅資產(chǎn)(Deferred income tax assets)待處理財(cái)產(chǎn)損溢(Loss or profit from assets wait to deal)二、負(fù)債類短期借款（Short loan）交易性金融負(fù)債(Financial liabilities at fair value through profit or loss)應(yīng)付票據(jù)(Notes payable)應(yīng)付賬款((Accounts payable)預(yù)收賬款(Amounts collected in advance)應(yīng)付職工薪酬(Accrued employee compensation)應(yīng)交稅費(fèi)(Tax payable)應(yīng)付利息(Interest payable)應(yīng)付股利(Dividend payable)其他應(yīng)付款(Other payables)長(zhǎng)期借款(Long-term loan)應(yīng)付債券(Long-term bonds)長(zhǎng)期應(yīng)付款(Long term payable)未確認(rèn)融資費(fèi)用(Unrecognized finance cost )專項(xiàng)應(yīng)付款(Specific payable)預(yù)計(jì)負(fù)債(Accrued liabilities)遞延所得稅負(fù)債(Deferred income tax liabilities)三、所有者權(quán)益類實(shí)收資本(Paid-in capital)資本公積(Capital reserve)盈余公積(Surplus reserves)本年利潤(rùn)(Current year profits)利潤(rùn)分配(Profit distribution)四、成本類生產(chǎn)成本(Manufacturing cost)制造費(fèi)用(Manufacturing overhead)勞務(wù)成本(Service cost)研發(fā)支出(R&D expenditures)工程施工(Engineering construction)五、損益類主營(yíng)業(yè)務(wù)收入(Prime operating revenue)其他業(yè)務(wù)收入(Other operating revenue)公允價(jià)值變動(dòng)損益(Profit or loss on fair value)營(yíng)業(yè)外收入(Unrelated business income)主營(yíng)業(yè)務(wù)成本(Cost of goods sold)其他業(yè)務(wù)成本(Other business expense)營(yíng)業(yè)稅金及附加(Operating tax and associate charge)銷售費(fèi)用(Marketing expenses)管理費(fèi)用(Administrative expenses)財(cái)務(wù)費(fèi)用(Financial expenses)資產(chǎn)減值損失(Asset impairment loss)營(yíng)業(yè)外支出(Losses)所得稅費(fèi)用(Income tax expense)以前年度損益調(diào)整(Prior-period profit or loss adjustment)

1,AAA ,美國(guó)會(huì)計(jì)學(xué)會(huì) 2,Abacus,《算盤》雜志 3,abacus ,算盤 4,Abandonment," 廢棄 , 報(bào) 廢;委付" 5,abandonment value ,廢 棄價(jià)值 6,abatement, ①減免②沖 銷 7,ability to service debt ,償債能力 8,abnormal cost ,異常成 本 9,abnormal spoilage ,異 常損耗 10,above par , 超過票面 價(jià)值 11,above the line, 線上 項(xiàng)目 12,absolute amount ,"絕 對(duì)數(shù),絕對(duì)金額" 13,absolute endorsement ,絕對(duì)背書 14,absolute insolvency , 絕對(duì)無(wú)力償付 15,absolute priority , 絕對(duì)優(yōu)先求償權(quán) 16,absolute value ,絕對(duì) 值 17,absorb ,"攤配,轉(zhuǎn)并" 18,absorption account ,"攤配賬戶,轉(zhuǎn)并 賬戶" 19,absorption costing , 攤配成本計(jì)算法 20,abstract ,摘要表 21,abuse ,濫用職權(quán) 22,abuse of tax shelter , 濫用避稅項(xiàng)目 23,ACCA, 特許公認(rèn)會(huì)計(jì)師 公會(huì) 24,accelerated cost recovery system ,加速成 本收回制度 25,accelerated depreciation method ," 加速折舊法,快速折舊法" 26,acceleration clause ," 加速償付條款 , 提前償付條款" 27,acceptance, ①承兌② 已承兌票據(jù)③驗(yàn)收 28,acceptance bill , 承 兌票據(jù) 29,acceptance register , 承兌票據(jù)登記簿 30,acceptance sampling, 驗(yàn)收抽樣 31,access time , 存取時(shí) 間 32,accommodation ,融通 33,accommodation bill , 融通票據(jù) 34,accommodation endorsement ,融通背書 35,account," ① 賬 戶 , 會(huì) 計(jì)科目②賬簿 , 報(bào)表③賬 目,賬項(xiàng)④記賬" 36,accountability ," 經(jīng) 營(yíng)責(zé)任,會(huì)計(jì)責(zé)任" 37,accountability unit , 責(zé)任單位 38,Accountancy ,《會(huì)計(jì)》 雜志 39,accountancy ,會(huì)計(jì) 40,accountant ,"會(huì)計(jì)員, 會(huì)計(jì)師" 41,accountant general ,"會(huì)計(jì)主任,總會(huì) 計(jì)" 42,accounting in charge , 主管會(huì)計(jì)師 43,"accountant,s legal liability ", 會(huì)計(jì)師的法 律責(zé)任 44,"accountant,s report ",會(huì)計(jì)師報(bào)告 45,"accountant,s responsibility ",會(huì)計(jì)師 職責(zé) 46,account form ," 賬戶 式,賬式" 47,accounting, ①會(huì)計(jì)② 會(huì)計(jì)學(xué) 48,accounting assumption ," 會(huì)計(jì)假定 ,會(huì)計(jì)假設(shè)" 49,accounting basis ," 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法" 50,accounting changes , 會(huì)計(jì)變更

主要會(huì)計(jì)科目的英文說(shuō)法（國(guó)際通用）a/c, A/C account 帳戶、帳目 a/c, A/C account current 往來(lái)帳戶、活期存款帳戶 A&C addenda and corrigenda 補(bǔ)遺和勘誤 Acc. acceptance or accepted 承兌 Accrd.Int accrued interest 應(yīng)計(jì)利息 Acct. account 帳戶、帳目 Acct. accountant 會(huì)計(jì)師、會(huì)計(jì)員 Acct. accounting 會(huì)計(jì)、會(huì)計(jì)學(xué) Acct.No. account number 帳戶編號(hào)、帳號(hào) Acct.Tit. account title 帳戶名稱、會(huì)計(jì)科目