預收賬款英文(預收賬款如何做會計分錄)
1.預收賬款如何做會計分錄
之所以用預收賬款科目是因為，貨還沒有發(fā)出或者是要賣出的商品還未開具增值稅專用發(fā)票，所以一般預收款項，應做如下會計處理：借：銀行存款 貸：預收賬款，等開具了增值稅專用發(fā)票后，如果是預付了一部分，借：預收賬款 借：銀行存款/應收賬款 貸：主營業(yè)務收入 貸：應交稅費-應交增值稅（銷項稅額）###預收款：nbsp；借：銀行存款nbsp;10000nbsp；貸：預收賬款——Anbsp;10000nbsp；客戶進貨：nbsp；借：預收賬款——A2000nbsp；貸：主營業(yè)務收2000nbsp；（不計算增值稅的情況下，如果計稅，就加一個應交稅費）一周后到的話，就先做進“應收賬款”里，等錢到了再做上面分錄。
2.解釋會計科目：預付帳款和預收帳款
解釋會計科目：預付帳款和預收帳款 1、預付帳款是付款性質的科目，屬于資產類科目，使用范圍： 一般情況下，我們對外支付資金后，就直接記入成本或費用核算了，是不必通過預付帳款核算的，但有時，對于較大的合同，可能需要多次向對方支付款項才能完成一個交易（比如工程承包合同），若每次支付款項后就直接將支付額記入成本或費用，時間一長，可能就記不清已經付給對方多少資金了，只能通過成本費用帳，一筆一筆的查找、統(tǒng)計，在這種情況下，就可以通過“預付帳款”科目進行核算，待所有款項支付完畢后，合同完成或即將完成時，再一筆將預付帳款科目的合計數(shù)轉入相應的成本或費用帳，既清晰也簡便。
基本核算過程是： 付款過程中，每次都一樣： 借：預付帳款__xx單位 貸：銀行存款 付款（合同）結束后： 借：xx成本（或費用） 貸：預付帳款 預收帳款是收款性質的科目，屬于負債類科目，使用范圍： 一般情況下，我們收取客戶的銷售款項，都是通過銷售收入進行核算的，但有時，客戶沒有及時給你全部的款項，你也無法給對方開具正式的全額的發(fā)票，由于沒有正式全額發(fā)票，你就不能確認收入，在這種情況下，一般就先通過預收帳款進行核算，待客戶付清所有款項（或你已取得獲取客戶所有款項資格）時，你就可以給客戶開具正式全額發(fā)票，可以確認收入，此時，你就可以將預收帳款轉為銷售收入了。 基本核算過程： 收到客戶部分款項時： 借：銀行存款 貸：預收帳款 客戶交清款項后： 借：預付帳款 貸：主營業(yè)務收入 。
3.會計科目英文縮寫
一、企業(yè)財務會計報表封面 FINANCIAL REPORT COVER 報表所屬期間之期末時間點 Period Ended 所屬月份 Reporting Period 報出日期 Submit Date 記賬本位幣幣種 Local Reporting Currency 審核人 Verifier 填表人 Preparer 二、資產負債表 Balance Sheet 資產 Assets 流動資產 Current Assets 貨幣資金 Bank and Cash 短期投資 Current Investment 一年內到期委托貸款 Entrusted loan receivable due within one year 減：一年內到期委托貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year 減：短期投資跌價準備 Less: Impairment for current investment 短期投資凈額 Net bal of current investment 應收票據(jù) Notes receivable 應收股利 Dividend receivable 應收利息 Interest receivable 應收賬款 Account receivable 減：應收賬款壞賬準備 Less: Bad debt provision for Account receivable 應收賬款凈額 Net bal of Account receivable 其他應收款 Other receivable 減：其他應收款壞賬準備 Less: Bad debt provision for Other receivable 其他應收款凈額 Net bal of Other receivable 預付賬款 Prepayment 應收補貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價準備 Less: Provision for Inventory 存貨凈額 Net bal of Inventory 已完工尚未結算款 Amount due from customer for contract work 待攤費用 Deferred Expense 一年內到期的長期債權投資 Long-term debt investment due within one year 一年內到期的應收融資租賃款 Finance lease receivables due within one year 其他流動資產 Other current assets 流動資產合計 Total current assets 長期投資 Long-term investment 長期股權投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長期債權投資 Long-term debt investment 長期投資合計 Total for long-term investment 減：長期股權投資減值準備 Less: Impairment for long-term equity investment 減：長期債權投資減值準備 Less: Impairment for long-term debt investment 減：委托貸款減值準備 Less: Provision for entrusted loan receivable 長期投資凈額 Net bal of long-term investment 其中：合并價差 Include: Goodwill (Negative goodwill) 固定資產 Fixed assets 固定資產原值 Cost 減：累計折舊 Less: Accumulated Depreciation 固定資產凈值 Net bal 減：固定資產減值準備 Less: Impairment for fixed assets 固定資產凈額 NBV of fixed assets 工程物資 Material holds for construction of fixed assets 在建工程 Construction in progress 減：在建工程減值準備 Less: Impairment for construction in progress 在建工程凈額 Net bal of construction in progress 固定資產清理 Fixed assets to be disposed of 固定資產合計 Total fixed assets 無形資產及其他資產 Other assets & Intangible assets 無形資產 Intangible assets 減：無形資產減值準備 Less: Impairment for intangible assets 無形資產凈額 Net bal of intangible assets 長期待攤費用 Long-term deferred expense 融資租賃——未擔保余值 Finance lease – Unguaranteed residual values 融資租賃——應收融資租賃款 Finance lease – Receivables 其他長期資產 Other non-current assets 無形及其他長期資產合計 Total other assets & intangible assets 遞延稅項 Deferred Tax 遞延稅款借項 Deferred Tax assets 資產總計 Total assets 負債及所有者（或股東）權益 Liability & Equity 流動負債 Current liability 短期借款 Short-term loans 應付票據(jù) Notes payable 應付賬款 Accounts payable 已結算尚未完工款 預收賬款 Advance from customers 應付工資 Payroll payable 應付福利費 Welfare payable 應付股利 Dividend payable 應交稅金 Taxes payable 其他應交款 Other fees payable 其他應付款 Other payable 預提費用 Accrued Expense 預計負債 Provision 遞延收益 Deferred Revenue 一年內到期的長期負債 Long-term liability due within one year 其他流動負債 Other current liability 流動負債合計 Total current liability 長期負債 Long-term liability 長期借款 Long-term loans 應付債券 Bonds payable 長期應付款 Long-term payable 專項應付款 Grants & Subsidies received 其他長期負債 Other long-term liability 長期負債合計 Total long-term liability 遞延稅項 Deferred Tax 遞延稅款貸項 Deferred Tax liabilities 負債合計 Total liability 少數(shù)股東權益 Minority interests 所有者權益（或股東權益） Owners' Equity 實收資本（或股本） Paid in capital 減；已歸還投資 Less: Capital redemption 實收資本（或股本）凈額 Net bal of Paid in capital 資本公積 Capital Reserves 盈余公積 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未確認投資損失 Unrealised investment losses 未分配利潤 Retained profits after appropriation 其中：本年利潤 Include: Profits for the year 外幣報表折算差額 Translation reserve 所有者（或股東）權益合計 Total Equity 負債及所有者（或股東）權益合計 Total Liability & Equity 三、利潤及利潤分配表 Income statement and profit appropriation 一、主營業(yè)務收入 Revenue 減。
4.會計科目中英文對照表
關鍵詞匯表
A
Accounting entity 會計主體
Accounting equation 會計平衡式
Accounting framework 會計框架
Accounting period concept 會計期間概念
Accounts 賬戶
Accounts payable 應付賬款
Accounts receivable 應收賬款
Accrual basis for accounting 權責發(fā)生制
Accrual concept 應計概念
Accumulated depreciation 累計折舊
Acid test ratio 速動比率
Activity ratios 效率比率
Activity-based costs systems 作業(yè)成本制度
Allowance for bad debts 壞賬準備
Allowance for doubtful accounts 不良壞賬準備
Amortization of bond discount 債券折價攤銷
5.求常見的會計分錄英文表達形式（越全越好）
（中文科目是老的叫法） 現(xiàn)金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金-外埠存款Other monetary assets - cash in other cities 其他貨幣資金-銀行本票 Other monetary assets - cashier's check 其他貨幣資金-銀行匯票 Other monetary assets - bank draft 其他貨幣資金-信用卡 Other monetary assets - credit cards 其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit 其他貨幣資金-存出投資款 Other monetary assets - cash for investment 短期投資-股票投資 Investments - Short term - stocks 短期投資-債券投資 Investments - Short term - bonds 短期投資-基金投資 Investments - Short term - funds 短期投資-其他投資 Investments - Short term - others 短期投資跌價準備 Provision for short-term investment 長期股權投資-股票投資 Long term equity investment - stocks 長期股權投資-其他股權投資 Long term equity investment - others 長期債券投資-債券投資 Long term securities investemnt - bonds 長期債券投資-其他債權投資 Long term securities investment - others 長期投資減值準備 Provision for long-term investment 應收票據(jù) Notes receivable 應收股利 Dividends receivable 應收利息 Interest receivable 應收帳款 Trade debtors 壞帳準備- 應收帳款 Provision for doubtful debts - trade debtors 預付帳款 Prepayment 應收補貼款 Allowance receivable 其他應收款 Other debtors 壞帳準備- 其他應收款 Provision for doubtful debts - other debtors 其他流動資產 Other current assets 物資采購 Purchase 原材料 Raw materials 包裝物 Packing materials 低值易耗品 Low value consumbles 材料成本差異 Material cost difference 自制半成品 Self-manufactured goods 庫存商品 Finished goods 商品進銷差價 Difference between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷商品 Consignment-out 受托代銷商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價準備 Provision for obsolete stocks 待攤費用 Prepaid expenses 待處理流動資產損益 Unsettled G/L on current assets 待處理固定資產損益 Unsettled G/L on fixed assets 委托貸款-本金 Consignment loan - principle 委托貸款-利息 Consignment loan - interest 委托貸款-減值準備 Consignment loan - provision 固定資產-房屋建筑物 Fixed assets - Buildings。
6.中英文會計科目對照表,
中國會計科目的中英文對照 一、資產類 Assets 流動資產 Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 銀行本票 Cashier's cheque '100903 銀行匯票 Bank draft '100904 信用卡 Credit card '100905 信用證保證金 L/C Guarantee deposits '100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments '110101 股票 Short-term investments - stock '110102 債券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投資跌價準備 Short-term investments falling price reserves 應收款 Account receivable 1111 應收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應收股利 Dividend receivable 1122 應收利息 Interest receivable 1131 應收賬款 Account receivable 1133 其他應收款 Other notes receivable 1141 壞賬準備 Bad debt reserves 1151 預付賬款 Advance money 1161 應收補貼款 Cover deficit by state subsidies of receivable 庫存資產 Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫存商品 Finished goods 1244 商品進銷差價 Differences between purchasing and selling price 1251 委托加工物資 Work in process - outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價準備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 1401 長期股權投資 Long-term investment on stocks '140101 股票投資 Investment on stocks '140102 其他股權投資 Other investment on stocks 1402 長期債權投資 Long-term investment on bonds '140201 債券投資 Investment on bonds '140202 其他債權投資 Other investment on bonds 1421 長期投資減值準備 Long-term investments depreciation reserves 股權投資減值準備 Stock rights investment depreciation reserves 債權投資減值準備 Bcreditor's rights investment depreciation reserves 1431 委托貸款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 減值準備 Depreciation reserves 1501 固定資產 Fixed assets 房屋 Building 建筑物 Structure 機器設備 Machinery equipment 運輸設備 Transportation facilities 工具器具 Instruments and implement 1502 累計折舊 Accumulated depreciation 1505 固定資產減值準備 Fixed assets depreciation reserves 房屋、建筑物減值準備 Building/structure depreciation reserves 機器設備減值準備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material '160101 專用材料 Special-purpose material '160102 專用設備 Special-purpose equipment '160103 預付大型設備款 Prepayments for equipment '160104 為生產準備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設備 Erecting equipment-in-process 技術改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值準備 Construction-in-process depreciation reserves 1701 固定資產清理 Liquidation of fixed assets 1801 無形資產 Intangible assets 專利權 Patents 非專利技術 Non-Patents 商標權 Trademarks, Trade names 著作權 Copyrights 土地使用權 Tenure 商譽 Goodwill 1805 無形資產減值準備 Intangible Assets depreciation reserves 專利權減值準備 Patent rights depreciation reserves 商標權減值準備 trademark rights depreciation reserves 1815 未確認融資費用 Unacknowledged financial charges 待處理財產損溢 Wait deal assets loss or income 1901 長期待攤費用 Long-term deferred and prepaid expenses 1911 待處理財產損溢 Wait deal assets loss or income '191101待處理流動資產損溢 Wait deal intangible assets loss or income '191102待處理固定資產損溢 Wait deal fixed assets loss or income 二、負債類 Liability 短期負債 Current liability 2101 短期借款 Short-term borrowing 2111 應付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應付賬款 Account payable 2131 預收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應付工資 Accrued wages 2153 應付福利費 Accrued welfarism 2161 應付股利 Dividends payable 2171 應交稅金 Tax 。
