accounting entry

accounting entry的音标为[əˈkauntɪŋ ɪnˈtiːə] ，基本翻译为“会计分录”，速记技巧可以考虑为：记单词时可以联想其发音，如“account”发音为“啊困特”，分录可以联想为“分（fen）录（lu）”。这样可以帮助记忆和区分。

Accounting Entry:

词源：英语单词“accounting entry”源自拉丁语“accoun-tare”，意为“记账”。该词源于动词“accouponier”，意为“计算、核算”。

变化形式：在英语中，accounting entry的形式通常为“accounting entry”或“accounting entries”。

相关单词：

1. Journal Entry（会计分录）：与accounting entry相似，journal entry指的是在会计账簿中记录交易的过程。其词源与accounting entry相同，也源自拉丁语。

2. Ledger（分类账）：分类账是一种用于记录特定业务类型的账簿，如应收账款、应付账款等。其词源可以追溯到中世纪英语中的“ledger”，意为“分类簿”。

3. Balance Sheet（资产负债表）：资产负债表是一种反映企业在特定时点上资产、负债和所有者权益情况的财务报表。其词源可以追溯到拉丁语“balans-sere”，意为“平衡”。

4. Profit and Loss Statement（利润和亏损报表）：利润和亏损报表是反映企业在特定期间内收入、成本和利润情况的报表。其词源可以追溯到中世纪英语中的“profit and loss”，意为“利润和亏损”。

5. Account（账户）：在会计中，账户是用于记录特定业务和账户类型的工具。其词源可以追溯到拉丁语“accoun-tus”，意为“账目”。

以上这些单词都是与会计相关的专业术语，它们在英语中具有特定的含义和用法，并且在会计领域中发挥着重要的作用。

常用短语：

1. journal entry

2. debit account

3. credit account

4. revenue

5. expense

6. profit

7. loss

例句：

1. Journal entry is a crucial part of accounting.

2. The debit account for cash increased by $10,000.

3. The credit account for inventory decreased by $5,000.

4. Revenue from sales totaled $200,000 for the quarter.

5. Expenses for rent and utilities exceeded $5,000 for the month.

6. The company made a profit of $50,000 on sales of products.

7. The company incurred a loss of $20,000 for the quarter due to high operating costs.

英文小作文：

Accounting Entry - An Introduction to the Basics

Accounting is an essential part of business operations, and one of the key tasks in accounting is recording transactions and posting entries. Journal entry is a fundamental concept in accounting that helps us understand how financial statements are created and maintained.

When a business transacts a transaction, it needs to record it in a journal or ledger to keep track of its financial status. This journal entry involves two accounts: a debit account and a credit account. The debit account represents assets, liabilities, revenue, or cost of goods sold, while the credit account represents income, equity, or expense.

For example, if a business receives a payment of $10,000 from a customer, it will create a journal entry with a debit entry for cash and a credit entry for revenue. Conversely, if the business incurs expenses such as rent and utilities, it will create a journal entry with a debit entry for expenses and a credit entry for payables or operating expenses.

By recording these journal entries, businesses can maintain accurate financial records and generate financial statements that accurately reflect their financial status and performance. Understanding journal entries is crucial for anyone who wants to understand how accounting works and how businesses are kept accountable for their financial performance.