英文會計分錄的格式范文

The format of an English accounting journal entry typically includes the following elements:

1. Date: The date when the transaction occurred.

2. Account Title: The name of the account involved in the transaction.

3. Account Number: The unique identification number assigned to the account.

4. Debit: The amount of money debited from the account.

5. Credit: The amount of money credited to the account.

6. Description: A brief explanation of the transaction.

Example:

Date: January 1, 2022

Account Title: Cash

Account Number: 101

Debit: $1,000

Credit: -

Description: Received cash from a customer as payment for services rendered.

Date: January 1, 2022

Account Title: Accounts Receivable

Account Number: 120

Debit: -

Credit: $1,000

Description: Recognized the payment received from the customer and reduced the outstanding accounts receivable balance.

Date: January 1, 2022

Account Title: Service Revenue

Account Number: 400

Debit: -

Credit: $1,000

Description: Recorded the revenue earned from providing services to the customer.

Note: The above examples are simplified and for illustrative purposes only. Actual accounting entries may vary depending on the specific transaction and the accounting standards followed.

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