會計(jì)科目中英對照
其它遞延負(fù)債 other deferred liabilities
存入保證金 deposits received
存入保證金 guarantee deposit received
雜項(xiàng)負(fù)債 miscellaneous liabilities
雜項(xiàng)負(fù)債 -其它 miscellaneous liabilities - other
三、業(yè)主權(quán)益 owners^ equity
資本 capital
資本(或股本) capital
普通股股本 capital - common stock
特別股股本 capital - preferred stock
預(yù)收股本 capital collected in advance
待分配股票股利 stock dividends to be distributed
資本 capital
資本公積 additional paid-in capital
股票溢價(jià) paid-in capital in excess of par
普通股股票溢價(jià) paid-in capital in excess of par- common stock
特別股股票溢價(jià) paid-in capital in excess of par- preferred stock
資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation
資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation
處分資產(chǎn)溢價(jià)公積 capital surplus from gain on disposal of assets
處分資產(chǎn)溢價(jià)公積 capital surplus from gain on disposal of assets
合并公積 capital surplus from business combination
合并公積 capital surplus from business combination
受贈公積 donated surplus
受贈公積 donated surplus
其它資本公積 other additional paid-in capital
權(quán)益法長期股權(quán)投資資本公積 additional paid-in capital from investee under equity method
資本公積- 庫藏股票交易 additional paid-in capital - treasury stock trans-actions
保留盈余(或累積虧損) retained earnings (accumulated deficit)
法定盈余公積 legal reserve
法定盈余公積 legal reserve
特別盈余公積 special reserve
意外損失準(zhǔn)備 contingency reserve
改良擴(kuò)充準(zhǔn)備 improvement and expansion reserve
償債準(zhǔn)備 special reserve for redemption of liabilities
其它特別盈余公積 other special reserve
未分配盈余(或累積虧損) retained earnings-unappropriated (or accumulated deficit)
累積盈虧 accumulated profit or loss
前期損益調(diào)整 prior period adjustments
本期損益 net income or loss for current period
權(quán)益調(diào)整 equity adjustments
長期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value decline of long-term equity investments
長期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value decline of long-term equity investments
累積換算調(diào)整數(shù) cumulative translation adjustment
累積換算調(diào)整數(shù) cumulative translation adjustments
未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension cost
未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension costs
庫藏股 treasury stock
庫藏股 treasury stock
庫藏股 treasury stock
少數(shù)股權(quán) minority interest
少數(shù)股權(quán) minority interest
少數(shù)股權(quán) minority interest
四、損益類
營業(yè)收入 operating revenue
銷貨收入 sales revenue
銷貨收入 sales revenue
銷貨收入 sales revenue
分期付款銷貨收入 installment sales revenue
銷貨退回 sales return
銷貨退回 sales return
銷貨折讓 sales allowances
銷貨折讓 sales discounts and allowances
勞務(wù)收入 service revenue
勞務(wù)收入 service revenue
勞務(wù)收入 service revenue
業(yè)務(wù)收入 agency revenue
業(yè)務(wù)收入 agency revenue
業(yè)務(wù)收入 agency revenue
其它營業(yè)收入 other operating revenue
其它營業(yè)收入-其它 other operating revenue
其它營業(yè)收入-其它 other operating revenue - other
營業(yè)成本 operating costs
銷貨成本 cost of goods sold
銷貨成本 cost of goods sold
銷貨成本 cost of goods sold
分期付款銷貨成本 installment cost of goods sold
進(jìn)貨 purchases
進(jìn)貨 purchases
進(jìn)貨費(fèi)用 purchase expenses
進(jìn)貨退出 purchase returns
進(jìn)貨折讓 charges on purchased merchandise
進(jìn)料 materials purchased
進(jìn)料 material purchased
進(jìn)料費(fèi)用 charges on purchased material
進(jìn)料退出 material purchase returns
進(jìn)料折讓 material purchase allowances
直接人工 direct labor
直接人工 direct labor
~ 制造費(fèi)用 manufacturing overhead
間接人工 indirect labor
租金支出 rent expense, rent
文具用品 office supplies (expense)
旅費(fèi) travelling expense, travel
運(yùn)費(fèi) shipping expenses, freight
郵電費(fèi) postage (expenses)
修繕費(fèi) repair(s) and maintenance (expense )
包裝費(fèi) packing expenses
水電瓦斯費(fèi) utilities (expense)
保險(xiǎn)費(fèi) insurance (expense)
加工費(fèi) manufacturing overhead - outsourced
稅捐 taxes
折舊 depreciation expense
各項(xiàng)耗竭及攤提 various amortization
伙食費(fèi) meal (expenses)
職工福利 employee benefits/welfare
訓(xùn)練費(fèi) training (expense)
間接材料 indirect materials
其它制造費(fèi)用 other manufacturing expenses
勞務(wù)成本制 ervice costs
勞務(wù)成本 service costs
勞務(wù)成本 service costs
勞務(wù)成本制 ervice costs
勞務(wù)成本 service costs
勞務(wù)成本 service costs
業(yè)務(wù)成本 gency costs
業(yè)務(wù)成本 agency costs
業(yè)務(wù)成本 agency costs
其它營業(yè)成本 other operating costs
其它營業(yè)成本-其它 other operating costs-other
其它營業(yè)成本-其它 other operating costs - other
營業(yè)費(fèi)用 operating expenses
推銷費(fèi)用 selling expenses
~ 推銷費(fèi)用 selling expenses
薪資支出 payroll expense
租金支出 rent expense, rent
文具用品 office supplies (expense)
旅費(fèi) travelling expense, travel
運(yùn)費(fèi) shipping expenses, freight
郵電費(fèi) postage (expenses)
修繕費(fèi) repair(s) and maintenance (expense)
廣告費(fèi) advertisement expense, advertisement
水電瓦斯費(fèi) utilities (expense)
保險(xiǎn)費(fèi) insurance (expense)