會計科目中英對照

　　交際費 entertainment (expense)

　　捐贈 donation (expense)

　　稅捐 taxes

　　呆帳損失 loss on uncollectible accounts

　　折舊 depreciation expense

　　各項耗竭及攤提 various amortization

　　伙食費 meal (expenses)

　　職工福利 employee benefits/welfare

　　傭金支出 commission (expense)

　　訓(xùn)練費 training (expense)

　　其它推銷費用 other selling expenses

　　管理及總務(wù)費用 general administrative expenses

　　~ 管理及總務(wù)費用 general administrative expenses

　　薪資支出 payroll expense

　　租金支出 rent expense, rent

　　文具用品 office supplies

　　旅費 travelling expense, travel

　　運費 shipping expenses,freight

　　郵電費 postage (expenses)

　　修繕費 repair(s) and maintenance (expense)

　　廣告費 advertisement expense, advertisement

　　水電瓦斯費 utilities (expense)

　　保險費 insurance (expense)

　　交際費 entertainment (expense)

　　捐贈 donation (expense)

　　稅捐 taxes

　　呆帳損失 loss on uncollectible accounts

　　折舊 depreciation expense

　　各項耗竭及攤提 various amortization

　　外銷損失 loss on export sales

　　伙食費 meal (expenses)

　　職工福利 employee benefits/welfare

　　研究發(fā)展費用 research and development expense

　　傭金支出 commission (expense)

　　訓(xùn)練費 training (expense)

　　勞務(wù)費 professional service fees

　　其它管理及總務(wù)費用 other general and administrative expenses

　　研究發(fā)展費用 research and development expenses

　　~ 研究發(fā)展費用 research and development expenses

　　薪資支出 payroll expense

　　租金支出 rent expense, rent

　　文具用品 office supplies

　　旅費 travelling expense, travel

　　運費 shipping expenses, freight

　　郵電費 postage (expenses)

　　修繕費 repair(s) and maintenance (expense)

　　水電瓦斯費 utilities (expense)

　　保險費 insurance (expense)

　　交際費 entertainment (expense)

　　稅捐 taxes

　　折舊 depreciation expense

　　各項耗竭及攤提 various amortization

　　伙食費 meal (expenses)

　　職工福利 employee benefits/welfare

　　訓(xùn)練費 training (expense)

　　其它研究發(fā)展費用 other research and development expenses

　　營業(yè)外收入及費用 non-operating revenue and expenses, other income(expense)

　　~ 營業(yè)外收入 non-operating revenue

　　利息收入 interest revenue

　　利息收入 interest revenue/income

　　投資收益 investment income

　　權(quán)益法認(rèn)列之投資收益 investment income recognized under equity method

　　股利收入 dividends income

　　短期投資市價回升利益 gain on market price recovery of short-term investment

　　兌換利益 foreign exchange gain

　　兌換利益 foreign exchange gain

　　處分投資收益 gain on disposal of investments

　　處分投資收益 gain on disposal of investments

　　處分資產(chǎn)溢價收入 gain on disposal of assets

　　處分資產(chǎn)溢價收入 gain on disposal of assets

　　其它營業(yè)外收入 other non-operating revenue

　　捐贈收入 donation income

　　租金收入 rent revenue/income

　　傭金收入 commission revenue/income

　　出售下腳及廢料收入 revenue from sale of scraps

　　存貨盤盈 gain on physical inventory

　　存貨跌價回升利益 gain from price recovery of inventory

　　壞帳轉(zhuǎn)回利益 gain on reversal of bad debts

　　其它營業(yè)外收入-其它 other non-operating revenue- other items

　　~ 營業(yè)外費用 non-operating expenses

　　利息費用 interest expense

　　利息費用 interest expense

　　投資損失 investment loss

　　權(quán)益法認(rèn)列之投資損失 investment loss recog- nized under equity method

　　短期投資未實現(xiàn)跌價損失 unrealized loss on reduction of short-term investments to market

　　兌換損失 foreign exchange loss

　　兌換損失 foreign exchange loss

　　處分投資損失 loss on disposal of investments

　　處分投資損失 loss on disposal of investments

　　處分資產(chǎn)損失 loss on disposal of assets

　　處分資產(chǎn)損失 loss on disposal of assets

　　其它營業(yè)外費用 other non-operating expenses

　　停工損失 loss on work stoppages

　　災(zāi)害損失 casualty loss

　　存貨盤損 loss on physical inventory

　　存貨跌價及呆滯損失 loss for market price decline and obsolete and slow-moving inventories

　　其它營業(yè)外費用-其它 other non-operating expenses- other

　　所得稅費用(或利益) income tax expense (or benefit)

　　所得稅費用(或利益) income tax expense (or benefit)

　　所得稅費用(或利益) income tax expense (or benefit)

　　所得稅費用(或利益) income tax expense ( or benefit)

　　非經(jīng)常營業(yè)損益 nonrecurring gain or loss

　　停業(yè)部門損益 gain(loss) from discontinued operations

　　停業(yè)部門損益-停業(yè)前營業(yè)損益 income(loss) from operations of discontinued segments

　　停業(yè)部門損益-停業(yè)前營業(yè)損益 income(loss) from operations of discontinued segment

　　停業(yè)部門損益-處分損益 gain(loss) from disposal of discontinued segments

　　停業(yè)部門損益-處分損益 gain(loss) from disposal of discontinued segment

　　非常損益 extraordinary gain or loss

　　非常損益 extraordinary gain or loss

　　非常損益 extraordinary gain or loss

　　會計原則變動累積影響數(shù) cumulative effect of changes in accounting principles

　　會計原則變動累積影響數(shù) cumulative effect of changes in accounting principles

　　會計原則變動累積影響數(shù) cumulative effect of changes in accounting principles

　　少數(shù)股權(quán)凈利 minority interest income

　　少數(shù)股權(quán)凈利 minority interest income

　　少數(shù)股權(quán)凈利 minority interest income