会计科目中英对照
其它递延负债 other deferred liabilities
存入保证金 deposits received
存入保证金 guarantee deposit received
杂项负债 miscellaneous liabilities
杂项负债 -其它 miscellaneous liabilities - other
三、业主权益 owners^ equity
资本 capital
资本(或股本) capital
普通股股本 capital - common stock
特别股股本 capital - preferred stock
预收股本 capital collected in advance
待分配股票股利 stock dividends to be distributed
资本 capital
资本公积 additional paid-in capital
股票溢价 paid-in capital in excess of par
普通股股票溢价 paid-in capital in excess of par- common stock
特别股股票溢价 paid-in capital in excess of par- preferred stock
资产重估增值准备 capital surplus from assets revaluation
资产重估增值准备 capital surplus from assets revaluation
处分资产溢价公积 capital surplus from gain on disposal of assets
处分资产溢价公积 capital surplus from gain on disposal of assets
合并公积 capital surplus from business combination
合并公积 capital surplus from business combination
受赠公积 donated surplus
受赠公积 donated surplus
其它资本公积 other additional paid-in capital
权益法长期股权投资资本公积 additional paid-in capital from investee under equity method
资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions
保留盈余(或累积亏损) retained earnings (accumulated deficit)
法定盈余公积 legal reserve
法定盈余公积 legal reserve
特别盈余公积 special reserve
意外损失准备 contingency reserve
改良扩充准备 improvement and expansion reserve
偿债准备 special reserve for redemption of liabilities
其它特别盈余公积 other special reserve
未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)
累积盈亏 accumulated profit or loss
前期损益调整 prior period adjustments
本期损益 net income or loss for current period
权益调整 equity adjustments
长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments
长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments
累积换算调整数 cumulative translation adjustment
累积换算调整数 cumulative translation adjustments
未认列为退休金成本之净损失 net loss not recognized as pension cost
未认列为退休金成本之净损失 net loss not recognized as pension costs
库藏股 treasury stock
库藏股 treasury stock
库藏股 treasury stock
少数股权 minority interest
少数股权 minority interest
少数股权 minority interest
四、损益类
营业收入 operating revenue
销货收入 sales revenue
销货收入 sales revenue
销货收入 sales revenue
分期付款销货收入 installment sales revenue
销货退回 sales return
销货退回 sales return
销货折让 sales allowances
销货折让 sales discounts and allowances
劳务收入 service revenue
劳务收入 service revenue
劳务收入 service revenue
业务收入 agency revenue
业务收入 agency revenue
业务收入 agency revenue
其它营业收入 other operating revenue
其它营业收入-其它 other operating revenue
其它营业收入-其它 other operating revenue - other
营业成本 operating costs
销货成本 cost of goods sold
销货成本 cost of goods sold
销货成本 cost of goods sold
分期付款销货成本 installment cost of goods sold
进货 purchases
进货 purchases
进货费用 purchase expenses
进货退出 purchase returns
进货折让 charges on purchased merchandise
进料 materials purchased
进料 material purchased
进料费用 charges on purchased material
进料退出 material purchase returns
进料折让 material purchase allowances
直接人工 direct labor
直接人工 direct labor
~ 制造费用 manufacturing overhead
间接人工 indirect labor
租金支出 rent expense, rent
文具用品 office supplies (expense)
旅费 travelling expense, travel
运费 shipping expenses, freight
邮电费 postage (expenses)
修缮费 repair(s) and maintenance (expense )
包装费 packing expenses
水电瓦斯费 utilities (expense)
保险费 insurance (expense)
加工费 manufacturing overhead - outsourced
税捐 taxes
折旧 depreciation expense
各项耗竭及摊提 various amortization
伙食费 meal (expenses)
职工福利 employee benefits/welfare
训练费 training (expense)
间接材料 indirect materials
其它制造费用 other manufacturing expenses
劳务成本制 ervice costs
劳务成本 service costs
劳务成本 service costs
劳务成本制 ervice costs
劳务成本 service costs
劳务成本 service costs
业务成本 gency costs
业务成本 agency costs
业务成本 agency costs
其它营业成本 other operating costs
其它营业成本-其它 other operating costs-other
其它营业成本-其它 other operating costs - other
营业费用 operating expenses
推销费用 selling expenses
~ 推销费用 selling expenses
薪资支出 payroll expense
租金支出 rent expense, rent
文具用品 office supplies (expense)
旅费 travelling expense, travel
运费 shipping expenses, freight
邮电费 postage (expenses)
修缮费 repair(s) and maintenance (expense)
广告费 advertisement expense, advertisement
水电瓦斯费 utilities (expense)
保险费 insurance (expense)