会计科目中英对照
交际费 entertainment (expense)
捐赠 donation (expense)
税捐 taxes
呆帐损失 loss on uncollectible accounts
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
佣金支出 commission (expense)
训练费 training (expense)
其它推销费用 other selling expenses
管理及总务费用 general administrative expenses
~ 管理及总务费用 general administrative expenses
薪资支出 payroll expense
租金支出 rent expense, rent
文具用品 office supplies
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)
交际费 entertainment (expense)
捐赠 donation (expense)
税捐 taxes
呆帐损失 loss on uncollectible accounts
折旧 depreciation expense
各项耗竭及摊提 various amortization
外销损失 loss on export sales
伙食费 meal (expenses)
职工福利 employee benefits/welfare
研究发展费用 research and development expense
佣金支出 commission (expense)
训练费 training (expense)
劳务费 professional service fees
其它管理及总务费用 other general and administrative expenses
研究发展费用 research and development expenses
~ 研究发展费用 research and development expenses
薪资支出 payroll expense
租金支出 rent expense, rent
文具用品 office supplies
旅费 travelling expense, travel
运费 shipping expenses, freight
邮电费 postage (expenses)
修缮费 repair(s) and maintenance (expense)
水电瓦斯费 utilities (expense)
保险费 insurance (expense)
交际费 entertainment (expense)
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)
其它研究发展费用 other research and development expenses
营业外收入及费用 non-operating revenue and expenses, other income(expense)
~ 营业外收入 non-operating revenue
利息收入 interest revenue
利息收入 interest revenue/income
投资收益 investment income
权益法认列之投资收益 investment income recognized under equity method
股利收入 dividends income
短期投资市价回升利益 gain on market price recovery of short-term investment
兑换利益 foreign exchange gain
兑换利益 foreign exchange gain
处分投资收益 gain on disposal of investments
处分投资收益 gain on disposal of investments
处分资产溢价收入 gain on disposal of assets
处分资产溢价收入 gain on disposal of assets
其它营业外收入 other non-operating revenue
捐赠收入 donation income
租金收入 rent revenue/income
佣金收入 commission revenue/income
出售下脚及废料收入 revenue from sale of scraps
存货盘盈 gain on physical inventory
存货跌价回升利益 gain from price recovery of inventory
坏帐转回利益 gain on reversal of bad debts
其它营业外收入-其它 other non-operating revenue- other items
~ 营业外费用 non-operating expenses
利息费用 interest expense
利息费用 interest expense
投资损失 investment loss
权益法认列之投资损失 investment loss recog- nized under equity method
短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market
兑换损失 foreign exchange loss
兑换损失 foreign exchange loss
处分投资损失 loss on disposal of investments
处分投资损失 loss on disposal of investments
处分资产损失 loss on disposal of assets
处分资产损失 loss on disposal of assets
其它营业外费用 other non-operating expenses
停工损失 loss on work stoppages
灾害损失 casualty loss
存货盘损 loss on physical inventory
存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories
其它营业外费用-其它 other non-operating expenses- other
所得税费用(或利益) income tax expense (or benefit)
所得税费用(或利益) income tax expense (or benefit)
所得税费用(或利益) income tax expense (or benefit)
所得税费用(或利益) income tax expense ( or benefit)
非经常营业损益 nonrecurring gain or loss
停业部门损益 gain(loss) from discontinued operations
停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments
停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment
停业部门损益-处分损益 gain(loss) from disposal of discontinued segments
停业部门损益-处分损益 gain(loss) from disposal of discontinued segment
非常损益 extraordinary gain or loss
非常损益 extraordinary gain or loss
非常损益 extraordinary gain or loss
会计原则变动累积影响数 cumulative effect of changes in accounting principles
会计原则变动累积影响数 cumulative effect of changes in accounting principles
会计原则变动累积影响数 cumulative effect of changes in accounting principles
少数股权净利 minority interest income
少数股权净利 minority interest income
少数股权净利 minority interest income