已攤銷月份英文版

① 請問這里的月攤銷額是怎麼計算出來的呀

月攤銷額=全部應攤銷金額/應攤銷期限（月）=全部應攤銷金額*月攤銷率。

你提供的數據里，沒有攤銷期限，條件不足，無法計算。

② 求中英文會計分錄對照，謝謝

關鍵詞彙表
A
Accounting entity 會計主體
Accounting equation 會計平衡式
Accounting framework 會計框架
Accounting period concept 會計期間概念
Accounts 賬戶
Accounts payable 應付賬款
Accounts receivable 應收賬款
Accrual basis for accounting 權責發生制
Accrual concept 應計概念
Accumulated depreciation 累計折舊
Acid test ratio 速動比率
Activity ratios 效率比率
Activity-based costs systems 作業成本制度
Allowance for bad debts 壞賬准備
Allowance for doubtful accounts 不良壞賬准備
Amortization of bond discount 債券折價攤銷
Amortization of bond premium 債券溢價攤銷
Amortized (被)攤銷
Asset turnovers 資產周轉率
Assets 資產
Average-cost method 平均成本法

B
Bad debts 壞賬
Balance sheet 資產負債表
Bonds 債券
Bookkeeping 會計循環
Burden 製造費用

C
Capital stock 股本
Capital surplus 股本溢價
Capitalizing retained earnings 存留收益資本比
Cash 現金
Cash and temporary investments 現金及短期投資
Cash basis for accounting 收付實現制
Cash discount 現金折扣
Cash equivalents 准現金
Chunky costs 步增成本
Conditional liability 或有負債
Conservatism Concept 穩健概念
Consistency Concept 一致性概念
Contra asset 抵消資產
Contribution margin 邊際貢獻
Control account 總賬賬戶
Corporation 公司
Cots accounting 成本會計
Cost concept 成本概念
Cost drivers 成本動因
Cost method 成本法
Cost objects 成本對象
Cost of goods sold 銷貨成本
Cost of sales 銷售成本
Cost pools 成本匯集對象
Credit 貸方（貸記）
Current liabilities 流動負債
Current portion of long-term debt 長期負債中的流動部分
Current ratio 流動比率

D
Days´ receivables 應收賬款周轉天數
Debit 借方（借記）
Debt ratio 負債比率
Declining balance depreciation 余額遞減折舊法
Deferred credits 遞延貸項
Deferred taxes 遞延稅
Depletion 折耗
Depreciable cost 應計折舊成本
Depreciation 折舊
Direct costs 直接成本
Discount 折扣
Dividend payout 股利分發（率）
Dividend yield ratio 股利對股票市價的比率
Double entry 復式記賬
Du pont model 杜邦模型

E
Earnings per share 每股收益
Effective interest rate 實際利率
Entity concept 會計主體概念
EPS 每股收益
Equities 權益
Equity method 權益法
Esperanto 通用語言
Expense center 費用中心

F
FIFO （First-in first-out） 先進先出法
Financial performance 財務業績中心
Fixed assets 固定資產
Foreign currency translation 外幣折算

G
GAAP （generally accepted accounting principles）公認會計准則
General ledger 總分類賬
Going concern 持續經營
Goodwill 商譽
Gross margin 毛利

I
Income statement 收益表
Indirect costs 間接成本
Insolvent 無償債能力
Inventory 存貨
Average-cost method 平均成本法
First-in ,first-out (FIFO) 先進先出法
Last-in ,first-out (LIFO) 後進先出法
Inventory cost flows 存貨成本流轉
Inventory turnover 存貨周轉率
Investment centers 投資中心

J
Journal 日記賬

L
Last-in ,first-out (LIFO) 後進先出法
Ledger 分類賬
Lessee 承租人
Less or 出租人
Leverage 杠桿
Leveraged buyout 杠桿買斷（杠桿收購）
Liabilities 負債
Liability 負債（責任）
Current and noncurrent 流動與非流動（法）
Long-term debt 長期負債
Long-term debts 長期負債

M
Marketable securities 易變現證券
Matching concept 配比概念
Materiality concept 重要性概念
Mergers 吸收合並
Minority interest in subsidiaries 少數股東權益
Money measurement concept 貨幣計量概念

N
Net earnings 凈利潤
Net income 凈收益
Noncurrent liability 非流動負債
Nonvariable costs 不變成本
Normal operating cycle 正常的營業周期
Notes receivable 應收票據

O
Operating expenses 營業費用
Operating income 營業收入
Overhead cost 製造費用（間接費用）

P
Paid-in-capital in excess of par 超面額繳入資本
Partnership 合夥
PE （Price earnings ratio） 市贏率
Percentages-of-completion method 完工百分比法
Postretirement benefits 養老金（退休金）
Premium 溢價
Prepaid expenses 預付費用
Prevailing market interest rate 通行市場利率
Proct guarantees 產品擔保
Profit center 利潤中心
Profit margin 邊際利潤
Profitability ratios 獲利性比率
Proprietorship 業主權益
Proven 驗證

Q
Quick assets 速動資產

R
Realization concept 實現概念
Realized 已實現（的）
Recognition concepts 確認概念
Reconciliations 對賬
Resial income 剩餘收益
Responsibility centers 責任中心
Retained earnings 存留收益
Return on assets （ROA） 資產報酬率
Return on equity (ROE) 權益報酬率
Return on invested capital (ROIC) 長期資本報酬率
Return on investment (ROI) 投資報酬率
Revenue recognition 收入確認
Revenue recognition rule 收入確認規則
Revenues 收入

S
Salvage value 殘值
Semi variable costs 半變動成本
Solvency ratios 償債能力比率
Special journal 特種日記賬
Specific identification system 個別認定法
Stated value 設定價值
Statement of cash flows 現金流量表
Statement of changes in financial position 財務狀況變動表
Statement of earnings 盈餘表
Statement of financial position 財務狀況表
Statement of income 收益表
Step-function costs 階梯式成本
Stock distribution 股票發行
Stock dividends 股票股利
Stock splits 股票分割
Stockholder ´s equity 所有者權益
Straight-line depreciation 直線折舊法
Subsidiary ledger 明細分類賬
Sum-of-years ´ digits method 年數總和法

T
T account T字形賬戶
Takeovers 接管
Times interest earned 利息保障倍數
Treasury stock 庫藏股票
Trial balance 試算表

U
Unearned revenue 未實現收入

V
Variable costs 變動成本
Variances 差異

W
Working capital turnover 營運資本周轉率

Y
Yield 收益率

③ 幫忙翻譯一下關於固定資產折舊的英文

Fixed asset depreciation method choice and to enterprise tax payment influence

Starts according to January 1, 2007 to execute "Business accounting Criterion", Our country Enterprise may select depreciation method including age limit method of average, work mensuration, double remaining sum decreasing progressively law and year number method of summation and so on. The enterprise uses the different depreciation method to be possible to cause the booth sales volume which each time the fixed asset amortizes to be different, thus influence enterprise's tiable obtained, then influence assessed income tax. This article unifies "Business accounting newly Criterion" income tax accountant processes the request, elaborated in detail several kind of commonly used computation fixed assets amortize the method and the tax payment preparation, and give an example the analysis enterprise to use under the different depreciation method the assessed income tax difference.

④ 攤銷用英語怎麼說

中文
攤銷
英文翻譯
amortize

⑤ 會計科目中英文對照表

現金 Cash in hand
銀行存款 Cash in bank
其他貨幣資金-外埠存款Other monetary assets - cash in other cities
其他貨幣資金-銀行本票 Other monetary assets - cashier『s check
其他貨幣資金-銀行匯票 Other monetary assets - bank draft
其他貨幣資金-信用卡 Other monetary assets - credit cards
其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit
其他貨幣資金-存出投資款 Other monetary assets - cash for investment
短期投資-股票投資 Investments - Short term - stocks
短期投資-債券投資 Investments - Short term - bonds
短期投資-基金投資 Investments - Short term - funds
短期投資-其他投資 Investments - Short term - others
短期投資跌價准備 Provision for short-term investment
長期股權投資-股票投資 Long term equity investment - stocks
長期股權投資-其他股權投資 Long term equity investment - others
長期債券投資-債券投資 Long term securities investemnt - bonds
長期債券投資-其他債權投資 Long term securities investment - others
長期投資減值准備 Provision for long-term investment
應收票據 Notes receivable
應收股利 Dividends receivable
應收利息 Interest receivable
應收帳款 Trade debtors
壞帳准備- 應收帳款 Provision for doubtful debts - trade debtors
預付帳款 Prepayment
應收補貼款 Allowance receivable
其他應收款 Other debtors
壞帳准備- 其他應收款 Provision for doubtful debts - other debtors
其他流動資產 Other current assets
物資采購 Purchase
原材料 Raw materials
包裝物 Packing materials
低值易耗品 Low value consumbles
材料成本差異 Material cost difference
自製半成品 Self-manufactured goods
庫存商品 Finished goods
商品進銷差價 Difference between purchase & sales of commodities
委託加工物資 Consigned processiong material
委託代銷商品 Consignment-out
受託代銷商品 Consignment-in
分期收款發出商品 Goods on instalment sales
存貨跌價准備 Provision for obsolete stocks
待攤費用 Prepaid expenses
待處理流動資產損益 Unsettled G/L on current assets
待處理固定資產損益 Unsettled G/L on fixed assets
委託貸款-本金 Consignment loan - principle
委託貸款-利息 Consignment loan - interest
委託貸款-減值准備 Consignment loan - provision
固定資產-房屋建築物 Fixed assets - Buildings
固定資產-機器設備 Fixed assets - Plant and machinery
固定資產-電子設備、器具及傢具 Fixed assets - Electronic Equipment, furniture and fixtures
固定資產-運輸設備 Fixed assets - Automobiles
累計折舊 Accumulated depreciation
固定資產減值准備 Impairment of fixed assets
工程物資-專用材料 Project material - specific materials
工程物資-專用設備 Project material - specific equipment
工程物資-預付大型設備款 Project material - prepaid for equipment
工程物資-為生產准備的工具及器具 Project material - tools and facilities for proction
在建工程 Construction in progress
在建工程減值准備 Impairment of construction in progress
固定資產清理 Disposal of fixed assets
無形資產-專利權 Intangible assets - patent
無形資產-非專利技術 Intangible assets - instrial property and know-how
無形資產-商標權 Intangible assets - trademark rights
無形資產-土地使用權 Intangible assets - land use rights
無形資產-商譽 Intangible assets - goodwill
無形資產減值准備 Impairment of intangible assets
長期待攤費用 Deferred assets
未確認融資費用 Unrecognized finance fees
其他長期資產 Other long term assets
遞延稅款借項 Deferred assets debits
應付票據 Notes payable
應付帳款 Trade creditors
預收帳款 Adanvances from customers
代銷商品款 Consignment-in payables
其他應交款 Other payable to government
其他應付款 Other creditors
應付股利 Proposed dividends
待轉資產價值 Donated assets
預計負債 Accrued liabilities
應付短期債券 Short-term debentures payable
其他流動負債 Other current liabilities
預提費用 Accrued expenses
應付工資 Payroll payable
應付福利費 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-擔保借款 Bank loans - Short term - guaranteed
一年內到期長期借款 Long term loans e within one year
一年內到期長期應付款 Long term payable e within one year
長期借款 Bank loans - Long term
應付債券-債券面值 Bond payable - Par value
應付債券-債券溢價 Bond payable - Excess
應付債券-債券折價 Bond payable - Discount
應付債券-應計利息 Bond payable - Accrued interest
長期應付款 Long term payable
專項應付款 Specific payable
其他長期負債 Other long term liabilities
應交稅金-所得稅 Tax payable - income tax
應交稅金-增值稅 Tax payable - VAT
應交稅金-營業稅 Tax payable - business tax
應交稅金-消費稅 Tax payable - consumable tax
應交稅金-其他 Tax payable - others
遞延稅款貸項 Deferred taxation credit
股本 Share capital
已歸還投資 Investment returned
利潤分配-其他轉入 Profit appropriation - other transfer in
利潤分配-提取法定盈餘公積 Profit appropriation - statutory surplus reserve
利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利潤分配-提取儲備基金 Profit appropriation - reserve fund
利潤分配-提取企業發展基金 Profit appropriation - enterprise development fund
利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund
利潤分配-利潤歸還投資 Profit appropriation - return investment by profit
利潤分配-應付優先股股利 Profit appropriation - preference shares dividends
利潤分配-提取任意盈餘公積 Profit appropriation - other surplus reserve
利潤分配-應付普通股股利 Profit appropriation - ordinary shares dividends
利潤分配-轉作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利潤 Retained earnings, beginning of the year
資本公積-股本溢價 Capital surplus - share premium
資本公積-接受捐贈非現金資產准備 Capital surplus - donation reserve
資本公積-接受現金捐贈 Capital surplus - cash donation
資本公積-股權投資准備 Capital surplus - investment reserve
資本公積-撥款轉入 Capital surplus - subsidiary
資本公積-外幣資本折算差額 Capital surplus - foreign currency translation
資本公積-其他 Capital surplus - others
盈餘公積-法定盈餘公積金 Surplus reserve - statutory surplus reserve
盈餘公積-任意盈餘公積金 Surplus reserve - other surplus reserve
盈餘公積-法定公益金 Surplus reserve - statutory welfare reserve
盈餘公積-儲備基金 Surplus reserve - reserve fund
盈餘公積-企業發展基金 Surplus reserve - enterprise development fund
盈餘公積-利潤歸還投資 Surplus reserve - reture investment by investment
主營業務收入 Sales
主營業務成本 Cost of sales
主營業務稅金及附加 Sales tax
營業費用 Operating expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
投資收益 Investment income
其他業務收入 Other operating income
營業外收入 Non-operating income
補貼收入 Subsidy income
其他業務支出 Other operating expenses
營業外支出 Non-operating expenses
所得稅 Income tax

⑥ 中英文會計科目對照表,

代碼 名稱 英譯

1 資產 assets

11~ 12 流動資產 current assets

111 現金及約當現金 cash and cash equivalents

1111 庫存現金 [1] cash on hand

1112 零用金/周轉金 petty cash/revolving funds

1113 銀行存款 cash in banks

1116 在途現金 cash in transit

1117 約當現金 cash equivalents

1118 其它現金及約當現金 other cash and cash equivalents

112 短期投資 short-term investment

1121 短期投資-股票 short-term investments-stock

1122 短期投資-短期票券 short-term investments-short-term notes and bills

1123 短期投資-政府債券 short-term investments-government bonds

1124 短期投資-受益憑證 short-term investments-beneficiary certificates

1125 短期投資-公司債 short-term investments-corporate bonds

1128 短期投資-其它 short-term investments-other

1129 備抵短期投資跌價損失 allowance for rection of short-term investment to

market

113 應收票據 notes receivable

1131 應收票據 notes receivable

1132 應收票據貼現 discounted notes receivable

1137 應收票據-關系人 notes receivable-related parties

1138 其它應收票據 other notes receivable

1139 備抵呆帳-應收票據 allowance for uncollec-tible accounts-notes receivable

114 應收帳款 accounts receivable

1141 應收帳款 accounts receivable

1142 應收分期帳款 installment accounts receivable

1147 應收帳款-關系人 accounts receivable-related parties

1149 備抵呆帳-應收帳款 allowance for uncollec-tible accounts-accounts receivable

118 其它應收款 other Receivables

1181 應收出售遠匯款 forward exchange contract receivable

1182 應收遠匯款-外幣 forward exchange contract receivable-foreign currencies

1183 買賣遠匯折價 discount on forward ex-change contract

1184 應收收益 earned revenue receivable

1185 應收退稅款 income tax refund receivable

1187 其它應收款-關系人 other receivables-related parties

1188 其它應收款-其它 other receivables-other

1189 備抵呆帳-其它應收款 allowance for uncollec-tible accounts-other receivables

121~122 存貨 inventories

1211 商品存貨 merchandise inventory

1212 寄銷商品 consigned goods

1213 在途商品 goods in transit

1219 備抵存貨跌價損失 allowance for rection of inventory to market

1221 製成品 finished goods

1222 寄銷製成品 consigned finished goods

1223 副產品 by-procts

1224 在製品 work in process

1225 委外加工 work in process-Outsourced

1226 原料 raw materials

1227 物料 supplies

1228 在途原物料 materials and supplies in transit

1229 備抵存貨跌價損失 allowance for rection of inventory to market

125 預付費用 prepaid expenses

1251 預付薪資 prepaid payroll

1252 預付租金 prepaid rents

1253 預付保險費 prepaid insurance

1254 用品盤存 office supplies

1255 預付所得稅 prepaid income tax

1258 其它預付費用 other prepaid expenses

126 預付款項 prepayments

1261 預付貨款 prepayment for purchases

1268 其它預付款項 other prepayments

128~129 其它流動資產 other current assets

1281 進項稅額 VAT paid ( or input tax)

1282 留抵稅額 excess VAT paid (or overpaid VAT)

1283 暫付款 temporary payments

1284 代付款 payment on behalf of others

1285 員工借支 advances to employees

1286 存出保證金 refundable deposits

1287 受限制存款 certificate of deposit-restricted

1291 遞延所得稅資產 deferred income tax assets

1292 遞延兌換損失 deferred Foreign Exchange losses

1293 業主往來(股東往來) owners'(stockholders') current account

1294 同業往來 current account with others

1298 其它流動資產-其它 other current assets-other

13 基金及長期投資 funds and long-term investments

131 基金 funds

1311 償債基金 redemption fund (or sinking fund)

1312 改良及擴充基金 fund for improvement and expansion

1313 意外損失准備基金 contingency fund

1314 退休基金 pension fund

1318 其它基金 other funds

132 長期投資 long-term investments

1321 長期股權投資 long-term equity investments

1322 長期債券投資 long-term bond investments

1323 長期不動產投資 long-term real estate in-vestments

1324 人壽保險現金解約價值 cash Surrender value of life insurance

1328 其它長期投資 other long-term investments

1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments

14~ 15 固定資產 property , plant, and equipment

141 土地 land

1411 土地 land

1418 土地-重估增值 land-revaluation increments

142 土地改良物 land improvements

1421 土地改良物 land improvements

1428 土地改良物-重估增值 land improvements-revaluation increments

1429 累積折舊-土地改良物 accumulated depreciation-land improvements

143 房屋及建物 buildings

1431 房屋及建物 buildings

1438 房屋及建物-重估增值 buildings-revaluation increments

1439 累積折舊-房屋及建物 accumulated depreciation-buildings

144~146 機(器)具及設備 machinery and equipment

1441 機(器)具 machinery

1448 機(器)具-重估增值 machinery-revaluation increments

1449 累積折舊-機(器)具 accumulated depreciation-machinery

151 租賃資產 leased assets

1511 租賃資產 leased assets

1519 累積折舊-租賃資產 accumulated depreciation-leased assets

152 租賃權益改良 leasehold improvements

1521 租賃權益改良 leasehold improvements

1529 累積折舊-租賃權益改良 accumulated depreciation-leasehold improvements

156 未完工程及預付購置設備款 construction in progress and prepayments for

equipment

1561 未完工程 construction in progress

1562 預付購置設備款 prepayment for equipment

158 雜項固定資產 miscellaneous property, plant, and equipment

1581 雜項固定資產 miscellaneous property, plant, and equipment

1588 雜項固定資產-重估增值 miscellaneous property, plant, and equipment-

revaluation increments

1589 累積折舊-雜項固定資產 accumulated depreciation-miscellaneous property, plant,

and equipment

16 遞耗資產 depletable assets

161 遞耗資產 depletable assets

1611 天然資源 natural resources

1618 重估增值-天然資源 natural resources-revaluation increments

1619 累積折耗-天然資源 accumulated depletion-natural resources

17 無形資產 intangible assets

171 商標權 trademarks

1711 商標權 trademarks

172 專利權 patents

1721 專利權 patents

173 特許權 franchise

1731 特許權 franchise

174 著作權 right

1741 著作權 right

175 計算機軟體 Computer Software

1751 計算機軟體 computer software cost

176 商譽 goodwill

1761 商譽 goodwill

177 開辦費 organization costs

1771 開辦費 organization costs

178 其它無形資產 other intangibles

1781 遞延退休金成本 deferred pension costs

1782 租賃權益改良 leasehold improvements

1788 其它無形資產-其它 other intangible assets-other

18 其它資產 other assets

181 遞延資產 deferred assets

1811 債券發行成本 deferred bond issuance costs

1812 長期預付租金 long-term prepaid rent

1813 長期預付保險費 long-term prepaid insurance

1814 遞延所得稅資產 deferred income tax assets

1815 預付退休金 prepaid pension cost

1818 其它遞延資產 other deferred assets

182 閑置資產 idle assets

1821 閑置資產 idle assets

184 長期應收票據及款項與催收帳款 long-term notes , accounts and overe

receivables

1841 長期應收票據 long-term notes receivable

1842 長期應收帳款 long-term accounts receivable

1843 催收帳款 overe receivables

1847 長期應收票據及款項與催收帳款-關系人 long-term notes, accounts and overe

receivables-related parties

1848 其它長期應收款項 other long-term receivables

1849 備抵呆帳-長期應收票據及款項與催收帳款 allowance for uncollectible accounts-

long-term notes, accounts and overe receivables

185 出租資產 assets leased to others

1851 出租資產 assets leased to others

1858 出租資產-重估增值 assets leased to others-incremental value from revaluation

1859 累積折舊-出租資產 accumulated depreciation-assets leased to others

186 存出保證金 refundable deposit

1861 存出保證金 refundable deposits

188 雜項資產 miscellaneous assets

(6)已攤銷月份英文版擴展閱讀

會計職稱考試

同義詞會計考試一般指會計職稱考試

會計職稱考試的全稱是會計專業技術資格考試，ACCT分類之一。會計職稱考試是由財政部、人事

部共同組織的全國統一考試，共分初級會計、中級會計師和高級會計師職稱三個級別。

考試實行全國統一考試制度，每年考試一次，由全國統一組織、統一大綱、統一試題，統一評分標准。

會計專業初級、中級資格考試合格者，即由各省、自治區、直轄市、新疆生產建設兵團人事（職改）部門頒發人事部統一印製，人事部、財政部印的會計專業技術資格證書。證書全國范圍有效。

⑦ 會計中的"累計折舊","累計攤銷"用英語怎樣表達

累計折舊 Accumulated depreciation ;
累計攤銷 Accumulated amortization

⑧ 主要會計科目的英文說法（國際通用）

一、資產類庫存現金（Cash on hand）銀行存款（Cash in bank）其他貨幣資金(Other cash and cash equivalents)存出保證金(Refundable deposits)交易性金融資產(Financial assets at fair value through profit or loss)應收票據(Note receivable)應收賬款(Account receivable )預付賬款(Advanced payment)應收股利(Dividend receivable)應收利息(Interest receivable)其他應收款(Other receivables)壞賬准備(Allowance for bad debts)材料采購(Materials purchase)在途物資(Materials in transit)原材料(Raw materials)材料成本差異(Materials cost variance)庫存商品(Commodity stocks)發出商品(Goods shipped in transit)商品進銷差價(Differences between purchasing and selling price)委託加工物資(Consigned processing material)周轉材料(Circulating materials)存貨跌價准備(Provisions for decline in inventory)長期應收款(Long-term receivables)固定資產(Plant and equipment)累計折舊(Accumulated depreciation)固定資產減值准備(Provisions for impairment of fixed assets)在建工程(Construction in process)工程物資(Construction materials)固定資產清理(Disposal of fixed assets)無形資產(Intangible assets)累計攤銷(Accumulated depletion)無形資產減值准備(Provisions for impairment of intangible assets)商譽(Goodwill)長期待攤費用(Long-term deferred assets)遞延所得稅資產(Deferred income tax assets)待處理財產損溢(Loss or profit from assets wait to deal)二、負債類短期借款（Short loan）交易性金融負債(Financial liabilities at fair value through profit or loss)應付票據(Notes payable)應付賬款((Accounts payable)預收賬款(Amounts collected in advance)應付職工薪酬(Accrued employee compensation)應交稅費(Tax payable)應付利息(Interest payable)應付股利(Dividend payable)其他應付款(Other payables)長期借款(Long-term loan)應付債券(Long-term bonds)長期應付款(Long term payable)未確認融資費用(Unrecognized finance cost )專項應付款(Specific payable)預計負債(Accrued liabilities)遞延所得稅負債(Deferred income tax liabilities)三、所有者權益類實收資本(Paid-in capital)資本公積(Capital reserve)盈餘公積(Surplus reserves)本年利潤(Current year profits)利潤分配(Profit distribution)四、成本類生產成本(Manufacturing cost)製造費用(Manufacturing overhead)勞務成本(Service cost)研發支出(R&D expenditures)工程施工(Engineering construction)五、損益類主營業務收入(Prime operating revenue)其他業務收入(Other operating revenue)公允價值變動損益(Profit or loss on fair value)營業外收入(Unrelated business income)主營業務成本(Cost of goods sold)其他業務成本(Other business expense)營業稅金及附加(Operating tax and associate charge)銷售費用(Marketing expenses)管理費用(Administrative expenses)財務費用(Financial expenses)資產減值損失(Asset impairment loss)營業外支出(Losses)所得稅費用(Income tax expense)以前年度損益調整(Prior-period profit or loss adjustment)

⑨ 求英文版會計科目

1101
現金
Cash On Hand
流動資產

1102
銀行存款
Cash On Bank
流動資產

1104
定期存款
Deposit In Term
流動資產

1141
應收票據
Notes Receivable
流動資產

1142
備抵呆帳-應收票據
Allowance for N/R
流動資產

1144
應收帳款
Account Receivable
流動資產

1145
備抵呆帳-應收帳款
Allowance for A/R
流動資產

1147
短期投資
Temporary Investments
流動資產

1148
應收退稅款
Tax Reback Receive
流動資產

1201
商品存貨
Inventories
流動資產

1202
用品盤存
Supplies
流動資產

1211
製成品
Finished Goods
流動資產

1220
半成品
Semi-Finished Goods
流動資產

1226
原材料
Raw Materials
流動資產

1227
包裝物
Containers
流動資產

1251
預付費用
Prepaid Expense
流動資產

1256
預付貨款
Advanced To Supplier
流動資產

1263
代付款
Temporary Debit
流動資產

1268
其它預付款
Other Prepaid
流動資產

1300
進項稅額
Purchase Tax
流動資產

1403
退體基金
Retirement Fund
固定資產

1404
長期投資-股票
Investment
固定資產

1405
分公司往來
Branch Withdraw
固定資產

1501
土地及房屋
Land and Plant
基金及長期投資

1502
累計折舊-房屋建築
Accumulated Depreciation for Land and Plant
基金及長期投資

1541
交通設備
Traffic Equipment
基金及長期投資

1542
累計折舊-交通設備
Accumulated Depreciation for Traffic Equipment
基金及長期投資

1551
生財設備
Facilities
基金及長期投資

1552
累計折舊-生財設備
Accumulated Depreciation for Facilities
基金及長期投資

1561
辦公設備
Office Equipment
基金及長期投資

1562
累計折舊-辦公設備
Accumulated Depreciation for Office Equipment
基金及長期投資

1581
其它設備
Other Properties
基金及長期投資

1582
累計折舊-其它設備
Accumulated Depreciation for Other Properties
基金及長期投資

1811
存出保證金
Guarantee and Margins
基金及長期投資

1821
開辦費
Organization Cost
遞延資產

1830
租賃改良
Leasehold
遞延資產

2102
銀行借款
Bank Loan
流動負債

2141
應付票據
Notes Payable
流動負債

2143
應付帳款
Account Payable
流動負債

2144
存入保證金
Guarantee Salaries
流動負債

2145
應付薪資
Accrued Salaries
流動負債

2147
應付費用
Accrued Expense
流動負債

2153
暫收款
Temporary Credit
流動負債

2155
應付權利金
Royalties Payable
流動負債

2156
應付獎金
Accrues Bonus
流動負債

2161
代扣款
Collection
流動負債

2179
其它應付款
Other Payable
流動負債

2252
預收收入
Revenue Received in Advance
流動負債

2253
預收貨款
Advance From Client
流動負債

2261
其它流動負債
Other Liabilities
流動負債

2300
銷項稅額
Sale Tax
流動負債

2504
長期借款
Long Term Loan
長期負債

2505
退休金准備
Retirement Fund
長期負債

2602
遞延收入
Deferred Revenue
長期負債

2999
股東往來
Shareholders
長期負債

3101
股本
Capital
股本

3110
額外投入資本
Special Surplus
股本

3201
法定公積
Legal Surplus
保留盈餘

3211
累積盈虧
Retained Earnings
保留盈餘

3218
上期損益
Profit & Loss P.P.
保留盈餘

3219
本期損益
Profit & Loss
保留盈餘

4101
銷貨收入
Sales Revenue
營業收入


銷貨退回
Sales Returns
銷貨折讓及退回

4104
銷貨折讓
Sales Allowance
銷貨折讓及退回

4199
其它營業收入
Other Revenue
營業收入

5101
銷貨成本
Cost of Goods Sold
銷貨成本

5200
期初存貨
Beginning Inventory
銷貨成本

5201
進貨
Purchase
銷貨成本

5203
進貨退出
Purchase Returns
銷貨成本

5204
進貨折讓
Purchase Allowance
銷貨成本

5205
期未存貨
Close Stock
銷貨成本

5299
盤點轉存貨
Goods on Hand
銷貨成本

5301
製造人工
Manufacturing Salary
製造成本

5340
製造費用
Manufacturing Expenses
製造成本

6201
薪資費用
Salary Expense
管銷費用

6202
租金費用
Rent Expense
管銷費用

6203
文具用品
Stationery Expense
管銷費用

6204
旅費
Travel Expense
管銷費用

6205
運費
Freight Expense
管銷費用

6206
郵電費
Postage and Telephone Expense
管銷費用

6207
修理費
Repair Expense
管銷費用

6208
廣告費
Promotion Expense
管銷費用

6209
水電費
Water and Elec. Expense
管銷費用

6210
保險費
Insurance Expense
管銷費用

6211
交際費
Entertain Expense
管銷費用

6213
稅捐
Tax
管銷費用

6214
呆帳損失
Doubt Account
管銷費用

6215
折舊
Depreciation
管銷費用

6216
各項攤銷
Amortization
管銷費用

6217
職工褔利
Welfare
管銷費用

6219
書報雜志
Magazine
管銷費用

6220
在職訓練
Training
管銷費用

6221
傭金
Commission
管銷費用

6222
印刷費
Print Expense
管銷費用

6249
其它營業費用
Other Expense
管銷費用

7101
利息收益
Interest Revenue
營業外收入

7106
財產交易收益
Gain on Sale of Assets
營業外收入

7107
盤存盈餘
Inventory Gain
營業外收入

7108
現金盤盈
Cash Gain
營業外收入

7149
其它營業外收益
Miscellaneous Income
營業外收入

7301
利息費用
Interest Expense
營業外費用

7306
財產交易損失
Loss on Sale of Assets
營業外費用

7307
盤存損失
Inventory Loss
營業外費用

7308
現金盤損
Cash Deficit
營業外費用

7349
其它營業外費用及損失
Other Expense and Loss
營業外費用

8000
所得稅
Income Tax
保留盈餘