已摊销月份英文版

① 请问这里的月摊销额是怎么计算出来的呀

月摊销额=全部应摊销金额/应摊销期限（月）=全部应摊销金额*月摊销率。

你提供的数据里，没有摊销期限，条件不足，无法计算。

② 求中英文会计分录对照，谢谢

关键词汇表
A
Accounting entity 会计主体
Accounting equation 会计平衡式
Accounting framework 会计框架
Accounting period concept 会计期间概念
Accounts 账户
Accounts payable 应付账款
Accounts receivable 应收账款
Accrual basis for accounting 权责发生制
Accrual concept 应计概念
Accumulated depreciation 累计折旧
Acid test ratio 速动比率
Activity ratios 效率比率
Activity-based costs systems 作业成本制度
Allowance for bad debts 坏账准备
Allowance for doubtful accounts 不良坏账准备
Amortization of bond discount 债券折价摊销
Amortization of bond premium 债券溢价摊销
Amortized (被)摊销
Asset turnovers 资产周转率
Assets 资产
Average-cost method 平均成本法

B
Bad debts 坏账
Balance sheet 资产负债表
Bonds 债券
Bookkeeping 会计循环
Burden 制造费用

C
Capital stock 股本
Capital surplus 股本溢价
Capitalizing retained earnings 存留收益资本比
Cash 现金
Cash and temporary investments 现金及短期投资
Cash basis for accounting 收付实现制
Cash discount 现金折扣
Cash equivalents 准现金
Chunky costs 步增成本
Conditional liability 或有负债
Conservatism Concept 稳健概念
Consistency Concept 一致性概念
Contra asset 抵消资产
Contribution margin 边际贡献
Control account 总账账户
Corporation 公司
Cots accounting 成本会计
Cost concept 成本概念
Cost drivers 成本动因
Cost method 成本法
Cost objects 成本对象
Cost of goods sold 销货成本
Cost of sales 销售成本
Cost pools 成本汇集对象
Credit 贷方（贷记）
Current liabilities 流动负债
Current portion of long-term debt 长期负债中的流动部分
Current ratio 流动比率

D
Days´ receivables 应收账款周转天数
Debit 借方（借记）
Debt ratio 负债比率
Declining balance depreciation 余额递减折旧法
Deferred credits 递延贷项
Deferred taxes 递延税
Depletion 折耗
Depreciable cost 应计折旧成本
Depreciation 折旧
Direct costs 直接成本
Discount 折扣
Dividend payout 股利分发（率）
Dividend yield ratio 股利对股票市价的比率
Double entry 复式记账
Du pont model 杜邦模型

E
Earnings per share 每股收益
Effective interest rate 实际利率
Entity concept 会计主体概念
EPS 每股收益
Equities 权益
Equity method 权益法
Esperanto 通用语言
Expense center 费用中心

F
FIFO （First-in first-out） 先进先出法
Financial performance 财务业绩中心
Fixed assets 固定资产
Foreign currency translation 外币折算

G
GAAP （generally accepted accounting principles）公认会计准则
General ledger 总分类账
Going concern 持续经营
Goodwill 商誉
Gross margin 毛利

I
Income statement 收益表
Indirect costs 间接成本
Insolvent 无偿债能力
Inventory 存货
Average-cost method 平均成本法
First-in ,first-out (FIFO) 先进先出法
Last-in ,first-out (LIFO) 后进先出法
Inventory cost flows 存货成本流转
Inventory turnover 存货周转率
Investment centers 投资中心

J
Journal 日记账

L
Last-in ,first-out (LIFO) 后进先出法
Ledger 分类账
Lessee 承租人
Less or 出租人
Leverage 杠杆
Leveraged buyout 杠杆买断（杠杆收购）
Liabilities 负债
Liability 负债（责任）
Current and noncurrent 流动与非流动（法）
Long-term debt 长期负债
Long-term debts 长期负债

M
Marketable securities 易变现证券
Matching concept 配比概念
Materiality concept 重要性概念
Mergers 吸收合并
Minority interest in subsidiaries 少数股东权益
Money measurement concept 货币计量概念

N
Net earnings 净利润
Net income 净收益
Noncurrent liability 非流动负债
Nonvariable costs 不变成本
Normal operating cycle 正常的营业周期
Notes receivable 应收票据

O
Operating expenses 营业费用
Operating income 营业收入
Overhead cost 制造费用（间接费用）

P
Paid-in-capital in excess of par 超面额缴入资本
Partnership 合伙
PE （Price earnings ratio） 市赢率
Percentages-of-completion method 完工百分比法
Postretirement benefits 养老金（退休金）
Premium 溢价
Prepaid expenses 预付费用
Prevailing market interest rate 通行市场利率
Proct guarantees 产品担保
Profit center 利润中心
Profit margin 边际利润
Profitability ratios 获利性比率
Proprietorship 业主权益
Proven 验证

Q
Quick assets 速动资产

R
Realization concept 实现概念
Realized 已实现（的）
Recognition concepts 确认概念
Reconciliations 对账
Resial income 剩余收益
Responsibility centers 责任中心
Retained earnings 存留收益
Return on assets （ROA） 资产报酬率
Return on equity (ROE) 权益报酬率
Return on invested capital (ROIC) 长期资本报酬率
Return on investment (ROI) 投资报酬率
Revenue recognition 收入确认
Revenue recognition rule 收入确认规则
Revenues 收入

S
Salvage value 残值
Semi variable costs 半变动成本
Solvency ratios 偿债能力比率
Special journal 特种日记账
Specific identification system 个别认定法
Stated value 设定价值
Statement of cash flows 现金流量表
Statement of changes in financial position 财务状况变动表
Statement of earnings 盈余表
Statement of financial position 财务状况表
Statement of income 收益表
Step-function costs 阶梯式成本
Stock distribution 股票发行
Stock dividends 股票股利
Stock splits 股票分割
Stockholder ´s equity 所有者权益
Straight-line depreciation 直线折旧法
Subsidiary ledger 明细分类账
Sum-of-years ´ digits method 年数总和法

T
T account T字形账户
Takeovers 接管
Times interest earned 利息保障倍数
Treasury stock 库藏股票
Trial balance 试算表

U
Unearned revenue 未实现收入

V
Variable costs 变动成本
Variances 差异

W
Working capital turnover 营运资本周转率

Y
Yield 收益率

③ 帮忙翻译一下关于固定资产折旧的英文

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 摊销用英语怎么说

中文
摊销
英文翻译
amortize

⑤ 会计科目中英文对照表

现金 Cash in hand
银行存款 Cash in bank
其他货币资金-外埠存款Other monetary assets - cash in other cities
其他货币资金-银行本票 Other monetary assets - cashier‘s check
其他货币资金-银行汇票 Other monetary assets - bank draft
其他货币资金-信用卡 Other monetary assets - credit cards
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
其他货币资金-存出投资款 Other monetary assets - cash for investment
短期投资-股票投资 Investments - Short term - stocks
短期投资-债券投资 Investments - Short term - bonds
短期投资-基金投资 Investments - Short term - funds
短期投资-其他投资 Investments - Short term - others
短期投资跌价准备 Provision for short-term investment
长期股权投资-股票投资 Long term equity investment - stocks
长期股权投资-其他股权投资 Long term equity investment - others
长期债券投资-债券投资 Long term securities investemnt - bonds
长期债券投资-其他债权投资 Long term securities investment - others
长期投资减值准备 Provision for long-term investment
应收票据 Notes receivable
应收股利 Dividends receivable
应收利息 Interest receivable
应收帐款 Trade debtors
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
预付帐款 Prepayment
应收补贴款 Allowance receivable
其他应收款 Other debtors
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
其他流动资产 Other current assets
物资采购 Purchase
原材料 Raw materials
包装物 Packing materials
低值易耗品 Low value consumbles
材料成本差异 Material cost difference
自制半成品 Self-manufactured goods
库存商品 Finished goods
商品进销差价 Difference between purchase & sales of commodities
委托加工物资 Consigned processiong material
委托代销商品 Consignment-out
受托代销商品 Consignment-in
分期收款发出商品 Goods on instalment sales
存货跌价准备 Provision for obsolete stocks
待摊费用 Prepaid expenses
待处理流动资产损益 Unsettled G/L on current assets
待处理固定资产损益 Unsettled G/L on fixed assets
委托贷款-本金 Consignment loan - principle
委托贷款-利息 Consignment loan - interest
委托贷款-减值准备 Consignment loan - provision
固定资产-房屋建筑物 Fixed assets - Buildings
固定资产-机器设备 Fixed assets - Plant and machinery
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
固定资产-运输设备 Fixed assets - Automobiles
累计折旧 Accumulated depreciation
固定资产减值准备 Impairment of fixed assets
工程物资-专用材料 Project material - specific materials
工程物资-专用设备 Project material - specific equipment
工程物资-预付大型设备款 Project material - prepaid for equipment
工程物资-为生产准备的工具及器具 Project material - tools and facilities for proction
在建工程 Construction in progress
在建工程减值准备 Impairment of construction in progress
固定资产清理 Disposal of fixed assets
无形资产-专利权 Intangible assets - patent
无形资产-非专利技术 Intangible assets - instrial property and know-how
无形资产-商标权 Intangible assets - trademark rights
无形资产-土地使用权 Intangible assets - land use rights
无形资产-商誉 Intangible assets - goodwill
无形资产减值准备 Impairment of intangible assets
长期待摊费用 Deferred assets
未确认融资费用 Unrecognized finance fees
其他长期资产 Other long term assets
递延税款借项 Deferred assets debits
应付票据 Notes payable
应付帐款 Trade creditors
预收帐款 Adanvances from customers
代销商品款 Consignment-in payables
其他应交款 Other payable to government
其他应付款 Other creditors
应付股利 Proposed dividends
待转资产价值 Donated assets
预计负债 Accrued liabilities
应付短期债券 Short-term debentures payable
其他流动负债 Other current liabilities
预提费用 Accrued expenses
应付工资 Payroll payable
应付福利费 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-担保借款 Bank loans - Short term - guaranteed
一年内到期长期借款 Long term loans e within one year
一年内到期长期应付款 Long term payable e within one year
长期借款 Bank loans - Long term
应付债券-债券面值 Bond payable - Par value
应付债券-债券溢价 Bond payable - Excess
应付债券-债券折价 Bond payable - Discount
应付债券-应计利息 Bond payable - Accrued interest
长期应付款 Long term payable
专项应付款 Specific payable
其他长期负债 Other long term liabilities
应交税金-所得税 Tax payable - income tax
应交税金-增值税 Tax payable - VAT
应交税金-营业税 Tax payable - business tax
应交税金-消费税 Tax payable - consumable tax
应交税金-其他 Tax payable - others
递延税款贷项 Deferred taxation credit
股本 Share capital
已归还投资 Investment returned
利润分配-其他转入 Profit appropriation - other transfer in
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利润分配-提取储备基金 Profit appropriation - reserve fund
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
利润分配-利润归还投资 Profit appropriation - return investment by profit
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利润 Retained earnings, beginning of the year
资本公积-股本溢价 Capital surplus - share premium
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
资本公积-接受现金捐赠 Capital surplus - cash donation
资本公积-股权投资准备 Capital surplus - investment reserve
资本公积-拨款转入 Capital surplus - subsidiary
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
资本公积-其他 Capital surplus - others
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
盈余公积-储备基金 Surplus reserve - reserve fund
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
主营业务收入 Sales
主营业务成本 Cost of sales
主营业务税金及附加 Sales tax
营业费用 Operating expenses
管理费用 General and administrative expenses
财务费用 Financial expenses
投资收益 Investment income
其他业务收入 Other operating income
营业外收入 Non-operating income
补贴收入 Subsidy income
其他业务支出 Other operating expenses
营业外支出 Non-operating expenses
所得税 Income tax

⑥ 中英文会计科目对照表,

代码 名称 英译

1 资产 assets

11~ 12 流动资产 current assets

111 现金及约当现金 cash and cash equivalents

1111 库存现金 [1] cash on hand

1112 零用金/周转金 petty cash/revolving funds

1113 银行存款 cash in banks

1116 在途现金 cash in transit

1117 约当现金 cash equivalents

1118 其它现金及约当现金 other cash and cash equivalents

112 短期投资 short-term investment

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

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

1123 短期投资-政府债券 short-term investments-government bonds

1124 短期投资-受益凭证 short-term investments-beneficiary certificates

1125 短期投资-公司债 short-term investments-corporate bonds

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

1129 备抵短期投资跌价损失 allowance for rection of short-term investment to

market

113 应收票据 notes receivable

1131 应收票据 notes receivable

1132 应收票据贴现 discounted notes receivable

1137 应收票据-关系人 notes receivable-related parties

1138 其它应收票据 other notes receivable

1139 备抵呆帐-应收票据 allowance for uncollec-tible accounts-notes receivable

114 应收帐款 accounts receivable

1141 应收帐款 accounts receivable

1142 应收分期帐款 installment accounts receivable

1147 应收帐款-关系人 accounts receivable-related parties

1149 备抵呆帐-应收帐款 allowance for uncollec-tible accounts-accounts receivable

118 其它应收款 other Receivables

1181 应收出售远汇款 forward exchange contract receivable

1182 应收远汇款-外币 forward exchange contract receivable-foreign currencies

1183 买卖远汇折价 discount on forward ex-change contract

1184 应收收益 earned revenue receivable

1185 应收退税款 income tax refund receivable

1187 其它应收款-关系人 other receivables-related parties

1188 其它应收款-其它 other receivables-other

1189 备抵呆帐-其它应收款 allowance for uncollec-tible accounts-other receivables

121~122 存货 inventories

1211 商品存货 merchandise inventory

1212 寄销商品 consigned goods

1213 在途商品 goods in transit

1219 备抵存货跌价损失 allowance for rection of inventory to market

1221 制成品 finished goods

1222 寄销制成品 consigned finished goods

1223 副产品 by-procts

1224 在制品 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 备抵存货跌价损失 allowance for rection of inventory to market

125 预付费用 prepaid expenses

1251 预付薪资 prepaid payroll

1252 预付租金 prepaid rents

1253 预付保险费 prepaid insurance

1254 用品盘存 office supplies

1255 预付所得税 prepaid income tax

1258 其它预付费用 other prepaid expenses

126 预付款项 prepayments

1261 预付货款 prepayment for purchases

1268 其它预付款项 other prepayments

128~129 其它流动资产 other current assets

1281 进项税额 VAT paid ( or input tax)

1282 留抵税额 excess VAT paid (or overpaid VAT)

1283 暂付款 temporary payments

1284 代付款 payment on behalf of others

1285 员工借支 advances to employees

1286 存出保证金 refundable deposits

1287 受限制存款 certificate of deposit-restricted

1291 递延所得税资产 deferred income tax assets

1292 递延兑换损失 deferred Foreign Exchange losses

1293 业主往来(股东往来) owners'(stockholders') current account

1294 同业往来 current account with others

1298 其它流动资产-其它 other current assets-other

13 基金及长期投资 funds and long-term investments

131 基金 funds

1311 偿债基金 redemption fund (or sinking fund)

1312 改良及扩充基金 fund for improvement and expansion

1313 意外损失准备基金 contingency fund

1314 退休基金 pension fund

1318 其它基金 other funds

132 长期投资 long-term investments

1321 长期股权投资 long-term equity investments

1322 长期债券投资 long-term bond investments

1323 长期不动产投资 long-term real estate in-vestments

1324 人寿保险现金解约价值 cash Surrender value of life insurance

1328 其它长期投资 other long-term investments

1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments

14~ 15 固定资产 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 累积折旧-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 累积折旧-房屋及建物 accumulated depreciation-buildings

144~146 机(器)具及设备 machinery and equipment

1441 机(器)具 machinery

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

1449 累积折旧-机(器)具 accumulated depreciation-machinery

151 租赁资产 leased assets

1511 租赁资产 leased assets

1519 累积折旧-租赁资产 accumulated depreciation-leased assets

152 租赁权益改良 leasehold improvements

1521 租赁权益改良 leasehold improvements

1529 累积折旧-租赁权益改良 accumulated depreciation-leasehold improvements

156 未完工程及预付购置设备款 construction in progress and prepayments for

equipment

1561 未完工程 construction in progress

1562 预付购置设备款 prepayment for equipment

158 杂项固定资产 miscellaneous property, plant, and equipment

1581 杂项固定资产 miscellaneous property, plant, and equipment

1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment-

revaluation increments

1589 累积折旧-杂项固定资产 accumulated depreciation-miscellaneous property, plant,

and equipment

16 递耗资产 depletable assets

161 递耗资产 depletable assets

1611 天然资源 natural resources

1618 重估增值-天然资源 natural resources-revaluation increments

1619 累积折耗-天然资源 accumulated depletion-natural resources

17 无形资产 intangible assets

171 商标权 trademarks

1711 商标权 trademarks

172 专利权 patents

1721 专利权 patents

173 特许权 franchise

1731 特许权 franchise

174 著作权 right

1741 著作权 right

175 计算机软件 Computer Software

1751 计算机软件 computer software cost

176 商誉 goodwill

1761 商誉 goodwill

177 开办费 organization costs

1771 开办费 organization costs

178 其它无形资产 other intangibles

1781 递延退休金成本 deferred pension costs

1782 租赁权益改良 leasehold improvements

1788 其它无形资产-其它 other intangible assets-other

18 其它资产 other assets

181 递延资产 deferred assets

1811 债券发行成本 deferred bond issuance costs

1812 长期预付租金 long-term prepaid rent

1813 长期预付保险费 long-term prepaid insurance

1814 递延所得税资产 deferred income tax assets

1815 预付退休金 prepaid pension cost

1818 其它递延资产 other deferred assets

182 闲置资产 idle assets

1821 闲置资产 idle assets

184 长期应收票据及款项与催收帐款 long-term notes , accounts and overe

receivables

1841 长期应收票据 long-term notes receivable

1842 长期应收帐款 long-term accounts receivable

1843 催收帐款 overe receivables

1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overe

receivables-related parties

1848 其它长期应收款项 other long-term receivables

1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts-

long-term notes, accounts and overe receivables

185 出租资产 assets leased to others

1851 出租资产 assets leased to others

1858 出租资产-重估增值 assets leased to others-incremental value from revaluation

1859 累积折旧-出租资产 accumulated depreciation-assets leased to others

186 存出保证金 refundable deposit

1861 存出保证金 refundable deposits

188 杂项资产 miscellaneous assets

(6)已摊销月份英文版扩展阅读

会计职称考试

同义词会计考试一般指会计职称考试

会计职称考试的全称是会计专业技术资格考试，ACCT分类之一。会计职称考试是由财政部、人事

部共同组织的全国统一考试，共分初级会计、中级会计师和高级会计师职称三个级别。

考试实行全国统一考试制度，每年考试一次，由全国统一组织、统一大纲、统一试题，统一评分标准。

会计专业初级、中级资格考试合格者，即由各省、自治区、直辖市、新疆生产建设兵团人事（职改）部门颁发人事部统一印制，人事部、财政部印的会计专业技术资格证书。证书全国范围有效。

⑦ 会计中的"累计折旧","累计摊销"用英语怎样表达

累计折旧 Accumulated depreciation ;
累计摊销 Accumulated amortization

⑧ 主要会计科目的英文说法（国际通用）

一、资产类库存现金（Cash on hand）银行存款（Cash in bank）其他货币资金(Other cash and cash equivalents)存出保证金(Refundable deposits)交易性金融资产(Financial assets at fair value through profit or loss)应收票据(Note receivable)应收账款(Account receivable )预付账款(Advanced payment)应收股利(Dividend receivable)应收利息(Interest receivable)其他应收款(Other receivables)坏账准备(Allowance for bad debts)材料采购(Materials purchase)在途物资(Materials in transit)原材料(Raw materials)材料成本差异(Materials cost variance)库存商品(Commodity stocks)发出商品(Goods shipped in transit)商品进销差价(Differences between purchasing and selling price)委托加工物资(Consigned processing material)周转材料(Circulating materials)存货跌价准备(Provisions for decline in inventory)长期应收款(Long-term receivables)固定资产(Plant and equipment)累计折旧(Accumulated depreciation)固定资产减值准备(Provisions for impairment of fixed assets)在建工程(Construction in process)工程物资(Construction materials)固定资产清理(Disposal of fixed assets)无形资产(Intangible assets)累计摊销(Accumulated depletion)无形资产减值准备(Provisions for impairment of intangible assets)商誉(Goodwill)长期待摊费用(Long-term deferred assets)递延所得税资产(Deferred income tax assets)待处理财产损溢(Loss or profit from assets wait to deal)二、负债类短期借款（Short loan）交易性金融负债(Financial liabilities at fair value through profit or loss)应付票据(Notes payable)应付账款((Accounts payable)预收账款(Amounts collected in advance)应付职工薪酬(Accrued employee compensation)应交税费(Tax payable)应付利息(Interest payable)应付股利(Dividend payable)其他应付款(Other payables)长期借款(Long-term loan)应付债券(Long-term bonds)长期应付款(Long term payable)未确认融资费用(Unrecognized finance cost )专项应付款(Specific payable)预计负债(Accrued liabilities)递延所得税负债(Deferred income tax liabilities)三、所有者权益类实收资本(Paid-in capital)资本公积(Capital reserve)盈余公积(Surplus reserves)本年利润(Current year profits)利润分配(Profit distribution)四、成本类生产成本(Manufacturing cost)制造费用(Manufacturing overhead)劳务成本(Service cost)研发支出(R&D expenditures)工程施工(Engineering construction)五、损益类主营业务收入(Prime operating revenue)其他业务收入(Other operating revenue)公允价值变动损益(Profit or loss on fair value)营业外收入(Unrelated business income)主营业务成本(Cost of goods sold)其他业务成本(Other business expense)营业税金及附加(Operating tax and associate charge)销售费用(Marketing expenses)管理费用(Administrative expenses)财务费用(Financial expenses)资产减值损失(Asset impairment loss)营业外支出(Losses)所得税费用(Income tax expense)以前年度损益调整(Prior-period profit or loss adjustment)

⑨ 求英文版会计科目

1101
现金
Cash On Hand
流动资产

1102
银行存款
Cash On Bank
流动资产

1104
定期存款
Deposit In Term
流动资产

1141
应收票据
Notes Receivable
流动资产

1142
备抵呆帐-应收票据
Allowance for N/R
流动资产

1144
应收帐款
Account Receivable
流动资产

1145
备抵呆帐-应收帐款
Allowance for A/R
流动资产

1147
短期投资
Temporary Investments
流动资产

1148
应收退税款
Tax Reback Receive
流动资产

1201
商品存货
Inventories
流动资产

1202
用品盘存
Supplies
流动资产

1211
制成品
Finished Goods
流动资产

1220
半成品
Semi-Finished Goods
流动资产

1226
原材料
Raw Materials
流动资产

1227
包装物
Containers
流动资产

1251
预付费用
Prepaid Expense
流动资产

1256
预付货款
Advanced To Supplier
流动资产

1263
代付款
Temporary Debit
流动资产

1268
其它预付款
Other Prepaid
流动资产

1300
进项税额
Purchase Tax
流动资产

1403
退体基金
Retirement Fund
固定资产

1404
长期投资-股票
Investment
固定资产

1405
分公司往来
Branch Withdraw
固定资产

1501
土地及房屋
Land and Plant
基金及长期投资

1502
累计折旧-房屋建筑
Accumulated Depreciation for Land and Plant
基金及长期投资

1541
交通设备
Traffic Equipment
基金及长期投资

1542
累计折旧-交通设备
Accumulated Depreciation for Traffic Equipment
基金及长期投资

1551
生财设备
Facilities
基金及长期投资

1552
累计折旧-生财设备
Accumulated Depreciation for Facilities
基金及长期投资

1561
办公设备
Office Equipment
基金及长期投资

1562
累计折旧-办公设备
Accumulated Depreciation for Office Equipment
基金及长期投资

1581
其它设备
Other Properties
基金及长期投资

1582
累计折旧-其它设备
Accumulated Depreciation for Other Properties
基金及长期投资

1811
存出保证金
Guarantee and Margins
基金及长期投资

1821
开办费
Organization Cost
递延资产

1830
租赁改良
Leasehold
递延资产

2102
银行借款
Bank Loan
流动负债

2141
应付票据
Notes Payable
流动负债

2143
应付帐款
Account Payable
流动负债

2144
存入保证金
Guarantee Salaries
流动负债

2145
应付薪资
Accrued Salaries
流动负债

2147
应付费用
Accrued Expense
流动负债

2153
暂收款
Temporary Credit
流动负债

2155
应付权利金
Royalties Payable
流动负债

2156
应付奖金
Accrues Bonus
流动负债

2161
代扣款
Collection
流动负债

2179
其它应付款
Other Payable
流动负债

2252
预收收入
Revenue Received in Advance
流动负债

2253
预收货款
Advance From Client
流动负债

2261
其它流动负债
Other Liabilities
流动负债

2300
销项税额
Sale Tax
流动负债

2504
长期借款
Long Term Loan
长期负债

2505
退休金准备
Retirement Fund
长期负债

2602
递延收入
Deferred Revenue
长期负债

2999
股东往来
Shareholders
长期负债

3101
股本
Capital
股本

3110
额外投入资本
Special Surplus
股本

3201
法定公积
Legal Surplus
保留盈余

3211
累积盈亏
Retained Earnings
保留盈余

3218
上期损益
Profit & Loss P.P.
保留盈余

3219
本期损益
Profit & Loss
保留盈余

4101
销货收入
Sales Revenue
营业收入


销货退回
Sales Returns
销货折让及退回

4104
销货折让
Sales Allowance
销货折让及退回

4199
其它营业收入
Other Revenue
营业收入

5101
销货成本
Cost of Goods Sold
销货成本

5200
期初存货
Beginning Inventory
销货成本

5201
进货
Purchase
销货成本

5203
进货退出
Purchase Returns
销货成本

5204
进货折让
Purchase Allowance
销货成本

5205
期未存货
Close Stock
销货成本

5299
盘点转存货
Goods on Hand
销货成本

5301
制造人工
Manufacturing Salary
制造成本

5340
制造费用
Manufacturing Expenses
制造成本

6201
薪资费用
Salary Expense
管销费用

6202
租金费用
Rent Expense
管销费用

6203
文具用品
Stationery Expense
管销费用

6204
旅费
Travel Expense
管销费用

6205
运费
Freight Expense
管销费用

6206
邮电费
Postage and Telephone Expense
管销费用

6207
修理费
Repair Expense
管销费用

6208
广告费
Promotion Expense
管销费用

6209
水电费
Water and Elec. Expense
管销费用

6210
保险费
Insurance Expense
管销费用

6211
交际费
Entertain Expense
管销费用

6213
税捐
Tax
管销费用

6214
呆帐损失
Doubt Account
管销费用

6215
折旧
Depreciation
管销费用

6216
各项摊销
Amortization
管销费用

6217
职工褔利
Welfare
管销费用

6219
书报杂志
Magazine
管销费用

6220
在职训练
Training
管销费用

6221
佣金
Commission
管销费用

6222
印刷费
Print Expense
管销费用

6249
其它营业费用
Other Expense
管销费用

7101
利息收益
Interest Revenue
营业外收入

7106
财产交易收益
Gain on Sale of Assets
营业外收入

7107
盘存盈余
Inventory Gain
营业外收入

7108
现金盘盈
Cash Gain
营业外收入

7149
其它营业外收益
Miscellaneous Income
营业外收入

7301
利息费用
Interest Expense
营业外费用

7306
财产交易损失
Loss on Sale of Assets
营业外费用

7307
盘存损失
Inventory Loss
营业外费用

7308
现金盘损
Cash Deficit
营业外费用

7349
其它营业外费用及损失
Other Expense and Loss
营业外费用

8000
所得税
Income Tax
保留盈余