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acca010 发表于 2006-8-2 08:18

会计英语

会计英语 account payable 应付账款 account receivable 应收账款 accounting 会计 accounting equation 会计方程式 asset 资产 auditing 审计 balance sheet 资产负债表 capital 资本 certified public accountant 注册会计师 corporation 公司 entity 主体 expense 费用 financial accounting 财务会计 financial statement 财务报表 generally accepted accounting principles 一般公认会计原则 income statement 损益表 liability 负债 management accounting 管理会计 net earnings 净盈余 net income 净利润 net loss 净损失 net profit 净利 note payable 应付票据 note receivable 应收票据 owners equity 所有者权益 partnership 合伙企业 proprietorship 独资企业 revenue 收入 statement of cash flow 现金流量表 statement of earnings 盈余表 statement of operations 运营表 statement of owners equity 所有者权益表 stockholder 股东 transaction 交易

acca010 发表于 2006-8-2 08:19

四、损益类 4 营业收入 operating revenue 41 销货收入 sales revenue 411 销货收入 sales revenue 4111 销货收入 sales revenue 4112 分期付款销货收入 installment sales revenue 417 销货退回 sales return 4171 销货退回 sales return 419 销货折让 sales allowances 4191 销货折让 sales discounts and allowances 46 劳务收入 service revenue 461 劳务收入 service revenue 4611 劳务收入 service revenue 47 业务收入 agency revenue 471 业务收入 agency revenue 4711 业务收入 agency revenue 48 其它营业收入 other operating revenue 488 其它营业收入-其它 other operating revenue 4888 其它营业收入-其它 other operating revenue - other 5 营业成本 operating costs 51 销货成本 cost of goods sold 511 销货成本 cost of goods sold 5111 销货成本 cost of goods sold 5112 分期付款销货成本 installment cost of goods sold 512 进货 purchases 5121 进货 purchases 5122 进货费用 purchase expenses 5123 进货退出 purchase returns 5124 进货折让 charges on purchased merchandise 513 进料 materials purchased 5131 进料 material purchased 5132 进料费用 charges on purchased material 5133 进料退出 material purchase returns 5134 进料折让 material purchase allowances 514 直接人工 direct labor 5141 直接人工 direct labor 515~518 制造费用 manufacturing overhead 5151 间接人工 indirect labor 5152 租金支出 rent expense, rent 5153 文具用品 office supplies (expense) 5154 旅费 travelling expense, travel 5155 运费 shipping expenses, freight 5156 邮电费 postage (expenses) 5157 修缮费 repair(s) and maintenance (expense ) 5158 包装费 packing expenses 5161 水电瓦斯费 utilities (expense) 5162 保险费 insurance (expense) 5163 加工费 manufacturing overhead - outsourced 5166 税捐 taxes 5168 折旧 depreciation expense 5169 各项耗竭及摊提 various amortization 5172 伙食费 meal (expenses) 5173 职工福利 employee benefits/welfare 5176 训练费 training (expense) 5177 间接材料 indirect materials 5188 其它制造费用 other manufacturing expenses 56 劳务成本制 ervice costs 561 劳务成本 service costs 5611 劳务成本 service costs 56 劳务成本制 ervice costs 561 劳务成本 service costs 5611 劳务成本 service costs 57 业务成本 gency costs 571 业务成本 agency costs 5711 业务成本 agency costs 58 其它营业成本 other operating costs 588 其它营业成本-其它 other operating costs-other 5888 其它营业成本-其它 other operating costs - other 6 营业费用 operating expenses 61 推销费用 selling expenses 615~618 推销费用 selling expenses 6151 薪资支出 payroll expense 6152 租金支出 rent expense, rent 6153 文具用品 office supplies (expense) 6154 旅费 travelling expense, travel 6155 运费 shipping expenses, freight 6156 邮电费 postage (expenses) 6157 修缮费 repair(s) and maintenance (expense) 6159 广告费 advertisement expense, advertisement 6161 水电瓦斯费 utilities (expense) 6162 保险费 insurance (expense) 6164 交际费 entertainment (expense) 6165 捐赠 donation (expense) 6166 税捐 taxes 6167 呆帐损失 loss on uncollectible accounts 6168 折旧 depreciation expense 6169 各项耗竭及摊提 various amortization 6172 伙食费 meal (expenses) 6173 职工福利 employee benefits/welfare 6175 佣金支出 commission (expense) 6176 训练费 training (expense) 6188 其它推销费用 other selling expenses 62 管理及总务费用 general & administrative expenses 625~628 管理及总务费用 general & administrative expenses 6251 薪资支出 payroll expense 6252 租金支出 rent expense, rent 6253 文具用品 office supplies 6254 旅费 travelling expense, travel 6255 运费 shipping expenses,freight 6256 邮电费 postage (expenses) 6257 修缮费 repair(s) and maintenance (expense) 6259 广告费 advertisement expense, advertisement 6261 水电瓦斯费 utilities (expense) 6262 保险费 insurance (expense) 6264 交际费 entertainment (expense) 6265 捐赠 donation (expense) 6266 税捐 taxes 6267 呆帐损失 loss on uncollectible accounts 6268 折旧 depreciation expense 6269 各项耗竭及摊提 various amortization 6271 外销损失 loss on export sales 6272 伙食费 meal (expenses) 6273 职工福利 employee benefits/welfare 6274 研究发展费用 research and development expense 6275 佣金支出 commission (expense) 6276 训练费 training (expense) 6278 劳务费 professional service fees 6288 其它管理及总务费用 other general and administrative expenses 63 研究发展费用 research and development expenses 635~638 研究发展费用 research and development expenses 6351 薪资支出 payroll expense 6352 租金支出 rent expense, rent 6353 文具用品 office supplies 6354 旅费 travelling expense, travel 6355 运费 shipping expenses, freight 6356 邮电费 postage (expenses) 6357 修缮费 repair(s) and maintenance (expense) 6361 水电瓦斯费 utilities (expense) 6362 保险费 insurance (expense) 6364 交际费 entertainment (expense) 6366 税捐 taxes 6368 折旧 depreciation expense 6369 各项耗竭及摊提 various amortization 6372 伙食费 meal (expenses) 6373 职工福利 employee benefits/welfare 6376 训练费 training (expense) 6378 其它研究发展费用 other research and development expenses 7 营业外收入及费用 non-operating revenue and expenses, other income(expense) 71~74 营业外收入 non-operating revenue 711 利息收入 interest revenue 7111 利息收入 interest revenue/income 712 投资收益 investment income 7121 权益法认列之投资收益 investment income recognized under equity method 7122 股利收入 dividends income 7123 短期投资市价回升利益 gain on market price recovery of short-term investment 713 兑换利益 foreign exchange gain 7131 兑换利益 foreign exchange gain 714 处分投资收益 gain on disposal of investments 7141 处分投资收益 gain on disposal of investments 715 处分资产溢价收入 gain on disposal of assets 7151 处分资产溢价收入 gain on disposal of assets 748 其它营业外收入 other non-operating revenue 7481 捐赠收入 donation income 7482 租金收入 rent revenue/income 7483 佣金收入 commission revenue/income 7484 出售下脚及废料收入 revenue from sale of scraps 7485 存货盘盈 gain on physical inventory 7486 存货跌价回升利益 gain from price recovery of inventory 7487 坏帐转回利益 gain on reversal of bad debts 7488 其它营业外收入-其它 other non-operating revenue- other items 75~ 78 营业外费用 non-operating expenses 751 利息费用 interest expense 7511 利息费用 interest expense 752 投资损失 investment loss 7521 权益法认列之投资损失 investment loss recog- nized under equity method 7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market 753 兑换损失 foreign exchange loss 7531 兑换损失 foreign exchange loss 754 处分投资损失 loss on disposal of investments 7541 处分投资损失 loss on disposal of investments 755 处分资产损失 loss on disposal of assets 7551 处分资产损失 loss on disposal of assets 788 其它营业外费用 other non-operating expenses 7881 停工损失 loss on work stoppages 7882 灾害损失 casualty loss 7885 存货盘损 loss on physical inventory 7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories 7888 其它营业外费用-其它 other non-operating expenses- other 8 所得税费用(或利益) income tax expense (or benefit) 81 所得税费用(或利益) income tax expense (or benefit) 811 所得税费用(或利益) income tax expense (or benefit) 8111 所得税费用（或利益） income tax expense ( or benefit) 9 非经常营业损益 nonrecurring gain or loss 91 停业部门损益 gain(loss) from discontinued operations 911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments 9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment 912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments 9121 停业部门损益-处分损益 gain(loss) from disposal of discontinued segment 92 非常损益 extraordinary gain or loss 921 非常损益 extraordinary gain or loss 9211 非常损益 extraordinary gain or loss 93 会计原则变动累积影响数 cumulative effect of changes in accounting principles 931 会计原则变动累积影响数 cumulative effect of changes in accounting principles 9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles 94 少数股权净利 minority interest income 941 少数股权净利 minority interest income 9411 少数股权净利 minority interest income

zhangchen 发表于 2008-8-23 13:47

顶辛苦了

chenzepeng 发表于 2008-8-24 05:31

做成WORD的话更好,谢谢!

探戈发表于 2009-6-2 18:56

厉害啊

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会计英语