会计要素中英文对照

sunsili

会计要素中英文对照

Financed By  
Amounts Payable
Fixed Assets
Overheads
Cost Of Sales
Amounts Receivable
Inventory


科目组
Current Assets
Fixed Assets
Liabilities
Financed
Revenue
Cost of Goods Sold
Outward Freight   销出运费
Promotions
Marketing Expenses
Giveaways 免费样品

Operating Expenses 营业费用

revenue       收入
operating expenses     营业成本/费用
    cost of revenue       主营业务成本
    Research and development     研发成本
    Sales and marketing      销售成本
    General and administrative    管理成本
Total operating expenses        营业费用总额

Operating income       营业利润  

Other income (expense)     营业外利润

Income before income taxes     税前利润总
Income Tax 所得税


科目
Petty Cash 现金
Cash on Hand  库存现金
Cheque Accounts 支票帐户
Savings Accounts 银行存款 储蓄账户
Payroll Accounts  工资账户
Special Accounts 专用账户
Money Market Investments   资本投资 货币市场投资
Short-Term Investments 短期投资
Interest Receivable 应收利息
Accounts Receivable 应收帐款
Allowance for Doubtful Accounts 坏帐准备
Notes Receivable 应收票据
Income Tax Receivable 营业税
Prepaid Expenses  预付费用
Advances 预付款
advances from customers
  客户预付款
supplies inventory  
库存商品
Raw Material Inventory 库存原料
Work in Progress Inventory 库存半成品
Finished Goods Inventory 库存成品
Land 土地资产
Bonds 债券
Buildings 厂房
Accumulated Depreciation of Buildings 建筑物累计折旧
Equipment 设备
Accumulated Depreciation of Equipment 设备累计折旧
Furniture & Fixtures 家具及固定装置
Accumulated Depreciation of Furniture & Fixtures  家具及固定装置累计折旧
Office Equipment 办公设备
software 软件
Vehicles 交通运输工具
Other Depreciable Property 其他应计折旧
Accumulated Depreciation of Other Depreciable Prop 其他资产累计折旧
Patents 专利
Goodwill 商誉（无形资产）无形
Future Income Tax Receivable 应收账款所得税
Bank Indedebtedness (overdraft) 银行贷款
Retainers or Advances on Work 预付款项
Interest Payable 应付利息
Accounts Payable 应付账款
Goods Received Suspense 预收商品
Short-Term Loan Payable 应付短期贷款
Current Portion of Long-Term Debt Payable 应付长期债务的流动部分
Income Tax Payable 应付所得税
GST Payable 应付增值税
GST Recoverable 应收增值税
PST Payable
Payroll Tax Payable 应付工资税
Other Taxes Payable 其他应付税款
Withholding Income Tax Payable 预提所得税 所得税计提
Employee Salaries Payable  应付工资
Director / Partner Fees Payable 应付董事/合伙人费用
Health Benefits Payable 健康福利支付 应付福利费用
Pension Benefits Payable 应付社保金
Employment Insurance Premiums Payable 应付劳动保险费
Land Payable 土地款
Long-Term Bank Loan 长期银行贷款
Notes Payable 应付票据
Building & Equipment Payable 应付建筑及设备款项
Furnishing & Fixture Payable 应付
Office Equipment Payable 应付办公设备款项
Vehicle Payable 应付交通运输工具款项
Other Property Payable 其他应付款项
Shareholder Loans 股东贷款
Suspense 股本
Capital Surplus / Dividends 资本盈余/股息
Dividend Taxes Payable 股息税
Dividend Taxes Refundable 股息税退款
Retained Earnings 未分配的利润
Product / Service Sales  销售收入
Sales Exchange Gains/Losses 销售汇兑损益
Consulting Services Consulting Services 咨询服务收入
Rentals  租金收入
Finance Charge Income 财务费用收入
Sales Returns & Allowances
Sales Discounts 销售折扣
Cost of Sales 销售成本
Production Expenses  加工费
Purchases Exchange Gains/Losses 购买汇兑损益
Direct Labour Costs 直接劳动成本
Freight Charges
Freight Charges 运费
Inventory Adjustment 库存调整
Purchase Returns & Allowances
Purchase Discounts 购买折扣
Advertising 广告费
Promotion 促销
Travelling Expenses 旅差费
Delivery Expenses
Sales Salaries & Commission  销售薪金及佣金
Sales Salaries & Commission Deductions 销售薪金及佣金扣除额
Benefits 津贴费

Other Selling Expenses 其他销售费用
Permits, Licenses & License Fees 许可证、许可证和执照费
Research & Development
Professional Services 劳务费
Support Salary & Wage Deductions  工资扣除
Management Salary deductions 管理薪金扣除
Director / Partner Fees
Payroll Tax 工资税
Accounting Fees  会计费用
Audit Fees Audit Fees 审计费用
Banking Fees 银行收费
Credit Card Fees 信用卡收费
Consulting Fees 咨询费
Legal Fees 法律费用
Business Tax 营业税
Property Tax 不动产税 财产税
Corporation Capital Tax 公司资本税
Office Rent 办公室租金
Equipment Rental 设备租金
Office Supplies 办公用品
Office Repair & Maintenance 办公设备维修
Automotive Expenses 汽车费用
Insurance Expenses 保险费用
Miscellaneous Expenses
Utilities 公用事业
Ammortization Expenses 摊销费用
depreciation expenses
折旧费;折旧费用;折旧开支
Interest Expense 利息费用
Bad Debt Expense 坏账费用
Gain on Sale of Assets 出售资产收益
Interest Income 利息收益
Recovery on Bad Debt 坏账回收
Other Revenue 其他收入
Loss on Sale of Assets  出售资产损失
Charitable Contributions 慈善捐赠


税目

Taxable supply 进项
Exempt 出项