財(cái)務(wù)會(huì)計(jì)及科目管理知識(shí)分析中英文對(duì)照(已改無(wú)錯(cuò)字)
2023-07-24 16:40:25 本頁(yè)面
【正文】 未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value decline of longterm equity investments 3411 長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value decline of longterm equity investments 342 累積換算調(diào)整數(shù) cumulative translation adjustment 3421 累積換算調(diào)整數(shù) cumulative translation adjustments 343 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension cost 3431 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension costs 35 庫(kù)藏股 treasury stock 351 庫(kù)藏股 treasury stock 3511 庫(kù)藏股 treasury stock 36 少數(shù)股權(quán) minority interest 361 少數(shù)股權(quán) minority interest 3611 少數(shù)股權(quán) minority interest4 營(yíng)業(yè)收入 operating revenue 41 銷貨收入 sales revenue 411 銷貨收入 sales revenue 4111 銷貨收入 sales revenue 4112 分期付款銷貨收入 installment sales revenue 417 銷貨退回 sales return 4171 銷貨退回 sales return 419 銷貨折讓 sales allowances 4191 銷貨折讓 sales discounts and allowances 46 勞務(wù)收入 service revenue 461 勞務(wù)收入 service revenue 4611 勞務(wù)收入 service revenue 47 業(yè)務(wù)收入 agency revenue 471 業(yè)務(wù)收入 agency revenue 4711 業(yè)務(wù)收入 agency revenue 48 其它營(yíng)業(yè)收入 other operating revenue 488 其它營(yíng)業(yè)收入其它 other operating revenue 4888 其它營(yíng)業(yè)收入其它 other operating revenue other 5 營(yíng)業(yè)成本 operating costs 51 銷貨成本 cost of goods sold 511 銷貨成本 cost of goods sold 5111 銷貨成本 cost of goods sold 5112 分期付款銷貨成本 installment cost of goods sold 512 進(jìn)貨 purchases 5121 進(jìn)貨 purchases 5122 進(jìn)貨費(fèi)用 purchase expenses 5123 進(jìn)貨退出 purchase returns 5124 進(jìn)貨折讓 charges on purchased merchandise 513 進(jìn)料 materials purchased 5131 進(jìn)料 material purchased 5132 進(jìn)料費(fèi)用 charges on purchased material 5133 進(jìn)料退出 material purchase returns 5134 進(jìn)料折讓 material purchase allowances 514 直接人工 direct labor 5141 直接人工 direct labor 515~518 制造費(fèi)用 manufacturing overhead 5151 間接人工 indirect labor 5152 租金支出 rent expense, rent 5153 文具用品 office supplies (expense) 5154 旅費(fèi) travelling expense, travel 5155 運(yùn)費(fèi) shipping expenses, freight 5156 郵電費(fèi) postage (expenses) 5157 修繕費(fèi) repair(s) and maintenance (expense ) 5158 包裝費(fèi) packing expenses 5161 水電瓦斯費(fèi) utilities (expense) 5162 保險(xiǎn)費(fèi) insurance (expense) 5163 加工費(fèi) manufacturing overhead outsourced 5166 稅捐 taxes 5168 折舊 depreciation expense 5169 各項(xiàng)耗竭及攤提 various amortization 5172 伙食費(fèi) meal (expenses) 5173 職工福利 employee benefits/welfare 5176 訓(xùn)練費(fèi) training (expense) 5177 間接材料 indirect materials 5188 其它制造費(fèi)用 other manufacturing expenses 56 勞務(wù)成本制 ervice costs 561 勞務(wù)成本 service costs 5611 勞務(wù)成本 service costs 57 業(yè)務(wù)成本 gency costs 571 業(yè)務(wù)成本 agency costs 5711 業(yè)務(wù)成本 agency costs 58 其它營(yíng)業(yè)成本 other operating costs 588 其它營(yíng)業(yè)成本其它 other operating costsother 5888 其它營(yíng)業(yè)成本其它 other operating costs other 6 營(yíng)業(yè)費(fèi)用 operating expenses 61 推銷費(fèi)用 selling expenses 615~618 推銷費(fèi)用 selling expenses 6151 薪資支出 payroll expense 6152 租金支出 rent expense, rent 6153 文具用品 office supplies (expense) 6154 旅費(fèi) travelling expense, travel 6155 運(yùn)費(fèi) shipping expenses, freight 6156 郵電費(fèi) postage (expenses) 6157 修繕費(fèi) repair(s) and maintenance (expense) 6159 廣告費(fèi) advertisement expense, advertisement 6161 水電瓦斯費(fèi) utilities (expense) 6162 保險(xiǎn)費(fèi) insurance (expense) 6164 交際費(fèi) entertainment (expense) 6165 捐贈(zèng) donation (expense) 6166 稅捐 taxes 6167 呆帳損失 loss on uncollectible accounts 6168 折舊 depreciation expense 6169 各項(xiàng)耗竭及攤提 various amortization 6172 伙食費(fèi) meal (expenses) 6173 職工福利 employee benefits/welfare 6175 傭金支出 mission (expense) 6176 訓(xùn)練費(fèi) training (expense) 6188 其它推銷費(fèi)用 other selling expenses 62 管理及總務(wù)費(fèi)用 general amp。 administrative expenses 625~628 管理及總務(wù)費(fèi)用 general amp。 administrative expenses 6251 薪資支出 payroll expense 6252 租金支出 rent expense, rent 6253 文具用品 office supplies 6254 旅費(fèi) travelling expense, travel 6255 運(yùn)費(fèi) shipping expenses,freight 6256 郵電費(fèi) postage (expenses) 6257 修繕費(fèi) repair(s) and maintenance (expense) 6259 廣告費(fèi) advertisement expense, advertisement 6261
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