Owners' Equity 所有者权益 实收资本 股本 资本公积 盈余公积 利润分配 本年利润
Profit and Loss 损益 Revenue from Sale (Revenue from Main Operation) Cost for Main Operation Cost for Sale Sale Discounts and Allowance Taxes Investment Income General & Administrative Expense Financial Expenses Income fron Other Operation Expenses for Other Operation Non-operation Income Non-operation Expense Selling Expenses (Expenses for Operation) 销售收入 主营业务收入 主营业务成本 销售成本 销售折扣与折让 税收 投资收益 管理费用 财务费用 其他业务收入 其他业务支出 营业外收入 营业外支出 销售费用 营业费用
Hale Waihona Puke Liabilities 负债 Taxes Payable Accounts Payable Notes Payable Accured Expenses Accrued Payroll Advance from Customers Other Payable 应交税金 应付帐款 应付票据 预提费用 应付工资 预收帐款 其他应付款
主要会计科目中英文对照表
Assets 资产 Cash on Hand Cash in Bank Petty Cash Fund Marketable Security (short-term Investment) Accounts Receivable Other Receicable Notes Receivable Provision for Bad Debt Raw Materiable Finished Goods Material Purchsed Prepaid Expense Container Low Cost and Short Lived Articles Cost Variances of Materials Materials in outside Processing Advances to Supplies Long-term Credit Investment Long term Equity Investment Fixed Assets Accumulated Depreciation Constuction in Progress Intangible Assets Long-term Prepaid Expenses 现金 银行存款 备用金 有价证券 短期投资 应收帐款 其他应收款 应收票据 坏帐准备 原材料 产成品 物资采购 待摊费用 包装物 低值易耗品 物资成本差异 委托加工物资 预付帐款 长期债权投资 长期股权投资 固定资产 累计折旧 在建工程 无形资产 长期待摊费用 Cost of Production Manufacturing Expenses Cost 成本 生产成本 制造费用 Paid-in Capital (Share Capital) Capital Surplus Surplus Reserve Profit Distribution Current Year Profit Accrued Interest Long-term Loans Debenture Payable Long-term Accounts Payable Losses and Gains of Assets in Suspense Dividends Payable Welfare Payable 应计利息 长期借款 应付债券 长期应付款 待处理财产损溢 应付股利 应付福利费