空白 發問時間: 教育與參考考試 · 1 0 年前

會計科目的原文<英文>版!

麻煩懂得會計的高手們來幫幫我吧!

我急需要會計科目的英文版!

順便最好也貼一些常用的名詞!

謝嚕!

2 個解答

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  • 匿名使用者
    1 0 年前
    最佳解答

    科目名稱

    現金及約當現金

    (cash and cash equivalents)

    短期投資

    (short-term investment)

    應收票據

    (notes receivable)

    應收帳款

    (accounts receivable)

    其他應收款

    (other receivables)

    存貨

    (inventories)

    預付費用

    (prepaid expenses)

    預付款項

    (prepayments)

    其他流動資產

    (other current assets)

    基金 (funds)

    長期投資

    (long-term investments)

    土地 (land)

    土地改良物

    (land improvements)

    房屋及建物

    (buildings)

    機(器)具及設備

    (machinery and equipment)

    租賃資產

    (leased assets)

    租賃權益改良

    (leasehold improvements)

    未完工程及預付購置設備款

    (construction in progress and prepayments for equipment)

    雜項固定資產

    (miscellaneous property,

    plant, and equipment)

    遞耗資產

    (depletable assets)

    商標權 (trademarks)

    專利權 (patents)

    特許權 (franchise)

    著作權 (copyright)

    電腦軟體

    (computer software)

    商譽 (goodwill)

    開辦費

    (organization costs)

    其他無形資產

    (other intangibles)

    遞延資產

    (deferred assets)

    閒置資產

    (idle assets)

    長期應收票據及款項與催收帳款

    (long-term notes , accounts and overdue receivables)

    出租資產

    (assets leased to others)

    存出保證金

    (refundable deposit)

    雜項資產

    (miscellaneous assets)

    短期借款

    (short-term borrowings(debt))

    應付短期票券

    (short-term notes and bills payable)

    應付票據

    (notes payable)

    應付帳款

    (accounts payable)

    應付所得稅

    (income taxes payable)

    應付費用

    (accrued expenses)

    其他應付款

    (other payables)

    預收款項

    (advance receipts)

    一年或一營業週期內到期長期負債

    (long-term liabilities-current portion)

    其他流動負債

    (other current liabilities)

    應付公司債

    (corporate bonds payable)

    長期借款

    (long-term loans payable)

    長期應付票據及款項

    (long-term notes and

    accounts payable)

    估計應付土地增值稅

    (accrued liabilities for land value increment tax)

    應計退休金負債

    (accrued pension liabilities)

    其他長期負債

    (other long-term liabilities)

    遞延負債

    (deferred liabilities)

    存入保證金

    (deposits received)

    雜項負債

    (miscellaneous liabilities)

    資本(或股本)

    (capital)

    股票溢價

    (paid-in capital in excess of par)

    資產重估增值準備

    (capital surplus from assets revaluation)

    處分資產溢價公積

    (capital surplus from gain on disposal of assets)

    合併公積

    (capital surplus from business combination)

    受贈公積

    (donated surplus)

    其他資本公積

    (other additional paid-in capital)

    法定盈餘公積

    (legal reserve)

    特別盈餘公積

    (special reserve)

    未分配盈餘(或累積虧損)(retained earnings - unappropriated

    (or accumulated deficit))

    長期股權投資未實現跌價損失

    (unrealized loss on market value decline of long-term equity investments)

    累積換算調整數

    (cumulative translation

    adjustment)

    未認列為退休金成本之淨損失

    (net loss not recognized as pension cost)

    庫藏股

    (treasury stock)

    少數股權

    (minority interest)

    銷貨收入

    (sales revenue)

    銷貨退回

    (sales return)

    銷貨折讓

    (sales allowances)

    勞務收入

    (service revenue)

    業務收入

    (agency revenue)

    其他營業收入

    (other operating revenue)

    銷貨成本

    (cost of goods sold)

    進貨 (purchases)

    進料

    (materials purchased)

    直接人工

    (direct labor)

    製造費用

    (manufacturing overhead)

    勞務成本

    (service costs)

    業務成本

    (agency costs)

    其他營業成本

    (other operating costs)

    推銷費用

    (selling expenses)

    管理及總務費用

    (general & administrative expenses)

    研究發展費用

    (research and development expenses)

    利息收入

    (interest revenue)

    投資收益

    (investment income)

    兌換利益

    (foreign exchange gain)

    處分投資收益

    (gain on disposal of

    investments)

    處分資產溢價收入

    (gain on disposal of assets)

    其他營業外收入

    (other non-operating revenue)

    利息費用

    (interest expense)

    投資損失

    (investment loss)

    兌換損失

    (foreign exchange loss)

    處分投資損失

    (loss on disposal of

    investments)

    處分資產損失 (loss on disposal of assets)

    其他營業外費用

    (other non-operating

    expenses)

    所得稅費用或利益

    (income tax expense or benefit)

    停業部門損益-停業前營業損益

    (income(loss)from operations of discontinued segments)

    停業部門損益-處分損益 (gain(loss) from disposal of discontinued segments)

    非常損益(extraordinary gain or loss)

    會計原則變動之累積影響數

    (cumulative effect of changes in accounting principles)

    少數股權淨利

    (minority interest income)

  • 匿名使用者
    1 0 年前

    這ㄍ網址是"會計科目中英對照表"

    http://www.moea.gov.tw/~meco/doc/ndoc/s3_p02_p02.h...

    參考資料: 網路
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