管理費用的英語怎麼說

㈠ 管理費用用英語怎麼說

overhead expenses

祝樓主在新年裡萬事如意

㈡ 合同中管理費英語

As long as you have signed on this agreement,the tax and management fees will be altomaticly dected from the basic account monthly or quarterly.
樓上沒翻譯「自動」,而且每季度應翻譯為quarterly而不是seasonal.

㈢ 製造費用、營業費用和管理費用用英語怎麼說

製造費用;The manufacturing costs
營業費用：Operating expenses
管理費用：Management fees

㈣ 內容提要:新會計准則規定的「管理費用、銷售費用、財務費用」的會計處理.英文翻譯

管理費administrative expenses，銷售費用sale expenses ，財務費用financial expenses

㈤ 會計專業英語翻譯，急~~

微觀經濟學和FISH - 本量利分析

FISH應該是一個什麼呢。FISH本意是魚的意思，但這里肯定不是，我覺得是一個縮寫。

我繼續查下，等更新！

順便給你一些會計專業詞彙中英對照
政治風險 political risk
再開票中心 re-invoicing center V&W @ ?0_ i F-[
現代管理會計專門方法 special methods of modern management accounting
現代管理會計 modern management accounting';n ? s d c _ w
提前與延期支付 Leads and Lags | G.| ` g |1U q
特許權使用管理費 fees and royalties
跨國資本成本的計算 the cost of capital for foreign investments
跨國運轉資本會計 multinational working capital management:b T a.f #r3u
跨國經營企業業績評價 multinational performance evaluation@ F-F F p7Y W+K
經濟風險管理 managing economic exposure !I w V+I b8y y*D Z%`
交易風險管理 managing transaction exposure
換算風險管理 managing translation exposure F(n u i w8g T A
國際投資決策會計 foreign project appraisal%{6[+A U1U
國際投資決策會計 foreign project appraisal%I6n { N d;C i'K3D U
國際存貨管理 international inventory management Q9d Z7O3C*z t n1@"b `
股利轉移 dividend remittances
公司內部貸款 inter-company loans
凍結資金轉移 repatriating blocked funds0B G&n.E {&f%W
凍結資金保值 maintaining the value of blocked funds
調整後的凈現值 adjusted net present value
配比原則 matching G+R;$b f G D3n
旅遊、飲食服務企業會計 accounting of tourism and service
施工企業會計 accounting of construction enterprises W1P)R U+W:? P
民航運輸企業會計 accounting of civil aviation transportation enterprises M v"J G W!~ [2Z
企業會計 business accounting!V7b*V+M t#a,P P T2V
商品流通企業會計 accounting of commercial enterprises
權責發生制原則 accrual basis
農業會計 accounting of agricultural enterprises
實現原則 realization principle
歷史成本原則 principle of historical cost h j z N/J3` L!
外商投資企業會計 accounting of enterprises with foreign investment
通用報表 all-purpose financial statements g N,M$p R f6M2G
鐵路運輸企業會計 accounting of rail way transportation enterprises
所有者權益 owners equity
w4n8u-u F9z;D 所有者權益 owners equity+E+Q9v;g t y i(Y
實質量於形式 substance over form
修正性慣例 principle of exceptions
信息系統論 information system perspective
相關性原則 relevance;S X o N t X y
微觀會計 micro-accounting u6n"~ C O O%Y Z+a z&A
客觀性原則 objectivity;N )[ y+i
可比性原則 comparability
謹慎性原則 prudence
金融企業會計 accounting of financial institutions ] | f L { Y p
交通運輸企業會計 accounting of communication and transportation enterprises
建設單位會計 accounting of construction units
記賬本位幣 recording currency y J&X-o ] u
計量屬性 measurement attributes U P+^&h v w*B)t
及時性原則 timeliness
貨幣計量 monetary measurement P 4a9^3f l
會計准則 accounting standards
會計主體 accounting entity
會計職業道德 accounting professional ethics
會計職能 functions of accounting q T b M%N j E
會計預測 accounting forecasting
會計要素 accounting elements K-f ?iK&s f }%z
會計研究 accounting research
會計學科體系 accounting science system k P*U;I5T | t L G,U
會計學 accounting
會計信息 accounting information
會計任務 targets of accounting activities-m }5?)Q w(P V(B
會計人員 accounting personnel
會計確認 accounting recognition
會計目標 accounting objective
會計理論結構 theoretical structure of accounting#T6U E1_ b o'r
會計理論 accounting theory
會計控制 accounting control n4z @0c Y4^ c
會計決策 accounting decision making
會計監督 accounting supervision n Z#N!} P9y W U7d
會計假設 accounting assumption @6e#e w R R7Q&~
會計記錄 accounting records
會計計量 accounting measurement I ` F N A g
會計機構 accounting department
會計環境 accounting environment;}"V5 o H$v(u n G
會計核算 financial accounting/p M N |-z
會計管理體制 system of accounting administration
會計分期 accounting periods
會計對象 accounting object R u2V x v v
會計等式 accounting equation
會計本質 nature of accounting
會計報表 accounting statements
宏觀會計 macro-accounting
會計 accounting
匯總報表 combination statements j2Z N c0l m Q?
劃分資本性支出與收益性支出原則 distinguishment between capital expenditure and revenue expenditure ] ["a4B$v [email protected]
合並報表 consolidated financial statements
管理活動論 management activities perspective
管理會計 management accounting y4m9Z)W ^ u N5N$d g0K
管理工具論 management tool perspective'I L j6^ q4W m!F M
股份制企業會計 accounting of stock companies
公認會計原則 generally accepted accounting principle, GAAP l n E U9O
公共會計 public accounting
工業會計 accounting of instrial enterprises
個別報表 indivial statements
高新技術企業會計 accounting of high technology enterprises
負債 liability:n B'? b E q g%J C w9E q
費用 expense
反饋價值 feedback value
對外經濟合作企業會計 accounting of foreign economic cooperation enter prises
對外報表 external statements5H5^7{ u J U i
對內報表 internal statements
一致性原則 consistency:Z#Y"f4X!n R/{(B
藝術論 art perspective
房地產開發企業會計 accounting of real estate enterprises
郵電通信企業會計 accounting of post and telecommunication enterprises
預測價值 forecast value'A'`$T _9O S)B,c
真實與公允 true and fair view _ X&w7h9i | T&D3m S
持續經營 going concern
成本報表 cost statement5q7f"v z.x5Y
財務會計原則 financial accounting principles B r z k a x1O ^;8X'p e e
財務會計概念框架 financial accounting conceptual framework
財務會計 financial accounting
政府及非營利組織會計 governmental and non-profit organization accounting1e y(p/a9Y s2Z4d3}
重要性原則 materiality S x t] }!] q
專用報表 special purpose financial statements
資產 assets
資金 funds6hw.U j0c C F2p f1EG
資金運動 funds movement
財務報告 financial report6x'x9z0w ~9@ B
財務報表要素 elements of financial statements){ n*N n B _ S
財務報表 financial statements L1p P { P f
幣值穩定假設 constant-dollar assumption
保險企業會計 accounting of insurance companies
收入的確認 recognition of revenue
公司債券發行價格 corporate bond issuing price
固定資產折舊 depreciation of fixed assets y3p,t(j B7c+E1i-o { |
可轉換債券 convertible bonds
公司債券利息攤銷,F l!t*K&R A V n
加速折舊法 accelerated depreciation methods v(` Y q P z
營業外收支凈額 c0i L ]1k k"_4`
公司債券利率 interest rate on debenture4D P u)y#C
應收賬款出借 assignment of accounts receivable T U w!x Z/?
無擔保債券 debenture bonds'P'k f J J
後進先出法 last-in, first-out, LIFO
其他貨幣資金
應付票據貼現 discount on notes payable Y Z KN5E;v G/S
先進先出去 first-in, first-out縮寫FIFO
在發建工程 constructions in process B2e H7];c { @s
固定資產更換與改良 improvements and replacements of fixed assets
實地盤存制 periodic inventory system0z#r W X/N
收益總括觀點 all-inclusive concept of income
損益表法 O)Z j e-u e^ P0D2C
可變現凈值法 net realizable value X)G a+b h-} i g7j
應付福利費
基本業務利潤
固定資產擴建 additions of fixed assets
應收賬款出售 sale or factoring of accounts receivable
或有負債 contingent liability
銷貨退回與折讓 sales returns and allowances
零售價格法 retail method(Q D#s"q c7q F D
現金折扣 cash discount @ Y N _ S ^8]z
特定履行法)n n H"S1~ R d2F
其他業務利潤)y H C Z `o!W
公司債券 bonds payable
銷售法 sale method
應付票據 notes payable
認股權 stock rights6+W/H%U h V l G
固定資產修理 repairs and maintenance of fixed assets l+v-x K 6\%|
有擔保債券 mortgage bonds
銷售費用 selling expenses f:W J5F j e r
應付股利 dividends payable J ] p%U8W t XF s u*b
應收票據 notes receivable t7d/q z+T I s6J H. g
無形資產 intangible assets
收款法 collection method
所得稅 income tax
流動負債 current liabilities a7H [" [ D
生產法 proction method
計劃成本核算 j2j } v*e d x e'P A
廢棄和生置法 retirement and replacement method
盤存法 inventory method w y m$t4X C-Q d0h
流動資產 current assets
購貨折扣 purchases discounts;?.M J Q*|8^;i4v
商譽 goodwill
應收賬款 accounts receivable!| I M;Y u u*P
投資收益 investment income
營業利潤 operating income7} M9M)| L4h R }2I3s {
預提費用
股本 capital stockM J6[7x c7J Z o
公司債券償還 redemption of bonds9f a g x'm-A/m h*q
壞賬 bad debts
固定資產重估價 revaluations of fixed assets
銀行存款 cash in bank
固定資產 fixed assets
利潤總額# C9r U U k H
利益分配 profit distribution
應計費用 accrued expense
商標權 trademarks and trade names b&f Z e A ^ [ Y
全部履行法
凈利潤 net income H n ~ X I ^.h
應付利潤 profit payablec1n!u N U1G
未分配利潤2_3Z,Z M'~ x
收益債券 income bonds
*? x,Y6
利息資本化 capitalization of interests
預付賬款 advance to supplier
其他應收款 other receivables1i*@ ] d n i u$d2F$e+z
現金 cash
A&k3L F
公司債券發行 corporate bond floatation*f `%B!v R)c |;N
應付工資 wages payable
實收資本 paid-in capital ? Z j e @ W
盈餘公積 surplus reserves3l F#p'?&J q#@ h
管理費用 ^&| l S4C"G
土地使用權)H D)b:i W7k-T
股利 dividend
應交稅金 taxes payable
負商譽 negative goodwill)H F U5O O C ?$] U
費用的確認 recognition of expense
短期投資 temporary investment
短期借款 short-term loans w0B ?1K.} x h
遞延資產 deferred charges c T d#.o
低值易耗品4t8e ]1c t(E ^ H)w
當期經營觀點 current operating concept of income
待攤費用)O ,B o m `%n
待核銷基建支出[舊] H Kh&o d K g%g8u;j
待處理流動資產損失
待處理固定資產損失
存貨銷售的影響 effects of inventory errors g$Y Q#{ {"Z v.?
折舊[舊] I _6C j.j.k u(h
折舊方法 depreciation method
折舊率 depreciation rate
支出 payment
直線法 straight-line6_ Z D e[6{#H8h"L d)~
職工福利基金 welfare fund
專項撥款【舊】0g K n5` ]7k6K
專利權 patents3r P w `:@7d0L @
住房基金 housing fund
重置成本法 replacement costing+o*J z;w-R M
專項物資[舊]
專項資產【舊】
專有技術 know-how j9E S o)_ F V {
專營權 franchises)A ] | G M g I i a
資本公積 capital reserves
資產負債表 balance sheet Km3] {-h3q
資金佔用和資金來源[舊] h"S s S R q
自然資源 natural resources
存貨 inventory
y j C;L C%H
償債基金 sinking fund a V B H P
長期應付款 long-term payables L+a/P(Q g y
長期投資 long-term investments
長期借款 long-term loans
長期負債 long-term liability of long-term debt
財務費用 financing expenses
撥定留存收益 appropriated retained earnings p.h-b Z*_ | n W
標准成本法 standard costing
變動成本法 variable costing$s&v-x Q P ] F5~
比例履行法 A h S2b Y"O q
包裝物
版權 rights
匯總原始憑證 cumulative source document．匯總記賬憑證核算形式 bookkeeping procere using summary vouchers R l#~ _ ~7y N J
工作底稿 working paper P0R7t'E I n9a"P T
復式記賬憑證 multiple account titles voucher
復式記賬法 Double entry bookkeeping
復合分錄 compound entry
劃線更正法 correction by drawing a straight ling
匯總原始憑證 cumulative source document．會計憑證 accounting document． H(a X!u2pY'[email protected]
會計科目表 chart of accounts
會計科目 account title
紅字更正法 correction by using red ink4L @,w%^ g H
會計核算形式 bookkeeping proceres
過賬 posting q7[ q `'P;W
會計分錄 accounting entry Y9p"e o6|2s
會計循環 accounting cycle
會計賬簿 Book of accounts
活頁式賬簿 loose-leaf book-v ? [6oy*b
集合分配賬戶 clearing accounts/e h B j1e V G
計價對比賬戶 matching accounts a T4n;u W/y S
記賬方法 bookkeeping methods
記賬規則 recording rules
記賬憑證 voucher
記賬憑證核算形式 Bookkeeping procere using vouchers
記賬憑證匯總表核算形式 bookkeeping procere using categorized account summary h Y1h a A q }
簡單分錄 simple entry
結算賬戶 settlement accounts7^ ?1e S.~4E E b-d
結賬 closing account v)U,Q( Y2r @ G$U+W
結賬分錄 closing entry
借貸記賬法 debit-credit bookkeeping
局部清查 partial check
卡片式賬簿 card book
跨期攤提賬戶 inter-period allocation accounts
累計憑證 multiple-record document．聯合賬簿 compound book u$w0] z U.Z7@ P |
明細分類賬簿 subsidiary ledger
明細分類賬戶 subsidiary account
盤存賬存 inventory accounts%f-u r,U/U m3i Q7k
平行登記 parallel recording R e Y c { t O m
全面清查 complete check$o ~9E1i E ? @ ^)p
日記總賬 combined journal and ledger$^0j J D v n a w `
日記總賬核算形式 bookkeeping procere using summarized journal
三式記賬法 triple-entry bookkeeping A u"Y @ f"S6`3t ]
實賬戶 real accounts3r | *A&O*Z w1l.T { K
試算表 trial balance*v u Y!t.B n+B w X
試算平衡 trial balancing e s ~ a&|X
收付記賬法 receipts-payment bookkeeping
收款憑證 receipt voucher
損益表賬戶 income statement accounts
通用記賬憑證 general purpose voucher
通用日記賬核算形式 bookkeeping procere using general journal u r I.u } C/c
外來原始憑證 source document．nbspfrom outside
現金日記賬 cash journal+z:}/r ]%w6z1f!~
虛賬戶 nominal accounts
序時賬簿 book of chronological entry n Q5k I'E f3 h
一次憑證 single-record document．銀行存款日記賬 deposit journal
永續盤存制 perpetual inventory system
原始憑證 source document．暫記賬戶 suspense accounts r K2g e s6]
增減記賬法 increase-decrease bookkeeping
債權結算賬戶 accounts for settlement of claim M v L U3p s } O'B:G
債權債務結算賬戶 accounts for settlement of claim and debt5C4H-z5[ b x)J& Z {
債務結算賬戶 accounts for settlement of debt V n G O6d n$o.Q1y
賬戶 account;p6L m s M ^;@
賬戶編號 Account number s Y K G 4` m%]
賬戶對應關系 debit-credit relationship4y#a b/C%y j s
賬項調整 adjustment of account G"c G8a c9? C f
專用記賬憑證 special-purpose voucher
轉回分錄 reversing entry
資金來源賬戶 accounts of sources of funds
資產負債賬戶 balance sheet accounts1_%Q J4V d0x3w
轉賬憑證 transfer voucher W K V H9i r O
資金運用賬戶 accounts of applications of funds/{ q [3F*E ` x h)h
自製原始憑證 internal source document．總分類賬簿 general ledger
D5K xS i"h.r 總分類賬戶 general account L d2G&?-I k0T:N _ t
附加賬戶 adjunct accounts k W [ ` @6|3` r I-v {5r
付款憑證 payment voucher
分類賬簿 ledger T7f&v f T4g ~
多欄式日記賬核算形式 bookkeeping procere using columnar journal,X l n k/P(E M(D j F!Z
對賬 checking C"K*w Y._ w H V
對應賬戶 corresponding accounts
定期清查 Periodic checking method o"j Z"N b5W(`
定期盤存制 periodic inventory system
訂本式賬簿 bound book
調整賬戶 adjustment accounts
調整分錄 adjusting journal entry3Q5G ^ i C {,d
單式記賬憑證 single account title voucher
單式記賬法 single-entry bookkeeping
從屬賬戶 Secondary accounts
成本計算賬戶 costing accounts |'E8x#g"m ` L M
財產清查 physical inventory
簿記 bookkeeping"@ t q ` t:^
不定期清查 non-periodic checking method F3m L x a(A1i H
補充登記法 correction by extra recording
表外賬戶 off-balance sheet accounts
備抵賬戶 provision accounts Z)J ])r S t h S
備抵附加賬戶 provision and adjunct accounts5Z S B c#c&L!t p
備查賬簿 memoranm/^ {1t4e

㈥ 請教以下兩個問題： 1、「物業管理費」用英語如何說 2、「管理費」用英語如何說

物業管理費（Property Management Fee）
Rent Management Fees 租賃管理費/物業管理費

例句：
物業管理費糾紛。
Property management fee dispute.

這個租金包含物業管理費，包發票，包會所，包車位。
This rent includes property management fees, official tax invoice, club membership, parking.

租賃期內水、電、煤氣及電話費由乙方按帳單支付，物業管理費由甲方支付。
Party B shall pay all charges for water, electricity, telephone and gas fee for the Premises, and Party A shall pay the building management fee for the Premises.

管理費（management overhead） 就太多了~~
managerial fee; establishment fee; front-end fee; administration cost; costs of administration; handling cost; managment expenses; managerial expenses; administrative expenses

短語
管理費management fee
地區管理費district overhead expense
市政管理費Council Rate
一般管理費overhead
管理費和利潤Overhead and profit
固定管理費Overhead
削減管理費decreasedoverhead
壅塞管理費congestion management charge

例句：
行政管理費似乎每季都有所增加。
Admin cost seem to be rising each quarter.

他聲稱，只要另外支付管理費，就會獲得最好的對沖基金經理們的投資組合。
It claims, for an additional fee, to be able to put together a portfolio of the best hedge-fund managers.

中國政府還曾宣布，將大幅提高汽油和柴油的消費稅，來取代公路管理費等其它稅費。
It had also announced a steep rise in petrol and diesel taxes to replace other fees, such as some road tolls.

㈦ 求各位幫幫忙，把這些會計科目翻譯成英文，謝謝！現金

銀行存款 Cash in bank
其他貨幣資金Other cash and cash equivalents
應收賬款Account receivable
預付賬款Prepayments
其他應收款Other receivable
材料采購Material purchasing
原材料Raw materials
包裝物Wrappage
產成品Finished goods
待攤費用Deferred and prepaid expenses
固定資產Fixed assets
累計折舊Accumulated depreciation
在建工程Construction in process
短期借款Short term loan
應付賬款Accounts payable
應付職工薪酬Salary and welfare payable
應付福利費Welfare payable
應交稅金Tax payable
應繳城建稅 Tax for maintaining and building cities payable
資源稅Resources tax payable
所得稅Income tax payable
其他應交款Other fund in conformity with paying
應交稅金
教育費附加 Ecational Surcharges
地方教育費附加 Local ecational surcharges
河道維護費 River maintaince surcharges
預提費用Drawing expense in advance
長期借款Long term loan
實收資本Paid-in capital
資本公積Capital reserves
本年利潤Current year profits
利潤分配Profit distribution
未分配利潤Undistributed profit
生產成本Cost of manufacture
製造費用Manufacturing overhead
產品銷售收入Sales revenue
產品銷售成本Cost of goods sold
產品銷售費用Sales expenses
產品銷售稅金及附加Operating tax and additions
教育費經費Ecational Surcharges
地方教育費附加Local ecational surcharges
城建稅Tax for maintaining and building cities
其他業務收入Other operation revenue
其他業務支出Other operation expense
管理費用Administrative expenses
財務費用Financial expenses
營業外收入non-operating income
營業外支出non-operating cost
所得稅enterprise income tax
以前年度損益調整Prior year income adjustment

㈧ 所有科目的單詞（英文）

math、Chinese、English、physics、chemistry等。

一、math

英 [mæθ] 美 [mæθ]

n. 數學

Those math problems made me dizzy.

那些數學題弄得我暈頭轉向。

二、Chinese

英 [ˌtʃaɪ'niːz] 美 [ˌtʃaɪ'niːz]

n. 中國人；漢語

adj. 中國的；中國人的；漢語的

The Chinese eat with chopsticks.

中國人用筷子吃飯。

三、English

英 ['ɪŋɡlɪʃ] 美 ['ɪŋɡlɪʃ]

n. 英語；英國人

adj. 英語的；英國人的；英國的

He spares no efforts to study English.

他不辭勞苦地學習英語。

四、physics

英 ['fɪzɪks] 美 ['fɪzɪks]

n. 物理學

I prefer chemistry to physics.

我喜歡化學甚於物理。

五、chemistry

英 ['kemɪstri] 美 ['kemɪstri]

n. 化學

We have three periods of chemistry a week.

我們一星期三節化學課。

㈨ 求會計賬目的英文翻譯

主營業務稅金及附加 Tax and associate charge
其他業務利潤Income from other operation
營業費用Operating expense
管理費用General and administrative expense
財務費用Financial expense
資產減值損失impairment of assets
營業利潤operating income
投資收益investment income
補貼收入Subsidize revenue
營業外收入non-operating revenue
營業外支出non-operating expenese
利潤總額total profit

待攤費用(Asset)amortization charge
實收資本(SE) Paid-up capital
盈餘公積(SE) Surplus reserves

㈩ 求常見的會計分錄英文表達形式（越全越好）

（中文科目是老的叫法）
現金 Cash in hand
銀行存款 Cash in bank
其他貨幣資金-外埠存款Other monetary assets - cash in other cities
其他貨幣資金-銀行本票 Other monetary assets - cashier『s check
其他貨幣資金-銀行匯票 Other monetary assets - bank draft
其他貨幣資金-信用卡 Other monetary assets - credit cards
其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit
其他貨幣資金-存出投資款 Other monetary assets - cash for investment
短期投資-股票投資 Investments - Short term - stocks
短期投資-債券投資 Investments - Short term - bonds
短期投資-基金投資 Investments - Short term - funds
短期投資-其他投資 Investments - Short term - others
短期投資跌價准備 Provision for short-term investment
長期股權投資-股票投資 Long term equity investment - stocks
長期股權投資-其他股權投資 Long term equity investment - others
長期債券投資-債券投資 Long term securities investemnt - bonds
長期債券投資-其他債權投資 Long term securities investment - others
長期投資減值准備 Provision for long-term investment
應收票據 Notes receivable
應收股利 Dividends receivable
應收利息 Interest receivable
應收帳款 Trade debtors
壞帳准備- 應收帳款 Provision for doubtful debts - trade debtors
預付帳款 Prepayment
應收補貼款 Allowance receivable
其他應收款 Other debtors
壞帳准備- 其他應收款 Provision for doubtful debts - other debtors
其他流動資產 Other current assets
物資采購 Purchase
原材料 Raw materials
包裝物 Packing materials
低值易耗品 Low value consumbles
材料成本差異 Material cost difference
自製半成品 Self-manufactured goods
庫存商品 Finished goods
商品進銷差價 Difference between purchase & sales of commodities
委託加工物資 Consigned processiong material
委託代銷商品 Consignment-out
受託代銷商品 Consignment-in
分期收款發出商品 Goods on instalment sales
存貨跌價准備 Provision for obsolete stocks
待攤費用 Prepaid expenses
待處理流動資產損益 Unsettled G/L on current assets
待處理固定資產損益 Unsettled G/L on fixed assets
委託貸款-本金 Consignment loan - principle
委託貸款-利息 Consignment loan - interest
委託貸款-減值准備 Consignment loan - provision
固定資產-房屋建築物 Fixed assets - Buildings
固定資產-機器設備 Fixed assets - Plant and machinery
固定資產-電子設備、器具及傢具 Fixed assets - Electronic Equipment, furniture and fixtures
固定資產-運輸設備 Fixed assets - Automobiles
累計折舊 Accumulated depreciation
固定資產減值准備 Impairment of fixed assets
工程物資-專用材料 Project material - specific materials
工程物資-專用設備 Project material - specific equipment
工程物資-預付大型設備款 Project material - prepaid for equipment
工程物資-為生產准備的工具及器具 Project material - tools and facilities for proction
在建工程 Construction in progress
在建工程減值准備 Impairment of construction in progress
固定資產清理 Disposal of fixed assets
無形資產-專利權 Intangible assets - patent
無形資產-非專利技術 Intangible assets - instrial property and know-how
無形資產-商標權 Intangible assets - trademark rights
無形資產-土地使用權 Intangible assets - land use rights
無形資產-商譽 Intangible assets - goodwill
無形資產減值准備 Impairment of intangible assets
長期待攤費用 Deferred assets
未確認融資費用 Unrecognized finance fees
其他長期資產 Other long term assets
遞延稅款借項 Deferred assets debits
應付票據 Notes payable
應付帳款 Trade creditors
預收帳款 Adanvances from customers
代銷商品款 Consignment-in payables
其他應交款 Other payable to government
其他應付款 Other creditors
應付股利 Proposed dividends
待轉資產價值 Donated assets
預計負債 Accrued liabilities
應付短期債券 Short-term debentures payable
其他流動負債 Other current liabilities
預提費用 Accrued expenses
應付工資 Payroll payable
應付福利費 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-擔保借款 Bank loans - Short term - guaranteed
一年內到期長期借款 Long term loans e within one year
一年內到期長期應付款 Long term payable e within one year
長期借款 Bank loans - Long term
應付債券-債券面值 Bond payable - Par value
應付債券-債券溢價 Bond payable - Excess
應付債券-債券折價 Bond payable - Discount
應付債券-應計利息 Bond payable - Accrued interest
長期應付款 Long term payable
專項應付款 Specific payable
其他長期負債 Other long term liabilities
應交稅金-所得稅 Tax payable - income tax
應交稅金-增值稅 Tax payable - VAT
應交稅金-營業稅 Tax payable - business tax
應交稅金-消費稅 Tax payable - consumable tax
應交稅金-其他 Tax payable - others
遞延稅款貸項 Deferred taxation credit
股本 Share capital
已歸還投資 Investment returned
利潤分配-其他轉入 Profit appropriation - other transfer in
利潤分配-提取法定盈餘公積 Profit appropriation - statutory surplus reserve
利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利潤分配-提取儲備基金 Profit appropriation - reserve fund
利潤分配-提取企業發展基金 Profit appropriation - enterprise development fund
利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund
利潤分配-利潤歸還投資 Profit appropriation - return investment by profit
利潤分配-應付優先股股利 Profit appropriation - preference shares dividends
利潤分配-提取任意盈餘公積 Profit appropriation - other surplus reserve
利潤分配-應付普通股股利 Profit appropriation - ordinary shares dividends
利潤分配-轉作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利潤 Retained earnings, beginning of the year
資本公積-股本溢價 Capital surplus - share premium
資本公積-接受捐贈非現金資產准備 Capital surplus - donation reserve
資本公積-接受現金捐贈 Capital surplus - cash donation
資本公積-股權投資准備 Capital surplus - investment reserve
資本公積-撥款轉入 Capital surplus - subsidiary
資本公積-外幣資本折算差額 Capital surplus - foreign currency translation
資本公積-其他 Capital surplus - others
盈餘公積-法定盈餘公積金 Surplus reserve - statutory surplus reserve
盈餘公積-任意盈餘公積金 Surplus reserve - other surplus reserve
盈餘公積-法定公益金 Surplus reserve - statutory welfare reserve
盈餘公積-儲備基金 Surplus reserve - reserve fund
盈餘公積-企業發展基金 Surplus reserve - enterprise development fund
盈餘公積-利潤歸還投資 Surplus reserve - reture investment by investment
主營業務收入 Sales
主營業務成本 Cost of sales
主營業務稅金及附加 Sales tax
營業費用 Operating expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
投資收益 Investment income
其他業務收入 Other operating income
營業外收入 Non-operating income
補貼收入 Subsidy income
其他業務支出 Other operating expenses
營業外支出 Non-operating expenses
所得稅 Income tax一、資產類 assets
現金 cash on hand
銀行存款 cash in bank
其他貨幣資金 other cash and cash equivalent
短期投資 short-term investment
短期投資跌價准備 short-term investments falling price reserve
應收票據 notes receivable
應收股利 dividend receivable
應收利息 interest receivable
應收帳款 accounts receivable
壞帳准備 bad debt reserve
預付帳款 advance money
應收補貼款 cover deficit receivable from state subsidize
其他應收款 other notes receivable
在途物資 materials in transit
原材料 raw materials
包裝物 wrappage
低值易耗品 low-value consumption goods
庫存商品 finished goods
委託加工物資 work in process-outsourced
委託代銷商品 trust to and sell the goods on a commission basis
受託代銷商品 commissioned and sell the goods on a commission basis
存貨跌價准備 inventory falling price reserve
分期收款發出商品 collect money and send out the goods by stages
待攤費用 deferred and prepaid expenses
長期股權投資 long-term investment on stocks
長期債權投資 long-term investment on bonds
長期投資減值准備 long-term investment depreciation reserve
固定資產 fixed assets
累計折舊 accumulated depreciation
工程物資 project goods and material
在建工程 project under construction
固定資產清理 fixed assets disposal
無形資產 intangible assets
開辦費 organization/preliminary expenses
長期待攤費用 long-term deferred and prepaid expenses
待處理財產損溢 wait deal assets loss or income
二、負債類 debts
短期借款 short-term loan
應付票據 notes payable
應付帳款 accounts payable
預收帳款 advance payment
代銷商品款 consignor payable
應付工資 accrued payroll
應付福利費 accrued welfarism
應付股利 dividends payable
應交稅金 tax payable
其他應交款 accrued other payments
其他應付款 other payable
預提費用 drawing expenses in advance
長期借款 long-term loan
應付債券 debenture payable
長期應付款 long-term payable
遞延稅款 deferred tax
住房周轉金 revolving fund of house
三、所有者權益 owners equity
股本 paid-up stock
資本公積 capital reserve
盈餘公積 surplus reserve
本年利潤 current year profit
利潤分配 profit distribution
四、成本類 cost
生產成本 cost of manufacture
製造費用 manufacturing overhead
五、損益類 profit and loss （p/l）
主營業務收入 prime operating revenue
其他業務收入 other operating revenue
折扣與折讓 discount and allowance
投資收益 investment income
補貼收入 subsidize revenue
營業外收入 non-operating income
主營業務成本 operating cost
主營業務稅金及附加 tax and associate charge
其他業務支出 other operating expenses
存貨跌價損失 inventory falling price loss
營業費用 operating expenses
管理費用 general and administrative expenses
財務費用 financial expenses
營業外支出 non-operating expenditure
所得稅 income tax
以前年度損益調整 adjusted p/l for prior year

企業會計准則目錄
Index for Accounting Standards for Business Enterprises
Announced February 2006
Effective 2007 for Listed Companies
1. 企業會計准則－－－－－－－－-基本准則
（Accounting Standard for Business Enterprises - Basic Standard）
2. 企業會計准則第1 號－－－－－－－－-存貨
（Accounting Standard for Business Enterprises No. 1 - Inventories）
3. 企業會計准則第2 號－－－－－－－－-長期股權投資
（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）
4. 企業會計准則第3 號－－－－－－－－-投資性房地產
（Accounting Standard for Business Enterprises No. 3 - Investment properties）
5. 企業會計准則第4 號－－－－－－－－-固定資產
（Accounting Standard for Business Enterprises No. 4 - Fixed assets）
6. 企業會計准則第5 號－－－－－－－－-生物資產
（Accounting Standard for Business Enterprises No. 5 - Biological assets）
7. 企業會計准則第6 號－－－－－－－－-無形資產
（Accounting Standard for Business Enterprises No. 6 - Intangible assets）
8. 企業會計准則第7 號－－－－－－－－-非貨幣性資產:）
（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）
9. 企業會計准則第8 號－－－－－－－－-資產減值
（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）
10. 企業會計准則第9 號－－－－－－－－-職工薪酬
（Accounting Standard for Business Enterprises No. 9 – Employee compensation ）
11. 企業會計准則第10 號－－－－－－－－企業年金基金
（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）
12. 企業會計准則第11 號－－－－－－－－股份支付
（Accounting Standard for Business Enterprises No. 11 - Share-based payment）
13. 企業會計准則第12 號－－－－－－－－債務重組
（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）
14. 企業會計准則第13 號－－－－－－－－或有事項
（Accounting Standard for Business Enterprises No. 13 - Contingencies）
15. 企業會計准則第14 號－－－－－－－－收入
（Accounting Standard for Business Enterprises No. 14 - Revenue）
16. 企業會計准則第15 號－－－－－－－－建造合同
（Accounting Standard for Business Enterprises No. 15 - Construction contracts）
17. 企業會計准則第16 號－－－－－－－－政府補助
（Accounting Standard for Business Enterprises No. 16 - Government grants）
18. 企業會計准則第17 號－－－－－－－－借款費用
（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）
19. 企業會計准則第18 號－－－－－－－－所得稅
（Accounting Standard for Business Enterprises No. 18 - Income taxes）
20. 企業會計准則第19 號－－－－－－－－外幣折算
（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）
21. 企業會計准則第20 號－－－－－－－－企業合並
（Accounting Standard for Business Enterprises No. 20 - Business Combinations）
22. 企業會計准則第21 號－－－－－－－－租賃
（Accounting Standard for Business Enterprises No. 21 - Leases）
23. 企業會計准則第22 號－－－－－－－－金融工具確認和計量
（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of
financial instruments）
24. 企業會計准則第23 號－－－－－－－－金融資產轉移
（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）
25. 企業會計准則第24 號－－－－－－－－套期保值
（Accounting Standard for Business Enterprises No. 24 - Hedging）
26. 企業會計准則第25 號－－－－－－－－原保險合同
（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）
27. 企業會計准則第26 號－－－－－－－－再保險合同
（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）
28. 企業會計准則第27 號－－－－－－－－石油天然氣開采
（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and
natural gas）
29. 企業會計准則第28 號－－－－－－－－會計政策、會計估計變更和差錯更正
（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
and estimates? and correction of errors）
30. 企業會計准則第29 號－－－－－－－－資產負債表日後事項
（Accounting Standard for Business Enterprises No. 29 - Events occurring after the
balance sheet date）
31. 企業會計准則第30 號－－－－－－－－財務報表列報
（Accounting Standard for Business Enterprises No. 30 - Presentation of financial
statements）
32. 企業會計准則第31 號－－－－－－－－現金流量表
（Accounting Standard for Business Enterprises No. 31 - Cash flow statements）
33. 企業會計准則第32 號－－－－－－－－中期財務報告
（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）
34. 企業會計准則第33 號－－－－－－－－合並財務報表
（Accounting Standard for Business Enterprises No. 33 - Consolidated financial
statements）
35. 企業會計准則第34 號－－－－－－－－每股收益
（Accounting Standard for Business Enterprises No. 34 - Earnings per share）
36. 企業會計准則第35 號－－－－－－－－分部報告
（Accounting Standard for Business Enterprises No. 35 - Segment reporting）
37. 企業會計准則第36 號－－－－－－－－關聯方披露
（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）
38. 企業會計准則第37 號－－－－－－－－金融工具列報
（Accounting Standard for Business Enterprises No. 37 - Presentation of financial
instruments）
39. 企業會計准則第38 號－－－－－－－－首次執行企業會計准則
（Accounting Standard for Business Enterprises No. 38 - First time adoption of
Accounting Standards for Business Enterprises）