一周新闻回顾:XP退役竟提升全球PC销量音乐库精品播放器(经典收藏)2017手帐教学,看完这篇你也能做出超美手帐!

中国会计科目的中英文对照

内外账合并思路
​企业的核心机密,你要看吗?(现金流量表、权益变动表)
现金流量表的最新编法,看看是不是捷径了很多

  一、资产类 Assets   流动资产 Current assets   货币资金 Cash and cash equivalents   现金 Cash   银行存款 Cash in bank   其他货币资金 Other cash and cash equivalents   外埠存款 Other city Cash in bank   银行本票 Cashier's cheque   银行汇票 Bank draft   信用卡 Credit card   信用证保证金 L/C Guarantee deposits   存出投资款 Refundable deposits   短期投资 Short-term investments   股票 Short-term investments - stock   债券 Short-term investments - corporate bonds   基金 Short-term investments - corporate funds   其他 Short-term investments - other   短期投资跌价准备 Short-term investments falling price reserves   应收款 Account receivable   应收票据 Note receivable   银行承兑汇票 Bank acceptance   商业承兑汇票 Trade acceptance   应收股利 Dividend receivable   应收利息 Interest receivable   应收账款 Account receivable   其他应收款 Other notes receivable   坏账准备 Bad debt reserves   预付账款 Advance money   应收补贴款 Cover deficit by state subsidies of receivable   库存资产 Inventories   物资采购 Supplies purchasing   原材料 Raw materials   包装物 Wrappage   低值易耗品 Low-value consumption goods   材料成本差异 Materials cost variance   自制半成品 Semi-Finished goods   库存商品 Finished goods   商品进销差价 Differences between purchasing and selling price   委托加工物资 Work in process - outsourced   委托代销商品 Trust to and sell the goods on a commission basis   受托代销商品 Commissioned and sell the goods on a commission basis   存货跌价准备 Inventory falling price reserves   分期收款发出商品 Collect money and send out the goods by stages   待摊费用 Deferred and prepaid expenses   长期投资 Long-term investment   长期股权投资 Long-term investment on stocks   股票投资 Investment on stocks   其他股权投资 Other investment on stocks   长期债权投资 Long-term investment on bonds   债券投资 Investment on bonds   其他债权投资 Other investment on bonds   长期投资减值准备 Long-term investments depreciation reserves   股权投资减值准备 Stock rights investment depreciation reserves   债权投资减值准备 Bcreditor's rights investment depreciation reserves   委托贷款 Entrust loans   本金 Principal   利息 Interest   减值准备 Depreciation reserves   固定资产 Fixed assets   房屋 Building   建筑物 Structure   机器设备 Machinery equipment   运输设备 Transportation facilities   工具器具 Instruments and implement   累计折旧 Accumulated depreciation   固定资产减值准备 Fixed assets depreciation reserves   房屋、建筑物减值准备 Building/structure depreciation reserves   机器设备减值准备 Machinery equipment depreciation reserves   工程物资 Project goods and material   专用材料 Special-purpose material   专用设备 Special-purpose equipment   预付大型设备款 Prepayments for equipment   为生产准备的工具及器具 Preparative instruments and implement for fabricate   在建工程 Construction-in-process   安装工程 Erection works   在安装设备 Erecting equipment-in-process   技术改造工程 Technical innovation project   大修理工程 General overhaul project   在建工程减值准备 Construction-in-process depreciation reserves   固定资产清理 Liquidation of fixed assets   无形资产 Intangible assets   专利权 Patents   非专利技术 Non-Patents   商标权 Trademarks, Trade names   著作权 Copyrights   土地使用权 Tenure   商誉 Goodwill   无形资产减值准备 Intangible Assets depreciation reserves   专利权减值准备 Patent rights depreciation reserves   商标权减值准备 trademark rights depreciation reserves   未确认融资费用 Unacknowledged financial charges   待处理财产损溢 Wait deal assets loss or income   长期待摊费用 Long-term deferred and prepaid expenses   待处理财产损溢 Wait deal assets loss or income   待处理流动资产损溢 Wait deal intangible assets loss or income   待处理固定资产损溢 Wait deal fixed assets loss or income   二、负债类 Liability   短期负债 Current liability   短期借款 Short-term borrowing   应付票据 Notes payable   银行承兑汇票 Bank acceptance   商业承兑汇票 Trade acceptance   应付账款 Account payable   预收账款 Deposit received   代销商品款 Proxy sale goods revenue   应付工资 Accrued wages   应付福利费 Accrued welfarism   应付股利 Dividends payable   应交税金 Tax payable   应交增值税 value added tax payable   进项税额 Withholdings on VAT   已交税金 Paying tax   转出未交增值税 Unpaid VAT changeover   减免税款 Tax deduction   销项税额 Substituted money on VAT   出口退税 Tax reimbursement for export   进项税额转出 Changeover withnoldings on VAT   出口抵减内销产品应纳税额 Export deduct domestic sales goods tax   转出多交增值税 Overpaid VAT changeover   未交增值税 Unpaid VAT   应交营业税 Business tax payable   应交消费税 Consumption tax payable   应交资源税 Resources tax payable   应交所得税 Income tax payable   应交土地增值税 Increment tax on land value payable   应交城市维护建设税 Tax for maintaining and building cities payable   应交房产税 Housing property tax payable   应交土地使用税 Tenure tax payable   应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable   应交个人所得税 Personal income tax payable   其他应交款 Other fund in conformity with paying   其他应付款 Other payables   预提费用 Drawing expense in advance   其他负债 Other liabilities   待转资产价值 Pending changerover assets value   预计负债 Anticipation liabilities   长期负债 Long-term Liabilities   长期借款 Long-term loans   一年内到期的长期借款 Long-term loans due within one year   一年后到期的长期借款 Long-term loans due over one year   应付债券 Bonds payable   债券面值 Face value, Par value   债券溢价 Premium on bonds   债券折价 Discount on bonds   应计利息 Accrued interest   长期应付款 Long-term account payable   应付融资租赁款 Accrued financial lease outlay   一年内到期的长期应付 Long-term account payable due within one year   一年后到期的长期应付 Long-term account payable over one year   专项应付款 Special payable   一年内到期的专项应付 Long-term special payable due within one year   一年后到期的专项应付 Long-term special payable over one year   递延税款 Deferral taxes   三、所有者权益类 OWNERS' EQUITY   资本 Capita   实收资本(或股本) Paid-up capital(or stock)   实收资本 Paicl-up capital   实收股本 Paid-up stock   已归还投资 Investment Returned   公积   资本公积 Capital reserve   资本(或股本)溢价 Cpital(or Stock) premium   接受捐赠非现金资产准备 Receive non-cash donate reserve   股权投资准备 Stock right investment reserves   拨款转入 Allocate sums changeover in   外币资本折算差额 Foreign currency capital   其他资本公积 Other capital reserve   盈余公积 Surplus reserves   法定盈余公积 Legal surplus   任意盈余公积 Free surplus reserves   法定公益金 Legal public welfare fund   储备基金 Reserve fund   企业发展基金 Enterprise expension fund   利润归还投资 Profits capitalizad on return of investment   利润 Profits   本年利润 Current year profits   利润分配 Profit distribution   其他转入 Other chengeover in   提取法定盈余公积 Withdrawal legal surplus   提取法定公益金 Withdrawal legal public welfare funds   提取储备基金 Withdrawal reserve fund   提取企业发展基金 Withdrawal reserve for business expansion   提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund   利润归还投资 Profits capitalizad on return of investment   应付优先股股利 Preferred Stock dividends payable   提取任意盈余公积 Withdrawal other common accumulation fund   应付普通股股利 Common Stock dividends payable   转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)   未分配利润 Undistributed profit   四、成本类 Cost   生产成本 Cost of manufacture   基本生产成本 Base cost of manufacture   辅助生产成本 Auxiliary cost of manufacture   制造费用 Manufacturing overhead   材料费 Materials   管理人员工资 Executive Salaries   奖金 Wages   退职金 Retirement allowance   补贴 Bonus   外保劳务费 Outsourcing fee   福利费 Employee benefits/welfare   会议费 Coferemce   加班餐费 Special duties   市内交通费 Business traveling   通讯费 Correspondence   电话费 Correspondence   水电取暖费 Water and Steam   税费 Taxes and dues   租赁费 Rent   管理费 Maintenance   车辆维护费 Vehicles maintenance   油料费 Vehicles maintenance   培训费 Education and training   接待费 Entertainment   图书、印刷费 Books and printing   运费 Transpotation   保险费 Insurance premium   支付手续费 Commission   杂费 Sundry charges   折旧费 Depreciation expense   机物料消耗 Article of consumption   劳动保护费 Labor protection fees   季节性停工损失 Loss on seasonality cessation   劳务成本 Service costs   五、损益类 Profit and loss   收入 Income   业务收入 OPERATING INCOME   主营业务收入 Prime operating revenue   产品销售收入 Sales revenue   服务收入 Service revenue   其他业务收入 Other operating revenue   材料销售 Sales materials   代购代售   包装物出租 Wrappage lease   出让资产使用权收入 Remise right of assets revenue   返还所得税 Reimbursement of income tax   其他收入 Other revenue   投资收益 Investment income   短期投资收益 Current investment income   长期投资收益 Long-term investment income   计提的委托贷款减值准备 Withdrawal of entrust loans reserves   补贴收入 Subsidize revenue   国家扶持补贴收入 Subsidize revenue from country   其他补贴收入 Other subsidize revenue   营业外收入 NON-OPERATING INCOME   非货币性交易收益 Non-cash deal income   现金溢余 Cash overage   处置固定资产净收益 Net income on disposal of fixed assets   出售无形资产收益 Income on sales of intangible assets   固定资产盘盈 Fixed assets inventory profit   罚款净收入 Net amercement income   支出 Outlay   业务支出 Revenue charges   主营业务成本 Operating costs   产品销售成本 Cost of goods sold   服务成本 Cost of service   主营业务税金及附加 Tax and associate charge   营业税 Sales tax   消费税 Consumption tax   城市维护建设税 Tax for maintaining and building cities   资源税 Resources tax   土地增值税 Increment tax on land value   其他业务支出 Other business expense   销售其他材料成本 Other cost of material sale   其他劳务成本 Other cost of service   其他业务税金及附加费 Other tax and associate charge   费用 Expenses   营业费用 Operating expenses   代销手续费 Consignment commission charge   运杂费 Transpotation   保险费 Insurance premium   展览费 Exhibition fees   广告费 Advertising fees   管理费用 Adminisstrative expenses   职工工资 Staff Salaries   修理费 Repair charge   低值易耗摊销 Article of consumption   办公费 Office allowance   差旅费 Travelling expense   工会经费 Labour union expenditure   研究与开发费 Research and development expense   福利费 Employee benefits/welfare   职工教育经费 Personnel education   待业保险费 Unemployment insurance   劳动保险费 Labour insurance   医疗保险费 Medical insurance   会议费 Coferemce   聘请中介机构费 Intermediary organs   咨询费 Consult fees   诉讼费 Legal cost   业务招待费 Business entertainment   技术转让费 Technology transfer fees   矿产资源补偿费 Mineral resources compensation fees   排污费 Pollution discharge fees   房产税 Housing property tax   车船使用税 Vehicle and vessel usage license plate tax(VVULPT)   土地使用税 Tenure tax   印花税 Stamp tax   财务费用 Finance charge   利息支出 Interest exchange   汇兑损失 Foreign exchange loss   各项手续费 Charge for trouble   各项专门借款费用 Special-borrowing cost   营业外支出 Nonbusiness expenditure   捐赠支出 Donation outlay   减值准备金 Depreciation reserves   非常损失 Extraordinary loss   处理固定资产净损失 Net loss on disposal of fixed assets   出售无形资产损失 Loss on sales of intangible assets   固定资产盘亏 Fixed assets inventory loss   债务重组损失 Loss on arrangement   罚款支出 Amercement outlay   所得税 Income tax   以前年度损益调整 Prior year income adjustment

责任编辑:一周新闻回顾:XP退役竟提升全球PC销量