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會計科目中英對照表

This document is an accounting subject table that lists accounting subjects under the categories of assets, liabilities, equity, revenue, and expenses. Some of the key subjects listed include cash, accounts receivable, inventory, land, equipment, accounts payable, bonds payable, share capital, retained earnings, sales revenue, cost of goods sold, depreciation expense, and salaries expense. The table provides an overview of common accounting subjects organized according to financial statement elements.

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yuxuan1228.yxw
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4K views4 pages

會計科目中英對照表

This document is an accounting subject table that lists accounting subjects under the categories of assets, liabilities, equity, revenue, and expenses. Some of the key subjects listed include cash, accounts receivable, inventory, land, equipment, accounts payable, bonds payable, share capital, retained earnings, sales revenue, cost of goods sold, depreciation expense, and salaries expense. The table provides an overview of common accounting subjects organized according to financial statement elements.

Uploaded by

yuxuan1228.yxw
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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會計科目表

資產 負債 權益 收入

特別股股本 服務收入
現金 應付票據
(Share Capital (Service
(Cash) (Notes Payable)
—Preference) Revenue)

應收帳款 普通股股本
應付帳款 銷貨收入
(Accounts (Share Capital
(Accounts Payable) (Sales Revenue)
Receivable) —Ordinary)

備抵呆帳
預收收入 特別股股本溢價 銷貨折扣
(Allowance for
(Unearned Service (Share Premium (Sales
Doubtful
Revenue) —Preference) Discounts)
Accounts

應收利息 應付薪工 普通股股本溢價 銷貨退回與折讓


(Interest (Salaries and (Share Premium (Sales Returns
Receivable) Wages Payable) —Ordinary) and Allowances)

保留盈餘 利息收入
存貨 應付利息
(Retained (Interest
(Inventory) (Interest Payable)
Earnings) Revenue)
處分廠房資產利益
應付股利 庫藏股
用品 (Gain on
(Dividends (Treasury
(Supplies) Disposal of
Payable) Shares)
Plant Assets)
預付保險費 應付所得稅
股利
(Prepaid (Income Taxes
(Dividends)
Insurance) Payable)

損益彙總
土地 應付債券
(Income
(Land) (Bonds Payable)
Summary)
設備 應付抵押借款
(Equipment) (Mortgage Payable)

累計折舊—設備
(Accumulated
Depreciation—
Equipment)

建築物
(Buildings)

累計折舊—建築物
(Accumulated
Depreciation—
Buildings)
版權
(Copyrights)

商譽
(Goodwill)
專利權
(Patents)
費用

管理費用
(Administrative
Expenses)

攤銷費用
(Amortization
Expense)

壞帳費用
(Bad Debt
Expense)

銷貨成本
(Cost of Goods
Sold)

折舊費用
(Depreciation
Expense)

銷貨運費
(Freight-Out)

所得稅費用
(Income Tax
Expense)

保險費用
(Insurance
Expense)
利息費用
(Interest
Expense)

處分廠房資產損失
(Loss on Disposal
of Plant Assets)

維修費用
(Maintenance and
Repairs Expense)

租金費用
(Rent Expense)
薪工費用
(Salaries and
Wages Expense)
銷售費用
(Selling
Expenses)
用品費用
(Supplies
Expense)
水電費用
(Utilities
Expense)

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