會計名詞中英對照

A/R & N/R 應收帳款及票據. Cash,Cash Equivalent 現金及約當現金. Current Of L-T Debt 一年內到期長期負債. Machinery,Equipment 機器及儀器設備 ... Tabs 首頁 負債鐘 網路資源 RecentPosts 載入中… 會計名詞中英對照 BalanceSheet資產負債表A/P&N/P應付帳款及票據AccruedExpenses應付費用AccruedIncomeTax應付所得稅AccruedPensionPay應計退休金負債Accum.Depreciation固定資產累計折舊AdjustmentForFX外幣換算調整數Advances-Customers預收款項AppropriatedR/E特別盈餘公積BillsIssued應付商業本票Buildings&Constru.房屋及建築成本CapitalReserve資本公積CommonStocks普通股股本Construct.-Progress在建工程及預付款DeferredAssets遞延資產DeferredCre.Bala.遞延貸項DeferredTax遞延所得稅IntangibleAssets無形資產Inventories存貨L-TLiabilities長期負債Land土地成本LegalReserve法定盈餘公積LoanToOther-S-T短期借支Long-termInvestment長期投資LossRes.-FixedAsst固定資產損失準備Misc.L-TLiab.什項負債OtherCurrentAssets其他流動資產OtherCurrentLiab.其他流動負債OtherNon-Curr.Asset什項資產OtherPayable其他應付款OtherSpec.Reserve各項損失準備PreferredStocks特別股股本Prepaid&Advance預付費用及預付款Proceeds-NewIssued預收股款Res.forLandReval.土地增值稅準備Res.-CapitalIncrease增資準備Reval.-FixedAssets固定資產重估增值Short-termBorrowing短期借款TotalAssets資產總額TotalCurrentAssets流動資產TotalCurrentLiab.流動負債TotalEquity股東權益總額TotalFixedAssets固定資產TotalLiab.&Equity負債及股東權益總額TotalLiabilities負債總額TotalOtherAssets其他資產TotalOtherL-TLiab其他負債及準備UnappropriatedR/E未分配盈餘Valu.Loss-L-TInv.長期投資評價損失A/R&N/R應收帳款及票據Cash,CashEquivalent現金及約當現金CurrentOfL-TDebt一年內到期長期負債Machinery,Equipment機器及儀器設備成本MarketableSecurity短期投資OtherEquipment其他設備成本OtherReceivable其他應收款TreasuryStock庫藏股票帳面值UnrecognizedPension未認列退休金成本損益IncomeStatement損益表CostOfGoodsSold營業成本CumulativeEffects累計影響數Discont'dDpt.G/L停業部門損益EarningPerShare每股盈餘(元)EBIT稅前息前淨利EBITDA稅前息前折舊前淨利ExchangeGain兌換盈益ExchangeLoss兌換損失Gain-DisposalF/A處分資產利得Gain-DisposalInv.處分投資利得GrossProfit營業毛利GrossSales營業收入毛額IncomeTaxExpense所得稅費用InterestExpenses利息支出InterestIncome利息收入InvestmentLoss投資損失LossonInvRevaluat投資跌價損失Loss-DisposalInv.處分投資損失NetIncome本期稅後淨利NetIncome-ExcDispo常續性利益(稅後)NetSales營業收入淨額OperatingExpenses營業費用OperatingIncome營業利益OrdinaryIncome經常利益OtrNon-OperateInc.其他收入Pre-TaxIncome稅前淨利RevofLossonInv.投資跌價損失回轉RevofLossonInvty存貨跌價損失回轉SalesDiscount銷貨退回及折讓TotalNon-Op.Exp.營業外支出合計Valu.LossonInv.存貨評價損失Wght.Avg.Stocks加權平均股本ExtraordinaryG/L非常項目InvestmentIncome投資收入／股利收入Loss-DisposalF/A處分資產損失Oper.Exp.-Promotion營業費用─推銷費用OperatinExpense-R&D營業費用─研究發展OperatingExp.-ADM營業費用─管理費用OtherNon-Oper.Exp.其他損失PreferredStock-Div.發放特別股股息TotalNon-Op.Income營業外收入合計Unearned-RelatedSale聯屬公司間未實現銷貨盈餘分配表CashDiv.PerShare普通股每股現金股利CashDiv.-CommonShr普通股－現金股利CashDivi.-Preferred特別股－現金股利CurrentIncome本年度稅後純益DirectorBonus董監事酬勞Emply'sBonus-Cash員工紅利－現金InterimDividends期中股利發放LegalRes.-YearEnd期末公積提列OtherAdjust-Interim其他調整事項R/E-fmPriorYear以前年度未分配盈Reversal-Interim公積回轉StockDiv-CplReserv去年資本公積轉增資StockDiv-ErnP/S每股股票股利－股票StockDiv.-CommonSh普通股－股票股利StockDiv.-Preferred特別股－股票股利Emply'sBonus-Stock員工紅利－紅利轉增資PriorAdjustments前期損益調整Pro.Reserves-Interim提列公積R/EtoNextYear本期分配後未分配盈餘Reversal-YearEnd公積彌補虧損StockDiv-CplP/S每股股票股利－公積Unappr.R/E-YearEnd去年期末餘額CashFlow現金流量表(Purchase)L-TInv.長期投資(新增)(Purchase)ofFA固定資產(購置)BondsIssued發行公司債BondsRedeemed償還公司債CashEquiv.-Beg期初現金及約當現金CashEquiv.-End期末現金及約當現金CashFlow-Financing理財活動之現金流量CashFlow-Investment投資活動之現金流量CashFlow-Operating來自營運之現金流量ChangeinCashFlow本期產生現金流量Dec(Inc)-A/R應收帳款(增)減Dec(Inc)-Inventory存貨(增)減Dec(Inc)-TreasureSt庫藏股票減(增)Depreciation折舊Dir.&Emp.BonusPaid支付董監員工紅利DividendPaid支付現金股利ExchangeInfluence匯率影響數Inc(Dec)-A/P應付帳款增(減)IncomeTaxPaid本期支付所得稅L-TInv.EquityInc.投資收益－權益法L-TInv.EquityLoss投資損失－權益法NetIncome稅後淨利OtherAdjust-Finance其他調整項─理財ProceedfmNewIssue現金增資Prov(Rever.)Reserve準備提列(迴轉)RemaindersFromMerg購併公司之現金餘額SaleofL-TInv.出售長期投資價款Amortization攤提CashDiv.-L.TInvest現金股利收入權益法CashPaidForMergin購併他公司支付現金FADisposalLoss固定資產處分損(益)Inc(Dec)L-TDebt長期借款新增(償還)Inc(Dec)-S-TDebt短期借款新增(償還)InterestPaid本期支付利息L-TInv.Disp.Loss長期投資處分損(益)Non-CashExtra.Item不動用現金之非常損益OtherAdjust-InvAct.其他調整項─投資OtherAdjust-Op.Act.其他調整項─營業S-TInv.Disp.Loss短期投資處分損(益)SaleofFixAsset處分固定資產價款Sale(Purch.)S-TInv.短期投資出售(新購)補充項目Acc.Depr.-Equip.累計折舊－機器設備Acc.Depr.-OtherFA累計折舊－其他設備BadDebtAll.-AR,NR備抵呆帳－應收帳款BadDebtAll.-Other其他應收款備抵呆帳BadDebtAll.Overdue催收款－備抵呆帳Bonds&C.B.長期負債－公司債CapitalizedInterest資本化之利息支出DepositedPledged-L-T質押定存－長期投資FinishedGoods存貨--商品及製成品Inventory-Building存貨－成屋待售Inventory-Land存貨－土地Inventory-Construct.存貨－在建房屋L-TInv-EquitySecur長投–股票及基金L-TInv-FixedIncome長投–債券L-TInv-Fund長投–償債基金L-TInv-RealEstate長投–土地及其他L-TLoanToOthers什項資產－長期借支Long-termBorrowings長期負債－長期借款LossAll.-S-TInv短期投資－備抵跌價LossAll.-L-TInv.長期投資備抵損失N/RDiscounted應收票據貼現OtherInventories其他存貨─在途存貨OtherMisc.Inv.什項資產－閒置資產PledgedDepositS-T質押定存－短期投資PledgedDeposit-O-NCA質押定存－其他資產RawMaterials,Supply存貨--原料及物料Receivable-Overdue催收款淨額Receivable-Overdue.G催收款毛額Reserv-Disp.FA.Gain處分資產收益公積Reserve-Donation捐贈收入公積Reserve-L-TInv.長期投資資本公積Reserve-Other其他資本公積Reserve-PaidIn股票溢價公積Reserve-Revalat.FA資產增值公積Reserve-TreasuryStk庫藏股交易公積Reval-Equipment重估增值－機器設備Reval-Land重估增值－土地Reval-OtherFA重估增值－其他設備S-TInv.-EquitySecu短期投資－權益証券Acc.Depr.-Building累計折舊－房屋及建築Allow.-Invent.Valu.存貨備抵跌價損失BorrowFmNon-Finan.短期借款－非金融機構Defer-Install.Sale分期付款銷貨遞延利息InstallmentPayable長期負債－應付租賃L-TInv-FXAdjust.長期投資外幣換算調整LTDebtP-After10Y長期負債償還─十年上LTDebtPay-Next3YR長期負債償還─次三年LTDebtPay-Next4YR長期負債償還─次四年LTDebtPay-Next5YR長期負債償還─次五年LTDebtPay-Next6YR長期負債償還─次六年LTDebtPay-Next7YR長期負債償還─次七年LTDebtPay-Next8YR長期負債償還─次八年LTDebtPay-Next9YR長期負債償還─次九年LTDebtPay-NextYR長期負債還款─次一年LTDebt-PayNext2YR長期負債還款─次二年OtherL-TBorrowing長期負債－非金融機關OtherL-TTariff長期負債－應付關稅款PledgedDepositOCA質押定存－其他流動資Reval-Building重估增值－房屋及建築Var.Allocation存貨差異分攤WorkinProcess存貨--半成品及在製品RelatedParty關係人交易ContingentLiab.保証之或有負債GuaranteDeposit-CPC工程履約背書保証Int.Rev.-Rel-Party利息收入－關係人InterestExp.-Relate利息支出－關係人LoanfmRelatedPar.應付關係人融資LoanToRel-Party應收關係人借支Non-Op.Inc-Rel-Party營業外收入－關係人A/P&N/P-Related應付帳款票據－關係人A/R&N/R-Related應收帳款票據－關係人Disp.Gain-Rel-Party財產交易利益－關係人Disp.Loss-Rel-Party財產交易損失－關係人Expense,Cost-Related費用業外支出－關係人PurchasesfmRelated進貨外包加工－關係人Sales-RelatedParty銷貨加工收入－關係人Pension退休金項目Acc.Benef.Oblig.累積給付義務DiscountRate折現率FundedStatus提撥狀況FundingPolicy-Fund.退休金提撥率InterestCost利息成本NetPeriodPension淨退休金成本Non-VestedBenef.Ob.非既得給付義務PensionPlanReturn退休基金資產報酬率PojectedBenefitOb.預計給付義務Remain.Serv.Period平均剩餘服務年限SalaryGrowthRate薪資水準增加率ServiceCost服務成本Unrecog.PriorCost未認列前期服務成本UnrecognizedG/L未認列退休金損益VestedBenef.Oblig.既得給付義務Accr.PensionCost-Cur應計退休金負債－流動Add.Benef.-Future未來薪資增加之影響數Adj.toMin.Liab.補列之應計退休金負債Amortization-Oblig.未認過渡給付義務攤銷FairValue-Pension退休基金資產之公平價ProjectRetu.OnPlan退休基金資產預期報酬Unrecog.NetTransit.未認列過渡性淨給付義補充項目DateofTax1扣抵稅額餘額日DateofTax1扣抵稅額餘額日TaxCredit股東可扣抵稅額TaxCredit股東可扣抵稅額TaxExp.-Current所得稅費用－當期TaxExp.-Current所得稅費用－當期TaxExp.-Deferred所得稅費用－遞延TaxExp.-Deferred所得稅費用－遞延Tax1%稅額扣抵比率Tax1%稅額扣抵比率Defr.TaxAsst.-Curr遞延所得稅資產－流動Defr.TaxAsst.-Curr遞延所得稅資產－流動Defr.TaxAsst.-NCur遞延所得稅資產－非流Defr.TaxAsst.-NCur遞延所得稅資產－非流Defr.TaxLiab.-Cur遞延所得稅負債－流動Defr.TaxLiab.-Cur遞延所得稅負債－流動Defr.TaxLiab.-NCur遞延所得稅負債－非流Defr.TaxLiab.-NCur遞延所得稅負債－非流Cost營業成本明細Excise,CommodityTax貨物稅FactoryOverhead製造費用FinishedGood-ending期末製成品／商品FinishedGoods-Begin期初製成品／商品FreightExpense運費LaborCost直接人工MerchandisePurchase本期進貨OtherMisc.Costs其他營業成本Packing包裝費RawMaterialsCost原物料耗用Semi-goodsPurchased購入半成品TotalManu.Cost本期投入製造成本TotalProductCosts製成品成本合計Trans.To/FromOther其他調整項WorkinProcess-Begin期初在製品WorkinProcess-End期末在製品CostVariation&Adj其他調整（轉列分攤）TotalCostOfSales營業成本合計SG&AExpenses營業費用明細AdvertisingExpenses廣告費BadDebts呆帳Commodity-SG&A貨物裞－SG&ADepreciation-SG&A折舊／攤提Freight&Export運費及出口費用LaborCosts-SG&A薪資支出MiscellaneousTaxes稅捐OtherSG&AExpenses其他營業費用Packing-SG&A包裝PatentRoyalty-SG&A權利金及技術R&DCosts-SG&A研究發展費Rent-SG&A租金SalesCommission銷貨佣金TotalSG&AExpenses營業費用合計OH製造費用明細AdvertisingExpenses廣告費（製）Commission-shipping佣金支出（製）Depreciation-SG&A折舊／攤提（製）DistributionCost-OH運費（製）IndirectLabor-OH間接人工（製）IndirectMaterial-OH間接材料（製）Load&Unload-OH港口裝卸費（製）Loss-InventoryValu.存貨跌價損失（製）Misc.Duties-SG&A稅捐（製）OtherMisc.Overhead其他製造費用Packing-OH包裝費（製）Power,Fuel&Water-OH水電動力費（製）R&DCost-Overhead研究發展費用（製）Rent-OH租金支出（製）TotalFactoryOH製造費用合計PatentRoyalties-OH權利金技術報酬金(製)Repair&Maintenance維修費（製）Subcontractor-OH加工費（製）比率表(L-TLiab.+SE)/FA%長期資金適合率(A)A/R&N/RTurnover應收帳款週轉率(次)AcidTest速動比率BadDebt/Revenue呆帳費用率BPS(A)每股淨值(A)BPS(B)每股淨值(B)BPS(C)每股淨值(C)CashReinvest%現金再投資％CFO/CL%現金流量比率ContingentLiab%或有負債比率Current%流動比率D/ERatio總負債/總淨值比Days-A/PTurnover應付帳款付現天數Days-A/RTurnover平均收帳天數Days-InventoryTurn.平均售貨天數Debt/Eqity%借款依存度DegreeofFin.Lever財務槓桿度DegreeofOp.Lever.營運槓桿度EmployeeFee%用人費用率EPS每股盈餘EPS-NetIncome常續性EPSEquityTurnover淨值週轉率(次)Equity/TA%淨值/總資產FixedAssetTurnover固定資產週轉率(次)FixedAssets/Emply每人配備率GrossMargin%營業毛利率Int.Exp./Debt有息負債利率InventoryTurnover存貨週轉率(次)Liabilities%負債比率NetIncome%稅後淨利率NetIncome%-ExcDisp常續性利益率(稅後)NetNon-op.Inc./Rev.業外收支率NetOperatingCycle淨營業週期(日)NumbersofEmployee員工人數Op.Inc.Completion%營業利益達成率OperatingExp.%營業費用率OperatingIncome%營業利益率Pre-TaxIncome%稅前淨利率PreTaxIncom/Capital稅前純益/實收資本PS-Cashflow每股現金流量QOQ%-NetIncome稅後淨利變動率QOQ%-OperatingInc.營業利益變動率QOQ%-Sales營收變動率RetentionRatio內部保留比率ReturnonAssets-A%資產報酬率(A)%ReturnonAssets-C%總資產報酬率ReturnonEquity%-C淨值報酬率－稅前ReturnonEquity%-A淨值報酬率─稅後ReturnonEquity%-C淨值報酬率-CRevenueCompletion%營收達成率SalesPerEmployee每人營收TCRITCRI信用評等TimesInterestEarned利息保障倍數YOY%-FixedAssets固定資產成長率YOY%-NetIncome稅後淨利成長率YOY%-Pre-TaxIncome稅前淨利成長率YOY%-RecurringInc.經常淨利成長率YOY%-ReturnonTA總資產報酬成長率YOY%-TotalAssets總資產成長率YOY%-TotalEquity淨值成長率C/FAdequacyRatio現金流量允當％EBTCompletion%稅前淨利達成率EffectiveTaxRate有效稅率GrossMarginGrwoth營業毛利成長率%InterestExp.%利息支出率Inv.&A-R/Equity存貨及應收帳款／淨值NetIncomeGth%稅後常續性利益成長率NICompletion%淨利達成率％Oper.Income/Capital營業利益／實收資本比OperationInc./Emply每人營業利益PBRPBR當季季底PERPER當季季底PS-OperatingIncome每股營業利益(元)PS-Pre_TaxIncome每股稅前淨利(元)PS-Sales每股營業額(元)R&D%研究發展費用率ReturnonAssets-B%資產報酬率(B)%ReturnOnAssets-C%資產報酬率(C)%ReturnonEquity%-B淨值報酬率─常續利益TotalAssetTurnover總資產週轉率(次)YOY%-Oper.Income營業利益成長率YOY%-Ordin.Income經常淨利成長率YOY%-Sales營收成長率 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