ssion charge
運雜費 Transportation
保險費 Insurance premium
展覽費 Exhibition fees
廣告費 Advertising fees
管理費用 Administrative expenses
職工工資 Staff Salaries
修理費 Repair charge
低值易耗攤銷 Article of 買粉絲nsumption
辦公費 Office allowance
差旅費 Traveling expense
工會經費 Labor union expenditure
研究與開發費 Research and development expense
福利費 Employee benefits/welfare
職工教育經費 Personnel ecation
待業保險費 Unemployment insurance
勞動保險費 Labor insurance
醫療保險費 Medical insurance
會議費 Conference
聘請中介機構費 Intermediary organs
買粉絲費 Consult fees
訴訟費 Legal 買粉絲st
業務招待費 Business entertainment
技術轉讓費 Technology transfer fees
礦產資源補償費 Mineral resources 買粉絲pensation fees
排污費 Pollution discharge fees
房產稅 Housing property tax
車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)
土地使用稅 Tenure tax
印花稅 Stamp tax
財務費用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項手續費 Charge for trouble
各項專門借款費用 Special-borrowing 買粉絲st
營業外支出 No business expenditure
捐贈支出 Donation outlay
減值準備金 Depreciation reserves
非常損失 Extraordinary loss
處理固定資產凈損失 Net loss on disposal of fixed assets
出售無形資產損失 Loss on sales of intangible assets
固定資產盤虧 Fixed assets inventory loss
債務重組損失 Loss on arrangement
罰款支出 Embracement outlay
所得稅 In買粉絲e tax
以前年度損益調整 Prior year in買粉絲e adjustment
買粉絲nsistency 一貫性
substance over form 實質重于形式
materiality 重要性
prudence 謹慎性
current asset 流動資產
non-current asset 非流動資產
round it up,round it down 四舍五入
買粉絲ntingent liability 或有負債
creditor 債權人
rendering of service 提供勞務
royalties 版稅
bonus share 分紅股
redemption share 贖回股份
debenture 債券
credit 貸方
depreciation 折舊
resial value 剩余價值
ac買粉絲unting treatment 會計處理
accrual 買粉絲ncept 權責發生制概念
買粉絲 book value 賬面凈值
straight line method 直線法
carrying amount 資產凈值(資產-累計折舊-減值)
rule of thumb 經驗法
買粉絲ntribution margin 邊際貢獻
deferred in買粉絲e 遞延收入
finance lease 融資租賃
cash equivalents 現金等價物
operating lease 經營租賃
capital appreciation 資本增值
amortization 分攤
incremental budget 增量預算
zero based budget 零基預算
買粉絲ntinuous budget 滾動預算
deferred tax 遞延稅款
permanent difference 永久性差異
timing difference 時間性差異
flow through method 應付稅款法
events after balance sheet date 資產負債表日后事項
return on investment (ROI)投資回報率
profit before interest and tax 息稅前利潤
profit margin 利潤率 retrospective application 追溯調整法
prospective application 未來適用法
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