Anonymous
Anonymous asked in 教育與參考考試 · 1 decade ago

幫我翻譯英文會計科目..........!!

照順序唷

Gross revenue(+) _ Trade

_ Interco

Sales returns and allowances(-)

Net revenue

Raw Materials

Direct Labor

Overhead

Overhead-depreciation

Quantity variance

Royalty

Cost of goods sold(-)

Gross profit

Operating expenses(-)

Selling expenses

Freight

General and administrative expenses

Research and development expenses

Total operating expenses

Operating income (loss)

Non-operating income and gain :(+)

Interest income

Investment gain

Foreign exchange gain

Gain on disposal of equipment and other assets

Other income

Non-operating expense and loss :(-)

Interest expense

Investment loss

Foreign exchange loss

Loss on disposal of equipment and other assets

Other loss

Earning Before income tax (EBIT)

Profit sharing

Tax

Adjustment

Profit after income tax (PAT):

2 Answers

Rating
  • 1 decade ago
    Favorite Answer

    Gross revenue(+) _ Trade_ Interco銷貨收入

    Sales returns and allowances(-)銷貨退回及折讓

    Net revenue銷貨收入淨額

    Raw Materials直接材料

    Direct Labor直接人工

    Overhead製造費用

    Overhead-depreciation製造費用-折舊

    Quantity variance數量差異

    Royalty專利權

    Cost of goods sold(-)銷貨成本

    Gross profit銷貨毛利

    Operating expenses(-)營業費用

    Selling expenses推銷費用

    Freight運費

    General and administrative expenses管理費用

    Research and development expenses研發費用

    Total operating expenses總營業費用

    Operating income (loss)營業利益(損失)

    Non-operating income and gain :(+)非營業收入及利益

    Interest income利息收入

    Investment gain投資利益

    Foreign exchange gain外幣兌換利益

    Gain on disposal of equipment and other assets處分設備及其他資產利益

    Other income其他收益

    Non-operating expense and loss :(-)非營業費及損失

    Interest expense利息費用

    Investment loss投資損失

    Foreign exchange loss外幣兌換損失

    Loss on disposal of equipment and other assets處分設備及其他資產損失

    Other loss其他損失

    Earning Before income tax (EBIT)稅前盈餘

    Profit sharing利潤分配

    Tax所得稅

    Adjustment調整項目

    Profit after income tax (PAT):稅後盈餘

    Source(s): 上市公司財務長
  • honey
    Lv 5
    1 decade ago

    不僅會計專業,連英文都超強,佩服

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