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account[E5kaunt]n.计算, 帐目, 说明, 估计, 理由vi.说明, 总计有, 认为, 得分vt.认为accountAccount is business you do with for example a bank.I have no bank account, or I have a lot of money in my bank account.账户account[E5kaJnt]n.报导； （书面或口头）报告an exciting account of the match对这次比赛激动人心的报导These accounts show no consistency.这些报道前后不一。The newspaper's account of the so-called reshuffle of the financial ministry was a complete fiction.报纸对所谓的财政部人事改组的报导完全是捏造的。考虑；顾及利益He put his knowledge to good account.他使知识发挥了效益。账目The accounts show we have spent more than we received.账目表明我们支出多于收入。All the accounts of the firm were certified as correct.公司所有帐目被证明为正确无误。When the inspection group declared that the accounts checked, the staff all cheered.当检查组宣布帐目核对无误时,职工们都欢呼了起来。所欠账目account payable应付账款account receivable应收账款Your account is still unpaid.你的帐还没付。科目；账户He paid the money into his bank account.他把钱存在他的银行账户上。bring (sb.) to account (for)解释；惩罚on account of因为；由于not on any account绝不；千万不要on one's own account为了私利；责任自负；独自accountvi., vt.认为I account myself well paid.我自认为收入颇佳。account for解释；说明：She could not account for her mistake.她无法解释其错误。I can't account for Peter's un- happiness.我说不出彼得不高兴的原因。How do you account for all the accidents in series?你怎么解释这接二连三地发生的事故呢?I want you to account for each sum of the money you spent.我要你说明你所花掉的每一笔钱的用途。Can you account for the serial failures in our experiment?你能解释我们实验屡屡失败的原因吗?account[E5kaunt]n.户头, 帐目报告, 报道; 说明, 记事原因考虑利益, 重要性The accounts are perfectly in order.帐目有条不紊。Please give me an account of your trip.请你告诉我你旅行的情况。account[E5kaunt]vt.认为...如何[后接宾语及补足语]Iaccount myself well paid.我认为我得的报酬不少。account[E5kaunt]vi.解释; 说明; [指数量等]占; 打死, 击落;【体】得(分) (for)We can not account for his failure in the English examination.我们无法解释他为什么在英语考试中未考好。according to all accounts (=by all accounts)根据各方面所说according to all accounts (=from all accounts)根据各方面所说accountfor说明原因, 解释说出(钱等的)用途, 交待(资产)下落捕获; 打死, 击落(在数量上)占【体】得(分)ask an account请求付帐; 请求回答an open account来往帐目, 未结算帐目balance accounts与...结清帐目, (跟某人)算账, (向某人)报复settle accounts与...结清帐目, (跟某人)算账, (向某人)报复square accounts与...结清帐目, (跟某人)算账, (向某人)报复balance accounts with sb.与...结清帐目, (跟某人)算账, (向某人)报复settle accounts with sb.与...结清帐目, (跟某人)算账, (向某人)报复square accounts with sb.与...结清帐目, (跟某人)算账, (向某人)报复bring to account责问, 质问, 要求说明call to account责问, 质问, 要求说明bring sb. to account责问, 质问, 要求说明call sb. to account责问, 质问, 要求说明by one's own account据某人自己说cast accounts计算; 算帐charge sth. to sb.'s account把....记入某人帐内put down sth. to sb.'s account把....记入某人帐内close an account with与 ...结清帐目close one's accounts with与 ...结清帐目cook the accounts[口]造假帐doctor the accounts[口]造假帐find no account in sth.认为某事对自己没有好处find one's account in sth.认为某事对自己有好处for account of为...代理for the account(证券交易所的交易)待结算日结账for the account and risk of(证券交易所的经纪人)代...买卖而盈亏由...自负from all accounts从各种说法来估计give a bad account of oneself[俚贬]干得差劲, 表现不好give a good account of oneself[俚贬]干得差劲, 表现不好give a good account of oneself为自己辨护, 证明有理表现不错, 取得很好的成绩give an account of报告, 叙述, 说明render an account of报告, 叙述, 说明go to one's account死be called to one's account死sent to one's account死go to one's long account死be called to one's long account死sent to one's long account死hand in one's account(s)死have an account to settle with sb.与某人有旧帐要清算; 与某人有争执待解决hold ... in great account极重视hold ... of much account看重,重视hold ... of no account看轻, 藐视in account with与...有生意来往keep accounts记帐做会计员keep an account of记录, 记载keep account with与 ... 继续交易, 与...有帐务往来lay one's account with把...估计在内; 期待; 指望lay one's account on把...估计在内; 期待; 指望lay one's account for把...估计在内; 期待; 指望leave out of account不予考虑, 不予重视, 置之度外leave sb. out of account不予考虑, 不予重视, 置之度外leave sth. out of account不予考虑, 不予重视, 置之度外make (much)account of重视, 看重make little account of轻视, 看轻make light account of轻视, 看轻make no account of轻视, 看轻no account[美]无价值的; 无关紧要的; 不可取的, 不可靠的; 无社会地位的人of (much) account重要的(man of account 要人)of no account不重要的, 无价值的on account先付, 暂付, 用赊购的办法; 用分期付款的办法on account of因为, 由于; 为了on all accounts (=on every account)无论如何, 总之, 从各方面考虑on any account无论如何on no account (=not on any account)决不可以, 切莫on one's own account为了自己依靠自己自担风险on sb.'s account为了某人的缘故on this account由于这个[那个]缘故on that account由于这个[那个]缘故open an account with与...开一往来户头; 开了...的头pay ... on account把...付作定钱place to the account of并入...帐内pass to the account of并入...帐内render an account开送帐单; 报帐send in an account开送帐单; 报帐run up an account赊欠, 挂账; 负债; 登账sale on account赊销settle accounts with与...结算, 清算; 向...报仇square accounts with与...结算, 清算; 向...报仇Short accounts make long friends.[谚]若要交情久, 帐目要分明。take account of (=take into account)考虑, 斟酌, 计及take an account of把...列表, 把...登帐take no account of对...不予考虑; 对...不予重视the great account【宗】最后审判日the last account【宗】最后审判日There is no accounting for tastes.[谚]人各有所好。turn toaccount account利用, 从中获利put toaccount account利用, 从中获利turn toaccount good account利用, 从中获利put toaccount good account利用, 从中获利absorption account费用或成本分摊帐户, 附属帐abstract account摘要[月计]帐户accretion account增殖帐户accrued debit account应收款项帐户accrued dividends account应计股利帐accumulation accounts累积帐户active bank account尚有存款的银行户头activity account业务帐户adjunct account增价[附加, 附属]帐户adjust account整理[清理]帐目adjust accounts复算, 核算adjusting account调整帐户advance account预支款advances received account预收款帐户adventure account特种委托帐(投机买卖帐)affiliated account附属帐户agency account代理帐; 代理机构会计agio account贴水帐目agreement account支付协定帐目aid account经济援助帐户all banks account全国银行帐户annual account年度帐annuity trust account年金信托户applied manufacturing expenses account制造费用分摊帐户appropriation account拨款帐, 盈余分拨帐arbitrage accounts定裁帐, 国外转汇[套汇]帐assets and liabilities accounts资产及负债帐户assets reduction account资产减项帐户assigned account担保帐户attached account法院查封帐户audited accounts审计决算authorized capital stock account法定股本帐户auxiliary account辅助帐户back-to-back account对开帐户bad and doubtful account坏帐与呆帐balance account结余[轧平]帐目, 差额清算, 决算帐户balance sheet accounts资产负债表帐户bank check account银行支票户bear account卖主帐, 空头账户bills account票据帐目bills rediscounted account再贴现票据帐户blocked (money) account冻结[封存]帐户bond account债券帐户bond investment account债券投资帐项bonus account红利帐户, 奖金帐目, 差额帐bonds and shares account公债及股票帐户book account帐面借贷科目; 往来帐户branch accounts联行帐, 支店(分店)帐户, 分类帐,branch control account分支机构统制帐户branch office general account支店往来帐户budget account预算帐户[科目]budgetary expenditures account预算支出帐户budgetary receipts account预算收入帐户bull account买主帐, 多头账business fund account业务资金帐项capital account (C/A)资本帐户, 股本帐; 国际收支的资本项目capital adjustment account资本调整帐户capital assets account固定[资本]资产帐户capital expenditure account资本支出帐户, 基本建设支出帐户capital-in-excess account超额[溢收]资本帐户capital stock account股本帐capital stock and surplus account股本及公积金帐户card account总帐科目分类表cash account现金帐户cash over and short account现金盈亏帐户certified account经(会计师)证明的帐目charge account零售记帐, 记帐; 赊购制charges account杂费帐目check account对帐查帐; 支票帐户cheque account支票帐户, 活期存款帐户clearence account结算帐户clearing account待整理帐户; 过渡[暂记]帐户, 算帐户closed account已结帐; 结清的帐户closing balance account终结余额科目collect accounts收帐collecting-allocating account集合分配帐户collective account统制帐户[科目]; 集合帐户combined account混合帐户commercial account商业往来帐户; 厂商价款commercial clearing account贸易清算帐户commission account酬劳费帐目common account共同帐户consignment account委托销售帐目consignor 's sales account寄销人销售帐户consolidated fund abstract account统一基金摘要会计报告construction account建筑工程帐户consumed accounts消费帐continuing account继续结转帐户; 连续帐户contra account对方[对销]帐户, 抵销科目, 轧帐方式contra-asset account资产对销科目[抵消帐户]contractor 's account承包商帐contra-revenue account收入抵消帐户contra-valuation account对销计价帐户control account统制[统驭]帐目controlled accounts补助[明细]帐户controlled-resident account居民外币管制帐户conversion account换算[兑换]帐户, 转换帐correspondent account通汇银行的对应帐户, 代理帐户corresponding account出入相抵帐目, 对应帐户cost account成本帐户cost applied account实支成本帐户, 实支费用帐cost-calculation account成本计算帐户cost incurred account已发生成本帐户, 实际费用帐户cost of sales account销售成本帐creditaccount赊(欠)帐;信贷帐creditor 's account债权人帐户credit sale account赊销顾客帐户cross offaccounts销帐current account经常[往来]帐户current deposit account活期存款帐户current savings account活期储蓄存款custody account委托保管帐户debenture account债券帐户debt payable account应付债款帐户[帐目]debtor account借方[收项]帐目debtor and creditor account债权债务帐户deceased account存款人已死亡的银行帐户deferred account延期帐; 递延帐户deferred assets accounts递延资产帐户deferred charges account递延费用帐户deficit account亏损帐户delinquent accounts拖欠帐款, 过期客帐departmental account分部帐户, 分类帐departmental trading accounts分类营业计算deposit account储款购书户, 开户订购单位, 存款帐, 提存帐户deposit combined account综合存款帐户depreciation account折旧帐户disbursement account支付帐discretionary account委托帐户divided account补助帐dividend account股息帐户[目]dividend bank account股息存款专户dock landing account码头卸货帐单domestic exchange unsettled account国内汇兑未清结帐户donated surplus account捐赠盈余帐donation account捐赠帐户double column ledger account双栏分类帐户double entry account复式会计drawing account出支款项, 提款帐户; 预支佣金[工薪], 业主提款[往来]帐户entry account登帐equalization account平均股息帐equalization reserve account外汇平衡准备帐户, 平均准备帐户equity account剩余财产帐equity accounts主权帐户exchange equalization account外汇平衡帐户[平准帐项]exchange stabilization account外汇稳定帐户expenditure account开支[支出]帐目expense account开支帐, 费用帐, 营业费帐export account出口往来帐户external accounts境外帐户factory ledger controlling account工厂分类帐统制帐户false account假帐farm trust account农业信托帐户Federal sector account美国的联邦部门收支帐户, 联邦预算国民收入帐户fee checking account收费支票户fictitious account虚伪帐户fiduciary account托管户final accounts决算帐户, 期末帐单, 总结性报告; 结论financial assets and liabilities accounts金融资产负债帐
乐调人生百味
1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及 约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables 1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable 1185 应收退税款 income tax refund receivable 1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories 1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 1213 在途商品 goods in transit 1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄销制成品 consigned finished goods 1223 副产品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll 1252 预付租金 prepaid rents 1253 预付保险费 prepaid insurance 1254 用品盘存 office supplies 1255 预付所得税 prepaid income tax 1258 其它预付费用 other prepaid expenses 126 预付款项 prepayments 1261 预付货款 prepayment for purchases 1268 其它预付款项 other prepayments 128~129 其它流动资产 other current assets 1281 进项税额 VAT paid ( or input tax) 1282 留抵税额 excess VAT paid (or overpaid VAT) 1283 暂付款 temporary payments 1284 代付款 payment on behalf of others 1285 员工借支 advances to employees 1286 存出保证金 refundable deposits 1287 受限制存款 certificate of deposit-restricted 1291 递延所得税资产 deferred income tax assets 1292 递延兑换损失 deferred foreign exchange losses 1293 业主(股东)往来 owners'(stockholders') current account 1294 同业往来 current account with others 1298 其它流动资产-其它 other current assets - other 13 基金及长期投资 funds and long-term investments 131 基金 funds 1311 偿债基金 redemption fund (or sinking fund) 1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 长期投资 long-term investments 1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond investments 1323 长期不动产投资 long-term real estate in-vestments 1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments 14~ 15 固定资产 property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累积折旧 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧 -房屋及建物 accumulated depreciation - buildings 144~146 机(器)具及设备 machinery and equipment 1441 机(器)具 machinery 1448 机(器)具 -重估增值 machinery - revaluation increments 1449 累积折旧 -机(器)具 accumulated depreciation - machinery 151 租赁资产 leased assets 1511 租赁资产 leased assets 1519 累积折旧 -租赁资产 accumulated depreciation - leased assets 152 租赁权益改良 leasehold improvements 1521 租赁权益改良 leasehold improvements 1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements 156 未完工程及预付购置设备款 construction in progress and prepayments for equipment 1561 未完工程 construction in progress 1562 预付购置设备款 prepayment for equipment 158 杂项固定资产 miscellaneous property, plant, and equipment 1581 杂项固定资产 miscellaneous property, plant, and equipment 1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments 1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment 16 递耗资产 depletable assets 161 递耗资产 depletable assets 1611 天然资源 natural resources 1618 天然资源 -重估增值 natural resources -revaluation increments 1619 累积折耗 -天然资源 accumulated depletion - natural resources 17 无形资产 intangible assets 171 商标权 trademarks 1711 商标权 trademarks 172 专利权 patents 1721 专利权 patents 173 特许权 franchise 1731 特许权 franchise 174 著作权 copyright 1741 著作权 copyright 175 计算机软件 computer software 1751 计算机软件 computer software cost 176 商誉 goodwill 1761 商誉 goodwill 177 开办费 organization costs 1771 开办费 organization costs 178 其它无形资产 other intangibles 1781 递延退休金成本 deferred pension costs 1782 租赁权益改良 leasehold improvements 1788 其它无形资产-其它 other intangible assets - other 18 其它资产 other assets 181 递延资产 deferred assets 1811 债券发行成本 deferred bond issuance costs 1812 长期预付租金 long-term prepaid rent 1813 长期预付保险费 long-term prepaid insurance 1814 递延所得税资产 deferred income tax assets 1815 预付退休金 prepaid pension cost 1818 其它递延资产 other deferred assets 182 闲置资产 idle assets 1821 闲置资产 idle assets 184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 1841 长期应收票据 long-term notes receivable 1842 长期应收帐款 long-term accounts receivable 1843 催收帐款 overdue receivables 1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties 1848 其它长期应收款项 other long-term receivables 1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 185 出租资产 assets leased to others 1851 出租资产 assets leased to others 1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation 1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others 186 存出保证金 refundable deposit 1861 存出保证金 refundable deposits 188 杂项资产 miscellaneous assets 1881 受限制存款 certificate of deposit - restricted 1888 杂项资产 -其它 miscellaneous assets - other ================================================================================ 2 负债 liabilities 21~ 22 流动负债 current liabilities 211 短期借款 short-term borrowings(debt) 2111 银行透支 bank overdraft 2112 银行借款 bank loan 2114 短期借款 -业主 short-term borrowings - owners 2115 短期借款 -员工 short-term borrowings - employees 2117 短期借款 -关系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other 212 应付短期票券 short-term notes and bills payable 2121 应付商业本票 commercial paper payable 2122 银行承兑汇票 bank acceptance 2128 其它应付短期票券 other short-term notes and bills payable 2129 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable 2131 应付票据 notes payable 2137 应付票据 -关系人 notes payable - related parties 2138 其它应付票据 other notes payable 214 应付帐款 accounts pay able 2141 应付帐款 accounts payable 2147 应付帐款 -关系人 accounts payable - related parties 216 应付所得税 income taxes payable 2161 应付所得税 income tax payable 217 应付费用 accrued expenses 2171 应付薪工 accrued payroll 2172 应付租金 accrued rent payable 2173 应付利息 accrued interest payable 2174 应付营业税 accrued VAT payable 2175 应付税捐 -其它 accrued taxes payable- other 2178 其它应付费用 other accrued expenses payable 218~219 其它应付款 other payables 2181 应付购入远汇款 forward exchange contract payable 2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies 2183 买卖远汇溢价 premium on forward exchange contract 2184 应付土地房屋款 payables on land and building purchased 2185 应付设备款 Payables on equipment 2187 其它应付款 -关系人 other payables - related parties 2191 应付股利 dividend payable 2192 应付红利 bonus payable 2193 应付董监事酬劳 compensation payable to directors and supervisors 2198 其它应付款 -其它 other payables - other 226 预收款项advance receipts 2261 预收货款 sales revenue received in advance 2262 预收收入 revenue received in advance 2268 其它预收款 other advance receipts 227 一年或一营业周期内到期长期负债 long-term liabilities -current portion 2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion 2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle 2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion 2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion 228~229 其它流动负债 other current liabilities 2281 销项税额 VAT received(or output tax) 2283 暂收款 temporary receipts 2284 代收款 receipts under custody 2285 估计售后服务/保固负债 estimated warranty liabilities 2291 递延所得税负债 deferred income tax liabilities 2292 递延兑换利益 deferred foreign exchange gain 2293 业主(股东)往来 owners' current account 2294 同业往来 current account with others 2298 其它流动负债-其它 other current liabilities - others 23 长期负债 long-term liabilities 231 应付公司债 corporate bonds payable 2311 应付公司债 corporate bonds payable 2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable 232 长期借款 long-term loans payable 2321 长期银行借款 long-term loans payable - bank 2324 长期借款 -业主 long-term loans payable - owners 2325 长期借款 -员工 long-term loans payable - employees 2327 长期借款 -关系人 long-term loans payable - related parties 2328 长期借款 -其它 long-term loans payable - other 233 长期应付票据及款项 long-term notes and accounts payable 2331 长期应付票据 long-term notes payable 2332 长期应付帐款 long-term accounts pay-able 2333 长期应付租赁负债 long-term capital lease liabilities 2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties 2338 其它长期应付款项 other long-term payables 234 估计应付土地增值税 accrued liabilities for land value increment tax 2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able 235 应计退休金负债 accrued pension liabilities 2351 应计退休金负债 accrued pension liabilities 238 其它长期负债 other long-term liabilities 2388 其它长期负债-其它 other long-term liabilities - other 28 其它负债 other liabilities 281 递延负债 deferred liabilities 2811 递延收入 deferred revenue 2814 递延所得税负债 deferred income tax liabilities 2818 其它递延负债 other deferred liabilities 286 存入保证金 deposits received 2861 存入保证金 guarantee deposit received 288 杂项负债 miscellaneous liabilities 2888 杂项负债 -其它 miscellaneous liabilities - other ================================================================================ 3 所有者权益 owners' equity 31 资本 capital 311 资本（或股本） capital 3111 普通股股本 capital - common stock 3112 特别股股本 capital - preferred stock 3113 预收股本 capital collected in advance 3114 待分配股票股利 stock dividends to be distributed 3115 资本 capital 32 资本公积 additional paid-in capital 321 股票溢价 paid-in capital in excess of par 3211 普通股股票溢价 paid-in capital in excess of par- common stock 3212 特别股股票溢价 paid-in capital in excess of par- preferred stock 323 资产重估增值准备 capital surplus from assets revaluation 3231 资产重估增值准备 capital surplus from assets revaluation 324 处分资产溢价公积 capital surplus from gain on disposal of assets 3241 处分资产溢价公积 capital surplus from gain on disposal of assets 325 合并公积 capital surplus from business combination 3251 合并公积 capital surplus from business combination 326 受赠公积 donated surplus 3261 受赠公积 donated surplus 328 其它资本公积 other additional paid-in capital 3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions 33 保留盈余(或累积亏损) retained earnings (accumulated deficit) 331 法定盈余公积 legal reserve 3311 法定盈余公积 legal reserve 332 特别盈余公积 special reserve 3321 意外损失准备 contingency reserve 3322 改良扩充准备 improvement and expansion reserve 3323 偿债准备 special reserve for redemption of liabilities 3328 其它特别盈余公积 other special reserve 335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit) 3351 累积盈亏 accumulated profit or loss 3352 前期损益调整 prior period adjustments 3353 本期损益 net income or loss for current period 34 权益调整 equity adjustments 341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments 3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments 342 累积换算调整数 cumulative translation adjustment 3421 累积换算调整数 cumulative translation adjustments 343 未认列为退休金成本之净损失 net loss not recognized as pension cost 3431 未认列为退休金成本之净损失 net loss not recognized as pension costs 35 库藏股 treasury stock 351 库藏股 treasury stock 3511 库藏股 treasury stock 36 少数股权 minority interest 361 少数股权 minority interest 3611 少数股权 minority interest ================================================================================ 4 营业收入 operating revenue 41 销货收入 sales revenue 411 销货收入 sales revenue 4111 销货收入 sales revenue 4112 分期付款销货收入 installment sales revenue 417 销货退回 sales return 4171 销货退回 sales return 419 销货折让 sales allowances 4191 销货折让 sales discounts and allowances 46 劳务收入 service revenue 461 劳务收入 service revenue 4611 劳务收入 service revenue 47 业务收入 agency revenue 471 业务收入 agency revenue 4711 业务收入 agency revenue 48 其它营业收入 other operating revenue 488 其它营业收入-其它 other operating revenue 4888 其它营业收入-其它 other operating revenue - 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.芒果pai
【1】知觉绩效【2】感知利得例句1. The following results were found:(1) Different kind of price promotion was significantly positive effect on consumer's perceived benefit of sales promotion. 研究结果发现：(1)不同的价格促销对消费者知觉促销利益有正向影响。 2. In consumers' knowledge, perceived benefit and the cognition to company are the most obvious factors to affect relationship quality and behavior tendency. 本研究表明，品牌意识在消费者高科技消费品的品牌知识中起着基础性的作用，既是消费者对特定品牌形成认知的前提，也能强化消费者对品牌的价值感知。
优质英语培训问答知识库
