會計學文章彙整(Posts collection of Accounting)

發展階段(development stage)
資訊中介(Information intermediary) · 金融中介(financial intermediary)
會計科目(Account)
聯屬公司(affiliated company)
少數股權(Minority interest)
資本租賃(capital lease)
無形資產(intangible asset)
會計帳簿(Account Books) · 會計傳票(Accountant subpoena) · 會計憑證(Accounting Documents)
記帳本位
會計年度(fiscal year)
資產(Asset) · 費用(cost) · 權益(equity) · 收入(income) · 負債(Liability)
現金流量表(Cash flow statement/Statement of Cash Flows)
資產負債表(Balance Sheet/Statement of Financial Position)
損益表(Income Statement/Statement of Comprehensive Income)
股東權益變動表(Statement of changes in equity)
交易行為(trade behaviors)
會計要素(accounting element)

借方
資產(Asset)

費用類 [支出類 ](Expenses)

　銷貨成本(Operating costs)
　　進貨(Purchases)
　　進貨費用 (進貨退出及讓價) (進貨折扣)(Purchase expenses)
　　進料(material purchased)

　營業費用 [銷管費用](Operating expenses)
　　銷售費用
　　管理費用(general expenses)
　　製造費用(manufacturing overhead)
　　勞務成本(service costs)
　　業務成本(agency costs)
　　推銷費用(selling expenses)
　　研究及發展費用(research and development expenses)

　營業外支出 [營業外費用](Non-operating expenses)
　　利息費用(Interest expense)
　　投資損失(Investment loss)
　　商品盤損(Loss on physical inventory)
　　處分資產損失(Loss on disposal of investments)
　　負債性特別股股息(dividends on preferred stock liabilities)
　　兌換損失(foreign exchange loss)
　　減損損失(impairment loss)

貸方
負債(Liabilities)
　流動負債(Current liabilities)
　　銀行透支(Bank overdraft)
　　短期借款(Bank loan)
　　應付票據(Notes payable)
　　應付費用(Accrued expenses)
　　其他應付款(Other accrued expenses payable)
　　預收款項(unearned receipts)
　　估計負債
　　或有負債
　　預收款項(unearned receipts)
　　一年內到期長期負債(current portion of longterm liabilities)

　長期負債(Long-Term liabilities)
　　應付公司債(Bonds payable)
　　長期借款(Long-term debt payable)
　　抵押借款
　　長期應付票據及款項(long-term notes and accounts payable)
　　估計應付土地增值稅(accrued liabilities for land tax revaluation incremen)
　　應計退休金負債(accrued pension liabilities)
　　其他負債(other liabilities)

　遞延負債(deferred liabilities)

　其他負債(Other liabilities)
　　存入保證金(Guarantee deposits received)
　　代收款(Receipts under custody)
　　暫收款(Temporary credits)

業主權益(Owners' equity)

　業主資本(Capital)

　本期損益

　資本公積(Additional paid-in capital)
　　股票溢價(additional paid-in capital in excess of par)
　　受贈公積(donated surplus)

　保留盈餘(Retained earnings/Accumulated deficit)
　　法定盈餘公積(legal reserve)
　　特別盈餘公積(special reserve)
　　未分配盈餘(retained earningsunappropriated)

　業主往來

　權益調整(Equity adjustments)
　　金融商品未實現損益(Unrealized gain or loss on financial instrument)
　　累積換算調整數(cumulative translation adjustment)
　　未認列為退休金成本之淨損失(net loss not recognized as pension cost)
　　未實現重估增值(unrealized revaluation increments)
　　庫藏股(treasury stock)

　少數股權(Minority interest)

收入類(Revenue)

　營業收入(Operating revenue)
　　銷貨收入(Sales revenue)
　　(銷貨退回及讓價)(Sales return)
　　(銷貨折讓)(Sales discounts and allowances)
　　勞務收入(Service revenue)
　　業務收入(agency revenue)

　營業外收入 [非營業收入](Non-operating revenue)
　　利息收入[財務收入](Interest revenue)
　　房租收入(Rent revenue)
　　佣金收入(Commissions income)
　　投資收入(Investment income)
　　商品盤盈(Gain on physical inventory)
　　現金短溢
　　處分資產得利
　　兌換利益(foreign exchange)
　　處分投資收益(gain on disposal of investments)
　　處分資產溢價收入(gain on disposal of assets)
　　減損迴轉利益(Gain on reversal of impairment loss)