[資訊]常用英文的會計科目-損益表

損益表Income Statement

營業收入毛額 Gross Sales
銷貨退回及折讓 Sales Discount
營業收入淨額 Net Sales
營業成本 Cost Of Goods Sold
營業毛利 Gross Profit
聯屬公司間未實現銷貨Unearned-RelatedSale
營業費用 Operating Expenses
營業費用─推銷費用Oper.Exp.-Promotion
營業費用─管理費用Operating Exp.-ADM
營業費用─研究發展Operatin Expense-R&D
營業利益 Operating Income
利息收入 Interest Income
投資收入／股利收入Investment Income
處分投資利得 Gain-Disposal Inv.
投資跌價損失回轉 Rev of Loss on Inv.
處分資產利得 Gain-Disposal F/A
存貨跌價損失回轉 Rev of Loss on Invty
兌換盈益 Exchange Gain
其他收入 Otr Non-Operate Inc.
營業外收入合計 Total Non-Op.Income
利息支出 Interest Expenses
投資損失 Investment Loss
處分投資損失 Loss-Disposal Inv.
投資跌價損失 Loss on Inv Revaluat
處分資產損失 Loss-Disposal F/A
兌換損失 Exchange Loss
存貨評價損失 Valu. Loss on Inv.
其他損失 Other Non-Oper. Exp.
營業外支出合計 Total Non-Op. Exp.
稅前淨利 Pre-Tax Income
所得稅費用 Income Tax Expense
經常利益 Ordinary Income
停業部門損益 Discont'd Dpt. G/L
非常項目 Extraordinary G/L
累計影響數 Cumulative Effects
本期稅後淨利 Net Income
每股盈餘(元) Earning Per Share
加權平均股本 Wght. Avg. Stocks
發放特別股股息 Preferred Stock-Div.
稅前息前淨利 EBIT
稅前息前折舊前淨利 EBITDA
常續性利益(稅後) Net Income-Exc Dispo