[原创][原创]一点会计专业英语入门级别基础知识（希望对大家有帮助）_中华会计网校论坛
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我是会计专业的，下面我整理的一些基础单词，希望对大家有帮助。可能不是很全，大家参考其他帖子。另外个人认为会计专业英语最好的书是立信会计出版社编的《会计专业英语》（不是托），第四版了，常勋先生编写的，里面分录很多，有基础的也有提高的，例如外币业务和合并财务报表什么的都有。大家有兴趣的可以买一下，看看里面的例子，用英语做分录不怕了。最基本的借是Dr,贷是Cr。necessitate 使成为必须 modern business 现代企业financial position 财务状况operation 经营agency 机构 代理人stockholder 股东performance 业绩evaluate 评价holdings 拥有的股份financial data 财务数据financial strength 财务实力fund 资金subdivision 分支decdsion making 决策budgets 预算financial executives财务经理performance report 业绩报告cost-benefict data 成本效益数据tax returns 纳税申报单GAAP （generally accepted accounting principles）公认会计准则Accounting entity 会计主体Going concern 持续经营Measuring unit计量单位Accounting period 会计期间Historical cost 历史成本&&&&&&&&Objectivity 客观性financial statement 财务报告balance sheet 资产负债表income statement 损益表statement of cash flows 现金流量表asset 资产liability 负债owner’s equity 业主权益accounting equation 会计等式current asset 流动资产long-term asset 长期资产normal operating cycle 正常经营周期marketable securities 有价证券accounts receivable 应收账款prepaid insurance 预付保险费supplies on hand 在用物料fixed assets 固定资产plant and equipment 厂场设备depreciable asset 应折旧资产original cost 原始成本store fixtures 店面装置 accumulated depreciation 累计折旧book value 账面价值intangible asset 无形资产patent 专利权trademark 商标franchise 特许经营权goodwill 商誉copyrights 版权obligation 义务current liability流动负债 notes payable 应付票据accounts payable 应付账款accrued salaries payable 应计未付薪金income tax payable 应付所得税property tax payable 应付财产税mortgage payable 应付抵押借款bonds payable 应付债券residual 剩余的discharge 清偿sole proprietorship 独资partnership 合伙corporation 股份有限公司state corporation law 州公司法segregate 分开capital stock
股本retained earnings 留存收益comparable 可比的undistributed earings未分配收益withdraw 提取engage in 参与discretion 自由决定boare of directors 董事会dividend payable 应付股利statement of owner’s equity 业主权益表merchandising company 商业公司revenue 收入expense 费用net income 净收益net loss 净损失operating results 经营成果cost of goods sold 销货成本operating expenses 营业费用sales returns d allowances 销货退回和折让sales discounts 销售折扣gross sales 销货总额net sales销货净额ending inventory 期末存货net purchases 购货净额purchases returns and allowances 购货退还及折让purchases discounts 购货折扣transportation in 购货运费transportation out 销货运费intermediate 中间的cost of goods available for sale 可供销售的商品成本gross profit on sales 销货毛利selling expenses 销货费用administrative expenses 管理费用sales salaries expense 销货人员薪金advertising expense 广告费depreciation expense 折旧费insurance expense 保险费rent expense 租赁费用office salaries expense 办事人员薪金utilities expense 公用事业费supplies expense 物料用品费interest income 利息收益inerset expense 利息费用financial income and expense 财务费用和收益extraordinary items 非常项目catastrophic 大灾难的short-term liquidity 短期偿债能力working capital 运营成本current ration 流动比率quick ration 速动比率inventory turnover 存货周转率average collection period 平均收账期leder 分类账two column account 两栏式帐户normal balance 正常余额transaction 交易double-entry bookkeeping system 复式记账法source document 原始凭证check stub 支票存根journal 日记账records of original entry 原始记录簿chronological 按时间顺序的journalize 做分录transcribe 抄录chart of accounts 帐户一览表income summary 收益汇总control account 控制帐户subsidiary ledger 辅助分类账perpetual inventory system 永续盘存制running balance 逐笔结计余额制overdrew 透支special journal 特种日记账general journal 普通日记账sales journal 销售日记账 sales on credit terms 赊销cash receipts journal 现金收入日记账invoice register 发票登记簿purchases journal 购买日记账cash disbursements journal 现金支出日记账division of labor 分工aggregate 合计accounting cycle 会计循环temporary accounts 暂时性帐户fiscal year 财务年度credit term 赊销条件cash discount 现金折扣billed price 帐单价格transportation term 运输条件freight prepaid 运费预付freight collect 货到收运费remit 汇款FOB destination 目的地交货FOB shipping point 发运地交货cash on delivery 付款提货carrier 运输业者notification 通知credit memo 贷项通知单realty agency 房地产经纪人purchase requisition 请购单stock 存货recorder points 再定货点purchasing department 购货部门price lists 价目表quotations 清单表suppliers’ catalogs 供应商商品目录sales invoice 销货发票receiving department 收货部门adjusting procedure 调整程序trial balance 试算平衡表apportion 按比例分配accrue 计提insurance premium 保险费expire 满期dubscription 预定deferred credit 递延贷项accrued expense 应计费用accrued revenue 应计收入periodic inventory system 定期盘存制worksheet 工作底稿statement of owners’ equtity 业主权益表capital contribution 资本投入interim financial statement 中期财务报表calendar year 日历年度fiscal year 财务年度closing procedure 结帐程序temporary account 暂时性帐户post-closing trial balance 结帐后试算平衡表assure 保证reversing entry 转回分录manual filing 手工归档retrieval 追溯
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無情者傷人命，傷人者不留命。
曾经有一個人说我，是一名孤单寂寞的人。
她，步风雪而來，说自己是一名丑陋的人。
她，带来生与死，以及我不能明白的解答。
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谢谢!希望我们都能顺利过关!
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谢谢，搬走了
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这个不错，比较浅显易懂。能不能再帮忙列几个常用分录啥的啊～～谢谢谢谢。。。
做人凡事要静，静静地来，静静地去，静静努力，静静收获，切忌喧哗。
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谢LZ.祝我们都好运.
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会计英语词汇大全:损益类&Profit&and&loss
会计英语词汇大全:损益类&Profit&and&loss
分类：&& 更新：&& 来源：网络
会计英语词汇大全:损益类&Profit&and&loss捐赠支出 Donation outlay
减值准备金 Depreciation reserves
非常损失 Extraordinary loss
处理固定资产净损失 Net loss on disposal of fixed assets
出售无形资产损失 Loss on sales of intangible assets
&&& 会计大全:损益类 Profit and loss &&& 收入 Income &&& 业务收入 OPERATING INCOME &&& 主营业务收入 Prime operating revenue &&& 产品销售收入 Sales revenue &&& 服务收入 Service revenue &&& 其他业务收入 Other operating revenue &&& 材料销售 Sales materials &&& 代购代售 &&& 包装物出租 Wrappage lease &&& 出让资产使用权收入 Remise right of assets revenue &&& 返还所得税 Reimbursement of income tax &&& 其他收入 Other revenue &&& 投资收益 Investment income &&& 短期投资收益 Current investment income &&& 长期投资收益 Long-term investment income &&& 计提的委托贷款减值准备 Withdrawal of entrust loans reserves &&& 补贴收入 Subsidize revenue &&& 国家扶持补贴收入 Subsidize revenue from country &&& 其他补贴收入 Other subsidize revenue &&& 营业外收入 NON-OPERATING INCOME &&& 非货币性交易收益 Non-cash deal income &&& 现金溢余 Cash overage &&& 处置固定资产净收益 Net income on disposal of fixed assets &&& 出售无形资产收益 Income on sales of intangible assets &&& 固定资产盘盈 Fixed assets inventory profit &&& 罚款净收入 Net amercement income &&& 支出 Outlay &&& 业务支出 Revenue charges &&& 主营业务成本 Operating costs &&& 产品销售成本 Cost of goods sold &&& 服务成本 Cost of service &&& 主营业务税金及附加 Tax and associate charge &&& 营业税 Sales tax &&& 消费税 Consumption tax &&& 城市维护建设税 Tax for maintaining and building cities &&& 资源税 Resources tax &&& 土地增值税 Increment tax on land value &&& 5405 其他业务支出 Other business expense &&& 销售其他材料成本 Other cost of material sale &&& 其他劳务成本 Other cost of service &&& 其他业务税金及附加费 Other tax and associate charge &&& 费用 Expenses &&& 营业费用 Operating expenses &&& 代销手续费 Consignment commission charge &&& 运杂费 Transpotation &&& 保险费 Insurance premium &&& 展览费 Exhibition fees &&& 广告费 Advertising fees &&& 管理费用 Adminisstrative expenses &&& 职工工资 Staff Salaries &&& 修理费 Repair charge &&& 低值易耗摊销 Article of consumption &&& 办公费 Office allowance &&& 差旅费 Travelling expense &&& 工会经费 Labour union expenditure &&& 研究与开发费 Research and development expense &&& 福利费 Employee benefits/welfare &&& 职工经费 Personnel education &&& 待业保险费 Unemployment insurance &&& 劳动保险费 Labour insurance &&& 医疗保险费 Medical insurance &&& 会议费 Coferemce &&& 聘请中介机构费 Intermediary organs &&& 咨询费 Consult fees &&& 诉讼费 Legal cost &&& 业务招待费 Business entertainment &&& 技术转让费 Technology transfer fees &&& 矿产资源补偿费 Mineral resources compensation fees &&& 排污费 Pollution discharge fees &&& 房产税 Housing property tax &&& 车船使用税 Vehicle and vessel usage license plate tax(VVULPT) &&& 土地使用税 Tenure tax &&& 印花税 Stamp tax &&& 财务费用 Finance charge &&& 利息支出 Interest exchange &&& 汇兑损失 Foreign exchange loss &&& 各项手续费 Charge for trouble &&& 各项专门借款费用 Special-borrowing cost &&& 营业外支出 Nonbusiness expenditure &&& 捐赠支出 Donation outlay &&& 减值准备金 Depreciation reserves &&& 非常损失 Extraordinary loss &&& 处理固定资产净损失 Net loss on disposal of fixed assets &&& 出售无形资产损失 Loss on sales of intangible assets &&& 固定资产盘亏 Fixed assets inventory loss &&& 债务重组损失 Loss on arrangement &&& 罚款支出 Amercement outlay &&& 所得税 Income tax &&& 以前年度损益调整 Prior year income adjustment
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会计基础horngren_acct7_ch01-1.ppt 62页
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会计基础horngren_acct7_ch01-1
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Accounting and theBusiness Environment Chapter 1 Objective 1 Use accounting vocabulary
Accounting... Accounting... Business Activities Financing Activities. Obtaining capital from owners and creditors. Repaying creditors and paying a return to owners. Investing Activities. Spending the capital it receives in ways that are productive and will help the business achieve its objectives. Buying and selling assets to be used in the business. Business Activities (continued) Operating Activities. Selling goods and services to customers. Employing managers and workers. Buying and producing goods and services. Paying taxes. Importance of Accounting accounting is concerned with:
The provision of information in financial term that will help in decisions concerning resource allocation, and the preparation of reports in financial terms describing the effects of past resource allocation decisions. Users of Accounting Information Users of Accounting Information Financial vs. Managerial Accounting Financial Accounting – Information for people outside of the company Managerial Accounting – Information for internal decision makers Governing Organizations FASB – Financial Accounting Standards Board SEC – Securities and Exchange Commission AICPA – American Institute of Certified Public Accountants IMA – Institute of Management Accountants Standards of Professional Conduct The Authority Underlying Accounting Ethics Audit Examination of company’s financial situation Performed by independent accountants Sarbanes-Oxley Act
Criminal offense to falsify financial statements Public Companies Accounting Oversight Board
Monitors work of accountants
Types of Business Organizations Proprietorships – A business is owned by a single individual. Partnerships – A business is owned by two or more owners. Corporations – A business is owned by stockholders. Proprietorships What are some advantages? total undivided authority no restrictions
正在加载中，请稍后...一、资产类& Assets
&流动资产&&&&&&&&&&&&&&&& Current assets&货币资金&&&&&&&&&&&&&&&& Cash and cash equivalents1001 现金&&&&&&&&&&&&&&&& Cash1002 银行存款&&&&&&&&&&&&&&&& Cash in bank&&&&&&&&&& 1009 其他货币资金 Other cash and cash equivalents&&&& '100901&&&& 外埠存款 Other city Cash in bank&&&& '100902&&&& 银行本票 Cashier's cheque &&&& '100903&&&& 银行汇票 Bank draft &&&& '100904&&&& 信用卡&&&&&&&&&&&&&&&& Credit card &&&& '100905&&&& 信用证保证金 L/C& Guarantee deposits&&&& '100906&&&& 存出投资款 Refundable deposits1101 短期投资&&&&&&&&&&&&&&&& Short-term investments&&&& '110101 股票 Short-term investments - stock&&&& '110102 债券 Short-term investments - corporate bonds&&&& '110103 基金 Short-term investments - corporate funds&&&& '110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves&应收款&&&&&&&&&&&&&&&& Account receivable1111 应收票据&&&&&&&&&&&&&&&& Note receivable&&&&&&&&&&&&&&& &银行承兑汇票 Bank acceptance &商业承兑汇票 Trade acceptance 1121 应收股利&&&&&&&&&&&&&&&& Dividend receivable1122 应收利息&&&&&&&&&&&&&&&& Interest& receivable1131 应收账款&&&&&&&&&&&&&&&& Account receivable1133 其他应收款&&&&&&&&&&&&&&&& Other notes receivable1141 坏账准备&&&&&&&&&& Bad debt reserves1151 预付账款&&&&&&&&&&&&&&&& Advance money1161 应收补贴款&& Cover deficit by state subsidies of receivable&库存资产&&&&&&&&&&&&&&&& Inventories1201 物资采购&&&&&&&&&&&&&&&& Supplies purchasing1211 原材料&&&&&&&&&&&&&&&& Raw materials1221 包装物&&&&&&&&&&&&&&&& Wrappage 1231 低值易耗品& Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品&&&&&&&&&&&&&&&& Semi-Finished goods1243 库存商品&&&&&&&&&&&&&&&& Finished goods1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages1301 待摊费用&&&& Deferred and prepaid expenses&长期投资&&&&&&&&&&&&&&&& Long-term investment&&&&&&&&&&& 1401 长期股权投资 Long-term investment on stocks&&&& '140101&&& 股票投资 Investment on stocks&&&& '140102&&& 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds&&&&&&&&&&&&&&&& &&&& '140201&&& 债券投资 Investment on bonds&&&&&&&&&&&&&&&& &&&& '140202&&& 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves&股权投资减值准备 Stock rights investment depreciation reserves&债权投资减值准备 Bcreditor's rights investment depreciation reserves1431 委托贷款&&&&& Entrust loans &&&& '143101 本金 Principal &&&& '143102 利息 Interest &&&& '143103 减值准备 Depreciation reserves1501 固定资产&&&&& Fixed assets &房屋&&&&&&&&&&&&&&&& Building &建筑物&&&&&&&&&&&&&&&& Structure&机器设备&&&&& Machinery equipment &运输设备&&&& Transportation facilities &工具器具&&&&&&&&&&&&&&&& Instruments and implement1502 累计折旧&&&&&&&&&&&&&&&& Accumulated depreciation&&&&&&&&&&&&&&&&& 1505 固定资产减值准备 Fixed assets depreciation reserves&房屋、建筑物减值准备 Building/structure depreciation reserves&机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资&&&&&&&&&&&&&&&& Project goods and material&&&& '160101&&& 专用材料 Special-purpose material&&&& '160102&&& 专用设备 Special-purpose equipment &&&& '160103&&& 预付大型设备款 Prepayments for equipment&&&& '160104&&& 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程&&&&&&&&&&&&&&&& Construction-in-process&&&&&&&&&&&&&&&&&&&&& &安装工程&&&&&&&&&&&&&&&& Erection works &在安装设备& Erecting equipment-in-process&技术改造工程 Technical innovation project&大修理工程&&&&&&&&&&&&&&&& General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets 1801 无形资产&&&&&&&&&&&&&&&& Intangible assets&&&&&&&&&&&&&&&&&&&&&&&&&& &专利权&&&&&&&&&&&&&&&& Patents&&&&&&&&&& &非专利技术&&&&&&&&&&&&&&&& Non-Patents&&&& &商标权&&&&&&&&&&&&&&&& Trademarks, Trade names&&&&&&&&&&&&&&&&&&&&&&& &著作权&&&&&&&&&&&&&&&& Copyrights&&&&&& &土地使用权&&&&&&&&&&&&&&&& Tenure&商誉&&&&&&&&&&&&&&&& Goodwill&&&&&& 1805 无形资产减值准备 Intangible Assets depreciation reserves&专利权减值准备 Patent rights depreciation reserves&商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges &待处理财产损溢 Wait deal assets loss or income&&&&&&&&&&&& 1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income&&&&&&&&&&&& &&&& '191101待处理流动资产损溢 Wait deal intangible assets loss or income&&&&&&&&&&&& &&&& '191102待处理固定资产损溢 Wait deal fixed assets loss or income&&
二、负债类& Liability&&&&&&
短期负债&&&&&&&&&&&&&&&& Current liability&&&&&&& 2101 短期借款&&&&&&&&&&&&&&&& Short-term borrowing2111 应付票据&&&&&&&&&&&&&&&& Notes payable&&&&&&&& &银行承兑汇票 Bank acceptance &商业承兑汇票 Trade acceptance 2121 应付账款&&&&&&&&&&&&&&&& Account payable2131 预收账款&&&&&&&&&&&&& Deposit received 2141 代销商品款& Proxy sale goods revenue2151 应付工资&&&&&&&&&&&&&&&& Accrued wages 2153 应付福利费& Accrued welfarism 2161 应付股利&&&&&&&&&&&&&&&& Dividends payable&&&&&&&&&&&& 2171 应交税金&&&&&&&&&&&&&&&& Tax payable&&&& '217101& 应交增值税 value added tax payable&&&&&&&&&&&&&&&&&& &&&&&&&& '&&&&&&&& 进项税额 Withholdings on VAT&&&&&&&& '&&&&&&&& 已交税金 Paying tax&&&&&&&& '&&&&&&&& 转出未交增值税 Unpaid VAT changeover&&&&&&&& '&&&&&&&& 减免税款 Tax deduction&&&&&&&& '&&&&&&&& 销项税额 Substituted money on VAT&&&&&&&& '&&&&&&&& 出口退税 Tax reimbursement for export &&&&&&&& '&&&&&&&& 进项税额转出 Changeover withnoldings on VAT&&&&&&&& '&&&&&&&& 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax&&&&&&&& '&&&&&&&& 转出多交增值税 Overpaid VAT changeover&&&&&&&& '&&&&&&&& 未交增值税 Unpaid VAT&&&& '217102 应交营业税 Business tax payable&&&& '217103 应交消费税 Consumption tax payable&&&& '217104 应交资源税 Resources tax& payable&&&& '217105 应交所得税 Income tax payable&&&&&&&&&&& &&&& '217106 应交土地增值税 Increment tax on land value payable&&&& '217107 应交城市维护建设税 Tax for maintaining and building cities payable&&&& '217108 应交房产税& Housing property tax payable&&&& '217109 应交土地使用税 Tenure tax payable&&&& '217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable&&&& '217111 应交个人所得税 Personal income tax payable2176 其他应交款&&&&&&&&&&&&&&&& Other fund in conformity with paying2181 其他应付款& Other payables2191 预提费用&&&&&&&&&&&& Drawing expense in advance &其他负债&&&&&&&&&&&&&&&& Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债&&&&&&&&&&&&&&&& Anticipation liabilities&长期负债&&&& Long-term Liabilities&&&& 2301 长期借款&&&&&&&&&&&&&&&& Long-term loans&一年内到期的长期借款 Long-term loans due within one year&一年后到期的长期借款 Long-term loans due over one year2311 应付债券&&&&&&&&&&&&&&&& Bonds payable &&&& '231101 债券面值 Face value, Par value&&&& '231102 债券溢价 Premium on bonds &&&& '231103 债券折价 Discount on bonds &&&& '231104 应计利息 Accrued interest 2321 长期应付款& Long-term account payable&应付融资租赁款 Accrued financial lease outlay&一年内到期的长期应付 Long-term account payable due within one year&一年后到期的长期应付 Long-term account payable over one year2331 专项应付款&&&&&&&&&&&&&&&& Special payable&一年内到期的专项应付 Long-term special payable due within one year&一年后到期的专项应付 Long-term special payable over one year2341 递延税款&&&&&&&&&&&&&&&& Deferral taxes
三、所有者权益类 OWNERS' EQUITY
资本&&&&&&&&&& Capita3101 实收资本(或股本) Paid-up capital(or stock) &实收资本&&&&&&&&&&&&&&&& Paicl-up capital &实收股本&&&&&&&&&&&&&&&& Paid-up stock 3103 已归还投资& Investment Returned&公积 3111 资本公积&&&&&&&&&&&&&&&& Capital reserve&&&&&&&&&&&&&&&&&& &&&& '311101&& 资本(或股本)溢价 Cpital(or Stock) premium&&&& '311102&& 接受捐赠非现金资产准备 Receive non-cash donate reserve&&&& '311103&& 股权投资准备 Stock right investment reserves &&&& '311105&& 拨款转入& Allocate sums changeover in&&&& '311106&& 外币资本折算差额 Foreign currency capital &&&& '311107&& 其他资本公积 Other capital reserve&&&&&&&&&&&&&&& 3121 盈余公积&&&&&&&&&&&&&&&& Surplus reserves &&&& '312101&& 法定盈余公积 Legal surplus&&&& '312102&& 任意盈余公积 Free surplus reserves&&&& '312103&& 法定公益金 Legal public welfare fund&&&& '312104&& 储备基金& Reserve fund&&&& '312105&& 企业发展基金 Enterprise expension fund&&&& '312106&& 利润归还投资 Profits capitalizad on return of investment&利润&&&&&&&&&&&&&&&& Profits3131 本年利润&&&&&&&&&&&&&&&& Current year profits3141 利润分配&&&&&&&&&&&&&&&& Profit distribution &&&& '314101&&& 其他转入 Other chengeover in&&&& '314102&&& 提取法定盈余公积 Withdrawal legal surplus&&&& '314103&&& 提取法定公益金 Withdrawal legal public welfare funds&&&& '314104&&& 提取储备基金 Withdrawal reserve fund&&&& '314105&&& 提取企业发展基金 Withdrawal reserve for business expansion&&&& '314106&&& 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund&&&& '314107&&& 利润归还投资 Profits capitalizad on return of investment&&&& '314108&&& 应付优先股股利 Preferred Stock dividends payable& &&&& '314109&&& 提取任意盈余公积 Withdrawal other common accumulation fund&&&& '314110&&& 应付普通股股利 Common Stock dividends payable&&&& '314111&&& 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)&&&& '314115&&& 未分配利润 Undistributed profit
四、成本类& Cost
4101 生产成本&&&& Cost of manufacture&&&&& '410101& 基本生产成本 Base cost of manufacture&&&&& '410102& 辅助生产成本 Auxiliary cost of manufacture4105 制造费用&&&&&&&&&&&&&&&& Manufacturing overhead&材料费&&&&&&&&&&&&&&&& Materials&管理人员工资 Executive Salaries&奖金&&&&&&&&&&&&&&&& Wages&退职金&&&&&&&&&&&&&&&& Retirement allowance&补贴&&&&&&&&&&&&&&&& Bonus&外保劳务费&& Outsourcing fee&福利费&&&&&&&&&&&&&&&& Employee benefits/welfare&会议费&&&&&&&&&&&&&&&& Coferemce&加班餐费&&&&&&&&&&&&&&&& Special duties&市内交通费&&&&&&&&&&&&&&&& Business traveling&通讯费&&&&&&&&&&&&&&&& Correspondence&电话费&&&&&&&&&&&&&&&& Correspondence&水电取暖费&&&&&&&&&&&&&&&& Water and Steam&税费&&&&&&&&&&&&&&&& Taxes and dues&租赁费&&&&&&&&&&&&&&&& Rent&管理费&&&&&&&&&&&&&&&& Maintenance&车辆维护费&&&&&&&&&&&&&&&& Vehicles maintenance&油料费&&&&&&&&&&&&&&&& Vehicles maintenance&培训费&&&&&&&&&&&&&&&& Education and training&接待费&&&&&&&&&&&&&&&& Entertainment&图书、印刷费 Books and printing&运费&&&&&&&&&&&&&&&& Transpotation&保险费&&&&&&&&&&&&&&&& Insurance premium&支付手续费& Commission&杂费&&&&&&&&&&&&&&&& Sundry charges&折旧费&&&&&&&&&&&&&&&& Depreciation expense&&&&&&&& &机物料消耗& Article of consumption&劳动保护费&&&&&&&&&&&&&&&& Labor protection fees&季节性停工损失 Loss on seasonality cessation4107 劳务成本&&&&&&&&&&&&&&&& Service costs
五、损益类& Profit and loss
&收入&&&&&&&&&&&&&&&& Income &业务收入&&&&&&&&&&&&&&&& OPERATING INCOME5101 主营业务收入 Prime operating revenue&产品销售收入 Sales revenue&服务收入&&&&&&&&&&& Service revenue5102 其他业务收入 Other operating revenue&材料销售&&&&&&&&&&&&&&&& Sales materials&代购代售 &包装物出租& Wrappage lease&出让资产使用权收入 Remise right of assets revenue&返还所得税&&&&&&&&&&&&&&&& Reimbursement of income tax&其他收入&&&&&&&&&&&&&&&& Other revenue5201 投资收益&&&&&&&&&&&&&&&& Investment income&短期投资收益 Current investment income&长期投资收益 Long-term investment income&计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入&&&&&&&&&&&&&&&& Subsidize revenue&国家扶持补贴收入 Subsidize revenue from country&其他补贴收入 Other subsidize revenue5301 营业外收入& NON-OPERATING INCOME&非货币性交易收益 Non-cash deal income&现金溢余&&&&&&&&&&&&&&&& Cash overage&处置固定资产净收益 Net income on disposal of fixed assets &出售无形资产收益 Income on sales of intangible assets&&& &固定资产盘盈 Fixed assets inventory profit &罚款净收入& Net amercement income&支出&&&&&&&&&&&&&&&& Outlay&业务支出&&&&&& Revenue charges5401 主营业务成本 Operating costs&产品销售成本 Cost of goods sold&服务成本&&&&&&&&&&&&&&&& Cost of service5402 主营业务税金及附加 Tax and associate charge &营业税&&&&&&&&&&&&&&&&& Sales tax &消费税&&&&&&&&&&&&&&&&& Consumption tax &城市维护建设税 Tax for maintaining and building cities &资源税&&&&&&&&&&&&&&&& Resources tax &土地增值税& Increment tax on land value5405 其他业务支出 Other business expense &销售其他材料成本 Other cost of material sale&其他劳务成本 Other cost of service&其他业务税金及附加费 Other tax and associate charge &费用&&&&&&&&&&&&&&&& Expenses 5501 营业费用&&&&&&&&&&&&&&&& Operating expenses&代销手续费&&&&&&&&&&&&&&&& Consignment commission charge&运杂费&&&&&&&&&&&&&&&& Transpotation&保险费&&&&&&& Insurance premium&展览费&&&&&&& Exhibition fees&广告费&&&&&&& Advertising fees 5502 管理费用&&&& Adminisstrative expenses &职工工资&&&& Staff Salaries&修理费&&&&&&& Repair charge &低值易耗摊销 Article of consumption&办公费&&&&&&& Office allowance &差旅费&&&&&&& Travelling expense&工会经费&&&&& Labour union expenditure &研究与开发费 Research and development expense&福利费&&&&&&& Employee benefits/welfare&职工教育经费 Personnel education &待业保险费&&&&&&&&&&&&&&&& Unemployment insurance &劳动保险费& Labour insurance&医疗保险费& Medical insurance &会议费&&&&&&& Coferemce&聘请中介机构费 Intermediary organs &咨询费&&&&&&& Consult fees&诉讼费&&&&&&& Legal cost &业务招待费& Business entertainment &技术转让费& Technology transfer fees&矿产资源补偿费 Mineral resources compensation fees&排污费&&&&&&& Pollution discharge fees&房产税&&&&&&& Housing property tax &车船使用税& Vehicle and vessel usage license plate tax(VVULPT)&土地使用税& Tenure tax&印花税&&&&&&& Stamp tax5503 财务费用&&&& Finance charge &利息支出&&&& Interest exchange &汇兑损失&&&& Foreign exchange loss&各项手续费&& Charge for trouble&各项专门借款费用 Special-borrowing cost 5601 营业外支出&& Nonbusiness expenditure &捐赠支出&&&& Donation outlay&减值准备金& Depreciation reserves&非常损失&&&& Extraordinary loss&处理固定资产净损失 Net loss on disposal of fixed assets &出售无形资产损失 Loss on sales of intangible assets&&& &固定资产盘亏 Fixed assets inventory loss &债务重组损失 Loss on arrangement&罚款支出&&&& Amercement outlay5701 所得税&&&&&&& Income tax&以前年度损益调整 Prior year income adjustment
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