2023年財(cái)務(wù)會(huì)計(jì)英語(yǔ)專(zhuān)業(yè)詞匯大全

財(cái)務(wù)會(huì)計(jì)英語(yǔ)專(zhuān)業(yè)詞匯大全

apaymentorseriouspayments一次或多次付款

abatement扣減

absoluteandunconditionalpayments絕對(duì)和無(wú)條件付款

acceleratedpayment加速支付

acceptancedate接受日

acceptance接受

accession力U入

accessories附屬設(shè)備

accountability承擔(dān)責(zé)任的程度

accountingbenefits會(huì)計(jì)利益

accountingperiod會(huì)計(jì)期間

accountingpolicies會(huì)計(jì)政策

accountingprinciple會(huì)計(jì)準(zhǔn)則

accountingtreatment會(huì)計(jì)處理

accountsreceivables應(yīng)收賬款

accounts賬項(xiàng)

accreditedinvestors經(jīng)備案的投資人

accumulatedallowance累計(jì)準(zhǔn)備金

acknowledgementrequirement對(duì)承認(rèn)的要求

acquisitionofassets資產(chǎn)的取得

acquisitions兼并

ActonProductLiability（德國(guó)）生產(chǎn)責(zé)任法

action訴訟

actualownership事實(shí)上的所有權(quán)

additionalfilings補(bǔ)充備案

additionalmargin附加利差

additionalrisk附加風(fēng)險(xiǎn)

additions（設(shè)備的）附件

adjustedtaxbasis已調(diào)整稅基

adjustmentofyield對(duì)收益的調(diào)整

administrativefee管理費(fèi)

AdministrativeLaw（美國(guó)）行政法

advancenotice事先通知

advance放款

adversetaxconsequences不利的稅收后果

advertising做廣告

affiliatedgroup聯(lián)合團(tuán)體

affiliate附屬機(jī)構(gòu)

AfricanLeasingAssociation非洲租賃協(xié)會(huì)

after-taxrate稅后利率

aggregaterents合計(jì)租金

aggregaterisk合計(jì)風(fēng)險(xiǎn)

agreementconcerningrightsofexplorenaturalresources涉及自然資源開(kāi)發(fā)權(quán)的協(xié)議

agreement協(xié)議

alliances聯(lián)盟

allocationoffinanceincome財(cái)務(wù)收益分配

allowanceforlossesonreceivables應(yīng)收款損失備抵金

alternativeuses改換用途地使用

amenabilitytoforeigninvestment外國(guó)投資的易受控制程度

amendment修改

amortizationofdeferredloanfeesandrelatedconsideration遞延的貸款費(fèi)和相關(guān)的報(bào)酬的攤銷(xiāo)

amortizationschedule攤銷(xiāo)進(jìn)度表

amortize攤銷(xiāo)

amountofrecourse求償金額

amountofusage使用量

AMT（AlternativeMinimumTax）（美國(guó)）可替代最低稅

analogousto類(lèi)推為

annualbudget叩propriation年度預(yù)算撥款

appendix（契約性文件的）附件

applicablelaw適用法律

applicablesecuritieslaws適用的證券法律

applicabletaxlife適用的應(yīng)納稅壽命

appraisal評(píng)估

appraisers評(píng)估人員

appreciation溢價(jià)

appropriationprovisions撥款條例

appropriation侵占

approvalauthority核準(zhǔn)權(quán)

approval核準(zhǔn)

approximation近似

arbitraryandartificiallyhighvalue（承租人違約出租人收回租賃物時(shí)法官判決的）任意的和人

為抬高的價(jià)值

arbitration仲裁

arm'slengthtransaction公平交易

arrangement安排

arrest扣留

Article2A美國(guó)統(tǒng)一商法典關(guān)于法定融資租賃的條款

articlesofincorporation公司章程

AsiaLeaae亞洲租賃協(xié)會(huì)

assess評(píng)估

assetmanager設(shè)備經(jīng)理

assetriskinsurance資產(chǎn)風(fēng)險(xiǎn)保險(xiǎn)

assetsecuritization資產(chǎn)證券化

assetspecificity資產(chǎn)特點(diǎn)

assettracking資產(chǎn)跟蹤

asset-backedfinancing資產(chǎn)支持型融資

asset-basedlessor立足于資產(chǎn)的出租人

asset-orientedlessor（經(jīng)營(yíng)租賃中的）資產(chǎn)導(dǎo)向型出租人

asset資產(chǎn)

assignee受讓人

assignment讓與

association社團(tuán)

attheexpiry期限屆滿時(shí)

ATT（automatictransferoftitle）所有權(quán)自動(dòng)轉(zhuǎn)移

attachments附著物

attributes屬性

auctionsale拍賣(mài)

audits審計(jì)

authenticate認(rèn)證

authentication證實(shí)

authority當(dāng)局

authorize認(rèn)可

availabilityoffixedratemedium-termfinancing固定利率中期融資可得到的程度

available-for-salesecurities正供出售證券

averagelife平均壽命

averagemanagednetfinancedassets所管理的已籌資金資產(chǎn)凈額平均值

backed-upservicer替補(bǔ)服務(wù)者

balancesheetdate資產(chǎn)負(fù)債表日

bandwidth帶寬

bankaffiliates銀行的下屬機(jī)構(gòu)bankquote銀行報(bào)價(jià)

bankruptcycost破產(chǎn)成本

bankruptcycourt破產(chǎn)法院

bankruptcylaw破產(chǎn)法

bankruptcyproceedings破產(chǎn)程序

bankruptcy破產(chǎn)

bareboatcharterer光船承租人

bargainrenewaloption廉價(jià)續(xù)租任擇權(quán)

basicearningspershare每股基本收益

basicrent基本租金（各期應(yīng)付的租金）

beneficiaries受益人

big-ticketitems大額項(xiàng)目

billandcollect開(kāi)票和收款

bindingagreement有約束力的協(xié)議

blindvendordiscount賣(mài)主暗扣

bluebook藍(lán)皮書(shū)（美國(guó)二手市場(chǎng)設(shè)備價(jià)格手冊(cè)）

bookincome賬面收入

bookloses賬面虧損

boiTower借款人

BPO（bargainpurchaseoption）廉價(jià)購(gòu)買(mǎi)任擇權(quán)

bridgefacility橋式融通

bridge橋梁

brokerfee經(jīng)紀(jì)人費(fèi)

brokers經(jīng)紀(jì)人

build-to-suitleases（租賃物由承租人）承建或承造的租賃協(xié)議

bulldozer推土機(jī)

bundledadditionalservices（在一起的）附加服務(wù)

bundling捆綁（服務(wù)）

businessacquisition業(yè)務(wù)收購(gòu)

businessandoccupationtax營(yíng)業(yè)及升許可稅

businessgeneration業(yè)務(wù)開(kāi)發(fā)

businesstrust商業(yè)信托

by（e）-laws細(xì)則

byte字節(jié)

一、資產(chǎn)類(lèi)Assets

Fixedasserts固定資產(chǎn)stripebadassetsoff剝離不良資產(chǎn)

流動(dòng)資產(chǎn)Currentassets

貨幣資金Cashandcashequivalents

1001現(xiàn)金Cash

spotcash現(xiàn)款支付cashtransaction現(xiàn)款交易

1002銀行存款Cashinbank

Currentassetsofenterprisesshallincludecashonhand,cashinbank,marketablesecurities,

receivable,prepaymentsandinventory.

企業(yè)的流動(dòng)資產(chǎn)包括現(xiàn)金，銀行存款，有價(jià)證券，應(yīng)收和預(yù)付款項(xiàng)以及存貨等。

1009其他貨幣資金Othercashandcashequivalents

100901外埠1311\存款OthercityCashinbank

100902銀行本票？Cashier'scheque

100903銀行K：票Bankdraft

Thepaymentwasmadebybankdraft.用銀行的匯票支付。

Paymentcanbeintheformofapersonalcheck,bankdraftormoneyorder.支付形式多樣，

如個(gè)人支票、銀行匯票和郵匯。

Ihaveabankdraftintheamountoffivehundredthousanddollars.Itismadeoutinmyname.

我有一張50萬(wàn)元的銀行匯票，匯票上已有我的名字。

100904信用卡Creditcard

creditcarddetailsusuallymeansyourcreditcardnumberandtheexpirydate.信譽(yù)卡的細(xì)節(jié)

通常指你的信譽(yù)卡號(hào)碼和失效日期.

100905信用證保證金L/CGuaranteedeposits

100906存出投資款Refundabledeposits

Thedepositshallberefundableinfullamountin10daysafterthecontractexpiration,in

samecurrencyandexcludinginterestthereupon.

押金在合同終止后10天內(nèi)由甲方以相同幣種全額退還給乙方（不計(jì)利息）。

1101短期投資Short-terminvestments

Thecashdividendorinterestonashort-terminvestmentshouldbewrittenoffagainstthe

bookvalueoftheinvestmentwhenreceived,exceptforthoserecordedinthe''Dividend

Receivable/"account.

短期投資的現(xiàn)金股利或利息，應(yīng)于實(shí)際收到時(shí)，沖減投資的賬面價(jià)值，但已記入''應(yīng)收股利〃或''應(yīng)收利息〃

科目的現(xiàn)金股利或利息除外.

110101股票Short-terminvestments-stock

stockmarket股票市場(chǎng)stockyield股票收益

110102債券Short-terminvestments-corporatebonds

Companiescaneasilygetbankloans.Thecorporatebondmarketiswelldeveloped.

市場(chǎng)機(jī)制發(fā)育完全，企業(yè)容易獲得貸款。

110103基金Short-terminvestments-corporatefunds

110110其他Short-terminvestments-other

1102短期投資跌價(jià)準(zhǔn)備Short-terminvestmentsfallingpricereserves

USFederalreserves

應(yīng)收款A(yù)ccountreceivable

Finally,accordingtotherealityandcreditpolicy,somesuggestionsonhowtostrengthenthe

managementofaccountreceivablearegiven

根據(jù)實(shí)際情況，從信用政策入手，提出加強(qiáng)應(yīng)收帳款管理的具體措施.

1111應(yīng)收票據(jù)Notereceivable

銀行承兌匯票Bankacceptance

Bankacceptancebillplayedessentialfunctioninthisprocess.

這當(dāng)中銀行承兌匯票起到了至關(guān)重要的作用。

商業(yè)承兌匯票Tradeacceptance

Ifasellerextendscredittoatimedraft,theyhavemadeatradeacceptance.

如賣(mài)方開(kāi)出的是遠(yuǎn)期匯票，以此向買(mǎi)方提供信用，此時(shí)就做了一筆商業(yè)匯票承兌業(yè)務(wù)，

1121應(yīng)收股利Dividendreceivable

1122應(yīng)收利息Interestreceivable

1131應(yīng)收賬款A(yù)ccountreceivable

Followupaccountreceivableinaccordancewithprojectprocess.

根據(jù)項(xiàng)目進(jìn)程負(fù)責(zé)項(xiàng)目的款項(xiàng)回收。

Generally,enterpriseenhancementtakesaccountreceivable,theaccountreceivableinternal

controlsuperioritycanmoreunfold.一般認(rèn)為，企業(yè)對(duì)應(yīng)收賬款的重視加強(qiáng)，應(yīng)收賬款的內(nèi)部?jī)?yōu)勢(shì)會(huì)

被更多的展現(xiàn)出來(lái)。

1133其他應(yīng)收款Othernotesreceivable

1141壞賬準(zhǔn)備Baddebtreserves

Fifth,prudentaccountingprincipleswillbeadoptedandacompletesystemforwithdrawing

andwritingoffbaddebtreservefundestablished.第五，實(shí)行謹(jǐn)慎會(huì)計(jì)原則，建立完善呆帳準(zhǔn)備

金的計(jì)提和沖銷(xiāo)制度。

1151預(yù)付賬款A(yù)dvancemoney

Wewilladvancehimsomemoneyfortravelingexpenses.

1161（彌補(bǔ)赤字）應(yīng)收補(bǔ)貼款Coverdefic卜bystatesubsidiesofreceivable

庫(kù)存資產(chǎn)Inventories

1201物資采購(gòu)Suppliespurchasing

1211原材料Rawmaterials

Forcedownthepricesofrawmaterials壓低原材料價(jià)格

1221包裝物Wrappage

1231低值易耗品Low-valueconsumptiongoods

1232材料成本差異Materialscostvariance

ResponsibleforsettingupandmaintainingcostingsystemmanuallyandinERPsystem,

includestandardcost,costvarianceanalysisetc,獨(dú)立完成成本核算工作，建立工廠標(biāo)準(zhǔn)成本控制

系統(tǒng)，負(fù)責(zé)標(biāo)準(zhǔn)成本的建立和更新。

1241自制半成品Semi-Finishedgoods

1243庫(kù)存商品Finishedgoods

1244商品進(jìn)銷(xiāo)差價(jià)Differencesbetweenpurchasingandsellingprice

Forexample,foralongtimethepurchasingpricesofgrainandnon-staplefoodsweretoolow.

Inthecities,however,wecouldnotraisethesellingpricesbeyondacertainpoint.Thisledto

adisparitybetweenthepurchasingandsellingprices,sothestatehadtomakeupthe

difference.例如糧食，還有各種副食品，收購(gòu)價(jià)格長(zhǎng)期定得很低，這些年提高了幾次，還是比較低，而

城市銷(xiāo)售價(jià)格又不能高了，購(gòu)銷(xiāo)價(jià)格倒掛，由國(guó)家補(bǔ)貼。

1251委托加工物資Workinprocess-outsourced

Workinprocess在制品

1261委托代銷(xiāo)商品Trusttoandsellthegoodsonacommissionbasis

Trustt。交給...（保管、辦理等）

Iadviseyounottotrustimportantdocumentstohim?我勸你不要把重要文件交給他。

Commoditiescanbesoldbythecommercialdepartmentsonacommissionbasis.委托商業(yè)部

門(mén)代銷(xiāo)。

1271受托代銷(xiāo)商品Commissionedandsellthegoodsonacommissionbasis

Alltheequipmentwillbedeveloped,built,installedandcommissionedbySiemens.所有的設(shè)

備將由西門(mén)子開(kāi)發(fā)、制造、安裝和調(diào)試。

1281存貨跌價(jià)準(zhǔn)備Inventoryfallingpricereserves

1291分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages

bystages;instages分階段

1301待攤費(fèi)用Deferredandprepaidexpenses

Prepaidexpensesshallbeamortizedaccordingtoperiodbenefiting.待攤費(fèi)用應(yīng)當(dāng)按收益期分?jǐn)?/p>

長(zhǎng)期投資Long-terminvestment

1401長(zhǎng)期股權(quán)投資Long-terminvestmentonstocks

140101股票投資Investmentonstocks

140102其他股權(quán)投資Other*investmentonstocks

1402長(zhǎng)期債權(quán)投資Long-terminvestmentonbonds

140201債券投資Investmentonbonds

140202其他債權(quán)投資Otherinvestmentonbonds

1421長(zhǎng)期投資減值準(zhǔn)備Long-terminvestmentsdepreciationreserves

股權(quán)投資減值準(zhǔn)備Stockrightsinvestmentdepreciationreserves

債權(quán)投資減值準(zhǔn)備creditor"srightsinvestmentdepreciationreserves

1431委托貸款Entrustloans

143101本金Principal

Pleaserepayprincipalandinterest.請(qǐng)還本付息

143102利息Interest

Compoundinterest復(fù)利monthlyinterest月息Withoutinterestcharge無(wú)利息地

netinterest純利，凈賺floatinginterestrate浮動(dòng)利率

143103減值準(zhǔn)備Depreciationreserves

depreciationquota折舊配額

depreciationmethod折舊方法

Fourdepreciationmethods,whicharewidelyusedathomeandabroad,arediscussedin

detail.Theyarestraight-linedepreciation(SL),sumofyearsdigitsdepreciation,(SOYD),fixed

ratedepreciation(FRD)anddoubledecliningbalancedepreciation(DDB).

主要討論目前國(guó)內(nèi)外廣泛應(yīng)用的4種折舊方法，即直線折舊法(SL法)、年數(shù)總和折舊法(SOYD法)、

雙倍余額遞減折舊法(DDB法)、定率遞減折舊法(FRD法).

1501固定資產(chǎn)Fixedassets

房屋Building

建筑物Structure

機(jī)器設(shè)備Machineryequipment

運(yùn)輸設(shè)備Transportationfacilities

工具器具Instrumentsandimplement

1502累計(jì)折舊Accumulateddepreciation

Whenfixedassetsarerevaluedupwards,anyaccumulateddepreciationexistingatthedate

oftherevaluationshouldnotbecreditedtoincome.

固定資產(chǎn)重估時(shí)，任何在重估當(dāng)日存在的累計(jì)折舊不應(yīng)記入收益。

1505固定資產(chǎn)減值準(zhǔn)備Fixedassetsdepreciationreserves

房屋、建筑物減值準(zhǔn)備Building/structuredepreciationreserves

機(jī)器設(shè)備減值準(zhǔn)備Machineryequipmentdepreciationreserves

1601工程物資Projectgoodsandmaterial

160101專(zhuān)用材料Special-purposematerial

160102專(zhuān)用設(shè)備Special-purposeequipment

160103預(yù)付大型設(shè)備款Prepaymentsforequipment

160104為生產(chǎn)準(zhǔn)備的工具及器具Preparativeinstrumentsandimplementfor

Fabricate

1603在建工程Construction-in-process

安裝工程Erectionworks

AllsiteerectionworkswillbeperformedbytheBuyerunderthetechnicalinstructionofthe

Seller.所有的現(xiàn)場(chǎng)安裝工作都應(yīng)在賣(mài)方的技術(shù)指導(dǎo)下由買(mǎi)方完成。

在安裝設(shè)備Erectingequipment-in-process

技術(shù)改造工程Technicalinnovationproject

大修理工程Generaloverhaulproject

1605在建工程減值準(zhǔn)備Construction-in-processdepreciationreserves

1701固定資產(chǎn)清理Liquidationoffixedassets

1801無(wú)形資產(chǎn)Intangibleassets

專(zhuān)利權(quán)Patents

非專(zhuān)利技術(shù)Non-Patents

商標(biāo)權(quán)Trademarks,Tradenames

著作權(quán)Copyrights

土地使用權(quán)Tenure

商譽(yù)Goodwill

1805無(wú)形資產(chǎn)減值準(zhǔn)備IntangibleAssetsdepreciationreserves

專(zhuān)利權(quán)減值準(zhǔn)備Patentrightsdepreciationreserves

商標(biāo)權(quán)減值準(zhǔn)備trademarkrightsdepreciationreserves

1815未確認(rèn)融資費(fèi)用Unacknowledgedfinancialcharges

待處理財(cái)產(chǎn)損溢Waitdealassetslossorincome

1901長(zhǎng)期待攤費(fèi)用Long-termdeferredandprepaidexpenses

1911待處理財(cái)產(chǎn)損溢Waitdealassetslossorincome

191101待處理流動(dòng)資產(chǎn)損溢Waitdealintangibleassetslossorincome

191102待處理固定資產(chǎn)損溢Waitdealfixedassetslossorincome

二、負(fù)債類(lèi)Liability

短期負(fù)債Currentliability

2101短期借款Short-termborrowing

2111應(yīng)付票據(jù)Notespayable

銀行承兌匯票Bankacceptance

商業(yè)承兌匯票Tradeacceptance

2121應(yīng)付賬款A(yù)ccountpayable

2131預(yù)收賬款Depositreceived

2141代銷(xiāo)商品款Proxysalegoodsrevenue

2151應(yīng)付工資Accruedwages

2153應(yīng)付福利費(fèi)Accruedwelfarism

2161應(yīng)付股利Dividendspayable

2171應(yīng)交稅金Taxpayable

217101應(yīng)交增值稅valueaddedtaxpayable

21710101進(jìn)項(xiàng)稅額WithholdingsonVAT

21710102已交稅金Payingtax

21710103轉(zhuǎn)出未交增值稅UnpaidVATchangeover

21710104減免稅款Taxdeduction

21710105銷(xiāo)項(xiàng)稅額SubstitutedmoneyonVAT

21710106出口退稅Taxreimbursementforexport

21710107進(jìn)項(xiàng)稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT

21710108出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額Exportdeductdomesticsalesgoodstax

21710109轉(zhuǎn)出多交增值稅OverpaidVATchangeover

21710110未交增值稅UnpaidVAT

217102應(yīng)交營(yíng)業(yè)稅Businesstaxpayable

217103應(yīng)交消費(fèi)稅Consumptiontaxpayable

217104應(yīng)交資源稅Resourcestaxpayable

217105應(yīng)交所得稅Incometaxpayable

217106應(yīng)交土地增值稅Incrementtaxonlandvaluepayable

217107應(yīng)交城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcities

payable

217108應(yīng)交房產(chǎn)稅Housingpropertytaxpayable

217109應(yīng)交土地使用稅Tenuretaxpayable

217110應(yīng)交車(chē)船使用稅Vehicleandvesselusagelicenseplate

tax(VVULPT)payable

217111應(yīng)交個(gè)人所得稅Personalincometaxpayable

2176其他應(yīng)交款Otherfundinconformitywithpaying

2181其他應(yīng)付款Otherpayables

2191預(yù)提費(fèi)用Drawingexpenseinadvance

其他負(fù)債Otherliabilities

2201待轉(zhuǎn)資產(chǎn)價(jià)值Pendingchangeroverassetsvalue

2211預(yù)計(jì)負(fù)債Anticipationliabilities

長(zhǎng)期負(fù)債Long-termLiabilities

2301長(zhǎng)期借款Long-termloans

一年內(nèi)到期的長(zhǎng)期借款Long-termloansduewithinoneyear

一年后到期的長(zhǎng)期借款Long-termloansdueoveroneyear

2311應(yīng)付債券Bondspayable

231101債券面值Facevalue,Parvalue

231102債券溢價(jià)Premiumonbonds

231103債券折價(jià)Discountonbonds

231104應(yīng)計(jì)利息Accruedinterest

2321長(zhǎng)期應(yīng)付款Long-termaccountpayable

應(yīng)付融資租賃款A(yù)ccruedfinancialleaseoutlay

一年內(nèi)到期的長(zhǎng)期應(yīng)付Long-termaccountpayableduewithinoneyear

一年后到期的長(zhǎng)期應(yīng)付Long-termaccountpayableoveroneyear

2331專(zhuān)項(xiàng)應(yīng)付款Specialpayable

一年內(nèi)到期的專(zhuān)項(xiàng)應(yīng)付Long?teirnspecialpayableduewithinoneyear

一年后到期的專(zhuān)項(xiàng)應(yīng)付Long-termspecialpayableoveroneyear

2341遞延稅款Deferraltaxes

三、所有者權(quán)益類(lèi)OWNERS”EQUITY

資本Capita

3101實(shí)收資本(或股本)Paid-upcapital(orstock)

實(shí)收資本Paicl-upcapital

實(shí)收股本Paid-upstock

3103已歸還投資InvestmentReturned

公積

3111資本公積Capitalreserve

311101資本(或股本)溢價(jià)Cpital(orStock)premium

311102接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Receivenon-cashdonatereserve

311103股權(quán)投資準(zhǔn)備Stockrightinvestmentreserves

311105撥款轉(zhuǎn)入Allocatesumschangeoverin

311106外幣資本折算差額Foreigncurrencycapital

311107其他資本公積Othercapitalreserve

3121盈余公積Surplusreserves

312101法定盈余公積Legalsurplus

312102任意盈余公積Freesurplusreserves

312103法定公益金Legalpublicwelfarefund

312104儲(chǔ)備基金Reservefund

312105企業(yè)發(fā)展基金Enterpriseexpensionfund

312106利潤(rùn)歸還投資Profitscapitalizadonreturnofinvestment

利潤(rùn)Profits

3131本年利潤(rùn)C(jī)urrentyearprofits

3141利潤(rùn)分配Profitdistribution

314101其他轉(zhuǎn)入Otherchengeoverin

314102提取法定盈余公積Withdrawallegalsuiplus

314103提取法定公益金Withdrawallegalpublicwelfarefunds

314104提取儲(chǔ)備基金Withdrawalreservefund

314105提取企業(yè)發(fā)展基金Withdrawalreserveforbusinessexpansion

314106提取職工獎(jiǎng)勵(lì)及福利基金Withdrawalstaffandworkers'*bonusand

welfarefund

314107利潤(rùn)歸還投資Profitscapitalizadonreturnofinvestment

314108應(yīng)付優(yōu)先股股利PrefenedStockdividendspayable

314109提取任意盈余公積Withdrawalothercommonaccumulationfund

314110應(yīng)付普通股股利CommonStockdividendspayable

314111轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschangeto

assets(orstock)

314115未分配利潤(rùn)Undistributedprofit

四、成本類(lèi)Cost

4101生產(chǎn)成本Costofmanufacture

410101基本生產(chǎn)成本Basecostofmanufacture

410102輔助生產(chǎn)成本Auxiliarycostofmanufacture

4105制造費(fèi)用Manufacturingoverhead

材料費(fèi)Materials

管理人員工資ExecutiveSalaries

獎(jiǎng)金Wages

退職金Retirementallowance

補(bǔ)貼Bonus

外保勞務(wù)費(fèi)Outsourcingfee

福利費(fèi)Employeebenefits/welfare

會(huì)議費(fèi)Coferemce

加班餐費(fèi)Specialduties

市內(nèi)交通費(fèi)Businesstraveling

通訊費(fèi)Correspondence

電話費(fèi)Correspondence

水電取暖費(fèi)WaterandSteam

稅費(fèi)Taxesanddues

租賃費(fèi)Rent

管理費(fèi)Maintenance

車(chē)輛維護(hù)費(fèi)Vehiclesmaintenance

油料費(fèi)Vehiclesmaintenance

培訓(xùn)費(fèi)Educationandtraining

接待費(fèi)Entertainment

圖書(shū)、印刷費(fèi)Booksandprinting

運(yùn)費(fèi)Transpotation

保險(xiǎn)費(fèi)Insurancepremium

支付手續(xù)費(fèi)Commission

雜費(fèi)Sundrycharges

折I日費(fèi)Depreciationexpense

機(jī)物料消耗Articleofconsumption

勞動(dòng)保護(hù)費(fèi)Laborprotectionfees

季節(jié)性停工損失Lossonseasonalitycessation

4107勞務(wù)成本Servicecosts

五、損益類(lèi)Profitandloss

收入Income

業(yè)務(wù)收入OPERATINGINCOME

5101主營(yíng)業(yè)務(wù)收入Primeoperatingrevenue

產(chǎn)品銷(xiāo)售收入Salesrevenue

服務(wù)收入Servicerevenue

5102其他業(yè)務(wù)收入Otheroperatingrevenue

材料銷(xiāo)售Salesmaterials

代購(gòu)代售

包裝物出租Wrappagelease

出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue

返還所得稅Reimbursementofincometax

其他收入Otherrevenue

5201投資收益Investmentincome

短期投資收益Currentinvestmentincome

長(zhǎng)期投資收益Long-terminvestmentincome

計(jì)提的委托貸款減值準(zhǔn)備Withdrawalofentrustloansreserves

5203補(bǔ)貼收入Subsidizerevenue

國(guó)家扶持補(bǔ)貼收入Subsidizerevenuefromcountry

其他補(bǔ)貼收入Othersubsidizerevenue

5301營(yíng)業(yè)外收入NON-OPERATINGINCOME

非貨幣性交易收益Non-cashdealincome

現(xiàn)金溢余Cashoverage

處置固定資產(chǎn)凈收益Netincomeondisposaloffixedassets

出售無(wú)形資產(chǎn)收益Incomeonsalesofintangibleassets

固定資產(chǎn)盤(pán)盈Fixedassetsinventoryprofit

罰款凈收入Netamercementincome

支出Outlay

業(yè)務(wù)支出Revenuecharges

5401主營(yíng)