【正文】 費 Personnel education 待業(yè)保險費 Unemployment insurance 勞動保險費 Labour insurance醫(yī)療保險費 Medical insurance 會議費 Coferemce聘請中介機構(gòu)費 Intermediary organs 咨詢費 Consult fees訴訟費 Legal cost 業(yè)務(wù)招待費 Business entertainment 技術(shù)轉(zhuǎn)讓費 Technology transfer fees礦產(chǎn)資源補償費 Mineral resources pensation fees排污費 Pollution discharge fees房產(chǎn)稅 Housing property tax 車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenure tax印花稅 Stamp tax財務(wù)費用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss各項手續(xù)費 Charge for trouble各項專門借款費用 Specialborrowing cost 營業(yè)外支出 Nonbusiness expenditure 捐贈支出 Donation outlay減值準(zhǔn)備金 Depreciation reserves非常損失 Extraordinary loss處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets 出售無形資產(chǎn)損失 Loss on sales of intangible assets 固定資產(chǎn)盤虧 Fixed assets inventory loss 債務(wù)重組損失 Loss on arrangement罰款支出 Amercement outlay所得稅 Ine tax以前年度損益調(diào)整 Prior year ine adjustment。s rights investment depreciation reserves委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準(zhǔn)備 Depreciation reserves固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure機器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 Instruments and implement累計折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves機器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves工程物資 Project goods and material專用材料 Specialpurpose material專用設(shè)備 Specialpurpose equipment 預(yù)付大型設(shè)備款 Prepayments for equipment為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate在建工程 Constructioninprocess 安裝工程 Erection works 在安裝設(shè)備 Erecting equipmentinprocess技術(shù)改造工程 Technical innovation project大修理工程 General overhaul project在建工程減值準(zhǔn)備 Constructioninprocess depreciation reserves固定資產(chǎn)清理 Liquidation of fixed assets 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) NonPatents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure商譽 Goodwill 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves未確認融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or ine 長期待攤費用 Longterm deferred and prepaid expenses待處理財產(chǎn)損溢 Wait deal assets loss or ine 待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or ine 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or ine二、負債類 Liability 短期負債 Current liability 短期借款 Shortterm borrowing應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)付賬款 Account payable預(yù)收賬款 Deposit received 代銷商品款 Proxy sale goods revenue應(yīng)付工資 Accrued wages 應(yīng)付福利費 Accrued welfarism 應(yīng)付股利 Dividends payable 應(yīng)交稅金 Tax payable應(yīng)交增值稅 value added tax payable 進項稅額 Withholdings on VAT已交稅金 Paying tax轉(zhuǎn)出未交增值稅 Unpaid VAT changeover減免稅款 Tax deduction銷項稅額 Substituted money on VAT出口退稅 Tax reimbursement for export 進項稅額轉(zhuǎn)出 Changeover withnoldings on VAT出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax轉(zhuǎn)出多交增值稅 Overpaid VAT changeover未交增值稅 Unpaid VAT應(yīng)交營業(yè)稅 Business tax payable應(yīng)交消費稅 Consumption tax payable應(yīng)交資源稅 Resources tax payable應(yīng)交所得稅 Ine tax payable 應(yīng)交土地增值稅 Increment tax on land value payable應(yīng)交城市維護建設(shè)稅 Tax for maintaining and building cities payable應(yīng)交房產(chǎn)稅 Housing property tax payable應(yīng)交土地使用稅 Tenure tax payable應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable應(yīng)交個人所得稅 Personal ine tax payable其他應(yīng)交款 Other fund in conformity with paying其他應(yīng)付款 Other payables預(yù)提費用 Drawing expense in advance 其他負債 Other liabilities待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value預(yù)計負債 Anticipation liabilities長期負債 Longterm Liabilities 長期借款 Longterm loans一年內(nèi)到期的長期借款 Longt