【文章內(nèi)容簡(jiǎn)介】 oss or ine二、負(fù)債類 Liability短期負(fù)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(fèi) 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(jìn)項(xiàng)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(xiàng)稅額 Substituted money on VAT出口退稅 Tax reimbursement for export進(jìn)項(xiàng)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(yíng)業(yè)稅 Business tax payable應(yīng)交消費(fèi)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(hù)建設(shè)稅 Tax for maintaining and building citiespayable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 platetax(VVULPT)payable應(yīng)交個(gè)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(fèi)用 Drawing expense in advance其他負(fù)債 Other liabilities待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value預(yù)計(jì)負(fù)債 Anticipation liabilities長(zhǎng)期負(fù)債 Longterm Liabilities長(zhǎng)期借款 Longterm loans一年內(nèi)到期的長(zhǎng)期借款 Longterm loans due within one year一年后到期的長(zhǎng)期借款 Longterm loans due over one year應(yīng)付債券 Bonds payable債券面值 Face value, Par value債券溢價(jià) Premium on bonds債券折價(jià) Discount on bonds應(yīng)計(jì)利息 Accrued interest長(zhǎng)期應(yīng)付款 Longterm account payable應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的長(zhǎng)期應(yīng)付 Longterm account payable due within one year一年后到期的長(zhǎng)期應(yīng)付 Longterm account payable over one year專項(xiàng)應(yīng)付款 Special payable一年內(nèi)到期的專項(xiàng)應(yīng)付 Longterm special payable due within one year一年后到期的專項(xiàng)應(yīng)付 Longterm special payable over one year遞延稅款 Deferral taxes三、所有者權(quán)益類 OWNERS39。39。 EQUITY資本 Capita實(shí)收資本(或股本)Paidup capital(or stock)實(shí)收資本 Paiclup capital實(shí)收股本 Paidup stock已歸還投資 Investment Returned公積資本公積 Capital reserve資本(或股本)溢價(jià) Cpital(or Stock)premium接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive noncash donate reserve股權(quán)投資準(zhǔn)備 Stock right investment reserves撥款轉(zhuǎn)入 Allocate sums changeover in外幣資本折算差額 Foreign currency capital其他資本公積 Other capital reserve 盈余公積 Surplus reserves法定盈余公積 Legal surplus任意盈余公積 Free surplus reserves法定公益金 Legal public welfare fund儲(chǔ)備基金 Reserve fund企業(yè)發(fā)展基金 Enterprise expension fund利潤(rùn)歸還投資 Profits capitalizad on return of investment利潤(rùn) Profits本年利潤(rùn) Current year profits利潤(rùn)分配 Profit distribution其他轉(zhuǎn)入 Other chengeover in提取法定盈余公積 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取儲(chǔ)備基金 Withdrawal reserve fund提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers39。39。 bonus andwelfare fund利潤(rùn)歸還投資 Profits capitalizad on return of investment應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable提取任意盈余公積 Withdrawal other mon accumulation fund應(yīng)付普通股股利 Common Stock dividends payable轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change toassets(or stock)未分配利潤(rùn) Undistributed profit四、成本類 Cost生產(chǎn)成本 Cost of manufacture基本生產(chǎn)成本 Base cost of manufacture輔助生產(chǎn)成本 Auxiliary cost of manufacture制造費(fèi)用 Manufacturing overhead材料費(fèi) Materials管理人員工資 Executive Salaries獎(jiǎng)金 Wages退職金 Retirement allowance補(bǔ)貼 Bonus外保勞務(wù)費(fèi) Outsourcing fee福利費(fèi) Employee benefits/welfare會(huì)議費(fèi) Coferemce加班餐費(fèi) Special duties市內(nèi)交通費(fèi) Business traveling通訊費(fèi) Correspondence電話費(fèi) Correspondence水電取暖費(fèi) Water and Steam稅費(fèi) Taxes and dues租賃費(fèi) Rent管理費(fèi) Maintenance車輛維護(hù)費(fèi) Vehicles maintenance油料費(fèi) Vehicles maintenance培訓(xùn)費(fèi) Education and training接待費(fèi) Entertainment圖書(shū)、印刷費(fèi) Books and printing運(yùn)費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium支付手續(xù)費(fèi) Commission雜費(fèi) Sundry charges折舊費(fèi) Depreciation expense機(jī)物料消耗 Article of consumption勞動(dòng)保護(hù)費(fèi) Labor protection fees季節(jié)性停工損失 Loss on seasonality cessation勞務(wù)成本 Service costs五、損益類 Profit and loss收入 Ine業(yè)務(wù)收入 OPERATING INCOME主營(yíng)業(yè)務(wù)收入 Prime operating revenue產(chǎn)品銷售收入 Sales revenue服務(wù)收入 Service revenue其他業(yè)務(wù)收入 Other operating revenue材料銷售 Sales materials代購(gòu)代售包裝物出租 Wrappage lease出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue返還所得稅 Reimbursement of ine tax其他收入 Other revenue投資收益 Investment ine短期投資收益 Current investment ine長(zhǎng)期投資收益 Longterm investment ine計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves補(bǔ)貼收入 Subsidize revenue國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from country其他補(bǔ)貼收入 Other subsidize revenue營(yíng)業(yè)外收入 NONOPERATING INCOME非貨幣性交易收益 Noncash deal ine現(xiàn)金溢余 Cash overage處置固定資產(chǎn)凈收益 Net ine on disposal of fixed assets出售無(wú)形資產(chǎn)收益 Ine on sales of intangible assets固定資產(chǎn)盤(pán)盈 Fixed assets inventory profit罰款凈收入 Net amercement ine支出 Outlay業(yè)務(wù)支出 Revenue charges主營(yíng)業(yè)務(wù)成本 Operating costs產(chǎn)品銷售成本 Cost of goods sold服務(wù)成本 Cost of service主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge營(yíng)業(yè)稅 Sales tax消費(fèi)稅 Consumption tax城市維護(hù)建設(shè)稅 Tax for maintaining and building cities資源稅 Resources tax土地增值稅 Increment tax on land value5405 其他業(yè)務(wù)支出 Other business expense銷售其他材料成本 Other cost of material sale其他勞務(wù)成本 Other cost of service其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge費(fèi)用 Expenses營(yíng)業(yè)費(fèi)用 Operating expenses代銷手續(xù)費(fèi) Consignment mission charge運(yùn)雜費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium展覽費(fèi) Exhibition fees廣告費(fèi) Advertising fees管理費(fèi)用 Adminisstrative expenses職工工資 Staff Salaries修理費(fèi) Repair charge低值易耗攤銷 Article of consumption辦公費(fèi) Office allowance差旅費(fèi) Travelling expense工會(huì)經(jīng)費(fèi) Labour union expenditure研究與開(kāi)發(fā)費(fèi) Research and development expense福利費(fèi) Employee benefits/welfare職工教育經(jīng)費(fèi) Personnel education待業(yè)保險(xiǎn)費(fèi) Unemployment insurance勞動(dòng)保險(xiǎn)費(fèi) Labour insurance醫(yī)療保險(xiǎn)費(fèi) Medical insurance會(huì)議費(fèi) Coferemce聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs咨詢費(fèi) Consult fees訴訟費(fèi) Legal cost業(yè)務(wù)招待費(fèi) Business entertainment技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources pensation fees排污費(fèi) 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(cái)務(wù)費(fèi)用 Finance charge利息支出 Interest exchange匯兌損失 Foreign exchange loss各項(xiàng)手續(xù)費(fèi) Charge for trouble各項(xiàng)專門借款費(fèi)用 Specialborrowing cost