財務會計與英語專業(yè)管理知識分析詞匯-資料下載頁
2025-04-07 01:29本頁面
【正文】 spotation 保險費 Insurance premium 支付手續(xù)費 Commission 雜費 Sundry charges 折舊費 Depreciation expense 機物料消耗 Article of consumption 勞動保護費 Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 4107 勞務成本 Service costs 五、損益類 Profit and loss 收入 Ine 業(yè)務收入 OPERATING INCOME 5101 主營業(yè)務收入 Prime operating revenue 產(chǎn)品銷售收入 Sales revenue 服務收入 Service revenue 5102 其他業(yè)務收入 Other operating revenue 材料銷售 Sales materials 代購代售 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 5201 投資收益 Investment ine 短期投資收益 Current investment ine 長期投資收益 Longterm investment ine 計提的委托貸款減值準備 Withdrawal of entrust loans reserves 5203 補貼收入 Subsidize revenue 國家扶持補貼收入 Subsidize revenue from country 其他補貼收入 Other subsidize revenue 5301 營業(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 出售無形資產(chǎn)收益 Ine on sales of intangible assets 固定資產(chǎn)盤盈 Fixed assets inventory profit 罰款凈收入 Net amercement ine 支出 Outlay 業(yè)務支出 Revenue charges 5401 主營業(yè)務成本 Operating costs 產(chǎn)品銷售成本 Cost of goods sold 服務成本 Cost of service 5402 主營業(yè)務稅金及附加 Tax and associate charge 營業(yè)稅 Sales tax 消費稅 Consumption tax 城市維護建設(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 Increment tax on land value 5405 其他業(yè)務支出 Other business expense 銷售其他材料成本 Other cost of material sale 其他勞務成本 Other cost of service 其他業(yè)務稅金及附加費 Other tax and associate charge 費用 Expenses 5501 營業(yè)費用 Operating expenses 代銷手續(xù)費 Consignment mission charge 運雜費 Transpotation 保險費 Insurance premium 展覽費 Exhibition fees 廣告費 Advertising fees 5502 管理費用 Adminisstrative expenses 職工工資 Staff Salaries 修理費 Repair charge 低值易耗攤銷 Article of consumption 辦公費 Office allowance 差旅費 Travelling expense 工會經(jīng)費 Labour union expenditure 研究與開發(fā)費 Research and development expense 福利費 Employee benefits/welfare 職工教育經(jīng)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 5503 財務費用 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 5601 營業(yè)外支出 Nonbusiness expenditure 捐贈支出 Donation outlay 減值準備金 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 債務重組損失 Loss on arrangement 罰款支出 Amercement outlay 5701 所得稅 Ine tax 以前年度損益調(diào)整 Prior year ine adjustment11 / 11
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