會計科目中英對照大全-資料下載頁
2025-05-29 22:24本頁面
【正文】 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 revenue5301 營業(yè)外收入 NONOPERATING INCOME非貨幣性交易收益 Noncash deal ine現金溢余 Cash overage處置固定資產凈收益 Net ine on disposal of fixed assets 出售無形資產收益 Ine on sales of intangible assets 固定資產盤盈 Fixed assets inventory profit 罰款凈收入 Net amercement ine支出 Outlay業(yè)務支出 Revenue charges5401 主營業(yè)務成本 Operating costs產品銷售成本 Cost of goods sold服務成本 Cost of service5402 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聘請中介機構費 Intermediary organs 咨詢費 Consult fees訴訟費 Legal cost 業(yè)務招待費 Business entertainment 技術轉讓費 Technology transfer fees礦產資源補償費 Mineral resources pensation fees排污費 Pollution discharge fees房產稅 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 tax5503 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處理固定資產凈損失 Net loss on disposal of fixed assets 出售無形資產損失 Loss on sales of intangible assets 固定資產盤虧 Fixed assets inventory loss 債務重組損失 Loss on arrangement罰款支出 Amercement outlay5701 所得稅 Ine tax以前年度損益調整 Prior year ine adjustment 轉自:a href=39。39。育路翻譯考試網/a8 / 8
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