【正文】 business expansion提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers39。 bonus and welfare fund利潤歸還投資 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 to assets(or stock)未分配利潤 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、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國家扶持補(bǔ)貼收入 Subsidize revenue from country其他補(bǔ)貼收入 Other subsidize revenue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(wù)支出 Revenue charges主營業(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主營業(yè)務(wù)稅金及附加 Tax and associate charge 營業(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 value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 營業(yè)外支出 Nonbusiness expenditure 捐贈(zèng)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