【正文】 o that.（我覺(jué)得不能勝任那工作。）198． I39。m mad at myself.（我生自己的氣。）199． It39。s raining cats and dogs.（下著傾盆大雨。）200． The sky is getting very cloudy.（天空的云越來(lái)越多了。）外企面試問(wèn)題:// :// ://第四篇：外企科目中英文對(duì)照外企科目中英文對(duì)照預(yù)付帳款存貨 downpayment made for inventories在途物資 Goods in transit原材料鋁 Raw MaterialSAIC Finance無(wú)發(fā)票物料應(yīng)付款項(xiàng) Payable for material without invoice應(yīng)付帳款寄售 Consignment payables應(yīng)付賬款國(guó)內(nèi) Accounts payabledomestic應(yīng)付賬款國(guó)外 Accounts payableforeign應(yīng)付賬款關(guān)聯(lián)公司 Accounts payable associated panies預(yù)收賬款 Downpayment received應(yīng)付工資上年結(jié)轉(zhuǎn) Salary payable to employeeprior year應(yīng)付工資應(yīng)計(jì) Accrual salary expenses應(yīng)付福利費(fèi)應(yīng)計(jì) Accrued welfare expenses應(yīng)交增值稅進(jìn)項(xiàng)稅額 Input VAT應(yīng)交增值稅已交稅金 VAT paid應(yīng)交增值稅轉(zhuǎn)出未交增值稅 Transferout of unpaid VAT應(yīng)交增值稅減免稅款 VAT deductions and exemptions應(yīng)交增值稅銷項(xiàng)稅額 Output VAT應(yīng)交增值稅出口退稅 Refund of export VAT應(yīng)交增值稅進(jìn)項(xiàng)稅額轉(zhuǎn)出 Transferout of input VAT應(yīng)交增值稅出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅 Export duty deductibledomestic sales應(yīng)交增值稅轉(zhuǎn)出多交增值稅 Transferout of overpaid VAT應(yīng)交增值稅未交增值稅 Unpaid VAT應(yīng)交消費(fèi)稅 excise tax payable應(yīng)交所得稅 ine tax payable應(yīng)交車船使用稅 vehicle tax payable應(yīng)交個(gè)人所得稅(代扣代繳)Individual Ine tax payable應(yīng)交關(guān)稅 Custom Duty payable其他應(yīng)交款河道管理費(fèi) riverway management charges其他應(yīng)付款項(xiàng)公積金，養(yǎng)老金 other payableshousing fund其他應(yīng)付款項(xiàng)教育基金 other payablestraining funds其他應(yīng)付款項(xiàng)醫(yī)療保險(xiǎn) other payablesmedical insurance其他應(yīng)付款項(xiàng)失業(yè)保險(xiǎn) other payablesunemployment insurance其他應(yīng)付款項(xiàng)工會(huì)經(jīng)費(fèi) other payablestrade union其他應(yīng)付款項(xiàng)其他(員工)other liabilities to employees其他投資活動(dòng)應(yīng)付款 other payable for investing activities預(yù)提費(fèi)用利息費(fèi)用 Accrued interest expense預(yù)提費(fèi)用維修費(fèi) Accrualmaintenance預(yù)提費(fèi)用技術(shù)開(kāi)發(fā)費(fèi) Accrualroyalties and developing expense 預(yù)提費(fèi)用租賃費(fèi) Accrualleasing expense預(yù)提費(fèi)用產(chǎn)品質(zhì)保三包費(fèi)用 Accrualwarranty expense原材料消耗其他組件 Raw material consumptionOther ponent列入物料清單內(nèi)包裝材料消耗 Consumption packaging material in BOM 半成品消耗 Consumption semifinished goods物料差異 Material variance采購(gòu)價(jià)格差異 Purchasing price variance物料用量差異 Material usage variance報(bào)廢原材料其他組件 Scrap Raw Material Other Components報(bào)廢已列入物料清單包裝材料 Scrapping Packaging Material in BOM 報(bào)廢半成品 Scrapping semifinished goods完工結(jié)轉(zhuǎn)(生產(chǎn)訂單)Manufacturing output半成品庫(kù)存變動(dòng)(委外結(jié)轉(zhuǎn))Inventory change unfinished good(w/o CE)生產(chǎn)產(chǎn)出差異 manufacturing output variance外部加工費(fèi)(委外)External processing cost(without time)外協(xié)加工工序 Extended work bench能源電費(fèi) energyelectricity能源天然氣費(fèi) energynatural gas能源水費(fèi) energywater能源汽油及其他油類 energygasoline and oil一年內(nèi)到期的長(zhǎng)期借款 Longterm loan due within one year應(yīng)付融資租賃款項(xiàng)(IFRS)Payable for capital leasing(IFRS)應(yīng)付融資租賃款項(xiàng)(本地)Payable for capital leasing(Local)股本 capital stock資本公積其他資本公積 other capital reserve盈余公積法定公積 legal surplusreserve盈余公積任意公積 discretionary surplusreserve盈余公積法定公益金 statutory public welfare fund留存收益 retained earning利潤(rùn)分配其他轉(zhuǎn)入 profit allocationtransfered from others利潤(rùn)分配提取法定盈余公積 profit allocationlegal surplus reserves 利潤(rùn)分配提取法定公益金 profit allocationstatutory welfare fund利潤(rùn)分配提取職工獎(jiǎng)勵(lì)及福利基金 profit allocationemplyee welfare fund 利潤(rùn)分配提取任意盈余公積 profit allocationdiscretionary surplus reserve利潤(rùn)分配應(yīng)付普通股股利 profit allocationdividend payable利潤(rùn)分配轉(zhuǎn)作資本 profit allocationtransfer into capital本年利潤(rùn) undistributed profit直接人工崗位工資 Direct labor post salary直接人工績(jī)效工資及獎(jiǎng)金 Direct laborBonus wages直接人工加班費(fèi) Direct laborOvertime premiums直接人工社保費(fèi)用及法定津貼 Direct laborStatutory social expense 預(yù)提直接人工費(fèi)用 Accrual expensesexpensesfor food 直接人工福利費(fèi)托費(fèi) wages welfaresubsidy for bady,family 直接人工福利費(fèi)職工療養(yǎng)費(fèi) wages welfaremedical expenses 直接人工福利費(fèi)其他 wages welfareadditional pension 預(yù)提直接人工福利費(fèi) Accrual expensesforeign保險(xiǎn) Insurance土地租賃費(fèi) leasing(land)倉(cāng)庫(kù)及房屋租賃費(fèi) leasing storage amp。 building辦公設(shè)備租賃費(fèi) leasing office equipment機(jī)械及設(shè)備租賃費(fèi) leasing machinery and equipment消耗未列入物料清單包裝材料 Consumption Package Material not in BOM 消耗易耗品 Consumption Expendable Items消耗備件 Comsumption Spare parts消耗未列入物料清單輔料 Consumption not in BOM其他低值易耗品 spare part and small tools潤(rùn)滑劑消耗 Lubricant報(bào)廢未列入物料清單包裝材料 Scrap packaing material not in BOM 報(bào)廢易耗品 Scrap expendable items報(bào)廢備件 Scrap spare parts報(bào)廢未列入物料清單輔料 Scrap not in BOM辦公用品 Office supplies產(chǎn)成品領(lǐng)用(非銷售)Consumption finished goods(cost element)差旅費(fèi) travel expenses交通費(fèi) traffic and muting expenses domestic業(yè)務(wù)招待費(fèi) business entertainment出國(guó)差旅費(fèi) travel expenses for abroad trip會(huì)議費(fèi) cost external entertainment試驗(yàn)檢驗(yàn)費(fèi) Testing expense其他外部服務(wù)費(fèi)用 Other external service咨詢費(fèi) consulting fee傭金 mision包裝費(fèi) packaging expenses展覽費(fèi) exhibition expenses廣告費(fèi) advertisement expenses產(chǎn)品質(zhì)保三包費(fèi)用一般費(fèi)用 warranty general產(chǎn)品質(zhì)保三包費(fèi)用預(yù)提費(fèi)用 provision for warranty其他費(fèi)用 other expenses企業(yè)宣傳費(fèi) corporate publicity expenses廠區(qū)維護(hù)費(fèi) building maintenance車船使用稅 vehicle tax稅費(fèi)(印花稅)fees and tax(stamp duty)河道管理費(fèi) fees for riverway壞帳準(zhǔn)備 provisionsbad debt存貨跌價(jià)準(zhǔn)備 provisionsdecline in value of inventory存貨盤(pán)虧 Lossinventory differences存貨盤(pán)盈 Gaininventory differences招聘費(fèi) recruiting cost解聘費(fèi) termination expense郵遞費(fèi) postage expense通訊費(fèi) telemunication expenses匯兌損失 Loss from exchange rate difference匯兌收益 Gain from exchange rate difference銀行手續(xù)費(fèi) bank mission銀行利息支出 Interest payments for long term loans銀行利息收入其他 Interest ine from other funds銀行利息收入短期 Interest Ine short term funds營(yíng)業(yè)外支出固定資產(chǎn)處置(IFRS)Lossdisposal/sale of fixed asset(IFRS)營(yíng)業(yè)外支出固定資產(chǎn)處置(本地)Lossdisposal/sale of fixed asset(local)營(yíng)業(yè)外支出固定資產(chǎn)報(bào)廢盤(pán)虧損失(IFRS)Loss resulting from scraped asset(IFRS)營(yíng)業(yè)外支出固定資產(chǎn)報(bào)廢盤(pán)虧損失(本地)Loss resulting from scraped asset(local)營(yíng)業(yè)外支出罰款支出 penalty expenses營(yíng)業(yè)外支出捐贈(zèng)支出 Charitable Contributions營(yíng)業(yè)外支出固定資產(chǎn)減值準(zhǔn)備 provisionimpairment loss on fixed asset 非常損失 Extraordinary expenses主營(yíng)業(yè)務(wù)收入 sales revenue其他業(yè)務(wù)收入貿(mào)易商品銷售 Trading goods sales其他業(yè)務(wù)收入模具收入 revenuereimburse tooling cost其他業(yè)務(wù)收入技術(shù)開(kāi)發(fā)收入 revenuereimburse development cost 其他業(yè)務(wù)收入包裝收入 packaging revenue其他業(yè)務(wù)收入運(yùn)輸收入 transport revenue其他業(yè)務(wù)收入廢品出售 scrap revenue其他業(yè)務(wù)收入其他 other revenue其他業(yè)務(wù)收入租賃收入 rental revenue營(yíng)業(yè)外收入固定資產(chǎn)處置(IFRS)Gainfixed assets disposal/sale(IFRS)營(yíng)業(yè)外收入固定資產(chǎn)處置(本地)Gainfixed assets disposal/sale(local)營(yíng)業(yè)外收入固定資產(chǎn)盤(pán)盈及升值(IFRS)Revenue from Writeup(IFRS)營(yíng)業(yè)外收入固定資產(chǎn)盤(pán)盈及升值(本地)Revenue from Writeup(local)營(yíng)業(yè)外收入資產(chǎn)出售 Revenue from Asset Sale資產(chǎn)出售收入結(jié)轉(zhuǎn) Revenue clear