會(huì)計(jì)科目中英對(duì)照表匯編(參考版)
2025-04-22 02:39本頁(yè)面
【正文】 staff bonus and welfare fund314107利潤(rùn)歸還投資Profit return of capital invested314108應(yīng)付優(yōu)先股股利Preference share dividend payable314109提取任意盈余公積Extract for discretionary earning surplus314110應(yīng)付普通股股利Ordinary share dividend payable314111轉(zhuǎn)作資本（或股本）的普通股股利Ordinary share dividend transfer to capital (or share)314115未分配利潤(rùn)Undistributed profit4101生產(chǎn)成本Cost of production410101基本生產(chǎn)成本Basic production cost410102輔助生產(chǎn)成本Auxiliary production cost4105制造費(fèi)用Manufacturing overheads4107勞務(wù)成本Labor cost5101主營(yíng)業(yè)務(wù)收入Sales revenue5102其他業(yè)務(wù)收入Revenues from other operations5201投資收益Investment ine5203補(bǔ)貼收入Subsidy ine5301營(yíng)業(yè)外收入Nonoperating profit5401主營(yíng)業(yè)務(wù)成本Cost of sales5402主營(yíng)業(yè)務(wù)稅金及附加Sales tax5405其他業(yè)務(wù)支出Cost of other operations5501營(yíng)業(yè)費(fèi)用Operating expenses5502管理費(fèi)用General and administrative expenses5503財(cái)務(wù)費(fèi)用Financial expenses5601營(yíng)業(yè)外支出Nonoperating expenses5701所得稅Ine tax5801以前年度損益調(diào)整Prior period profit amp。Other capital reserve3121盈余公積Surplus reserve312101法定盈余公積Statutory surplus reserve312102任意盈余公積Discretionary earning surplus312103法定公益金Statutory public welfare fund312104儲(chǔ)備基金Reserve fund312105企業(yè)發(fā)展基金Enterprise development fund312106利潤(rùn)歸還投資Profit return for investmen
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