會計科目中英對照大全(參考版)
2025-06-01 22:24本頁面
【正文】 育路翻譯考試網(wǎng)/a8 / 8。410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture4105 制造費用 Manufacturing overhead材料費 Materials管理人員工資 Executive Salaries獎金 Wages退職金 Retirement allowance補貼 Bonus外保勞務費 Outsourcing fee福利費 Employee benefits/welfare會議費 Coferemce加班餐費 Special duties市內交通費 Business traveling通訊費 Correspondence電話費 Correspondence水電取暖費 Water and Steam稅費 Taxes and dues租賃費 Rent管理費 Maintenance車輛維護費 Vehicles maintenance油料費 Vehicles maintenance培訓費 Education and training接待費 Entertainment圖書、印刷費 Books and printing運費 Transpotation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 cessation4107 勞務成本 Service costs五、損益類 Profit and loss 收入 Ine 業(yè)務收入 OPERATING INCOME5101 主營業(yè)務收入 Prime operating revenue產(chǎn)品銷售收入 Sales revenue服務收入 Service revenue5102 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)使用權收入 Remise right of assets revenue返還所得稅 Reimbursement of ine tax其他收入 Other revenue5201 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 revenue5301 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 charges5401 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 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 fe
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