【正文】 410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture 4105 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(wù)費 Outsourcing fee 福利費 Employee benefits/welfare 會議費 Coferemce 加班餐費 Special duties 市內(nèi)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(xùn)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 cessation 4107 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 5101 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 5102 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 5201 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(zhǔn)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 revenue 5301 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 5401 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 5402 主營業(yè)務(wù)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(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax土地增值稅 Increment tax on land value 5405 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 Other tax and associate charge 費用 Expenses5501 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 fees5502 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(jīng)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(jīng)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(gòu)費 Intermediary organs 咨詢費 Consult fees 訴訟費 Legal cost業(yè)務(wù)招待費 Business entertainment 技術(shù)轉(zhuǎn)讓費 Technology transfer fees 礦產(chǎn)資源補償費 Mineral resources pensation fees 排污費 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 5503 財務(wù)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(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 5701 所得稅 Ine tax 以前損益調(diào)整 Prior year ine adjustment報表如何選擇期間 比如看15天的報表界面排版字體設(shè)置打印憑證如何選擇憑證紙第四篇：新會計準(zhǔn)則 中英文會計科目對照表新會計準(zhǔn)則 中英文會計科目對照表 20080811 06:31 中英文會計科目對照表中英文會計科目對照表如下:會計科目中英對照表會 計 科 目 accounting subject順序號serial number編號code number會計科目名稱accounting subject會計科目適用范圍accounting subject range of application一、資產(chǎn)類 1 1001庫存現(xiàn)金 cash on hand 1002 銀行存款 bank deposit 5 1015 其他貨幣資金 other monetary capital 9 1101 交易性金融資產(chǎn) transaction monetary assets 11 1121 應(yīng)收票據(jù) notes receivable 12 1122 應(yīng)收賬款 Account receivable 13 1123 預(yù)付賬款 account prepaid 14 1131 應(yīng)收股利 dividend receivable 15 1132 應(yīng)收利息 accrued interest receivable 21 1231 其他應(yīng)收款 accounts receivableothers 22 1241 壞賬準(zhǔn)備 had debts reserve 28 1401 材料采購 procurement of materials 29 1402 在途物資 materials in transit 30 1403 原材料 raw materials 32 1406 庫存商品 modity stocks 33 1407 發(fā)出商品 goods in transit 36 1412 包裝物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存貨跌價準(zhǔn)備 reserve against stock price declining 43 1501 待攤費用 fees to be apportioned 45 1521 持有至到期投資 hold investment due 46 1522 持有至到期投資減值準(zhǔn)備 hold investment due reduction reserve 47 1523 可供出售金融資產(chǎn) financial assets available for sale 48 1524 長期股權(quán)投資 longterm stock ownership investment 49 1525 長期股權(quán)投資減值準(zhǔn)備 longterm stock ownership investment reduction reserve 50 1526 投資性房地產(chǎn) investment real eastate 51 1531 長期應(yīng)收款 longterm account receivable 52 1541 未實現(xiàn)融資收益 unrealized financing ine 54 1601 固定資產(chǎn) permanent assets 55 1602 累計折舊 accumulated depreciation 56 1603 固定資產(chǎn)減值準(zhǔn)備permanent assets reduction reserve 57 1604 在建工程 construction in process 58 1605 工程物資 engineer material 59 1606 固定資產(chǎn)清理 disposal of fixed assets 60 1611 融資租賃資產(chǎn) 租賃專用 financial leasing assets exclusively for leasing 61 1612 未擔(dān)保余值 租賃專用 unguaranteed residual value exclusively for leasing 62 1621 生產(chǎn)性生物資產(chǎn) 農(nóng)業(yè)專用 productive living assets exclusively for agriculture 63 1622 生產(chǎn)性生物資產(chǎn)累計折舊 農(nóng)業(yè)專用 productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物資產(chǎn) 農(nóng)業(yè)專用 nonprofit living assets exclusively for agriculture 65 1631 油氣資產(chǎn) 石油天然氣開采專用 oil and gas assets exclusively for oil and gas exploitation 66 1632 累計折耗 石油天然氣開采專用 accumulated depletion exclusively for oil and gas exploitation 67 1701 無形資產(chǎn) intangible assets 68 1702 累計攤銷 accumulated amortization 69 1703 無形資產(chǎn)減值準(zhǔn)備 intangible assets reduction reserve 70 1711 商譽 business reputation 71 1801 長期待攤費用 longterm deferred expenses 72 1811 遞延所得稅資產(chǎn) deferred ine tax assets 73 1901 待處理財產(chǎn)損溢 waiting assets profit and loss二、負(fù)債類 debt group2001 短期借款 shortterm loan 81 2101 交易性金融負(fù)債 transaction financial liabilities 83 2201 應(yīng)付票據(jù) notes payable 84 2202 應(yīng)付賬款 account payable 85 2205 預(yù)收賬款 item received in advance 86 2211 應(yīng)付職工薪酬 employee pay payable 87 2221 應(yīng)交稅費 tax payable 88 2231 應(yīng)付股利 dividend payable 89 2232 應(yīng)付利息 interest payable 90 2241 其他應(yīng)付款 other account payable 97 2401 預(yù)提費用 withholding expenses 98 2411 預(yù)計負(fù)債 estimated liabilities 99 2501 遞延收益 de