會計科目中英對照大全-文庫吧資料
2025-06-04 22:24本頁面
【正文】 es 5502 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)保險費(fèi) Unemployment insurance 勞動保險費(fèi) Labour insurance醫(yī)療保險費(fèi) Medical insurance 會議費(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 tax5503 財務(wù)費(fèi)用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss各項手續(xù)費(fèi) Charge for trouble各項專門借款費(fèi)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 outlay5701 所得稅 Ine tax以前年度損益調(diào)整 Prior year ine adjustment 轉(zhuǎn)自:a href=39。314115 未分配利潤 Undistributed profit 四、成本類 Cost4101 生產(chǎn)成本 Cost of manufacture180。314110 應(yīng)付普通股股利 Common Stock dividends payable180。314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable 180。 bonus and welfare fund180。314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion180。314103 提取法定公益金 Withdrawal legal public welfare funds180。314101 其他轉(zhuǎn)入 Other chengeover in180。312105 企業(yè)發(fā)展基金 Enterprise expension fund180。312103 法定公益金 Legal public welfare fund180。312101 法定盈余公積 Legal surplus180。311106 外幣資本折算差額 Foreign currency capital 180。311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves 180。311101 資本(或股本)溢價 Cpital(or Stock) premium180。231104 應(yīng)計利息 Accrued interest 2321 長期應(yīng)付款 Longterm account payable應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的長期應(yīng)付 Longterm account payable due within one year一年后到期的長期應(yīng)付 Longterm account payable over one year2331 專項應(yīng)付款 Special payable一年內(nèi)到期的專項應(yīng)付 Longterm special payable due within one year一年后到期的專項應(yīng)付
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