財(cái)務(wù)會(huì)計(jì)與財(cái)務(wù)管理知識(shí)分析詞匯-在線瀏覽
2024-08-08 11:15本頁面
【正文】 expense in advance 其他負(fù)債 Other liabilities 2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value 2211 預(yù)計(jì)負(fù)債 Anticipation liabilities 長期負(fù)債 Longterm Liabilities 2301 長期借款 Longterm loans 一年內(nèi)到期的長期借款 Longterm loans due within one year 一年后到期的長期借款 Longterm loans due over one year 2311 應(yīng)付債券 Bonds payable 231101 債券面值 Face value, Par value 231102 債券溢價(jià) Premium on bonds 231103 債券折價(jià) Discount on bonds 231104 應(yīng)計(jì)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 year 2331 專項(xiàng)應(yīng)付款 Special payable 一年內(nèi)到期的專項(xiàng)應(yīng)付 Longterm special payable due within one year 一年后到期的專項(xiàng)應(yīng)付 Longterm special payable over one year 2341 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS39。 EQUITY 資本 Capita 3101 實(shí)收資本(或股本) Paidup capital(or stock) 實(shí)收資本 Paiclup capital 實(shí)收股本 Paidup stock 3103 已歸還投資 Investment Returned 公積 3111 資本公積 Capital reserve 311101 資本(或股本)溢價(jià) Cpital(or Stock) premium 311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive noncash donate reserve 311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves 311105 撥款轉(zhuǎn)入 Allocate sums changeover in 311106 外幣資本折算差額 Foreign currency capital 311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves 312101 法定盈余公積 Legal surplus 312102 任意盈余公積 Free surplus reserves 312103 法定公益金 Legal public welfare fund 312104 儲(chǔ)備基金 Reserve fund 312105 企業(yè)發(fā)展基金 Enterprise expension fund 312106 利潤歸還投資 Profits capitalizad on return of investment 利潤 Profits 3131 本年利潤 Current year profits 3141 利潤分配 Profit distribution 314101 其他轉(zhuǎn)入 Other chengeover in 314102 提取法定盈余公積 Withdrawal legal surplus 314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取儲(chǔ)備基金 Withdrawal reserve fund 314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion 314106 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers39。 bonus and welfare fund 314107 利潤歸還投資 Profits capitalizad on return of investment 314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable 314109 提取任意盈余公積 Withdrawal other mon accumulation fund 314110 應(yīng)付普通股股利 Common Stock dividends payable 314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 314115 未分配利潤 Undistributed profit 四、成本類 Cost 4101 生產(chǎn)成本 Cost of manufacture 410101 基本生產(chǎn)成本 Base cost of manufacture 410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture 4105 制造費(fèi)用 Manufacturing overhead 材料費(fèi) Materials 管理人員工資 Executive Salaries 獎(jiǎng)金 Wages 退職金 Retirement allowance 補(bǔ)貼 Bonus 外保勞務(wù)費(fèi) Outsourcing fee 福利費(fèi) Employee benefits/welfare 會(huì)議費(fèi) Coferemce 加班餐費(fèi) Special duties 市內(nèi)交通費(fèi) Business traveling 通訊費(fèi) Correspondence 電話費(fèi) Correspondence 水電取暖費(fèi) Water and Steam 稅費(fèi) Taxes and dues 租賃費(fèi) Rent 管理費(fèi) Maintenance 車輛維護(hù)費(fèi) Vehicles maintenance 油料費(fèi) Vehicles maintenance 培訓(xùn)費(fèi) Education and training 接待費(fèi) Entertainment 圖書、印刷費(fèi) Books and printing 運(yùn)費(fèi) Transpotation
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