会计 必背单词(3)

出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue

5201 投资收益 Investment income

短期投资收益 Current investment income 长期投资收益 Long-term investment income

计提的委托贷款减值准备 Withdrawal of entrust loans reserves

5203 补贴收入 Subsidize revenue

国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidize revenue

5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income

现金溢余 Cash overage

处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay

业务支出 Revenue charges

5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold

服务成本 Cost of service

5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax

消费税 Consumption tax

城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax

土地增值税 Increment tax on land value

5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service

其他业务税金及附加费 Other tax and associate charge 费用 Expenses

5501 营业费用 Operating expenses

代销手续费 Consignment commission charge 运杂费 Transpotation

保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees

5502 管理费用 Adminisstrative expenses 职工工资 Staff Salaries

修理费 Repair charge

低值易耗摊销 Article of consumption 办公费 Office allowance

差旅费 Travelling expense

工会经费 Labour union expenditure

研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance

医疗保险费 Medical insurance 会议费 Coferemce

聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost

业务招待费 Business entertainment 技术转让费 Technology transfer fees

矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax

车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax 印花税 Stamp tax

5503 财务费用 Finance charge 利息支出 Interest exchange

汇兑损失 Foreign exchange loss

各项手续费 Charge for trouble

各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay

减值准备金 Depreciation reserves

非常损失 Extraordinary loss

处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay

5701 所得税 Income tax

以前年度损益调整 Prior year income adjustment

现金 Cash in hand

银行存款 Cash in bank

其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashier‘s check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds

短期投资-其他投资 Investments - Short term - others

短期投资跌价准备 Provision for short-term investment

长期股权投资-股票投资 Long term equity investment - stocks

长期股权投资-其他股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors

坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment

应收补贴款 Allowance receivable

其他应收款 Other debtors

坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials

包装物 Packing materials

低值易耗品 Low value consumbles

材料成本差异 Material cost difference 自制半成品 Self-manufactured goods 库存商品 Finished goods

商品进销差价 Difference between purchase & sales of commodities 委托加工物资 Consigned processiong material 委托代销商品 Consignment-out

受托代销商品 Consignment-in

分期收款发出商品 Goods on instalment sales 存货跌价准备 Provision for obsolete stocks

待摊费用 Prepaid expenses

待处理流动资产损益 Unsettled G/L on current assets 待处理固定资产损益 Unsettled G/L on fixed assets 委托贷款-本金 Consignment loan - principle 委托贷款-利息 Consignment loan - interest

委托贷款-减值准备 Consignment loan - provision 固定资产-房屋建筑物 Fixed assets - Buildings

固定资产-机器设备 Fixed assets - Plant and machinery

固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures

固定资产-运输设备 Fixed assets - Automobiles 累计折旧 Accumulated depreciation

固定资产减值准备 Impairment of fixed assets

工程物资-专用材料 Project material - specific materials

工程物资-专用设备 Project material - specific equipment

工程物资-预付大型设备款 Project material - prepaid for equipment

工程物资-为生产准备的工具及器具 Project material - tools and facilities for production

在建工程 Construction in progress

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