財(cái)會(huì)英語(yǔ)詞匯

expense支出fairmarketvalue公平市價(jià)fifo先進(jìn)先出法fixedassets固定資產(chǎn)fobprice離岸價(jià)格footnotes表下注釋foreignexchange外匯franchise特許權(quán)freight-in進(jìn)貨運(yùn)費(fèi)freight-out銷(xiāo)貨運(yùn)費(fèi)generaljournal普通日記帳generalledger總分類(lèi)帳grossbookvalue帳面總值grossprofit毛利,總利潤(rùn)hedge套期交易incomestatement損益表incrementalcost增值成本installment分期付款instrument證券，票據(jù)intangibleassets無(wú)形資產(chǎn)interest利息inventory存貨invoice發(fā)票issuedcapitalstock已發(fā)行股本journalentry日記帳,分錄liability負(fù)債lifo后進(jìn)先出法long-termdebt長(zhǎng)期負(fù)債lowerofcostormarket成本市價(jià)孰低法lumpsum一次性付款marketvalue市場(chǎng)價(jià)值markup漲價(jià)mortgage抵押；債權(quán)netassets凈資產(chǎn)obsoleteinventory作廢存貨partnership合伙企業(yè)parvalue面值patent專(zhuān)利權(quán)payroll工資；工資單pensionfund養(yǎng)老金基金pensionplan養(yǎng)老金計(jì)劃physicalinventory實(shí)地盤(pán)存pledgedasset抵押資產(chǎn)posting過(guò)帳p,p&e固定資產(chǎn)preferenceshares優(yōu)先股preferredstock優(yōu)先股premium溢價(jià)presentvalue現(xiàn)值principal本金refinance再籌資refund退還；再籌資retainedearning留存收益revenue收入salvagevalue殘值security證券，擔(dān)保品segment分部servicelife使用年限stockholdersequity股東權(quán)益stockdiscount股票折價(jià)straightlinemethod直線(xiàn)法subsidiaryledger明細(xì)分類(lèi)帳sum-of-the-years-digitsmethod年數(shù)總和法tangibleassets有形資產(chǎn)vouchercheck憑單支票withholding預(yù)扣worksheet工作底稿writedown減記writeoff轉(zhuǎn)銷(xiāo)，注銷(xiāo)year-end-adjustment年終調(diào)整accelerateddepreciationmethod計(jì)算折舊時(shí)，初期所提的折舊大于后期各年。加速折舊法主要包括余額遞減折舊法decliningbalancedepreciation，雙倍余額遞減折舊法doubledecliningbalancedepreciation，年限總額折舊法sumoftheyears'depreciationaccount科目，帳戶(hù)accountformat帳戶(hù)式accountpayable應(yīng)付帳款accountreceivable應(yīng)收帳款accountingcycle會(huì)計(jì)循環(huán)，指按順序進(jìn)行記錄，歸類(lèi)，匯總和編表的全過(guò)程。在連續(xù)的會(huì)計(jì)期間周而復(fù)始的循環(huán)進(jìn)行accountingequation會(huì)計(jì)等式：資產(chǎn)=負(fù)債+業(yè)主權(quán)益accountsreceivableturnover應(yīng)收帳款周轉(zhuǎn)率：一個(gè)時(shí)期的賒銷(xiāo)凈額/應(yīng)收帳款平均余額accrualbasisaccounting應(yīng)記制，債權(quán)發(fā)生制：以應(yīng)收應(yīng)付為計(jì)算基礎(chǔ)，以確定本期收益與費(fèi)用的一種方式。凡應(yīng)屬本期的收益于費(fèi)用，不論其款項(xiàng)是否以收付，均作為本期收益和費(fèi)用處理。accrueddividend應(yīng)計(jì)股利accruedexpense應(yīng)記費(fèi)用：指本期已經(jīng)發(fā)生而尚未支付的各項(xiàng)費(fèi)用。accruedrevenue應(yīng)記收入accumulateddepreciation累計(jì)折舊acid-testratio酸性試驗(yàn)比率，企業(yè)速動(dòng)資產(chǎn)與流動(dòng)負(fù)債的比率，又稱(chēng)quickratioacquisitioncost購(gòu)置成本adjustedtrialbalance調(diào)整后試算表，指已作調(diào)整分錄但尚未作結(jié)賬分錄的試算表。adjustingentry調(diào)整分錄：在會(huì)計(jì)期末所做的分錄，將會(huì)計(jì)期內(nèi)因某些原因而未曾記錄或未適當(dāng)記錄的會(huì)計(jì)事項(xiàng)予以記錄入帳。adverse應(yīng)收帳款的帳齡分類(lèi)agingofaccountsreceivable應(yīng)收帳款的帳齡allocable應(yīng)分配的allowanceforbaddebts備抵壞帳allowancefordepreciation備抵折舊allowancefordoubtfulaccounts呆帳備抵allowanceforuncollectibleaccounts呆帳備抵allowancemethod備抵法：用備抵帳戶(hù)作為各項(xiàng)資產(chǎn)帳戶(hù)的抵銷(xiāo)帳戶(hù)，以使交易的費(fèi)用與收入相互配合的方法。amortization攤銷(xiāo),清償annuitydue期初年金annuitymethod年金法appraisalmethod估價(jià)法asset資產(chǎn)baddebt壞帳baddebtexpense壞帳費(fèi)用：將壞帳傳人費(fèi)用帳戶(hù)，沖銷(xiāo)應(yīng)收帳款balancesheet資產(chǎn)負(fù)債表bankdiscount銀行貼現(xiàn)折價(jià)bankreconciliation銀行往來(lái)調(diào)節(jié)：企業(yè)自身的存款帳戶(hù)余額和銀行對(duì)帳單的余額不符時(shí)，應(yīng)對(duì)未達(dá)帳進(jìn)行調(diào)節(jié)。bankstatement銀行對(duì)帳單，銀行每月寄給活期存款客戶(hù)的對(duì)帳單，列明存款兌現(xiàn)支票和服務(wù)費(fèi)用。barter易貨交易benchmarking基準(zhǔn)，用于比較分析的基期經(jīng)濟(jì)資料boardofdirectors董事會(huì)bond證券bondspayable應(yīng)付債券，發(fā)行債券公司的一個(gè)負(fù)債帳戶(hù)。bookvalue帳面價(jià)值bookkeeping簿記budget預(yù)算，政府或企業(yè)用于控制未來(lái)經(jīng)濟(jì)活動(dòng)的財(cái)務(wù)計(jì)劃。callablebonds可贖回債券，可以提前償還的債券又稱(chēng)可贖回債券。redeemablebondscapital資金，資本，資方。capitalexpenditure資本支出，指購(gòu)買(mǎi)固定資產(chǎn)的支出，或?yàn)榱艘豁?xiàng)業(yè)務(wù)長(zhǎng)遠(yuǎn)利益的支出。資本支出在當(dāng)期應(yīng)稅所得中，一般不能扣除。但機(jī)器設(shè)備等價(jià)款，可以列支折舊。capitallease資本租賃，稅款。又稱(chēng)籌資租賃financinglease.租賃的兩種形式之一，另一種是經(jīng)營(yíng)租賃operatinglease.資本租賃是，承租人在借到資金的同時(shí)，又獲得一項(xiàng)需要攤銷(xiāo)的資產(chǎn)。由承租人負(fù)擔(dān)維修，租金，保險(xiǎn)費(fèi)和capitalpaidin繳入資本capitalstock股本capitalize資本化。carryback抵前carryforward遞延,結(jié)轉(zhuǎn)cashbasisaccounting現(xiàn)收現(xiàn)付制會(huì)計(jì)，在會(huì)計(jì)核算中，以款項(xiàng)的實(shí)際收付為計(jì)算標(biāo)準(zhǔn)，以確定本期收益和費(fèi)用的方法。這種方法不能正確反應(yīng)各期損益，顧只適用于非營(yíng)利單位。cashdisbursementsjournal現(xiàn)金支出簿。cashequivalents現(xiàn)金等價(jià)物cashflow現(xiàn)金流量表cashinhand庫(kù)存現(xiàn)金cashreceiptsjournal現(xiàn)金收入日記帳chartofaccounts會(huì)計(jì)科目表classifiedbalancesheet分類(lèi)資產(chǎn)負(fù)債表，按類(lèi)別編制的資產(chǎn)負(fù)債表，將資產(chǎn)和負(fù)債按用途和來(lái)源劃分為小類(lèi)，對(duì)以清楚地表明資產(chǎn)與負(fù)債項(xiàng)目的典體構(gòu)成情況。closingentries結(jié)帳分錄，將收入和費(fèi)用帳戶(hù)結(jié)轉(zhuǎn)于損益帳戶(hù)的分錄。closingtheaccounts結(jié)帳collateral抵押品common-sizestatement統(tǒng)一度量式財(cái)務(wù)報(bào)表，只有百分比而無(wú)金額的報(bào)表，將財(cái)務(wù)報(bào)表中的總數(shù)作為100%，并將各項(xiàng)目分別換算為百分比，以分析不同項(xiàng)目的變化和差異。commonstock普通股compoundinterest復(fù)利comprehensiveincome綜合收入conservatism穩(wěn)健主義，對(duì)會(huì)計(jì)事項(xiàng)的處理持穩(wěn)健態(tài)度，不預(yù)計(jì)收益但預(yù)計(jì)損失，對(duì)資產(chǎn)估價(jià)要低，對(duì)負(fù)債的計(jì)算要高。如果沒(méi)有確定的把握，在報(bào)表中所列的事項(xiàng)應(yīng)使本期收益少計(jì)。consistencyprinciple一致性，指各個(gè)會(huì)計(jì)時(shí)期會(huì)計(jì)方法保持一致，以便于不同時(shí)期的財(cái)務(wù)報(bào)表進(jìn)行比較。consolidatedstatements匯總報(bào)表，包括子公司在內(nèi)的母公司的財(cái)務(wù)報(bào)表。contingentliability或有負(fù)債contraaccount抵消帳戶(hù)，用于抵減另一帳戶(hù)余額而設(shè)置的帳戶(hù)。例累積折舊是固定資產(chǎn)的抵消帳戶(hù)。contractinterestrate約定利率contributedcapital繳入資本controlaccount控制帳戶(hù)，總分類(lèi)帳中的一個(gè)帳戶(hù)，用于統(tǒng)馭幾個(gè)輔助帳戶(hù)的總額。輔助帳戶(hù)的增減也反應(yīng)在此帳戶(hù)總額上。controlling（majority）interest控制股權(quán)權(quán)益。convertiblebond可轉(zhuǎn)換債券convertiblepreferredstock可轉(zhuǎn)換優(yōu)先股copyright版權(quán)costofcapital資本成本，指企業(yè)所支付的債務(wù)利息和股等，它是決定資本預(yù)算的重要因素。costofgoodssold銷(xiāo)售成本coupon息票credit信用，信貸，信用證，貸方cumulativepreferredstock累積優(yōu)先股，指當(dāng)年利潤(rùn)不足發(fā)放股息時(shí)，可積累至下一年發(fā)放的優(yōu)先股。currentassets流動(dòng)資產(chǎn)currentliability流動(dòng)負(fù)債高頻詞匯：accountpayable應(yīng)付帳款accountreceivable應(yīng)收帳款accountofpayments支出表accountofreceipts收入表Accountingperiod會(huì)計(jì)期間accountingyear或financialyear會(huì)計(jì)年度accountantgenaral會(huì)計(jì)主任accountbalancde結(jié)平的帳戶(hù)accountbill帳單accountbooks帳accountclassification帳戶(hù)分類(lèi)accountcurrent往來(lái)帳accountformofbalancesheet帳戶(hù)式資產(chǎn)負(fù)債表accountformofprofitandlossstatement帳戶(hù)式損益表accountpayable應(yīng)付帳款accountreceivable應(yīng)收帳款accountofpayments支出表accountofreceipts收入表accounttitle帳戶(hù)名稱(chēng)，會(huì)計(jì)科目accountingyear或financialyear會(huì)計(jì)年度accountspayableledger應(yīng)付款分類(lèi)帳Accountingperiod（會(huì)計(jì)期間）arerelatedtospecifictimeperiods,typicallyoneyear（通常是一年)資產(chǎn)負(fù)債表：balancesheet可以不大寫(xiě)b利潤(rùn)表：incomestatements(orstatementsofincome)利潤(rùn)分配表：retainedearnings現(xiàn)金流量表：cashflows1、部門(mén)的稱(chēng)謂市場(chǎng)部Marketing銷(xiāo)售部SalesDepartment（也有其它講法，如寶潔公司銷(xiāo)售部叫客戶(hù)生意發(fā)展部CBD）客戶(hù)服務(wù)CustomerService，例如客服員叫CSR，Rforrepresentative人事部HumanResource行政部Admin.財(cái)務(wù)部Finance&Accounting產(chǎn)品供應(yīng)ProductSupply，例如產(chǎn)品調(diào)度員叫PSPlanner2、人員的稱(chēng)謂助理Assistant秘書(shū)secretary前臺(tái)接待小姐Receptionist文員clerk，如會(huì)計(jì)文員為AccountingClerk主任supervisor經(jīng)理Manager總經(jīng)理GM，GeneralManager入場(chǎng)費(fèi)admission運(yùn)費(fèi)freight小費(fèi)tip學(xué)費(fèi)tuition價(jià)格，代價(jià)charge制造費(fèi)用Manufacturingoverhead材料費(fèi)Materials管理人員工資ExecutiveSalaries獎(jiǎng)金Wages退職金Retirementallowance補(bǔ)貼Bonus外保勞務(wù)費(fèi)Outsourcingfee福利費(fèi)Employeebenefits/welfare會(huì)議費(fèi)Coferemce加班餐費(fèi)Specialduties市內(nèi)交通費(fèi)Businesstraveling通訊費(fèi)Correspondence電話(huà)費(fèi)Correspondence水電取暖費(fèi)WaterandSteam稅費(fèi)Taxesanddues租賃費(fèi)Rent管理費(fèi)Maintenance車(chē)輛維護(hù)費(fèi)Vehiclesmaintenance油料費(fèi)Vehiclesmaintenance培訓(xùn)費(fèi)Educationandtraining接待費(fèi)Entertainment圖書(shū)、印刷費(fèi)Booksandprinting運(yùn)費(fèi)Transpotation保險(xiǎn)費(fèi)Insurancepremium支付手續(xù)費(fèi)Commission雜費(fèi)Sundrycharges折舊費(fèi)Depreciationexpense機(jī)物料消耗Articleofconsumption勞動(dòng)保護(hù)費(fèi)Laborprotectionfees總監(jiān)Director總會(huì)計(jì)師FinanceController高級(jí)Senior如高級(jí)經(jīng)理為SeniorManager營(yíng)業(yè)費(fèi)用Operatingexpenses代銷(xiāo)手續(xù)費(fèi)Consignmentcommissioncharge運(yùn)雜費(fèi)Transpotation保險(xiǎn)費(fèi)Insurancepremium展覽費(fèi)Exhibitionfees廣告費(fèi)Advertisingfees管理費(fèi)用Adminisstrativeexpenses職工工資StaffSalaries修理費(fèi)Repaircharge低值易耗攤銷(xiāo)Articleofconsumption辦公費(fèi)Officeallowance差旅費(fèi)Travellingexpense工會(huì)經(jīng)費(fèi)Labourunionexpenditure研究與開(kāi)發(fā)費(fèi)Researchanddevelopmentexpense福利費(fèi)Employeebenefits/welfare職工教育經(jīng)費(fèi)Personneleducation待業(yè)保險(xiǎn)費(fèi)Unemploymentinsurance勞動(dòng)保險(xiǎn)費(fèi)Labourinsurance醫(yī)療保險(xiǎn)費(fèi)Medicalinsurance會(huì)議費(fèi)Coferemce聘請(qǐng)中介機(jī)構(gòu)費(fèi)Intermediaryorgans咨詢(xún)費(fèi)Consultfees訴訟費(fèi)Legalcost業(yè)務(wù)招待費(fèi)Businessentertainment技術(shù)轉(zhuǎn)讓費(fèi)Technologytransferfees礦產(chǎn)資源補(bǔ)償費(fèi)Mineralresourcescompensationfees排污費(fèi)Pollutiondischargefees房產(chǎn)稅Housingpropertytax車(chē)船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用稅Tenuretax印花稅Stamptax財(cái)務(wù)費(fèi)用Financecharge利息支出Interestexchange匯兌損失Foreignexchangeloss各項(xiàng)手續(xù)費(fèi)Chargefortrouble各項(xiàng)專(zhuān)門(mén)借款費(fèi)用Special-borrowingcost帳目名詞一、資產(chǎn)類(lèi)Assets流動(dòng)資產(chǎn)Currentassets貨幣資金Cashandcashequivalents現(xiàn)金Cash銀行存款Cashinbank其他貨幣資金Othercashandcashequivalents外埠存款OthercityCashinbank銀行本票Cashier''scheque銀行匯票Bankdraft信用卡Creditcard信用證保證金L/CGuaranteedeposits存出投資款Refundabledeposits短期投資Short-terminvestments股票Short-terminvestments-stock債券Short-terminvestments-corporatebonds基金Short-terminvestments-corporatefunds其他Short-terminvestments-other短期投資跌價(jià)準(zhǔn)備Short-terminvestmentsfallingpricereserves應(yīng)收款A(yù)ccountreceivable應(yīng)收票據(jù)Notereceivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收賬款A(yù)ccountreceivable其他應(yīng)收款Othernotesreceivable壞賬準(zhǔn)備Baddebtreserves預(yù)付賬款A(yù)dvancemoney應(yīng)收補(bǔ)貼款Coverdeficitbystatesubsidiesofreceivable庫(kù)存資產(chǎn)Inventories物資采購(gòu)Suppliespurchasing原材料Rawmaterials包裝物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差異Materialscostvariance自制半成品Semi-Finishedgoods庫(kù)存商品Finishedgoods商品進(jìn)銷(xiāo)差價(jià)Differencesbetweenpurchasingandsellingprice委托加工物資Workinprocess-outsourced委托代銷(xiāo)商品Trusttoandsellthegoodsonacommissionbasis受托代銷(xiāo)商品Commissionedandsellthegoodsonacommissionbasis存貨跌價(jià)準(zhǔn)備Inventoryfallingpricereserves分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages待攤費(fèi)用Deferredandprepaidexpenses長(zhǎng)期投資Long-terminvestment長(zhǎng)期股權(quán)投資Long-terminvestmentonstocks股票投資Investmentonstocks其他股權(quán)投資Otherinvestmentonstocks長(zhǎng)期債權(quán)投資Long-terminvestmentonbonds債券投資Investmentonbonds其他債權(quán)投資Otherinvestmentonbonds長(zhǎng)期投資減值準(zhǔn)備Long-terminvestmentsdepreciationreserves股權(quán)投資減值準(zhǔn)備Stockrightsinvestmentdepreciationreserves債權(quán)投資減值準(zhǔn)備Bcreditor''srightsinvestmentdepreciationreserves委托貸款Entrustloans本金Principal利息Interest減值準(zhǔn)備Depreciationreserves固定資產(chǎn)Fixedassets房屋Building建筑物Structure機(jī)器設(shè)備Machineryequipment運(yùn)輸設(shè)備Transportationfacilities工具器具Instrumentsandimplement累計(jì)折舊Accumulateddepreciation固定資產(chǎn)減值準(zhǔn)備Fixedassetsdepreciationreserves房屋、建筑物減值準(zhǔn)備Building/structuredepreciationreserves機(jī)器設(shè)備減值準(zhǔn)備Machineryequipmentdepreciationreserves工程物資Projectgoodsandmaterial專(zhuān)用材料Special-purposematerial專(zhuān)用設(shè)備Special-purposeequipment預(yù)付大型設(shè)備款Prepaymentsforequipment為生產(chǎn)準(zhǔn)備的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process安裝工程Erectionworks在安裝設(shè)備Erectingequipment-in-process技術(shù)改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程減值準(zhǔn)備Construction-in-processdepreciationreserves固定資產(chǎn)清理Liquidationoffixedassets無(wú)形資產(chǎn)Intangibleassets專(zhuān)利權(quán)Patents非專(zhuān)利技術(shù)Non-Patents商標(biāo)權(quán)Trademarks,Tradenames著作權(quán)Copyrights土地使用權(quán)Tenure商譽(yù)Goodwill無(wú)形資產(chǎn)減值準(zhǔn)備IntangibleAssetsdepreciationreserves專(zhuān)利權(quán)減值準(zhǔn)備Patentrightsdepreciationreserves商標(biāo)權(quán)減值準(zhǔn)備trademarkrightsdepreciationreserves未確認(rèn)融資費(fèi)用Unacknowledgedfinancialcharges待處理財(cái)產(chǎn)損溢Waitdealassetslossorincome待處理財(cái)產(chǎn)損溢Waitdealassetslossorincome待處理流動(dòng)資產(chǎn)損溢Waitdealintangibleassetslossorincome待處理固定資產(chǎn)損溢Waitdealfixedassetslossorincome二、負(fù)債類(lèi)Liability短期負(fù)債Currentliability短期借款Short-termborrowing應(yīng)付票據(jù)Notespayable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance應(yīng)付賬款A(yù)ccountpayable預(yù)收賬款Depositreceived代銷(xiāo)商品款Proxysalegoodsrevenue應(yīng)付工資Accruedwages應(yīng)付福利費(fèi)Accruedwelfarism應(yīng)付股利Dividendspayable應(yīng)交稅金Taxpayable應(yīng)交增值稅valueaddedtaxpayable進(jìn)項(xiàng)稅額WithholdingsonVAT已交稅金Payingtax轉(zhuǎn)出未交增值稅UnpaidVATchangeover減免稅款Taxdeduction銷(xiāo)項(xiàng)稅額SubstitutedmoneyonVAT出口退稅Taxreimbursementforexport進(jìn)項(xiàng)稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額Exportdeductdomesticsalesgoodstax轉(zhuǎn)出多交增值稅OverpaidVATchangeover未交增值稅UnpaidVAT應(yīng)交營(yíng)業(yè)稅Businesstaxpayable應(yīng)交消費(fèi)稅Consumptiontaxpayable應(yīng)交資源稅Resourcestaxpayable應(yīng)交所得稅Incometaxpayable應(yīng)交土地增值稅Incrementtaxonlandvaluepayable應(yīng)交城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcitiespayable應(yīng)交房產(chǎn)稅Housingpropertytaxpayable應(yīng)交土地使用稅Tenuretaxpayable應(yīng)交車(chē)船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable應(yīng)交個(gè)人所得稅Personalincometaxpayable其他應(yīng)交款Otherfundinconformitywithpaying其他應(yīng)付款Otherpayables預(yù)提費(fèi)用Drawingexpenseinadvance其他負(fù)債Otherliabilities待轉(zhuǎn)資產(chǎn)價(jià)值Pendingchangeroverassetsvalue預(yù)計(jì)負(fù)債Anticipationliabilities長(zhǎng)期負(fù)債Long-termLiabilities長(zhǎng)期借款Long-termloans一年內(nèi)到期的長(zhǎng)期借款Long-termloansduewithinoneyear一年后到期的長(zhǎng)期借款Long-termloansdueoveroneyear應(yīng)付債券Bondspayable債券面值Facevalue,Parvalue債券溢價(jià)Premiumonbonds債券折價(jià)Discountonbonds應(yīng)計(jì)利息Accruedinterest長(zhǎng)期應(yīng)付款Long-termaccountpayable應(yīng)付融資租賃款A(yù)ccruedfinancialleaseoutlay一年內(nèi)到期的長(zhǎng)期應(yīng)付Long-termaccountpayableduewithinoneyear一年后到期的長(zhǎng)期應(yīng)付Long-termaccountpayableoveroneyear專(zhuān)項(xiàng)應(yīng)付款Specialpayable一年內(nèi)到期的專(zhuān)項(xiàng)應(yīng)付Long-termspecialpayableduewithinoneyear一年后到期的專(zhuān)項(xiàng)應(yīng)付Long-termspecialpayableoveroneyear遞延稅款Deferraltaxes三、所有者權(quán)益類(lèi)OWNERS''EQUITY資本Capita實(shí)收資本(或股本)Paid-upcapital(orstock)實(shí)收資本Paicl-upcapital實(shí)收股本Paid-upstock已歸還投資InvestmentReturned公積資本公積Capitalreserve資本(或股本)溢價(jià)Cpital(orStock)premium接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Receivenon-cashdonatereserve股權(quán)投資準(zhǔn)備Stockrightinvestmentreserves撥款轉(zhuǎn)入Allocatesumschangeoverin外幣資本折算差額Foreigncurrencycapital其他資本公積Othercapitalreserve盈余公積Surplusreserves法定盈余公積Legalsurplus任意盈余公積Freesurplusreserves法定公益金Legalpublicwelfarefund儲(chǔ)備基金Reservefund企業(yè)發(fā)展基金Enterpriseexpensionfund利潤(rùn)歸還投資Profitscapitalizadonreturnofinvestment利潤(rùn)Profits本年利潤(rùn)C(jī)urrentyearprofits利潤(rùn)分配Profitdistribution其他轉(zhuǎn)入Otherchengeoverin提取法定盈余公積Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取儲(chǔ)備基金Withdrawalreservefund提取企業(yè)發(fā)展基金Withdrawalreserveforbusinessexpansion提取職工獎(jiǎng)勵(lì)及福利基金Withdrawalstaffandworkers''bonusandwelfarefund利潤(rùn)歸還投資Profitscapitalizadonreturnofinvestment應(yīng)付優(yōu)先股股利PreferredStockdividendspayable提取任意盈余公積Withdrawalothercommonaccumulationfund應(yīng)付普通股股利CommonStockdividendspayable轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)未分配利潤(rùn)Undistributedprofit四、成本類(lèi)Cost生產(chǎn)成本Costofmanufacture基本生產(chǎn)成本Basecostofmanufacture輔助生產(chǎn)成本Auxiliarycostofmanufacture制造費(fèi)用Manufacturingoverhead材料費(fèi)Materials管理人員工資ExecutiveSalaries獎(jiǎng)金Wages退職金Retirementallowance補(bǔ)貼Bonus外保勞務(wù)費(fèi)Outsourcingfee福利費(fèi)Employeebenefits/welfare會(huì)議費(fèi)Coferemce加班餐費(fèi)Specialduties市內(nèi)交通費(fèi)Businesstraveling通訊費(fèi)Correspondence電話(huà)費(fèi)Correspondence水電取暖費(fèi)WaterandSteam稅費(fèi)Taxesanddues租賃費(fèi)Rent管理費(fèi)Maintenance車(chē)輛維護(hù)費(fèi)Vehiclesmaintenance油料費(fèi)Vehiclesmaintenance培訓(xùn)費(fèi)Educationandtraining接待費(fèi)Entertainment圖書(shū)、印刷費(fèi)Booksandprinting運(yùn)費(fèi)Transpotation保險(xiǎn)費(fèi)Insurancepremium支付手續(xù)費(fèi)Commission雜費(fèi)Sundrycharges折舊費(fèi)Depreciationexpense機(jī)物料消耗Articleofconsumption勞動(dòng)保護(hù)費(fèi)Laborprotectionfees季節(jié)性停工損失Lossonseasonalitycessation勞務(wù)成本Servicecosts五、損益類(lèi)Profitandloss收入Income業(yè)務(wù)收入OPERATINGINCOME主營(yíng)業(yè)務(wù)收入Primeoperatingrevenue產(chǎn)品銷(xiāo)售收入Salesrevenue服務(wù)收入Servicerevenue其他業(yè)務(wù)收入Otheroperatingrevenue材料銷(xiāo)售Salesmaterials代購(gòu)代售包裝物出租Wrappagelease出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue返還所得稅Reimbursementofincometax其他收入Otherrevenue投資收益Investmentincome短期投資收益Currentinvestmentincome長(zhǎng)期投資收益Long-terminvestmentincome計(jì)提的委托貸款減值準(zhǔn)備Withdrawalofentrustloansreserves補(bǔ)貼收入Subsidizerevenue國(guó)家扶持補(bǔ)貼收入Subsidizerevenuefromcountry其他補(bǔ)貼收入Othersubsidizerevenue營(yíng)業(yè)外收入NON-OPERATINGINCOME非貨幣性交易收益Non-cashdealincome現(xiàn)金溢余Cashoverage處置固定資產(chǎn)凈收益Netincomeondisposaloffixedassets出售無(wú)形資產(chǎn)收益Incomeonsalesofintangibleassets固定資產(chǎn)盤(pán)盈Fixedassetsinventoryprofit罰款凈收入Netamercementincome支出Outlay業(yè)務(wù)支出Revenue