应交消费税 Consumption tax payable 应交资源税 Resources tax payable 应交所得税 Income tax payable
应交土地增值税 Increment tax on land value payable 应交城市维护建设税 Tax for maintaining and building cities payable
应交房产税 Housing property tax payable 应交土地使用税 Tenure tax payable
应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
应交个人所得税 Personal income tax payable 其他应交款 Other fund in conformity with paying 其他应付款 Other payables
预提费用 Drawing expense in advance 其他负债 Other liabilities
待转资产价值 Pending changerover assets value 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 应付债券 Bonds payable 债券面值 Face value, Par value 债券溢价 Premium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest
长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 专项应付款 Special payable
一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 递延税款 Deferral taxes
三、所有者权益类 OWNERS'' EQUITY
资本 Capita
实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock
已归还投资 Investment Returned 公积
资本公积 Capital reserve
资本(或股本)溢价 Cpital(or Stock) premium
接受捐赠非现金资产准备 Receive non-cash donate reserve 股权投资准备 Stock right investment reserves 拨款转入 Allocate sums changeover in 外币资本折算差额 Foreign currency capital
其他资本公积 Other capital reserve 盈余公积 Surplus reserves 法定盈余公积 Legal surplus 任意盈余公积 Free surplus reserves 法定公益金 Legal public welfare fund 储备基金 Reserve fund
企业发展基金 Enterprise expension fund
利润归还投资 Profits capitalizad on return of investment 利润 Profits
本年利润 Current year profits 利润分配 Profit distribution 其他转入 Other chengeover in
提取法定盈余公积 Withdrawal legal surplus
提取法定公益金 Withdrawal legal public welfare funds 提取储备基金 Withdrawal reserve fund
提取企业发展基金 Withdrawal reserve for business expansion 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund
利润归还投资 Profits capitalizad on return of investment 应付优先股股利 Preferred Stock dividends payable
提取任意盈余公积 Withdrawal other common accumulation fund 应付普通股股利 Common Stock dividends payable
转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
未分配利润 Undistributed profit
四、成本类 Cost
生产成本 Cost of manufacture
基本生产成本 Base cost of manufacture 辅助生产成本 Auxiliary cost of manufacture 制造费用 Manufacturing overhead 材料费 Materials
管理人员工资 Executive Salaries 奖金 Wages
退职金 Retirement allowance 补贴 Bonus
外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment
图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees
季节性停工损失 Loss on seasonality cessation 劳务成本 Service costs
五、损益类 Profit and loss
收入 Income
业务收入 OPERATING INCOME 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue
其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售
包装物出租 Wrappage lease
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 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 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 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 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
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
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
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 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 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 所得税 Income tax
以前年度损益调整 Prior year income adjustment
会计专业英语词汇大全
