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中国会计科目中英文对照_翻译学习 Refresher_西安翻译公司-西安天风翻译咨询有限公司-专业法律翻译公司-权威英语翻译公司
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中国会计科目中英文对照
发布时间:2010/1/26  阅读次数:23026  字体大小: 【】 【】【
  
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 Conference
  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 Transportation
  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
  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 Transportation
  保险费 Insurance premium
  展览费 Exhibition fees
  广告费 Advertising fees
  管理费用 Administrative 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 Conference
  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 Non-business 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
  
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