財(cái)務(wù)會(huì)計(jì)英語專業(yè)詞匯大全(共13頁)

1、精選優(yōu)質(zhì)文檔-傾情為你奉上財(cái)務(wù)會(huì)計(jì)英語專業(yè)詞匯大全 a payment or serious payments 一次或多次付款abatement 扣減absolute and unconditional payments 絕對(duì)和無條件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附屬設(shè)備accountability 承擔(dān)責(zé)任的程度accounting benefits 會(huì)計(jì)利益accounting period 會(huì)計(jì)期間accounting policies 會(huì)計(jì)政策accou

2、nting principle 會(huì)計(jì)準(zhǔn)則accounting treatment 會(huì)計(jì)處理accounts receivables 應(yīng)收賬款accounts 賬項(xiàng)accredited investors 經(jīng)備案的投資人accumulated allowance 累計(jì)準(zhǔn)備金acknowledgement requirement 對(duì)承認(rèn)的要求acquisition of assets 資產(chǎn)的取得acquisitions 兼并Act on Product Liability （德國）生產(chǎn)責(zé)任法action 訴訟actual ownership 事實(shí)上的所有權(quán)additional filings 補(bǔ)充

3、備案additional margin 附加利差additional risk附加風(fēng)險(xiǎn)additions （設(shè)備的）附件adjusted tax basis 已調(diào)整稅基adjustment of yield 對(duì)收益的調(diào)整administrative fee管理費(fèi)Administrative Law（美國）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的稅收后果advertising 做廣告affiliated group 聯(lián)合團(tuán)體affiliate 附屬機(jī)構(gòu)African Leasing Association 非洲租賃協(xié)

4、會(huì)after-tax rate 稅后利率aggregate rents 合計(jì)租金aggregate risk 合計(jì)風(fēng)險(xiǎn)agreement concerning rights of explore natural resources 涉及自然資源開發(fā)權(quán)的協(xié)議agreement 協(xié)議alliances 聯(lián)盟allocation of finance income 財(cái)務(wù)收益分配allowance for losses on receivables 應(yīng)收款損失備抵金alternative uses 改換用途地使用amenability to foreign investment 外國投資的易受控制程度

5、amendment 修改amortization of deferred loan fees and related consideration 遞延的貸款費(fèi)和相關(guān)的報(bào)酬的攤銷amortization schedule 攤銷進(jìn)度表amortize 攤銷amount of recourse 求償金額amount of usage 使用量AMT (Alternative Minimum Tax) （美國）可替代最低稅analogous to類推為annual budget appropriation 年度預(yù)算撥款appendix （契約性文件的）附件applicable law 適用法律appli

6、cable securities laws適用的證券法律applicable tax life 適用的應(yīng)納稅壽命appraisal 評(píng)估appraisers 評(píng)估人員appreciation 溢價(jià)appropriation provisions 撥款條例appropriation 侵占approval authority 核準(zhǔn)權(quán)approval 核準(zhǔn)approximation近似arbitrary and artificially high value (承租人違約出租人收回租賃物時(shí)法官判決的)任意的和人為抬高的價(jià)值arbitration 仲裁arm's length transact

7、ion 公平交易arrangement 安排arrest 扣留Article 2A 美國統(tǒng)一商法典關(guān)于法定融資租賃的條款articles of incorporation 公司章程Asia Lease 亞洲租賃協(xié)會(huì)assess 評(píng)估asset manager 設(shè)備經(jīng)理asset risk insurance 資產(chǎn)風(fēng)險(xiǎn)保險(xiǎn)asset securitization 資產(chǎn)證券化asset specificity 資產(chǎn)特點(diǎn)asset tracking 資產(chǎn)跟蹤asset-backed financing 資產(chǎn)支持型融資asset-based lessor 立足于資產(chǎn)的出租人asset-oriented

8、 lessor (經(jīng)營租賃中的)資產(chǎn)導(dǎo)向型出租人asset 資產(chǎn)assignee 受讓人assignment 讓與association 社團(tuán)at the expiry 期限屆滿時(shí)ATT (automatic transfer of title) 所有權(quán)自動(dòng)轉(zhuǎn)移attachments 附著物attributes 屬性auction sale 拍賣audits 審計(jì)authenticate 認(rèn)證authentication 證實(shí)authority 當(dāng)局authorize 認(rèn)可availability of fixed rate medium-term financing 固定利率中期融資可得到的

9、程度available-for-sale securities 正供出售證券average life 平均壽命average managed net financed assets 所管理的已籌資金資產(chǎn)凈額平均值backed-up servicer 替補(bǔ)服務(wù)者balance sheet date 資產(chǎn)負(fù)債表日bandwidth 帶寬bank affiliates 銀行的下屬機(jī)構(gòu) bank quote 銀行報(bào)價(jià)bankruptcy cost 破產(chǎn)成本bankruptcy court 破產(chǎn)法院bankruptcy law 破產(chǎn)法bankruptcy proceedings 破產(chǎn)程序bankrupt

10、cy 破產(chǎn)bareboat charterer 光船承租人bargain renewal option廉價(jià)續(xù)租任擇權(quán)basic earnings per share每股基本收益basic rent基本租金（各期應(yīng)付的租金）beneficiaries受益人big-ticket items大額項(xiàng)目bill and collect開票和收款binding agreement有約束力的協(xié)議blind vendor discount賣主暗扣bluebook藍(lán)皮書（美國二手市場設(shè)備價(jià)格手冊）book income賬面收入book loses賬面虧損borrower借款人BPO(bargain purcha

11、se option)廉價(jià)購買任擇權(quán)bridge facility橋式融通bridge橋梁broker fee經(jīng)紀(jì)人費(fèi)brokers經(jīng)紀(jì)人build-to-suit leases（租賃物由承租人）承建或承造的租賃協(xié)議bulldozer推土機(jī)bundled additional services捆綁（在一起的）附加服務(wù)bundling捆綁（服務(wù)）business acquisition業(yè)務(wù)收購business and occupation tax營業(yè)及開業(yè)許可稅business generation業(yè)務(wù)開發(fā)business trust商業(yè)信托by(e)-laws細(xì)則byte字節(jié)常用英文會(huì)計(jì)賬戶名稱

12、分類匯總一、 資產(chǎn)類 AssetsFixed asserts固定資產(chǎn) stripe bad assets off 剝離不良資產(chǎn)流動(dòng)資產(chǎn) Current assets貨幣資金 Cash and cash equivalents1001 現(xiàn)金 Cash spot cash現(xiàn)款支付cash transaction現(xiàn)款交易1002 銀行存款 Cash in bankCurrent assets of enterprises shall include cash on hand， cash in bank, marketable securities, receivable, prepayments a

13、nd inventory.企業(yè)的流動(dòng)資產(chǎn)包括現(xiàn)金，銀行存款，有價(jià)證券，應(yīng)收和預(yù)付款項(xiàng)以及存貨等。1009 其他貨幣資金 Other cash and cash equivalents 外埠bu存款 Other city Cash in bank 銀行本票? Cashiers cheque 銀行匯票 Bank draftThe payment was made by bank draft. 用銀行的匯票支付。Payment can be in the form of a personal check, bank draft or money order. 支付形式多樣，如個(gè)人支票、銀行匯票和郵匯

14、。I have a bank draft in the amount of five hundred thousand dollars. It is made out in my name. 我有一張50萬元的銀行匯票，匯票上已有我的名字。 信用卡 Credit cardcredit card details usually means your credit card number and the expiry date. 信譽(yù)卡的細(xì)節(jié)通常指你的信譽(yù)卡號(hào)碼和失效日期。 信用證保證金 L/C Guarantee deposits 存出投資款 Refundable depositsThe dep

15、osit shall be refundable in full amount in 10 days after the contract expiration, in same currency and excluding interest thereupon.押金在合同終止后10天內(nèi)由甲方以相同幣種全額退還給乙方（不計(jì)利息）。1101 短期投資 Short-term investmentsThe cash dividend or interest on a short-term investment should be written off against the book value

16、of the investment when received, except for those recorded in the “Dividend Receivable” account.短期投資的現(xiàn)金股利或利息，應(yīng)于實(shí)際收到時(shí)，沖減投資的賬面價(jià)值，但已記入“應(yīng)收股利”或“應(yīng)收利息”科目的現(xiàn)金股利或利息除外。 股票 Short-term investments stockstock market股票市場 stock yield股票收益 債券 Short-term investments - corporate bondsCompanies can easily get bank loans

17、. The corporate bond market is well developed.市場機(jī)制發(fā)育完全，企業(yè)容易獲得貸款。 基金 Short-term investments - corporate funds 其他 Short-term investments other1102 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reservesUS Federal reserves應(yīng)收款 Account receivableFinally, according to the reality and credit policy, some su

18、ggestions on how to strengthen the management of account receivable are given根據(jù)實(shí)際情況,從信用政策入手,提出加強(qiáng)應(yīng)收帳款管理的具體措施.1111 應(yīng)收票據(jù) Note receivable銀行承兌匯票 Bank acceptanceBank acceptance bill played essential function in this process.這當(dāng)中銀行承兌匯票起到了至關(guān)重要的作用。商業(yè)承兌匯票 Trade acceptanceIf a seller extends credit to a time dr

19、aft, they have made a trade acceptance.如賣方開出的是遠(yuǎn)期匯票，以此向買方提供信用，此時(shí)就做了一筆商業(yè)匯票承兌業(yè)務(wù)，1121 應(yīng)收股利 Dividend receivable1122 應(yīng)收利息 Interest receivable1131 應(yīng)收賬款 Account receivableFollow up account receivable in accordance with project process.根據(jù)項(xiàng)目進(jìn)程負(fù)責(zé)項(xiàng)目的款項(xiàng)回收。Generally, enterprise enhancement takes account receivabl

20、e, the account receivable internal control superiority can more unfold. 一般認(rèn)為，企業(yè)對(duì)應(yīng)收賬款的重視加強(qiáng)，應(yīng)收賬款的內(nèi)部優(yōu)勢會(huì)被更多的展現(xiàn)出來。1133 其他應(yīng)收款 Other notes receivable1141 壞賬準(zhǔn)備 Bad debt reservesFifth, prudent accounting principles will be adopted and a complete system for withdrawing and writing off bad debt reserve fund es

21、tablished. 第五，實(shí)行謹(jǐn)慎會(huì)計(jì)原則，建立完善呆帳準(zhǔn)備金的計(jì)提和沖銷制度。1151 預(yù)付賬款 Advance moneyWe will advance him some money for traveling expenses. 1161 （彌補(bǔ)赤字）應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable庫存資產(chǎn) Inventories1201 物資采購 Supplies purchasing1211 原材料 Raw materialsForce down the prices of raw materials 壓低原材料價(jià)格1221

22、包裝物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差異 Materials cost varianceResponsible for setting up and maintaining costing system manually and in ERP system, include standard cost, cost variance analysis etc. 獨(dú)立完成成本核算工作，建立工廠標(biāo)準(zhǔn)成本控制系統(tǒng)，負(fù)責(zé)標(biāo)準(zhǔn)成本的建立和更新。1241 自制半成品 Semi-Finished goods1243 庫存商品 F

23、inished goods1244 商品進(jìn)銷差價(jià) Differences between purchasing and selling priceFor example, for a long time the purchasing prices of grain and non-staple foods were too low. In the cities, however, we could not raise the selling prices beyond a certain point. This led to a disparity between the purchasing

24、 and selling prices, so the state had to make up the difference. 例如糧食，還有各種副食品，收購價(jià)格長期定得很低，這些年提高了幾次，還是比較低，而城市銷售價(jià)格又不能高了，購銷價(jià)格倒掛，由國家補(bǔ)貼。1251 委托加工物資 Work in process outsourcedWork in process 在制品1261 委托代銷商品 Trust to and sell the goods on a commission basisTrust to交給(保管、辦理等) I advise you not to trust importa

25、nt documents to him.我勸你不要把重要文件交給他。Commodities can be sold by the commercial departments on a commission basis. 委托商業(yè)部門代銷。1271 受托代銷商品 Commissioned and sell the goods on a commission basisAll the equipment will be developed, built, installed and commissioned by Siemens. 所有的設(shè)備將由西門子開發(fā)、制造、安裝和調(diào)試。1281 存貨跌價(jià)準(zhǔn)

26、備 Inventory falling price reserves1291 分期收款發(fā)出商品 Collect money and send out the goods by stagesby stages; in stages 分階段1301 待攤費(fèi)用 Deferred and prepaid expensesPrepaid expenses shall be amortized according to period benefiting. 待攤費(fèi)用應(yīng)當(dāng)按收益期分?jǐn)傞L期投資 Long-term investment1401 長期股權(quán)投資 Long-term investment on st

27、ocks 股票投資 Investment on stocks 其他股權(quán)投資 Other investment on stocks1402 長期債權(quán)投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權(quán)投資 Other investment on bonds1421 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves債權(quán)投資減值準(zhǔn)備 creditor's ri

28、ghts investment depreciation reserves1431 委托貸款 Entrust loans 本金 PrincipalPlease repay principal and interest. 請(qǐng)還本付息 利息 InterestCompound interest 復(fù)利 monthly interest 月息 Without interest charge無利息地 net interest 純利, 凈賺 floating interest rate 浮動(dòng)利率 減值準(zhǔn)備 Depreciation reservesdepreciation quota 折舊配額depreci

29、ation method 折舊方法Four depreciation methods, which are widely used at home and abroad, are discussed in detail. They are straight-line depreciation (SL), sum of years digits depreciation,(SOYD),fixed rate depreciation (FRD) and double declining balance depreciation (DDB). 主要討論目前國內(nèi)外廣泛應(yīng)用的 4種折舊方法 ,即直線折舊

30、法 (SL法 )、年數(shù)總和折舊法(SOYD法 )、雙倍余額遞減折舊法 (DDB法 )、定率遞減折舊法 (FRD法 ) .1501 固定資產(chǎn) Fixed assets 房屋 Building建筑物 Structure機(jī)器設(shè)備 Machinery equipment運(yùn)輸設(shè)備 Transportation facilities工具器具 Instruments and implement1502 累計(jì)折舊 Accumulated depreciationWhen fixed assets are revalued upwards, any accumulated depreciation existi

31、ng at the date of the revaluation should not be credited to income. 固定資產(chǎn)重估時(shí)，任何在重估當(dāng)日存在的累計(jì)折舊不應(yīng)記入收益。1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves1601 工程物資 Project goods and material 專用材料 Special-purp

32、ose material 專用設(shè)備 Special-purpose equipment 預(yù)付大型設(shè)備款 Prepayments for equipment 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for Fabricate1603 在建工程 Construction-in-process安裝工程 Erection worksAll site erection works will be performed by the Buyer under the technical instruction of the Seller. 所有的現(xiàn)場

33、安裝工作都應(yīng)在賣方的技術(shù)指導(dǎo)下由買方完成。在安裝設(shè)備 Erecting equipment-in-process技術(shù)改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves1701 固定資產(chǎn)清理 Liquidation of fixed assets1801 無形資產(chǎn) Intangible assets專利權(quán) Patents非專利技術(shù) Non-Patents商標(biāo)權(quán) Trademarks, Trade name

34、s著作權(quán) Copyrights土地使用權(quán) Tenure商譽(yù) Goodwill1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income1901 長期待攤費(fèi)用 Long-term deferred and p

35、repaid expenses1911 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income二、負(fù)債類 Liability短期負(fù)債 Current liability2101 短期借款 Short-term borrowing2111 應(yīng)付票據(jù) Notes payable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance2121 應(yīng)付

36、賬款 Account payable2131 預(yù)收賬款 Deposit received2141 代銷商品款 Proxy sale goods revenue2151 應(yīng)付工資 Accrued wages2153 應(yīng)付福利費(fèi) Accrued welfarism2161 應(yīng)付股利 Dividends payable2171 應(yīng)交稅金 Tax payable 應(yīng)交增值稅 value added tax payable 進(jìn)項(xiàng)稅額 Withholdings on VAT 已交稅金 Paying tax 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 減免稅款 Tax deduction 銷

37、項(xiàng)稅額 Substituted money on VAT 出口退稅 Tax reimbursement for export 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withholdings on VAT 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover 未交增值稅 Unpaid VAT 應(yīng)交營業(yè)稅 Business tax payable 應(yīng)交消費(fèi)稅 Consumption tax payable 應(yīng)交資源稅 Resources tax payable 應(yīng)交所得稅 Income

38、tax payable 應(yīng)交土地增值稅 Increment tax on land value payable 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building citiespayable 應(yīng)交房產(chǎn)稅 Housing property tax payable 應(yīng)交土地使用稅 Tenure tax payable 應(yīng)交車船使用稅 Vehicle and vessel usage license platetax(VVULPT) payable 應(yīng)交個(gè)人所得稅 Personal income tax payable2176 其他應(yīng)交款 Other fund in

39、 conformity with paying2181 其他應(yīng)付款 Other payables2191 預(yù)提費(fèi)用 Drawing expense in advance其他負(fù)債 Other liabilities2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value2211 預(yù)計(jì)負(fù)債 Anticipation liabilities長期負(fù)債 Long-term Liabilities2301 長期借款 Long-term loans一年內(nèi)到期的長期借款 Long-term loans due within one year一年后到期的長期借款 Long-ter

40、m loans due over one year2311 應(yīng)付債券 Bonds payable 債券面值 Face value, Par value 債券溢價(jià) Premium on bonds 債券折價(jià) Discount on bonds 應(yīng)計(jì)利息 Accrued interest2321 長期應(yīng)付款 Long-term 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 Long-term account payable due within one year一年后到期的長期應(yīng)付 Long-term account

41、 payable over one year2331 專項(xiàng)應(yīng)付款 Special payable一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year2341 遞延稅款 Deferral taxes三、所有者權(quán)益類 OWNERS' EQUITY資本 Capita3101 實(shí)收資本(或股本) Paid-up capital(or stock)實(shí)收資本 Paid-up capital實(shí)收股本 Paid-up stock3103 已歸還

42、投資 Investment Returned公積3111 資本公積 Capital reserve 資本(或股本)溢價(jià) Capital(or Stock) premium 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve 股權(quán)投資準(zhǔn)備 Stock right investment reserves 撥款轉(zhuǎn)入 Allocate sums changeover in 外幣資本折算差額 Foreign currency capital 其他資本公積 Other capital reserve3121 盈余公積 Surplus reserves 法定盈余公積 Le

43、gal surplus 任意盈余公積 Free surplus reserves 法定公益金 Legal public welfare fund 儲(chǔ)備基金 Reserve fund 企業(yè)發(fā)展基金 Enterprise expansion fund 利潤歸還投資 Profits capitalized on return of investment利潤 Profits3131 本年利潤 Current year profits3141 利潤分配 Profit distribution 其他轉(zhuǎn)入 Other chengeover in 提取法定盈余公積 Withdrawal legal surpl

44、us 提取法定公益金 Withdrawal legal public welfare funds 提取儲(chǔ)備基金 Withdrawal reserve fund 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers'' bonus andwelfare fund 利潤歸還投資 Profits capitalized on return of investment 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable 提取任

45、意盈余公積 Withdrawal other common accumulation fund 應(yīng)付普通股股利 Common Stock dividends payable 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change toassets(or stock) 未分配利潤 Undistributed profit四、成本類 Cost4101 生產(chǎn)成本 Cost of manufacture 基本生產(chǎn)成本 Base cost of manufacture 輔助生產(chǎn)成本 Auxiliary cost of manufacture4105 制造費(fèi)用 Manu

46、facturing 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) Conference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

47、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) Transportation保險(xiǎn)費(fèi) Insurance premium支付手續(xù)費(fèi) Commission雜費(fèi) Sundry charges折舊費(fèi) Depreciation expense機(jī)物料消耗 Article of consumption勞動(dòng)保護(hù)費(fèi) Labor protection fees季節(jié)性停工損失 Loss on seasonality cess

48、ation4107 勞務(wù)成本 Service costs五、損益類 Profit and loss收入 Income業(yè)務(wù)收入 OPERATING INCOME5101 主營業(yè)務(wù)收入 Prime operating revenue產(chǎn)品銷售收入 Sales revenue服務(wù)收入 Service revenue5102 其他業(yè)務(wù)收入 Other operating revenue材料銷售 Sales materials代購代售包裝物出租 Wrappage lease出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue返還所得稅 Reimbursement of inco

49、me tax其他收入 Other revenue5201 投資收益 Investment income短期投資收益 Current investment income長期投資收益 Long-term investment income計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves5203 補(bǔ)貼收入 Subsidize revenue國家扶持補(bǔ)貼收入 Subsidize revenue from country其他補(bǔ)貼收入 Other subsidize revenue5301 營業(yè)外收入 NON-OPERATING INCOME非貨幣性交易收益 Non-cash deal income現(xiàn)金溢余 Cash overage處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets出售無形資產(chǎn)收益 Income on sales of intangible assets固定資產(chǎn)盤盈 Fixed assets inventory profit罰款凈收入 Net amercement income支出 Outlay業(yè)務(wù)支出 R