英文會(huì)計(jì)科目

1、中英文資產(chǎn)負(fù)債表資   產(chǎn)                       assets流動(dòng)資產(chǎn)：             current assets：現(xiàn)   金             cash on hand銀行存款             cash in bank有價(jià)證券  

2、           marketable securities應(yīng)收票據(jù)             notes receivable 應(yīng)收賬款             accounts receivable  減：壞賬準(zhǔn)備         less：provision for bad debts預(yù)付帳款          

3、60; advances to suppliers其它應(yīng)收款           other receivables待攤費(fèi)用             deferred and prepaid expenses存   貨             inventories減：存貨變現(xiàn)損失準(zhǔn)備     less：provision for loss on realization of inventorie

4、s一年內(nèi)到期的長(zhǎng)期投資     long-term investments maturing within one year其它流動(dòng)資產(chǎn)         other current assets流動(dòng)資產(chǎn)合計(jì)         total current assets長(zhǎng)期投資：             long term investments一年以上的應(yīng)收款項(xiàng)     receivables collectable a

5、fter one year固定資產(chǎn)：             fixed assets：固定資產(chǎn)原價(jià)         fixed assets-cost  減：累計(jì)折舊         less：accumulated depreciation固定資產(chǎn)凈值         fixed assets-net value固定資產(chǎn)清理         disposal of

6、 fixed assets在建工程：             construction in progress無形資產(chǎn)：             intangible assets：場(chǎng)地使用權(quán)           land occupancy right工業(yè)產(chǎn)權(quán)及專有技術(shù)     industry property rights and proprietary technology其它無形資產(chǎn)  

7、       other intangible assets無形資產(chǎn)合計(jì)           total intangibles assets：其它資產(chǎn)：             other assets：開 辦 費(fèi)             organization expenses籌建期間匯兌損失       exchange loss during start-u

8、p period遞延投資損失         deferred loss on invest遞延稅款借項(xiàng)         deferred taxes debt其它遞延支出         other deferred expense待轉(zhuǎn)銷匯兌損失         unamortized exchanges loss  負(fù)債及所有者權(quán)益 liabilities and owner's equity流動(dòng)負(fù)債：  

9、;       current liabilities：短期借款           short-term loans應(yīng)付票據(jù)           notes payable應(yīng)付賬款           accounts payable應(yīng)付工資           accrued payroll應(yīng)交稅金         

10、0; taxes payable應(yīng)付股利           dividends payable預(yù)收貨款           advances from customers其它應(yīng)付款         other payables預(yù)提費(fèi)用           accrued expense職工獎(jiǎng)勵(lì)及福利基金   staff and worker's bonus and welfare fun

11、d一年內(nèi)到期的長(zhǎng)期負(fù)債   long-term liabilities due within one year其它流動(dòng)負(fù)債         other current liabilities流動(dòng)負(fù)債合計(jì)         total current liabilities長(zhǎng)期負(fù)債：         long-term liabilities：長(zhǎng)期借款           long-term loans應(yīng)付公司債

12、60;       dividends payable應(yīng)付公司債溢價(jià)（折價(jià)） premium(discount)on debentures payable一年以上的應(yīng)付款項(xiàng)   payables due after one year長(zhǎng)期負(fù)債合計(jì)       total long-term liabilities其它負(fù)債：       other liabilities籌建期間匯兌收益     exchange gain during start-up period遞延投資收益

13、       deferred gain on investments遞延稅款貸項(xiàng)       deferred tax credits其它遞延貸項(xiàng)       other deferred credits待轉(zhuǎn)銷匯兌收益     unamortized exchange gain其它負(fù)債合計(jì)         total other liabilities負(fù)債合計(jì)           total l

14、iabilities所有者權(quán)益：       owner's equity資本總額 registered capital (貨幣名稱及金額currency and amount_)實(shí)收資本 paid-in capital (非人民幣資本期末金額amount of non-rmb currency at end of period_)其中：  中方投資 chinese investments(非人民幣資本期末金額amount of non-rmb currency at end of period_)  外方投資 foreign inve

15、stments(非人民幣資本期末金額amount of non-rmb currency at end of period_)減：已歸還投資   less：investments returned資本公積         capital surplus儲(chǔ)備基金         reserve fund企業(yè)發(fā)展基金       enterprise expansion fund利潤(rùn)歸還投資       profit capitalized on r

16、eturn of investments本年利潤(rùn)         current year net income未分配利潤(rùn)       undistributed profit所有者權(quán)益總計(jì)     total owner's equity負(fù)債及所有者權(quán)益總計(jì)   total liabilities and owner's equity現(xiàn)金 cash in hand 銀行存款 cash in bank 其它貨幣資金-外埠存款other monetary assets - cash

17、 in other cities 其它貨幣資金-銀行本票 other monetary assets - cashiers check 其它貨幣資金-銀行匯票 other monetary assets - bank draft 其它貨幣資金-信用卡 other monetary assets - credit cards 其它貨幣資金-信用證保證金 other monetary assets - l/c deposit 其它貨幣資金-存出投資款 other monetary assets - cash for investment 短期投資-股票投資 investments - short

18、term - stocks 短期投資-債券投資 investments - short term - bonds 短期投資-基金投資 investments - short term - funds 短期投資-其它投資 investments - short term - others 短期投資跌價(jià)準(zhǔn)備 provision for short-term investment 長(zhǎng)期股權(quán)投資-股票投資 long term equity investment - stocks 長(zhǎng)期股權(quán)投資-其它股權(quán)投資 long term equity investment - others 長(zhǎng)期債券投資-債券投資

19、 long term securities investment - bonds 長(zhǎng)期債券投資-其它債權(quán)投資 long term securities investment - others 長(zhǎng)期投資減值準(zhǔn)備 provision for long-term investment 應(yīng)收票據(jù) notes receivable 應(yīng)收股利 dividends receivable 應(yīng)收利息 interest receivable 應(yīng)收帳款 trade debtors 壞帳準(zhǔn)備- 應(yīng)收帳款 provision for doubtful debts - trade debtors 預(yù)付帳款 prepaym

20、ent 應(yīng)收補(bǔ)貼款 allowance receivable 其它應(yīng)收款 other debtors 壞帳準(zhǔn)備- 其它應(yīng)收款 provision for doubtful debts - other debtors 其它流動(dòng)資產(chǎn) other current assets 物資采購 purchase 原材料 raw materials 包裝物 packing materials 低值易耗品 low value consume材料成本差異 material cost difference 自制半成品 self-manufactured goods 庫存商品 finished goods 商品進(jìn)銷差

21、價(jià) difference between purchase & sales of commodities 委托加工物資 consigned processing material 委托代銷商品 consignment-out 受托代銷商品 consignment-in 分期收款發(fā)出商品 goods on instatement sales 存貨跌價(jià)準(zhǔn)備 provision for obsolete stocks 待攤費(fèi)用 prepaid expenses 待處理流動(dòng)資產(chǎn)損益 unsettled g/l on current assets 待處理固定資產(chǎn)損益 unsettled g/l

22、on fixed assets 委托貸款-本金 consignment loan - principle 委托貸款-利息 consignment loan - interest 委托貸款-減值準(zhǔn)備 consignment loan - provision 固定資產(chǎn)-房屋建筑物 fixed assets - buildings 固定資產(chǎn)-機(jī)器設(shè)備 fixed assets - plant and machinery 固定資產(chǎn)-電子設(shè)備、器具及家具 fixed assets - electronic equipment, furniture and fixtures 固定資產(chǎn)-運(yùn)輸設(shè)備 fixed

23、 assets - automobiles 累計(jì)折舊 accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 impairment of fixed assets 工程物資-專用材料 project material - specific materials 工程物資-專用設(shè)備 project material - specific equipment 工程物資-預(yù)付大型設(shè)備款 project material - prepaid for equipment 工程物資-為生產(chǎn)準(zhǔn)備的工具及器具 project material - tools and facilities for p

24、roduction 在建工程 construction in progress 在建工程減值準(zhǔn)備 impairment of construction in progress 固定資產(chǎn)清理 disposal of fixed assets 無形資產(chǎn)-專利權(quán) intangible assets - patent 無形資產(chǎn)-非專利技術(shù) intangible assets - industrial property and know-how 無形資產(chǎn)-商標(biāo)權(quán) intangible assets - trademark rights 無形資產(chǎn)-土地使用權(quán) intangible assets - lan

25、d use rights 無形資產(chǎn)-商譽(yù) intangible assets - goodwill 無形資產(chǎn)減值準(zhǔn)備 impairment of intangible assets 長(zhǎng)期待攤費(fèi)用 deferred assets 未確認(rèn)融資費(fèi)用 unrecognized finance fees 其它長(zhǎng)期資產(chǎn) other long term assets 遞延稅款借項(xiàng) deferred assets debits 應(yīng)付票據(jù) notes payable 應(yīng)付帳款 trade creditors 預(yù)收帳款 advances from customers 代銷商品款 consignment-in pa

26、yables 其它應(yīng)交款 other payable to government 其它應(yīng)付款 other creditors 應(yīng)付股利 proposed dividends 待轉(zhuǎn)資產(chǎn)價(jià)值 donated assets 預(yù)計(jì)負(fù)債 accrued liabilities 應(yīng)付短期債券 short-term debentures payable 其它流動(dòng)負(fù)債 other current liabilities 預(yù)提費(fèi)用 accrued expenses 應(yīng)付工資 payroll payable 應(yīng)付福利費(fèi) welfare payable 短期借款-抵押借款 bank loans - short te

27、rm - pledged 短期借款-信用借款 bank loans - short term - credit 短期借款-擔(dān)保借款 bank loans - short term - guaranteed 一年內(nèi)到期長(zhǎng)期借款 long term loans due within one year 一年內(nèi)到期長(zhǎng)期應(yīng)付款 long term payable due within one year 長(zhǎng)期借款 bank loans - long term 應(yīng)付債券-債券面值 bond payable - par value 應(yīng)付債券-債券溢價(jià) bond payable - excess 應(yīng)付債券-債券

28、折價(jià) bond payable - discount 應(yīng)付債券-應(yīng)計(jì)利息 bond payable - accrued interest 長(zhǎng)期應(yīng)付款 long term payable 專項(xiàng)應(yīng)付款 specific payable 其它長(zhǎng)期負(fù)債 other long term liabilities 應(yīng)交稅金-所得稅 tax payable - income tax 應(yīng)交稅金-增值稅 tax payable - vat 應(yīng)交稅金-營(yíng)業(yè)稅 tax payable - business tax 應(yīng)交稅金-消費(fèi)稅 tax payable - consumable tax 應(yīng)交稅金-其它 tax pa

29、yable - others 遞延稅款貸項(xiàng) deferred taxation credit 股本 share capital 已歸還投資 investment returned 利潤(rùn)分配-其它轉(zhuǎn)入 profit appropriation - other transfer in 利潤(rùn)分配-提取法定盈余公積 profit appropriation - statutory surplus reserve 利潤(rùn)分配-提取法定公益金 profit appropriation - statutory welfare reserve 利潤(rùn)分配-提取儲(chǔ)備基金 profit appropriation -

30、 reserve fund 利潤(rùn)分配-提取企業(yè)發(fā)展基金 profit appropriation - enterprise development fund 利潤(rùn)分配-提取職工獎(jiǎng)勵(lì)及福利基金 profit appropriation - staff bonus and welfare fund 利潤(rùn)分配-利潤(rùn)歸還投資 profit appropriation - return investment by profit 利潤(rùn)分配-應(yīng)付優(yōu)先股股利 profit appropriation - preference shares dividends 利潤(rùn)分配-提取任意盈余公積 profit appr

31、opriation - other surplus reserve 利潤(rùn)分配-應(yīng)付普通股股利 profit appropriation - ordinary shares dividends 利潤(rùn)分配-轉(zhuǎn)作股本的普通股股利 profit appropriation - ordinary shares dividends converted to shares 期初未分配利潤(rùn) retained earnings, beginning of the year 資本公積-股本溢價(jià) capital surplus - share premium 資本公積-接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 capital sur

32、plus - donation reserve 資本公積-接受現(xiàn)金捐贈(zèng) capital surplus - cash donation 資本公積-股權(quán)投資準(zhǔn)備 capital surplus - investment reserve 資本公積-撥款轉(zhuǎn)入 capital surplus - subsidiary 資本公積-外幣資本折算差額 capital surplus - foreign currency translation 資本公積-其它 capital surplus - others 盈余公積-法定盈余公積金 surplus reserve - statutory surplus r

33、eserve 盈余公積-任意盈余公積金 surplus reserve - other surplus reserve 盈余公積-法定公益金 surplus reserve - statutory welfare reserve 盈余公積-儲(chǔ)備基金 surplus reserve - reserve fund 盈余公積-企業(yè)發(fā)展基金 surplus reserve - enterprise development fund 盈余公積-利潤(rùn)歸還投資 surplus reserve - return investment by investment 主營(yíng)業(yè)務(wù)收入 sales 主營(yíng)業(yè)務(wù)成本 cost

34、 of sales 主營(yíng)業(yè)務(wù)稅金及附加 sales tax 營(yíng)業(yè)費(fèi)用 operating expenses 管理費(fèi)用 general and administrative expenses 財(cái)務(wù)費(fèi)用 financial expenses 投資收益 investment income 其它業(yè)務(wù)收入 other operating income 營(yíng)業(yè)外收入 non-operating income 補(bǔ)貼收入 subsidy income 其它業(yè)務(wù)支出 other operating expenses 營(yíng)業(yè)外支出 non-operating expenses 所得稅 income tax一、資產(chǎn)類

35、assets 流動(dòng)資產(chǎn) current assets貨幣資金 cash and cash equivalents1001 現(xiàn)金 cash1002 銀行存款 cash in bank1009 其它貨幣資金 other cash and cash equivalents'100901 外埠存款 other city cash in bank'100902 銀行本票 cashier's cheque'100903 銀行匯票 bank draft'100904 信用卡 credit card'100905 信用證保證金 l/c guarantee dep

36、osits'100906 存出投資款 refundable deposits1101 短期投資 short-term investments'110101 股票 short-term investments - stock'110102 債券 short-term investments - corporate bonds'110103 基金 short-term investments - corporate funds'110110 其它 short-term investments - other1102 短期投資跌價(jià)準(zhǔn)備 short-term i

37、nvestments falling price reserves應(yīng)收款 account receivable1111 應(yīng)收票據(jù) note receivable銀行承兌匯票 bank acceptance商業(yè)承兌匯票 trade acceptance1121 應(yīng)收股利 dividend receivable1122 應(yīng)收利息 interest receivable1131 應(yīng)收賬款 account receivable1133 其它應(yīng)收款 other notes receivable1141 壞賬準(zhǔn)備 bad debt reserves1151 預(yù)付賬款 advance money1161 應(yīng)

38、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 materials1221 包裝物 wrappage1231 低值易耗品 low-value consumption goods1232 材料成本差異 materials cost variance1241 自制半成品 semi-finished goods1243 庫存商品 finished goods1244 商品進(jìn)銷差價(jià) differences between purcha

39、sing and selling price1251 委托加工物資 work in process - outsourced1261 委托代銷商品 trust to and sell the goods on a commission basis1271 受托代銷商品 commissioned and sell the goods on a commission basis1281 存貨跌價(jià)準(zhǔn)備 inventory falling price reserves1291 分期收款發(fā)出商品 collect money and send out the goods by stages1301 待攤費(fèi)

40、用 deferred and prepaid expenses長(zhǎng)期投資 long-term investment1401 長(zhǎng)期股權(quán)投資 long-term investment on stocks'140101 股票投資 investment on stocks'140102 其它股權(quán)投資 other investment on stocks1402 長(zhǎng)期債權(quán)投資 long-term investment on bonds'140201 債券投資 investment on bonds'140202 其它債權(quán)投資 other investment on bond

41、s1421 長(zhǎng)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 bcreditor's rights investment depreciation reserves1431 委托貸款 entrust loans'143101 本金 principal'143102 利息 interest'143103 減值準(zhǔn)備 depreciation reserves1501 固定資產(chǎn) fixed

42、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 depreciation1505 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 reserves160

43、1 工程物資 project goods and material'160101 專用材料 special-purpose material'160102 專用設(shè)備 special-purpose equipment'160103 預(yù)付大型設(shè)備款 prepayments for equipment'160104 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 works在安裝設(shè)備 erecti

44、ng 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 names著作權(quán) copyrights土地使用權(quán) tenure商譽(yù) goo

45、dwill1805 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(zhǎng)期待攤費(fèi)用 long-term deferred and prepaid expenses1911 待處理財(cái)產(chǎn)損溢 wait

46、deal assets loss or income'191101待處理流動(dòng)資產(chǎn)損溢 wait deal intangible assets loss or income'191102待處理固定資產(chǎn)損溢 wait deal fixed assets loss or income (海歸論壇 )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)付賬款

47、 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'217101 應(yīng)交增值稅 value added tax payable'21710101 進(jìn)項(xiàng)稅額 withholdings on vat'21710102 已交稅金 paying tax'21710103 轉(zhuǎn)出

48、未交增值稅 unpaid vat changeover'21710104 減免稅款 tax deduction'21710105 銷項(xiàng)稅額 substituted money on vat'21710106 出口退稅 tax reimbursement for export'21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 changeover withnoldings on vat'21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 export deduct domestic sales goods tax'21710109 轉(zhuǎn)出多交增值稅 overpaid vat

49、changeover'21710110 未交增值稅 unpaid vat'217102 應(yīng)交營(yíng)業(yè)稅 business tax payable'217103 應(yīng)交消費(fèi)稅 consumption tax payable'217104 應(yīng)交資源稅 resources tax payable'217105 應(yīng)交所得稅 income tax payable'217106 應(yīng)交土地增值稅 increment tax on land value payable'217107 應(yīng)交城市維護(hù)建設(shè)稅 tax for maintaining and build

50、ing cities payable'217108 應(yīng)交房產(chǎn)稅 housing property tax payable'217109 應(yīng)交土地使用稅 tenure tax payable'217110 應(yīng)交車船使用稅 vehicle and vessel usage license plate tax(vvulpt) payable'217111 應(yīng)交個(gè)人所得稅 personal income tax payable2176 其它應(yīng)交款 other fund in conformity with paying2181 其它應(yīng)付款 other payables2

51、191 預(yù)提費(fèi)用 drawing expense in advance其它負(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(zhǎng)期負(fù)債 long-term liabilities2301 長(zhǎng)期借款 long-term loans一年內(nèi)到期的長(zhǎng)期借款 long-term loans due within one year一年后到期的長(zhǎng)期借款 long-term loans due over one year2311 應(yīng)付債券 bonds payable&

52、#39;231101 債券面值 face value, par value'231102 債券溢價(jià) premium on bonds'231103 債券折價(jià) discount on bonds'231104 應(yīng)計(jì)利息 accrued interest2321 長(zhǎng)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(zhǎng)期應(yīng)付 long-term account payable due within one year一年后到期的長(zhǎng)期應(yīng)付 long-term account paya

53、ble 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 (海歸論壇 )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 paicl-up capital實(shí)收股本 paid-up stock3103

54、 已歸還投資 investment returned公積3111 資本公積 capital reserve'311101 資本(或股本)溢價(jià) cpital(or stock) premium'311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 receive non-cash donate reserve'311103 股權(quán)投資準(zhǔn)備 stock right investment reserves'311105 撥款轉(zhuǎn)入 allocate sums changeover in'311106 外幣資本折算差額 foreign currency capital'31

55、1107 其它資本公積 other capital reserve3121 盈余公積 surplus reserves'312101 法定盈余公積 legal surplus'312102 任意盈余公積 free surplus reserves'312103 法定公益金 legal public welfare fund'312104 儲(chǔ)備基金 reserve fund'312105 企業(yè)發(fā)展基金 enterprise expension fund'312106 利潤(rùn)歸還投資 profits capitalizad on return of i

56、nvestment利潤(rùn) profits3131 本年利潤(rùn) current year profits3141 利潤(rùn)分配 profit distribution'314101 其它轉(zhuǎn)入 other chengeover in'314102 提取法定盈余公積 withdrawal legal surplus'314103 提取法定公益金 withdrawal legal public welfare funds'314104 提取儲(chǔ)備基金 withdrawal reserve fund'314105 提取企業(yè)發(fā)展基金 withdrawal reserve fo

57、r business expansion'314106 提取職工獎(jiǎng)勵(lì)及福利基金 withdrawal staff and workers' bonus and welfare fund'314107 利潤(rùn)歸還投資 profits capitalizad on return of investment'314108 應(yīng)付優(yōu)先股股利 preferred stock dividends payable'314109 提取任意盈余公積 withdrawal other common accumulation fund'314110 應(yīng)付普通股股利 com

58、mon stock dividends payable'314111 轉(zhuǎn)作資本(或股本)的普通股股利 common stock dividends change to assets(or stock)'314115 未分配利潤(rùn) undistributed profit (海歸論壇 )四、成本類 cost 4101 生產(chǎn)成本 cost of manufacture'410101 基本生產(chǎn)成本 base cost of manufacture'410102 輔助生產(chǎn)成本 auxiliary cost of manufacture4105 制造費(fèi)用 manufactu

59、ring 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) coferemce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車輛維護(hù)費(fèi)

60、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) transpotation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 cessation41

61、07 勞務(wù)成本 service costs (海歸論壇 )五、損益類 profit and loss 收入 income業(yè)務(wù)收入 operating income5101 主營(yíng)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 其它業(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 income tax其它收入 other revenue5201 投資收益 investment income短期投資收益 current investment income長(zhǎng)期投資收益 long-term investment