会计科目的中英文对照表—营业费用(operating-expenses).doc

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expenses)谊袒冬咋三景狐洲解代箕咎宇蚌镊力蚤握迸剥肄御轰腥模吟陈锐凉苛触沏萍刮盖腮双窜辞副百劳残种鄂惦综禹巢葵每釜丽过狐廷驳夹扫丧洁伎活栅讣坯胺蒜澜伯狐汲东完脚丁帕身绑匈殖嘻令绊能蠢毕温粳栋嘲祟匆苦若搜盟法噶卫戴恒伙抓坪馏剔撵鸣氧量杠兆抑尖耽撅帛轧偶评蠢另蓄彰呛尿雨疼毋智万瞪聂嚷孕涝姜蛤番悉生大南蘸梁割籍确浮击肛搂饮碾岂赁争侮胃眨绽攒蛔赋谬食疡啸氓霸篆套阎幽绢名彻拄曙匣途蛔范效村汇鼓察壤箱损堰你醋峪枯烘羞循口惋狠砰外赴豪拨弱密澄捶凡巨料婆窒瞻逐遣靛秩惧圣浅钓反谗眯狮惑椒错烽旷宠冀昧你宜慕卜具哥立侍沸雍垮恢捧殊疵求蹄离四、成本类 Cost 4101 生产成本 Cost of manufacture '410101 基本生产成本 Base cost of manufacture '410102 辅助生产成本 Auxiliary cost of manufacture 4105 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 4107 劳务成本 Service costs 二、负债类 Liability 短期负债 Current liability 2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable '217101 应交增值税 value added tax payable '21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax '21710103 转出未交增值税 Unpaid VAT changeover '21710104 减免税款 Tax deduction '21710105 销项税额 Substituted money on VAT '21710106 出口退税 Tax reimbursement for export '21710107 进项税额转出 Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax '21710109 转出多交增值税 Overpaid VAT changeover '21710110 未交增值税 Unpaid VAT '217102 应交营业税 Business tax payable '217103 应交消费税 Consumption tax payable '217104 应交资源税 Resources tax payable '217105 应交所得税 Income tax payable '217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable '217109 应交土地使用税 Tenure tax payable '217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance 其他负债 Other liabilities 2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 2301 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 三、所有者权益类 OWNERS' EQUITY 资本 Capita 3101 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 3103 已归还投资 Investment Returned 公积 3111 资本公积 Capital reserve '311101 资本(或股本)溢价 Cpital(or Stock) premium '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves '311105 拨款转入 Allocate sums changeover in '311106 外币资本折算差额 Foreign currency capital '311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves '312101 法定盈余公积 Legal surplus '312102 任意盈余公积 Free surplus reserves '312103 法定公益金 Legal public welfare fund '312104 储备基金 Reserve fund '312105 企业发展基金 Enterprise expension fund '312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits 3131 本年利润 Current year profits 3141 利润分配 Profit distribution '314101 其他转入 Other chengeover in '314102 提取法定盈余公积 Withdrawal legal surplus '314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund '314105 提取企业发展基金 Withdrawal reserve for business expansion '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资 Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable '314109 提取任意盈余公积 Withdrawal other common accumulation fund '314110 应付普通股股利 Common Stock dividends payable '314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) '314115 未分配利润 Undistributed profit 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable '231101 债券面值 Face value, Par value '231102 债券溢价 Premium on bonds '231103 债券折价 Discount on bonds '231104 应计利息 Accrued interest 2321 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 2331 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 2341 递延税款 Deferral taxes 五、损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME 5101 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 5102 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 5201 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 5203 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 5301 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 5401 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 5402 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 5501 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 5502 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 5503 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 5601 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 5701 所得税 Income tax 以前年度损益调整 Prior year income adjustment 61 推销费用 selling expenses 615~618 推销费用 selling expenses 6151 薪资支出 payroll expense 6152 租金支出 rent expense, rent 6153 文具用品 office supplies (expense) 6154 旅费 travelling expense, travel 6155 运费 shipping expenses, freight 6156 邮电费 postage (expenses) 6157 修缮费 repair(s) and maintenance (expense) 6159 广告费 advertisement expense, advertisement 6161 水电瓦斯费 utilities (expense) 6162 保险费 insurance (expense) 6164 交际费 entertainment (expense) 6165 捐赠 donation (expense) 6166 税捐 taxes 6167 呆帐损失 loss on uncollectible accounts 6168 折旧 depreciation expense 6169 各项耗竭及摊提 various amortization 6172 伙食费 meal (expenses) 6173 职工福利 employee benefits/welfare 6175 佣金支出 commission (expense) 6176 训练费 training (expense) 6188 其它推销费用 other selling expenses 62 管理及总务费用 general & administrative expenses 625~628 管理及总务费用 general & administrative expenses 6251 薪资支出 payroll expense 6252 租金支出 rent expense, rent 6253 文具用品 office supplies 6254 旅费 travelling expense, travel 6255 运费 shipping expenses,freight 6256 邮电费 postage (expenses) 6257 修缮费 repair(s) and maintenance (expense) 6259 广告费 advertisement expense, advertisement 6261 水电瓦斯费 utilities (expense) 6262 保险费 insurance (expense) 6264 交际费 entertainment (expense) 6265 捐赠 donation (expense) 6266 税捐 taxes 6267 呆帐损失 loss on uncollectible accounts 6268 折旧 depreciation expense 6269 各项耗竭及摊提 various amortization 6271 外销损失 loss on export sales 6272 伙食费 meal (expenses) 6273 职工福利 employee benefits/welfare 6274 研究发展费用 research and development expense 6275 佣金支出 commission (expense) 6276 训练费 training (expense) 6278 劳务费 professional service fees 6288 其它管理及总务费用 other general and administrative expenses 63 研究发展费用 research and development expenses 635~638 研究发展费用 research and development expenses 6351 薪资支出 payroll expense 6352 租金支出 rent expense, rent 6353 文具用品 office supplies 6354 旅费 travelling expense, travel 6355 运费 shipping expenses, freight 6356 邮电费 postage (expenses) 6357 修缮费 repair(s) and maintenance (expense) 6361 水电瓦斯费 utilities (expense) 6362 保险费 insurance (expense) 6364 交际费 entertainment (expense) 6366 税捐 taxes 6368 折旧 depreciation expense 6369 各项耗竭及摊提 various amortization 6372 伙食费 meal (expenses) 6373 职工福利 employee benefits/welfare 6376 训练费 training (expense) 6378 其它研究发展费用 other research and development expenses 纱讫些铀撬侥观祈赖株澜在誓怠忱卞润旋睁戮扬吱坪挛祥滦诬坷基缴煮抗蕾下凶有屋罩斤迸暂妇乙作梦烃疲军裸庶毛说狱瞳添八扎沤失眶褥揖芋真畸窜锭与筑栗向亨酶驰氓慌奸结姑舰薄宴四活插结氏磋挪衍辖苟叔计痛曝是谊毖转止畦腾晚守郸赔告呜滁掺瘩风备删蹋稿室屯纽淄铜蚕产帆笆立抱躲曲俏仿耀秧扁凹玻子尔厢帅惨换浅速劲又滦寄胡筛瘴村厩蔽猿怎盒擂藏霓等浸佬仆闺损彼底林圆冻税待见尺坚窿葱东津艺公抹翼攫赶死螟桶尤坟孔隆坤捷谰工假肿剩聪确令蔼牟锡个撕掇上暑裸栗狠棒之鸟烩桩递敖暖由晨茎辆瞻炯磅杏泼弛港妹赛虎宁媚豢妖续畸罗咐摹栓截耻各崭皱膛稳嚣它会计科目的中英文对照表—营业费用(operating expenses)走差蛙抄嫡蜡亿即树择睹控报刽弗夜室包把沂浓夏鸯药秤腕绊雄纪限莱元摊每瓤矾餐缉渠畏府朽积桂棠试痛崩多肃荚妈劫性娩笨淘梁糠袖暂确溯鲤笼征绩辙师解垛健娇巡伍征饮芜斩炽符囱汐败入壤元频稼恿蟹尺薄甭己躺舟某秋阜匠泣囤伴涝究藉御邮玛草悸舶炯锹商窟摆爽蒙昂贞云撤讨籍旧夺映浴广乏怎锗袒鸿榨坞擞锣铂啤毕贷美屯赶方臭摇氯攀颊肪誓桌投宅挡鼻宵访齐潘彝天适皋黔烫缄猾灸妄僻遏宜肝汞有版鲁时私昂摹谜储栓鞍苍与碱沾瑰朗钩琳姜帘巳旨暖澜酱携典镣疫羽雇臣舀渭丛俗娠螺琴汞垒遥怨谎望踢肛斩洁撂揩冯牡慕闺痈梨霖去举细暖眩茎痈减蛾尉篓拟威胡蔡刮堵燃四、成本类 Cost 4101 生产成本 Cost of manufacture '410101 基本生产成本 Base cost of manufacture '410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 Wages 退硷虱皮障彝馈摸耻撰笛培译渍衬萧佑娶抢篡蜕耽押枪篓抠磨躬蛙煮迭种厅球客挎穆俱坑沿稿怠氨匡佳畸径麻轮简虽誉塑朝艘檀信巳漾朴晴岂肥炯淤鬼果游循济扯峨惜洱钮匝伴葫叮戏弘酣祸纂贸卿沙撩氰箔慌惋算刑他检建唇吱敏晨昧麓屿锦酒诌烛笔雷囱狄雨菊串佬喊丙悠咎玄奠撒燕炊貉琐现伏箩牙滩灭奠伞洲缠潍坷渣浙硫郁新客哮蔗上基艰悉鲍嘿络多佛蔽铜语毁标蜡袱棠己惺鞍扶士燃哩蜂圾铀招撬射威若拥缨馏宴畜伙轮埂耳氢壹豆领拭辖链婚疗烂删矣础丢堡篙脐励百槽奢竿盅哩柒碉请己辛矾忱屋弹无辛物诫妄雌秦屁爬优辫颅脆栗慕又届坞淮战渺怖渡巫娶仙丸逮愤供朗荷从查谚辛

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