中国会计科目中的中英文对照.docVIP

中国会计科目中的中英文对照--损益类 (2009-08-19 11:02:04) 五、损益类??Profit and loss收入? ?? ?? ?? ?? ???Income业务收入? ?? ?? ?? ?? ???OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入? ?? ?? ?? ?Service revenue5102 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 revenue5201 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 reserves5203 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 revenue5301 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 charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本? ?? ?? ?? ?? ???Cost of service5402 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 value5405 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? ?? ?? ?? ?? ???Expenses5501 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 fees5502 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? ?? ???Em