会计常用词汇.docxVIP

会计常用词汇（五） 五、损益类 profit and loss 收入 e 业务收入 operating e 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 出让资产使用权收入 remise right of assets revenue 返还所得税 reimbursement of e tax 其他收入 other revenue 投资收益 investment e 短期投资收益 current investment e 长期投资收益 long-term investment e 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 e 非货币性交易收益 non-cash deal e 现金溢余 cash overage 处置固定资产净收益 net e on disposal of fixed assets 出售无形资产收益 e on sales of intangible assets 固定资产盘盈 fixed assets inventory profit 罚款净收入 net amercement e 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 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 营业费用 operating expenses 代销手续费 consignment mission charge 运杂费 transpotation 保险费 insurance premium 展览费 exhibition fees 广告费 advertising fees 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 t