(財(cái)務(wù)會(huì)計(jì))中英文會(huì)計(jì)科目

1、4營(yíng)業(yè)收入operating revenue41銷貨收入sales revenue411銷貨收入sales revenue4111銷貨收入sales revenue4112分期付款銷貨收入installment sales revenue417銷貨退回sales return4171銷貨退回sales return419銷貨折讓sales allowances4191銷貨折讓sales discounts and allowances46勞務(wù)收入service revenue461勞務(wù)收入service revenue4611勞務(wù)收入service revenue47業(yè)務(wù)收入agency re

2、venue471業(yè)務(wù)收入agency revenue4711業(yè)務(wù)收入agency revenue48其它營(yíng)業(yè)收入other operating revenue488其它營(yíng)業(yè)收入-其它other operating revenue4888其它營(yíng)業(yè)收入-其它other operating revenue - other5營(yíng)業(yè)成本operating costs51銷貨成本cost of goods sold511銷貨成本cost of goods sold5111銷貨成本cost of goods sold5112分期付款銷貨成本installment cost of goods sold512進(jìn)貨

3、purchases5121進(jìn)貨purchases5122進(jìn)貨費(fèi)用purchase expenses5123進(jìn)貨退出purchase returns5124進(jìn)貨折讓charges on purchased merchandise513進(jìn)料materials purchased5131進(jìn)料material purchased5132進(jìn)料費(fèi)用charges on purchased material5133進(jìn)料退出material purchase returns5134進(jìn)料折讓material purchase allowances514直接人工direct labor5141直接人工direct

4、 labor515518制造費(fèi)用manufacturing overhead5151間接人工indirect labor5152租金支出rent expense, rent5153文具用品office supplies(expense)5154旅費(fèi)travelling expense, travel5155運(yùn)費(fèi)shipping expenses, freight5156郵電費(fèi)postage(expenses)5157修繕費(fèi)repair(s)and maintenance(expense)5158包裝費(fèi)packing expenses5161水電瓦斯費(fèi)utilities(expense)5162

5、保險(xiǎn)費(fèi)insurance(expense)5163加工費(fèi)manufacturing overhead - outsourced5166稅捐taxes5168折舊depreciation expense5169各項(xiàng)耗竭及攤提various amortization5172伙食費(fèi)meal(expenses)5173職工福利employee benefits/welfare5176訓(xùn)練費(fèi)training(expense)5177間接材料indirect materials5188其它制造費(fèi)用other manufacturing expenses56勞務(wù)成本制ervice costs561勞務(wù)成本s

6、ervice costs5611勞務(wù)成本service costs57業(yè)務(wù)成本gency costs571業(yè)務(wù)成本agency costs5711業(yè)務(wù)成本agency costs58其它營(yíng)業(yè)成本other operating costs588其它營(yíng)業(yè)成本-其它other operating costs-other5888其它營(yíng)業(yè)成本-其它other operating costs - other6營(yíng)業(yè)費(fèi)用operating expenses61推銷費(fèi)用selling expenses615618推銷費(fèi)用selling expenses6151薪資支出payroll expense6152租金支

7、出rent expense, rent6153文具用品office supplies(expense)6154旅費(fèi)travelling expense, travel6155運(yùn)費(fèi)shipping expenses, freight6156郵電費(fèi)postage(expenses)6157修繕費(fèi)repair(s)and maintenance(expense)6159廣告費(fèi)advertisement expense, advertisement6161水電瓦斯費(fèi)utilities(expense)6162保險(xiǎn)費(fèi)insurance(expense)6164交際費(fèi)entertainment(expen

8、se)6165捐贈(zèng)donation(expense)6166稅捐taxes6167呆帳損失loss on uncollectible accounts6168折舊depreciation expense6169各項(xiàng)耗竭及攤提various amortization 6172伙食費(fèi)meal(expenses)6173職工福利employee benefits/welfare6175傭金支出commission(expense)6176訓(xùn)練費(fèi)training(expense)6188其它推銷費(fèi)用other selling expenses62管理及總務(wù)費(fèi)用general & adminis

9、trative expenses625628管理及總務(wù)費(fèi)用general & administrative expenses6251薪資支出payroll expense6252租金支出rent expense, rent6253文具用品office supplies6254旅費(fèi)travelling expense, travel6255運(yùn)費(fèi)shipping expenses,freight6256郵電費(fèi)postage(expenses)6257修繕費(fèi)repair(s)and maintenance(expense)6259廣告費(fèi)advertisement expense, adver

10、tisement6261水電瓦斯費(fèi)utilities(expense)6262保險(xiǎn)費(fèi)insurance(expense)6264交際費(fèi)entertainment(expense)6265捐贈(zèng)donation(expense)6266稅捐taxes6267呆帳損失loss on uncollectible accounts6268折舊depreciation expense a6269各項(xiàng)耗竭及攤提various amortization6271外銷損失loss on export sales6272伙食費(fèi)meal(expenses)6273職工福利employee benefits/welfa

11、re6274研究發(fā)展費(fèi)用research and development expense6275傭金支出commission(expense)6276訓(xùn)練費(fèi)training(expense)6278勞務(wù)費(fèi)professional service fees6288其它管理及總務(wù)費(fèi)用other general and administrative expenses63研究發(fā)展費(fèi)用research and development expenses635638研究發(fā)展費(fèi)用research and development expenses6351薪資支出payroll expense6352租金支出re

12、nt expense, rent6353文具用品office supplies6354旅費(fèi)travelling expense, travel6355運(yùn)費(fèi)shipping expenses, freight6356郵電費(fèi)postage(expenses)6357修繕費(fèi)repair(s)and maintenance(expense)6361水電瓦斯費(fèi)utilities(expense)6362保險(xiǎn)費(fèi)insurance(expense)6364交際費(fèi)entertainment(expense)6366稅捐taxes6368折舊depreciation expense6369各項(xiàng)耗竭及攤提vari

13、ous amortization6372伙食費(fèi)meal(expenses)6373職工福利employee benefits/welfare6376訓(xùn)練費(fèi)training(expense)6378其它研究發(fā)展費(fèi)用other research and development expenses7營(yíng)業(yè)外收入及費(fèi)用non-operating revenue and expenses, other income(expense)7174營(yíng)業(yè)外收入non-operating revenue711利息收入interest revenue7111利息收入interest revenue/income712投資

14、收益investment income7121權(quán)益法認(rèn)列之投資收益investment income recognized under equity method7122股利收入dividends income7123短期投資市價(jià)回升利益gain on market price recovery of short-term investment713兌換利益foreign exchange gain7131兌換利益foreign exchange gain714處分投資收益gain on disposal of investments7141處分投資收益gain on disposal of

15、investments715處分資產(chǎn)溢價(jià)收入gain on disposal of assets7151處分資產(chǎn)溢價(jià)收入gain on disposal of assets748其它營(yíng)業(yè)外收入other non-operating revenue7481捐贈(zèng)收入donation income7482租金收入rent revenue/income7483傭金收入commission revenue/income7484出售下腳及廢料收入revenue from sale of scraps7485存貨盤盈gain on physical inventory7486存貨跌價(jià)回升利益gain fro

16、m price recovery of inventory7487壞帳轉(zhuǎn)回利益gain on reversal of bad debts7488其它營(yíng)業(yè)外收入-其它other non-operating revenue- other items75 78營(yíng)業(yè)外費(fèi)用non-operating expenses751利息費(fèi)用interest expense7511利息費(fèi)用interest expense752投資損失investment loss7521權(quán)益法認(rèn)列之投資損失investment loss recog- nized under equity method7523短期投資未實(shí)現(xiàn)跌價(jià)損失

17、unrealized loss on reduction of short-term investments to market753兌換損失foreign exchange loss7531兌換損失foreign exchange loss754處分投資損失loss on disposal of investments7541處分投資損失loss on disposal of investments755處分資產(chǎn)損失loss on disposal of assets7551處分資產(chǎn)損失loss on disposal of assets788其它營(yíng)業(yè)外費(fèi)用other non-operat

18、ing expe nses7881停工損失loss on work stoppages7882災(zāi)害損失casualty loss7885存貨盤損loss on physical inven tory7886存貨跌價(jià)及呆滯損失loss for market price decli ne and obsolete and slow-movi ng inven tories7888其它營(yíng)業(yè)外費(fèi)用-其它other non-operating expenses- other8所得稅費(fèi)用(或利益)in come tax expe nse(or ben efit)81所得稅費(fèi)用（或利益）in come ta

19、x expense811所得稅費(fèi)用（或利益）in come tax expense9非經(jīng)常營(yíng)業(yè)損益nonrecurring gain or loss91停業(yè)部門損益gain(loss)from disc on ti nued operati ons911停業(yè)部門損益-停業(yè)前營(yíng)業(yè)損益in come(loss)from operati ons of disco nti nued segme nts9111停業(yè)部門損益-停業(yè)前營(yíng)業(yè)損益in come(loss)from operati ons of disco nti nued segme nt912停業(yè)部門損益-處分損益gain(loss)from

20、 disposal of discontinued segments9121停業(yè)部門損益-處分損益gain(loss)from disposal of discontinued segment92非常損益extraordinary gain or loss921非常損益extraordinary gain or loss9211非常損益extraordinary gai n or loss93會(huì)計(jì)原則變動(dòng)累積影響數(shù)cumulative effect of changes in accounting principles931會(huì)計(jì)原則變動(dòng)累積影響數(shù)cumulative effect of cha

21、 nges in accou nti ng prin ciples9311會(huì)計(jì)原則變動(dòng)累積影響數(shù)cumulative effect of cha nges in accou nting prin ciples94少數(shù)股權(quán)凈利mi nority in terest in come941少數(shù)股權(quán)凈利minority in terest in come9411少數(shù)股權(quán)凈利min ority in terest in come中國(guó)會(huì)計(jì)科目的中英文對(duì)照返回8111所得稅費(fèi)用（或利益）in come tax expense(or ben efit)(or ben efit)(or ben efit)中國(guó)會(huì)

22、計(jì)科目的中英文對(duì)照、資產(chǎn)類 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 其他貨幣資金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 銀行本票 Cashiers cheque100903 銀行匯票 Bank draft100904 信用卡 Credit card100905 信用證保證金 L/C Guarantee deposits100906 存出投資款

23、 Refundable deposits1101 短期投資 Short-term investments110101 股票 Short-term investments - stock110102 債券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves應(yīng)收款 Accou

24、nt 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 receivable 1122 應(yīng)收利息 Interest receivable1131 應(yīng)收賬款 Account receivable1133 其他應(yīng)收款 Other notes receivable1141 壞賬準(zhǔn)備 Bad debt reserves1151 預(yù)付賬款 Advance money1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of

25、receivable 庫(kù)存資產(chǎn) Inventories1201 物資采購(gòu) 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(kù)存商品 Finished goods1244 商品進(jìn)銷差價(jià)Differences between purchasing and selling price1251 委托加工物資Work in

26、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)用 Deferred and prepaid expenses長(zhǎng)期投資 Long-term

27、 investment1401 長(zhǎng)期股權(quán)投資 Long-term investment on stocks140101 股票投資 Investment on stocks140102 其他股權(quán)投資 Other investment on stocks1402 長(zhǎng)期債權(quán)投資 Long-term investment on bonds140201 債券投資 Investment on bonds140202 其他債權(quán)投資 Other investment on bonds1421 長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值

28、準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditors rightsinvestment depreciation reserves 1431 委托貸款 Entrust loans143101 本金 Principal143102 利息 Interest143103 減值準(zhǔn)備 Depreciation reserves1501 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 facilitie

29、s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 equipmentdepreciation reserves 1601 工程物資 Project goods and material160101 專用材料 Special-purpose material160102 專用設(shè)備 S

30、pecial-purpose equipment160103 預(yù)付大型設(shè)備款 Prepayments for equipment160104 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 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

31、Construction-in-process depreciation reserves1701 固定資產(chǎn)清理 Liquidation of fixed assets1801 無(wú)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、 、人商譽(yù) Goodwill1805 無(wú)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 reser

32、ves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciationreserves1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait dealassets 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 deal assets loss or income 191101 待處理流動(dòng)資產(chǎn)損溢Wait deal intangible assets loss or income191102 待處理固定資

33、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) Accr

34、ued welfarism2161 應(yīng)付股利 Dividends payable2171 應(yīng)交稅金 Tax payable217101 應(yīng)交增值稅 value added tax payable21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT21710102 已交稅金 Paying tax21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover21710104 減免稅款 Tax deduction21710105 銷項(xiàng)稅額 Substituted money on VAT21710106 出口退稅 Tax reimbursement for export2

35、1710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover21710110 未交增值稅 Unpaid VAT 217102 應(yīng)交營(yíng)業(yè)稅 Business tax payable217103 應(yīng)交消費(fèi)稅 Consumption tax payable應(yīng)交資源稅 Resources tax payable217106 應(yīng)交土地增值稅 Increment tax on l

36、and value payable217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building citiespayable217108 應(yīng)交房產(chǎn)稅 Housing property tax payable217109 應(yīng)交土地使用稅 Tenure tax payable217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable217111 應(yīng)交個(gè)人所得稅 Personal income tax payable 2176 其他應(yīng)交款 Other fund inconfor

37、mity 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 liabilities 2201 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 loa

38、ns due over one year2311 應(yīng)付債券 Bonds payable 231101 債券面值 Face value, Par value231102 債券溢價(jià) Premium on bonds231103 債券折價(jià) Discount on bonds231104 應(yīng)計(jì)利息 Accrued interest217104217105應(yīng)交所得稅 Income tax payable2321 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-termaccount

39、 payable due within one year 一年后到期的長(zhǎng)期應(yīng)付 Long-term accountpayable over one year 2331 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

40、 stock)實(shí)收資本 Paicl-up capital實(shí)收股本 Paid-up stock3103 已歸還投資 Investment Returned公積3111 資本公積 Capital reserve311101 資本(或股本)溢價(jià) Cpital(or Stock) premium311102 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 reserves311105 撥款轉(zhuǎn)入 Allocate sums changeover in311106 外幣資本折算差額 Forei

41、gn currency capital311107 其他資本公積 Other capital reserve3121 盈余公積 Surplus reserves312101 法定盈余公積 Legal surplus312102 任意盈余公積 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 儲(chǔ)備基金 Reserve fund312105 企業(yè)發(fā)展基金 Enterprise expension fund312106 利潤(rùn)歸還投資 Profits capitalizad on return of investment

42、利潤(rùn) Profits3131 本年利潤(rùn) Current year profits3141 利潤(rùn)分配 Profit distribution314101 其他轉(zhuǎn)入 Other chengeover in314102 提取法定盈余公積 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取儲(chǔ)備基金 Withdrawal reserve fund314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion314106 提取職工獎(jiǎng)勵(lì)及

43、福利基金 Withdrawal staff and workers bonus and welfarefund314107 利潤(rùn)歸還投資 Profits capitalizad on return of investment314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable314109 提取任意盈余公積 Withdrawal other common accumulation fund314110 應(yīng)付普通股股利 Common Stock dividends payable314111 轉(zhuǎn)作資本 (或股本)的普通股股利 Common Stock d

44、ividends change to assets(orstock) 314115 未分配利潤(rùn) Undistributed profit四、成本類 Cost4101 生產(chǎn)成本 Cost of manufacture 410101 基本生產(chǎn)成本 Base cost of manufacture410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture 4105 制造費(fèi)用 Manufacturingoverhead 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Bon

45、us 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) Taxesand dues 租賃費(fèi) Rent管理費(fèi) Maintenance包裝物出租 Wrappage lease車輛維護(hù)費(fèi) Vehicles maintenance油料費(fèi) Vehicles maintenance 培訓(xùn)費(fèi) Education and

46、 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 onseasonality cessation 4107 勞務(wù)成本 Service costs五、損益類 Profit and loss 收入 Income

47、 業(yè)務(wù)收入 OPERATING INCOME 5101 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 Servicerevenue 5102 其他業(yè)務(wù)收入 Other operating revenue 材料銷售 Sales materials 代購(gòu)代售出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue 返還所得稅 Reimbursement ofincome tax 其他收入 Other revenue 5201 投資收益 Investment income 短期投資收益Current inve

48、stment income 長(zhǎng)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 reserves 5203 補(bǔ)貼收入 Subsidize revenue 國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from country 其他補(bǔ)貼收入 Other subsidizerevenue 5301 營(yíng)業(yè)外收入 NON-OPERATING INCOME 非貨幣性交易收益 Non-cashdeal income 現(xiàn)金溢余 Cash overage處置固定資產(chǎn)凈收益 Net income on di

49、sposal of fixed assets 出售無(wú)形資產(chǎn)收益 Incomeon 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 Revenue charges 5401 主營(yíng)業(yè)務(wù)成本Operating costs 產(chǎn)品銷售成本 Cost of goods sold 服務(wù)成本 Cost of service5402 主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge營(yíng)業(yè)稅 Sales tax消費(fèi)稅 Consumpt

50、ion tax城市維護(hù)建設(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax土地增值稅 Increment tax on land value5405 其他業(yè)務(wù)支出 Other business expense 銷售其他材料成本 Other cost of materialsale 其他勞務(wù)成本 Other cost of service 其他業(yè)務(wù)稅金及附加費(fèi) Other tax andassociate charge 費(fèi)用 Expenses5501 營(yíng)業(yè)費(fèi)用 Operating expenses代銷手續(xù)費(fèi) Consignme

51、nt commission charge 運(yùn)雜費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium展覽費(fèi) Exhibition fees廣告費(fèi) Advertising fees5502 管理費(fèi)用 Adminisstrative expenses職工工資 Staff Salaries修理費(fèi) Repair charge低值易耗攤銷 Article of consumption辦公費(fèi) Office allowance差旅費(fèi) Travelling expense工會(huì)經(jīng)費(fèi) Labour union expenditure研究與開發(fā)費(fèi) Research and development

52、expense福利費(fèi) Employee benefits/welfare 職工教育經(jīng)費(fèi) Personnel education待業(yè)保險(xiǎn)費(fèi) Unemployment insurance 勞動(dòng)保險(xiǎn)費(fèi) Labour insurance 醫(yī)療保險(xiǎn)費(fèi)Medical insurance 會(huì)議費(fèi) Coferemce 聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs 咨詢費(fèi)Consult fees 訴訟費(fèi) Legal cost 業(yè)務(wù)招待費(fèi) Business entertainment 技術(shù)轉(zhuǎn)讓費(fèi)Technology transfer fees 礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources comp

53、ensation fees 排污費(fèi) Pollution discharge fees 房產(chǎn)稅 Housing property tax車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) 土地使用稅 Tenuretax 印花稅 Stamp tax5503 財(cái)務(wù)費(fèi)用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreignexchange loss 各項(xiàng)手續(xù)費(fèi) Charge for trouble 各項(xiàng)專門借款費(fèi)用 Special-borrowingcost 5601 營(yíng)業(yè)外支出 Nonbus

54、iness expenditure 捐贈(zèng)支出 Donation outlay 減值準(zhǔn)備金Depreciation reserves非常損失 Extraordinary loss 處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets出售無(wú)形資產(chǎn)損失 Loss on sales of intangible assets 固定資產(chǎn)盤虧 Fixed assetsinventory loss 債務(wù)重組損失 Loss on arrangement 罰款支出 Amercement outlay 5701所得稅 Income tax 以前年度損益調(diào)整 Prior yea

55、r income adjustment 項(xiàng)目財(cái)務(wù) projectfinance a payment or serious payments 一次或多次付款abatement 扣減 absolute and unconditional payments 絕對(duì)和無(wú)條件付款 acceleratedpayment 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 accounti

56、ng policies 會(huì)計(jì)政策 accounting 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(guó)）生產(chǎn)責(zé)任法action 訴訟 actualownershipadditi

57、onal filingsadditional marginadditional risk事實(shí)上的所有權(quán)補(bǔ)充備案附加利差附加風(fēng)險(xiǎn)additions （設(shè)備的）附件adjusted tax basisadjustment of yieldadministrative feeAdministrative Law已調(diào)整稅基對(duì)收益的調(diào)整管理費(fèi)（美國(guó)）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)AMT （Alternativ

58、e Minimum Tax） （美國(guó)）可替代最低稅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 開發(fā)權(quán)的協(xié)議agreement 協(xié)議aircraft registry 飛機(jī)登記airframe （飛機(jī)的）機(jī)身airports 機(jī)場(chǎng)airworthiness directives （飛機(jī)的）適航指令alliances 聯(lián)盟allocation of finance income財(cái)務(wù)收益分配allowance for

59、 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(guó)投資的易受控制程度amendment 修改American Law Institute 美國(guó)法學(xué)會(huì)amortization of deferred loan fees and related consideration 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 使用量涉及自然資源遞延的貸

60、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applicable 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 artificia