財(cái)務(wù)會(huì)計(jì)英語(yǔ)專業(yè)詞匯大全

1、霸財(cái)務(wù)會(huì)計(jì)英語(yǔ)專拌業(yè)詞匯大全 伴a payme伴nt or s笆erious 芭payment哎s 一次或多次搬付款矮abateme班nt 扣減暗absolut敖e and u捌ncondit半ional p藹ayments埃 絕對(duì)和無(wú)條件稗付款挨acceler昂ated pa壩yment 加柏速支付藹accepta半nce dat愛e 接受日伴accepta啊nce 接受唉accessi凹o(jì)n 加入佰accesso扳ries 附屬藹設(shè)備辦account皚ability白 承擔(dān)責(zé)任的程愛度斑account藹ing ben氨efits 會(huì)疤計(jì)利益埃account懊ing per拔iod 會(huì)計(jì)期爸

2、間巴account礙ing pol藹icies 會(huì)吧計(jì)政策矮account霸ing pri埃nciple 般會(huì)計(jì)準(zhǔn)則辦account把ing tre扳atment 辦會(huì)計(jì)處理哎account白s recei百vables 佰應(yīng)收賬款隘account八s 賬項(xiàng)翱accredi絆ted inv斑estors 頒經(jīng)備案的投資人背accumul埃ated al盎lowance靶 累計(jì)準(zhǔn)備金辦acknowl伴edgemen艾t requi礙rement 伴對(duì)承認(rèn)的要求懊acquisi矮tion of靶 assets敗 資產(chǎn)的取得敖acquisi般tions 兼啊并稗Act on 柏Product捌 Li

3、abil挨ity （德國(guó)叭）生產(chǎn)責(zé)任法哀action 凹訴訟吧actual 般ownersh氨ip 事實(shí)上的艾所有權(quán)百additio叭nal fil按ings 補(bǔ)充哎備案吧additio藹nal mar唉gin 附加利霸差般additio八nal ris扳k附加風(fēng)險(xiǎn)邦additio叭ns （設(shè)備的癌）附件凹adjuste板d tax b版asis 已調(diào)埃整稅基安adjustm爸ent of 胺yield 對(duì)靶收益的調(diào)整搬adminis爸trative隘 fee管理費(fèi)暗A(chǔ)dminis把trative暗 Law（美國(guó)昂）行政法稗advance版 notice暗 事先通知壩advance哀 放款辦a

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5、八es 聯(lián)盟版allocat啊ion of 敖finance氨 income隘 財(cái)務(wù)收益分配愛allowan哀ce for 挨losses 斑on rece板ivables八 應(yīng)收款損失備凹抵金靶alterna按tive us班es 改換用途笆地使用澳amenabi俺lity to搬 foreig暗n inves耙tment 外矮國(guó)投資的易受控壩制程度靶amendme愛nt 修改耙amortiz霸ation o靶f defer唉red loa傲n fees 翱and rel哎ated co熬nsidera搬t(yī)ion 遞延癌的貸款費(fèi)和相關(guān)拌的報(bào)酬的攤銷邦amortiz阿ation s班chedu

6、le百 攤銷進(jìn)度表壩amortiz暗e 攤銷扮amount 巴of reco笆urse 求償芭金額霸amount 唉of usag叭e 使用量艾AMT (Al岸ternati拜ve Mini白mum Tax拜) （美國(guó)）可拜替代最低稅隘analogo拜us to類推半為扒annual 擺budget 俺appropr絆iation 傲年度預(yù)算撥款爸appendi霸x （契約性文佰件的）附件艾applica伴ble law癌 適用法律霸applica藹ble sec扳urities扮 laws適用耙的證券法律伴applica稗ble tax愛 life 適啊用的應(yīng)納稅壽命百apprais靶al

7、評(píng)估愛apprais挨ers 評(píng)估人傲員白appreci胺ation 溢把價(jià)頒appropr柏iation 澳provisi班ons 撥款條霸例挨appropr襖iation 笆侵占擺approva礙l autho八rity 核準(zhǔn)佰權(quán)扮approva板l 核準(zhǔn)伴approxi拔mation近稗似拔arbitra般ry and 愛artific邦ially h岸igh val癌ue (承租人拔違約出租人收回半租賃物時(shí)法官判板決的)任意的和阿人為抬高的價(jià)值巴arbitra白tion 仲裁絆arms l澳ength t板ransact疤ion 公平交鞍易骯arrange埃ment 安排澳arrest

8、 捌扣留芭Article拌 唉2A懊 美國(guó)統(tǒng)一商法敖典關(guān)于法定融資稗租賃的條款瓣article百s of in哎corpora挨tion 公司阿章程礙AsiaLea矮ae 亞洲租賃扳協(xié)會(huì)凹assess 佰評(píng)估笆asset m八anager 癌設(shè)備經(jīng)理辦asset r啊isk ins笆urance 芭資產(chǎn)風(fēng)險(xiǎn)保險(xiǎn)背asset s疤ecuriti捌zation 柏資產(chǎn)證券化板asset s扮pecific胺ity 資產(chǎn)特胺點(diǎn)芭asset t癌racking捌 資產(chǎn)跟蹤氨asset-b吧acked f叭inancin吧g 資產(chǎn)支持型俺融資斑asset-b矮ased le辦ssor 立足班于資產(chǎn)的出租

9、人藹asset-o襖riented唉 lessor佰 (經(jīng)營(yíng)租賃中拜的)資產(chǎn)導(dǎo)向型板出租人頒asset 資癌產(chǎn)稗assigne叭e 受讓人瓣assignm啊ent 讓與傲associa稗tion 社團(tuán)凹at the 跋expiry 擺期限屆滿時(shí)澳ATT (au頒tomatic礙 transf拜er of t佰itle) 所捌有權(quán)自動(dòng)轉(zhuǎn)移伴attachm罷ents 附著百物般attribu俺tes 屬性擺auction昂 sale 拍靶賣襖audits 吧審計(jì)半authent哀icate 認(rèn)氨證跋authent扒ication佰 證實(shí)愛authori礙ty 當(dāng)局熬authori挨ze 認(rèn)可昂av

10、ailab頒ility o伴f fixed稗 rate m癌edium-t芭erm fin八ancing 癌固定利率中期融柏資可得到的程度阿availab骯le-for-阿sale se耙curitie敖s 正供出售證安券扮average捌 life 平襖均壽命昂average巴 manage笆d net f叭inanced挨 assets愛 所管理的已籌按資金資產(chǎn)凈額平暗均值扮backed-頒up serv頒icer 替補(bǔ)稗服務(wù)者扒balance藹 sheet 跋date 資產(chǎn)拔負(fù)債表日把bandwid佰th 帶寬芭bank af白filiate唉s 銀行的下屬藹機(jī)構(gòu) bank澳 quote

11、 藹銀行報(bào)價(jià)埃bankrup胺tcy cos襖t 破產(chǎn)成本壩bankrup唉tcy cou拔rt 破產(chǎn)法院癌bankrup哀tcy law百 破產(chǎn)法鞍bankrup斑tcy pro伴ceeding岸s 破產(chǎn)程序把bankrup霸tcy 破產(chǎn)背bareboa斑t chart拌erer 光船啊承租人稗bargain霸 renewa懊l optio啊n廉價(jià)續(xù)租任擇哎權(quán)胺basic e傲arnings巴 per sh八are每股基本吧收益巴basic r隘ent基本租金拜（各期應(yīng)付的租埃金）氨benefic霸iaries受柏益人暗big-tic邦ket ite叭ms大額項(xiàng)目稗bill an艾d col

12、le艾ct開票和收款昂binding爸 agreem骯ent有約束力稗的協(xié)議癌blind v啊endor d皚iscount胺賣主暗扣壩blueboo哀k藍(lán)皮書（美國(guó)盎二手市場(chǎng)設(shè)備價(jià)疤格手冊(cè)）壩book in辦come賬面收芭入唉book lo暗ses賬面虧損哀borrowe八r借款人擺BPO(bar叭gain pu哀rchase 班option)案廉價(jià)購(gòu)買任擇權(quán)啊bridge 叭f(wàn)acilit俺y橋式融通吧bridge橋襖梁八broker 瓣fee經(jīng)紀(jì)人費(fèi)伴brokers般經(jīng)紀(jì)人暗build-t鞍o-suit 皚leases（盎租賃物由承租人罷）承建或承造的俺租賃協(xié)議傲bulldoz捌er推

13、土機(jī)俺bundled瓣 additi癌onal se奧rvices捆扒綁（在一起的）愛附加服務(wù)拔bundlin柏g捆綁（服務(wù)）唉busines百s acqui伴sition業(yè)按務(wù)收購(gòu)辦busines班s and o白ccupati絆on tax營(yíng)般業(yè)及開業(yè)許可稅把busines哀s gener稗ation業(yè)務(wù)皚開發(fā)班busines把s trust靶商業(yè)信托百by(e)-l俺aws細(xì)則byte字節(jié)礙一、案 案資產(chǎn)類俺 Assets把Fixed a唉sserts靶固定資產(chǎn)耙 strip扮e bad a靶ssets o胺ff 板剝離不良資產(chǎn)搬流動(dòng)資產(chǎn)骯 Curren岸t asset案s哀貨幣資金稗

14、Cash a搬nd cash阿 equiva岸lents艾1001 八現(xiàn)金絆 Cash暗 拔spot ca班sh現(xiàn)款支付c翱ash tra捌nsactio皚n現(xiàn)款交易背100氨2 板銀行存款耙 Cash i板n bank邦Current壩 assets澳 of ent背erprise靶s shall昂 includ斑e cash 稗on 叭hand斑，盎 cash i佰n bank,皚 market盎able se半curitie芭s, rece懊ivable,挨 prepay哀ments a胺nd inve襖ntory.安企業(yè)的流動(dòng)資產(chǎn)班包括現(xiàn)金，銀行拜存款，有價(jià)證券阿，應(yīng)收和預(yù)付款敗項(xiàng)以及

15、存貨等昂。胺1009 皚其他貨幣資金敗 Other 澳cash an佰d cash 挨equival皚ents伴100901 矮外埠昂bu熬存款絆 Other 隘city Ca笆sh in b拌ank啊100902 靶銀行本票絆?骯 搬Cashier班s板 cheque傲100903 壩銀行匯票暗 Bank d按raft按The pay壩ment wa岸s made 唉by bank笆 draft.哀 啊用銀行的匯票支巴付。吧Payment矮 can be耙 in the耙 form o矮f a per暗sonal c版heck, b安ank dra柏ft or m跋oney or胺der.

16、敖支付形式多樣，案如個(gè)人支票、銀頒行匯票和郵匯。擺I have 柏a bank 藹draft i背n the a搬mount o岸f five 笆hundred盎 thousa搬nd doll捌ars. It斑 is mad哀e out i耙n my na扳me. 芭我有一張鞍50辦萬(wàn)元的銀行匯票澳，匯票上已有我哎的名字。吧100904 耙信用卡岸 Credit哀 card搬credit 板card de拔tails u耙sually 辦means y哎our cre胺dit car阿d numbe耙r and t癌he expi佰ry date百. 敗信譽(yù)卡的細(xì)節(jié)通把常指你的信譽(yù)卡俺號(hào)碼和失

17、效日期吧。捌100905 版信用證保證金叭 L/C Gu稗arantee把 deposi班ts阿100906 岸存出投資款唉 Re辦fundabl愛e depos按its奧The dep隘osit sh昂all be 捌refunda挨ble in 班full am般ount in爸 10 day盎s after拌 the co哀ntract 般expirat絆ion, in澳 same c半urrency懊 and ex俺cluding哎 intere扮st ther瓣eupon.叭押金在合同終止芭后10天內(nèi)由甲瓣方以相同幣種全扮額退還給乙方（暗不計(jì)利息）。斑1101 澳短期投資邦 Shor

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19、或板“暗應(yīng)收利息胺”襖科目的現(xiàn)金股利背或利息除外。稗110101 凹股票 Shor跋t-term 昂inve哎stments佰 鞍伴 stock霸stock m盎arket耙股票市場(chǎng)拜 stock 礙yield佰股票收益巴110102 拌債券柏 Short-熬term in氨vestmen哀ts - co把rporate礙 bonds襖Compani八es can 翱easily 般get ban哎k loans熬. The c啊orporat扮e bond 安market 拔is well芭 develo懊ped.板市場(chǎng)機(jī)制發(fā)育完拜全，企業(yè)容易獲藹得貸款。扒110103 矮基金罷 Short

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25、凹 by sta昂t奧e subsi擺dies of背 receiv阿able壩庫(kù)存資產(chǎn)胺 Invent案ories百1201 昂物資采購(gòu)扒 Suppli哎es purc埃hasing暗1211 骯原材料版 Raw ma癌terials哎F拌orce do癌wn the 澳prices 盎of raw 俺materia唉ls 哀壓低原材料價(jià)格氨1221 盎包裝物扳 Wrappa版ge暗1231 霸低值易耗品柏 Low-va啊lue con按sumptio稗n goods邦1232 板材料成本差異板 Materi襖als cos埃t varia般nce唉Respons把ible fo扒r set

26、班ting up按 and ma奧intaini半ng cost芭ing sys笆tem man頒ually a擺nd in E癌RP syst靶em, inc唉lude st癌andard 按cost, c凹o(jì)st var捌iance a爸nalysis艾 etc.凹 扮獨(dú)立完成成本核佰算工作，建立工翱廠標(biāo)準(zhǔn)成本控制芭系統(tǒng)，負(fù)責(zé)標(biāo)準(zhǔn)擺成本的建立和更敗新。安1241 頒自制半成品胺 Semi-F埃inished般 goods霸1243 擺庫(kù)存商品跋 Finish按ed good氨s跋1244 敗商品進(jìn)銷差價(jià)拌 Differ骯ences b八etween 鞍purchas捌ing a邦nd se

27、ll昂ing pri笆ce白For exa矮mple, f哀or a lo辦ng time礙 the pu氨rchasin壩g price背s of gr暗ain and暗 non-st氨aple fo班ods wer版e too l昂ow. In 絆the cit案ies, ho隘wever, 捌we coul埃d not r佰aise th扮e selli半ng pric扮es beyo敗nd a ce背rtain p疤oint. T八his led氨 to a d澳isparit板y betwe扒en the 頒purchas挨ing and藹 sellin把g price襖s, so

28、t藹he stat吧e had t扳o make 藹up the 扮differe罷nce. 捌例如糧食，還有昂各種副食品，收挨購(gòu)價(jià)格長(zhǎng)期定得襖很低，這些年提盎高了幾次，還是八比較低，而城市骯銷售價(jià)格又不能佰高了，購(gòu)銷價(jià)格罷倒掛，由國(guó)家補(bǔ)跋貼。啊1251 癌委托加工物資胺 Work i斑n proce癌ss 佰柏 outsou稗r(nóng)ced奧W案ork in 傲process斑 在制品按1261 案委托代銷商品奧 Trust 搬t(yī)o and 盎sell th凹e goods皚 on a c艾ommissi拜on basi八s翱Trust t熬o胺交給挨(藹保管、辦理等按) 敗I advis罷e y

29、ou n埃ot to t翱rust im盎portant巴 docume芭nts把 to him安.霸我勸你不要把重按要文件交給他。耙Commodi班ties ca藹n be so扒ld by t安he comm擺ercial 般departm拌ents on襖 a comm哀ission 骯basis. 板委托商業(yè)部門代阿銷。爸1271 八受托代銷商品搬 Commis隘sioned 扮and sel哀l the g澳oods on笆 a comm翱ission百 暗basis熬All the敗 equipm般ent wil愛l be de邦veloped巴, built班, insta辦ll

30、ed an邦d commi班ssioned皚 by Sie霸men胺s. 罷所有的設(shè)備將由耙西門子開發(fā)、制熬造、安裝和調(diào)試傲。傲1281 傲存貨跌價(jià)準(zhǔn)備拔 Invent安ory fal唉ling pr俺ice res扮erves壩1291 昂分期收款發(fā)出商氨品鞍 Collec捌t money氨 and se跋nd out 跋the goo頒ds by s挨tages愛by stag岸es; in 埃stages 爸分階段芭1301 爸待攤費(fèi)用扳 Deferr骯ed and 襖prepaid拔 expens懊es安Prepaid絆 expens扳es shal芭l be am芭ortized拔

31、accord案ing to 吧period 盎ben把efiting敖. 襖待攤費(fèi)用應(yīng)當(dāng)按礙收益期分?jǐn)偘乳L(zhǎng)期投資哎 Long-t奧erm inv耙estment扒1401 凹長(zhǎng)期股權(quán)投資俺 Long-t跋erm inv敗estment叭 on sto靶cks霸140101 澳股票投資氨 Invest捌ment on搬 stocks扮140102 半其他股權(quán)投資擺 Other 佰investm拌ent on 爸stocks耙1402 拌長(zhǎng)期債權(quán)投資絆 Long-t板e(cuò)rm inv邦estment安 on bon澳ds哎140201 哎債券投資般 Invest隘ment on板 bonds伴140

32、202 盎其他債權(quán)投資百 Ot扮her inv笆estment阿 on bon八ds斑1421 伴長(zhǎng)期投資減值準(zhǔn)頒備骯 Long-t頒erm inv斑estment板s depre哎ciation伴 reserv板e(cuò)s擺股權(quán)投資減值準(zhǔn)笆備般 Stock 絆rights 佰investm岸ent dep俺reciati哀on rese疤rves矮債權(quán)投資減值準(zhǔn)奧備罷 奧credito敗rs ri壩ghts in愛vestmen熬t depre絆ciation般 reserv笆es班1431 傲委托貸款隘 Entrus稗t loans襖143101 絆本金 Prin哀cipal哀Please 百r

33、epay哎 princi霸pal and啊 intere鞍st. 敖請(qǐng)還本付息稗143102 扳利息 Inte拜rest耙壩Compoun懊d inter埃est 復(fù)利 安 month版ly inte疤rest 月息拌 哀 班Without邦 intere熬st char爸ge挨無(wú)利息地班 擺net int昂erest 扒純利巴, 拜凈賺鞍 奧 爸floatin敖g inter啊est rat稗e 奧浮動(dòng)利率疤143103 案減值準(zhǔn)備 De暗preciat斑ion res版erves板depreci壩ation q瓣uota 版折舊配額靶depreci鞍ation m傲eth澳od 熬折舊方法

34、哎Four de斑preciat隘ion met愛hods, w笆hich ar澳e widel罷y used 瓣at home敖 and ab暗road, a扮re disc扳ussed i哎n detai笆l. They斑 are st胺raight-安line de昂preciat愛ion (SL頒), sum 礙of year礙s digit凹s depre挨ciation凹,(SOYD)阿,fixed 白rate de唉preciat愛ion (FR靶D) and 昂double 哎declini稗ng bala班nce dep癌reciati凹o(jì)n 盎(DDB). 按主要討論目前國(guó)

35、霸內(nèi)外廣泛應(yīng)用的胺 4瓣種折舊方法暗 ,挨即直線折舊法鞍 (SL扒法埃 )跋、年數(shù)總和折舊襖法皚(SOYD暗法唉 )瓣、雙倍余額遞減耙折舊法阿 (DDB巴法礙 )矮、定率遞減折舊笆法奧 (FRD愛法擺 ) .捌1501 固定靶資產(chǎn) Fixe拔d asset俺s拜 百房屋阿 Buildi皚ng懊建筑物爸 Struct巴ure唉機(jī)器設(shè)備癌 Machin版ery equ頒ipment疤運(yùn)輸設(shè)備挨 Transp埃ortatio昂n facil癌ities唉工具器具礙 Instru半ments a敗nd impl拔ement愛1502 扒累計(jì)折舊按 Accumu傲lated d俺eprecia俺tion

36、胺When fi阿xed ass扒ets are俺 revalu矮ed upwa艾rds, an氨y accum盎ulated 跋depreci扳ation e捌xisting襖 at the芭 date o艾f the r扒evaluat搬ion sho稗uld not鞍 be cre佰dited t擺o incom靶e. 耙固定資產(chǎn)重估時(shí)翱，任何在重估當(dāng)癌日存在的累計(jì)折巴舊不應(yīng)記入收益板。吧1505 唉固定資產(chǎn)減值準(zhǔn)芭備靶 Fixed 板assets 按depreci笆ation r傲eserves胺房屋、建筑物減跋值準(zhǔn)備吧 Buildi澳ng/stru擺cture d稗eprecia胺t

37、ion re拔serves拜機(jī)器設(shè)備減值準(zhǔn)罷備柏 Machin斑ery equ暗ipment 敗depreci稗ation r頒eserves擺1601 埃工程物資胺 Projec拌t goods搬 and ma傲terial鞍160101 隘專用材料盎 Specia熬l-purpo把se mate昂rial壩160102 傲專用設(shè)備凹 Specia愛l-purpo昂se equi叭pment扳160103 艾預(yù)付大型設(shè)備款癌 Prepay白ments f癌or equi扮pment頒160104 百為生產(chǎn)準(zhǔn)備的工扒具及器具敗 Prepar擺ative i芭nstrume岸nts and頒 i

38、mplem把ent for斑F芭abricat捌e礙1603 絆在建工程般 Constr捌uction-斑in-proc巴ess襖安裝工程昂 Erecti藹on work敖s般All sit把e erect扮ion wor板ks will芭 be per隘formed 罷by the 唉Buyer u爸nder th骯e techn唉ical in巴structi搬on of t礙he Sell頒er. 襖所有的現(xiàn)場(chǎng)安裝靶工作都應(yīng)在賣方八的技術(shù)指導(dǎo)下由稗買方完成。斑在安裝設(shè)備熬 Erecti板ng equi阿pment-i盎n-proce捌ss佰技術(shù)改造工程笆 Techni艾cal inn挨o

39、vation愛 projec耙t佰大修理工程唉 Genera氨l overh叭aul pro阿ject藹1605 在建礙工程減值準(zhǔn)備 襖Constru案ction-i扮n-proce盎ss depr拌eciatio昂n reser頒ves岸1701 固定癌資產(chǎn)清理 Li翱quidati案on of f藹ixed as扒sets唉1801 無(wú)形頒資產(chǎn) Inta胺ngible 佰assets罷專利權(quán) Pat拜ents安非專利技術(shù) N把on-Pate俺nts疤商標(biāo)權(quán) Tra傲demarks拜, Trade邦 names霸著作權(quán) Cop巴yrights芭土地使用權(quán) T拔enure百商譽(yù) Good癌wi

40、ll百1805 無(wú)形耙資產(chǎn)減值準(zhǔn)備 埃Intangi拔ble Ass叭ets dep柏reciati巴on rese啊rves按專利權(quán)減值準(zhǔn)備挨 Patent罷 rights版 deprec叭iation 案reserve暗s耙商標(biāo)權(quán)減值準(zhǔn)備哀 tradem骯ark rig艾hts dep壩reciati佰on rese背rves靶1815 未確頒認(rèn)融資費(fèi)用 U版nacknow矮ledged 凹financi爸al char柏ges皚待處理財(cái)產(chǎn)損溢罷 Wait d鞍eal ass罷ets los伴s or in芭come絆1901 長(zhǎng)期辦待攤費(fèi)用 Lo艾ng-term挨 deferr胺ed a

41、nd 斑prepaid挨 expens柏es巴1911 待處案理財(cái)產(chǎn)損溢 W熬ait dea皚l asset癌s loss 擺or inco昂me艾191101待阿處理流動(dòng)資產(chǎn)損頒溢 Wait 翱deal in壩tangibl斑e asset昂s loss 瓣or inco伴me白191102待般處理固定資產(chǎn)損熬溢 Wait 斑deal fi藹xed ass拜ets los艾s or in澳come八二、負(fù)債類 L辦iabilit啊y癌短期負(fù)債 Cu敖rrent l半iabilit辦y辦2101 短期翱借款 Shor霸t-term 矮borrowi愛ng疤2111 應(yīng)付吧票據(jù) Note埃s p

42、ayab按le凹銀行承兌匯票 背Bank ac疤ceptanc挨e頒商業(yè)承兌匯票 柏Trade a埃cceptan襖ce扮2121 應(yīng)付扳賬款 Acco壩unt pay埃able半2131 預(yù)收隘賬款 Depo扳sit rec熬eived敗2141 代銷奧商品款 Pro皚xy sale奧 goods 扮revenue氨2151 應(yīng)付巴工資 Accr絆ued wag靶es捌2153 應(yīng)付佰福利費(fèi) Acc吧rued we耙lfarism壩2161 應(yīng)付奧股利 Divi拌dends p哎ayable按2171 應(yīng)交哀稅金 Tax 氨payable白217101 按應(yīng)交增值稅 v邦alue ad胺de

43、d tax扒 payabl翱e班2171010氨1 進(jìn)項(xiàng)稅額 八Withhol骯dings o伴n VAT唉2171010澳2 已交稅金 捌Paying 案tax拔2171010懊3 轉(zhuǎn)出未交增班值稅 Unpa哀id VAT 瓣changeo搬ver吧2171010稗4 減免稅款 矮Tax ded奧uction暗2171010傲5 銷項(xiàng)稅額 佰Substit絆uted mo熬ney on 絆VAT艾2171010襖6 出口退稅 疤Tax rei瓣mbursem敗ent for礙 export啊2171010埃7 進(jìn)項(xiàng)稅額轉(zhuǎn)罷出 Chang白eover w哎ithnold隘ings on藹 VA

44、T傲2171010疤8 出口抵減內(nèi)扒銷產(chǎn)品應(yīng)納稅額哀 Export邦 deduct埃 domest岸ic sale氨s goods搬 tax芭2171010吧9 轉(zhuǎn)出多交增敖值稅 Over絆paid VA罷T chang霸eover巴2171011半0 未交增值稅昂 Unpaid岸 VAT八217102 疤應(yīng)交營(yíng)業(yè)稅 B壩usiness辦 tax pa藹yable佰217103 拌應(yīng)交消費(fèi)稅 C班onsumpt爸ion tax爸 payabl扮e辦217104 矮應(yīng)交資源稅 R襖esource伴s tax p佰ayable霸217105 背應(yīng)交所得稅 I凹ncome t柏ax paya案ble

45、耙217106 埃應(yīng)交土地增值稅跋 Increm暗ent tax癌 on lan敗d value柏 payabl伴e隘217107 挨應(yīng)交城市維護(hù)建拌設(shè)稅 Tax 皚for mai佰ntainin佰g and b拌uilding罷 citiespayable白217108 傲應(yīng)交房產(chǎn)稅 H骯ousing 矮propert擺y tax p罷ayable拔217109 敗應(yīng)交土地使用稅拌 Tenure爸 tax pa壩yable氨217110 伴應(yīng)交車船使用稅辦 Vehicl絆e and v巴essel u礙sage li疤cense p俺late懊tax(VVU扮LPT) pa按yable啊21

46、7111 艾應(yīng)交個(gè)人所得稅挨 Person壩al inco骯me tax 岸payable壩2176 其他稗應(yīng)交款 Oth哀er fund扒 in con搬formity啊 with p背aying俺2181 其他爸應(yīng)付款 Oth氨er paya絆bles阿2191 預(yù)提吧費(fèi)用 Draw氨ing exp唉ense in哎 advanc俺e盎其他負(fù)債 Ot叭her lia唉bilitie班s安2201 待轉(zhuǎn)胺資產(chǎn)價(jià)值 Pe斑nding c柏hangero隘ver ass稗ets val稗ue八2211 預(yù)計(jì)熬負(fù)債 Anti罷cipatio扳n liabi芭lities半長(zhǎng)期負(fù)債 Lo扮ng-te

47、rm爸 Liabil壩ities笆2301 長(zhǎng)期稗借款 Long礙-term l哀oans搬一年內(nèi)到期的長(zhǎng)隘期借款 Lon絆g-term 爸loans d胺ue with敗in one 靶year罷一年后到期的長(zhǎng)壩期借款 Lon絆g-term 般loans d胺ue over拜 one ye俺ar稗2311 應(yīng)付壩債券 Bond安s payab安le翱231101 吧債券面值 Fa傲ce valu扒e, Par 胺value奧231102 白債券溢價(jià) Pr板e(cuò)mium o啊n bonds霸231103 瓣債券折價(jià) Di巴scount 骯on bond翱s阿231104 佰應(yīng)計(jì)利息 Ac邦cru

48、ed i案nterest邦2321 長(zhǎng)期芭應(yīng)付款 Lon把g-term 佰account叭 payabl叭e絆應(yīng)付融資租賃款拌 Accrue襖d finan扳cial le八ase out柏lay哀一年內(nèi)到期的長(zhǎng)藹期應(yīng)付 Lon案g-term 板account骯 payabl案e due w爸ithin o芭ne year鞍一年后到期的長(zhǎng)瓣期應(yīng)付 Lon懊g-term 拜account胺 payabl班e over 岸one yea熬r霸2331 專項(xiàng)爸應(yīng)付款 Spe隘cial pa敖y(tǒng)able奧一年內(nèi)到期的專阿項(xiàng)應(yīng)付 Lon爸g-term 挨special矮 payabl百e due w鞍i

49、thin o瓣ne year耙一年后到期的專瓣項(xiàng)應(yīng)付 Lon澳g-term 稗special捌 payabl隘e over 般one yea班r啊2341 遞延稗稅款 Defe耙rral ta岸xes俺三、所有者權(quán)益霸類 OWNER霸S EQU板ITY芭資本 Capi柏ta壩3101 實(shí)收隘資本(或股本)叭 Paid-u哎p capit埃al(or s般tock)挨實(shí)收資本 Pa按icl-up 擺capital礙實(shí)收股本 Pa辦id-up s暗tock岸3103 已歸白還投資 Inv岸estment鞍 Return岸ed公積叭3111 資本盎公積 Capi皚tal res笆erve傲31110

50、1 佰資本(或股本)瓣溢價(jià) Cpit案al(or S吧tock) p骯remium扳311102 跋接受捐贈(zèng)非現(xiàn)金懊資產(chǎn)準(zhǔn)備 Re扒ceive n疤on-cash岸 donate斑 reserv爸e八311103 佰股權(quán)投資準(zhǔn)備 八Stock r罷ight in案vestmen敖t reser背ves跋311105 凹撥款轉(zhuǎn)入 Al癌locate 爸sums ch罷angeove傲r in敖311106 艾外幣資本折算差藹額 Forei熬gn curr愛ency ca擺pital拔311107 敗其他資本公積 笆Other c笆apital 辦reserve芭3121 盈余哎公積 Surp俺l

51、us res懊erves百312101 捌法定盈余公積 百Legal s拜urplus絆312102 盎任意盈余公積 胺Free su敖rplus r白eserves般312103 拌法定公益金 L絆egal pu跋blic we疤lfare f頒und扳312104 翱?jī)?chǔ)備基金 Re搬serve f耙und哀312105 盎企業(yè)發(fā)展基金 懊Enterpr拌ise exp耙ension 半fund哀312106 白利潤(rùn)歸還投資 骯Profits俺 capita擺lizad o把n retur芭n of in案vestmen耙t辦利潤(rùn) Prof霸its澳3131 本年安利潤(rùn) Curr罷ent y

52、ea襖r profi鞍ts稗3141 利潤(rùn)跋分配 Prof暗it dist襖ributio般n拜314101 矮其他轉(zhuǎn)入 Ot爸her che耙ngeover背 in胺314102 板提取法定盈余公扳積 Withd藹rawal l傲egal su哎rplus耙314103 按提取法定公益金百 Withdr搬awal le哎gal pub哎lic wel壩fare fu矮nds奧314104 扮提取儲(chǔ)備基金 按Withdra版wal res拌erve fu按nd骯314105 敗提取企業(yè)發(fā)展基愛金 Withd叭rawal r斑eserve 扒for bus靶iness e百xpansio奧n按3

53、14106 拔提取職工獎(jiǎng)勵(lì)及拌福利基金 Wi隘thdrawa辦l staff捌 and wo稗r(nóng)kers爸 bonus 耙and罷welfare斑 fund盎314107 壩利潤(rùn)歸還投資 艾Profits藹 capita耙lizad o礙n retur把n of in敗vestmen哎t盎314108 凹應(yīng)付優(yōu)先股股利柏 Prefer稗r(nóng)ed Sto熬ck divi癌dends p板ayable翱314109 奧提取任意盈余公盎積 Withd翱rawal o癌ther co敖mmon ac挨cumulat耙ion fun班d壩314110 盎應(yīng)付普通股股利凹 Common澳 Stock 案di

54、viden俺ds paya挨ble罷314111 板轉(zhuǎn)作資本(或股懊本)的普通股股癌利 Commo罷n Stock敖 divide安nds cha芭nge to傲assets(笆or stoc凹k)稗314115 背未分配利潤(rùn) U案ndistri笆buted p懊rofit般四、成本類 C靶ost巴4101 生產(chǎn)奧成本 Cost氨 of man半ufactur皚e版410101 跋基本生產(chǎn)成本 稗Base co隘st of m奧anufact爸ure疤410102 伴輔助生產(chǎn)成本 捌Auxilia八ry cost背 of man隘ufactur頒e拜4105 制造敖費(fèi)用 Manu安factur

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56、axe疤s and d白u(yù)es拔租賃費(fèi) Ren礙t埃管理費(fèi) Mai艾ntenanc佰e懊車輛維護(hù)費(fèi) V罷ehicles扮 mainte版nance跋油料費(fèi) Veh扒icles m柏aintena案nce啊培訓(xùn)費(fèi) Edu疤cation 俺and tra吧ining靶接待費(fèi) Ent柏ertainm頒ent吧圖書、印刷費(fèi) 邦Books a稗nd prin埃ting把運(yùn)費(fèi) Tran把spotati氨on擺保險(xiǎn)費(fèi) Ins邦urance 白premium擺支付手續(xù)費(fèi) C絆ommissi霸on拜雜費(fèi) Sund凹ry char敖ges吧折舊費(fèi) Dep阿reciati佰on expe爸nse盎機(jī)物料消耗 A捌r

57、ticle 稗of cons疤umption伴勞動(dòng)保護(hù)費(fèi) L俺abor pr爸otectio埃n fees半季節(jié)性停工損失邦 Loss o奧n seaso吧nality 礙cessati佰on安4107 勞務(wù)靶成本 Serv熬ice cos翱ts暗五、損益類 P奧rofit a半nd loss爸收入 Inco鞍me擺業(yè)務(wù)收入 OP壩ERATING百 INCOME板5101 主營(yíng)芭業(yè)務(wù)收入 Pr礙ime ope安rating 拜revenue鞍產(chǎn)品銷售收入 般Sales r暗evenue骯服務(wù)收入 Se暗rvice r挨evenue柏5102 其他熬業(yè)務(wù)收入 Ot笆her ope捌rating

58、霸revenue氨材料銷售 Sa搬les mat半erials代購(gòu)代售稗包裝物出租 W背rappage安 lease跋出讓資產(chǎn)使用權(quán)班收入 Remi芭se righ愛t of as邦sets re邦venue白返還所得稅 R敗eimburs皚ement o敖f incom按e tax啊其他收入 Ot伴her rev骯enue按5201 投資胺收益 Inve胺stment 敗income哎短期投資收益 矮Current拌 invest稗ment in跋come疤長(zhǎng)期投資收益 哎Long-te傲rm inve佰stment 半income按計(jì)提的委托貸款背減值準(zhǔn)備 Wi佰thdrawa奧l of

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