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与账目有关的会计词汇(下)

时间:2018-02-13 22:52来源:网络整理 作者:51教育网 点击:
四、成本类 Cost 生产成本 Cost of manufacture 基本生产成本 Base cost of manufacture 辅助生产成本 Auxiliary cost of manufacture 制造

  下面是学习啦小编整理的与账目有关会计词汇,欢迎大家阅读!

  四、成本类 Cost

  生产成本 Cost of manufacture

  基本生产成本 Base cost of manufacture

  辅助生产成本 Auxiliary cost of manufacture

  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

  劳务成本 Service costs

  五、损益类 Profit and loss

  收入 Income

  业务收入 OPERATING INCOME

  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

  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

  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

  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 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

  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 commission 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 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

  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

  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

  所得税 Income tax

  以前年度损益调整 Prior year income adjustment

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