1、精品一、資產(chǎn)類 Assets 流動(dòng)資產(chǎn) Current assets : N" X5 o( - l; r& e( w中國(guó)會(huì)計(jì)社區(qū)貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash - M4 ) H- v( r: R9 k0 u中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注冊(cè)會(huì)計(jì)師,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)1002 銀行存款 Cash in bank ; G, p8 2 A: m& D" r: # j7 S7 l中國(guó)會(huì)計(jì)社區(qū)是國(guó)內(nèi)最知名、最火爆的會(huì)計(jì)論壇.討論會(huì)計(jì)實(shí)務(wù)、稅務(wù)、審計(jì)、會(huì)計(jì)從業(yè)資格考試、會(huì)計(jì)職稱考試、注冊(cè)會(huì)計(jì)師考試等行業(yè)話題。1009 其他貨

2、幣資金 Other cash and cash equivalents 100901 外埠存款 Other city Cash in bank 100902 銀行本票 Cashiers cheque 100903 銀行匯票 Bank draft 100904 信用卡 Credit card 100905 信用證保證金 L/C Guarantee deposits 100906 存出投資款 Refundable deposits   u% _3 o3 P4 s7 m4 j1101 短期投資 Short-term investments 110101 股票 Short-term

3、 investments - stock 110102 債券 Short-term investments - corporate bonds . L' F2 c! u. q中國(guó)會(huì)計(jì)社區(qū)110103 基金 Short-term investments - corporate funds - y; 8 4 j& 1 S110110 其他 Short-term investments - other 1102 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 1111 應(yīng)收票據(jù)

4、 Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable $ h, k. K* H7 q  n  h, 3 N中國(guó)會(huì)計(jì)社區(qū)1133 其他應(yīng)收款 Other notes receivable 1141 壞賬準(zhǔn)備 Bad debt reserves 1151 預(yù)付賬款 Advance money * H9 M- G

5、' 7 k' u2 b# n0 V5 1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫(kù)存資產(chǎn) Inventories 1201 物資采購(gòu) Supplies purchasing 1211 原材料 Raw materials ( H! S6 Y* . S2 j! h2 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料本錢(qián)差異 Materials cost variance 1241 自制半成品 Semi-Finished goods

6、 1243 庫(kù)存商品 Finished goods 1244 商品進(jìn)銷差價(jià) Differences between purchasing and selling price 1251 委托加工物資 Work in process - outsourced 2 f) l1 |: |8 I" E5 o& l中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注冊(cè)會(huì)計(jì)師,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a com

7、mission basis 1 w- 0 a2 x' r3 j6 c" m+ u5 B中國(guó)會(huì)計(jì)社區(qū)是國(guó)內(nèi)最知名、最火爆的會(huì)計(jì)論壇.討論會(huì)計(jì)實(shí)務(wù)、稅務(wù)、審計(jì)、會(huì)計(jì)從業(yè)資格考試、會(huì)計(jì)職稱考試、注冊(cè)會(huì)計(jì)師考試等行業(yè)話題。1281 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages # p0 G: P/ P: F0 p% H, r中國(guó)會(huì)計(jì)社區(qū)1301 待攤費(fèi)用 Deferred and prepaid expenses 長(zhǎng)期投資 Lon

8、g-term investment 1401 長(zhǎng)期股權(quán)投資 Long-term investment on stocks * O0 Y5 y5 E2 Z9 g6 r* M' 中國(guó)會(huì)計(jì)社區(qū)是國(guó)內(nèi)最知名、最火爆的會(huì)計(jì)論壇.討論會(huì)計(jì)實(shí)務(wù)、稅務(wù)、審計(jì)、會(huì)計(jì)從業(yè)資格考試、會(huì)計(jì)職稱考試、注冊(cè)會(huì)計(jì)師考試等行業(yè)話題。140101 股票投資 Investment on stocks ' Z. C  ?( p5 B+ c140102 其他股權(quán)投資 Other investment on stocks ! q# f" 2 f& l6 F1402 長(zhǎng)期債權(quán)投資 L

9、ong-term investment on bonds ! e1 # F2 $ w- $ V! V1 R中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注冊(cè)會(huì)計(jì)師,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)140201 債券投資 Investment on bonds 140202 其他債權(quán)投資 Other investment on bonds 1421 長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves 1 a4 Q5 c! F+ 6 E中國(guó)會(huì)計(jì)社區(qū)是國(guó)內(nèi)最知名、最火爆的會(huì)計(jì)論壇.討論會(huì)計(jì)實(shí)務(wù)、稅務(wù)、審計(jì)、會(huì)計(jì)從業(yè)資格考試、會(huì)計(jì)職稱考試、注冊(cè)會(huì)計(jì)師考試等行業(yè)話題。股權(quán)投資減值準(zhǔn)備 St

10、ock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditors rights investment depreciation reserves 1431 委托貸款 Entrust loans 143101 本金 Principal 143102 利息 Interest , N6 q; + r. 5 L" m4 Z中國(guó)會(huì)計(jì)社區(qū)143103 減值準(zhǔn)備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets . b: o. m5 d1 6 S4 2 ) R( f4 7 z房屋 Building

11、 / M' t6 G# h2 E' H, K/ 4 s中國(guó)會(huì)計(jì)社區(qū)建筑物 Structure $ w% X$ f  $ ( o$ y中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注冊(cè)會(huì)計(jì)師,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement , 6 S% N& D9 E1502 累計(jì)折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋

12、、建筑物減值準(zhǔn)備 Building/structure depreciation reserves ; W& w1 L1 r5 R2 H5 c) M中國(guó)會(huì)計(jì)社區(qū)是國(guó)內(nèi)最知名、最火爆的會(huì)計(jì)論壇.討論會(huì)計(jì)實(shí)務(wù)、稅務(wù)、審計(jì)、會(huì)計(jì)從業(yè)資格考試、會(huì)計(jì)職稱考試、注冊(cè)會(huì)計(jì)師考試等行業(yè)話題。機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 1 , W1 H4 w" ( c( 2 Q" c1601 工程物資 Project goods and material 160101 專用材料 Special-purpose material

13、 " 2 m8 l/ n" y8 160102 專用設(shè)備 Special-purpose equipment 160103 預(yù)付大型設(shè)備款 Prepayments for equipment , q4 u0 s: ( x& " R( g160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 1603 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)

14、改造工程 Technical innovation project 大修理工程 General overhaul project 4 N: u( f8 x6 # A7 1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無(wú)形資產(chǎn) Intangible assets 專利權(quán) Patents " X1 A) " ' P' n: ?* " d; i4 ?非專利技術(shù) Non-Patents 商標(biāo)權(quán) T

15、rademarks, Trade names 0 X9 g6 H* V' X& N) % c中國(guó)會(huì)計(jì)社區(qū)著作權(quán) Copyrights ! A! r' s, z2 j5 u- M$ n: Z+ g土地使用權(quán) Tenure 商譽(yù) Goodwill 1805 無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves * c1 - Q- W6 0 g& Q  e$ D$ d中國(guó)會(huì)計(jì)社區(qū)專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark ri

16、ghts depreciation reserves 1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 1901 長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses 1911 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 income # O2 # h: a3 B4 o% X中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注

17、冊(cè)會(huì)計(jì)師,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負(fù)債類 Liability 短期負(fù)債 Current liability 2101 短期借款 Short-term borrowing 2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 1 C9 G. |7 E- H+ 7 m中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注冊(cè)會(huì)計(jì)師,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable $ z# H7 T, _9 m2131

18、預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 0 w4 O8 R2 L5 B, b中國(guó)會(huì)計(jì)社區(qū)2153 應(yīng)付福利費(fèi) Accrued welfarism 2161 應(yīng)付股利 Dividends payable 6 H; 4 t( S" n, N5 , # C2171 應(yīng)交稅金 Tax payable 217101 應(yīng)交增值稅 value added tax payable 21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT 21710102 已交稅金 P

19、aying tax 21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 8 h+ r$ m1 o! 5 ' v  ?4 c21710104 減免稅款 Tax deduction 21710105 銷項(xiàng)稅額 Substituted money on VAT - ! t$ V# B, R. P. S/ o4 o21710106 出口退稅 Tax reimbursement for export 21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT 21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export

20、deduct domestic sales goods tax ' W4 o, % n/ m: Y中國(guó)會(huì)計(jì)社區(qū)是國(guó)內(nèi)最知名、最火爆的會(huì)計(jì)論壇.討論會(huì)計(jì)實(shí)務(wù)、稅務(wù)、審計(jì)、會(huì)計(jì)從業(yè)資格考試、會(huì)計(jì)職稱考試、注冊(cè)會(huì)計(jì)師考試等行業(yè)話題。21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover 21710110 未交增值稅 Unpaid VAT & ?/ u- j7 j* L/ c0 ( " W中國(guó)會(huì)計(jì)社區(qū)217102 應(yīng)交營(yíng)業(yè)稅 Business tax payable 217103 應(yīng)交消費(fèi)稅 Consumption tax payable $ h&#

21、39; 2 J# l4 U/ P9 x2 t中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注冊(cè)會(huì)計(jì)師,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)217104 應(yīng)交資源稅 Resources tax payable 3 q2   E' h: 4 + |5 R217105 應(yīng)交所得稅 Income tax payable : N! P# z8 T( V中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注冊(cè)會(huì)計(jì)師,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)217106 應(yīng)交土地增值稅 Increment tax on land value payable 217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities pay

22、able   z0 X0 A- U. V& G217108 應(yīng)交房產(chǎn)稅 Housing property tax payable 217109 應(yīng)交土地使用稅 Tenure tax payable + T& g; f* W  f+ k& ( P! |217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable 217111 應(yīng)交個(gè)人所得稅 Personal income tax payable ' e( 7 F: j4 a: g2 . ?

23、2176 其他應(yīng)交款 Other fund in conformity with paying 2181 其他應(yīng)付款 Other payables 2191 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 value 6 O) # o" N, n5 d* . p5 h% q中國(guó)會(huì)計(jì)社區(qū)2211 預(yù)計(jì)負(fù)債 Anticipation liabilities 7 C" l- E' d$ k. E2 Q中國(guó)會(huì)計(jì)社區(qū)是國(guó)內(nèi)最知名、最火爆的

24、會(huì)計(jì)論壇.討論會(huì)計(jì)實(shí)務(wù)、稅務(wù)、審計(jì)、會(huì)計(jì)從業(yè)資格考試、會(huì)計(jì)職稱考試、注冊(cè)會(huì)計(jì)師考試等行業(yè)話題。長(zhǎng)期負(fù)債 Long-term Liabilities : H+ I  b* y4 T6 # 5 y2301 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 6 M4 a# L8 b. f  v* h  _/ d$ j中國(guó)會(huì)計(jì)社區(qū)一年后到期的長(zhǎng)期借款 Long-term loans due over one year 2311 應(yīng)付債券 Bonds paya

25、ble 231101 債券面值 Face value, Par value 231102 債券溢價(jià) Premium on bonds 231103 債券折價(jià) Discount on bonds 1 - G6 H7 f* c+ w6 R231104 應(yīng)計(jì)利息 Accrued interest ! I! Q7 i% D  N7 n( _; O! t2321 長(zhǎng)期應(yīng)付款 Long-term account payable 1 c8 |# B$ i1 K  S# s4 P  中國(guó)會(huì)計(jì)社區(qū)應(yīng)付融資租賃款 Accrued financial le

26、ase outlay 一年內(nèi)到期的長(zhǎng)期應(yīng)付 Long-term account payable due within one year ( k& ; i5 . P" U8 n中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注冊(cè)會(huì)計(jì)師,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year # " b: p3 ?7 M9 I+ O中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注冊(cè)會(huì)計(jì)師,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)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

27、 year 一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year , k- o/ g9 _0 z2 b1 e, P0 x2341 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS'' EQUITY $ 7 d+ ' o) 0 P; Y資本 Capita 3101 實(shí)收資本(或股本) Paid-up capital(or stock) 7 L  k" z# & B# ?: h中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注冊(cè)會(huì)計(jì)師,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)實(shí)收資本 Paicl-up capital

28、 8 J" W$ y7 0 u) C7 f) t4 X4 y7 F實(shí)收股本 Paid-up stock 3103 已歸還投資 Investment Returned 公積 3111 資本公積 Capital reserve ' Z+ ?( m% % S# , e311101 資本(或股本)溢價(jià) Cpital(or Stock) premium 311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve + g+ x, u, N" j+ b2 W: 311103 股權(quán)投資準(zhǔn)備 Stock right investment re

29、serves 4 j0 B0 h* k# t1 7 O* / _( q: N: z311105 撥款轉(zhuǎn)入 Allocate sums changeover in 311106 外幣資本折算差額 Foreign currency capital 311107 其他資本公積 Other capital reserve 8 C  N3 G- v! n# U: . e3121 盈余公積 Surplus reserves 312101 法定盈余公積 Legal surplus 1 n7 I4 Q: x# c) y+ U& w312102 任意盈余公積 Free surplus

30、 reserves ( i( * R$ E) Y! : 312103 法定公益金 Legal public welfare fund 1 2 d' j' A7 # l' F312104 儲(chǔ)藏基金 Reserve fund 312105 企業(yè)開(kāi)展基金 Enterprise expension fund 312106 利潤(rùn)歸還投資 Profits capitalizad on return of investment 9 O* m& T& ?: j: b; s/ h1 S利潤(rùn) Profits 3131 本年利潤(rùn) Current year profits ;

31、J$ f7 ! e/ J) : k% I; ?. R中國(guó)會(huì)計(jì)社區(qū)3141 利潤(rùn)分配 Profit distribution 314101 其他轉(zhuǎn)入 Other chengeover in ! : o. P5 z; z) q, s* c; 中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注冊(cè)會(huì)計(jì)師,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)314102 提取法定盈余公積 Withdrawal legal surplus 5 w( V; l; i5 I! V中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注冊(cè)會(huì)計(jì)師,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取儲(chǔ)藏基金 Withd

32、rawal reserve fund 314105 提取企業(yè)開(kāi)展基金 Withdrawal reserve for business expansion 314106 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers'' bonus and welfare fund 314107 利潤(rùn)歸還投資 Profits capitalizad on return of investment 314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable " o4 W5 O2 o! a- ; Q: y1 g3141

33、09 提取任意盈余公積 Withdrawal other common accumulation fund   T4 u( 5 V# & j: ! . I* o314110 應(yīng)付普通股股利 Common Stock dividends payable 314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 314115 未分配利潤(rùn) Undistributed profit ) E' J+ R: S1 r& j四、本錢(qián)類 Cost % l2   

34、;N' o% ?! i- Q中國(guó)會(huì)計(jì)社區(qū)4101 生產(chǎn)本錢(qián) Cost of manufacture 410101 根本生產(chǎn)本錢(qián) Base cost of manufacture 3 w: f% G/ R* h& Q中國(guó)會(huì)計(jì)社區(qū)是國(guó)內(nèi)最知名、最火爆的會(huì)計(jì)論壇.討論會(huì)計(jì)實(shí)務(wù)、稅務(wù)、審計(jì)、會(huì)計(jì)從業(yè)資格考試、會(huì)計(jì)職稱考試、注冊(cè)會(huì)計(jì)師考試等行業(yè)話題。410102 輔助生產(chǎn)本錢(qián) Auxiliary cost of manufacture 4105 制造費(fèi)用 Manufacturing overhead 材料費(fèi) Materials 管理人員工資 Executive Salaries 獎(jiǎng)金 W

35、ages 退職金 Retirement allowance 補(bǔ)貼 Bonus 外保勞務(wù)費(fèi) Outsourcing fee 福利費(fèi) Employee benefits/welfare 3 W# E" ) x# L6 Z中國(guó)會(huì)計(jì)社區(qū)會(huì)議費(fèi) Coferemce 加班餐費(fèi) Special duties " R( u: U0 P' _3 X市內(nèi)交通費(fèi) Business traveling 通訊費(fèi) Correspondence 費(fèi) Correspondence . R$ |6 C7 N# + I/ n9 ?水電取暖費(fèi) Water and Steam 稅費(fèi) Taxes and d

36、ues 租賃費(fèi) Rent ; p# V7 F, 3 管理費(fèi) Maintenance 車輛維護(hù)費(fèi) Vehicles maintenance 油料費(fèi) Vehicles maintenance 培訓(xùn)費(fèi) Education and training ) |5 w2 U  T. S# l8 b9 0 2 _6 G接待費(fèi) Entertainment 圖書(shū)、印刷費(fèi) Books and printing 運(yùn)費(fèi) Transpotation - g4 D2 o3 q8 c& L- r中國(guó)會(huì)計(jì)社區(qū)保險(xiǎn)費(fèi) Insurance premium % w  e$ M* q;

37、M: O7 j' F支付手續(xù)費(fèi) Commission 雜費(fèi) Sundry charges 3 O$ Y/ H+ R4 Z; s5 x' U中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注冊(cè)會(huì)計(jì)師,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)折舊費(fèi) Depreciation expense % 1 v. l$ c& * k0 f機(jī)物料消耗 Article of consumption 9 j# * W; K% b# N/ 中國(guó)會(huì)計(jì)社區(qū)勞動(dòng)保護(hù)費(fèi) Labor protection fees * _, B0 q) X6 p4 T8 b! 中國(guó)會(huì)計(jì)社區(qū)季節(jié)性停工損失 Loss on seasonality cessation 4

38、107 勞務(wù)本錢(qián) Service costs 五、損益類 Profit and loss + p( R3 O3 - c, : H% o- Q# $ 0 中國(guó)會(huì)計(jì)社區(qū)是國(guó)內(nèi)最知名、最火爆的會(huì)計(jì)論壇.討論會(huì)計(jì)實(shí)務(wù)、稅務(wù)、審計(jì)、會(huì)計(jì)從業(yè)資格考試、會(huì)計(jì)職稱考試、注冊(cè)會(huì)計(jì)師考試等行業(yè)話題。4 l9 X. G+ r3 c$ K中國(guó)會(huì)計(jì)社區(qū)是國(guó)內(nèi)最知名、最火爆的會(huì)計(jì)論壇.討論會(huì)計(jì)實(shí)務(wù)、稅務(wù)、審計(jì)、會(huì)計(jì)從業(yè)資格考試、會(huì)計(jì)職稱考試、注冊(cè)會(huì)計(jì)師考試等行業(yè)話題。收入 Income 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 Sal

39、es revenue 效勞收入 Service revenue 5102 其他業(yè)務(wù)收入 Other operating revenue 材料銷售 Sales materials , w" : . q. 6 e5 x: V# m中國(guó)會(huì)計(jì)社區(qū)代購(gòu)代售 " . + 4 E, _% v$ T中國(guó)會(huì)計(jì)社區(qū)包裝物出租 Wrappage lease 出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue 返還所得稅 Reimbursement of income tax / D  # Q8 y8 i( A' w其他收入 Other r

40、evenue 5201 投資收益 Investment income . ?3 r5 2 s# Q) G% 中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注冊(cè)會(huì)計(jì)師,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)短期投資收益 Current investment 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 ' O* X; A5 E4 K5203 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 subs

41、idize revenue 5301 營(yíng)業(yè)外收入 NON-OPERATING INCOME 非貨幣性交易收益 Non-cash deal income 現(xiàn)金溢余 Cash overage / B) m# B2 # r" M- a中國(guó)會(huì)計(jì)社區(qū)處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets 9 i: Y* j4 ?, m, f1 _# I% J中國(guó)會(huì)計(jì)社區(qū)是國(guó)內(nèi)最知名、最火爆的會(huì)計(jì)論壇.討論會(huì)計(jì)實(shí)務(wù)、稅務(wù)、審計(jì)、會(huì)計(jì)從業(yè)資格考試、會(huì)計(jì)職稱考試、注冊(cè)會(huì)計(jì)師考試等行業(yè)話題。出售無(wú)形資產(chǎn)收益 Income on sales of intangi

42、ble assets 固定資產(chǎn)盤(pán)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)本錢(qián) Operating costs 產(chǎn)品銷售本錢(qián) Cost of goods sold 效勞本錢(qián) Cost of service 5402 主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge 營(yíng)業(yè)稅 Sales tax 4 J1 Y" N; l- w8 x9 n! m7 O* o中國(guó)會(huì)計(jì)社區(qū)是國(guó)內(nèi)最知名、最火爆的會(huì)計(jì)論壇.討論會(huì)計(jì)實(shí)務(wù)、

43、稅務(wù)、審計(jì)、會(huì)計(jì)從業(yè)資格考試、會(huì)計(jì)職稱考試、注冊(cè)會(huì)計(jì)師考試等行業(yè)話題。消費(fèi)稅 Consumption 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 value 5405 其他業(yè)務(wù)支出 Other business expense 銷售其他材料本錢(qián) Other cost of material sale 其他勞務(wù)本錢(qián) Other cost of service 其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge 費(fèi)用

44、 Expenses 1 b% D6 t7 v6 z0 & $ m5501 營(yíng)業(yè)費(fèi)用 Operating expenses 代銷手續(xù)費(fèi) Consignment commission charge ' U' Z6 4 N0 c' k中國(guó)會(huì)計(jì)社區(qū)是國(guó)內(nèi)最知名、最火爆的會(huì)計(jì)論壇.討論會(huì)計(jì)實(shí)務(wù)、稅務(wù)、審計(jì)、會(huì)計(jì)從業(yè)資格考試、會(huì)計(jì)職稱考試、注冊(cè)會(huì)計(jì)師考試等行業(yè)話題。運(yùn)雜費(fèi) Transpotation 保險(xiǎn)費(fèi) Insurance premium 展覽費(fèi) Exhibition fees % h- v1 h- c1 r6 g: |& Z7 N中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注冊(cè)會(huì)計(jì)師

45、,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)廣告費(fèi) Advertising fees 5502 管理費(fèi)用 Adminisstrative expenses 職工工資 Staff Salaries 0 y* v% o& F% 0 m中國(guó)會(huì)計(jì)社區(qū)修理費(fèi) Repair charge 低值易耗攤銷 Article of consumption ! F8 s: ; 9 k; l辦公費(fèi) Office allowance 差旅費(fèi) Travelling expense 工會(huì)經(jīng)費(fèi) Labour union expenditure 0 k- K" Y/ C/ S. K" V: M$ c- b中國(guó)會(huì)計(jì)社區(qū),會(huì)計(jì),注冊(cè)會(huì)計(jì)師,會(huì)計(jì)論壇,會(huì)計(jì)社區(qū)研究與開(kāi)發(fā)費(fèi) Research and development expense 福