会计学辅导)实用会计英语5

会计考友

　　折旧费 Depreciation expense
　　机物料消耗 Article of consumption
. o; A9 `9 Y0 F; B! ?1 b　　劳动保护费 Labor protection fees
　　季节性停工损失 Loss on seasonality cessation
; ?5 M- a, a4 Q  }1 v1 z$ E" ~　　4107 劳务成本 Service costs
　　五、损益类 Profit and loss
' W8 ~! c8 H, x  l9 L　　收入 Income
5 ^! N6 @: i+ c2 V　　业务收入 OPERATING INCOME
1 I% w2 a& Q2 Y* q' z　　5101 主营业务收入 Prime operating revenue
　　产品销售收入 Sales revenue
+ m  Q$ h( e; ^- g4 ]- _　　服务收入 Service revenue
　　5102 其他业务收入 Other operating revenue
# B" [# o; S9 g　　材料销售 Sales materials
　　代购代售
4 N2 E4 u. F! _: b1 S5 N# w　　包装物出租 Wrappage lease
　　出让资产使用权收入 Remise right of assets revenue
- L7 j0 i3 {$ q9 ^2 G　　返还所得税 Reimbursement of income tax
4 q; ~# l6 M. i2 k; x/ P6 [　　其他收入 Other revenue
" |2 e/ B. {9 c7 \* {5 w1 y　　5201 投资收益 Investment income
　　短期投资收益 Current investment income
2 F( s' B' `6 Q! E　　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
7 O; L$ S: Y6 x/ L6 L6 J! f　　5203 补贴收入 Subsidize revenue
" \) g  @0 o! C- u+ ^" @( n　　国家扶持补贴收入 Subsidize revenue from country
　　其他补贴收入 Other subsidize revenue
　　5301 营业外收入 NON-OPERATING INCOME
1 ^) S) @7 ~) u) @4 V( v　　非货币性交易收益 Non-cash deal income
4 N) r8 n1 p2 d4 N  L4 t4 t/ V　　现金溢余 Cash overage
　　处置固定资产净收益 Net income on disposal of fixed assets
/ h4 C) a+ u8 b' R" g　　出售无形资产收益 Income on sales of intangible assets
/ \0 L1 U8 K0 w. Y( U　　固定资产盘盈 Fixed assets inventory profit
　　罚款净收入 Net amercement income
　　支出 Outlay
2 e% h+ |* H$ j1 ^　　业务支出 Revenue charges
　　5401 主营业务成本 Operating costs
0 j$ W9 _! M# t5 v. @5 c) N　　产品销售成本 Cost of goods sold
　　服务成本 Cost of service
　　5402 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
3 `' c8 e0 _8 C( e: W4 u2 }　　土地增值税 Increment tax on land value
　　5405 其他业务支出 Other business expense
/ d2 O( p5 s- [2 E( d　　销售其他材料成本 Other cost of material sale
( t* p1 @! ~+ P+ H- Y( ~　　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
7 e2 F) W: Y$ j# C& x　　费用 Expenses
, E% ?! x- F4 z) L* W+ f! s　　5501 营业费用 Operating expenses
: {( {: U; y1 V5 q- I# U　　代销手续费 Consignment commission charge
, x( \+ u( E2 i& w/ Y　　运杂费 Transpotation
　　保险费 Insurance premium
　　展览费 Exhibition fees
' x) p* [8 C1 g/ G+ P5 u' ?　　广告费 Advertising fees
) ?: `# |' h; h　　5502 管理费用 Adminisstrative expenses
　　职工工资 Staff Salaries
$ t1 U" L0 V$ p4 w　　修理费 Repair charge
( t8 B, [% ^- {　　低值易耗摊销 Article of consumption
. P6 }; B1 V0 b$ @7 F/ r$ G- {/ }6 W　　办公费 Office allowance
　　差旅费 Travelling expense
7 R: q+ B2 Z6 K' |+ u5 x6 q　　工会经费 Labour union expenditure
! T5 i: U9 X4 _( i& E" M! m　　研究与开发费 Research and development expense