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
+ F6 e+ m; L( F7 ~8 D# p4 h　　劳动保护费 Labor protection fees
　　季节性停工损失 Loss on seasonality cessation
　　4107 劳务成本 Service costs
　　五、损益类 Profit and loss
　　收入 Income
$ `. |5 f7 b) i2 D0 U　　业务收入 OPERATING INCOME
　　5101 主营业务收入 Prime operating revenue
$ N; [8 m1 t& [# F　　产品销售收入 Sales revenue
　　服务收入 Service revenue
& _& @7 \7 e* W* }5 j. |　　5102 其他业务收入 Other operating revenue
7 x8 b( v$ z! Y& S( a) Z　　材料销售 Sales materials
" K/ n& L: u* y　　代购代售
　　包装物出租 Wrappage lease
. P7 i  V& x8 C　　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
　　5201 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
3 c! I2 h0 e+ K- O5 u& {　　计提的委托贷款减值准备 Withdrawal of entrust loans reserves
　　5203 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
, A* B9 Z' x- s+ I# p　　5301 营业外收入 NON-OPERATING INCOME
　　非货币性交易收益 Non-cash deal income
2 r+ g4 y! G/ V　　现金溢余 Cash overage
　　处置固定资产净收益 Net income on disposal of fixed assets
$ L7 U- g$ s$ m$ k2 I　　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
4 t3 Y2 u! D4 O) I/ S　　支出 Outlay
　　业务支出 Revenue charges
　　5401 主营业务成本 Operating costs
$ a; S  ]6 m8 A7 q0 T) Z# C　　产品销售成本 Cost of goods sold
& A5 d$ F" l2 m2 l　　服务成本 Cost of service
　　5402 主营业务税金及附加 Tax and associate charge
0 H1 r* T; m4 o9 F0 X/ j" `　　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
5 ^6 D4 }9 w! ]( P: g$ O　　销售其他材料成本 Other cost of material sale
　　其他劳务成本 Other cost of service
! l  I' J2 z8 c8 f' Z　　其他业务税金及附加费 Other tax and associate charge
! j( J+ a- c8 a7 c# c8 w3 i　　费用 Expenses
5 V( @6 g7 f0 X2 _　　5501 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
* U& e5 V: O5 M, I　　广告费 Advertising fees
# ~- f" L. p7 L6 S　　5502 管理费用 Adminisstrative expenses
; z- k$ d5 K( Y　　职工工资 Staff Salaries
: h+ @% ]( o& F7 ^0 ~+ z1 }　　修理费 Repair charge
  y% d. ^' p0 c+ R5 N- m6 [( A+ ]& l　　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
/ Q3 ^" v5 f1 }! w9 |+ ~- k　　研究与开发费 Research and development expense