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会计常用词汇(五)

2007-09-02来源:

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