管理费用明细表中英文模版
管理费用明细表英文
职工培训费Staff and workers' training expenses
研究开发费 Research and development expenses
坏帐损失 Bad debts
存货盘亏（减盘盈）Inventory shortage（less overage）
Consulting fees
Litigation fees
Entertainment fees
Taxes
Land occupancy fees
Technology transfer fee
Amortization of intangible assets
Amortization of other assets
Staff and workers' training expenses
Research and development expenses
Bad debts
Inventory shortage（less overage）
Delegates Expenses
Gasoline
Communication Expenses
劳动保护费 Labor protection
办公费 Office expenses
差旅费 Travelingexpenses
运输费 Transportation
保险费 Insurance
交通费 Taxi Expenses
工会经费 Labor union dues
董事会费 Board of directors' expenses
MONETARY UNIT: YUAN
中英文资产负债表和损益表
中英文资产负债表和损益表利润表 INCOME STATEMENT项目 ITEMS产品销售收入Sales of products其中：出口产品销售收入 Including：Export sales减：销售折扣与折让 Less：Sales discount and allowances产品销售净额 Net sales of products减：产品销售税金 Less：Sales tax产品销售成本 Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利 Gross profit on sales减：销售费用 Less：Selling expenses管理费用 General and administrative expenses财务费用 Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益) Exchange losses(minus exchange gains) 产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额 Total profit减：所得税 Less：Income tax净利润 Net profit资产负债表 BALANCE SHEET资产 ASSETS流动资产：CURRENT ASSETS现金Cash on hand备用金Pretty cash银行存款Cash in banks有价证券Marketable receivable应收票据Notes receivable应收帐款Accounts receivable减：坏帐准备Less：allowance for bad debts预付货款Prepayments-supplies内部往来Inter-company accounts其他应收款 Other receivables待摊费用 Prepaid and deferred expenses存货Inventories减：存货变现损失准备： Less：allowance on inventory reduction to market 已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year固定资产：FIXED ASSETS固定资产原价Fixed assets-cost减：累计折旧Less:amumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease 减：融资租入固定资产折旧Less：amumulated depreciation融资租入固定资产净值：Fixed assets-net value on financial lease 在建工程： CONSTRUCTION WORK IN PROCESS 在建工程 Construction work in process☆无形资产INTANGIBLE ASSETS场地使用权 Right to the use of a site工业产权及专有技术 Industrial property right anf patents其他无形资产 Other intangibles无形资产合计 Total intangible assets其它资产 OTHER ASSETS开办费 Organization espenses筹建期间汇兑损失 Exchange losses during organization period 递延投资损失 Deferred investment losses递延税款借项 Debit side of deferred tax其他递延支出 Other deferred expuditures待转销汇兑损益 Prepaid and deferred exchange loss其他递延借款 Debit side of other deferred其他资产合计 Total other Assets资产总计 TOTAL ASSETS负债及所有者权 LIABILITIES AND CAPITAL流动负债：CURRENT LIABILITIES短期借款Short term loans应付票据Notes payable应付帐款Accounts payable内部往来Inter-company accounts预收货款Items received in advance-supplies应付工资Accured payroll应交税金Taxes payable应付股利Dividendes payable其他应付款Other payables预提费用 Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year 其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期负债： LONG TREM LIABILITIES长期借款 long term loans应付公司债 Bouds payable应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year长期负债合计：Total long term liabilities其他负债：OTHER LIABILITIES筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains递延税款贷项Credit side of deferred tax其他递延贷项Credit side of other tax待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities负债合计Total liabilities所有者权益 Investor’s equity 资本总额（货币名称及金额） Authorized capital(*___________) 实收资本（外币金额期末数） Paid in capital(☆__________)其中Including中方投资（外币金额期末数）Chinese investments(☆__________) 外方投资（外币金额期末数Foreign investments(☆__________) 减：已归还投资 Less: Returned investments资本公积 Accumulation of capital公司拨入资金 Funds from head office储备基金 Reserve funds企业发展基金 Expansion funds利润归还投资 Investment returned with profit本年利润 Current profit未分配利润 Retained earnings货币换算差额 Currency translation difference所有者权益合计 Total investor’s equity负债及所有者权益合计 TOTAL LIABILITIES AND INVESTORS EQUITY附注：1.委托加工材料元;2.受托代销商品元;3.代管商品物资元;4.由企业负责的应收票据贴现元;5.租入固定资产元;6.本年支付的进口环节税金。
管理费用明细表英文
职工培训费Staff and workers' training expe nses
研究开发费Research and development expenses
坏帐损失Bad debts
存货盘亏(减盘盈)Inventory shortage(less overage)
En tertai nment fees
Taxes
Land occupa ncy fees
Tech no logy tran sfer fee
Amortizati on of in tan gible assets
Amortizati on of other assets
Staff and workers' training expenses
Labor protecti on
Office expe nses
Traveli ng
Tran sportati on
n sura nee
Taxi Expe nses
Labor union dues
Board of directors' expenses
Con sult ing fees
Litigation fees
Research and developme nt expenses
Bad debts
Inven tory shortage(less
overage)
Delegates Expe nses
Gasoli ne
Communi cati on Expe nses
Others
TOTAL
TEMS
THIS
管理费用明细表中英文版
无形资产摊销 Amortization of intangible assets 其他资产摊销 Amortization of other assets 职工培训费 Staff and workers' training expenses 研究开发费Research and development expenses 坏账损失 Bad debts 存货盘亏（减盘盈）Inventory shortage（less overage） 外籍人员费 Delegates expenses 汽油 Gasoline 通讯费 Communication expenses 其他 Others 合计 Total
中英文财务报表对照2
中英文财务报表对照2中英文财务报表对照（2）三、利润及利润分配表 Income statement and profit appropriation一、主营业务收入 Revenue减：主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润（亏损以“—”填列） Gross Profit ( - means loss) 加：其他业务收入 Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润（亏损以“—”填列） Profit from operation ( - means loss) 加：投资收益（亏损以“—”填列） Add: Investment income 补贴收入Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额（亏损总额以“—”填列） Profit before Tax 减：所得税Less: Income tax少数股东损益 Minority interest加：未确认投资损失 Add: Unrealised investment losses五、净利润（净亏损以“—”填列） Net profit ( - means loss) 加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund 提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available for owners' distribution 减：应付优先股股利 Less: Appropriation of preference share's dividend 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital 八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1．出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments 2．自然灾害发生损失 Losses from natural disaster3．会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes inaccounting policies4．会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes inaccounting estimates5．债务重组损失 Losses from debt restructuring。
会计科目的中英文对照表—营业费用(operating expenses)
四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture 4105 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 cessation4107 劳务成本Service costs二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year三、所有者权益类OWNERS' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) '314115 未分配利润Undistributed profit一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 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 revenue5201 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 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 revenue5301 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 charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 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 value5405 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Expenses5501 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 fees5502 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 tax5503 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 cost5601 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 outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment 61 推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage (expenses)6157 修缮费 repair(s) and maintenance (expense) 6159 广告费 advertisement expense, advertisement 6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal (expenses)6173 职工福利 employee benefits/welfare6175 佣金支出 commission (expense)6176 训练费 training (expense)6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses625~628 管理及总务费用 general & administrative expenses 6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage (expenses)6257 修缮费 repair(s) and maintenance (expense)6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities (expense)6262 保险费 insurance (expense)6264 交际费 entertainment (expense)6265 捐赠 donation (expense)6266 税捐 taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧 depreciation expense6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal (expenses)6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它管理及总务费用 other general and administrative expenses 63 研究发展费用 research and development expenses635~638 研究发展费用 research and development expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage (expenses)6357 修缮费 repair(s) and maintenance (expense)6361 水电瓦斯费 utilities (expense)6362 保险费 insurance (expense)6364 交际费 entertainment (expense)6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various amortization6372 伙食费 meal (expenses)6373 职工福利 employee benefits/welfare6376 训练费 training (expense)6378 其它研究发展费用 other research and development expenses。
中英文版物业管理费用单
中英文版物业管理费用单物业管理费用单Property Management Fee Statement章节一：费用明细⑴基本费用- 物业管理费：¥- 保洁费：¥- 维修基金：¥⑵公共服务费用- 电费：¥- 水费：¥- 燃气费：¥- 暖气费：¥- 垃圾处理费：¥⑶修缮费用- 外墙修缮费：¥- 屋顶修缮费：¥- 电梯维修费：¥- 管道维修费：¥⑷绿化费用- 花草费：¥- 园艺维护费：¥⑸安全管理费用- 保安费：¥- CCTV费用：¥- 门禁管理费：¥⑹管理费用- 物业项目管理费：¥- 物业培训费：¥章节二：费用计算方法⑴基本费用计算- 物业管理费：根据建筑面积计算，单价为¥X/m² - 保洁费：根据建筑面积计算，单价为¥X/m²- 维修基金：根据建筑面积计算，单价为¥X/m²⑵公共服务费用计算- 电费：根据实际用电量计算，单价为¥X/kWh- 水费：根据实际用水量计算，单价为¥X/m³- 燃气费：根据实际用气量计算，单价为¥X/m³- 暖气费：根据实际供热面积计算，单价为¥X/m²- 垃圾处理费：根据住户数量计算，单价为¥X/household ⑶修缮费用计算- 外墙修缮费：根据建筑面积计算，单价为¥X/m²- 屋顶修缮费：根据建筑面积计算，单价为¥X/m²- 电梯维修费：根据电梯数量计算，单价为¥X/elevato r - 管道维修费：根据建筑面积计算，单价为¥X/m²⑷绿化费用计算- 花草费：根据绿化面积计算，单价为¥X/m²- 园艺维护费：根据绿化面积计算，单价为¥X/m²⑸安全管理费用计算- 保安费：根据保安人员数量计算，单价为¥X/guard- CCTV费用：根据摄像头数量计算，单价为¥X/camera- 门禁管理费：根据门禁系统数量计算，单价为¥X/access control system⑹管理费用计算- 物业项目管理费：根据建筑面积计算，单价为¥X/m²- 物业培训费：根据人员数量计算，单价为¥X/person附件：费用明细表（详见附件）法律名词及注释：⒈物业管理费：住宅小区按照国家相关法律法规规定，由物业公司向住户收取的管理费用，用于小区维护和管理。
中英文报价单
RSHDEC20171121 a 第 1 页 2018/10/16
净重 Net weight
2.辅助材料 Subject material
3.外购外协 Puchased Parts
4.燃料动力 Fuel
费用分析 项目 Project 直接工资 Direct labor 制造费用 Manufactg expenses 管理费用 Manag expenses 财务费用 Finance expenses
Expenses Calculation 生产工时 Production hours 分配率 Proportion
销售费用 项目 Project 包装 Packing 运输 Transport 交样周期 Lead time
Sales expenses 金额 Subtotal (元)
备注
Remarks
产品报价表 REQUEST FOR QUOTATION
供应商Supplier 零件号Part Number 零件名称Part Name 总表List 项目 Item 1.原材料 Raw Materials 2.辅助材料费 Subject material cost 3.外购外协 Puchased Parts 4.燃料动力费 Fuel cost 5.直接人工费 Direct labor 6.制造费用 Manufacturing expenses 7.工装模具费 Tooling cost 8.废品损失 Damaged goods 一、生产成本 Production expenses 二、管理费用 Management expenses 三、销售费用 Sales expenses 四、财务费用 Finance expenses 五、产品利润 Profit 销售价格Price 工装模具分析 名称 Name 单价 Price Tooling Analysis 设备名称 Equipment name 生产工时分析 班产量 Volume per shift 单件台时 unit time Production Time Analysis 操作人数 Labor count 工人工时 man hour 分摊金额 件/模 Proportioned 主要工序 使用寿命 Life span pcs./model expense Key process 金额 Subtotal (RMB) 项目 Item 1.原材料 Raw Materials 单位 Unit 填表人Writer 每车用量Quantity/Car 产品重量Products Weight 明 细 消耗定额 Consume Quote Detaiil 无税单价 Net Price 金额总计 （元） Subtotal(RMB) 供货厂家 Supplier 联系电话Telephone 产品周期Life time 运输方式Transportation
中英文版 物业管理收缴费用单
CHARGING FORM
业主姓名：262幢101室季度（月）
OWNER，NAME:HOUSE NO. ROOM NO. QUARTER（MONTH）
费用名称
CHARGING ITEMS
费用测算
FEE CALCULATING
备注
REMARKS
公共服务费
PUBLIC SERVICE
367.72㎡×0元/月×24个月=0元
2009.8.1至2011.7.31两年减免
367.72㎡×3.8元/月×2.5个月×70%
=2445元
2011.8.1至2011.12.31减半后且按空置房标准收取
367.72㎡×3.80元/月×6个月×70%
=5869元
2012.1.1至2012.12.31减半后且按空置房标准收取
367.72㎡×3.80元/月×6个月×70%
A，MANAGER：DATE：
注：物业公司将在每月25日前将缴费单送至贵业主。敬请在每月30日前交清，逾期将每日按欠款余额的1﹪收取滞纳金。
A，TTENTION：
The Property Management Company will send this form to every owner of the house before the 25thof each month ,and every owner is asked to pay the bill before the 30thof each month.If you exceed the time limit to pay the fees,you will have to pay an extra 1﹪of the amount of money owed every day as the overdue fine.
费用类英汉对照
费用类英汉对照abandonmentcharges废弃费用acceptancecharge承兑费accruedcharge应计费用activitycharge帐户手续费additionalcharge补充装料;附加费advancecharge预付款aftercharge附加费率agreedcharge协定费用(货物)all-incharge费用总数annualmaintenancecharge年度维修费用assignableindirectcharge可分配间接费用assignmentcharge转让费associatecharge附加费assortmentcharge分类费用balingcharges打包费bankservicecharges银行服务费berthcharge卧铺费bookingcharge售票手续费brokeragecharge佣金费用cancellationcharges注销费carriagecharges运输费carryingcharge保管费; chargeforchecking寄存费chargefortrouble手续费chargesonbillsforcollection代收票据手续费cleaningtankcharges洗舱费collectioncharge托收手续费;代收票据费commissioncharge手续费contingencycharge临时费用covercharge附加费,服务费cratingcharge装箱费custodycharge保管费customscharges报关费customsclearingcharges结关费deadcharges间接费用deferredcharges延期费;预付款;滚存[递延]费用;递延借项deliverycharges送货到户费demurragecharges滞期费(车、船) departmentalcharge车间费用(指车间间接费用);分部费用depreciationcharge折旧费directcharges可变费用;直接费用dischargingcharge卸货费用discountcharge贴现费用distributioncharge商业费用diversioncharge变更卸货港费用dockcharge入坞费,码头费doublecharge双倍收费exchangecharge外汇[托收]手续费extracharge附加负载;附加费extrachargesonheavylifts超重货物附加费facilitycharge设备费financialcharge财务费用,财政支出fixedcharges固定支出,固定费用fixeddebtcharge确定公债费forwardingcharges转运费freightcharge货运费furthercharge追补价款handlingcharges装卸费hirecharge(wagon)货车租费incidentalcharges从属[杂项,非经常性]费用incomingcharge进料(费用)indirectcharge间接费inspectioncharges检验费installationcharge装机费用interimcharges临时费investigationcharge调查费inwardcharges入港费jointcharges联合运输费用labourcharge工资费用landingcharges起货费,卸货费用latecharge到期货价迟延付款费left-luggagecharges寄存行李费loadingcharges装船费用mail(carrying)charges邮递费maintenancecharge维持费mileagecharges按英里程计算的运费minimumcharge(客货)起码价费netfreightcharge运费净数nocharge免收费用nocreditcharges不赊欠non-cashcharges非现金支出[费用]non-recurringcharge临时[非经常]费用on-linecharge本航线费用openingcharge开立信用证手续费,开发信用状手续费operatingcharges运营费optioncharge选港费overheadcharges企业一般管理费,经常开支packingcharges包装费periodcharge期间费用perioddepreciatoncharge每期折旧费用permanentannualcharge为支付债务而按年提取的预算资金portcharge港口费priorcarriagecharges先付运费processingcharge加工费productcharge生产费用remittancecharge汇费rentcharge地租税,租费repaircharge修理[缮]费revenuecharge营业支出runningcharge运转费sellingcharges销售费servicecharge劳务费,手续费shippingcharge运送费,装船费用shuntingcharge调车费sleepercharges卧车费socialinsurancecharges社会保险费speciallightercharge上岸费stevedoringcharge卸吊费storagecharges(=godowncharges)栈租,仓租stowagecharges(轮船)理仓费sueandlabourcharges施救费用sundrycharges杂费,杂项费用surpluscharge公积[盈余]抵冲项目terminalcharges装卸费,终点码头费tollcharge通行税,道路税,养路费transfercharges中转费,移入成本transhipmentcharges中转费transportcharges运输费travelcharge差旅费trimmingcharges平舱费unloadingcharge卸货费valuationcharge从价运费[收费] wagondetentioncharge货车留滞费warehousecharges仓库费withoutcharge不计价,免费wreckremovingcharges清除航道费用alicensefee牌照费amembershipfee会费acceptancefee录取通知费,承兑费,认付费adjustmentfee理算费admissionfee入会费advancefee公司支付给答应代筹款项的金融家的费用agentfee代理费;代理人酬金airmailfee航空邮件费annualfee年费;维持费;续展费arbitrationfee仲裁费assignmentfee转让费auctioneersfee拍卖费auditfee查帐公费berthingfee停泊费bondfee海关关栈仓租费brokeragefee经纪人佣金buoyagefee浮标使用税businessregistrationfee营业登记费capitalizedsyndicationfees开办费的资本化值capitationfee均摊的费用carlicensefee车辆执照费certificatefee签证费clearancefee出港手续费collectionfee托收费commercenotefee商会签证费commissionfees代理费commitmentfee承诺费communicationfee通讯费用consularfees领事手续费,领事公证费,领事签证费contractorfee给承包人(或包工单位)的报酬cost-plus-a-fixedfee成本加固定附加费,正价加固定附加费cost-plus-incentivefees生产成本加奖励一共的费用custodianfee保管费customsfees海关规费customshousefees海关手续费customsclearancefee报关费directorsfees董事费disclosurefee特许权使用费(引进设备用语)enquiryfee查询费entryfee报名费expertsvaluationfee专家估值费expressfee快递费extensionfee过期费findersfee贷款掮客佣金front-endfees订约后先收的一次性费用initiationfee入会费know-howfee技术指导费,技术诀窍费laboratoryfees实验费lightersfee驳船费lump-sumfee整笔付清费用obligationfees承担费optionalfee选港费patentfee专利费pilot(age)fee引航费policyfee保险单签发手续费professionalfee专业费用protestfee拒付通知单费用publicaccountingfee(s)外出查帐,社会调查费用reconditioningfee整理费registeredfee挂号费,登记费;报到注册费registrationfee更名费registryfee登记费,注册费,挂号费remittancefee汇水、汇费safe-keepingfee保管费custodianfee保管费schoolfee学费settlingfee理赔费specialfeeforsmallpacket小包邮件特别处理费stowagefee理舱费surveyfees检验费tallyfee理货费temporaryservicefee临时劳务费testingfee品质检验费trademarkregistrationfee商标注册费transferfee过户手续费,转让手续费trustfee信托费trusteefee托管费vehiclelicensefee车辆执照费vehicleregistrationfee车辆登记费warehousefee仓储费weighingfee过磅费。
中英文会计科目表
中国会计科目的中英文对照一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock '110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods 1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资 Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds'140201 债券投资 Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves1431 委托贷款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment '160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets 1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income'191101待处理流动资产损溢Wait deal intangible assets loss or income'191102待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable '21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT '21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交消费税 Consumption tax payable '217104 应交资源税 Resources tax payable'217105 应交所得税 Income tax payable'217106 应交土地增值税 Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves'311105 拨款转入 Allocate sums changeover in '311106 外币资本折算差额Foreign currency capital'311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 任意盈余公积 Free surplus reserves '312103 法定公益金 Legal public welfare fund '312104 储备基金 Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution'314101 其他转入 Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金 Withdrawal reserve fund '314105 提取企业发展基金 Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资 Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) '314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture'410101 基本生产成本 Base cost of manufacture '410102 辅助生产成本Auxiliary cost of manufacture4105 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 4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 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 revenue5201 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 reserves5203 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 revenue5301 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 charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 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 value5405 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 Expenses5501 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 fees5502 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 tax5503 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 5601 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 outlay5701 所得税 Income tax 以前年度损益调整 Prior year income adjustment 项目财务project financea payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议aircraft registry 飞机登记airframe （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值aviation authority 民航当局backed-up servicer 替补服务者backhoe反铲装载机balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节cable TV network有线电视网络cable电缆cancelability可撤销性cancelable可撤销的capacity资格capital allocation资本分派capital constraint资金掣肘capital contribution出资额capital cost资本费用capital expenditure基建费用capital lease融资租赁协议capital market资本市场capitalize资本化captive finance company专属金融公司captives专属公司carrying amount维持费用carrying value账面结存价值case law案例法cash collatera1现金抵押cash election现金选择cash flow coverage ratio现金流偿债能力比率cash flow现金流cash receipts and cash applications现金收入及现金运用casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额）casualty灾变、事故CAT(computer-added tomograph)依靠电脑的层析X 射线摄影机category种类causal sale偶然销售ceiling上限cellular(mobile)移动通信central authority中央集权certificate of acceptance接受证书、验收证书certificate of participation共享证书certificate证书charitable trust公益信托chattel mortgage动产抵押chattel paper动产文据checking account存款支票户checklists审核内容清单circuit board线路板civil and commercial law 民商法Civil Code（德国）民法典civil law country（欧洲大陆各国的）大陆法系国家claim 权利要求classes级别classification criteria归类标准classification determination类别的确定classification indicators分类指标classification of leases租赁协议分类classification opinion分类观点classification process归类过程clawback (用附加税)填补（福利开支）client顾客clinic诊所collateral agent副代理人collateral tracking system抵押物跟踪制度collateral value抵押物价值collateralized by third party medical receivables due以第三方到期医疗应收款作为质押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便程度commerce clause商务条款commercial risk商业风险commercial terms商业条款commissions佣金commitment承诺common carriage通用车队common law country（英美等）海洋法系国家common trust共同信托commonality通用性compensate补偿competitive risk竞争风险competitor竞争者complex finance leases复杂的融资租赁comprehensive income综合收入comptroller审计官computer计算机conceptual difference概念上的差别concession period持有特许权的期间concession让步、特许conclusion结论conditional sales agreement附条件销售协议conditions of usage使用条件conduit structure管道结构(的公司) confidentiality保密性configure改装conflict冲突connectivility（信息传递中的）可连通性consensual or non-consensual lien同意或非经同意的留置权consent 同意consideration对价consolidation合并constructive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨询及顾问服务Consumer Credit Act（德国）消费者信用法consumer price index消费者价格指数consumer secured transaction消费者有担保交易consumer transaction消费者交易consumption tax消费税container集装箱contingent rental随机租金contingent rents随机租金continuation beyond the termination date终止日后的接续continuous and close customer contact同客户持续而紧密的接触contract maintenance（对设备的）合同维修contract origination合同开发contract pool合同池contract portfolio合同组合contract sales合同出售contracting cost缔约成本contracting states 缔约国contracts for services服务合同contractual provisions合同条款contributions出资Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约convention 公约converted subordinated notes可转换次级票据convincing case有说服力的案例core framework核心框架corporate aircraft公务（飞）机corporate debt market公司债市场corporate guarantees公司担保corporate income tax公司所得税corporation公司correlation相关性cost of capital资金成本cost of funds筹资成本cost of sale销售成本coterminous rate同期利率counsel律师counterclaim反诉counterpart副本course of dealing and usage of trade交易习惯和贸易惯例covenants契约coverage（保险中的）险别crane起重机credit and liquidity enhancement信用及流动性增级credit card receivables信用卡应收款credit card信用卡credit development信用变化credit enhancement信用增级credit history and profile信用记录和规模credit rating信用等级credit risk allocation and management信用风险的分摊及管理credit risk信用风险credit underwriting process信用担保程序credit-based lessor立足于信用的出租人credit-oriented lessor(经营租赁中的)信贷导向型出租人creditors债权人creditworthiness信誉criterion（衡量用的）标准critical goals关键性目标cross-border funding跨境融资currency risk货币风险current and non-current liabilities当期及非当期负债current ratio流动比率current realization即期实现cushion缓冲customer contact客户联系customer's purchase cycle客户的购买周期customers客户damage 损害dampening effect削弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors供应商出租人debt capital债务资本debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务期限debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务－权益处理debtor债务人debt-to-equity ratio权益负债率decay（机械设备的）腐蚀declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条款的结构defense抗辩deficiency claim损失索赔deficiency损失、缺陷definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收程序denunciation 退出deposit account押金账项deposit taker存款接受者deposition处置depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧期间deregulation解除管制derivative financial instruments衍生的金融工具designated location指定的位置detention扣押detraction减损developed and mature market发达而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直接和间接损失direct financing lease直接融资租赁direct tax直接税disaster recovery services（电脑租赁的）救灾服务disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变相信贷销售disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决程序dissolution解散distinction区别distinctive triangular relationship 特有的三边关系distribution分配diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制作及提供domestic law 国内法double taxation agreement双重课税协议double tax双重税double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议down payment定金down time窝工时间downgraded信用等级下降downward sloped interest expense line趋降的利息费用曲线draftsmanship（合同文本的）起草due diligence应有的审慎durability耐久性duration of delay拖延的持续时间duress胁迫early buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国）环境责任法EPS(earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA（Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate（房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO(early termination option)（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利，例如购买任择权时的）价格exhaustion损耗Exhibit（契约性文件的）附件EXIM bank（美国）进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险-----------------------------------------------------FAA(Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁FASIT (financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court（德国）联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee-based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的)财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different frameworks（作为租赁交易宏观环境的）五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利%Cearly buyout提前买断early termination提前结束earnings before minority interest少数权益前收益earnings pattern收益模型EBO (early buyout)提前买断economic benefits经济利益economic climate经济气候economic life经济寿命economic ownership经济上的所有权education教育effective date生效日effective ownership有效的所有权effective waiver of defenses（对）抗辩的有效放弃effectiveness有效性electronic mail电子邮件eligibility合格性embedded嵌入emerging lease markets新兴租赁市场employee benefit plans雇员福利计划enactment实施encumbrance留置权end-of-term consequences期末结果end-of-term process期末程序ends up倒闭end-users最终用户enforceable强制性的enforcing remedies实施补救engine发动机enhanced equipment trust certificate增级的设备信托证书enter into force生效entitlement权利资格Environmental Liability Act（德国）环境责任法EPS(earning per share)每股收益率equalizing等量化equipment cost设备成本equipment defects设备瑕疵equipment identification设备认定equipment leasing industry设备租赁业equipment risk allocation and management设备风险的分担及管理Equipment Schedule设备清单equitable owner衡平法上的所有权人equity capital权益资本equity contribution权益出资equity in net loss of invests投资净损失中的权益equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金）equity investor权益投资人equity securities权益证券ERISA（Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法escalation clauses自动调整条款essential use实质性使用estate（房地产）产业estimated remaining period估计的剩余期间estimated residual估计的余值estimates估计ETO(early termination option)（对）提前结束（的）任择权evolution演变excess cash过剩现金excess deduction超额扣减exchange交换excise tax许可证税exclusive remarketing firms（只处置某类设备的）专业性再处置公司executory cost执行成本exempt assets免税资产exempt entity免税机构exercisable 可行使的exercise price行使（某项权利，例如购买任择权时的）价格exhaustion损耗Exhibit（契约性文件的）附件EXIM bank（美国）进出口银行expenditure开支expertise专长expiration of the initial lease term初始租赁期限的届满exposure to residual asset value所承担的资产残值风险express warranty明示的担保extended retention of possession对占有的延伸提留extension延期external reporting risk财务报告引起的外部风险-----------------------------------------------------FAA(Federal Aviation Administration)(美国)联邦航空署face value面值factoring company代理融通公司fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定）fair market value transactions公允市值交易fair value公允价值fair wear and tear合理磨损FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁FASIT (financial asset securitization investment trust)金融资产证券化投资信托fatal illness绝症features装置federal income tax联邦所得税Federal Tax Court（德国）联邦税务法庭federally guaranteed mortgage联邦保证抵押fee receivable应收费fee subordination附加费fee-based financing services以收费为基础的融资服备Felalease拉美租赁协会fiber optics光纤fiduciary responsibilities受托责任filing备案finance and other income财务及其它收入finance charges财务费用finance companies金融公司、财务公司finance lease laws融资租赁法律finance lease融资租赁协议financial assets金融资产financial bottom line财务底线financial components财务成份financial distortion财务失真financial institution金融机构financial instruments金融证书，金融工具financial leasing transaction融资租赁交易financial leasing融资租赁financial lessor融资出租人financial performance财务业绩financial ratios财务比率financial reality财务现实financial reporting risk(因财务失真所导致的)财务报告风险financial statement appearance资产负债表的表现financial terms融资条件financiers融资人financing source融资来源finding认定firm term确定的条款first amendment leases首期更改租赁协议five different frameworks（作为租赁交易宏观环境的）五个不同的框架fixed investment trust固定投资信托fixed purchase option固定价格购买任择权fixed rate固定利率fixed wire有线(通信)fixture filing固定备案flexibility灵活性floating lease accrued interest receivable浮动租赁应计的应收利息fluctuation波动FMRV(fair market rental value)公允的租金市值footnote disclosure通过附注披露foreclosure disposition扣押抵债处置foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿）forklift叉车form report格式报告forward rate agreement远期利率协议forward start swaps远期掉期four criteria（区别融资租赁和经营租赁的）四项标准fractional interest零散权益franchise特许权fraud欺诈free standing derivative instruments自力支撑的衍生工具from cradle to grave从摇篮到坟墓（指自始至终全程服务）front-end payment前端支付FSL(full-service lease)全程服务租赁fuel use tax燃料使用税full commitment全额承诺full disclosure充分披露full-payout versus non-full-payout全额支付还是非全额支付full-payout全额支付full-service lease全套服务租赁fund appropriation拨款fund risk筹资风险funding resources筹资渠道。
中英文财务报表对照
中英文财务报表对照摘自《首席财务官》2008年12月11日一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress 在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease – Unguaranteed residual values融资租赁——应收融资租赁款Finance lease – Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets 递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者(或股东)权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers 应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益(或股东权益) Owners’ Equity实收资本(或股本) Paid in capital减;已归还投资Less: Capital redemption实收资本(或股本)净额Net bal of Paid in capital 资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves 未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者(或股东)权益合计Total Equity负债及所有者(或股东)权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation 一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润(亏损以“—”填列) Gross Profit ( - means loss) 加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润(亏损以“—”填列) Profit from operation ( - means loss) 加：投资收益(亏损以“—”填列) Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额(亏损总额以“—”填列) Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润(净亏损以“—”填列) Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves 提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund 提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners distribution减：应付优先股股利Less: Appropriation of preference shares dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary shares dividend转作资本(或股本)的普通股股利Transfer from ordinary shares dividend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1. 出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2. 自然灾害发生损失Losses from natural disaster3. 会计政策变更增加(或减少)利润总额Increase (decrease) in profit due to changes in accounting policies4. 会计估计变更增加(或减少)利润总额Increase (decrease) in profit due to changes in accounting estimates5. 债务重组损失Losses from debt restructuring中英文对照利润表利润表Income Statement编制单位：年月Prepared by: Month: year: Monetary unit: RMB yuan项目行次本月数本年累计数Item Line No ．Current month Current year cumulative一、主营业务收1 Ⅰ ．Revenue from main operations减：主营业各成本4 Less ：Cost of main operations主营业务税金及附加5 Taxes and surcharge for main operations二、主营业务利润( 亏损以“ - ”号填列) 10Ⅱ．Profit/Loss from main operations加：其他业务利润( 亏损以“ - ”号填列)11 Add ：Profit/Loss from other operations减：营业费用14 Less ：Operating expenses管理费用15 General and administrative expenses财务费用16 Financial expenses三、营业利润(( 亏损以“ - ”号填列)18 Ⅲ．Operating profit/loss加：投资收益( 亏损以“ - ”号填列)19 Add ：Investment income/losses补贴收入22 Revenue from subsidies营业外收入23 Non-operating revenue减：营业外支出25 Less ：Non-operating expenditures四、利润总额( 亏损以“ - ”号填列)27 Ⅳ．Income/Loss before tax减：所得税28 Less ：Income tax五、净利润( 亏损以“ - ”号填列)30V ．Net income/loss补充资料Supplementary information:项目本年累计数上年实际数Item Current yearcumulativePrior year actual1．出售、处置部门或被投资单位所得收益Gain on sale and disposal of a department or an invested enterprise 2 ．自然灾害发生的损失Losses arising from natural disasters3. 会计政策变更增加( 或减少) 利润总额Increase ／decrease in income before tax due to a change in accounting policy4. 会计估计变更增加( 或减少) 利润总额Increase/decrease in income before tax due to a change in accounting estimate5 ．债务重组损失Losses arising from debt restructurings6 ．其他Others。
外贸费用中英文对照
AB AIRWAY BILL FEE 提单费AC advance commercial information ACIAD Amendment charge 更改费AF AIR FREIGHT 空运费AG AGENCY FEE 代理费AI AGENT INVOICE HANDLING CHARGE 开票费AM ADVANCED MANIFEST SECURITY 美国海关申报费AQ ANTIQUE INSPECTION FEE 文物检验费AS AES Filing fee 美国关封费BC BOOKING CHARGE 定舱费BF BAF 燃油附加费BR BORDER CLEARANCE 过境费CA CURRENCY ADJUSTMENT FACTOR 币值附加费CB COMBINATION CHARGE 开单费CC CUSTOMS CLEARANCE 报关费CD CUSTOMS DEPOSIT 保证金CE Courier charge 快递费CF CFS CHARGE 分拨费CG CONTAINER DEMURRAGE 超期租箱费CH CAF 货币调节费CI COMMERCIAL INSPECTION FEE 商检费CL dangerous cargo cooling fee 危险品喷淋费CM COMMISSION 佣金CN CRATING FEE 木箱费CO CHANGE D/O FEE 换单费CQ CERTIFICATE APPLICATION FEE 单证申请费CR CONTAINER RENTAL 租箱费CS CARRIER SECURITY FEE 安全费CT container dirty/damage fee 坏,污箱费CU CUSTOMS DEMURRAGE 滞报金CV CUSTOMS DUTY AND V.A.T 海关关税及增值税CW CRATING FEE 制箱费CY CARRIER DOCUMENT FEE 船公司单证费DC DELIVERY CHARGE 送货费DD DOOR TO DOOR DELIVERY 门到门费用DF DOCUMENT FEE 单证费DH DESTINATION TERMINAL HANDLING CHARGE 目的港码头费DM Customs documentation 连单费DT DUTY TAX 关税EC EXTRA CUSTOMS FORMS CHARGE 额外报关单费用ER EQUIPMENT RENTAL 设备租借费EW EX WORKS CHARGE 工厂交货费用FR A/F IMP AIR FREIGHT IMPORT 空运费（进口）FS fuel surcharge 燃油附加费FU FUMIGATION 熏蒸费GR GENERAL RATE INCREASE 市场调节费HF HANGING FEE 挂衣费HI HEALTH INSPECTION FEE 卫生检疫费HL HANDLING CHARGE 手续费IC INBOUND CHARGES 内陆操作费IF INSPECTION FEE 查验费IL INLAND FEE 内陆费IN INSURANCE 保险费LC LOCAL CHARGE 国内费用LS LOCAL TRANSPORTATION 国内运输派送LT Customs letter fee 关封费MD Maersk D/S fee 设备操作管理费ME MISCELLANEOUS EXPENSES 运杂费MF move in fee 盘路费MI MANIFEST INPUT FEE 仓单费MG Management fee 管理费OB OVERLOAD/RE-BOOKING 漏装改配费OF OCEAN FREIGHT 海运费OL CONTAINER OFF-LOAD FEE 落箱费OM ORDER MANAGEMENT FEE 定单管理费OS OTHER CHARGE 其它费用PA port addition charge 大件困难作业费PC PICK UP CHARGE 提货费PF Pallet 托盘费PG PORT CONGESTION 疏港费PK PEAK SEASON SURCHARGE 旺季附加费PS PROFIT SHARE 利润分成PT PORT CHARGE 港建港杂费QC QUARANTINE 检验费RC re-seal charge 封志费RD EXCHANGE RATE DIFFERENCE 汇率补差RF RE-PACKING FEE 包装费SA SEA/AIR FREIGHT 海空联运费SH SHORT 短驳费SC STORAGE CHARGE 仓储费SF Stuffing charge 装箱费SL snake loading fee 排序装箱费SO Short shipment 亏舱费SP SPECIAL PORT CHARGE 大件风险费SR SECURITY 安全附加费SS Shanghai port surcharge 上海港附加费ST Split charge 分单费TC TERMINAL CHARGE 场站费TF Transportation fee 运费TH TERMINAL HANDLING CHARGE 码头操作费TK TRUCKING FEE 卡车费TR TELEX-RELEASE CHARGE 电放费TX TAX 税金UC container unstuffing charge 拆箱费UL Unloading charge 卸货费WD W/H HANDLING 仓库运作费WF WAREHOUSE IN/OUT FEE 进出仓库费WH WAREHOUSE FEE 包干费WR WAR RISK 战争附加费。
会计科目英文版
一、资产类assets现金cash on hand银行存款cash in bank其他货币资金other cash and cash equivalent短期投资short-term investment短期投资跌价准备short-term investments falling price reserve应收票据notes receivable应收股利dividend receivable应收利息interest receivable应收帐款accounts receivable坏帐准备bad debt reserve预付帐款advance money （accounts prepayment）其他应收款other notes receivable在途物资materials in transit原材料raw materials包装物wrappage低值易耗品low-value consumption goods库存商品finished goods委托加工物资work in process-outsourced委托代销商品trust to and sell the goods on a commission basis受托代销商品commissioned and sell the goods on a commission basis 存货跌价准备inventory falling price reserve分期收款发出商品collect money and send out the goods by stages待摊费用deferred and prepaid expenses长期股权投资long-term investment on stocks长期债权投资long-term investment on bonds长期投资减值准备long-term investment depreciation reserve固定资产fixed assets累计折旧accumulated depreciation工程物资project goods and material在建工程project under construction固定资产清理fixed assets disposal无形资产intangible assets开办费organization/preliminary expenses长期待摊费用long-term deferred and prepaid expenses 待处理财产损溢wait deal assets loss or income二、负债类debts短期借款short-term loan应付票据notes payable应付帐款accounts payable预收帐款advance payment代销商品款consignor payable应付工资accrued payroll应付福利费accrued welfarism应付股利dividends payable应交税金tax payable其他应交款accrued other payments其他应付款other payable预提费用drawing expenses in advance长期借款long-term loan应付债券debenture payable长期应付款long-term payable递延税款deferred tax住房周转金revolving fund of house三、所有者权益owners equity股本paid-up stock资本公积capital reserve盈余公积surplus reserve本年利润current year profit利润分配profit distribution四、成本类cost生产成本cost of manufacture制造费用manufacturing overhead五、损益类profit and loss （p/l）主营业务收入prime operating revenue其他业务收入other operating revenue折扣与折让discount and allowance投资收益investment income补贴收入subsidize revenue营业外收入non-operating income主营业务成本operating cost主营业务税金及附加tax and associate charge其他业务支出other operating expenses存货跌价损失inventory falling price loss营业费用operating expenses管理费用general and administrative expenses财务费用financial expenses营业外支出non-operating expenditure所得税income tax以前年度损益调整adjusted p/l for prior year企业会计准则目录Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 企业会计准则－－－－－－－－-基本准则（Accounting Standard for Business Enterprises - Basic Standard）2. 企业会计准则第1 号－－－－－－－－-存货（Accounting Standard for Business Enterprises No. 1 - Inventories）3. 企业会计准则第2 号－－－－－－－－-长期股权投资（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）4. 企业会计准则第3 号－－－－－－－－-投资性房地产（Accounting Standard for Business Enterprises No. 3 - Investment properties）5. 企业会计准则第4 号－－－－－－－－-固定资产（Accounting Standard for Business Enterprises No. 4 - Fixed assets）6. 企业会计准则第5 号－－－－－－－－-生物资产（Accounting Standard for Business Enterprises No. 5 - Biological assets）7. 企业会计准则第6 号－－－－－－－－-无形资产（Accounting Standard for Business Enterprises No. 6 - Intangible assets）8. 企业会计准则第7 号－－－－－－－－-非货币性资产:）（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）9. 企业会计准则第8 号－－－－－－－－-资产减值（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）10. 企业会计准则第9 号－－－－－－－－-职工薪酬（Accounting Standard for Business Enterprises No. 9 – Employee compensation ）11. 企业会计准则第10 号－－－－－－－－企业年金基金（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）12. 企业会计准则第11 号－－－－－－－－股份支付（Accounting Standard for Business Enterprises No. 11 - Share-based payment）13. 企业会计准则第12 号－－－－－－－－债务重组（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）14. 企业会计准则第13 号－－－－－－－－或有事项（Accounting Standard for Business Enterprises No. 13 - Contingencies）15. 企业会计准则第14 号－－－－－－－－收入（Accounting Standard for Business Enterprises No. 14 - Revenue）16. 企业会计准则第15 号－－－－－－－－建造合同（Accounting Standard for Business Enterprises No. 15 - Construction contracts）17. 企业会计准则第16 号－－－－－－－－政府补助18. 企业会计准则第17 号－－－－－－－－借款费用（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）19. 企业会计准则第18 号－－－－－－－－所得税（Accounting Standard for Business Enterprises No. 18 - Income taxes）20. 企业会计准则第19 号－－－－－－－－外币折算（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）21. 企业会计准则第20 号－－－－－－－－企业合并（Accounting Standard for Business Enterprises No. 20 - Business Combinations）22. 企业会计准则第21 号－－－－－－－－租赁（Accounting Standard for Business Enterprises No. 21 - Leases）23. 企业会计准则第22 号－－－－－－－－金融工具确认和计量（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments）24. 企业会计准则第23 号－－－－－－－－金融资产转移（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）25. 企业会计准则第24 号－－－－－－－－套期保值（Accounting Standard for Business Enterprises No. 24 - Hedging）26. 企业会计准则第25 号－－－－－－－－原保险合同（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）27. 企业会计准则第26 号－－－－－－－－再保险合同（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）28. 企业会计准则第27 号－－－－－－－－石油天然气开采（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas）29. 企业会计准则第28 号－－－－－－－－会计政策、会计估计变更和差错更正（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies and estimates? and correction of errors）30. 企业会计准则第29 号－－－－－－－－资产负债表日后事项（Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date）31. 企业会计准则第30 号－－－－－－－－财务报表列报（Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements）32. 企业会计准则第31 号－－－－－－－－现金流量表（Accounting Standard for Business Enterprises No. 31 - Cash flow statements）33. 企业会计准则第32 号－－－－－－－－中期财务报告（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）34. 企业会计准则第33 号－－－－－－－－合并财务报表（Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements）35. 企业会计准则第34 号－－－－－－－－每股收益（Accounting Standard for Business Enterprises No. 34 - Earnings per share）36. 企业会计准则第35 号－－－－－－－－分部报告37. 企业会计准则第36 号－－－－－－－－关联方披露（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）38. 企业会计准则第37 号－－－－－－－－金融工具列报（Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments）39. 企业会计准则第38 号－－－－－－－－首次执行企业会计准则（Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises）。
中英文版物业管理费用单
中英文版物业管理费用单本文主要讨论中英文版物业管理费用单。
物业管理费用单是由物业公司向业主收取的费用，用于维护和管理小区的设施和服务。
为了方便非本地业主的交费，物业公司开发了中英文版物业管理费用单，以满足英语使用者的需求。
下面将从以下几个方面展开讨论：一、中英文版物业管理费用单的内容中英文版物业管理费用单根据物业公司的实际情况而定，一般包含以下内容：1. 物业管理服务费：包括小区日常清洁、绿化养护、安保等服务费用。
2. 公共设施维修费：包括小区公共设施的日常维修、保养和改善费用。
3. 能源费：包括小区用电、供暖、燃气等费用。
4. 水费：包括小区集体供水的费用。
5. 税金和其他费用：包括物业管理公司向政府缴纳的税金以及其他相关费用。
以上费用的具体金额和期限会在物业管理费用单上注明，供业主查看和缴纳。
二、中英文版物业管理费用单的优势中英文版物业管理费用单为非本地业主提供了便利，使他们可以轻松地理解和支付物业管理费用。
具体优势如下：1. 加强沟通：中英文版物业管理费用单可以促进物业公司和非本地业主之间的沟通，非本地业主可以更方便地了解物业公司给他们提供的服务，并且可以提出自己的问题和建议。
2. 提高效率：中英文版物业管理费用单可以提高非本地业主缴费的效率，使他们可以更快地了解物业管理费用和期限，并及时缴纳。
3. 减少误解：中英文版物业管理费用单可以避免由于语言障碍而产生的误解，使非本地业主可以更清楚地了解物业管理费用的具体内容和金额。
4. 增强透明度：中英文版物业管理费用单可以增加物业公司的透明度，使业主可以更方便地了解物业公司的经营状况，加强物业公司与业主之间的信任。
三、中英文版物业管理费用单的缺点中英文版物业管理费用单的主要缺点是需要物业公司花费额外的时间和费用来制作和维护。
此外，物业公司需要保证翻译的质量和准确性。
如果翻译出现错误，可能会导致非本地业主支付错误的费用或产生纠纷，影响物业公司的声誉。
中英文损益表
中英文损益表项目ITEMS产品销售收入Sales其中：出口产品销售收入 Including：Export sales减：销售折扣与折让 Less：Sales discounts and allowances产品销售净额Net sales减：产品销售税金 Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利 Gross profit减：销售费用 Less：Selling expense管理费用 General and administrative expense财务费用 Financial expense其中：利息支出（减利息收入） Including：Interest expense （less interest income）汇兑损失（减汇兑收益）Exchange loss （less exchange gain）产品销售利润Income from main operation加：其他业务利润Add：Income from other operations营业利润Operating income加：投资收益 Add：Investment income营业外收入 Non-operating income减：营业外支出 Less：Non-operating expense加：以前年度损益调整 Add：Adjustment to prior year’s income and expense利润总额 Income before tax减：所得税Less：Income tax净利润 NET INCOMEexport：出口exchange：交换less：减去，扣除loss：损失discount：折扣income：收入allowance：定期补助，津贴main：主要的net：净得，净赚operation：活动tax：税add：加cost：成本gain：利益gross：总共赚得operate：经营profit：收益 investment：投资expense：费用adjustment：调整general：普遍，全面administrative：管理的financil：金融的，财务的interest：利息1 I want a package deal including airfare and hotel.我需要一个成套服务，包括机票和住宿。
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20
研 究 发 展 费 Research and development expenses
21
坏帐损失
Bad debts
22
误餐费
23
待业保险
24
25
其他
Miscellaneous
26
合计
TOTAL
27
费用明细表 AND ADMINISTRATIVE EXPENSES 年月日 ed December 31,2020年度
本年计划 THIS YEAR'S
PLAN
本年实际 THIS YEAR'S
ACTUAL
会外工02表 附表6 FORM AJI-02 Sup.6
单位:
MONETARY UNIT:
上年实际 LAST YEAR'S ACTUAL
777,025.20 213,345.54 93,015.00
782,025.20 218,345.54 98,015.00
118,635.20 93,448.80
240,146.98 332,543.40
17,680.00 25,490.83
245,146.98 337,543.40
22,680.00 30,490.83
746.00 142,731.21
2,150.50
25,368.36
101,726.48 106,844.92
2
折旧费
Depreciation
3
修理费
Repairs
4
物资消耗
Supplies consumed
5
低值易耗品摊销
Amortization of low cost and short lived articles
6
办公费
Office expelling expenses
8
其
106,726.48 111,844.92
49,732.39 8,876.54
254,255.30 5,574.00
259,255.30 10,574.00
25,756.53 37,260.62
30,756.53 42,260.62
2,290,664.80 2,295,664.80
231,032.37 610.00
15
场 地 使 用 费 Land occupancy fees
16
技 术 转 让 费 Technology transfer fee
17
无形资产摊销 Amortization of intangible assets
18
其他资产摊销 Amortization of other assets
19
职 工 培 训 费 Staff and workers' training expenses
47,845.80
721,177.17
管理费用明细表 STATEMENT OF GENERAL AND ADMINISTRATIVE EX
年月日 For the year ended December 31,2020年度
项目
ITEMS
行次 LINE NO.
公司经费
Company expenses
1
其中：工
资 Including：Salaries and wages
他
Miscellaneous
9
工会经费
Labor union dues
10
董事会费
Board of directors' expenses
11
顾问费
Consulting fees
12
诉讼费
Litigation fees
13
交 际 应 酬 费 Entertainment expenses
14
税
金
Taxes