销售费用明细表(中英文对照)打印版
财务英语中英文对照表(部分)
财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）certified public accountant(CPA) 注册会计师charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款common stock 普通股compound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准compensating balances 补偿性存款额conservatism 稳健性，保守性comparative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货income 利润（收益）income statement利润表interim periods 期间International Accounting Standards Committee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可（证）long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step income statement 多步式利润表Nnotes payable 应付票据net income 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating income 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax income 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained income留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange Commission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step income statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ equity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益。
会计报表项目中英文对照(三张主表)
会计报表工程中英文对照(三张主表)1、Balance sheet(audited) 资产负债表Assets 资产Current assets 流动资产、Cash 货币资金Short-term investment 短期投资Notes receivable 应收票据Dividends receivable 应收股利Interest receivable 应收利息Account receivable 应收帐款Other receivable 其他应收款Advanced to suppliers 预付帐款Subsidies receivable 应收补贴款Inventories 存货Prepaid expenses 待摊费用Long-term investments maturing within one year 一年内到期的长期投资Other current assents 其他流动资产Total current assets 流动资产合计Long-term investments 长期投资Long-term equity investment 长期股权投资Long-term debt investment 长期债权投资Total long-term investment 长期投资合计Fixed assets 固定资产Fixed assets-cost 固定资产原价Less: accumulated depreciation 减：累计折旧Fixed assets net value 固定资产净值Less: impairment of fixed assets 减：固定资产减值准备Fixed asset-book value 固定资产净值Materials for projects 工程物资Construction in progress 在建工程Disposal of fixed assets 固定资产清理Total fixed assets 固定资产合计Intangible assets and other assets 无形资产及其他资产Intangible assets 无形资产Long-term deferred expenses 长期待摊费用Other long-term assets 其他长期资产Total intangible assets and other assets 无形资产及其他资产合计Deferred tax：递延税项Deferred tax debit 递延税款借项Total assets 资产总计Liabilities and owners’ equity负债及所有者权益Current liabilities : 流动负债Short-term loans 短期借款Notes payable 应付票据Account payable 应付帐款Advance from customers 预收帐款Accrued payroll 应付工资Accrued employee’s welfare expenses应付福利费Dividends payable 应付股利Taxes payable 应交税金Other taxes and expense payable 其他应交款Other payable 其他应付款Accrued expenses 预提费用Provisions 预计负债Long-term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term liabilities：长期负债Long-term loans 长期借款Bonds payable 应付债券Long-term accounts payable 长期应付款Specific account payable 专项应付款Other long-term liabilities 其他长期负债Total long-term liabilities 长期负债合计Deferred tax: 递延税项Deferred tax credits 递延税款贷项Total other liabilities : 负债合计Owner’s equity:所有者权益〔股东权益〕Paid-in capital 实收资本Less :investment returned 减：已归还投资Pain-in capital-net 实收资本净额Capital surplus 资本公积Surplus from profits 盈余公积Including: statutory public welfare fund 其中：法定公益金Undistributed profit 未分配利润Total owner’s equity所有者权益〔股东权益〕Total liabilities and owner’s equities负债及所有者权益Total liabilities and owner’s equiti es 负债及所有者权益2、Income statement (audited) 利润表Item 工程Sales 产品销售收入Including :export sales 其中：出口产品销售收入Less: sales discounts and allowances 减：销售折扣与折让Net sales 产品销售净额Less: sales tax 减：产品销售税金Cost of sales 产品销售本钱Including :cost of export sales 出口产品销售本钱Gross profit 产品销售毛利Less : selling expense 减：销售费用General and administrative expense 管理费用Financial expense 财务费用Including :interest expense(less interest income) 其中：利息支出〔减利息收入〕Exchange loss (less exchange gain) 汇兑损失〔减汇兑收益〕Income from main operation 产品销售利润Add :income from other operations 加：其他业务利润Operating income 营业利润Add : investment income 加：投资收益Non-operating expense 营业外收入Less: non-operating expense 减：营业外支出Add: adjustment to pripr year’s income and expense加：以前年度损益调整Income before tax 利润总额Less: income tax 减：所得税Net income 净利润Statement of profit apropriation and distribution (audited) 利润分配表Item 工程Net income 净利润Add: undistributed profit at beginning of year 加：年初未分配利润Other transferred in 其他转入Profit available for distribution 可供分配的利润Less: statutory surplus from profits 减：提取法定盈余公积Statutory public welfare fund 提取法定公益金Staff and workers’ bonus and welfare fund职工奖励及福利基金Reserve fund 提取储藏基金Enterprise expansion fund 提取企业开展基金Profit capitalized on return of investments 利润归还投资Profit available for distribution to owners 可供投资者分配的利润Less: dividends payable for preferred stock 应付优先股股利V oluntary surplus from profits 提取任意盈余公积Dividends payable for common stock 应付普通股股利Dividends transferred to capital 转作股本的普通股股利Undistributed profit 未分配利润3、Cash flows statement 现金流量表工程 Item NO。
会计科目中英文对照表(含明细科目)
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 - other1102 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 goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 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 basis 1281 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 assets1801 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 income1901 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 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 year 2331 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 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 cessation4107 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 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 adjustment1、报表如何选择期间比如看15天的报表2、界面排版3、字体设置4、打印凭证如何选择凭证纸。
主要产品生产成本、销售收入及销售成本中英文表模版
本年累计生产
本年累计销售
CUM. PRODUCTION CUMULATIVE SALES
THIS YEAR
THIS YEAR
本年累计销售 CUMULATIVE SALES
THIS YEAR
总成本 TOTAL COST
数量 QUANTITY
30,350.86 67,761,762.66
66,440,750.57
会外工02表 附表3 会外工02表 附表3
FORM AJI-02 Sup.3
FORM AJI-02 Sup.3
单位：
单位：
MONETARY UNIT：
MONETARY UNIT：
期末结存 BALANCE
期末结存 BALANCE
产品名称
NAME OF THE PRODUCES 主要产品 Major Products 旅游帐蓬及睡袋
规 格 计量单位
SPECIFICATI MEASUREM
ONS
ENT
条
单位生产成本 UNIT PRODUCTION COST 上年实际 ACTUAL LAST YEAR
1,866,450.00
非主要产品
销售收入 SALES
65,932,904.57
1,841,392.00
91,970,993.30
*
*
*
65,932,904.57
*
91,970,993.30
本表
OR
本年累计销售 CUMULATIVE SALES
THIS YEAR 其中:出口销售收入 INCLUDING:EXPORT
SALES
财务报表各项目中英文对照
ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率
Equit ratio 产权比率
Current ration (times) 流动比率
ROCE（Return on Capital Employed） 资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率
Average basic common shares outstanding 普通股基本平均数
Average diluted common shares outstanding 普通股稀释平均数
Securities litigation expenses, net 证券诉讼净支出
Intersegment eliminations 部门间消减
财务报表各项目中英文对照
一、损益表INCOME STATEMENT
Aggregate income statement 合并损益表
Operating Results 经营业绩
FINANCIAL HIGHLIGHTS 财务摘要
Gross revenues 总收入/毛收入
Net revenues 销售收入/净收入
equity in affiliates 附属公司权益
Equity Earning 股权收益、股本盈利
Non-operating income 营业外收入
Income taxes-current 当期所得税或法人税、住民税及事业税等（日本公司用法）
Income taxes-deferred 递延所得税或法人税等调整项（日本公司用法）
Net loss per share: 每股亏损
英文报价单模板
外贸常识：一份完整的报价单内容(z中英文对照）一、报价单的头部（Head）01，卖家基本资料（举例）工厂标志（Factory Logo）公司名称（Company）详细地址（Detailed Address）邮政编码（Post Code）联系人名（Contact）职位名称（Job title）电话号码（Telephone No.）传真号码（Fax No.）手机号码（Mobile No.）邮箱地址（E-mail Address）聊天方式（Messenger Online）公司网址（Website Address）02，买家基本资料（举例）工厂标志（Factory Logo）公司名称（Company）详细地址（Detailed Address）邮政编码（Post Code）联系人名（Contact）职位名称（Job title）电话号码（Telephone No.）传真号码（Fax No.）手机号码（Mobile No.）邮箱地址（E-mail Address）聊天方式（Messenger Online）公司网址（Website Address）03，报价单的抬头：报价单标题（Quotation/Quotation Form/Price List）参考编号（Reference No.）报价日期（Date）有效日期（Valid date）二、产品基本资料（Product’s Basic information）序号（No.）货号（Item No.）型号（Type）产品名称（Product’s Name）产品图片（Photo）产品描述（Description）原材料（Materials）规格（Specification）尺寸（Size）长度（Length）宽度（Width）高度（Height）厚度（Thickness）管径（Tube’s Diameter）口径（Caliber）形状（Shape）外观颜色（Colors）光源类型（Type of Lamp-house）光源数量（Nos. of lamp-house）光源颜色（Colors of lamp-house）三、产品技术参数（Product’s Technical Parameters）01，电力类产品技术参数：电流、电压、电阻、电弧、功率、频率、负载等。
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
中英文会计科目明细表 Chart Of Account
001
Cost Of Good Sold - Affiliated
600
001.001 COGS - Organik (Bio Alam)
600
001.002 COGS - Semi Organik (Bio Alaio Waras
600
002
Cost Of Good Sold - Non Affiliated
990
Corporate Incomes Taxes
990
001
Corporate Incomes Taxes
990
001.001 Corporate Incomes Taxes
销售收入 销售折扣 销售退款 销售成本 营业/销售费用
销售费用 一般及行政费用 /管理费用 营业收收支 营业外收入 营业外支出 汇况损益
600
002.001 COGS - Organik (Bio Alam)
600
002.002 COGS - Semi Organik (Bio Alam)
600
002.003 COGS - Bio Waras
7
Operating Expense
700
Operating Expense - FOH Bio Alam
501
002.001 Discount - Organik (Bio Alam)
501
002.002 Discount - Semi Organik (Bio Alam)
501
002.003 Discount - Bio Waras
502
001
Return from Sales - Affiliated
710
Selling Expense
各类费用名称的英汉对照
各类费用名称的英汉对照2008-9-28 10:47:35恒星英语学习论坛字体：大小运费freight小费tip学费tuition价格，代价charge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。
会计科目的中英文对照表
四、成本类Cost 4101 生产成本Cost of man ufacture'410101 基本生产成本Base cost of ma nufacture'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 allowanee补贴Bonus外保劳务费Outsourci ng fee福利费Employee ben efits/welfare会议费Coferemce加班餐费Special duties市内交通费Busin ess traveli ng通讯费Corresp ondence电话费Corresp ondence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Educati on and training接待费En tertai nment图书、印刷费Books and printing运费Transpotation保险费In sura nee premium支付手续费Commissi on杂费Sundry charges折旧费Depreciati on expe nse机物料消耗Article of con sumption劳动保护费Labor protecti on fees季节性停工损失Loss on seas on ality cessati on4107 劳务成本Service costs二、负债类Liability短期负债Current liability2101 短期借款Short-term borrow ing2111 应付票据Notes payable 银行承兑汇票Bank accepta nee 商业承兑汇票Trade accepta nee2121 应付账款Accou nt payable'217102 应交营业税'217103 应交消费税'217104 应交资源税'217105 应交所得税Income tax '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 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 Business tax payable Consumption tax payable Resources taxpayable '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 payable2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance 其他负债 Other liabilities 2201 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'231101 债券面值 '231102 债券溢价 '231103 债券折价 '231104 应计利息Accrued interest 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 Profits 3131 本年利润 Current year profits 3141 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 year 2311 应付债券 Bonds payable Face value, Par value Premium on bonds Discount on bonds 2321 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 year 2331 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 revenue 5102 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 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 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Employeebenefits/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 platetax(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。
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。
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。
财务报表大全(中英文对照)-打印版
项 目
产品销售收入 Sales For th
润
ITEMS
表
INCOME STATEMENT
行次
LINE NO.
会外工０２表 单位:元
FROM AJI-02
× 年(或季度/月)截至2010年7月31日
For the year(or,quarter,month)ended JULY 31,2010 本期 数
其中：出口产品销售成本 产品销售毛利 减：销售费用 管理费用 财务费用
Gross profit on salesort sa Less:Selling expensesort sa General and administrative expensesonth Financial Expensesstra
加：已前年度损益调整 Add:Adjustment of prior year's income and expensesended Mar 利润总额 减：所得税 净利润 TOTAL PROFIT pri Less:Income taxior y
NET INCOME ta
附注：1.出口产品销售收入: Notes:Export sales:esended Mar (1)非人民币货币名称和金额折合帐本位币金额 Foreign currency (name and amount) translated into recording currency(amount)应收票据贴现Notes receiva (2)外币兑换券金额 in foreign exchange certificate rding c
CURRENT PERIOD
MONETARY UNIT:YUAN
本年累计数
CURRENT YEAR CUMULATIVE
产品生产成本及销售成本表中英文模版
Including:chinese personnel Amount of annual wages
Including:chinese personel
产品生产成本及销售成本表
STATEMENT OF COST OF GOODS MANUFACTURED AND COST OF GOOD 年月日
For the year ended December 31,2020年度
项目
生产成本 直接材料 其中：进口材料 直接工资 制造费用 外加工费
合计 加：在产品及自制半成品年初余额
产品生产成本 加：产成品年初余额
进项税转出
分期收款发出商品年初余额
存货变现损失准备年末余额
减：产成品年末余额
分期收款发出商品年末余额
存货变现损失准备年初余额 产品销售成本 附注：Notes:年末职工人数(人)
其中:中方职工(人) 全年工资总额 其中:中方职工
COST OF GOODS MANUFACTURED Add:Finished goods at beginning of
64,647,194.43
23
24
25
26
9
357,785.75
327,185.75
10
741,749.37
711,149.37
11
13
14
65,902,Leabharlann 53.7165,871,953.71
15
2,849,780.09
2,819,180.09
中英文损益表
折合记账本位币金额
Converted into monetary of account
(2)非人民币货币名称和金额
in non-RMB currency
折合记账本位币金额
Converted into monetary of account
2.内销产品销售收入： account
非人民币货币名称和金额 折合记账本位币金额
Domestic sales:in non-RMB currency Converted into monetery of
行次
本期数
NO CURRENT PERIO 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29
Exchange loss(Less: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:invested profit
加：营业外收入
Add:Non-operating income
本年累计数 CURRRENT YEAR
CUMULATIVE
上期同期累数 L.Y.CORRE CUMULATIYE
损益表
ND LOSS ACC0UNTS
______年度___季度___月份 For the ended_____19____
产品销售净额
Net sales of products
减：产品销售税金及附加
Less:Sales tax and extra
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）。
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。