外企科目中英文对照

外企科目中英文对照预付帐款-存货downpayment made for inventories 在途物资Goods in transit 原材料- 铝Raw Material - Aluminium

原材料-其他BOM外卜辅料Auxiliary materials not in BOM 包装材料- 已列入物料清单Packaging Material in BOM 包装材料- 未列入物料清单Packaging Material not in BOM 低值易耗品- 消耗品LVA-expendable items 半成品Semi-finished goods 在制品( 生产定单) Work in process(production orders) 产成品Finished goods 外购商品Trading goods 存货跌价准备- 材料Provision-value decline of material 存货跌价准备- 半成品Provision-value decline of semi-finished 存货跌价准备- 产成品Provision-value decline of finished good 发出商品Goods sent out 待摊费用Deferred expenses

机械及设备租赁(IFRS) Machinery and equipment lease (IFRS) 机械及设备(IFRS) Machinery and equipment (IFRS)

无形资产减值准备(本地) Provision-impairment loss-intangi. Asset(LOCAL) 经营活动长期待摊费用Long term operating deferred expenses 短期借款- 财务公司

Short-term loan - SAIC Finance 无发票物料应付款项Payable for material without invoice 应付帐款- 寄售Consignment payables 应付账款- 国内Accounts payable-domestic 应付账款- 国外Accounts payable-foreign 应付账款- 关联公司Accounts payable associated companies 预收账款Downpayment received 应付工资- 上年结转Salary payable to employee-prior year 应付工资- 应计Accrual salary expenses 应付福利费- 应计Accrued welfare expenses 应交增值税- 进项税额Input VAT 应交增值税- 已交税金VAT paid

应交增值税- 转出未交增值税Transfer-out of unpaid VAT 应交增值税- 减免税款VAT deductions and exemptions 应交增值税- 销项税额Output VAT 应交增值税- 出口退税Refund of export VAT 应交增值税- 进项税额转出Transfer-out of input VAT 应交增值税- 出口抵减内销产品应纳税Export duty deductible-domestic sales 应交增值税- 转出多交增值税Transfer-out of overpaid VAT 应交增值税- 未交增值税Unpaid VAT

应交消费税 excise tax payable

应交所得税 income tax payable

应交车船使用税 vehicle tax payable

应交个人所得税 （代扣代缴 ） Individual Income tax payable 应交关税 Custom Duty payable

其他应交款 - 河道管理费 riverway management charges

其他应付款项 - 公积金，养老金 other payables-housing fund 其他应付款项 - 教育基金 other payables-training funds 其他应付款项 - 医疗保险 other payables-

medical insurance other payables-unemployment insurance other payables-trade union

其他应付款项 - 其他（ 员工） other liabilities to

employees

其他投资活动应付款 other payable for investing activities

预提费用 -利息费用 Accrued interest expense

预提费用 - 维修费 Accrual-maintenance

预提费用 -技术开发费 Accrual-royalties and developing expense 预提费用 -租赁费 Accrual-leasing expense

预提费用 -产品质保三包费用 Accrual-warranty expense

原材料消耗 - 其他组件 Raw material consumption-Other component 列入物料清单内包装材料消耗 Consumption packaging material in BOM 半成品消耗 Consumption semi-finished goods 物料差异 Material variance 采购价格差异 Purchasing price

variance 物料用量差异 Material usage variance 报废原材料 - 其他组件 Scrap Raw Material Other Components 报废已列入物料清单包装材料 Scrapping Packaging Material in BOM 报废半成品 Scrapping semi-finished goods 完工结转 （生产订单 ） Manufacturing output 半成品库存变动 （委外结转 ） Inventory change

unfinished good （w/o CE ） 生产产出差异 manufacturing output variance 外部加工费 （ 委外 ） External processing cost （without time ） 外协加工工序 Extended work bench 能源- 电费 energy-electricity 能源- 天然气费 energy-natural gas 能源- 水费 energy-water 能源- 汽油及其他油类 energy-gasoline and oil 一年内到期的长期借款 Long-term loan due within one year 应付融资租赁款项 （IFRS ） Payable for capital leasing （IFRS ） 应付融资租赁款项 （本地） Payable for capital leasing

（Local ） 股本 capital stock 资本公积 -其他资本公积 other capital reserve 盈余公

积 -法定公积 legal surplusreserve 盈余公积 -任意公积 discretionary surplusreserve 其他应付款项 - 失业保险 其他应付款项 - 工会经费