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

其他应付款项-失业保险 other payables-unemployment insurance

其他应付款项-工会经费 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