• 合肥市 · 库尔兹压烫科技(合肥)有限公司 ·(翻译量:19856)
  • 合肥市 · 合肥精大仪表股份有限公司 ·(翻译量:99625)
  • 重庆市 · 重庆沪渝国际展览有限公司 ·(翻译量:96518)
  • 苏州市 · 苏州寸草电气有限公司 ·(翻译量:9752)
  • 珠海市 · 艾威药业(珠海)有限公司 ·(翻译量:69859)
  • 青岛市 · 青岛赛捷工业科技有限公司 ·(翻译量:8825)
  • 上海市 · 上海睦邻展览有限公司 ·(翻译量:22561)
  • 北京市 · 北京京师创产知识产权代理有限公司 ·(翻译量:108951)

翻译公司告诉您会计科目的中英文对照术语(二)

三、所有者权益类 OWNERS' EQUITY

资本 Capita

3101 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 stock 

3103 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 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

四、成本类 Cost

4101 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 cessation

4107 劳务成本 Service costs

五、损益类 Profit and loss

收入 Income 

业务收入 OPERATING INCOME

5101 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 revenue

5201 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 revenue

5301 营业外收入 NON-OPERATING INCOME

非货币性交易收益 Non-cash deal income

现金溢余 Cash overage

处置固定资产净收益 Net income on disposal of fixed assets 

出售无形资产收益 Income on sales of intangible assets 

固定资产盘盈 Fixed assets inventory profit 

罚款净收入 Net amercement income

支出 Outlay

业务支出 Revenue charges

5401 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 value

5405 其他业务支出 Other business expense 

销售其他材料成本 Other cost of material sale

其他劳务成本 Other cost of service

其他业务税金及附加费 Other tax and associate charge 

费用 Expenses 

5501 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 

5502 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

5503 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 outlay

5701 所得税 Income tax

以前年度损益调整 Prior year income adjustment

需要高质量,可靠的文档翻译服务?
点此联系
更多问题,请致电快翻译 400-808-7872
相关推荐