消耗英文

四、成本类Cost

4101生产成本Costofmanufacture

'410101基本生产成本Bacostofmanufacture

'410102辅助生产成本Auxiliarycostofmanufacture

4105制造费用Manufacturingoverhead

材料费Materials

管理人员工资ExecutiveSalaries

奖金Wages

退职金Retirementallowance

补贴Bonus

外保劳务费Outsourcingfee

福利费Employeebenefits/welfare

会议费Coferemce

加班餐费Specialduties

市内交通费Businesstraveling

通讯费Correspondence

电话费Correspondence

水电取暖费WaterandSteam

税费Taxesanddues

租赁费Rent

管理费Maintenance

车辆维护费Vehiclesmaintenance

油料费Vehiclesmaintenance

培训费Educationandtraining

接待费Entertainment

图书、印刷费Booksandprinting

运费Transpotation

保险费Insurancepremium

支付手续费Commission

杂费Sundrycharges

折旧费Depreciationexpen

机物料消耗Articleofconsumption

劳动保护费Laborprotectionfees

季节性停工损失Lossonasonalitycessation

4107劳务成本Servicecosts

二、负债类Liability

短期负债Currentliability

2101短期借款Short-termborrowing

2111应付票据Notespayable

银行承兑汇票Bankacceptance

商业承兑汇票Tradeacceptance

2121应付账款Accountpayable

2131预收账款Depositreceived

2141代销商品款Proxysalegoodsrevenue

2151应付工资Accruedwages

2153应付福利费Accruedwelfarism

2161应付股利Dividendspayable

2171应交税金Taxpayable

'217101应交增值税valueaddedtaxpayable

'21710101进项税额WithholdingsonVAT

'21710102已交税金Payingtax

'21710103转出未交增值税UnpaidVATchangeover

'21710104减免税款Taxdeduction

'21710105销项税额SubstitutedmoneyonVAT

'21710106出口退税Taxreimburmentforexport

'21710107进项税额转出ChangeoverwithnoldingsonVAT

'21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax

'21710109转出多交增值税OverpaidVATchangeover

'21710110未交增值税UnpaidVAT

'217102应交营业税Businesstaxpayable

'217103应交消费税Consumptiontaxpayable

'217104应交资源税Resourcestaxpayable

'217105应交所得税Incometaxpayable

'217106应交土地增值税Incrementtaxonlandvaluepayable

'217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable

'217108应交房产税Housingpropertytaxpayable

'217109应交土地使用税Tenuretaxpayable

'217110应交车船使用税Vehicleandveslusagelicenplatetax(VVULPT)payable

'217111应交个人所得税Personalincometaxpayable

2176其他应交款Otherfundinconformitywithpaying

2181其他应付款Otherpayables

2191预提费用Drawingexpeninadvance

其他负债Otherliabilities

2201待转资产价值Pendingchangeroverastsvalue

2211预计负债Anticipationliabilities

长期负债Long-termLiabilities

2301长期借款Long-termloans

一年内到期的长期借款Long-termloansduewithinoneyear

三、所有者权益类OWNERS'EQUITY

资本Capita

3101实收资本(或股本)Paid-upcapital(orstock)

实收资本Paicl-upcapital

实收股本Paid-upstock

3103已归还投资InvestmentReturned

公积

3111资本公积Capitalrerve

'311101资本(或股本)溢价Cpital(orStock)premium

'311102接受捐赠非现金资产准备Receivenon-cashdonatererve

'311103股权投资准备Stockrightinvestmentrerves

'311105拨款转入Allocatesumschangeoverin

'311106外币资本折算差额Foreigncurrencycapital

'311107其他资本公积Othercapitalrerve

3121盈余公积Surplusrerves

'312101法定盈余公积Legalsurplus

'312102任意盈余公积Freesurplusrerves

'312103法定公益金Legalpublicwelfarefund

'312104储备基金Rervefund

'312105企业发展基金Enterpriexpensionfund

'312106利润归还投资Profitscapitalizadonreturnofinvestment

利润Profits

3131本年利润Currentyearprofits

3141利润分配Profitdistribution

'314101其他转入Otherchengeoverin

'314102提取法定盈余公积Withdrawallegalsurplus

'314103提取法定公益金Withdrawallegalpublicwelfarefunds

'314104提取储备基金Withdrawalrervefund

'314105提取企业发展基金Withdrawalrerveforbusinesxpansion

'314106提取职工奖励及福利基金Withdrawalstaffandworkers'bonusandwelfarefund

'314107利润归还投资Profitscapitalizadonreturnofinvestment

'314108应付优先股股利PreferredStockdividendspayable

'314109提取任意盈余公积Withdrawalothercommonaccumulationfund

'314110应付普通股股利CommonStockdividendspayable

'314111转作资本(或股本)的普通股股利CommonStockdividendschangetoasts(orstock)

'314115未分配利润Undistributedprofit

一年后到期的长期借款Long-termloansdueoveroneyear

2311应付债券Bondspayable

'231101债券面值Facevalue,Parvalue

'231102债券溢价Premiumonbonds

'231103债券折价Discountonbonds

'231104应计利息Accruedinterest

2321长期应付款Long-termaccountpayable

应付融资租赁款Accruedfinancialleaoutlay

一年内到期的长期应付Long-termaccountpayableduewithinoneyear

一年后到期的长期应付Long-termaccountpayableoveroneyear

2331专项应付款Specialpayable

一年内到期的专项应付Long-termspecialpayableduewithinoneyear

一年后到期的专项应付Long-termspecialpayableoveroneyear

2341递延税款Deferraltaxes

五、损益类Profitandloss

收入Income

业务收入OPERATINGINCOME

5101主营业务收入Primeoperatingrevenue

产品销售收入Salesrevenue

服务收入Servicerevenue

5102其他业务收入Otheroperatingrevenue

材料销售Salesmaterials

代购代售

包装物出租Wrappagelea

出让资产使用权收入Remirightofastsrevenue

返还所得税Reimburmentofincometax

其他收入Otherrevenue

5201投资收益Investmentincome

短期投资收益Currentinvestmentincome

长期投资收益Long-terminvestmentincome

计提的委托贷款减值准备Withdrawalofentrustloansrerves

5203补贴收入Subsidizerevenue

国家扶持补贴收入Subsidizerevenuefromcountry

其他补贴收入Othersubsidizerevenue

5301营业外收入NON-OPERATINGINCOME

非货币性交易收益Non-cashdealincome

现金溢余Cashoverage

处置固定资产净收益Netincomeondisposaloffixedasts

出售无形资产收益Incomeonsalesofintangibleasts

固定资产盘盈Fixedastsinventoryprofit

罚款净收入Netamercementincome

支出Outlay

业务支出Revenuecharges

5401主营业务成本Operatingcosts

产品销售成本Costofgoodssold

服务成本Costofrvice

5402主营业务税金及附加Taxandassociatecharge

营业税Salestax

消费税Consumptiontax

城市维护建设税Taxformaintainingandbuildingcities

资源税Resourcestax

土地增值税Incrementtaxonlandvalue

5405其他业务支出Otherbusinesxpen

销售其他材料成本Othercostofmaterialsale

其他劳务成本Othercostofrvice

其他业务税金及附加费Othertaxandassociatecharge

费用Expens

5501营业费用Operatingexpens

代销手续费Consignmentcommissioncharge

运杂费Transpotation

保险费Insurancepremium

展览费Exhibitionfees

广告费Advertisingfees

5502管理费用Adminisstrativeexpens

职工工资StaffSalaries

修理费Repaircharge

低值易耗摊销Articleofconsumption

办公费Officeallowance

差旅费Travellingexpen

工会经费Labourunionexpenditure

研究与开发费Rearchanddevelopmentexpen

福利费Employeebenefits/welfare

职工教育经费Personneleducation

待业保险费Unemploymentinsurance

劳动保险费Labourinsurance

医疗保险费Medicalinsurance

会议费Coferemce

聘请中介机构费Intermediaryorgans

咨询费Consultfees

诉讼费Legalcost

业务招待费Businesntertainment

技术转让费Technologytransferfees

矿产资源补偿费Mineralresourcescompensationfees

排污费Pollutiondischargefees

房产税Housingpropertytax

车船使用税Vehicleandveslusagelicenplatetax(VVULPT)

土地使用税Tenuretax

印花税Stamptax

5503财务费用Financecharge

利息支出Interestexchange

汇兑损失Foreignexchangeloss

各项手续费Chargefortrouble

各项专门借款费用Special-borrowingcost

5601营业外支出Nonbusinesxpenditure

捐赠支出Donationoutlay

减值准备金Depreciationrerves

非常损失Extraordinaryloss

处理固定资产净损失Netlossondisposaloffixedasts

出售无形资产损失Lossonsalesofintangibleasts

固定资产盘亏Fixedastsinventoryloss

债务重组损失Lossonarrangement

罚款支出Amercementoutlay

5701所得税Incometax

以前年度损益调整Prioryearincomeadjustment

61推销费用llingexpens

615~618推销费用llingexpens

6151薪资支出payrollexpen

6152租金支出rentexpen,rent

6153文具用品officesupplies(expen)

6154旅费travellingexpen,travel

6155运费shippingexpens,freight

6156邮电费postage(expens)

6157修缮费repair(s)andmaintenance(expen)

6159广告费advertimentexpen,advertiment

6161水电瓦斯费utilities(expen)

6162保险费insurance(expen)

6164交际费entertainment(expen)

6165捐赠donation(expen)

6166税捐taxes

6167呆帐损失lossonuncollectibleaccounts

6168折旧depreciationexpen

6169各项耗竭及摊提variousamortization

6172伙食费meal(expens)

6173职工福利employeebenefits/welfare

6175佣金支出commission(expen)

6176训练费training(expen)

6188其它推销费用otherllingexpens

62管理及总务费用general&administrativeexpens

625~628管理及总务费用general&administrativeexpens

6251薪资支出payrollexpen

6252租金支出rentexpen,rent

6253文具用品officesupplies

6254旅费travellingexpen,travel

6255运费shippingexpens,freight

6256邮电费postage(expens)

6257修缮费repair(s)andmaintenance(expen)

6259广告费advertimentexpen,advertiment

6261水电瓦斯费utilities(expen)

6262保险费insurance(expen)

6264交际费entertainment(expen)

6265捐赠donation(expen)

6266税捐taxes

6267呆帐损失lossonuncollectibleaccounts

6268折旧depreciationexpen

6269各项耗竭及摊提variousamortization

6271外销损失lossonexportsales

6272伙食费meal(expens)

6273职工福利employeebenefits/welfare

6274研究发展费用rearchanddevelopmentexpen

6275佣金支出commission(expen)

6276训练费training(expen)

6278劳务费professionalrvicefees

6288其它管理及总务费用othergeneralandadministrativeexpens

63研究发展费用rearchanddevelopmentexpens

635~638研究发展费用rearchanddevelopmentexpens

6351薪资支出payrollexpen

6352租金支出rentexpen,rent

6353文具用品officesupplies

6354旅费travellingexpen,travel

6355运费shippingexpens,freight

6356邮电费postage(expens)

6357修缮费repair(s)andmaintenance(expen)

6361水电瓦斯费utilities(expen)

6362保险费insurance(expen)

6364交际费entertainment(expen)

6366税捐taxes

6368折旧depreciationexpen

6369各项耗竭及摊提variousamortization

6372伙食费meal(expens)

6373职工福利employeebenefits/welfare

6376训练费training(expen)

6378其它研究发展费用otherrearchanddevelopmentexpens