會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)詞匯三
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支出 Outlay
業(yè)務(wù)支出 Revenue charges
主營(yíng)業(yè)務(wù)成本 Operating costs
產(chǎn)品銷(xiāo)售成本 Cost of goods sold
服務(wù)成本 Cost of service
主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge
營(yíng)業(yè)稅 Sales tax
消費(fèi)稅 Consumption tax
城市維護(hù)建設(shè)稅 Tax for maintaining and building cities
資源稅 Resources tax
土地增值稅 Increment tax on land value
其他業(yè)務(wù)支出 Other business expense
銷(xiāo)售其他材料成本 Other cost of material sale
其他勞務(wù)成本 Other cost of service
其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge
費(fèi)用 Expenses
營(yíng)業(yè)(銷(xiāo)售)費(fèi)用 Operating expenses
代銷(xiāo)手續(xù)費(fèi) Consignment commission charge
運(yùn)雜費(fèi) Transportation
保險(xiǎn)費(fèi) Insurance premium
展覽費(fèi) Exhibition fees
廣告費(fèi) Advertising fees
5502 管理費(fèi)用 Administrative expenses
職工工資 Staff Salaries
修理費(fèi) Repair charge
低值易耗攤銷(xiāo) Article of consumption
辦公費(fèi) Office allowance
差旅費(fèi) Traveling expense
工會(huì)經(jīng)費(fèi) Labor union expenditure
研究與開(kāi)發(fā)費(fèi) Research and development expense
福利費(fèi) Employee benefits/welfare
職工教育經(jīng)費(fèi) Personnel education
待業(yè)保險(xiǎn)費(fèi) Unemployment insurance
勞動(dòng)保險(xiǎn)費(fèi) Labor insurance
醫(yī)療保險(xiǎn)費(fèi) Medical insurance
會(huì)議費(fèi) Conference
聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs
咨詢(xún)費(fèi) Consult fees
訴訟費(fèi) Legal cost
業(yè)務(wù)招待費(fèi) Business entertainment
技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees
礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees
排污費(fèi) Pollution discharge fees
房產(chǎn)稅 Housing property tax
車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT)
土地使用稅 Tenure tax
印花稅 Stamp tax
財(cái)務(wù)費(fèi)用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項(xiàng)手續(xù)費(fèi) Charge for trouble
各項(xiàng)專(zhuān)門(mén)借款費(fèi)用 Special-borrowing cost
營(yíng)業(yè)外支出 No business expenditure
捐贈(zèng)支出 Donation outlay
減值準(zhǔn)備金 Depreciation reserves
非常損失 Extraordinary loss
處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets
出售無(wú)形資產(chǎn)損失 Loss on sales of intangible assets
固定資產(chǎn)盤(pán)虧 Fixed assets inventory loss
債務(wù)重組損失 Loss on arrangement
罰款支出 Embracement outlay
所得稅 Income tax
以前年度損益調(diào)整 Prior year income adjustment
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