Linda 会计与金融英语专栏

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回复: Linda 会计与金融英语专栏

中文：销售费用明细表

销售费用明细表
会外工02表附表5in Cit

单位：元 AJI
　行次
本年计划
本月实际
上年实际

项目实际
工资

折旧费

修理费

物料消耗

低值易耗品摊销

办公费

差旅费

销售佣金

代销手续费

运输费

装卸费

包装费

保险费

广告费

租赁费

销售服务费

其他

合计

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

STATEMENT OF MARKETING EXPENSES
FROM AJI-02 Sup.5

For the year ended JULY.31,1998
MONETARY UNIT:YUAN

ITEMS
LINE NO.
THIS YEAR'S
THIS MONTH'S
LAST YEAR'S

PLAN
ACTUAL
ACTUAL

Salaries and wages

Depreciation

Repairs

Supplies consumed

Amortization of low

cost and short lived articles

Office expenses

Travelling

Commission

Consignment handing fee

Transportation

Loading and unloading

Packaging

Insurance

Advertising

Rental

Sales service fee

Micellaneous

TOTAL

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

Moneyof 26 Kinds（二十六种钱）
1.bad money 无利可图的钱
2.bank money 银行票据
3.blood money 抚恤金
4.boot money 企业赞助体育的钱
5.call money 活期存款
6.cheap money 低息借款
7.dear money 高息借款
8.dark money 灰色收入
9.earnest money 定金
10.fairy money 捡的钱
11.folding money 纸币
12.front money 预会金
13.glove money 贿赂
14.good money 有利可图的钱
15.hard money 价格比较稳定的钱（例如人民币，在亚洲经济中的作用）
16.hot money 热钱，短期流动资金
17.hush money 赌别人嘴的钱
18.pill money 零花钱（pocket money/pin money)
19.push money 提成
20.ready money 现金
21.seed money 本钱，本金
22.silly money 来路不明的钱
23.smart money 了解内情的人
24.table money 餐费
25.tall money 大笔的财富
26.trust money 委托金

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

[COLOR="Cyan"]TypesofCompanies 公司类型

Company
An organization that operates a business as a sole proprietorship, partnership, corporation, or other entity. Sole Proprietorship
A type of company in which all profits and liabilities flow through to an individual. Partnership
A type of company in which all profits and liabilities are shared by more than one person. DBA - (Doing Business As)
When a business conducts its activities using a name other than that of its principal owners. Privately-owned Corporation
A company whose stock is held by a limited number of individuals and cannot be bought or sold through a stock exchange. Publicly-owned Corporation
A company whose stock is listed on a stock exchange and is usually owned by a large number of individual shareholders. Corporate Charter
A document that establishes the existence of a corporation and whose bylaws set organizational and procedural guidelines for its operation.Shareholder
The owner of a share of stock in a company.[/COLOR]

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

公司
通过独资、合伙、合资或其它形式经营的组织。
独资
由一名个人独立享有全部利润并承担全部债务的公司类型。
合伙
利润由多人分享，债务由多人承担连带责任的公司类型。
DBA
使用所有人之外的名称开展业务的行为。
私有公司
由一定数量的个人控股的公司，不能通过证券交易所交易。
公有公司
股票在证交所上市的公司，通常有大量私人股东。
公司章程
确立公司成立并规定公司运营的组织结构和过程的文件。
股东
持有一定数量公司股份的人。

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

银行业务部门名称中英对照

Board of Directors 董事会
President 行长
Executive Office 经理办公室
Personnel Dept. 人事部
General Affairs Dept. 总务部
Co-ordination & Planning Dept. 综合计划部
International Dept. 国际业务部
Overseas Branches Dept. 海外部
Foreign Exchange Dept. 外汇资金部
First Credit Dept. 信贷一部
Second Credit Dept. 信贷二部
Accounting Dept. 财会部
International Clearing Dept 国际清算部
Banking Dept. 营业部
Credit Card Dept. 信用卡部
General Auditing Dept. 总稽核室
Computer Center 电脑部
Training Management Dept. 教育部
Institute of International Finance 国际金融研究所
Trust and Consultation Co. 信托咨询公司

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

名词解释：个人住房加按揭贷款

　Personal housing additional mortgage loan means a loan lent by ICBC to any existing personal housing loan client for its house purchase and household consumption taking the former loan collateral as a security.
　　个人住房加按揭贷款是指对工行现有个人住房贷款客户发放的以原贷款抵押物为担保的用于购买住房及家居消费的贷款。

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

投资银行是能够充当想要发行有价证券或股票的公司代理人或担保人的机构。投资银行不同于商业银行，因为他们不接收存款或提供个人贷款。一般，投资银行有一个金融市场运作系统，在这个系统中雇佣了代理人和/或经纪人。在这个运作系统下，投资银行会变成外汇市场、货币市场、商品市场等，对于先前发行的有价证券维持二级市场。通过给他们的客户提供买卖价格来做到这点。这些客户还包括其他银行。另一种服务投资银行提供给他们的投资者，那就是咨询服务。

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

Traveler’sCheck旅行支票

Many of the banks and travel services in the western countries provide convenience for the travelers by issuing traveler’s checks. Travelers, while buying the checks, have to make signatures on the checks to the face of the bank or service clerks. During the trip, travelers can cash the checks from the agencies of the bank or the travel service whenever they need after their counter-signatures are recognized. A lot of travelers like to buy such checks for they don't have to take along much cash and worry about counterfeit signature. The agencies will take back the money they have paid by sending the checks to the issuing offices. 西方国家的许多银行和旅行社办理旅行支票业务，为旅客提供方便。旅客在购买旅行支票时，必须当着银行职员或旅行社职员的面在支票上签字。在旅行途中，旅客在需要时，可以在复签得到确认后，向银行和旅行社的代理机构兑现旅行支票。许多旅客喜欢购买此类支票，因为他们不必携带大量现金，也不必为冒签而担忧。代理机构通过将旅行支票寄送给发行机构收回所付款项。
Traveler's checks are generally of small face value, such as ten or twenty dollars, five or ten pounds, for miscellaneous payments. There is no time limit of their circulation period. It is very profitable for the issuing offices to finance the funds they collect by issuing traveler's checks because they not only receive service charge from the check buyers, but they also don't need to pay any interest no matter how long the cheeks remain in circulation before clearing. This is why the banks and the travel services are willing to provide such convenience.

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

旅行支票通常是小面额，比如十、二十美元，五、十英镑，用于零星支付，在流通中没有时间限制。对发行机构来说，发行旅行支票提供融资便利是有利可图的，因为发行机构不但可以向支票的购买者收取费用，而且对发行的支票无论在外流通多久，在清算之前可以无息占用所吸收的资金。这就是银行和旅行社愿意提供此类便利的原因。

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

财务英语基础（总结）
1 资产 assets
11~ 12 流动资产 current assets
111 现金及约当现金 cash and cash equivalents
1111 库存现金 cash on hand
1112 零用金/周转金 petty cash/revolving funds
1113 银行存款 cash in banks
1116 在途现金 cash in transit
1117 约当现金 cash equivalents
1118 其它现金及 约当现金 other cash and cash equivalents
112 短期投资 short-term investment
1121 短期投资 -股票 short-term investments - stock
1122 短期投资 -短期票券 short-term investments - short-term notes and bills
1123 短期投资 -政府债券 short-term investments - government bonds
1124 短期投资 -受益凭证 short-term investments - beneficiary certificates
1125 短期投资 -公司债 short-term investments - corporate bonds
1128 短期投资 -其它 short-term investments - other
1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market
113 应收票据 notes receivable
1131 应收票据 notes receivable
1132 应收票据贴现 discounted notes receivable
1137 应收票据 -关系人 notes receivable - related parties
1138 其它应收票据 other notes receivable
1139 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable
114 应收帐款 accounts receivable
1141 应收帐款 accounts receivable
1142 应收分期帐款 installment accounts receivable
1147 应收帐款 -关系人 accounts receivable - related parties
1149 备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable
118 其它应收款 other receivables
1181 应收出售远汇款 forward exchange contract receivable
1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies
1183 买卖远汇折价 discount on forward ex-change contract
1184 应收收益 earned revenue receivable
1185 应收退税款 income tax refund receivable
1187 其它应收款 - 关系人 other receivables - related parties
1188 其它应收款 - 其它 other receivables - other
1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables
121~122 存货 inventories
1211 商品存货 merchandise inventory
1212 寄销商品 consigned goods
1213 在途商品 goods in transit
1219 备抵存货跌价损失 allowance for reduction of inventory to market
1221 制成品 finished goods
1222 寄销制成品 consigned finished goods
1223 副产品 by-products
1224 在制品 work in process
1225 委外加工 work in process - outsourced
1226 原料 raw materials
1227 物料 supplies
1228 在途原物料 materials and supplies in transit
1229 备抵存货跌价损失 allowance for reduction of inventory to market
125 预付费用 prepaid expenses
1251 预付薪资 prepaid payroll
1252 预付租金 prepaid rents
1253 预付保险费 prepaid insurance
1254 用品盘存 office supplies
1255 预付所得税 prepaid income tax
1258 其它预付费用 other prepaid expenses
126 预付款项 prepayments
1261 预付货款 prepayment for purchases
1268 其它预付款项 other prepayments
128~129 其它流动资产 other current assets
1281 进项税额 VAT paid ( or input tax)
1282 留抵税额 excess VAT paid (or overpaid VAT)
1283 暂付款 temporary payments
1284 代付款 payment on behalf of others
1285 员工借支 advances to employees
1286 存出保证金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 递延所得税资产 deferred income tax assets
1292 递延兑换损失 deferred foreign exchange losses
1293 业主(股东)往来 owners(stockholders) current account
1294 同业往来 current account with others
1298 其它流动资产-其它 other current assets - other
13 基金及长期投资 funds and long-term investments
131 基金 funds
1311 偿债基金 redemption fund (or sinking fund)
1312 改良及扩充基金 fund for improvement and expansion
1313 意外损失准备基金 contingency fund
1314 退休基金 pension fund
1318 其它基金 other funds
132 长期投资 long-term investments
1321 长期股权投资 long-term equity investments
1322 长期债券投资 long-term bond investments
1323 长期不动产投资 long-term real estate in-vestments
1324 人寿保险现金解约价值 cash surrender value of life insurance
1328 其它长期投资 other long-term investments
1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments
14~ 15 固定资产 property , plant, and equipment
141 土地 land
1411 土地 land
1418 土地-重估增值 land - revaluation increments
142 土地改良物 land improvements
1421 土地改良物 land improvements
1428 土地改良物 -重估增值 land improvements - revaluation increments
1429 累积折旧 -土地改良物 accumulated depreciation - land improvements
143 房屋及建物 buildings
1431 房屋及建物 buildings
1438 房屋及建物 -重估增值 buildings -revaluation increments
1439 累积折旧 -房屋及建物 accumulated depreciation - buildings
144~146 机(器)具及设备 machinery and equipment
1441 机(器)具 machinery
1448 机(器)具 -重估增值 machinery - revaluation increments
1449 累积折旧 -机(器)具 accumulated depreciation - machinery
151 租赁资产 leased assets
1511 租赁资产 leased assets
1519 累积折旧 -租赁资产 accumulated depreciation - leased assets
152 租赁权益改良 leasehold improvements
1521 租赁权益改良 leasehold improvements
1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements
156 未完工程及预付购置设备款 construction in progress and prepayments for equipment
1561 未完工程 construction in progress
1562 预付购置设备款 prepayment for equipment
158 杂项固定资产 miscellaneous property, plant, and equipment
1581 杂项固定资产 miscellaneous property, plant, and equipment
1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments
1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment
16 递耗资产 depletable assets
161 递耗资产 depletable assets
1611 天然资源 natural resources
1618 天然资源 -重估增值 natural resources -revaluation increments
1619 累积折耗 -天然资源 accumulated depletion - natural resources
17 无形资产 intangible assets
171 商标权 trademarks
1711 商标权 trademarks
172 专利权 patents
1721 专利权 patents
173 特许权 franchise
1731 特许权 franchise
174 著作权 copyright
1741 著作权 copyright
175 计算机软件 computer software
1751 计算机软件 computer software cost
176 商誉 goodwill
1761 商誉 goodwill
177 开办费 organization costs
1771 开办费 organization costs
178 其它无形资产 other intangibles
1781 递延退休金成本 deferred pension costs
1782 租赁权益改良 leasehold improvements
1788 其它无形资产-其它 other intangible assets - other

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

18 其它资产 other assets
181 递延资产 deferred assets
1811 债券发行成本 deferred bond issuance costs
1812 长期预付租金 long-term prepaid rent
1813 长期预付保险费 long-term prepaid insurance
1814 递延所得税资产 deferred income tax assets
1815 预付退休金 prepaid pension cost
1818 其它递延资产 other deferred assets
182 闲置资产 idle assets
1821 闲置资产 idle assets
184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables
1841 长期应收票据 long-term notes receivable
1842 长期应收帐款 long-term accounts receivable
1843 催收帐款 overdue receivables
1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties
1848 其它长期应收款项 other long-term receivables
1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
185 出租资产 assets leased to others
1851 出租资产 assets leased to others
1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation
1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others
186 存出保证金 refundable deposit
1861 存出保证金 refundable deposits
188 杂项资产 miscellaneous assets
1881 受限制存款 certificate of deposit - restricted
1888 杂项资产 -其它 miscellaneous assets - other

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

2 负债 liabilities
21~ 22 流动负债 current liabilities
211 短期借款 short-term borrowings(debt)
2111 银行透支 bank overdraft
2112 银行借款 bank loan
2114 短期借款 -业主 short-term borrowings - owners
2115 短期借款 -员工 short-term borrowings - employees
2117 短期借款 -关系人 short-term borrowings- related parties
2118 短期借款 -其它 short-term borrowings - other
212 应付短期票券 short-term notes and bills payable
2121 应付商业本票 commercial paper payable
2122 银行承兑汇票 bank acceptance
2128 其它应付短期票券 other short-term notes and bills payable
2129 应付短期票券折价 discount on short-term notes and bills payable
213 应付票据 notes payable
2131 应付票据 notes payable
2137 应付票据 -关系人 notes payable - related parties
2138 其它应付票据 other notes payable
214 应付帐款 accounts pay able
2141 应付帐款 accounts payable
2147 应付帐款 -关系人 accounts payable - related parties
216 应付所得税 income taxes payable
2161 应付所得税 income tax payable
217 应付费用 accrued expenses
2171 应付薪工 accrued payroll
2172 应付租金 accrued rent payable
2173 应付利息 accrued interest payable
2174 应付营业税 accrued VAT payable
2175 应付税捐 -其它 accrued taxes payable- other
2178 其它应付费用 other accrued expenses payable
218~219 其它应付款 other payables
2181 应付购入远汇款 forward exchange contract payable
2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies
2183 买卖远汇溢价 premium on forward exchange contract
2184 应付土地房屋款 payables on land and building purchased
2185 应付设备款 Payables on equipment
2187 其它应付款 -关系人 other payables - related parties
2191 应付股利 dividend payable
2192 应付红利 bonus payable
2193 应付董监事酬劳 compensation payable to directors and supervisors
2198 其它应付款 -其它 other payables - other
226 预收款项advance receipts
2261 预收货款 sales revenue received in advance
2262 预收收入 revenue received in advance
2268 其它预收款 other advance receipts
227 一年或一营业周期内到期长期负债 long-term liabilities -current portion
2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion
2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion
2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle
2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion
2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion
228~229 其它流动负债 other current liabilities
2281 销项税额 VAT received(or output tax)
2283 暂收款 temporary receipts
2284 代收款 receipts under custody
2285 估计售后服务/保固负债 estimated warranty liabilities
2291 递延所得税负债 deferred income tax liabilities
2292 递延兑换利益 deferred foreign exchange gain
2293 业主(股东)往来 owners current account
2294 同业往来 current account with others
2298 其它流动负债-其它 other current liabilities - others
23 长期负债 long-term liabilities
231 应付公司债 corporate bonds payable
2311 应付公司债 corporate bonds payable
2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable
232 长期借款 long-term loans payable
2321 长期银行借款 long-term loans payable - bank
2324 长期借款 -业主 long-term loans payable - owners
2325 长期借款 -员工 long-term loans payable - employees
2327 长期借款 -关系人 long-term loans payable - related parties
2328 长期借款 -其它 long-term loans payable - other
233 长期应付票据及款项 long-term notes and accounts payable
2331 长期应付票据 long-term notes payable
2332 长期应付帐款 long-term accounts pay-able
2333 长期应付租赁负债 long-term capital lease liabilities
2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties
2338 其它长期应付款项 other long-term payables
234 估计应付土地增值税 accrued liabilities for land value increment tax
2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able
235 应计退休金负债 accrued pension liabilities
2351 应计退休金负债 accrued pension liabilities
238 其它长期负债 other long-term liabilities
2388 其它长期负债-其它 other long-term liabilities - other
28 其它负债 other liabilities
281 递延负债 deferred liabilities
2811 递延收入 deferred revenue
2814 递延所得税负债 deferred income tax liabilities
2818 其它递延负债 other deferred liabilities
286 存入保证金 deposits received
2861 存入保证金 guarantee deposit received
288 杂项负债 miscellaneous liabilities
2888 杂项负债 -其它 miscellaneous liabilities - other

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

3 业主权益 owners equity
31 资本 capital
311 资本（或股本） capital
3111 普通股股本 capital - common stock
3112 特别股股本 capital - preferred stock
3113 预收股本 capital collected in advance
3114 待分配股票股利 stock dividends to be distributed
3115 资本 capital
32 资本公积 additional paid-in capital
321 股票溢价 paid-in capital in excess of par
3211 普通股股票溢价 paid-in capital in excess of par- common stock
3212 特别股股票溢价 paid-in capital in excess of par- preferred stock
323 资产重估增值准备 capital surplus from assets revaluation
3231 资产重估增值准备 capital surplus from assets revaluation
324 处分资产溢价公积 capital surplus from gain on disposal of assets
3241 处分资产溢价公积 capital surplus from gain on disposal of assets
325 合并公积 capital surplus from business combination
3251 合并公积 capital surplus from business combination
326 受赠公积 donated surplus
3261 受赠公积 donated surplus
328 其它资本公积 other additional paid-in capital
3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method
3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions
33 保留盈余(或累积亏损) retained earnings (accumulated deficit)
331 法定盈余公积 legal reserve
3311 法定盈余公积 legal reserve
332 特别盈余公积 special reserve
3321 意外损失准备 contingency reserve
3322 改良扩充准备 improvement and expansion reserve
3323 偿债准备 special reserve for redemption of liabilities
3328 其它特别盈余公积 other special reserve
335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)
3351 累积盈亏 accumulated profit or loss
3352 前期损益调整 prior period adjustments
3353 本期损益 net income or loss for current period

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

34 权益调整 equity adjustments
341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments
3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments
342 累积换算调整数 cumulative translation adjustment
3421 累积换算调整数 cumulative translation adjustments
343 未认列为退休金成本之净损失 net loss not recognized as pension cost
3431 未认列为退休金成本之净损失 net loss not recognized as pension costs
35 库藏股 treasury stock
351 库藏股 treasury stock
3511 库藏股 treasury stock
36 少数股权 minority interest
361 少数股权 minority interest
3611 少数股权 minority interest

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

4 营业收入 operating revenue
41 销货收入 sales revenue
411 销货收入 sales revenue
4111 销货收入 sales revenue
4112 分期付款销货收入 installment sales revenue
417 销货退回 sales return
4171 销货退回 sales return
419 销货折让 sales allowances
4191 销货折让 sales discounts and allowances
46 劳务收入 service revenue
461 劳务收入 service revenue
4611 劳务收入 service revenue
47 业务收入 agency revenue
471 业务收入 agency revenue
4711 业务收入 agency revenue
48 其它营业收入 other operating revenue
488 其它营业收入-其它 other operating revenue
4888 其它营业收入-其它 other operating revenue - other

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

营业成本 operating costs
51 销货成本 cost of goods sold
511 销货成本 cost of goods sold
5111 销货成本 cost of goods sold
5112 分期付款销货成本 installment cost of goods sold
512 进货 purchases
5121 进货 purchases
5122 进货费用 purchase expenses
5123 进货退出 purchase returns
5124 进货折让 charges on purchased merchandise
513 进料 materials purchased
5131 进料 material purchased
5132 进料费用 charges on purchased material
5133 进料退出 material purchase returns
5134 进料折让 material purchase allowances
514 直接人工 direct labor
5141 直接人工 direct labor
515~518 制造费用 manufacturing overhead
5151 间接人工 indirect labor
5152 租金支出 rent expense, rent
5153 文具用品 office supplies (expense)
5154 旅费 travelling expense, travel
5155 运费 shipping expenses, freight
5156 邮电费 postage (expenses)
5157 修缮费 repair(s) and maintenance (expense )
5158 包装费 packing expenses
5161 水电瓦斯费 utilities (expense)
5162 保险费 insurance (expense)
5163 加工费 manufacturing overhead - outsourced
5166 税捐 taxes
5168 折旧 depreciation expense
5169 各项耗竭及摊提 various amortization
5172 伙食费 meal (expenses)
5173 职工福利 employee benefits/welfare
5176 训练费 training (expense)
5177 间接材料 indirect materials
5188 其它制造费用 other manufacturing expenses
56 劳务成本制 ervice costs
561 劳务成本 service costs
5611 劳务成本 service costs
57 业务成本 gency costs
571 业务成本 agency costs
5711 业务成本 agency costs
58 其它营业成本 other operating costs
588 其它营业成本-其它 other operating costs-other
5888 其它营业成本-其它 other operating costs - other

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

6 营业费用 operating expenses
61 推销费用 selling expenses
615~618 推销费用 selling expenses
6151 薪资支出 payroll expense
6152 租金支出 rent expense, rent
6153 文具用品 office supplies (expense)
6154 旅费 travelling expense, travel
6155 运费 shipping expenses, freight
6156 邮电费 postage (expenses)
6157 修缮费 repair(s) and maintenance (expense)
6159 广告费 advertisement expense, advertisement
6161 水电瓦斯费 utilities (expense)
6162 保险费 insurance (expense)
6164 交际费 entertainment (expense)
6165 捐赠 donation (expense)
6166 税捐 taxes
6167 呆帐损失 loss on uncollectible accounts
6168 折旧 depreciation expense
6169 各项耗竭及摊提 various amortization
6172 伙食费 meal (expenses)
6173 职工福利 employee benefits/welfare
6175 佣金支出 commission (expense)
6176 训练费 training (expense)
6188 其它推销费用 other selling expenses
62 管理及总务费用 general & administrative expenses
625~628 管理及总务费用 general & administrative expenses
6251 薪资支出 payroll expense
6252 租金支出 rent expense, rent
6253 文具用品 office supplies
6254 旅费 travelling expense, travel
6255 运费 shipping expenses,freight
6256 邮电费 postage (expenses)
6257 修缮费 repair(s) and maintenance (expense)
6259 广告费 advertisement expense, advertisement
6261 水电瓦斯费 utilities (expense)
6262 保险费 insurance (expense)
6264 交际费 entertainment (expense)
6265 捐赠 donation (expense)
6266 税捐 taxes
6267 呆帐损失 loss on uncollectible accounts
6268 折旧 depreciation expense a
6269 各项耗竭及摊提 various amortization
6271 外销损失 loss on export sales
6272 伙食费 meal (expenses)
6273 职工福利 employee benefits/welfare
6274 研究发展费用 research and development expense
6275 佣金支出 commission (expense)
6276 训练费 training (expense)
6278 劳务费 professional service fees
6288 其它管理及总务费用 other general and administrative expenses
63 研究发展费用 research and development expenses
635~638 研究发展费用 research and development expenses
6351 薪资支出 payroll expense
6352 租金支出 rent expense, rent
6353 文具用品 office supplies
6354 旅费 travelling expense, travel
6355 运费 shipping expenses, freight
6356 邮电费 postage (expenses)
6357 修缮费 repair(s) and maintenance (expense)
6361 水电瓦斯费 utilities (expense)
6362 保险费 insurance (expense)
6364 交际费 entertainment (expense)
6366 税捐 taxes
6368 折旧 depreciation expense
6369 各项耗竭及摊提 various amortization
6372 伙食费 meal (expenses)
6373 职工福利 employee benefits/welfare
6376 训练费 training (expense)
6378 其它研究发展费用 other research and development expenses

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

7 营业外收入及费用 non-operating revenue and expenses, other income(expense)
71~74 营业外收入 non-operating revenue
711 利息收入 interest revenue
7111 利息收入 interest revenue/income
712 投资收益 investment income
7121 权益法认列之投资收益 investment income recognized under equity method
7122 股利收入 dividends income
7123 短期投资市价回升利益 gain on market price recovery of short-term investment
713 兑换利益 foreign exchange gain
7131 兑换利益 foreign exchange gain
714 处分投资收益 gain on disposal of investments
7141 处分投资收益 gain on disposal of investments
715 处分资产溢价收入 gain on disposal of assets
7151 处分资产溢价收入 gain on disposal of assets
748 其它营业外收入 other non-operating revenue
7481 捐赠收入 donation income
7482 租金收入 rent revenue/income
7483 佣金收入 commission revenue/income
7484 出售下脚及废料收入 revenue from sale of scraps
7485 存货盘盈 gain on physical inventory
7486 存货跌价回升利益 gain from price recovery of inventory
7487 坏帐转回利益 gain on reversal of bad debts
7488 其它营业外收入-其它 other non-operating revenue- other items
75~ 78 营业外费用 non-operating expenses
751 利息费用 interest expense
7511 利息费用 interest expense
752 投资损失 investment loss
7521 权益法认列之投资损失 investment loss recog- nized under equity method
7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market
753 兑换损失 foreign exchange loss
7531 兑换损失 foreign exchange loss
754 处分投资损失 loss on disposal of investments
7541 处分投资损失 loss on disposal of investments
755 处分资产损失 loss on disposal of assets
7551 处分资产损失 loss on disposal of assets
788 其它营业外费用 other non-operating expenses
7881 停工损失 loss on work stoppages
7882 灾害损失 casualty loss
7885 存货盘损 loss on physical inventory
7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories
7888 其它营业外费用-其它 other non-operating expenses- other
8 所得税费用(或利益) income tax expense (or benefit)
81 所得税费用(或利益) income tax expense (or benefit)
811 所得税费用(或利益) income tax expense (or benefit)
8111 所得税费用（或利益） income tax expense ( or benefit)
9 非经常营业损益 nonrecurring gain or loss
91 停业部门损益 gain(loss) from discontinued operations
911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments
9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment
912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments
9121 停业部门损益-处分损益 gain(loss) from disposal of discontinued segment
92 非常损益 extraordinary gain or loss
921 非常损益 extraordinary gain or loss
9211 非常损益 extraordinary gain or loss
93 会计原则变动累积影响数 cumulative effect of changes in accounting principles
931 会计原则变动累积影响数 cumulative effect of changes in accounting principles
9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles
94 少数股权净利 minority interest income
941 少数股权净利 minority interest income
9411 少数股权净利 minority interest income

 

[lavenderdale]

回复: Linda 会计与金融英语专栏

汉英会计词汇

一贯原则 consistency
人名帐户 personal account
工作底稿 working paper
已承兑汇票 accepted draft/bill
已发行股本 issued capital
己催缴股本 called-up capital
己缴股本 paid-up capital
已赎回票据 retired bill
欠付催缴股款 calls in arrear
毛存现金 cash in hand
毛利 gross profit
毛利率 gross profit ratio/margin
毛损 gross loss
日记簿 journal
月结单 monthly statement
少量余额 minority balance
分配 allocation
分类帐 ledger
公证文件 noting
分摊 apportionment
加成 mark-up
永久业权 freehold
主要成本 prime cost
未催缴股本 uncalled capital
申请及分配 application and allotment
目标条款 object clause
平价发行 issued at par
出让人帐 vendor account
自平 self-balancing
自平分类帐 self-balancing ledger
自动转帐 autopay
成本会计 cost accounting
共同 joint
存货记录簿 stock records
存货周转率 stock turnover rate
存货帐 stock account
年终盘点存货 year-end stock taking
企业个体 business entity
合伙企业 partnership
在运品 goods in transit
在制品 work-in-progress
呆帐 bad debts
呆帐准备 provision for bad debts
没收 forfeiture
利息帐法 interest account method
重置 replacement
决算表 final accounts
折扣栏 discount column
折旧 depreciation
折旧帐法 depreciation account method
折旧准备帐法 depreciation provision account method
折价 discount
非人名帐户 impersonal account
抽取 extract
固定资产 fixed assets
长期负债 long-term liabilities
法人 legal person
股本 share capital
拒付票据 dishonoured bill
股份 share
或有负债 contingent liability
所有权 ownership
承兑 acceptance
承兑人 acceptor
法定股本 authorised capital
股东主权 shareholders'equity
股东资金 shareholders'fund
受票人 drawee
直线折旧法 straight-line depreciation method
直接工资 direct wages
直接原料 direct material
直接费用 direct expenses
股票 share certificate
承销人 consignee
承销清单 account sales
抵销 set-offs
抵销性错误 compensating error
定额制度 imprest system