外企科目中英文对照
国际会计科目对照表(中英)
ccount 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General—purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going—concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰财会名词汉英对照表(1）会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate—entity Assumption货币计量假设 Unit-of—measure Assumption持续经营假设 Continuity（Going-concern） Assumption会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owners Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure （Reporting） Principle客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long—term Liabilities投入资本 Contributed Capital留存收益 Retained Earning－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－（2）会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－(3）现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque）银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F。
外企必背词汇
在外企做人力资源，这些英语一定要学会一、人力资源管理：Human Resource Management，HRM人力资源经理：human resource manager高级管理人员：executive职业：profession道德标准：ethics专员：specialist人力资源认证协会：the Human Resource Certification Institute，HRCI二、外部环境：external environment内部环境：internal environment政策：policy使命：mission股东：shareholders非正式组织：informal organization跨国公司：multinational corporation，MNC管理多样性：managing diversity三、工作：job职位：position工作分析：job analysis工作说明：job description工作规范：job specification工作分析计划表：job analysis schedule，JAS管理职位分析问卷调查法：Management Position Description Questionnaire，MPDQ 行政秘书：executive secretary四、人力资源计划：Human Resource Planning，HRP战略规划：strategic planning长期趋势：long term trend需求预测：demand forecast供给预测：availability forecast管理人力储备：management inventory裁员：downsizing人力资源信息系统：Human Resource Information System，HRIS 五、招聘：recruitment员工需求申请表：employee requisition招聘方法：recruitment methods内部提升：Promotion From Within，PFW职位公告：job posting广告：advertising职业介绍所：employment agency特殊事件：special events实习：internship六、选择：selection选择率：selection rate简历：resume标准化：standardization有效性：validity客观性：objectivity规范：norm录用分数线：cutoff score准确度：aiming业务知识测试：job knowledge tests求职面试：employment interview非结构化面试：unstructured interview结构化面试：structured interview小组面试：group interview职业兴趣测试：vocational interest tests会议型面试：board interview七、组织变化与人力资源开发人力资源开发：Human Resource Development，HRD 培训：training开发：development新员工培训：orientation训练：coaching辅导：mentoring经营管理策略：business games案例研究：case study会议方法：conference method角色扮演：role playing工作轮换：job rotating在职培训：on-the-job training，OJT媒介：media八、企业文化与组织发展企业文化：corporate culture组织发展：organization development，OD调查反馈：survey feedback质量圈：quality circles目标管理：management by objective，MBO全面质量管理：Total Quality Management，TQM 团队建设：team building九、职业计划与发展职业：career职业计划：career planning职业道路：career path职业发展：career development自我评价：self-assessment职业定位：career anchors十、绩效评价绩效评价：Performance Appraisal，PA小组评价：group appraisal业绩评定表：rating scales method关键事件法：critical incident method排列法：ranking method平行比较法：paired comparison硬性分布法：forced distribution method晕圈错误：halo error宽松：leniency严格：strictness360反馈：360-degree feedback叙述法：essay method集中趋势：central tendency十一、报酬与福利报酬与福利：compensation and benefits直接经济报酬：direct financial compensation间接经济报酬：indirect financial compensation非经济报酬：non-financial compensation公平：equity外部公平：external equity内部公平：internal equity员工公平：employee equity小组公平：team equity工资水平领先者：pay leaders现行工资率：going rate工资水平居后者：pay followers劳动力市场：labor market工作评价：job evaluation排列法：ranking method分类法：classification method因素比较法：factor comparison method评分法：point method海氏指示图表个人能力分析法：Hay Guide Chart-profile Method 工作定价：job pricing工资等级：pay grade工资曲线：wage curve工资幅度：pay range十二、福利和其它报酬问题员工股权计划：employee stock ownership plan，ESOP 交通补助：travel allowance奖金：bonus分红制：profit sharing十三、安全与健康的工作环境安全：safety健康：health频率：frequency rate紧张：stress角色冲突：role conflict催眠法：hypnosis酗酒：alcoholism十四、员工和劳动关系工会：union地方工会：local union行业工会：craft union产业工会：industrial union全国工会：national union谈判组：bargaining union集体协定：collective bargaining仲裁：arbitration罢工：strike内部员工关系：internal employee relations纪律：discipline纪律处分：disciplinary action降职：demotion调动：transfer晋升：promotion外企生存十大必备英语单词1、Performance (n.)人业绩、表现His performance this month has been less than sat isfactory.他这个月的业绩不是很令人满意。
外企会计科目英语
外企会计科目英语accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ，typically one year（通常是一年）资产负债表：balance sheet 可以不大写b利润表：income statements （or statements of income）利润分配表：retained earnings现金流量表：cash flows1，部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative人事部Human Resource行政部Admin.财务部Finance & Accounting产品供应Product Supply，例如产品调度员叫P S Planner2，人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk ，如会计文员为Accounting Clerk主任supervisor经理Manager总经理GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge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总监Director总会计师Finance Controller高级Senior 如高级经理为Senior Manager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帐目名词一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier''s cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks，Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax（VVULPT）payable应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying 其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value，Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes所有者权益类OWNERS'' EQUITY资本Capita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已归还投资Investment Returned公积资本公积Capital reserve资本（或股本）溢价Cpital（or Stock）premium 接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本（或股本）的普通股股利Common Stock dividends change to assets（or stock）未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture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劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue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 value5405 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所得税Income tax以前年度损益调整Prior year income adjustment。
外资企业会计科目·中英文对照
1101现金1111银行存款1121有价证券1131应收票据1141应收帐款1151坏帐准备1161预交所得税1171预付货款1181内部往来1191其他应收款1201待摊费用1301材料采购1401原材料1411包装物1421低值易耗品1431材料成本差异1441委托加工材料1451自制半成品1461产成品1471分期收款发出商品1491存货变现损失准备1501长期投资1511拨付所属资金1601固定资产1611累计折旧1701在建工程1801场地使用权1811工业产权及专有技术1821其他无形资产1901开办费1911筹建期间汇兑损失1921递延投资损失1931其他递延支出流动负债2101短期借款2111应付票据2121应付帐款2131应付工资2141应交税金2151应付股利2161预收货款2171其他应付款2181预提费用2191职工奖励及福利基金长期负债2201长期借款2211应付公司债2212应付公司债溢价或折价其他负债筹建期间汇兑收益资本总额中方投资3101实收资本3102已归还投资外方3111资本公积3121公司拨入基金3201储备基金3211企业发展基金3221利润归还投资外方3301本年利润3311未分配利润税后利润年初未分配利润年初未分配利润调整数可供投资人分配的利润已分配股利中方股利外方股利年末未分配利润4101生产成本直接材料进口材料直接工资在产品及自制半成品年初余额在产品及自制半成品年末余额产品生产成本产成品年初余额分期收款发出商品年初余额存货变现损失准备年末余额产成品年末余额分期收款发出商品年末余额存货变现损失准备年初余额4201制造费用工资折旧费修理费物料消耗低值易耗品摊销劳动保护费水电费瓣公费差旅费运输费保险费租赁费设计制图费试验检验费环境保护费存货盘亏(盘盈)销售佣金代销手续费装卸费销售服务费5101产品销售收入5102销售折扣与折让5111产品销售税金5121产品销售成本5131销售费用5141管理费用公司经费工会经费董事会费顾问费诉讼费税金场地使用费技术转让费无形资产摊销其他资产摊销职工培训费研究发展费坏帐损失交际应酬费5151财务费用5201其他业务收入5211其他业务支出5501营业外收入投资收益投资作价收益处理固定资产收益固定资产盘盈罚款收入以前年度收益5601营业外支出投资损失投资作价损失处理固定资产捐失固定资产盘亏罚款支出捐赠支出非常捐失以前年度捐失不减少流动资金的费用和捐失固定资产折旧无形资产及其它资产摊销处理固定资产捐失长期投资溢价摊销应付公司债折价摊销捐赠固定资产支出库存材料:原材料原料及主要材料辅助材料外购半成品修理用备件燃料包装物低值易耗品在途材料、委耗加工材料在产品自制半成品产成品分期收款发出商品各项存货全年平均余额每百元销售收入占用的存货资金存货周转天数存货中包括①已经提取变现损失准备的存货②可变现净值低于成本的其他存货③待虚理存货短缺及毁揖产品销售收入其中:出口产品销售收入内销产品销售收入销售折扣与折让产品销售净额产品销售税金产品销售成本出口产品销售成本产品销售毛利销售费用管理费用场地使用费财务费用利息支出汇兑损失产品销售利润其他业务利润营业利润营业外收入营业外支出利润总额固定资产清理收入收回长期投资投资转出固定资产减少无形资产增加长期借款增加储借基金和企业发展基金增加资本增加资本公积调整以前年度未分配利润和弥补亏损发行公司债current assetscash on handcash in bankmarketable securitiesnotes receivableaccount receivableprovision for bad debtsprepaid income taxadvances to suppliersinter company accountother receivablesprepaid expensesmaterials purchasedraw materialscontainerslow cost and short lived articlescost variances of materialsmaterials in outside processingsemi-finished goodsfinished goodsgoods on instalment salesprovision for loss on realization of inventory long-term investmentsfund to branchesfixed assetsaccumulated depreciationconstruction in progressland occupancy rightproprietary technology and patentsother intangible assetsorganization expensesexchange loss during the startup period deferred loss in investmentsother deferred expensescurrent liabilitiesshort-term loansnotes payableaccounts payableaccrued payrolltaxes payabledividends payableadvances from customersother payableaccrued expensesstaff and workers' bonus and welfare fund long-term liabilitieslong-term loansdebentures payablepremium or discount on debentures payable other liabilitiesexchange gains for organizingcapitalizationchinese investmentforeign inVestmentpaid-ins capitalinvestment returnedforeignerscapital surplusfund from head officereserve fundenterprise expansion fundprofit capitalised on return of investmentforeignerscurrent year profitundistributed profitspofit after taxretained earnings at beginning of yearadjustment of retained earnings at beginning of yearbalance of profit available for investor distributiondividends declaredChinese participantsforeign participantsretained earnings at end of yearcost of productiondirect materialsimported materialsdirect laborgoods in process and semi-finished goods at beginning of year goods in process and semi-finished goods at end of yearcost of goods manufacturedfinished goods at beginning of yearmerchandise shipped on instalment sales at oegmnmg of the year loss reserve on realization of inventories at beginning of the year finished goods at end of yearmerchandise shipped on instalment sales at end of the yearloss reserve on realization of inventories at end of the year manufacturing expensessalaries and wagesdepreciationrepairs and maintenanceconsumable supplieslow-priced and perishable articles (includingamortization)labor protection expenseswater and electricityoffice expensestravelling expensestransportation expensesinsurancerentdesigning and drawing expensesexperimental and inspection expensesenvironment protection expensesinventory shortage (average)selling commissionconsignment commissionloading and unloading expensesadvertisingselling service chargesalessales discount and allowancessales taxcost of salesselling expensesgeneral and administrative expensescompany's outlaylabour union duesexpenses of board of directors meetings advisory expensesaction feetaxespayment for the use of sitepayment for transfer of technologyamortization of other intangible assets amortization of other assetsexpenses for training staff and workersresearch and development expensesbad debtsentertainment expensesfinancial expensesincome from other operationsexpenses for other operationsnon-operating incomeincome on investmentincome on capitalized value of investment income on disposal of fixed assetsoverage of fixed assetspenalty and fine receivedincome of previous yearsnon-operating expensesloss on investmentloss on capitalized value of investmentloss on disposal of fixed assetsshortage of fixed assetspenalty and fine paidcontribution and donationextraordinary lossexpenses and losses of previous yearsamounts not affecting working capital depreciation of fixed assetsamortization oCintangible and other assetsloss from disposal of fixed assetsamortization of premium on long term investments amortization of discount on bonds payables donated fixed assetsexnensesstores in stock:materials and suppliesraw materialsauxiliarymaterialssemi-products purchasedspare parts for repair and maintenancefuelcontainerslow-priced and perishable articlesstores in transitstores in outside processinggoods in processsemi-finished goodsfinished goodsmerchandise shipped on instalment salesaverage balance of inventories for the yearamount of inventories per 100 Yuan of saleslength of inventory turnover (days)inventory balance includinginventories drew loss reserve from realizationother inventories of which net realizable value is lower than cost shortage and spoilage of inventories to be written offsales of productsincluding: export saleshome sales:sales discount and allowancesnet salessales taxcost of salescost of export salesgross profit on salesselling expensesgeneral and administrative expensespayment for use of sitefinancial expensesinterest expensesexchange lossprofit on salesprofit from other operationsoperating profitnon-operating incomenon-operating expensestotal profitproceeds from disposal of fixed assetsdecrease of long term investmentsfixed assets transferred out as investmentsdecrease of intangible assetsincrease of long term loansincrease of reserve funds and expansion fundsincrease of capitalincrease of capital surplusadjusting retained earnings of previous years and deficit coverage increase of bonds。
外企常用英文短语
5S : 5S管理ERP : 企业资源规划(Enterprise Resource Planning)FAE : 应用工程师(Field Application Engineer)FCST : 预估(Forecast)FQC : 成品质量管理(Finish or Final Quality Control)IPQC: 制程质量管理(In-Process Quality Control)IQC : 进料质量管理(Incoming Quality Control)ISO : 国际标准组织(International Organization for Standardization) ISAR: 首批样品认可(Initial Sample Approval Request)MRP : 物料需求规划(Material Requirement Planning)MRPII : 制造资源计划(Manufacturing Resource Planning)NFCF : 更改预估量的通知Notice for Changing ForecastOEM : 委托代工(Original Equipment Manufacture)ODM : 委托设计与制造(Original Design & Manufacture)OLAP : 在线分析处理(On-Line Analytical Processing)OLTP : 在线交易处理(On-Line Transaction Processing)OPT : 最佳生产技术(Optimized Production Technology)OQC : 出货质量管理(Out-going Quality Control)PDCA : PDCA管理循环(Plan-Do-Check-Action)PDM : 产品数据管理系统(Product Data Management)PERT : 计划评核术(Program Evaluation and Review Technique) PO : 订单(Purchase Order)POH : 预估在手量(Product on Hand)PR : 采购申请Purchase RequestQA : 品质保证(Quality Assurance)QC : 质量管理(Quality Control)QCC : 品管圈(Quality Control Circle)QE : 品质工程(Quality Engineering)RCCP : 粗略产能规划(Rough Cut Capacity Planning) RMA : 退货验收Returned Material ApprovalROP : 再订购点(Re-Order Point)SCM : 供应链管理(Supply Chain Management) SFC : 现场控制(Shop Floor Control)SIS : 策略信息系统(Strategic Information System) SO : 订单(Sales Order)SOR : 特殊订单需求(Special Order Request)SPC : 统计制程管制(Statistic Process Control) TOC : 限制理论(Theory of Constraints)TPM : 全面生产管理Total Production Management TQC : 全面质量管理(Total Quality Control)TQM : 全面品质管理(Total Quality Management) WIP : 在制品(Work In Process)AVL认可的供货商(Approved Vendor List)BOM物料清单(Bill Of Material)BSC平衡记分卡(Balanced ScoreCard)CRP产能需求规划(Capacity Requirement Planning)FQC成品质量管理(Finish or Final Quality Control)SCM供应链管理(Supply Chain Management)外企公司常用缩写：1、RGDS: Regards2、TKS: Thanks3、ASAP: As soon as posible 越快越好4、BTW: By the way 顺便说一下5、FW: Foward 提出6、COD: Code of conduct 公司行为规范准则7、OL: Office lady 办公室女职员8、EG: For example9、FYI: For you information 意思是不管你的事，你看一下就好了10、ETC: Estimated time of complete 预计完成时间11、ETS: Estimated time of shipping 预计船期12、NG: No good 不合格13、FNG: Fucking new guy 常指把事情搞得一团糟的新员工14、CC: Carbon copy 抄送在外企必会的英文单词:1、Stand up meeting 非正式的短会，比如说三两个人站在过道中间讨论一下事情，老外喜欢这样干；2、Background 俺到外企上班了，那可是外企！像什么IBM什么的，用字母当公司名的那可都是大外企，不是什么民企能够比拟的！记得找工作的时候，人力资源部(俺这叫HR)的领导看着我的简历说，你的background不错，俺心里就一阵兴奋，心想这可真到外企了呀！3、Conference Call 这可是俺们的主要工作方式，有道是大call三六九，小call天天有，有事咱就call一下，call完该干吗咱还干吗呀！4、Aggressive 这是俺们领导表扬和批评人用的：“小×，你最近可是很不aggressive啊！”于是，俺是每天很aggressive地上班，很aggressive地下班。
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外卜辅料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 other payables-unemployment insurance other payables-trade union其他应付款项 - 其他（ 员工） other liabilities toemployees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 pricevariance 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 changeunfinished 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 其他应付款项 - 失业保险 其他应付款项 - 工会经费盈余公积 -法定公益金 statutory public welfare fund留存收益 retained earning利润分配 -其他转入 profit allocation-transfered from others利润分配 -提取法定盈余公积 profit allocation-legal surplus reserves利润分配 -提取法定公益金 profit allocation-statutory welfare fund利润分配 - 提取职工奖励及福利基金 profit allocation-emplyee welfare 利润分配 -提取任意盈余公积 profit allocation-discretionary surplus reserve利润分配 -应付普通股股利 profit allocation-dividend payable利润分配 -转作资本 profit allocation-transfer into capital本年利润 undistributed profit直接人工 -岗位工资 Direct labor post salary直接人工 -绩效工资及奖金 Direct labor-Bonus wages直接人工 -加班费 Direct labor-Overtime premiums直接人工 -社保费用及法定津贴 Direct labor-Statutory social expense 预提直接人工费用 Accrual expenses - wages- 伙食费用及补贴 wages welfare - expensesfor food - 托费 wages welfare - subsidy for kindergarten - 子女及家庭补贴 wages welfare - subsidy for bady,family - 职工疗养费 wages welfare - employee recuperate - 医务人员工资 wages welfare-salary infirmary employee - 医药费用及补贴 wages welfare - medical expenses - 其他 wages welfare - others - 补充养老金 wages welfare - additional pension 预提直接人工福利费 Accrual expenses - wages welfare 管理人员-加班费 Salary-overtime premiums管理人员-绩效工资及奖金 Salary-bo nus salary 管理人员 -岗位工资 Salary-post salary 管理人员-社保费用及法定津贴 Salary-Social security payme nts预提管理人员工资 Accrual expense- salary管理人员福利费 -伙食费用及补贴 salary welfare-expenses for food 管理人员福利费 -托费 salary welfare-subsidy for kindergarten 管理人员福利费 -子女及家庭补贴 salary welfare-subsidy for family管理人员福利费 -职工疗养费 salary welfare-employee recuperate 管理人员福利费 -医务人员工资 salary welfare-salaryinfirmary employees 管理人员福利费 -医药费用及补贴 salary welfare-medical expenses管理人员福利费 -其他 salary welfare-others 管理人员福利费 -补充养老金 additional pension预提管理人员福利费 Accrual expense- salary welfare外方人员工资 Expatriate salary交通补贴 Transportation allowance班车费 Company bus expenses工会费 Trade union expense培训费 Training expense 生产类劳务费 personal leasing expenses production 失业保险费 unemployment insurance expense 公积金 housing fund 劳动保护费 labor protection expense 培训费 training expense 医疗保险费 medical insurance 养老金 Pension 费用工报酬 back staff expensesfund 直接人工福利费直接人工福利费 直接人工福利费 直接人工福利费 直接人工福利费 直接人工福利费 直接人工福利费 直接人工福利费折旧（IFRS） Depreciation on tangible assets（IFRS）无形资产摊销（本地）Depreciation on intangible assets（local）机器及设备维修费Machinery and equipment maintenance 运输费（进货） - 国内Incoming freight-domestic 运输费（进货） - 国外Incoming freight- foreign 运输费（内部） Interplant freight 运费（出货）- 国内Outgoing freights domestic 运费（出货）- 国外outgoing freight - foreign 保险Insurance 土地租赁费leasing（land）仓库及房屋租赁费leasing storage & building 办公设备租赁费leasing office equipment 机械及设备租赁费leasing machinery and equipment 消耗-未列入物料清单包装材料Consumption Package Material not in BOM 消耗-易耗品Consumption Expendable Items 消耗- 备件Comsumption Spare parts消耗-未列入物料清单辅料Consumption aux.material not in BOM 其他低值易耗品spare part and small tools 润滑剂消耗Lubricant报废-未列入物料清单包装材料Scrap packaing material not in BOM 报废- 易耗品Scrap expendable items 报废- 备件Scrap spare parts报废-未列入物料清单辅料Scrap aux.material not in BOM 办公用品Office supplies 产成品领用（非销售） Consumption finished goods（cost element）差旅费travel expenses交通费traffic and commuting expenses domestic 业务招待费business entertainment 出国差旅费travel expenses for abroad trip 会议费cost external entertainment 试验检验费Testing expense 其他外部服务费用Other external service 咨询费consulting fee 佣金commision 包装费packaging expenses 展览费exhibition expenses广告费advertisement expenses 产品质保三包费用-一般费用warranty general 产品质保三包费用-预提费用provision for warranty 其他费用other expenses 企业宣传费corporate publicity expenses 厂区维护费building maintenance 车船使用税vehicle tax 税费(印花税) fees and tax(stamp duty) 河道管理费fees for riverway 坏帐准备provisions-bad debt 存货跌价准备provisions-decline in value of inventory 存货盘亏Loss-inventory differences 存货盘盈Gain-inventory differences 招聘费recruiting cost 解聘费termination expense 邮递费postage expense 通讯费telecommunication expenses 汇兑损失Loss from exchange rate difference 汇兑收益Gain from exchange rate difference 银行手续费bank commission 银行利息支出Interest payments for long term loans 银行利息收入- 其他Interest income from other funds 银行利息收入- 短期Interest Income short term funds 营业外支出- 固定资产处置(IFRS) Loss-disposal/sale of fixed asset(IFRS) 营业外支出-固定资产处置(本地) Loss-disposal/sale of fixed asset(local) 营业外支出- 固定资产报废盘亏损失(IFRS) Loss resulting from scraped asset(IFRS) 营业外支出-固定资产报废盘亏损失(本地) Loss resulting from scraped asset(local) 营业外支出- 罚款支出penalty expenses 营业外支出- 捐赠支出Charitable Contributions 营业外支出- 固定资产减值准备provision-impairment loss on fixed asset 非常损失Extraordinary expenses 主营业务收入sales revenue 其他业务收入- 贸易商品销售Trading goods sales 其他业务收入- 模具收入revenue-reimburse tooling cost 其他业务收入- 技术开发收入revenue-reimburse development cost 其他业务收入- 包装收入packaging revenue 其他业务收入- 运输收入transport revenue 其他业务收入- 废品出售scrap revenue 其他业务收入- 其他other revenue 其他业务收入- 租赁收入rentalrevenue 营业外收入- 固定资产处置(IFRS) Gain-fixed assets disposal/sale(IFRS) 营业外收入-固定资产处置(本地) Gain-fixed assets disposal/sale(local) 营业外收入- 固定资产盘盈及升值(IFRS) Revenue from Write-up (IFRS) 营业外收入-固定资产盘盈及升值(本地) Revenue from Write-up (local) 营业外收入- 资产出售Revenue from Asset Sale 资产出售收入结转Revenue clearing account Asset Sale 营业外收入- 其他Other non-operating income主营业务成本- 产品成本Cost of goods sold(no cost element) 主营业务成本- 成本差异variance settlement(no cost element) 其他业务支出- 贸易商品tranding goods consumption 其他业务支出- 营业税business tax 产成品报废Scrapping finished goods 贸易商品报废Trading goods scrap 未实现汇兑损失loss-unrealized exchange rate differences 未实现汇兑收益Gain from unrealized exchange rate differences 所得税income tax其他业务支出Cost for other business。
外企各部门英文名称
总公司 Head Office分公司 Branch Office营业部 Business Office人事部 Personnel Department人力资源部 Human Resources Department总务部 General Affairs Department财务部 General Accounting Department销售部 Sales Department促销部 Sales Promotion Department国际部 International Department出口部 Export Department进口部 Import Department公共关系 Public Relations Department广告部 Advertising Department企划部 Planning Department产品开发部 Product Development Department研发部 Research and Development Department(R&D) 秘书室 Secretarial Pool采购部 Purchasing Department工程部 Engineering Department行政部 Admin. Department人力资源部 HR Department市场部 Marketing Department技术部 Technolog Department客服部 Service Department行政部: Administration财务部 Financial Department总经理室、Direcotor, or President副总经理室、Deputy Director, or Vice president 总经办、General Deparment采购部、Purchase & Order Department工程部、Engineering Deparment研发部、Research Deparment生产部、Productive Department销售部、Sales Deparment广东业务部、GD Branch Deparment无线事业部、Wireless Industry Department拓展部 Business Expending Department物供部、Supply DepartmentB＆D business and development 业务拓展部Marketing 市场部Sales 销售部HR 人力资源部Account 会计部PR people relationship 公共关系部OFC (Office, 但不常见) / OMB = Office of Management and Budget 办公室Finance 财务部MKTG (Marketing) 市场部R&D (Research & Development) 研发部MFG (Manufacturing) 产品部Administration Dept. 管理部Purchasing Dept 采购部Chairman/President Office // Gerneral Manager office or GM office 总经理办公室Monitor & Support Department 监事会Strategy Research 战略研究部personnel system 人事制度personnel management 人事管理office hour 办公时间company time 工作时间work hour 工作时间eight-hour shift 八小时工作制shift 轮班morning session 上午班evening/night shift 小/大夜班day shift 日班attendance book 签到本late book 迟到本day off 休息日coffee break 上班中的休息时间workday 工作日working condition 工作环境work permit 工作证work overtime 加班holiday rotation 节假日轮流值班traveling allowance(for official trip) 差旅费payroll 工资册salary 薪水（指付给一个人的固定劳动补偿）wage 工资（为劳动或服务所付的报酬，尤指按小时、天数、周或按工作量所付的薪酬）salary raise 加薪windfall 外快annual pension 年薪year-end bonus 年终奖bonus 奖金premium 红利overtime pay 加班费punch the clock 打卡time recorder 打卡机sneak out 开溜internship 实习on probation 试用probation staff 试用人员agreement of employment 聘书evaluation of employee 员工考核employee evaluation form 考核表merit pay 绩效工资dock pay 扣薪unpaid leave 无薪假before-tax salary 税前薪水income tax 所得税take-home pay/after-tax salary 税后净薪release pay 遣散费severance pay 解雇费salary deduction 罚薪casual leave 事假sick leave 病假“五险一金”endowment insurance 养老保险medical insurance 医疗保险unemployment insurance 失业保险employment injury insurance 工伤保险maternity insurance 生育保险housing fund 住房公积金。
国际会计科目对照表中英
所有者权益类会计科目中英对照
实收资本科目：Paid-in Capital
资本公积科目： Additional Paid-in
Capital
所有者权益科目： Ow积科目：Surplus Re se r ve
成本类会计科目中英对照
直接材料费用： Direct Material Expense
直接人工费用： Direct Labor Expense
制造费用： Manufacturing Expense
其他成本： Other Costs
损益类会计科目中英对照
营业收入 revenue
营业成本 cost of
sales
营业税金及 附加 tax and
surcharges
期间费用 period expenses
损益类科目：用于核算企业在 一定期间内所取得的经营成果
资产类会计科目中英对照
现金 Cash
应收账款 Accounts Receivable
存货 Inventory
固定资产 Fixed Assets
负债类会计科目中英对照
负债类会计科目中英对照：Liabilities 流动负债类会计科目中英对照：Current Liabilities 长期负债类会计科目中英对照：Long-Term Liabilities 其他负债类会计科目中英对照：Other Liabilities
添加标题
添加标题
添加标题
添加标题
负债类科目：用于记录企业负债 状况，如应付账款、短期借款等
损益类科目：用于记录企业收入 和费用状况，如主营业务收入、 管理费用等
会计科目使用范围
资产类科目：用于核算企业拥 有或控制的各类资产价值
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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盈余公积-法定公益金 statutory public welfare fund留存收益 retained earning利润分配-其他转入 profit allocation-transfered from others利润分配-提取法定盈余公积 profit allocation-legal surplus reserves利润分配-提取法定公益金 profit allocation-statutory welfare fund利润分配-提取职工奖励及福利基金 profit allocation-emplyee welfare fund 利润分配-提取任意盈余公积 profit allocation-discretionary surplus reserve利润分配-应付普通股股利 profit allocation-dividend payable利润分配-转作资本 profit allocation-transfer into capital本年利润 undistributed profit直接人工-岗位工资 Direct labor post salary直接人工-绩效工资及奖金 Direct labor-Bonus wages直接人工-加班费 Direct labor-Overtime premiums直接人工-社保费用及法定津贴 Direct labor-Statutory social expense预提直接人工费用 Accrual expenses - wages直接人工福利费-伙食费用及补贴 wages welfare - expensesfor food直接人工福利费-托费 wages welfare - subsidy for kindergarten直接人工福利费-子女及家庭补贴 wages welfare - subsidy for bady,family 直接人工福利费-职工疗养费 wages welfare - employee recuperate直接人工福利费-医务人员工资 wages welfare-salary infirmary employee 直接人工福利费-医药费用及补贴 wages welfare - medical expenses直接人工福利费-其他 wages welfare - others直接人工福利费-补充养老金 wages welfare - additional pension预提直接人工福利费 Accrual expenses - wages welfare管理人员–加班费 Salary-overtime premiums管理人员–绩效工资及奖金 Salary-bonus salary管理人员-岗位工资 Salary-post salary管理人员–社保费用及法定津贴 Salary-Social security payments预提管理人员工资 Accrual expense- salary管理人员福利费-伙食费用及补贴 salary welfare-expenses for food管理人员福利费-托费 salary welfare-subsidy for kindergarten管理人员福利费-子女及家庭补贴 salary welfare-subsidy for family管理人员福利费-职工疗养费 salary welfare-employee recuperate管理人员福利费-医务人员工资 salary welfare-salaryinfirmary employees 管理人员福利费-医药费用及补贴 salary welfare-medical expenses管理人员福利费-其他 salary welfare-others管理人员福利费-补充养老金 additional pension预提管理人员福利费 Accrual expense- salary welfare外方人员工资 Expatriate salary交通补贴 Transportation allowance班车费 Company bus expenses工会费 Trade union expense培训费 Training expense生产类劳务费 personal leasing expenses production失业保险费 unemployment insurance expense公积金 housing fund劳动保护费 labor protection expense培训费 training expense医疗保险费 medical insurance养老金 Pension费用工报酬 back staff expenses折旧(IFRS) Depreciation on tangible assets(IFRS)无形资产摊销(本地) Depreciation on intangible assets(local)机器及设备维修费 Machinery and equipment maintenance运输费(进货) -国内 Incoming freight-domestic运输费(进货) -国外 Incoming freight- foreign运输费(内部) Interplant freight运费(出货)-国内 Outgoing freights domestic运费(出货)-国外 outgoing freight - foreign保险 Insurance土地租赁费 leasing(land)仓库及房屋租赁费 leasing storage & building办公设备租赁费 leasing office equipment机械及设备租赁费 leasing machinery and equipment消耗-未列入物料清单包装材料 Consumption Package Material not in BOM 消耗-易耗品 Consumption Expendable Items消耗-备件 Comsumption Spare parts消耗-未列入物料清单辅料 Consumption not in BOM其他低值易耗品 spare part and small tools润滑剂消耗 Lubricant报废-未列入物料清单包装材料 Scrap packaing material not in BOM报废-易耗品 Scrap expendable items报废-备件 Scrap spare parts报废-未列入物料清单辅料 Scrap not in BOM办公用品 Office supplies产成品领用(非销售) Consumption finished goods(cost element)差旅费 travel expenses交通费 traffic and commuting expenses domestic业务招待费 business entertainment出国差旅费 travel expenses for abroad trip会议费 cost external entertainment试验检验费 Testing expense其他外部服务费用 Other external service咨询费 consulting fee佣金 commision包装费 packaging expenses展览费 exhibition expenses广告费 advertisement expenses产品质保三包费用-一般费用 warranty general产品质保三包费用-预提费用 provision for warranty其他费用 other expenses企业宣传费 corporate publicity expenses厂区维护费 building maintenance车船使用税 vehicle tax税费(印花税) fees and tax(stamp duty)河道管理费 fees for riverway坏帐准备 provisions-bad debt存货跌价准备 provisions-decline in value of inventory存货盘亏 Loss-inventory differences存货盘盈 Gain-inventory differences招聘费 recruiting cost解聘费 termination expense邮递费 postage expense通讯费 telecommunication expenses汇兑损失 Loss from exchange rate difference汇兑收益 Gain from exchange rate difference银行手续费 bank commission银行利息支出 Interest payments for long term loans银行利息收入-其他 Interest income from other funds银行利息收入-短期 Interest Income short term funds营业外支出-固定资产处置(IFRS) Loss-disposal/sale of fixed asset(IFRS) 营业外支出-固定资产处置(本地) Loss-disposal/sale of fixed asset(local) 营业外支出-固定资产报废盘亏损失(IFRS) Loss resulting from scraped asset(IFRS)营业外支出-固定资产报废盘亏损失(本地) Loss resulting from scraped asset(local)营业外支出-罚款支出 penalty expenses营业外支出-捐赠支出 Charitable Contributions营业外支出-固定资产减值准备 provision-impairment loss on fixed asset 非常损失 Extraordinary expenses主营业务收入 sales revenue其他业务收入-贸易商品销售 Trading goods sales其他业务收入-模具收入 revenue-reimburse tooling cost其他业务收入- 技术开发收入 revenue-reimburse development cost其他业务收入-包装收入 packaging revenue其他业务收入-运输收入 transport revenue其他业务收入-废品出售 scrap revenue其他业务收入-其他 other revenue其他业务收入-租赁收入 rental revenue营业外收入-固定资产处置(IFRS) Gain-fixed assets disposal/sale(IFRS) 营业外收入-固定资产处置(本地) Gain-fixed assets disposal/sale(local) 营业外收入-固定资产盘盈及升值(IFRS) Revenue from Write-up (IFRS)营业外收入-固定资产盘盈及升值(本地) Revenue from Write-up (local)营业外收入-资产出售 Revenue from Asset Sale资产出售收入结转 Revenue clearing account Asset Sale营业外收入-其他 Other non-operating income主营业务成本-产品成本 Cost of goods sold(no cost element)主营业务成本-成本差异 variance settlement(no cost element)其他业务支出-贸易商品 tranding goods consumption其他业务支出-营业税 business tax产成品报废 Scrapping finished goods贸易商品报废 Trading goods scrap未实现汇兑损失 loss-unrealized exchange rate differences未实现汇兑收益 Gain from unrealized exchange rate differences所得税 income tax其他业务支出 Cost for other business。