外销员外贸外语辅导：会计常用词汇表

标签：外销员考试真题,外销员考试试题及答案,http://www.jiaoshi66.com 外销员外贸外语辅导：会计常用词汇表,
　　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 www.jiaoshi66.com 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

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