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外销员外贸外语辅导:会计常用词汇表

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  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 value
  5405 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

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