与账目有关的会计词汇（下）

　　下面是学习啦小编整理的与账目有关的会计词汇，欢迎大家阅读!

　　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 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