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中國會計科目的中英文對照5/5  Post By：7/2/2014 3:29:40 PM [显示全部帖子]
收入 Income業務收入 OPERATING INCOME5101 主營業務收入 Prime operating revenue產品銷售收入 Sales revenue服務收入 Service revenue5102 其他業務收入 Other operating revenue材料銷售 Sales materials代購代售包裝物出租 Wrappage lease出讓資產使用權收入 Remise right of assets revenue返還所得稅 Reimbursement of income tax其他收入 Other revenue5201 投資收益 Investment income短期投資收益 Current investment income長期投資收益 Long-term investment income計提的委託貸款減值準備 Withdrawal of entrust loans reserves5203 補貼收入 Subsidize revenue國家扶持補貼收入 Subsidize revenue from country其他補貼收入 Other subsidize revenue5301 營業外收入 NON-OPERATING INCOME非貨幣性交易收益 Non-cash deal income現金溢餘 Cash overage處置固定資產淨收益 Net income on disposal of fixed assets出售無形資產收益 Income on sales of intangible assets固定資產盤盈 Fixed assets inventory profit罰款淨收入 Net amercement income支出 Outlay業務支出 Revenue charges5401 主營業務成本 Operating costs產品銷售成本 Cost of goods sold服務成本 Cost of service5402 主營業務稅金及附加 Tax and associate charge營業稅 Sales tax消費稅 Consumption tax城市維護建設稅 Tax for maintaining and building cities資源稅 Resources tax土地增值稅 Increment tax on land value5405 其他業務支出 Other business expense銷售其他材料成本 Other cost of material sale其他勞務成本 Other cost of service其他業務稅金及附加費 Other tax and associate charge
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