會計常用詞匯漢譯英6

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主營業(yè)務(wù)收入 Prime operating revenue
    產(chǎn)品銷售收入 Sales revenue
    服務(wù)收入 Service revenue
    其他業(yè)務(wù)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(chǎn)使用權(quán)收入 Remise right of assets revenue
    返還所得稅 Reimbursement of income tax
    其他收入 Other revenue
    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
    計提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves
    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 revenue
    營業(yè)外收入 NON-OPERATING INCOME
    非貨幣性交易收益 Non-cash deal income
    現(xiàn)金溢余 Cash overage
    處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets
    出售無形資產(chǎn)收益 Income on sales of intangible assets
    固定資產(chǎn)盤盈 Fixed assets inventory profit
    罰款凈收入 Net amercement income
    支出 Outlay
    業(yè)務(wù)支出 Revenue charges
    主營業(yè)務(wù)成本 Operating costs
    產(chǎn)品銷售成本 Cost of goods sold
    服務(wù)成本 Cost of service
    主營業(yè)務(wù)稅金及附加 Tax and associate charge
    營業(yè)稅 Sales tax
    消費稅 Consumption tax
    城市維護建設(shè)稅 Tax for maintaining and building cities
    資源稅 Resources tax
    土地增值稅 Increment tax on land value
    5405 其他業(yè)務(wù)支出 Other business expense
    銷售其他材料成本 Other cost of material sale
    其他勞務(wù)成本 Other cost of service
    其他業(yè)務(wù)稅金及附加費 Other tax and associate charge
    費用 Expenses
    營業(yè)費用 Operating expenses
    代銷手續(xù)費 Consignment commission charge
    運雜費 Transpotation
    保險費 Insurance premium
    展覽費 Exhibition fees
    廣告費 Advertising fees
    管理費用 Adminisstrative expenses
    職工工資 Staff Salaries
    修理費 Repair charge
    低值易耗攤銷 Article of consumption
    辦公費 Office allowance
    差旅費 Travelling expense
    工會經(jīng)費 Labour union expenditure
    研究與開發(fā)費 Research and development expense
    福利費 Employee benefits/welfare
    職工教育經(jīng)費 Personnel education
    待業(yè)保險費 Unemployment insurance