產(chǎn)品(商品)銷售收入:Revenue of sales of products (commodities)
出口產(chǎn)品銷售收入:sales income of export products
銷售折扣與折讓:Discount& transfer of sales
產(chǎn)品銷售凈額;Net value of sales of products
產(chǎn)品銷售稅金/成本:sales tax/cost of products
出口產(chǎn)品銷售成本:Sales cost of export products
銷售費(fèi)用(經(jīng)營費(fèi)用):Sales expense (operation expense)
產(chǎn)品銷售利潤:Sales profits of products
加:其他業(yè)務(wù)利潤:Add: other business profits
營業(yè)/管理/財務(wù)費(fèi)用;operation/overhead / finance expense
利息支出(減利息收入):Interest expense (Less: interest income)
匯兌損失(減匯兌收益):Exchange loss(exchange income)
營業(yè)利潤:Operation profits
投資收益;Return on investment
主營業(yè)務(wù)收入:Revenue of main business
主營業(yè)務(wù)成本:cost of main business
主營業(yè)務(wù)稅金及附加:Tax & surtax of main business
營業(yè)外收入/支出:Non-operation income /expense
投資收益:return on business
補(bǔ)貼收入:subsidy income
以前年度損益調(diào)整:Adjustment for profits & loss of previous year
所得稅:income tax
利潤分配表:Profits Distribution Statement
法定盈余公積:legal surplus accumulation
法定公益金:Legal commonweal funds
年初/末 未分配利潤: Undistributed profits of opening / closing year
已彌補(bǔ)虧損:Loss being made up
可供所有者分配的利潤:Profits distributable to owner
已分配股利:Distributed dividends
其他轉(zhuǎn)入:other transferred in
提取法定公益金:Retained legal commonweal funds
提取職工獎勵及福利基金:Retained employee's bonus & welfare funds
提取儲備基金:retained reversed funds
提取企業(yè)發(fā)展基金:retained enterprise development funds
利潤歸還投資:Retained profits into investor
應(yīng)付優(yōu)先股/普通股股利:Dividends payable to preference / common stock
提取任意盈余基金:Retained random surplus accumulation
轉(zhuǎn)作資本的普通股股利:Dividends of common stock transferred into capital
附注:annotation to
《企業(yè)法人營業(yè)執(zhí)照》:Business License for Legal Person
經(jīng)營期限:operation period
投產(chǎn):begin to produce
采用的會計政策:Accounting policies implemented
《企業(yè)會計準(zhǔn)則》:Accounting Standard for Enterprises
《工業(yè)企業(yè)會計制度》:Accounting System for Industrial Enterprise
會計期間:Fiscal year
記賬原則和計價基礎(chǔ):Accounting principle and valuation basis
會計核算;Accounting records
以權(quán)責(zé)發(fā)生制為原則;base on accrual-basis principle
出口產(chǎn)品銷售收入:sales income of export products
銷售折扣與折讓:Discount& transfer of sales
產(chǎn)品銷售凈額;Net value of sales of products
產(chǎn)品銷售稅金/成本:sales tax/cost of products
出口產(chǎn)品銷售成本:Sales cost of export products
銷售費(fèi)用(經(jīng)營費(fèi)用):Sales expense (operation expense)
產(chǎn)品銷售利潤:Sales profits of products
加:其他業(yè)務(wù)利潤:Add: other business profits
營業(yè)/管理/財務(wù)費(fèi)用;operation/overhead / finance expense
利息支出(減利息收入):Interest expense (Less: interest income)
匯兌損失(減匯兌收益):Exchange loss(exchange income)
營業(yè)利潤:Operation profits
投資收益;Return on investment
主營業(yè)務(wù)收入:Revenue of main business
主營業(yè)務(wù)成本:cost of main business
主營業(yè)務(wù)稅金及附加:Tax & surtax of main business
營業(yè)外收入/支出:Non-operation income /expense
投資收益:return on business
補(bǔ)貼收入:subsidy income
以前年度損益調(diào)整:Adjustment for profits & loss of previous year
所得稅:income tax
利潤分配表:Profits Distribution Statement
法定盈余公積:legal surplus accumulation
法定公益金:Legal commonweal funds
年初/末 未分配利潤: Undistributed profits of opening / closing year
已彌補(bǔ)虧損:Loss being made up
可供所有者分配的利潤:Profits distributable to owner
已分配股利:Distributed dividends
其他轉(zhuǎn)入:other transferred in
提取法定公益金:Retained legal commonweal funds
提取職工獎勵及福利基金:Retained employee's bonus & welfare funds
提取儲備基金:retained reversed funds
提取企業(yè)發(fā)展基金:retained enterprise development funds
利潤歸還投資:Retained profits into investor
應(yīng)付優(yōu)先股/普通股股利:Dividends payable to preference / common stock
提取任意盈余基金:Retained random surplus accumulation
轉(zhuǎn)作資本的普通股股利:Dividends of common stock transferred into capital
附注:annotation to
《企業(yè)法人營業(yè)執(zhí)照》:Business License for Legal Person
經(jīng)營期限:operation period
投產(chǎn):begin to produce
采用的會計政策:Accounting policies implemented
《企業(yè)會計準(zhǔn)則》:Accounting Standard for Enterprises
《工業(yè)企業(yè)會計制度》:Accounting System for Industrial Enterprise
會計期間:Fiscal year
記賬原則和計價基礎(chǔ):Accounting principle and valuation basis
會計核算;Accounting records
以權(quán)責(zé)發(fā)生制為原則;base on accrual-basis principle