審計類財會英語2

字號:

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