外企科目中英文對照

1、外企科目中英文對照 預付帳款 -存貨 downpayment made for inventories在途物資 Goods in transit原材料 - 鋁 Raw Material - Aluminium原材料 - 其他 BOM外輔料 Auxiliary materials not in BOM 包裝材料 -已列入物料清單 Packaging Material in BOM 包裝材料 -未列入物料清單 Packaging Material not in BOM 低值易耗品 - 消耗品 LVA-expendable items 半成品 Semi-finished goods在制品 ( 生產定

2、單 ) Work in process(production orders)產成品 Finished goods 外購商品 Trading goods 存貨跌價準備 - 材料 Provision-value decline of material 存貨跌價準備 - 半成品 Provision-value decline of semi-finished 存貨跌價準備 - 產成品 Provision-value decline of finished good 發(fā)出商品 Goods sent out 待攤費用 Deferred expenses 機械及設備租賃 (IFRS) Machinery

3、and equipment lease (IFRS) 機械及設備 (IFRS) Machinery and equipment (IFRS)無形資產減值準備 (本地 ) Provision-impairment loss-intangi. Asset(LOCAL) 經營活動長期待攤費用 Long term operating deferred expenses 短期借款 -財務公司 Short-term loan - SAIC Finance 無發(fā)票物料應付款項 Payable for material without invoice 應付帳款 -寄售 Consignment payables

4、 應付賬款 -國內 Accounts payable-domestic 應付賬款 -國外 Accounts payable-foreign 應付賬款 -關聯公司 Accounts payable associated companies 預收賬款 Downpayment received 應付工資 -上年結轉 Salary payable to employee-prior year 應付工資 -應計 Accrual salary expenses 應付福利費 - 應計 Accrued welfare expenses 應交增值稅 -進項稅額 Input VAT 應交增值稅 -已交稅金 VAT

5、 paid 應交增值稅 - 轉出未交增值稅 Transfer-out of unpaid VAT 應交增值稅 - 減免稅款 VAT deductions and exemptions 應交增值稅 -銷項稅額 Output VAT 應交增值稅 - 出口退稅 Refund of export VAT 應交增值稅 - 進項稅額轉出 Transfer-out of input VAT 應交增值稅 - 出口抵減內銷產品應納稅 Export duty deductible-domestic sales 應交增值稅 - 轉出多交增值稅 Transfer-out of overpaid VAT 應交增值稅 -

6、未交增值稅 Unpaid VAT應交消費稅 excise tax payable 應交所得稅 income tax payable應交車船使用稅 vehicle tax payable應交個人所得稅 （代扣代繳 ） Individual Income tax payable應交關稅 Custom Duty payable其他應交款 - 河道管理費 riverway management charges 其他應付款項 - 公積金，養(yǎng)老金 other payables-housing fund其他應付款項 - 教育基金 其他應付款項 - 醫(yī)療保險other payables-training fu

7、nds other payables-medical insurance其他應付款項 - 失業(yè)保險 other payables-unemployment insurance 其他應付款項 - 工會經費 other payables-trade union 其他應付款項 -其他（員工） other liabilities to employees其他投資活動應付款 other payable for investing activities 預提費用 -利息費用 Accrued interest expense 預提費用 - 維修費 Accrual-maintenance預提費用 -技術開發(fā)費

8、 Accrual-royalties and developing expense 預提費用 -租賃費 Accrual-leasing expense預提費用 -產品質保三包費用 Accrual-warranty expense原材料消耗 - 其他組件 Raw material consumption-Other component 列入物料清單內包裝材料消耗 Consumption packaging material in BOM 半成品消耗 Consumption semi-finished goods 物料差異 Material variance 采購價格差異 Purchasing p

9、rice variance 物料用量差異 Material usage variance 報廢原材料 - 其他組件 Scrap Raw Material Other Components 報廢已列入物料清單包裝材料 Scrapping Packaging Material in BOM 報廢半成品 Scrapping semi-finished goods 完工結轉 （生產訂單） Manufacturing output 半成品庫存變動 （委外結轉 ） Inventory change unfinished good（w/o CE） 生產產出差異 manufacturing output va

10、riance 外部加工費 （ 委外 ） External processing cost（without time） 外協加工工序 Extended work bench 能源- 電費 energy-electricity 能源-天然氣費 energy-natural gas 能源- 水費 energy-water 能源-汽油及其他油類 energy-gasoline and oil 一年內到期的長期借款 Long-term loan due within one year 應付融資租賃款項 （IFRS） Payable for capital leasing（IFRS） 應付融資租賃款項 （

11、本地） Payable for capital leasing（Local） 股本 capital stock 資本公積 -其他資本公積 other capital reserve 盈余公積 -法定公積 legal surplusreserve 盈余公積 -任意公積 discretionary surplusreserve盈余公積 -法定公益金 statutory public welfare fund留存收益 retained earning利潤分配 -其他轉入 profit allocation-transfered from others利潤分配 -提取法定盈余公積 profit all

12、ocation-legal surplus reserves利潤分配 -提取法定公益金 profit allocation-statutory welfare fundfund利潤分配 - 提取職工獎勵及福利基金 profit allocation-emplyee welfare 利潤分配 -提取任意盈余公積 profit allocation-discretionary surplus reserve利潤分配 -應付普通股股利 profit allocation-dividend payable利潤分配 -轉作資本 profit allocation-transfer into capita

13、l本年利潤 undistributed profit直接人工 -崗位工資 Direct labor post salary直接人工 -績效工資及獎金 Direct labor-Bonus wages直接人工 -加班費 Direct labor-Overtime premiums直接人工 -社保費用及法定津貼 Direct labor-Statutory social expense 預提直接人工費用 Accrual expenses - wages直接人工福利費 直接人工福利費 直接人工福利費 直接人工福利費 直接人工福利費 直接人工福利費 直接人工福利費 直接人工福利費- 伙食費用及補貼 w

14、ages welfare - expensesfor food- 托費 wages welfare - subsidy for kindergarten- 子女及家庭補貼 wages welfare - subsidy for bady,family- 職工療養(yǎng)費 wages welfare - employee recuperate- 醫(yī)務人員工資 wages welfare-salary infirmary employee- 醫(yī)藥費用及補貼 wages welfare - medical expenses- 其他 wages welfare - others- 補充養(yǎng)老金 wages w

15、elfare - additional pension預提直接人工福利費 Accrual expenses - wages welfare 管理人員加班費 Salary-overtime premiums管理人員績效工資及獎金 Salary-bonus salary 管理人員 -崗位工資 Salary-post salary 管理人員社保費用及法定津貼 Salary-Social security payments預提管理人員工資 Accrual expense- salary管理人員福利費 - 伙食費用及補貼salary welfare-expenses for food管理人員福利費 -托

16、費 salary welfare-subsidy for kindergarten 管理人員福利費 -子女及家庭補貼 salary welfare-subsidy for family 管理人員福利費 -職工療養(yǎng)費 salary welfare-employee recuperate管理人員福利費 -醫(yī)務人員工資 salary welfare-salaryinfirmary employees管理人員福利費 - 醫(yī)藥費用及補貼salary welfare-medical expenses管理人員福利費 -其他 salary welfare-others 管理人員福利費 -補充養(yǎng)老金 addit

17、ional pension 預提管理人員福利費 Accrual expense- salary welfare外方人員工資 Expatriate salary 交通補貼 Transportation allowance 班車費 Company bus expenses 工會費 Trade union expense 培訓費 Training expense 生產類勞務費 personal leasing expenses production 失業(yè)保險費 unemployment insurance expense 公積金 housing fund 勞動保護費 labor protection

18、 expense 培訓費 training expense 醫(yī)療保險費 medical insurance 養(yǎng)老金 Pension 費用工報酬 back staff expenses 折舊（IFRS） Depreciation on tangible assets（IFRS） 無形資產攤銷 （ 本地 ） Depreciation on intangible assets（local） 機器及設備維修費 Machinery and equipment maintenance 運輸費（進貨） - 國內 Incoming freight-domestic 運輸費（進貨） - 國外 Incoming

19、freight- foreign 運輸費（內部） Interplant freight 運費（出貨）- 國內 Outgoing freights domestic 運費（出貨）- 國外 outgoing freight - foreign 保險 Insurance 土地租賃費 leasing（land） 倉庫及房屋租賃費 leasing storage & building 辦公設備租賃費 leasing office equipment 機械及設備租賃費 leasing machinery and equipment 消耗-未列入物料清單包裝材料 Consumption Packag

20、e Material not in BOM 消耗-易耗品 Consumption Expendable Items 消耗-備件 Comsumption Spare parts 消耗-未列入物料清單輔料 Consumption aux.material not in BOM 其他低值易耗品 spare part and small tools 潤滑劑消耗 Lubricant 報廢-未列入物料清單包裝材料 Scrap packaing material not in BOM 報廢-易耗品 Scrap expendable items 報廢-備件 Scrap spare parts 報廢-未列入物料

21、清單輔料 Scrap aux.material not in BOM 辦公用品 Office supplies 產成品領用 （非銷售） Consumption finished goods（cost element） 差旅費 travel expenses交通費 traffic and commuting expenses domestic 業(yè)務招待費 business entertainment 出國差旅費 travel expenses for abroad trip 會議費 cost external entertainment 試驗檢驗費 Testing expense 其他外部服務費

22、用 Other external service 咨詢費 consulting fee 傭金 commision 包裝費 packaging expenses 展覽費 exhibition expenses廣告費 advertisement expenses 產品質保三包費用 -一般費用 warranty general 產品質保三包費用 -預提費用 provision for warranty 其他費用 other expenses 企業(yè)宣傳費 corporate publicity expenses 廠區(qū)維護費 building maintenance 車船使用稅 vehicle tax

23、稅費(印花稅) fees and tax(stamp duty) 河道管理費 fees for riverway 壞帳準備 provisions-bad debt 存貨跌價準備 provisions-decline in value of inventory 存貨盤虧 Loss-inventory differences 存貨盤盈 Gain-inventory differences 招聘費 recruiting cost 解聘費 termination expense 郵遞費 postage expense 通訊費 telecommunication expenses 匯兌損失 Loss f

24、rom exchange rate difference 匯兌收益 Gain from exchange rate difference 銀行手續(xù)費 bank commission 銀行利息支出 Interest payments for long term loans 銀行利息收入 - 其他 Interest income from other funds 銀行利息收入 - 短期 Interest Income short term funds 營業(yè)外支出 - 固定資產處置 (IFRS) Loss-disposal/sale of fixed asset(IFRS) 營業(yè)外支出 -固定資產處

25、置 (本地) Loss-disposal/sale of fixed asset(local) 營業(yè)外支出 - 固定資產報廢盤虧損失 (IFRS) Loss resulting from scraped asset(IFRS) 營業(yè)外支出 -固定資產報廢盤虧損失 (本地) Loss resulting from scraped asset(local) 營業(yè)外支出 - 罰款支出 penalty expenses 營業(yè)外支出 - 捐贈支出 Charitable Contributions 營業(yè)外支出 - 固定資產減值準備 provision-impairment loss on fixed asset 非常損失 Extraordinary expenses 主營業(yè)務收入 sales revenue 其他業(yè)務收入 - 貿易商品銷售 Trading goods sales 其他業(yè)務收入 - 模具收入 revenue-reimburse tooling cost 其他業(yè)務收入 - 技術開發(fā)收入 revenue-reimburse development cost 其他業(yè)務收入 - 包