財(cái)務(wù)會(huì)計(jì)英語(yǔ)專業(yè)詞匯匯總

1、癌財(cái)務(wù)會(huì)計(jì)英語(yǔ)專辦業(yè)詞匯大全 岸a payme唉nt or s癌erious 把payment哎s 一次或多次挨付款懊abateme罷nt 扣減敗absolut昂e and u埃ncondit氨ional p哎ayments案 絕對(duì)和無條件凹付款疤acceler藹ated pa安yment 加百速支付襖accepta頒nce dat襖e 接受日板accepta吧nce 接受白accessi白o(hù)n 加入頒accesso昂ries 附屬隘設(shè)備凹account哎ability皚 承擔(dān)責(zé)任的程辦度盎account俺ing ben叭efits 會(huì)疤計(jì)利益按account安ing per柏iod 會(huì)計(jì)期盎

2、間邦account壩ing pol邦icies 會(huì)辦計(jì)政策白account擺ing pri氨nciple 壩會(huì)計(jì)準(zhǔn)則背account敗ing tre吧atment 安會(huì)計(jì)處理疤account壩s recei暗vables 巴應(yīng)收賬款?yuàn)Waccount敗s 賬項(xiàng)拔accredi盎ted inv哀estors 翱經(jīng)備案的投資人板accumul背ated al鞍l(fā)owance襖 累計(jì)準(zhǔn)備金扮acknowl熬edgemen笆t requi扳rement 捌對(duì)承認(rèn)的要求扮acquisi艾tion of昂 assets奧 資產(chǎn)的取得版acquisi板tions 兼奧并耙Act on 壩Product芭 Li

3、abil扒ity （德國(guó)挨）生產(chǎn)責(zé)任法凹action 懊訴訟頒actual 胺ownersh斑ip 事實(shí)上的哎所有權(quán)昂additio伴nal fil跋ings 補(bǔ)充爸備案跋additio熬nal mar伴gin 附加利矮差稗additio邦nal ris懊k附加風(fēng)險(xiǎn)礙additio扮ns （設(shè)備的擺）附件罷adjuste昂d tax b耙asis 已調(diào)頒整稅基爸adjustm氨ent of 熬yield 對(duì)傲收益的調(diào)整拌adminis熬trative板 fee管理費(fèi)辦Adminis辦trative白 Law（美國(guó)耙）行政法哀advance半 notice般 事先通知絆advance隘 放款鞍a

4、dverse皚 tax co邦nsequen稗ces 不利的般稅收后果般adverti吧sing 做廣俺告岸affilia拌ted gro懊up 聯(lián)合團(tuán)體巴affilia敗te 附屬機(jī)構(gòu)襖African阿 Leasin搬g Assoc稗iation 扒非洲租賃協(xié)會(huì)壩after-t伴ax rate熬 稅后利率八aggrega百te rent啊s 合計(jì)租金安aggrega吧te risk奧 合計(jì)風(fēng)險(xiǎn)霸agreeme唉nt conc骯erning 伴rights 八of expl柏ore nat挨ural re跋sources壩 涉及自然資源奧開發(fā)權(quán)的協(xié)議捌agreeme俺nt 協(xié)議頒allianc

5、隘es 聯(lián)盟艾allocat皚ion of 絆finance按 income熬 財(cái)務(wù)收益分配柏allowan八ce for 扳losses 艾on rece愛ivables氨 應(yīng)收款損失備哎抵金哎alterna般tive us盎es 改換用途岸地使用般amenabi氨lity to哀 foreig啊n inves爸tment 外爸國(guó)投資的易受控懊制程度拔amendme頒nt 修改拜amortiz岸ation o唉f defer隘red loa伴n fees 斑and rel礙ated co柏nsidera愛tion 遞延霸的貸款費(fèi)和相關(guān)安的報(bào)酬的攤銷芭amortiz岸ation s澳chedu

6、le敗 攤銷進(jìn)度表暗amortiz阿e 攤銷背amount 叭of reco拜urse 求償扒金額捌amount 跋of usag岸e 使用量稗AMT (Al愛ternati班ve Mini疤mum Tax安) （美國(guó)）可啊替代最低稅癌analogo傲us to類推愛為捌annual 挨budget 傲appropr瓣iation 笆年度預(yù)算撥款耙appendi埃x （契約性文邦件的）附件唉applica氨ble law吧 適用法律氨applica襖ble sec背urities骯 laws適用哀的證券法律唉applica百ble tax扳 life 適背用的應(yīng)納稅壽命拔apprais敖al

7、評(píng)估白apprais哎ers 評(píng)估人辦員俺appreci半ation 溢白價(jià)敖appropr皚iation 胺provisi阿ons 撥款條藹例凹appropr伴iation 霸侵占吧approva斑l autho絆rity 核準(zhǔn)哎權(quán)版approva擺l 核準(zhǔn)笆approxi唉mation近捌似敗arbitra盎ry and 澳artific辦ially h愛igh val跋ue (承租人礙違約出租人收回俺租賃物時(shí)法官判柏決的)任意的和襖人為抬高的價(jià)值邦arbitra辦tion 仲裁班arms l挨ength t稗r(nóng)ansact凹ion 公平交凹易叭arrange吧ment 安排絆arrest

8、 伴扣留埃Article礙 挨2A唉 美國(guó)統(tǒng)一商法罷典關(guān)于法定融資百租賃的條款皚article扒s of in盎corpora氨tion 公司挨章程胺AsiaLea八ae 亞洲租賃版協(xié)會(huì)百assess 背評(píng)估頒asset m笆anager 哀設(shè)備經(jīng)理扮asset r阿isk ins霸u(píng)rance 盎資產(chǎn)風(fēng)險(xiǎn)保險(xiǎn)耙asset s百ecuriti熬zation 絆資產(chǎn)證券化敖asset s瓣pecific捌ity 資產(chǎn)特啊點(diǎn)巴asset t艾racking邦 資產(chǎn)跟蹤奧asset-b癌acked f礙inancin挨g 資產(chǎn)支持型爸融資背asset-b按ased le拌ssor 立足艾于資產(chǎn)的出租

9、人斑asset-o哎riented班 lessor皚 (經(jīng)營(yíng)租賃中頒的)資產(chǎn)導(dǎo)向型岸出租人百asset 資昂產(chǎn)霸assigne邦e 受讓人骯assignm拔ent 讓與拜associa柏tion 社團(tuán)澳at the 爸expiry 癌期限屆滿時(shí)藹ATT (au藹tomatic傲 transf擺er of t埃itle) 所襖有權(quán)自動(dòng)轉(zhuǎn)移把a(bǔ)ttachm絆ents 附著擺物巴attribu半tes 屬性柏auction皚 sale 拍邦賣襖audits 奧審計(jì)癌authent耙icate 認(rèn)埃證巴authent拌ication胺 證實(shí)艾authori安ty 當(dāng)局熬authori安ze 認(rèn)可佰av

10、ailab邦ility o奧f fixed挨 rate m胺edium-t邦erm fin按ancing 拔固定利率中期融盎資可得到的程度敖availab擺le-for-艾sale se跋curitie吧s 正供出售證版券般average澳 life 平扳均壽命艾average爸 manage伴d net f礙inanced半 assets扮 所管理的已籌佰資金資產(chǎn)凈額平拜均值般backed-疤up serv襖icer 替補(bǔ)背服務(wù)者佰balance鞍 sheet 跋date 資產(chǎn)班負(fù)債表日礙bandwid斑th 帶寬癌bank af疤filiate吧s 銀行的下屬罷機(jī)構(gòu) bank耙 quote

11、 擺銀行報(bào)價(jià)版bankrup八tcy cos絆t 破產(chǎn)成本翱bankrup捌tcy cou懊rt 破產(chǎn)法院癌bankrup唉tcy law伴 破產(chǎn)法扒bankrup捌tcy pro熬ceeding翱s 破產(chǎn)程序奧bankrup翱tcy 破產(chǎn)挨bareboa矮t chart骯erer 光船昂承租人瓣bargain哀 renewa扮l optio懊n廉價(jià)續(xù)租任擇埃權(quán)癌basic e氨arnings半 per sh襖are每股基本襖收益隘basic r暗ent基本租金愛（各期應(yīng)付的租搬金）把benefic邦iaries受稗益人爸big-tic俺ket ite挨ms大額項(xiàng)目捌bill an捌d col

12、le把ct開票和收款百binding安 agreem奧ent有約束力擺的協(xié)議襖blind v佰endor d傲iscount暗賣主暗扣笆blueboo捌k藍(lán)皮書（美國(guó)笆二手市場(chǎng)設(shè)備價(jià)昂格手冊(cè)）芭book in唉come賬面收爸入挨book lo辦ses賬面虧損懊borrowe唉r借款人藹BPO(bar氨gain pu胺rchase 辦option)百廉價(jià)購(gòu)買任擇權(quán)襖bridge 柏facilit案y橋式融通胺bridge橋搬梁芭broker 唉fee經(jīng)紀(jì)人費(fèi)疤brokers奧經(jīng)紀(jì)人艾build-t白o(hù)-suit 柏leases（霸租賃物由承租人愛）承建或承造的辦租賃協(xié)議芭bulldoz八er推

13、土機(jī)皚bundled罷 additi稗onal se霸rvices捆叭綁（在一起的）柏附加服務(wù)艾bundlin伴g捆綁（服務(wù)）隘busines靶s acqui鞍sition業(yè)哀務(wù)收購(gòu)癌busines安s and o懊ccupati笆on tax營(yíng)拜業(yè)及開業(yè)許可稅瓣busines啊s gener疤ation業(yè)務(wù)傲開發(fā)唉busines暗s trust癌商業(yè)信托絆by(e)-l挨aws細(xì)則byte字節(jié)按一、搬 拌資產(chǎn)類擺 Assets盎Fixed a巴sserts斑固定資產(chǎn)按 strip按e bad a拌ssets o瓣ff 敖剝離不良資產(chǎn)罷流動(dòng)資產(chǎn)扒 Curren把t asset耙s斑貨幣資金按

14、Cash a板nd cash版 equiva氨lents靶1001 懊現(xiàn)金擺 Cash懊 靶spot ca八sh現(xiàn)款支付c八ash tra跋nsactio岸n現(xiàn)款交易白1002 佰銀行存款拔 Cash i按n bank隘Current斑 assets氨 of ent熬erprise拌s shall暗 includ吧e cash 半on 斑h(yuǎn)and拜，罷 cash i霸n bank,岸 market笆able se岸curitie爸s, rece扳ivable,扳 prepay昂ments a啊nd inve熬ntory.盎企業(yè)的流動(dòng)資產(chǎn)皚包括現(xiàn)金，銀行霸存款，有價(jià)證券翱，應(yīng)收和預(yù)付款愛項(xiàng)以及存

15、貨等胺。半1009 跋其他貨幣資金邦 Other 疤cash an霸d cash 柏equival熬ents岸100901 絆外埠隘bu哎存款熬 Other 凹city Ca扒sh in b俺ank阿100902 壩銀行本票扒?扳 拜Cashier哀s礙 cheque熬100903 板銀行匯票白 Bank d胺raft凹The pay佰ment wa隘s made 半by bank般 draft.皚 吧用銀行的匯票支半付。扳Payment阿 can be昂 in the八 form o伴f a per埃sonal c百heck, b般ank dra愛ft or m白o(hù)ney or皚der. 把

16、支付形式多樣，搬如個(gè)人支票、銀拌行匯票和郵匯。骯I have 隘a bank 襖draft i壩n the a艾mount o奧f five 霸hundred靶 thousa爸nd doll辦ars. It傲 is mad凹e out i白n my na把me. 扳我有一張把50皚萬元的銀行匯票矮，匯票上已有我伴的名字。八100904 澳信用卡唉 Credit般 card敖credit 盎card de佰tails u辦sually 跋means y藹our cre敖dit car疤d numbe礙r and t熬he expi背ry date瓣. 壩信譽(yù)卡的細(xì)節(jié)通霸常指你的信譽(yù)卡哀號(hào)碼和失效

17、日期邦。奧100905 罷信用證保證金襖 L/C Gu巴arantee霸 deposi矮ts翱100906 拔存出投資款?yuàn)W Refund笆able de皚posits隘The dep般osit sh八all be 按refunda矮ble in 班full am挨ount in凹 10 day拜s after絆 the co愛ntract 笆expirat藹ion, in跋 same c捌urrency拜 and ex隘cluding啊 intere凹st ther吧eupon.鞍押金在合同終止隘后10天內(nèi)由甲扳方以相同幣種全唉額退還給乙方（拌不計(jì)利息）。藹1101 背短期投資巴 Short-

18、版term in哎vestmen叭ts傲The cas暗h divid背end or 扳interes吧t on a 懊short-t捌erm inv襖estment拔 should背 be wri頒tten of胺f again板st the 敖book va安lue of 扮the 礙investm隘ent whe班n recei耙ved, ex熬cept藹 for th敖ose rec隘orded i八n the “搬Dividen板d Recei把vable” 敖account安.班短期投資的現(xiàn)金百股利或利息，應(yīng)愛于實(shí)際收到時(shí)，哎沖減投資的賬面跋價(jià)值，但已記入邦“隘應(yīng)收股利擺”襖或敗“

19、挨應(yīng)收利息八”疤科目的現(xiàn)金股利柏或利息除外。白110101 胺股票 Shor案t-term 阿investm霸ents 岸胺 stock辦stock m壩arket矮股票市場(chǎng)艾 stock 岸yield阿股票收益爸110102 柏債券皚 Short-隘term in柏vestmen案ts - co奧rporate矮 bonds板Compani搬es can 斑easily 柏get ban版k loans愛. The c扒orporat扒e bond 傲market 矮is well暗 develo唉ped.愛市場(chǎng)機(jī)制發(fā)育完鞍全，企業(yè)容易獲跋得貸款。翱110103 胺基金白 Short-擺te

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21、gthen t斑h(yuǎn)e mana邦gement 邦of acco藹unt rec叭eivable扮 are gi懊ven埃根據(jù)實(shí)際情況百,疤從信用政策入手鞍,隘提出加強(qiáng)應(yīng)收帳版款管理的具體措鞍施凹.叭1111 霸應(yīng)收票據(jù)唉 Note r凹eceivab靶l(wèi)e絆銀行承兌匯票熬 Bank a邦cceptan按ce皚Bank ac拌ceptanc拜e bill 昂played 案essenti矮al func奧tion in艾 this p埃rocess.澳這當(dāng)中銀行承兌敗匯票起到了至關(guān)半重要的作用。辦商業(yè)承兌匯票拌 Trade 伴accepta拔nce絆If a se半ller ex把tends c

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23、回爸收。佰General斑ly, ent八erprise斑 笆enhance八ment ta班kes笆 accoun拔t recei暗vable, 癌the acc扳ount re爸ceivabl壩e inter吧nal 搬control阿 superi哀ority翱 can mo跋re unfo皚ld.斑 一般認(rèn)為，企拌業(yè)對(duì)應(yīng)收賬款的伴重視加強(qiáng)，應(yīng)收背賬款的內(nèi)部?jī)?yōu)勢(shì)愛會(huì)被更多的展現(xiàn)霸出來。吧1133 熬其他應(yīng)收款百 Other 氨notes r把eceivab拔le挨1141 把壞賬準(zhǔn)備瓣 Bad de耙bt rese骯rves隘Fifth, 邦prudent吧 accoun挨ting pr

24、藹inciple熬s will 鞍be 霸adopted藹 and a 背complet頒e syste癌m for w挨ithdraw俺ing and版 writin巴g off b襖ad debt俺 reserv扒e fund 艾establi骯shed. 骯第五，實(shí)行謹(jǐn)慎拔會(huì)計(jì)原則，建立盎完善呆帳準(zhǔn)備金按的計(jì)提和沖銷制爸度。氨1151 案預(yù)付賬款壩 Advanc敖e money俺We will隘 advanc盎e him s拔ome mon哎ey for 氨traveli敗ng expe啊nses. 岸1161 爸（彌補(bǔ)赤字）絆應(yīng)收補(bǔ)貼款佰 啊Cover d凹eficit巴 by sta

25、哎te subs霸idies o安f recei俺vable吧庫(kù)存資產(chǎn)昂 Invent霸ories鞍1201 巴物資采購(gòu)爸 Suppli傲es purc胺hasing半1211 矮原材料跋 Raw ma扳terials芭F隘orce do罷wn the 搬prices 翱of raw 阿materia隘ls 叭壓低原材料價(jià)格版1221 敗包裝物罷 Wrappa拜ge叭1231 柏低值易耗品疤 Low-va昂lue con疤sumptio奧n goods版1232 壩材料成本差異熬 Materi白als cos氨t varia按nce叭Respons啊ible fo敖r setti板ng up

26、a頒nd main耙taining拔 costin背g syste吧m manua氨lly and斑 in ERP唉 system鞍, inclu辦de stan八dard co版st, cos艾t varia岸nce ana癌lysis e霸tc.敖 艾獨(dú)立完成成本核阿算工作，建立工翱廠標(biāo)準(zhǔn)成本控制班系統(tǒng)，負(fù)責(zé)標(biāo)準(zhǔn)捌成本的建立和更叭新。矮1241 暗自制半成品瓣 Semi-F盎inished昂 goods板1243 凹庫(kù)存商品扮 Finish矮ed good八s澳1244 襖商品進(jìn)銷差價(jià)礙 Differ稗ences b皚etween 案purchas耙ing and澳 sellin班g pr

27、ice靶For exa斑mple, f岸or a lo邦ng time澳 the pu拜rchasin瓣g price擺s of gr埃ain and搬 non-st扮aple fo岸ods wer稗e too l吧ow. In 愛the cit阿ies, ho敗wever, 啊we coul伴d not r芭aise th白e selli般ng pric捌es beyo白nd a ce扮rtain p敗oint. T背his led氨 to a d頒isparit哎y betwe傲en the 盎purchas阿ing and啊 sellin愛g price骯s, so t埃he stat霸

28、e had t啊o make 埃up the 瓣differe耙nce. 板例如糧食，還有骯各種副食品，收霸購(gòu)價(jià)格長(zhǎng)期定得頒很低，這些年提捌高了幾次，還是傲比較低，而城市愛銷售價(jià)格又不能案高了，購(gòu)銷價(jià)格佰倒掛，由國(guó)家補(bǔ)啊貼。奧1251 辦委托加工物資澳 Work i爸n proce靶ss 癌翱 outsou艾rced般W辦ork in 絆process百 在制品安1261 罷委托代銷商品矮 Trust 啊to and 扮sell th啊e goods癌 on a c捌ommissi瓣on basi阿s襖Trust t班o哀交給疤(按保管、辦理等爸) 奧I advis伴e you n案ot to

29、 t安rust im胺portant藹 docume埃nts to 跋him.澳我勸你不要把重?cái)∫募唤o他。澳Commodi罷ties ca澳n be so班l(xiāng)d by t阿he comm邦ercial 瓣departm骯ents on哎 a comm皚ission 氨basis. 拔委托商業(yè)部門代唉銷。罷1271 盎受托代銷商品霸 Commis阿sioned 霸and sel耙l the g伴oods on半 a comm霸ission暗 哀basis懊All the礙 equipm拔ent wil瓣l be de懊veloped搬, built靶, insta骯lled an襖d com

30、mi熬ssioned稗 by Sie礙mens. 笆所有的設(shè)備將由挨西門子開發(fā)、制奧造、安裝和調(diào)試鞍。頒1281 巴存貨跌價(jià)準(zhǔn)備般 Invent昂ory fal阿ling pr靶ice res吧erves按1291 奧分期收款發(fā)出商翱品艾 Collec澳t money耙 and se案nd out 埃the goo愛ds by s扳tages暗by stag壩es; in 扮stages 八分階段般1301 敖待攤費(fèi)用哎 Deferr奧ed and 俺prepaid搬 expens傲es壩Prepaid扳 expens啊es shal耙l be am傲ortized艾 accord鞍ing t

31、o 敗period 敖benefit擺ing. 搬待攤費(fèi)用應(yīng)當(dāng)按暗收益期分?jǐn)偘L(zhǎng)期投資敖 Long-t氨erm inv巴estment鞍1401 襖長(zhǎng)期股權(quán)投資安 Long-t礙erm inv半estment佰 on sto捌cks癌140101 隘股票投資笆 Invest白ment on翱 stocks啊140102 氨其他股權(quán)投資稗 Other 拌investm稗ent on 斑stocks啊1402 暗長(zhǎng)期債權(quán)投資版 Long-t半erm inv案estment凹 on bon拔ds按140201 柏債券投資俺 Invest斑ment on絆 bonds爸140202 拜其他債權(quán)投資爸

32、Other 哎investm挨ent on 哀bonds埃1421 啊長(zhǎng)期投資減值準(zhǔn)俺備爸 Long-t盎erm inv耙estment板s depre耙ciation氨 reserv癌es般股權(quán)投資減值準(zhǔn)啊備壩 Stock 巴rights 懊investm哎ent dep皚reciati頒on rese耙rves艾債權(quán)投資減值準(zhǔn)懊備懊 爸credito辦rs ri靶g(shù)hts in暗vestmen艾t depre白ciation板 reserv八es安1431 啊委托貸款癌 Entrus哎t loans翱143101 啊本金 Prin爸cipal邦Please 按repay p壩rincipa

33、暗l and i絆nterest擺. 百請(qǐng)還本付息霸143102 艾利息 Inte半rest盎按Compoun霸d inter罷est 復(fù)利 暗 month敖ly inte哎rest 月息傲 搬 俺Without般 intere挨st char襖ge吧無利息地搬 板net int岸erest 瓣純利隘, 懊凈賺熬 版 般floatin笆g inter邦est rat板e(cuò) 斑浮動(dòng)利率伴143103 礙減值準(zhǔn)備 De懊preciat安ion res岸erves把depreci埃ation q搬uota 罷折舊配額暗depreci啊ation m佰ethod 瓣折舊方法板Four de巴precia

34、t挨ion met案hods, w搬hich ar搬e widel胺y used 俺at home暗 and ab跋road, a安re disc佰ussed i疤n detai巴l. They癌 are st礙raight-哎line de熬preciat暗ion (SL巴), sum 氨of year捌s digit愛s depre扒ciation癌,(SOYD)芭,fixed 哎rate de岸preciat絆ion (FR矮D) and 板double 壩declini耙ng bala般nce dep跋reciati澳on (DDB扮). 絆主要討論目前國(guó)靶內(nèi)外廣泛應(yīng)用的辦 4絆種折舊

35、方法稗 ,捌即直線折舊法盎 (SL翱法胺 )岸、年數(shù)總和折舊皚法搬(SOYD啊法翱 )頒、雙倍余額遞減阿折舊法骯 (DDB唉法澳 )阿、定率遞減折舊半法暗 (FRD傲法稗 ) .按1501 固定邦資產(chǎn) Fixe翱d asset爸s安 埃房屋八 Buildi埃ng拌建筑物愛 Struct班ure傲機(jī)器設(shè)備巴 Machin啊ery equ愛ipment盎運(yùn)輸設(shè)備佰 Transp拌ortatio俺n facil柏ities岸工具器具傲 Instru版ments a案nd impl埃ement搬1502 霸累計(jì)折舊按 Accumu背lated d擺eprecia版tion班When fi瓣xed as

36、s般ets are安 revalu骯ed upwa翱rds, an跋y accum癌ulated 板depreci爸ation e按xisting奧 at the昂 date o拔f the r敗evaluat笆ion sho巴uld not藹 be cre搬dited t翱o incom板e(cuò). 版固定資產(chǎn)重估時(shí)背，任何在重估當(dāng)靶日存在的累計(jì)折靶舊不應(yīng)記入收益澳。凹1505 艾固定資產(chǎn)減值準(zhǔn)斑備疤 Fixed 骯assets 熬depreci柏ation r絆eserves皚房屋、建筑物減般值準(zhǔn)備扳 Buildi笆ng/stru拔cture d襖eprecia巴tion re澳serves壩機(jī)

37、器設(shè)備減值準(zhǔn)頒備哀 Machin案ery equ八ipment 叭depreci稗ation r把eserves矮1601 懊工程物資唉 Projec矮t goods藹 and ma哎terial爸160101 拌專用材料哀 Specia哎l-purpo拜se mate熬rial俺160102 靶專用設(shè)備佰 Specia阿l-purpo搬se equi澳pment岸160103 凹預(yù)付大型設(shè)備款癌 Prepay般ments f頒or equi板pment頒160104 版為生產(chǎn)準(zhǔn)備的工叭具及器具翱 Prepar盎ative i澳nstrume白nts and胺 implem佰ent for懊F

38、暗abricat佰e耙1603 鞍在建工程骯 Constr拌uction-哀in-proc罷ess愛安裝工程瓣 Erecti澳on work吧s跋All sit爸e erect奧ion wor伴ks will澳 be per礙formed 盎by the 頒Buyer u稗nder th辦e techn斑ical in啊structi氨on of t唉he Sell半er. 拜所有的現(xiàn)場(chǎng)安裝敗工作都應(yīng)在賣方班的技術(shù)指導(dǎo)下由霸買方完成。唉在安裝設(shè)備跋 Erecti巴ng equi百pment-i扳n-proce阿ss跋技術(shù)改造工程氨 Techni霸cal inn疤ovation昂 projec笆

39、t扮大修理工程耙 Genera巴l overh凹aul pro扮ject霸1605 在建案工程減值準(zhǔn)備 半Constru般ction-i罷n-proce奧ss depr澳eciatio拔n reser柏ves氨1701 固定岸資產(chǎn)清理 Li板quidati敗on of f敗ixed as班sets盎1801 無形伴資產(chǎn) Inta板ngible 扳assets俺專利權(quán) Pat半ents傲非專利技術(shù) N白o(hù)n-Pate愛nts跋商標(biāo)權(quán) Tra凹demarks霸, Trade敗 names版著作權(quán) Cop敖y(tǒng)rights拜土地使用權(quán) T吧enure疤商譽(yù) Good笆will暗1805 無形拜資產(chǎn)減值

40、準(zhǔn)備 邦I(lǐng)ntangi凹ble Ass礙ets dep安reciati頒on rese安rves啊專利權(quán)減值準(zhǔn)備熬 Patent白 rights拔 deprec拜iation 岸reserve瓣s笆商標(biāo)權(quán)減值準(zhǔn)備霸 tradem白ark rig俺hts dep奧reciati埃on rese敗rves半1815 未確敖認(rèn)融資費(fèi)用 U扒nacknow啊ledged 爸financi埃al char扮ges哎待處理財(cái)產(chǎn)損溢昂 Wait d安eal ass背ets los案s or in稗come俺1901 長(zhǎng)期邦待攤費(fèi)用 Lo愛ng-term凹 deferr巴ed and 柏prepaid靶 ex

41、pens凹es靶1911 待處拔理財(cái)產(chǎn)損溢 W絆ait dea絆l asset隘s loss 霸or inco奧me扒191101待鞍處理流動(dòng)資產(chǎn)損辦溢 Wait 白deal in扮tangibl般e asset笆s loss 哀or inco般me凹191102待稗處理固定資產(chǎn)損絆溢 Wait 艾deal fi昂xed ass傲ets los叭s or in盎come霸二、負(fù)債類 L昂iabilit熬y版短期負(fù)債 Cu板rrent l盎iabilit艾y翱2101 短期捌借款 Shor案t-term 爸borrowi吧ng稗2111 應(yīng)付笆票據(jù) Note挨s payab叭le芭銀行承兌匯票

42、安Bank ac半ceptanc盎e襖商業(yè)承兌匯票 熬Trade a奧cceptan翱ce頒2121 應(yīng)付俺賬款 Acco安unt pay傲able澳2131 預(yù)收哀賬款 Depo霸sit rec拜eived伴2141 代銷霸商品款 Pro靶xy sale扳 goods 板revenue霸2151 應(yīng)付安工資 Accr吧ued wag澳es扒2153 應(yīng)付襖福利費(fèi) Acc安rued we盎lfarism絆2161 應(yīng)付案股利 Divi邦dends p搬ayable氨2171 應(yīng)交背稅金 Tax 耙payable暗217101 辦應(yīng)交增值稅 v半alue ad辦ded tax昂 payabl敗e

43、佰2171010阿1 進(jìn)項(xiàng)稅額 耙Withhol癌dings o佰n VAT笆2171010阿2 已交稅金 氨Paying 阿tax奧2171010版3 轉(zhuǎn)出未交增板值稅 Unpa板id VAT 懊changeo罷ver氨2171010哎4 減免稅款 班Tax ded啊uction版2171010半5 銷項(xiàng)稅額 俺Substit靶uted mo拌ney on 絆VAT板2171010八6 出口退稅 柏Tax rei版mbursem罷ent for艾 export耙2171010跋7 進(jìn)項(xiàng)稅額轉(zhuǎn)襖出 Chang百eover w罷ithnold柏ings on罷 VAT敗2171010癌8 出口抵

44、減內(nèi)頒銷產(chǎn)品應(yīng)納稅額昂 Export胺 deduct芭 domest鞍ic sale鞍s goods跋 tax佰2171010拌9 轉(zhuǎn)出多交增笆值稅 Over敗paid VA斑T chang癌eover板2171011矮0 未交增值稅凹 Unpaid邦 VAT盎217102 凹應(yīng)交營(yíng)業(yè)稅 B跋usiness矮 tax pa白yable鞍217103 愛應(yīng)交消費(fèi)稅 C稗onsumpt斑ion tax邦 payabl昂e芭217104 愛應(yīng)交資源稅 R傲esource阿s tax p礙ayable拌217105 骯應(yīng)交所得稅 I澳ncome t稗ax paya啊ble絆217106 阿應(yīng)交土地增值

45、稅辦 Increm哀ent tax巴 on lan翱d value稗 payabl哀e啊217107 叭應(yīng)交城市維護(hù)建拌設(shè)稅 Tax 八for mai拔ntainin骯g and b百uilding瓣 citiespayable哀217108 八應(yīng)交房產(chǎn)稅 H骯ousing 矮propert板y tax p般ayable盎217109 拜應(yīng)交土地使用稅半 Tenure巴 tax pa瓣yable靶217110 辦應(yīng)交車船使用稅扳 Vehicl扮e and v氨essel u擺sage li懊cense p凹late斑tax(VVU鞍LPT) pa敖y(tǒng)able澳217111 頒應(yīng)交個(gè)人所得稅搬

46、Person辦al inco熬me tax 按payable愛2176 其他芭應(yīng)交款 Oth爸er fund叭 in con扒formity跋 with p扮aying熬2181 其他背應(yīng)付款 Oth昂er paya伴bles把2191 預(yù)提昂費(fèi)用 Draw把ing exp扳ense in般 advanc啊e吧其他負(fù)債 Ot鞍her lia笆bilitie爸s挨2201 待轉(zhuǎn)班資產(chǎn)價(jià)值 Pe矮nding c骯hangero拔ver ass敗ets val傲ue俺2211 預(yù)計(jì)百負(fù)債 Anti凹cipatio敗n liabi把lities岸長(zhǎng)期負(fù)債 Lo敖ng-term罷 Liabil扒itie

47、s疤2301 長(zhǎng)期邦借款 Long爸-term l般oans敖一年內(nèi)到期的長(zhǎng)吧期借款 Lon跋g-term 跋loans d扳ue with拔in one 案year半一年后到期的長(zhǎng)霸期借款 Lon案g-term 胺loans d拜ue over伴 one ye隘ar鞍2311 應(yīng)付伴債券 Bond扳s payab捌le巴231101 案?jìng)嬷?Fa藹ce valu罷e, Par 八value敖231102 稗債券溢價(jià) Pr罷emium o霸n bonds啊231103 稗債券折價(jià) Di挨scount 按on bond愛s般231104 安應(yīng)計(jì)利息 Ac壩crued i疤nterest頒23

48、21 長(zhǎng)期懊應(yīng)付款 Lon耙g-term 百account邦 payabl伴e疤應(yīng)付融資租賃款拔 Accrue奧d finan唉cial le背ase out白lay背一年內(nèi)到期的長(zhǎng)懊期應(yīng)付 Lon昂g-term 矮account壩 payabl凹e due w笆ithin o隘ne year版一年后到期的長(zhǎng)半期應(yīng)付 Lon鞍g-term 礙account搬 payabl瓣e over 隘one yea啊r啊2331 專項(xiàng)敗應(yīng)付款 Spe胺cial pa背yable暗一年內(nèi)到期的專安項(xiàng)應(yīng)付 Lon伴g-term 扒special瓣 payabl伴e due w壩ithin o百ne year百

49、一年后到期的專邦項(xiàng)應(yīng)付 Lon搬g-term 鞍special俺 payabl拔e over 拔one yea靶r安2341 遞延板稅款 Defe矮rral ta白xes佰三、所有者權(quán)益扳類 OWNER安S EQU氨ITY扮資本 Capi哎ta稗3101 實(shí)收啊資本(或股本)搬 Paid-u伴p capit俺al(or s芭tock)扳實(shí)收資本 Pa巴icl-up 罷capital奧實(shí)收股本 Pa把id-up s八tock襖3103 已歸愛還投資 Inv皚estment安 Return礙ed公積把3111 資本白公積 Capi靶tal res懊erve傲311101 頒資本(或股本)隘溢價(jià) C

50、pit安al(or S安tock) p凹remium澳311102 跋接受捐贈(zèng)非現(xiàn)金版資產(chǎn)準(zhǔn)備 Re隘ceive n搬on-cash叭 donate斑 reserv笆e耙311103 拔股權(quán)投資準(zhǔn)備 斑Stock r巴ight in稗vestmen盎t reser邦ves壩311105 邦撥款轉(zhuǎn)入 Al岸locate 皚sums ch懊angeove邦r in熬311106 矮外幣資本折算差翱額 Forei搬gn curr挨ency ca矮pital壩311107 柏其他資本公積 阿Other c藹apital 岸reserve拜3121 盈余艾公積 Surp熬lus res礙erves八31

51、2101 懊法定盈余公積 擺Legal s昂urplus耙312102 扳任意盈余公積 癌Free su稗r(nóng)plus r巴eserves稗312103 敖法定公益金 L邦egal pu藹blic we班l(xiāng)fare f板und拜312104 板儲(chǔ)備基金 Re拌serve f藹und吧312105 挨企業(yè)發(fā)展基金 懊Enterpr爸ise exp敗ension 襖fund頒312106 奧利潤(rùn)歸還投資 奧Profits傲 capita矮lizad o壩n retur絆n of in昂vestmen骯t百利潤(rùn) Prof罷its阿3131 本年板利潤(rùn) Curr奧ent yea佰r profi罷ts暗3

52、141 利潤(rùn)昂分配 Prof吧it dist鞍ributio氨n佰314101 拔其他轉(zhuǎn)入 Ot按her che敗ngeover胺 in案314102 霸提取法定盈余公阿積 Withd敗rawal l靶egal su胺rplus澳314103 扒提取法定公益金隘 Withdr艾awal le澳gal pub按lic wel埃fare fu翱nds芭314104 哎提取儲(chǔ)備基金 柏Withdra藹wal res白erve fu熬nd按314105 擺提取企業(yè)發(fā)展基伴金 Withd捌rawal r八eserve 熬for bus拌iness e澳xpansio愛n般314106 爸提取職工獎(jiǎng)勵(lì)及扳

53、福利基金 Wi矮thdrawa襖l staff唉 and wo百rkers巴 bonus 阿and奧welfare啊 fund半314107 哎利潤(rùn)歸還投資 百Profits阿 capita版lizad o奧n retur愛n of in柏vestmen岸t般314108 巴應(yīng)付優(yōu)先股股利藹 Prefer隘red Sto哎ck divi愛dends p巴ayable版314109 安提取任意盈余公稗積 Withd罷rawal o熬ther co愛mmon ac捌cumulat熬ion fun柏d胺314110 啊應(yīng)付普通股股利疤 Common昂 Stock 哀dividen藹ds paya奧b

54、le吧314111 叭轉(zhuǎn)作資本(或股捌本)的普通股股岸利 Commo芭n Stock隘 divide壩nds cha白nge to稗assets(頒or stoc拜k)半314115 笆未分配利潤(rùn) U吧ndistri頒buted p爸rofit案四、成本類 C般ost挨4101 生產(chǎn)般成本 Cost熬 of man骯ufactur矮e拌410101 澳基本生產(chǎn)成本 疤Base co辦st of m伴anufact把ure疤410102 敖輔助生產(chǎn)成本 版Auxilia巴ry cost襖 of man佰ufactur耙e版4105 制造安費(fèi)用 Manu巴facturi癌ng over瓣head襖

55、材料費(fèi) Mat辦erials敖管理人員工資 皚Executi版ve Sala笆ries拌獎(jiǎng)金 Wage敖s傲退職金 Ret埃irement按 allowa愛nce伴補(bǔ)貼 Bonu柏s巴外保勞務(wù)費(fèi) O跋utsourc頒ing fee把福利費(fèi) Emp哎loyee b瓣enefits昂/welfar八e藹會(huì)議費(fèi) Cof艾eremce邦加班餐費(fèi) Sp藹ecial d熬uties佰市內(nèi)交通費(fèi) B阿usiness邦 travel艾ing奧通訊費(fèi) Cor伴respond擺ence吧電話費(fèi) Cor懊respond傲ence跋水電取暖費(fèi) W搬ater an佰d Steam擺稅費(fèi) Taxe疤s and d隘ues

56、柏租賃費(fèi) Ren翱t絆管理費(fèi) Mai頒ntenanc背e巴車輛維護(hù)費(fèi) V熬ehicles辦 mainte吧nance盎油料費(fèi) Veh扳icles m案aintena俺nce邦培訓(xùn)費(fèi) Edu叭cation 傲and tra暗ining瓣接待費(fèi) Ent安ertainm翱ent叭圖書、印刷費(fèi) 案Books a吧nd prin礙ting傲運(yùn)費(fèi) Tran叭spotati岸on擺保險(xiǎn)費(fèi) Ins扳urance 哀premium吧支付手續(xù)費(fèi) C佰ommissi佰on傲雜費(fèi) Sund敗ry char扮ges耙折舊費(fèi) Dep啊reciati暗on expe翱nse扒機(jī)物料消耗 A愛rticle 壩of cons阿

57、umption隘勞動(dòng)保護(hù)費(fèi) L唉abor pr靶otectio把n fees耙季節(jié)性停工損失絆 Loss o鞍n seaso般nality 俺cessati癌on扒4107 勞務(wù)傲成本 Serv版ice cos巴ts癌五、損益類 P捌rofit a跋nd loss疤收入 Inco版me疤業(yè)務(wù)收入 OP叭ERATING般 INCOME癌5101 主營(yíng)背業(yè)務(wù)收入 Pr叭ime ope澳rating 骯revenue跋產(chǎn)品銷售收入 翱Sales r百evenue盎服務(wù)收入 Se吧rvice r拌evenue俺5102 其他奧業(yè)務(wù)收入 Ot罷her ope版rating 班revenue版材料銷售 S

58、a跋les mat絆erials代購(gòu)代售版包裝物出租 W稗r(nóng)appage八 lease笆出讓資產(chǎn)使用權(quán)爸收入 Remi拌se righ啊t of as版sets re昂venue背返還所得稅 R盎eimburs皚ement o矮f incom笆e tax耙其他收入 Ot胺her rev唉enue藹5201 投資矮收益 Inve藹stment 爸income八短期投資收益 挨Current百 invest熬ment in搬come版長(zhǎng)期投資收益 哎Long-te伴rm inve把stment 靶income藹計(jì)提的委托貸款懊減值準(zhǔn)備 Wi拜thdrawa辦l of en辦trust l絆oans

59、 re伴serves挨5203 補(bǔ)貼氨收入 Subs邦idize r耙evenue搬國(guó)家扶持補(bǔ)貼收背入 Subsi奧dize re拜venue f哎rom cou頒ntry般其他補(bǔ)貼收入 疤Other s斑ubsidiz翱e reven搬ue愛5301 營(yíng)業(yè)傲外收入 NON擺-OPERAT拜ING INC澳OME拜非貨幣性交易收案益 Non-c傲ash dea盎l incom胺e安現(xiàn)金溢余 Ca霸sh over捌age哎處置固定資產(chǎn)凈叭收益 Net 頒income 案on disp埃osal of翱 fixed 矮assets耙出售無形資產(chǎn)收辦益 Incom骯e on sa辦les of 哀intangi伴ble ass矮ets昂固定資產(chǎn)盤盈 暗Fixed a八ssets i斑n