管理费用的英语怎么说

㈠ 管理费用用英语怎么说

overhead expenses

祝楼主在新年里万事如意

㈡ 合同中管理费英语

As long as you have signed on this agreement,the tax and management fees will be altomaticly dected from the basic account monthly or quarterly.
楼上没翻译“自动”,而且每季度应翻译为quarterly而不是seasonal.

㈢ 制造费用、营业费用和管理费用用英语怎么说

制造费用;The manufacturing costs
营业费用：Operating expenses
管理费用：Management fees

㈣ 内容提要:新会计准则规定的“管理费用、销售费用、财务费用”的会计处理.英文翻译

管理费administrative expenses，销售费用sale expenses ，财务费用financial expenses

㈤ 会计专业英语翻译，急~~

微观经济学和FISH - 本量利分析

FISH应该是一个什么呢。FISH本意是鱼的意思，但这里肯定不是，我觉得是一个缩写。

我继续查下，等更新！

顺便给你一些会计专业词汇中英对照
政治风险 political risk
再开票中心 re-invoicing center V&W @ ?0_ i F-[
现代管理会计专门方法 special methods of modern management accounting
现代管理会计 modern management accounting';n ? s d c _ w
提前与延期支付 Leads and Lags | G.| ` g |1U q
特许权使用管理费 fees and royalties
跨国资本成本的计算 the cost of capital for foreign investments
跨国运转资本会计 multinational working capital management:b T a.f #r3u
跨国经营企业业绩评价 multinational performance evaluation@ F-F F p7Y W+K
经济风险管理 managing economic exposure !I w V+I b8y y*D Z%`
交易风险管理 managing transaction exposure
换算风险管理 managing translation exposure F(n u i w8g T A
国际投资决策会计 foreign project appraisal%{6[+A U1U
国际投资决策会计 foreign project appraisal%I6n { N d;C i'K3D U
国际存货管理 international inventory management Q9d Z7O3C*z t n1@"b `
股利转移 dividend remittances
公司内部贷款 inter-company loans
冻结资金转移 repatriating blocked funds0B G&n.E {&f%W
冻结资金保值 maintaining the value of blocked funds
调整后的净现值 adjusted net present value
配比原则 matching G+R;$b f G D3n
旅游、饮食服务企业会计 accounting of tourism and service
施工企业会计 accounting of construction enterprises W1P)R U+W:? P
民航运输企业会计 accounting of civil aviation transportation enterprises M v"J G W!~ [2Z
企业会计 business accounting!V7b*V+M t#a,P P T2V
商品流通企业会计 accounting of commercial enterprises
权责发生制原则 accrual basis
农业会计 accounting of agricultural enterprises
实现原则 realization principle
历史成本原则 principle of historical cost h j z N/J3` L!
外商投资企业会计 accounting of enterprises with foreign investment
通用报表 all-purpose financial statements g N,M$p R f6M2G
铁路运输企业会计 accounting of rail way transportation enterprises
所有者权益 owners equity
w4n8u-u F9z;D 所有者权益 owners equity+E+Q9v;g t y i(Y
实质量于形式 substance over form
修正性惯例 principle of exceptions
信息系统论 information system perspective
相关性原则 relevance;S X o N t X y
微观会计 micro-accounting u6n"~ C O O%Y Z+a z&A
客观性原则 objectivity;N )[ y+i
可比性原则 comparability
谨慎性原则 prudence
金融企业会计 accounting of financial institutions ] | f L { Y p
交通运输企业会计 accounting of communication and transportation enterprises
建设单位会计 accounting of construction units
记账本位币 recording currency y J&X-o ] u
计量属性 measurement attributes U P+^&h v w*B)t
及时性原则 timeliness
货币计量 monetary measurement P 4a9^3f l
会计准则 accounting standards
会计主体 accounting entity
会计职业道德 accounting professional ethics
会计职能 functions of accounting q T b M%N j E
会计预测 accounting forecasting
会计要素 accounting elements K-f ?iK&s f }%z
会计研究 accounting research
会计学科体系 accounting science system k P*U;I5T | t L G,U
会计学 accounting
会计信息 accounting information
会计任务 targets of accounting activities-m }5?)Q w(P V(B
会计人员 accounting personnel
会计确认 accounting recognition
会计目标 accounting objective
会计理论结构 theoretical structure of accounting#T6U E1_ b o'r
会计理论 accounting theory
会计控制 accounting control n4z @0c Y4^ c
会计决策 accounting decision making
会计监督 accounting supervision n Z#N!} P9y W U7d
会计假设 accounting assumption @6e#e w R R7Q&~
会计记录 accounting records
会计计量 accounting measurement I ` F N A g
会计机构 accounting department
会计环境 accounting environment;}"V5 o H$v(u n G
会计核算 financial accounting/p M N |-z
会计管理体制 system of accounting administration
会计分期 accounting periods
会计对象 accounting object R u2V x v v
会计等式 accounting equation
会计本质 nature of accounting
会计报表 accounting statements
宏观会计 macro-accounting
会计 accounting
汇总报表 combination statements j2Z N c0l m Q?
划分资本性支出与收益性支出原则 distinguishment between capital expenditure and revenue expenditure ] ["a4B$v [email protected]
合并报表 consolidated financial statements
管理活动论 management activities perspective
管理会计 management accounting y4m9Z)W ^ u N5N$d g0K
管理工具论 management tool perspective'I L j6^ q4W m!F M
股份制企业会计 accounting of stock companies
公认会计原则 generally accepted accounting principle, GAAP l n E U9O
公共会计 public accounting
工业会计 accounting of instrial enterprises
个别报表 indivial statements
高新技术企业会计 accounting of high technology enterprises
负债 liability:n B'? b E q g%J C w9E q
费用 expense
反馈价值 feedback value
对外经济合作企业会计 accounting of foreign economic cooperation enter prises
对外报表 external statements5H5^7{ u J U i
对内报表 internal statements
一致性原则 consistency:Z#Y"f4X!n R/{(B
艺术论 art perspective
房地产开发企业会计 accounting of real estate enterprises
邮电通信企业会计 accounting of post and telecommunication enterprises
预测价值 forecast value'A'`$T _9O S)B,c
真实与公允 true and fair view _ X&w7h9i | T&D3m S
持续经营 going concern
成本报表 cost statement5q7f"v z.x5Y
财务会计原则 financial accounting principles B r z k a x1O ^;8X'p e e
财务会计概念框架 financial accounting conceptual framework
财务会计 financial accounting
政府及非营利组织会计 governmental and non-profit organization accounting1e y(p/a9Y s2Z4d3}
重要性原则 materiality S x t] }!] q
专用报表 special purpose financial statements
资产 assets
资金 funds6hw.U j0c C F2p f1EG
资金运动 funds movement
财务报告 financial report6x'x9z0w ~9@ B
财务报表要素 elements of financial statements){ n*N n B _ S
财务报表 financial statements L1p P { P f
币值稳定假设 constant-dollar assumption
保险企业会计 accounting of insurance companies
收入的确认 recognition of revenue
公司债券发行价格 corporate bond issuing price
固定资产折旧 depreciation of fixed assets y3p,t(j B7c+E1i-o { |
可转换债券 convertible bonds
公司债券利息摊销,F l!t*K&R A V n
加速折旧法 accelerated depreciation methods v(` Y q P z
营业外收支净额 c0i L ]1k k"_4`
公司债券利率 interest rate on debenture4D P u)y#C
应收账款出借 assignment of accounts receivable T U w!x Z/?
无担保债券 debenture bonds'P'k f J J
后进先出法 last-in, first-out, LIFO
其他货币资金
应付票据贴现 discount on notes payable Y Z KN5E;v G/S
先进先出去 first-in, first-out缩写FIFO
在发建工程 constructions in process B2e H7];c { @s
固定资产更换与改良 improvements and replacements of fixed assets
实地盘存制 periodic inventory system0z#r W X/N
收益总括观点 all-inclusive concept of income
损益表法 O)Z j e-u e^ P0D2C
可变现净值法 net realizable value X)G a+b h-} i g7j
应付福利费
基本业务利润
固定资产扩建 additions of fixed assets
应收账款出售 sale or factoring of accounts receivable
或有负债 contingent liability
销货退回与折让 sales returns and allowances
零售价格法 retail method(Q D#s"q c7q F D
现金折扣 cash discount @ Y N _ S ^8]z
特定履行法)n n H"S1~ R d2F
其他业务利润)y H C Z `o!W
公司债券 bonds payable
销售法 sale method
应付票据 notes payable
认股权 stock rights6+W/H%U h V l G
固定资产修理 repairs and maintenance of fixed assets l+v-x K 6\%|
有担保债券 mortgage bonds
销售费用 selling expenses f:W J5F j e r
应付股利 dividends payable J ] p%U8W t XF s u*b
应收票据 notes receivable t7d/q z+T I s6J H. g
无形资产 intangible assets
收款法 collection method
所得税 income tax
流动负债 current liabilities a7H [" [ D
生产法 proction method
计划成本核算 j2j } v*e d x e'P A
废弃和生置法 retirement and replacement method
盘存法 inventory method w y m$t4X C-Q d0h
流动资产 current assets
购货折扣 purchases discounts;?.M J Q*|8^;i4v
商誉 goodwill
应收账款 accounts receivable!| I M;Y u u*P
投资收益 investment income
营业利润 operating income7} M9M)| L4h R }2I3s {
预提费用
股本 capital stockM J6[7x c7J Z o
公司债券偿还 redemption of bonds9f a g x'm-A/m h*q
坏账 bad debts
固定资产重估价 revaluations of fixed assets
银行存款 cash in bank
固定资产 fixed assets
利润总额# C9r U U k H
利益分配 profit distribution
应计费用 accrued expense
商标权 trademarks and trade names b&f Z e A ^ [ Y
全部履行法
净利润 net income H n ~ X I ^.h
应付利润 profit payablec1n!u N U1G
未分配利润2_3Z,Z M'~ x
收益债券 income bonds
*? x,Y6
利息资本化 capitalization of interests
预付账款 advance to supplier
其他应收款 other receivables1i*@ ] d n i u$d2F$e+z
现金 cash
A&k3L F
公司债券发行 corporate bond floatation*f `%B!v R)c |;N
应付工资 wages payable
实收资本 paid-in capital ? Z j e @ W
盈余公积 surplus reserves3l F#p'?&J q#@ h
管理费用 ^&| l S4C"G
土地使用权)H D)b:i W7k-T
股利 dividend
应交税金 taxes payable
负商誉 negative goodwill)H F U5O O C ?$] U
费用的确认 recognition of expense
短期投资 temporary investment
短期借款 short-term loans w0B ?1K.} x h
递延资产 deferred charges c T d#.o
低值易耗品4t8e ]1c t(E ^ H)w
当期经营观点 current operating concept of income
待摊费用)O ,B o m `%n
待核销基建支出[旧] H Kh&o d K g%g8u;j
待处理流动资产损失
待处理固定资产损失
存货销售的影响 effects of inventory errors g$Y Q#{ {"Z v.?
折旧[旧] I _6C j.j.k u(h
折旧方法 depreciation method
折旧率 depreciation rate
支出 payment
直线法 straight-line6_ Z D e[6{#H8h"L d)~
职工福利基金 welfare fund
专项拨款【旧】0g K n5` ]7k6K
专利权 patents3r P w `:@7d0L @
住房基金 housing fund
重置成本法 replacement costing+o*J z;w-R M
专项物资[旧]
专项资产【旧】
专有技术 know-how j9E S o)_ F V {
专营权 franchises)A ] | G M g I i a
资本公积 capital reserves
资产负债表 balance sheet Km3] {-h3q
资金占用和资金来源[旧] h"S s S R q
自然资源 natural resources
存货 inventory
y j C;L C%H
偿债基金 sinking fund a V B H P
长期应付款 long-term payables L+a/P(Q g y
长期投资 long-term investments
长期借款 long-term loans
长期负债 long-term liability of long-term debt
财务费用 financing expenses
拨定留存收益 appropriated retained earnings p.h-b Z*_ | n W
标准成本法 standard costing
变动成本法 variable costing$s&v-x Q P ] F5~
比例履行法 A h S2b Y"O q
包装物
版权 rights
汇总原始凭证 cumulative source document．汇总记账凭证核算形式 bookkeeping procere using summary vouchers R l#~ _ ~7y N J
工作底稿 working paper P0R7t'E I n9a"P T
复式记账凭证 multiple account titles voucher
复式记账法 Double entry bookkeeping
复合分录 compound entry
划线更正法 correction by drawing a straight ling
汇总原始凭证 cumulative source document．会计凭证 accounting document． H(a X!u2pY'[email protected]
会计科目表 chart of accounts
会计科目 account title
红字更正法 correction by using red ink4L @,w%^ g H
会计核算形式 bookkeeping proceres
过账 posting q7[ q `'P;W
会计分录 accounting entry Y9p"e o6|2s
会计循环 accounting cycle
会计账簿 Book of accounts
活页式账簿 loose-leaf book-v ? [6oy*b
集合分配账户 clearing accounts/e h B j1e V G
计价对比账户 matching accounts a T4n;u W/y S
记账方法 bookkeeping methods
记账规则 recording rules
记账凭证 voucher
记账凭证核算形式 Bookkeeping procere using vouchers
记账凭证汇总表核算形式 bookkeeping procere using categorized account summary h Y1h a A q }
简单分录 simple entry
结算账户 settlement accounts7^ ?1e S.~4E E b-d
结账 closing account v)U,Q( Y2r @ G$U+W
结账分录 closing entry
借贷记账法 debit-credit bookkeeping
局部清查 partial check
卡片式账簿 card book
跨期摊提账户 inter-period allocation accounts
累计凭证 multiple-record document．联合账簿 compound book u$w0] z U.Z7@ P |
明细分类账簿 subsidiary ledger
明细分类账户 subsidiary account
盘存账存 inventory accounts%f-u r,U/U m3i Q7k
平行登记 parallel recording R e Y c { t O m
全面清查 complete check$o ~9E1i E ? @ ^)p
日记总账 combined journal and ledger$^0j J D v n a w `
日记总账核算形式 bookkeeping procere using summarized journal
三式记账法 triple-entry bookkeeping A u"Y @ f"S6`3t ]
实账户 real accounts3r | *A&O*Z w1l.T { K
试算表 trial balance*v u Y!t.B n+B w X
试算平衡 trial balancing e s ~ a&|X
收付记账法 receipts-payment bookkeeping
收款凭证 receipt voucher
损益表账户 income statement accounts
通用记账凭证 general purpose voucher
通用日记账核算形式 bookkeeping procere using general journal u r I.u } C/c
外来原始凭证 source document．nbspfrom outside
现金日记账 cash journal+z:}/r ]%w6z1f!~
虚账户 nominal accounts
序时账簿 book of chronological entry n Q5k I'E f3 h
一次凭证 single-record document．银行存款日记账 deposit journal
永续盘存制 perpetual inventory system
原始凭证 source document．暂记账户 suspense accounts r K2g e s6]
增减记账法 increase-decrease bookkeeping
债权结算账户 accounts for settlement of claim M v L U3p s } O'B:G
债权债务结算账户 accounts for settlement of claim and debt5C4H-z5[ b x)J& Z {
债务结算账户 accounts for settlement of debt V n G O6d n$o.Q1y
账户 account;p6L m s M ^;@
账户编号 Account number s Y K G 4` m%]
账户对应关系 debit-credit relationship4y#a b/C%y j s
账项调整 adjustment of account G"c G8a c9? C f
专用记账凭证 special-purpose voucher
转回分录 reversing entry
资金来源账户 accounts of sources of funds
资产负债账户 balance sheet accounts1_%Q J4V d0x3w
转账凭证 transfer voucher W K V H9i r O
资金运用账户 accounts of applications of funds/{ q [3F*E ` x h)h
自制原始凭证 internal source document．总分类账簿 general ledger
D5K xS i"h.r 总分类账户 general account L d2G&?-I k0T:N _ t
附加账户 adjunct accounts k W [ ` @6|3` r I-v {5r
付款凭证 payment voucher
分类账簿 ledger T7f&v f T4g ~
多栏式日记账核算形式 bookkeeping procere using columnar journal,X l n k/P(E M(D j F!Z
对账 checking C"K*w Y._ w H V
对应账户 corresponding accounts
定期清查 Periodic checking method o"j Z"N b5W(`
定期盘存制 periodic inventory system
订本式账簿 bound book
调整账户 adjustment accounts
调整分录 adjusting journal entry3Q5G ^ i C {,d
单式记账凭证 single account title voucher
单式记账法 single-entry bookkeeping
从属账户 Secondary accounts
成本计算账户 costing accounts |'E8x#g"m ` L M
财产清查 physical inventory
簿记 bookkeeping"@ t q ` t:^
不定期清查 non-periodic checking method F3m L x a(A1i H
补充登记法 correction by extra recording
表外账户 off-balance sheet accounts
备抵账户 provision accounts Z)J ])r S t h S
备抵附加账户 provision and adjunct accounts5Z S B c#c&L!t p
备查账簿 memoranm/^ {1t4e

㈥ 请教以下两个问题： 1、“物业管理费”用英语如何说 2、“管理费”用英语如何说

物业管理费（Property Management Fee）
Rent Management Fees 租赁管理费/物业管理费

例句：
物业管理费纠纷。
Property management fee dispute.

这个租金包含物业管理费，包发票，包会所，包车位。
This rent includes property management fees, official tax invoice, club membership, parking.

租赁期内水、电、煤气及电话费由乙方按帐单支付，物业管理费由甲方支付。
Party B shall pay all charges for water, electricity, telephone and gas fee for the Premises, and Party A shall pay the building management fee for the Premises.

管理费（management overhead） 就太多了~~
managerial fee; establishment fee; front-end fee; administration cost; costs of administration; handling cost; managment expenses; managerial expenses; administrative expenses

短语
管理费management fee
地区管理费district overhead expense
市政管理费Council Rate
一般管理费overhead
管理费和利润Overhead and profit
固定管理费Overhead
削减管理费decreasedoverhead
壅塞管理费congestion management charge

例句：
行政管理费似乎每季都有所增加。
Admin cost seem to be rising each quarter.

他声称，只要另外支付管理费，就会获得最好的对冲基金经理们的投资组合。
It claims, for an additional fee, to be able to put together a portfolio of the best hedge-fund managers.

中国政府还曾宣布，将大幅提高汽油和柴油的消费税，来取代公路管理费等其它税费。
It had also announced a steep rise in petrol and diesel taxes to replace other fees, such as some road tolls.

㈦ 求各位帮帮忙，把这些会计科目翻译成英文，谢谢！现金

银行存款 Cash in bank
其他货币资金Other cash and cash equivalents
应收账款Account receivable
预付账款Prepayments
其他应收款Other receivable
材料采购Material purchasing
原材料Raw materials
包装物Wrappage
产成品Finished goods
待摊费用Deferred and prepaid expenses
固定资产Fixed assets
累计折旧Accumulated depreciation
在建工程Construction in process
短期借款Short term loan
应付账款Accounts payable
应付职工薪酬Salary and welfare payable
应付福利费Welfare payable
应交税金Tax payable
应缴城建税 Tax for maintaining and building cities payable
资源税Resources tax payable
所得税Income tax payable
其他应交款Other fund in conformity with paying
应交税金
教育费附加 Ecational Surcharges
地方教育费附加 Local ecational surcharges
河道维护费 River maintaince surcharges
预提费用Drawing expense in advance
长期借款Long term loan
实收资本Paid-in capital
资本公积Capital reserves
本年利润Current year profits
利润分配Profit distribution
未分配利润Undistributed profit
生产成本Cost of manufacture
制造费用Manufacturing overhead
产品销售收入Sales revenue
产品销售成本Cost of goods sold
产品销售费用Sales expenses
产品销售税金及附加Operating tax and additions
教育费经费Ecational Surcharges
地方教育费附加Local ecational surcharges
城建税Tax for maintaining and building cities
其他业务收入Other operation revenue
其他业务支出Other operation expense
管理费用Administrative expenses
财务费用Financial expenses
营业外收入non-operating income
营业外支出non-operating cost
所得税enterprise income tax
以前年度损益调整Prior year income adjustment

㈧ 所有科目的单词（英文）

math、Chinese、English、physics、chemistry等。

一、math

英 [mæθ] 美 [mæθ]

n. 数学

Those math problems made me dizzy.

那些数学题弄得我晕头转向。

二、Chinese

英 [ˌtʃaɪ'niːz] 美 [ˌtʃaɪ'niːz]

n. 中国人；汉语

adj. 中国的；中国人的；汉语的

The Chinese eat with chopsticks.

中国人用筷子吃饭。

三、English

英 ['ɪŋɡlɪʃ] 美 ['ɪŋɡlɪʃ]

n. 英语；英国人

adj. 英语的；英国人的；英国的

He spares no efforts to study English.

他不辞劳苦地学习英语。

四、physics

英 ['fɪzɪks] 美 ['fɪzɪks]

n. 物理学

I prefer chemistry to physics.

我喜欢化学甚于物理。

五、chemistry

英 ['kemɪstri] 美 ['kemɪstri]

n. 化学

We have three periods of chemistry a week.

我们一星期三节化学课。

㈨ 求会计账目的英文翻译

主营业务税金及附加 Tax and associate charge
其他业务利润Income from other operation
营业费用Operating expense
管理费用General and administrative expense
财务费用Financial expense
资产减值损失impairment of assets
营业利润operating income
投资收益investment income
补贴收入Subsidize revenue
营业外收入non-operating revenue
营业外支出non-operating expenese
利润总额total profit

待摊费用(Asset)amortization charge
实收资本(SE) Paid-up capital
盈余公积(SE) Surplus reserves

㈩ 求常见的会计分录英文表达形式（越全越好）

（中文科目是老的叫法）
现金 Cash in hand
银行存款 Cash in bank
其他货币资金-外端口存款Other monetary assets - cash in other cities
其他货币资金-银行本票 Other monetary assets - cashier‘s check
其他货币资金-银行汇票 Other monetary assets - bank draft
其他货币资金-信用卡 Other monetary assets - credit cards
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
其他货币资金-存出投资款 Other monetary assets - cash for investment
短期投资-股票投资 Investments - Short term - stocks
短期投资-债券投资 Investments - Short term - bonds
短期投资-基金投资 Investments - Short term - funds
短期投资-其他投资 Investments - Short term - others
短期投资跌价准备 Provision for short-term investment
长期股权投资-股票投资 Long term equity investment - stocks
长期股权投资-其他股权投资 Long term equity investment - others
长期债券投资-债券投资 Long term securities investemnt - bonds
长期债券投资-其他债权投资 Long term securities investment - others
长期投资减值准备 Provision for long-term investment
应收票据 Notes receivable
应收股利 Dividends receivable
应收利息 Interest receivable
应收帐款 Trade debtors
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
预付帐款 Prepayment
应收补贴款 Allowance receivable
其他应收款 Other debtors
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
其他流动资产 Other current assets
物资采购 Purchase
原材料 Raw materials
包装物 Packing materials
低值易耗品 Low value consumbles
材料成本差异 Material cost difference
自制半成品 Self-manufactured goods
库存商品 Finished goods
商品进销差价 Difference between purchase & sales of commodities
委托加工物资 Consigned processiong material
委托代销商品 Consignment-out
受托代销商品 Consignment-in
分期收款发出商品 Goods on instalment sales
存货跌价准备 Provision for obsolete stocks
待摊费用 Prepaid expenses
待处理流动资产损益 Unsettled G/L on current assets
待处理固定资产损益 Unsettled G/L on fixed assets
委托贷款-本金 Consignment loan - principle
委托贷款-利息 Consignment loan - interest
委托贷款-减值准备 Consignment loan - provision
固定资产-房屋建筑物 Fixed assets - Buildings
固定资产-机器设备 Fixed assets - Plant and machinery
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
固定资产-运输设备 Fixed assets - Automobiles
累计折旧 Accumulated depreciation
固定资产减值准备 Impairment of fixed assets
工程物资-专用材料 Project material - specific materials
工程物资-专用设备 Project material - specific equipment
工程物资-预付大型设备款 Project material - prepaid for equipment
工程物资-为生产准备的工具及器具 Project material - tools and facilities for proction
在建工程 Construction in progress
在建工程减值准备 Impairment of construction in progress
固定资产清理 Disposal of fixed assets
无形资产-专利权 Intangible assets - patent
无形资产-非专利技术 Intangible assets - instrial property and know-how
无形资产-商标权 Intangible assets - trademark rights
无形资产-土地使用权 Intangible assets - land use rights
无形资产-商誉 Intangible assets - goodwill
无形资产减值准备 Impairment of intangible assets
长期待摊费用 Deferred assets
未确认融资费用 Unrecognized finance fees
其他长期资产 Other long term assets
递延税款借项 Deferred assets debits
应付票据 Notes payable
应付帐款 Trade creditors
预收帐款 Adanvances from customers
代销商品款 Consignment-in payables
其他应交款 Other payable to government
其他应付款 Other creditors
应付股利 Proposed dividends
待转资产价值 Donated assets
预计负债 Accrued liabilities
应付短期债券 Short-term debentures payable
其他流动负债 Other current liabilities
预提费用 Accrued expenses
应付工资 Payroll payable
应付福利费 Welfare payable
短期借款-抵押借款 Bank loans - Short term - pledged
短期借款-信用借款 Bank loans - Short term - credit
短期借款-担保借款 Bank loans - Short term - guaranteed
一年内到期长期借款 Long term loans e within one year
一年内到期长期应付款 Long term payable e within one year
长期借款 Bank loans - Long term
应付债券-债券面值 Bond payable - Par value
应付债券-债券溢价 Bond payable - Excess
应付债券-债券折价 Bond payable - Discount
应付债券-应计利息 Bond payable - Accrued interest
长期应付款 Long term payable
专项应付款 Specific payable
其他长期负债 Other long term liabilities
应交税金-所得税 Tax payable - income tax
应交税金-增值税 Tax payable - VAT
应交税金-营业税 Tax payable - business tax
应交税金-消费税 Tax payable - consumable tax
应交税金-其他 Tax payable - others
递延税款贷项 Deferred taxation credit
股本 Share capital
已归还投资 Investment returned
利润分配-其他转入 Profit appropriation - other transfer in
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
利润分配-提取储备基金 Profit appropriation - reserve fund
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
利润分配-利润归还投资 Profit appropriation - return investment by profit
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
期初未分配利润 Retained earnings, beginning of the year
资本公积-股本溢价 Capital surplus - share premium
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
资本公积-接受现金捐赠 Capital surplus - cash donation
资本公积-股权投资准备 Capital surplus - investment reserve
资本公积-拨款转入 Capital surplus - subsidiary
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
资本公积-其他 Capital surplus - others
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
盈余公积-储备基金 Surplus reserve - reserve fund
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
主营业务收入 Sales
主营业务成本 Cost of sales
主营业务税金及附加 Sales tax
营业费用 Operating expenses
管理费用 General and administrative expenses
财务费用 Financial expenses
投资收益 Investment income
其他业务收入 Other operating income
营业外收入 Non-operating income
补贴收入 Subsidy income
其他业务支出 Other operating expenses
营业外支出 Non-operating expenses
所得税 Income tax一、资产类 assets
现金 cash on hand
银行存款 cash in bank
其他货币资金 other cash and cash equivalent
短期投资 short-term investment
短期投资跌价准备 short-term investments falling price reserve
应收票据 notes receivable
应收股利 dividend receivable
应收利息 interest receivable
应收帐款 accounts receivable
坏帐准备 bad debt reserve
预付帐款 advance money
应收补贴款 cover deficit receivable from state subsidize
其他应收款 other notes receivable
在途物资 materials in transit
原材料 raw materials
包装物 wrappage
低值易耗品 low-value consumption goods
库存商品 finished goods
委托加工物资 work in process-outsourced
委托代销商品 trust to and sell the goods on a commission basis
受托代销商品 commissioned and sell the goods on a commission basis
存货跌价准备 inventory falling price reserve
分期收款发出商品 collect money and send out the goods by stages
待摊费用 deferred and prepaid expenses
长期股权投资 long-term investment on stocks
长期债权投资 long-term investment on bonds
长期投资减值准备 long-term investment depreciation reserve
固定资产 fixed assets
累计折旧 accumulated depreciation
工程物资 project goods and material
在建工程 project under construction
固定资产清理 fixed assets disposal
无形资产 intangible assets
开办费 organization/preliminary expenses
长期待摊费用 long-term deferred and prepaid expenses
待处理财产损溢 wait deal assets loss or income
二、负债类 debts
短期借款 short-term loan
应付票据 notes payable
应付帐款 accounts payable
预收帐款 advance payment
代销商品款 consignor payable
应付工资 accrued payroll
应付福利费 accrued welfarism
应付股利 dividends payable
应交税金 tax payable
其他应交款 accrued other payments
其他应付款 other payable
预提费用 drawing expenses in advance
长期借款 long-term loan
应付债券 debenture payable
长期应付款 long-term payable
递延税款 deferred tax
住房周转金 revolving fund of house
三、所有者权益 owners equity
股本 paid-up stock
资本公积 capital reserve
盈余公积 surplus reserve
本年利润 current year profit
利润分配 profit distribution
四、成本类 cost
生产成本 cost of manufacture
制造费用 manufacturing overhead
五、损益类 profit and loss （p/l）
主营业务收入 prime operating revenue
其他业务收入 other operating revenue
折扣与折让 discount and allowance
投资收益 investment income
补贴收入 subsidize revenue
营业外收入 non-operating income
主营业务成本 operating cost
主营业务税金及附加 tax and associate charge
其他业务支出 other operating expenses
存货跌价损失 inventory falling price loss
营业费用 operating expenses
管理费用 general and administrative expenses
财务费用 financial expenses
营业外支出 non-operating expenditure
所得税 income tax
以前年度损益调整 adjusted p/l for prior year

企业会计准则目录
Index for Accounting Standards for Business Enterprises
Announced February 2006
Effective 2007 for Listed Companies
1. 企业会计准则－－－－－－－－-基本准则
（Accounting Standard for Business Enterprises - Basic Standard）
2. 企业会计准则第1 号－－－－－－－－-存货
（Accounting Standard for Business Enterprises No. 1 - Inventories）
3. 企业会计准则第2 号－－－－－－－－-长期股权投资
（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）
4. 企业会计准则第3 号－－－－－－－－-投资性房地产
（Accounting Standard for Business Enterprises No. 3 - Investment properties）
5. 企业会计准则第4 号－－－－－－－－-固定资产
（Accounting Standard for Business Enterprises No. 4 - Fixed assets）
6. 企业会计准则第5 号－－－－－－－－-生物资产
（Accounting Standard for Business Enterprises No. 5 - Biological assets）
7. 企业会计准则第6 号－－－－－－－－-无形资产
（Accounting Standard for Business Enterprises No. 6 - Intangible assets）
8. 企业会计准则第7 号－－－－－－－－-非货币性资产:）
（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）
9. 企业会计准则第8 号－－－－－－－－-资产减值
（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）
10. 企业会计准则第9 号－－－－－－－－-职工薪酬
（Accounting Standard for Business Enterprises No. 9 – Employee compensation ）
11. 企业会计准则第10 号－－－－－－－－企业年金基金
（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）
12. 企业会计准则第11 号－－－－－－－－股份支付
（Accounting Standard for Business Enterprises No. 11 - Share-based payment）
13. 企业会计准则第12 号－－－－－－－－债务重组
（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）
14. 企业会计准则第13 号－－－－－－－－或有事项
（Accounting Standard for Business Enterprises No. 13 - Contingencies）
15. 企业会计准则第14 号－－－－－－－－收入
（Accounting Standard for Business Enterprises No. 14 - Revenue）
16. 企业会计准则第15 号－－－－－－－－建造合同
（Accounting Standard for Business Enterprises No. 15 - Construction contracts）
17. 企业会计准则第16 号－－－－－－－－政府补助
（Accounting Standard for Business Enterprises No. 16 - Government grants）
18. 企业会计准则第17 号－－－－－－－－借款费用
（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）
19. 企业会计准则第18 号－－－－－－－－所得税
（Accounting Standard for Business Enterprises No. 18 - Income taxes）
20. 企业会计准则第19 号－－－－－－－－外币折算
（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）
21. 企业会计准则第20 号－－－－－－－－企业合并
（Accounting Standard for Business Enterprises No. 20 - Business Combinations）
22. 企业会计准则第21 号－－－－－－－－租赁
（Accounting Standard for Business Enterprises No. 21 - Leases）
23. 企业会计准则第22 号－－－－－－－－金融工具确认和计量
（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of
financial instruments）
24. 企业会计准则第23 号－－－－－－－－金融资产转移
（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）
25. 企业会计准则第24 号－－－－－－－－套期保值
（Accounting Standard for Business Enterprises No. 24 - Hedging）
26. 企业会计准则第25 号－－－－－－－－原保险合同
（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）
27. 企业会计准则第26 号－－－－－－－－再保险合同
（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）
28. 企业会计准则第27 号－－－－－－－－石油天然气开采
（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and
natural gas）
29. 企业会计准则第28 号－－－－－－－－会计政策、会计估计变更和差错更正
（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies
and estimates? and correction of errors）
30. 企业会计准则第29 号－－－－－－－－资产负债表日后事项
（Accounting Standard for Business Enterprises No. 29 - Events occurring after the
balance sheet date）
31. 企业会计准则第30 号－－－－－－－－财务报表列报
（Accounting Standard for Business Enterprises No. 30 - Presentation of financial
statements）
32. 企业会计准则第31 号－－－－－－－－现金流量表
（Accounting Standard for Business Enterprises No. 31 - Cash flow statements）
33. 企业会计准则第32 号－－－－－－－－中期财务报告
（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）
34. 企业会计准则第33 号－－－－－－－－合并财务报表
（Accounting Standard for Business Enterprises No. 33 - Consolidated financial
statements）
35. 企业会计准则第34 号－－－－－－－－每股收益
（Accounting Standard for Business Enterprises No. 34 - Earnings per share）
36. 企业会计准则第35 号－－－－－－－－分部报告
（Accounting Standard for Business Enterprises No. 35 - Segment reporting）
37. 企业会计准则第36 号－－－－－－－－关联方披露
（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）
38. 企业会计准则第37 号－－－－－－－－金融工具列报
（Accounting Standard for Business Enterprises No. 37 - Presentation of financial
instruments）
39. 企业会计准则第38 号－－－－－－－－首次执行企业会计准则
（Accounting Standard for Business Enterprises No. 38 - First time adoption of
Accounting Standards for Business Enterprises）