-
外企科目中英文对照
预付帐款
-
存货
downpayment made for
inventories
在途物资
Goods in
transit
原材料
-
铝
Raw Material - Aluminium
原材料
-
其他
BOM
外辅料
< br> Auxiliary materials not in BOM
包装材料
-
已列入物料清单
Packaging Material in BOM
包装材料
-
未列入物料清单
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
(
生产定单
)
Work in process(production orders)
产成品
Finished goods
外购商品
Trading goods
存货跌价准备
-
材料
Provision-value decline of material
存货跌
价准备
-
半成品
Provision-value decline of semi-finished
存货跌价准备
-
产成品
Provision-value decline of finished good
发出商品
Goods sent
out
待摊费用
Deferred expenses
机械及设备租赁
(IFRS) Machinery and
equipment lease (IFRS)
机械及设备
(IFRS) Machinery and
equipment (IFRS)
无形资产减值准备
(
本地
)
Provision-
impairment
loss-intangi.
Asset(LOCAL)
经营活动长期待摊费用
Long term
operating deferred expenses
短期借款
-
财务公司
Short-term loan -
SAIC Finance
无发票物料应付款项
Payable for material without invoice
应付
帐款
-
寄售
Consignment
payables
应付账款
-
国内<
/p>
Accounts payable-domestic
应付
账款
-
国外
Accounts
payable-foreign
应付账款
-
关联公司
Accounts payable associated
companies
预收账款
Downpayment
received
应付工资
-
上年结
转
Salary payable to employee-prior year
应付工资
-
应计
Accrual salary expenses
应付福利费
< br>-
应计
Accrued welfare
expenses
应交增值税
-
进项
税额
Input VAT
应交增值税
-
已交税金
VAT paid
应
交增值税
-
转出未交增值税
Transfer-out of unpaid VAT
应交增值税
-
减免税款
VAT deductions and
exemptions
应交增值税
-
销项税额
Output VAT
应交增值税
-
出口退税
Refund of export
VAT
应交增值税
-
进项税额转出<
/p>
Transfer-out of input VAT
应交
增值税
-
出口抵减内销产品应纳税
Export duty deductible-domestic
sales <
/p>
应交增值税
-
转出多交增值税
Transfer-out of overpaid VAT
应交增
值税
-
未交增值税
Unpaid
VAT
应交消费税
excise tax payable
应交所得税
income tax payable
应交车船使用税
vehicle tax payable
应交个人所得税
(
代扣代缴
) Individual Income tax payable
应交关税
Custom Duty payable
其他应交款
-
河道管理费
riverway management charges
其他应付款项
-
公积金，养老金
other
payables-housing fund
其他应付款项
-
教育基金
other payables-
training funds
其他应付款项
-
医疗保险
other payables-medical
insurance
其他应付款项
-
失业保险
other payables-unemployment
insurance
其他应付款项
-
工会经费
other payables-trade union
其他应付款项
-
其他
(
员工
) other liabilities to
employees
其他投资活动应付款
other
payable for investing activities
预提费用
-
利息费用
Accrued
interest expense
预提费用
-
维修费
Accrual-maintenance
预提费用
-
技术开发费
Accrual-royalties and developing expense
预提费用
-
租赁费
Accrual-leasing expense
预提费用
-
产品质保三包费用
Accrual-warranty
expense
原材料消耗
-
其他组
件
Raw material consumption-Other
component
列入物料清单内包装材料消耗
Consumption packaging material in BOM
半成品消耗
Consumption semi-
finished goods
物料差异
Material
variance
采购价格差异
Purchasing
price variance
物料用量差异
Material usage variance
报废原材料
-
其他组件
Scrap Raw Material
Other Components
报废已列入物料清单包装材料
Scrapping
Packaging Material in BOM
报废半成品
Scrapping semi-
finished goods
完工结转
(
< br>生产订单
) Manufacturing output
半成品库存变动
(
委外结转
)
Inventory change unfinished good(w/o CE)
生产产出差异
manufacturing output
variance
外部加工费
(
委外
) External processing cost(without
time)
外协加工工序
Extended work
bench
能源
-
电费
energy-electricity
能源
-
天然气费
energy-natural gas
能源
-
水费
energy-water
能源
-
汽
油及其他油类
energy-gasoline and oil
一年内到期的长期借款
Long-term loan
due within one year
应付融资租赁款项
(IFRS) Payable for
capital leasing(IFRS)
应付融资租赁款项
(
本地
) Payable for capital
leasing(Local)
股本
capital
stock
资本公积
-
其他资本公积
other capital reserve
盈余公积<
/p>
-
法定公积
legal
surplusreserve
盈余公积
-
< br>任意公积
discretionary surplusreserve
盈余公积
-
法定公益金
statutory public welfare fund
留存收益
retained earning
利润分配
-
其他转入
profit allocation-transfered from others
利润分配
-
提取法定盈余公积
profit allocation-legal surplus reserves
利润分配
-
提取法定公益金
profit allocation-statutory welfare fund
利润分配
-
提取职工奖励及福利基金
profit
allocation-emplyee
welfare
fund
利润分配
-
提取任意盈余公积
profit
allocation-discretionary surplus
reserve
利润分配
-
应付普通股股利
profit allocation-
dividend payable
利润分配
-
转作资本
profit allocation-transfer
into capital
本年利润
undistributed profit
直接人工
-
岗位工资
Direct labor post salary
直接人工
-
绩效工资及奖金
Direct labor-Bonus wages
直接人工
-
加班费
Direct labor-
Overtime premiums
直接人工
-
社保费用及法定津贴
Direct labor-Statutory
social expense
预提直接人工费用
Accrual expenses - wages
直接人工福利费
-
伙食费用及补贴
wages welfare -
expensesfor food
直接人工福利费
-
托费
wages welfare - subsidy for
kindergarten
直接人工福利费
-
子女及家庭补贴
wages welfare - subsidy for
bady,family
直接人工福利费
-
< br>职工疗养费
wages welfare - employee
recuperate
直接人工福利费
-
医务人员工资
wages welfare-salary infirmary
employee
直接人工福利费
-
医药费用及补贴
wages welfare - medical
expenses
直接人工福利费
-
其他
wages welfare - others
直接
人工福利费
-
补充养老金
wages
welfare - additional pension
预提直接人工福利费
Accrual expenses -
wages welfare
管理人员–加班费
Salary-overtime premiums
管理人员–绩效工资及奖金
Salary-bonus
salary
管理人员
-
岗位工资<
/p>
Salary-post salary
管理人员–社保费用及法定津贴
Salary-Social
security payments
预提管理人员工资
Accrual expense- salary
管理人员福利费
< br>-
伙食费用及补贴
salary welfare-
expenses for food
管理人员福利费
-
托费
salary welfare-subsidy for
kindergarten
管理人员福利费
-
子女及家庭补贴
salary welfare-subsidy for
family
管理人员福利费
-
职工
疗养费
salary welfare-employee recuperate
管理人员福利费
-
医务人员工资
salary welfare-salaryinfirmary employees
管理人员福利费
-
医药费用及补贴
salary welfare-medical expenses
< br>管理人员福利费
-
其他
salary welfare-others
管理人员福利费
-
补充养老金
additional pension
预提管理人员福利费
Accrual expense-
salary welfare
外方人员工资
Expatriate salary
交通补贴
Transportation allowance
班车费
Company bus expenses
工会费
Trade union expense
培训费
Training expense