中英对照财务报表企业财务会计报表封面FINANCIALREPORT

("中英对照财务报表一、企业财务会计报表封面FINANCIALREPORTCOVER报表所属期间之期末时间点PeriodEnded所属月份ReportingPeriod报出日期SubmitDate记账本位币币种LocalReportingCurrency审核人Verifier填表人Preparer二、资产负债表BalanceSheet资产Assets流动资产CurrentAssets货币资金BankandCash短期投资CurrentInvestment一年内到期委托贷款Entrustedloanreceivableduewithinoneyear减：一年内到期委托贷款减值准备Less:ImpairmentforEntrustedloanreceivableduewithinoneyear减：短期投资跌价准备Less:Impairmentforcurrentinvestment短期投资净额Netbalofcurrentinvestment应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable减：应收账款坏账准备Less:BaddebtprovisionforAccountreceivable应收账款净额NetbalofAccountreceivable其他应收款Otherreceivable减：其他应收款坏账准备Less:BaddebtprovisionforOtherreceivable其他应收款净额NetbalofOtherreceivable预付账款Prepayment应收补贴款Subsidyreceivable存货Inventory减：存货跌价准备Less:ProvisionforInventory存货净额NetbalofInventory已完工尚未结算款Amountduefromcustomerforcontractwork待摊费用DeferredExpense一年内到期的长期债权投资Long-termdebtinvestmentduewithinoneyear一年内到期的应收融资租赁款Financeleasereceivablesduewithinoneyear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资Long-terminvestment长期股权投资Long-termequityinvestment委托贷款Entrustedloanreceivable长期债权投资Long-termdebtinvestment长期投资合计Totalforlong-terminvestment减：长期股权投资减值准备Less:Impairmentforlong-termequityinvestment减：长期债权投资减值准备Less:Impairmentforlong-termdebtinvestment减：委托贷款减值准备Less:Provisionforentrustedloanreceivable长期投资净额Netbaloflong-terminvestment其中：合并价差Include:Goodwill(Negativegoodwill)固定资产Fixedassets固定资产原值Cost减：累计折旧Less:AccumulatedDepreciation固定资产净值Netbal减：固定资产减值准备Less:Impairmentforfixedassets固定资产净额NBVoffixedassets工程物资Materialholdsforconstructionoffixedassets在建工程Constructioninprogress减：在建工程减值准备Less:Impairmentforconstructioninprogress在建工程净额Netbalofconstructioninprogress固定资产清理Fixedassetstobedisposedof固定资产合计Totalfixedassets无形资产及其他资产Otherassets&Intangibleassets无形资产Intangibleassets减：无形资产减值准备Less:Impairmentforintangibleassets无形资产净额Netbalofintangibleassets长期待摊费用Long-termdeferredexpense融资租赁——未担保余值Financelease–Unguaranteedresidualvalues融资租赁——应收融资租赁款Financelease–Receivables其他长期资产Othernon-currentassets无形及其他长期资产合计Totalotherassets&intangibleassets递延税项DeferredTax递延税款借项DeferredTaxassets资产总计Totalassets负债及所有者（或股东）权益Liability&Equity流动负债Currentliability短期借款Short-termloans应付票据Notespayable应付账款Accountspayable已结算尚未完工款预收账款Advancefromcustomers应付工资Payrollpayable应付福利费Welfarepayable应付股利Dividendpayable应交税金Taxespayable其他应交款Otherfeespayable其他应付款Otherpayable预提费用AccruedExpense预计负债Provision递延收益DeferredRevenue一年内到期的长期负债Long-termliabilityduewithinoneyear其他流动负债Othercurrentliability流动负债合计Totalcurrentliability长期负债Long-termliability长期借款Long-termloans应付债券Bondspayable长期应付款Long-termpayable专项应付款Grants&Subsidiesreceived其他长期负债Otherlong-termliability长期负债合计Totallong-termliability递延税项DeferredTax递延税款贷项DeferredTaxliabilities负债合计Totalliability少数股东权益Minorityinterests所有者权益（或股东权益）Owners’Equity实收资本（或股本）Paidincapital减；已归还投资Less:Capitalredemption实收资本（或股本）净额NetbalofPaidincapital资本公积CapitalReserves盈余公积SurplusReserves其中：法定公益金Include:Statutoryreserves未确认投资损失Unrealisedinvestmentlosses未分配利润Retainedprofitsafterappropriation其中：本年利润Include:Profitsfortheyear外币报表折算差额Translationreserve所有者（或股东）权益合计TotalEquity负债及所有者（或股东）权益合计TotalLiability&Equity三、利润及利润分配表Incomestatementandprofitappropriation一、主营业务收入Revenue减：主营业务成本Less:CostofSales主营业务税金及附加SalesTax二、主营业务利润（亏损以“—”填列）GrossProfit(-meansloss)加：其他业务收入Add:Otheroperatingincome减：其他业务支出Less:Otheroperatingexpense减：营业费用Selling&Distributionexpense管理费用G&Aexpense财务费用Financeexpense三、营业利润（亏损以“—”填列）Profitfromoperation(-meansloss)加：投资收益（亏损以“—”填列）Add:Investmentincome补贴收入SubsidyIncome营业外收入Non-operatingincome减：营业外支出Less:Non-operatingexpense四、利润总额（亏损总额以“—”填列）ProfitbeforeTax减：所得税Less:Incometax少数股东损益Minorityinterest加：未确认投资损失Add:Unrealisedinvestmentlosses五、净利润（净亏损以“—”填列）Netprofit(-meansloss)加：年初未分配利润Add:Retainedprofits其他转入Othertransfer-in六、可供分配的利润Profitavailablefordistribution(-meansloss)减：提取法定盈余公积Less:Appropriationofstatutorysurplusreserves提取法定公益金Appropriationofstatutorywelfarefund提取职工奖励及福利基金Appropriationofstaffincentiveandwelfarefund提取储备基金Appropriationofreservefund提取企业发展基金Appropriationofenterpriseexpansionfund利润归还投资Capitalredemption七、可供投资者分配的利润Profitavailableforowners'distribution减：应付优先股股利Less:Appropriationofpreferenceshare'sdividend提取任意盈余公积Appropriationofdiscretionarysurplusreserve应付普通股股利Appropriationofordinaryshare'sdividend转作资本（或股本）的普通股股利Transferfromordinaryshare'sdividendtopaidincapital八、未分配利润Retainedprofitafterappropriation补充资料：SupplementaryInformation:1．出售、处置部门或被投资单位收益Gainsondisposalofoperatingdivisionsorinvestments2．自然灾害发生损失Lossesfromnaturaldisaster3．会计政策变更增加（或减少）利润总额Increase(decrease)inprofitduetochangesinaccountingpolicies4．会计估计变更增加（或减少）利润总额Increase(decrease)inprofitduetochangesinaccountingestimates5．债务重组损失Lossesfromdebtrestructuring现金流量表CashFlowStatement一、经营活动产生的现金流量：CashFlowfromOperatingActivities:销售商品、提供劳务收到的现金Cashreceivedfromsalesofgoodsorrenderingservices收到的税费返还Refundsoftaxes收到的其他与经营活动有关的现金Cashreceivedrelatingtootheroperatingactivities现金流入小计Sub-totalofcashinflows购买商品、接受劳务支付的现金Cashpaidforgoodsorreceivingservices支付给职工以及为职工支付的现金Cashpaidtoandonbehalfofemployees支付的各项税费Taxpayments支付的其他与经营活动有关的现金Cashpaidrelatingtootheroperatingactivities现金流出小计Sub-totalofcashoutflows经营活动产生的现金流量净额NetCashFlowfromOperatingActivities二、投资活动产生的现金流量：CashFlowfromInvestingActivities:收回投资所收到的现金Cashreceivedfromdisposalofinvestments处置子公司和其他经营单位收到的现金Cashreceivedfromdisposalofsubsidiaryorotheroperatingbusinessunits取得投资收益所收到的现金Cashreceivedfrominvestmentsincome处置固定资产、无形资产和其他长期资产而收到的现金净额Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets购买子公司所收到的现金Cashreceivedbyacquisitionofsubsidiary收到的其他与投资活动有关的现金Cashreceivedrelatingtootherinvestingactivities现金流入小计Sub-totalofcashinflows购建固定资产、无形资产和其他长期资产所支付的现金Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets投资所支付的现金Cashpaidtoacquireinvestments支付的其他与投资活动有关的现金Cashpaymentsrelatingtootherinvestingactivities现金流出小计Sub-totalofcashoutflows投资活动产生的现金流量净额NetCashFlowfromInvestingActivities三、筹资活动产生的现金流量：CashFlowfromFinancingActivities:吸收投资所收到的现金Cashreceivedbyinvestors借款所收到的现金Cashreceivedfromborrowings其中：从金融机构借款所收到的现金Include:Cashreceivedfromfinancialinstitutionborrowings收到的其他与筹资活动有关的现金Cashreceivedrelatingtootherfinancingactivities现金流入小计Sub-totalofcashinflows偿还债务所支付的现金Repaymentsofborrowings其中：偿还金融机构债务所支付的现金Include:Repaymentsoffinancialinstitutionborrowings分配股利、利润和偿付利息所支付的现金Dividendspaid,profitdistributedorinterestpaid支付的其他与筹资活动有关的现金Cashpaymentsrelatingtootherfinancingactivities现金流出小计Sub-totalofcashoutflows筹资活动产生的现金流量净额NetCashFlowfromFinancingActivities四、汇率变动对现金的影响额EffectofForeignCurrencyTranslation五、现金及现金等价物净增加额NetIncrease(Decrease)inCashandCashEquivalents现金流量附表：SupplementaryInformation:1.将净利润调节为经营活动的现金流量：ReconciliationofNetProfittoCashFlowfromOperatingActivities:净利润NetProfit加：少数股东损益Add:Minorityinterest加：计提的资产减值准备Impairmentlossesonassets固定资产折旧Depreciationoffixedassets无形资产摊销Amortisationofintangibleassets长期待摊费用摊销Amortisationoflong-termdeferredexpenses待摊费用减少（减：增加）Decrease(increase)indeferredexpenses预提费用增加（减：减少）Increase(decrease)inaccruedexpenses处置固定资产、无形资产和其他长期资产的损失（减、收益）Losses(gains)ondisposaloffixedassets,intangibleassetsandotherlong-termassets固定资产报废损失Lossesonwrite-offoffixedassets财务费用Financeexpense(income)投资损失（减、收益）Losses(gains)arisingfrominvestments递延税款贷款（减、借项）Deferredtaxcredit(debit)存货的减少（减、增加）Decrease(increase)ininventories经营性应收项目的减少（减、增加）Decrease(increase)inreceivablesunderoperatingactivities经营性应付项目的增加（减、减少）Increase(decrease)inpayablesunderoperatingactivities其他Others经营活动产生的现金流量净额Netcashflowfromoperatingactivities2.不涉及现金收支的投资和筹资活动：InvestingandFinancingActivitiesthatdonotInvolveCashReceiptsandPayments:债务转为资本Conversionofdebtintocapital一年内到期的可转换公司债券Reclassificationofconvertiblebondsexpiringwithinoneyearascurrentliability融资租入固定资产Fixedassetsacquiredunderfinanceleases3.现金及现金等价物净增加情况：NetIncreaseinCashandCashEquivalents:现金的期末余额Cashattheendoftheperiod减：现金的期初余额Less:cashatthebeginningoftheyear加：现金等价物的期末余额Add:cashequivalentsattheendoftheperiod减：现金等价物的期初余额Less:cashequivalentsatthebeginningoftheperiod现金及现金等价物净增加额Netincreaseincashandcashequivalents会计英语词汇帐目名词一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents现金Cash银行存款Cashinbank其他货币资金Othercashandcashequivalents外埠存款OthercityCashinbank银行本票Cashier''scheque银行汇票Bankdraft信用卡Creditcard信用证保证金L/CGuaranteedeposits存出投资款Refundabledeposits短期投资Short-terminvestments股票Short-terminvestments-stock债券Short-terminvestments-corporatebonds基金Short-terminvestments-corporatefunds其他Short-terminvestments-other短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款Accountreceivable应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable其他应收款Othernotesreceivable坏账准备Baddebtreserves预付账款Advancemoney应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories物资采购Suppliespurchasing原材料Rawmaterials包装物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差异Materialscostvariance自制半成品Semi-Finishedgoods库存商品Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice委托加工物资Workinprocess-outsourced委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsbystages待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment长期股权投资Long-terminvestmentonstocks股票投资Investmentonstocks其他股权投资Otherinvestmentonstocks长期债权投资Long-terminvestmentonbonds债券投资Investmentonbonds其他债权投资Otherinvestmentonbonds长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor''srightsinvestmentdepreciationreserves委托贷款Entrustloans本金Principal利息Interest减值准备Depreciationreserves固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement累计折旧Accumulateddepreciation固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationreserves工程物资Projectgoodsandmaterial专用材料Special-purposematerial专用设备Special-purposeequipment预付大型设备款Prepaymentsforequipment为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程减值准备Construction-in-processdepreciationreserves固定资产清理Liquidationoffixedassets无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备IntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome待处理财产损溢Waitdealassetslossorincome待处理流动资产损溢Waitdealintangibleassetslossorincome待处理固定资产损溢Waitdealfixedassetslossorincome会计常用词汇accountantgenaral会计主任accountbalancde结平的帐户accountbill帐单accountbooks帐accountclassification帐户分类accountcurrent往来帐accountformofbalancesheet帐户式资产负债表accountformofprofitandlossstatement帐户式损益表accountpayable应付帐款accountreceivable应收帐款accountofpayments支出表accountofreceipts收入表accounttitle帐户名称，会计科目accountingyear或financialyear会计年度accountspayableledger应付款分类帐Accountingperiod（会计期间）arerelatedtospecifictimeperiods,typicallyoneyear（通常是一年)资产负债表：balancesheet可以不大写b利润表：incomestatements(orstatementsofincome)利润分配表：retainedearnings现金流量表：cashflows二、负债类Liability短期负债Currentliability短期借款Short-termborrowing应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应付账款Accountpayable预收账款Depositreceived代销商品款Proxysalegoodsrevenue应付工资Accruedwages应付福利费Accruedwelfarism应付股利Dividendspayable应交税金Taxpayable应交增值税valueaddedtaxpayable进项税额WithholdingsonVAT已交税金Payingtax转出未交增值税UnpaidVATchangeover减免税款Taxdeduction销项税额SubstitutedmoneyonVAT出口退税Taxreimbursementforexport进项税额转出ChangeoverwithnoldingsonVAT出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax转出多交增值税OverpaidVATchangeover未交增值税UnpaidVAT应交营业税Businesstaxpayable应交消费税Consumptiontaxpayable应交资源税Resourcestaxpayable应交所得税Incometaxpayable应交土地增值税Incrementtaxonlandvaluepayable应交城市维护建设税Taxformaintainingandbuildingcitiespayable应交房产税Housingpropertytaxpayable应交土地使用税Tenuretaxpayable应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable应交个人所得税Personalincometaxpayable其他应交款Otherfundinconformitywithpaying其他应付款Otherpayables预提费用Drawingexpenseinadvance其他负债Otherliabilities待转资产价值Pendingchangeroverassetsvalue预计负债Anticipationliabilities长期负债Long-termLiabilities长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear应付债券Bondspayable债券面值Facevalue,Parvalue债券溢价Premiumonbonds债券折价Discountonbonds应计利息Accruedinterest长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long-termaccountpayableduewithinoneyear一年后到期的长期应付Long-termaccountpayableoveroneyear专项应付款Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyear一年后到期的专项应付Long-termspecialpayableoveroneyear递延税款Deferraltaxes三、所有者权益类OWNERS''EQUITY资本Capitaital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock已归还投资InvestmentReturned公积资本公积Capitalreserve资本(或股本)溢价Cpital(orStock)premium接受捐赠非现金资产准备Receivenon-cashdonatereserve股权投资准备Stockrightinvestmentreserves拨款转入Allocatesumschangeoverin外币资本折算差额Foreigncurrencycapital其他资本公积Othercapitalreserve盈余公积Surplusreserves法定盈余公积Legalsurplus任意盈余公积Freesurplusreserves法定公益金Legalpublicwelfarefund储备基金Reservefund企业发展基金Enterpriseexpensionfund利润归还投资Profitscapitalizadonreturnofinvestment利润Profits本年利润Currentyearprofits利润分配Profitdistribution其他转入Otherchengeoverin提取法定盈余公积Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取储备基金Withdrawalreservefund提取企业发展基金Withdrawalreserveforbusinessexpansion提取职工奖励及福利基金Withdrawalstaffandworkers''bonusandwelfarefund利润归还投资Profitscapitalizadonreturnofinvestment应付优先股股利PreferredStockdividendspayable提取任意盈余公积Withdrawalothercommonaccumulationfund应付普通股股利CommonStockdividendspayable转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)未分配利润Undistributedprofit四、成本类Cost生产成本Costofmanufacture基本生产成本Basecostofmanufacture辅助生产成本Auxiliarycostofmanufacture制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation劳务成本Servicecosts五、损益类Profitandloss收入Income业务收入OPERATINGINCOME主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue其他业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserves补贴收入Subsidizerevenue国家扶持补贴收入Subsidizerevenuefromcountry其他补贴收入Othersubsidizerevenue营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities资源税Resourcestax土地增值税Incrementtaxonlandvalue5405其他业务支出Otherbusinessexpense销售其他材料成本Othercostofmaterialsale其他劳务成本Othercostofservice其他业务税金及附加费Othertaxandassociatecharge费用Expenses营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense福利费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost营业外支出Nonbusinessexpenditure捐赠支出Donationoutlay减值准备金Depreciationreserves非常损失Extraordinaryloss处理固定资产净损失Netlossondisposaloffixedassets出售无形资产损失Lossonsalesofintangibleassets固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出Amercementoutlay所得税Incometax以前年度损益调整Prioryearincomeadjustment1，部门的称谓市场部Marketing销售部SalesDepartment（也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务CustomerService，例如客服员叫CSR，Rforrepresentative人事部HumanResource行政部Admin.财务部Finance&Accounting产品供应ProductSupply，例如产品调度员叫PSPlanner2，人员的称谓助理Assistant秘书secretary前台接待小姐Receptionist文员clerk，如会计文员为AccountingClerk主任supervisor经理Manager总经理GM，GeneralManager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees总监Director总会计师FinanceController高级Senior如高级经理为SeniorManager营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense福利费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost",)