會計常用詞彙（五）
五、損益類 Profit and loss
收入 Income
業務收入 OPERATING INCOME
主營業務收入 Prime operating revenue
產品銷售收入 Sales revenue
其他業務收入 Other operating revenue
材料銷售 Sales materials
代購代售
包裝物出租 Wrappage lease 出讓資產使用權收入 Remise right of assets revenue
返還所得稅 Reimbursement of income tax
其他收入 Other revenue
投資收益 Investment income
短期投資收益 Current investment income 長期投資收益 Long-term investment income
計提的委託貸款減值準備 Withdrawal of entrust loans reserves
補貼收入 Subsidize revenue
國家扶持補貼收入 Subsidize revenue from country
其他補貼收入 Other subsidize revenue 營業外收入 NON-OPERATING INCOME
非貨幣性交易收益 Non-cash deal income
現金溢餘 Cash overage
處置固定資產淨收益 Net income on disposal of fixed assets
出售無形資產收益 Income on sales of intangible assets 固定資產盤盈 Fixed assets inventory profit
罰款淨收入 Net amercement income
支出 Outlay
業務支出 Revenue Charges
主營業務成本 Operating costs
產品銷售成本 Cost of goods sold 服務成本 Cost of service
主營業務稅金及附加 Tax and associate charge
營業稅 Sales tax
消費稅 Consumption tax
城市維護建設稅 Tax for maintaining and building cities 資源稅 Resources tax
土地增值稅 Increment tax on land value
5405 其他業務支出 Other business expense
銷售其他材料成本 Other cost of material sale
其他勞務成本 Other cost of service
其他業務稅金及附加費 Other tax and associate charge 費用 Expenses
營業費用 Operating expenses
代銷手續費 Consignment commission charge
運雜費 Transpotation
保險費 Insurance premium 展覽費 Exhibition fees
廣告費 Advertising fees
管理費用 Adminisstrative expenses
職工工資 Staff Salaries
修理費 Repair charge
低值易耗攤銷 Article of consumption 辦公費 Office allowance
差旅費 Travelling expense
工會經費 Labour union expenditure
研究與開發費 Research and development expense
福利費 Employee benefits/welfare 職工教育經費 Personnel education
待業保險費 Unemployment insurance
勞動保險費 Labour insurance
醫療保險費 Medical insurance
會議費 Coferemce 聘請中介機構費 Intermediary organs
諮詢費 Consult fees
訴訟費 Legal cost
業務招待費 Business entertainment
技術轉讓費 Technology transfer fees
礦產資源補償費 Mineral resources compensation fees 排污費 Pollution discharge fees
房產稅 Housing property tax
車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)
土地使用稅 Tenure tax
印花稅 Stamp tax 財務費用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項手續費 Charge for trouble
各項專門借款費用 Special-borrowing cost 營業外支出 Nonbusiness expenditure
捐贈支出 Donation outlay
減值準備金 Depreciation reserves
非常損失 Extraordinary loss
處理固定資產淨損失 Net loss on disposal of fixed assets 出售無形資產損失 Loss on sales of intangible assets
固定資產盤虧 Fixed assets inventory loss
債務重組損失 Loss on arrangement
罰款支出 Amercement outlay
所得稅 Income tax 以前年度損益調整 Prior year income adjustment
