損益類 Profit and loss

收入 Income

業(yè)務(wù)收入 OPERATING INCOME

主營(yíng)業(yè)務(wù)收入 Prime operating revenue

產(chǎn)品銷售收入 Sales revenue

服務(wù)收入 Service revenue

其他業(yè)務(wù)收入 Other operating revenue

材料銷售 Sales materials

代購(gòu)代售

包裝物出租 Wrappage lease

出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue

返還所得稅 Reimbursement of income tax

其他收入 Other revenue

公允價(jià)值變動(dòng)損益 Profit and loss arising from fair value changes

持有至到期投資 Held-to-maturity investment

投資收益 Investment income

攤余成本 Amortized cost

短期投資收益 Current investment income

長(zhǎng)期投資收益 Long-term investment income

計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves

補(bǔ)貼收入 Subsidize revenue

國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from country

其他補(bǔ)貼收入 Other subsidize revenue

營(yíng)業(yè)外收入 NON-OPERATING INCOME

非貨幣性交易收益 Non-cash deal income

現(xiàn)金溢余 Cash overage

處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets

出售無形資產(chǎn)收益 Income on sales of intangible assets

固定資產(chǎn)盤盈 Fixed assets inventory profit

罰款凈收入 Net amercement income

支出 Outlay

業(yè)務(wù)支出 Revenue charges

主營(yíng)業(yè)務(wù)成本 Operating costs

產(chǎn)品銷售成本 Cost of goods sold

服務(wù)成本 Cost of service

主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge

營(yíng)業(yè)稅 Sales tax

消費(fèi)稅 Consumption tax

城市維護(hù)建設(shè)稅 Tax for maintaining and building cities

資源稅 Resources tax

土地增值稅 Increment tax on land value

其他業(yè)務(wù)支出 Other business expense

銷售其他材料成本 Other cost of material sale

其他勞務(wù)成本 Other cost of service

其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge

費(fèi)用 Expenses

營(yíng)業(yè)費(fèi)用 Operating expenses

代銷手續(xù)費(fèi) Consignment commission charge

運(yùn)雜費(fèi) Transpotation

保險(xiǎn)費(fèi) Insurance premium

展覽費(fèi) Exhibition fees

廣告費(fèi) Advertising fees

管理費(fèi)用 Administrative expenses

職工工資 Staff Salaries

修理費(fèi) Repair charge

低值易耗攤銷 Article of consumption

辦公費(fèi) Office allowance

差旅費(fèi) Travelling expense

工會(huì)經(jīng)費(fèi) Labour union expenditure

研究與開發(fā)費(fèi) Research and development expense

福利費(fèi) Employee benefits/welfare

職工教育經(jīng)費(fèi) Personnel education

待業(yè)保險(xiǎn)費(fèi) Unemployment insurance

勞動(dòng)保險(xiǎn)費(fèi) Labour insurance

醫(yī)療保險(xiǎn)費(fèi) Medical insurance

會(huì)議費(fèi) Coferemce

聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs

咨詢費(fèi) Consult fees

訴訟費(fèi) Legal cost

業(yè)務(wù)招待費(fèi) Business entertainment

技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees

礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees

排污費(fèi) Pollution discharge fees

房產(chǎn)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(cái)務(wù)費(fèi)用 Finance charge

利息支出 Interest exchange

匯兌損失 Foreign exchange loss

各項(xiàng)手續(xù)費(fèi) Charge for trouble

各項(xiàng)專門借款費(fèi)用 Special-borrowing cost

營(yíng)業(yè)外支出 Nonbusiness expenditure

捐贈(zèng)支出 Donation outlay

減值準(zhǔn)備金 Depreciation reserves

非常損失 Extraordinary loss

處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets

出售無形資產(chǎn)損失 Loss on sales of intangible assets

固定資產(chǎn)盤虧 Fixed assets inventory loss

債務(wù)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(diào)整 Prior year income adjust ment

應(yīng)交稅費(fèi)-應(yīng)交所得稅 Tax payable - income tax payable

應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額) Tax payable - VAT(input VAT)

應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額）Tax payable - VAT(output VAT)

應(yīng)交稅費(fèi)-應(yīng)交增值稅(出口退稅）Tax payable - VAT(refund of export duty)

應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額轉(zhuǎn)出）Tax payable - VAT(transfer-out of input VAT)

應(yīng)交稅費(fèi)-應(yīng)交增值稅(已交稅金）Tax payable - VAT(taxes paid)

應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅）Tax payable - VAT(transfer-out of unpaid VAT)

應(yīng)交稅費(fèi)-應(yīng)交增值稅(轉(zhuǎn)出多交增值稅）Tax payable - VAT(transfer-out of overpaid VAT)

應(yīng)交稅費(fèi)-應(yīng)交增值稅(減免稅款）Tax payable - VAT(VAT deductions and exemptions)

應(yīng)交稅費(fèi)-應(yīng)交增值稅(出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額) Tax payable - VAT(export duty deductible from taxes payable on domestic sales)

應(yīng)交稅費(fèi)-應(yīng)交營(yíng)業(yè)稅 Tax payable - business tax payable

應(yīng)交稅費(fèi)-應(yīng)交消費(fèi)稅 Tax payable - excise tax payable

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