會(huì )計專(zhuān)業(yè)英語(yǔ)詞匯三

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　　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(xiāo)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

　　其他業(yè)務(wù)支出 Other business expense

　　銷(xiāo)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 Other tax and associate charge

　　費用 Expenses

　　營(yíng)業(yè)(銷(xiāo)售)費用 Operating expenses

　　代銷(xiāo)手續費 Consignment commission charge

　　運雜費 Transportation

　　保險費 Insurance premium

　　展覽費 Exhibition fees

　　廣告費 Advertising fees

　　5502 管理費用 Administrative expenses

　　職工工資 Staff Salaries

　　修理費 Repair charge

　　低值易耗攤銷(xiāo) Article of consumption

　　辦公費 Office allowance

　　差旅費 Traveling expense

　　工會(huì )經(jīng)費 Labor union expenditure

　　研究與開(kāi)發(fā)費 Research and development expense

　　福利費 Employee benefits/welfare

　　職工教育經(jīng)費 Personnel education

　　待業(yè)保險費 Unemployment insurance

　　勞動(dòng)保險費 Labor insurance

　　醫療保險費 Medical insurance

　　會(huì )議費 Conference

　　聘請中介機構費 Intermediary organs

　　咨詢(xún)費 Consult fees

　　訴訟費 Legal cost

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

　　技術(shù)轉讓費 Technology transfer fees

　　礦產(chǎn)資源補償費 Mineral resources compensation fees

　　排污費 Pollution discharge fees

　　房產(chǎn)稅 Housing property tax

　　車(chē)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(wù)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(zhuān)門(mén)借款費用 Special-borrowing cost

　　營(yíng)業(yè)外支出 No business 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(chǎn)凈損失 Net loss on disposal of fixed assets

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

　　固定資產(chǎn)盤(pán)虧 Fixed assets inventory loss

　　債務(wù)重組損失 Loss on arrangement

　　罰款支出 Embracement outlay

　　所得稅 Income tax

　　以前年度損益調整 Prior year income adjustment

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