外企科目中英文对照_外企职位中英对照
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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 MaterialSAIC 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 Accounts payable-domestic
应付账款-国外 Accounts payable-foreign
应付账款-关联公司 Accounts payable aociated 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-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 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
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(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 proceing 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-法定公积 legal surplusreserve
盈余公积-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 expensesexpensesfor food 直接人工福利费-托费 wages welfaresubsidy for bady,family 直接人工福利费-职工疗养费 wages welfaremedical expenses 直接人工福利费-其他 wages welfareadditional pension 预提直接人工福利费 Accrual expensesforeign
保险 Insurance
土地租赁费 leasing(land)
仓库及房屋租赁费 leasing storage & building
办公设备租赁费 leasing office equipment
机械及设备租赁费 leasing machinery and equipment
消耗-未列入物料清单包装材料 Consumption Package Material not in BOM 消耗-易耗品 Consumption Expendable Items
消耗-备件 Comsumption Spare parts
消耗-未列入物料清单辅料 Consumption aux.material not in BOM
其他低值易耗品 spare part and small tools
润滑剂消耗 Lubricant
报废-未列入物料清单包装材料 Scrap packaing material not in BOM 报废-易耗品 Scrap expendable items
报废-备件 Scrap spare parts
报废-未列入物料清单辅料 Scrap aux.material not in BOM
办公用品 Office supplies
产成品领用(非销售)Consumption finished goods(cost element)
差旅费 travel expenses
交通费 traffic and commuting expenses domestic
业务招待费 busine entertainment
出国差旅费 travel expenses for abroad trip
会议费 cost external entertainment
试验检验费 Testing expense
其他外部服务费用 Other external service
咨询费 consulting fee
佣金 commision
包装费 packaging expenses
展览费 exhibition expenses
广告费 advertisement expenses
产品质保三包费用-一般费用 warranty general
产品质保三包费用-预提费用 provision for warranty
其他费用 other expenses
企业宣传费 corporate publicity expenses
厂区维护费 building maintenance
车船使用税 vehicle tax
税费(印花税)fees and tax(stamp duty)
河道管理费 fees for riverway
坏帐准备 provisions-bad debt
存货跌价准备 provisions-decline in value of inventory
存货盘亏 Lo-inventory differences
存货盘盈 Gain-inventory differences
招聘费 recruiting cost
解聘费 termination expense
邮递费 postage expense
通讯费 telecommunication expenses
汇兑损失 Lo from exchange rate difference
汇兑收益 Gain from exchange rate difference
银行手续费 bank commiion
银行利息支出 Interest payments for long term loans
银行利息收入-其他 Interest income from other funds
银行利息收入-短期 Interest Income short term funds
营业外支出-固定资产处置(IFRS)Lo-disposal/sale of fixed aet(IFRS)营业外支出-固定资产处置(本地)Lo-disposal/sale of fixed aet(local)营业外支出-固定资产报废盘亏损失(IFRS)Lo resulting from scraped aet(IFRS)
营业外支出-固定资产报废盘亏损失(本地)Lo resulting from scraped aet(local)
营业外支出-罚款支出 penalty expenses
营业外支出-捐赠支出 Charitable Contributions
营业外支出-固定资产减值准备 provision-impairment lo on fixed aet 非常损失 Extraordinary expenses
主营业务收入 sales revenue
其他业务收入-贸易商品销售 Trading goods sales
其他业务收入-模具收入 revenue-reimburse tooling cost
其他业务收入-技术开发收入 revenue-reimburse development cost 其他业务收入-包装收入 packaging revenue
其他业务收入-运输收入 transport revenue
其他业务收入-废品出售 scrap revenue
其他业务收入-其他 other revenue
其他业务收入-租赁收入 rental revenue
营业外收入-固定资产处置(IFRS)Gain-fixed aets disposal/sale(IFRS)营业外收入-固定资产处置(本地)Gain-fixed aets disposal/sale(local)
营业外收入-固定资产盘盈及升值(IFRS)Revenue from Write-up(IFRS)营业外收入-固定资产盘盈及升值(本地)Revenue from Write-up(local)营业外收入-资产出售 Revenue from Aet Sale
资产出售收入结转 Revenue clearing account Aet Sale
营业外收入-其他 Other non-operating income
主营业务成本-产品成本 Cost of goods sold(no cost element)主营业务成本-成本差异 variance settlement(no cost element)其他业务支出-贸易商品 tranding goods consumption
其他业务支出-营业税 busine tax
产成品报废 Scrapping finished goods
贸易商品报废 Trading goods scrap
未实现汇兑损失 lo-unrealized exchange rate differences
未实现汇兑收益 Gain from unrealized exchange rate differences 所得税 income tax
其他业务支出 Cost for other busine
资产负债表 Balance Sheet项 目ITEM货币资金Cash；monetary fund短期投资Short term investments应收票据Notes receivable应收股利Dividends receivable应收利息Interests re......
外企面试常见问题114例(中英文对照) 1、Have you held other positions like the one you are applying for today？If yes，describe how you pact the expositions to be the......
新会计准则科目名称中英文对照 A/C Code科目代码 A/C Name 科目名称 1001 Cash 库存现金 1002 Bank Deposit 银行存款1012 Other Cash and Cash Equivalents 其他货币资金 1......
询问访客身份：May I have your name, please?请问您贵姓？What company are you from?您是哪个公司的？Could you tell me what company you are representing?能告诉我您代表什......
Text5_ENI don't know why I overlooked that problem.I haven't overlooked Chinese achievements in science.Sometimes you are too frank.High birthrates cannot be......
