損益類 Profit and loss
收入 Income
業(yè)務(wù)收入 OPERATING INCOME
主營業(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
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
計提的委托貸款減值準備 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(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
主營業(yè)務(wù)稅金及附加 Tax and associate charge
營業(yè)稅 Sales tax
消費稅 Consumption tax
城市維護建設(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 Other tax and associate charge
費用 Expenses
營業(yè)費用 Operating expenses
代銷手續(xù)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(jīng)費 Labour union expenditure
研究與開發(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
勞動保險費 Labour insurance
醫(yī)療保險費 Medical insurance
會議費 Coferemce
聘請中介機構(gòu)費 Intermediary organs
咨詢費 Consult fees
訴訟費 Legal cost
業(yè)務(wù)招待費 Business entertainment
技術(shù)轉(zhuǎn)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(xù)費 Charge for trouble
各項專門借款費用 Special-borrowing cost
營業(yè)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(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 adjustment
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