2024年2月18日发(作者：)

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 Material - Aluminium

原材料-其他BOM外辅料 Auxiliary materials not in BOM

包装材料-已列入物料清单 Packaging Material in BOM

包装材料-未列入物料清单 Packaging Material not in BOM

低值易耗品-消耗品 LVA-expendable items

半成品 Semi-finished goods

在制品(生产定单) Work in process(production orders)

产成品 Finished goods

外购商品 Trading goods

存货跌价准备-材料 Provision-value decline of material

存货跌价准备-半成品 Provision-value decline of semi-finished

存货跌价准备-产成品 Provision-value decline of finished good

发出商品 Goods sent out

待摊费用 Deferred expenses

机械及设备租赁 (IFRS) Machinery and equipment lease (IFRS)

机械及设备(IFRS) Machinery and equipment (IFRS)

无形资产减值准备(本地) Provision-impairment loss-intangi. Asset(LOCAL)

经营活动长期待摊费用 Long term operating deferred expenses

短期借款-财务公司 Short-term loan - SAIC 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 associated 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 processing 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 expenses - wages

直接人工福利费-伙食费用及补贴 wages welfare - expensesfor food

直接人工福利费-托费 wages welfare - subsidy for kindergarten

直接人工福利费-子女及家庭补贴 wages welfare - subsidy for bady,family

直接人工福利费-职工疗养费 wages welfare - employee recuperate

直接人工福利费-医务人员工资 wages welfare-salary infirmary employee

直接人工福利费-医药费用及补贴 wages welfare - medical expenses

直接人工福利费-其他 wages welfare - others

直接人工福利费-补充养老金 wages welfare - additional pension

预提直接人工福利费 Accrual expenses - wages welfare

管理人员–加班费 Salary-overtime premiums

管理人员–绩效工资及奖金 Salary-bonus salary

管理人员-岗位工资 Salary-post salary

管理人员–社保费用及法定津贴 Salary-Social security payments

预提管理人员工资 Accrual expense- salary

管理人员福利费-伙食费用及补贴 salary welfare-expenses for food

管理人员福利费-托费 salary welfare-subsidy for kindergarten

管理人员福利费-子女及家庭补贴 salary welfare-subsidy for family

管理人员福利费-职工疗养费 salary welfare-employee recuperate

管理人员福利费-医务人员工资 salary welfare-salaryinfirmary employees

管理人员福利费-医药费用及补贴 salary welfare-medical expenses

管理人员福利费-其他 salary welfare-others

管理人员福利费-补充养老金 additional pension

预提管理人员福利费 Accrual expense- salary welfare

外方人员工资 Expatriate salary

交通补贴 Transportation allowance

班车费 Company bus expenses

工会费 Trade union expense

培训费 Training expense

生产类劳务费 personal leasing expenses production

失业保险费 unemployment insurance expense

公积金 housing fund

劳动保护费 labor protection expense

培训费 training expense

医疗保险费 medical insurance

养老金 Pension

费用工报酬 back staff expenses

折旧(IFRS) Depreciation on tangible assets(IFRS)

无形资产摊销(本地) Depreciation on intangible assets(local)

机器及设备维修费 Machinery and equipment maintenance

运输费(进货) -国内 Incoming freight-domestic

运输费(进货) -国外 Incoming freight- foreign

运输费(内部) Interplant freight

运费(出货)-国内 Outgoing freights domestic

运费(出货)-国外 outgoing freight - foreign

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 al 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 al 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 business 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 Loss-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 Loss from exchange rate difference

汇兑收益 Gain from exchange rate difference

银行手续费 bank commission

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) Loss-disposal/sale of fixed asset(IFRS)

营业外支出-固定资产处置(本地) Loss-disposal/sale of fixed asset(local)

营业外支出-固定资产报废盘亏损失(IFRS) Loss resulting from scraped

asset(IFRS)

营业外支出-固定资产报废盘亏损失(本地) Loss resulting from scraped

asset(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 loss on fixed asset

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 assets disposal/sale(IFRS)

营业外收入-固定资产处置(本地) Gain-fixed assets 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 Asset Sale

资产出售收入结转 Revenue clearing account Asset 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 business 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 loss-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 business