外企科目中英文对照.docx

外企科目中英文对照

第一篇：外企科目中英文对照外企科目中英文对照预付帐款-存货downpaymentmadeforinventories在途物资Goodsintransit原材料-铝RawMaterialSAICFinance无发票物料应付款项Payableformaterialwithoutinvoice应付帐款-寄售Consignmentpayables应付账款-国内Accountspayable-domestic应付账款-国外Accountspayable-foreign应付账款-关联公司Accountspayableassociatedcompanies预收账款Downpaymentreceived应付工资-上年结转Salarypayabletoemployee-prioryear应付工资-应计Accrualsalaryexpenses应付福利费-应计Accruedwelfareexpenses应交增值税-进项税额InputVAT应交增值税-已交税金VATpaid应交增值税-转出未交增值税Transfer-outofunpaidVAT应交增值税-减免税款VATdeductionsandexemptions应交增值税-销项税额OutputVAT应交增值税-出口退税RefundofexportVAT应交增值税-进项税额转出Transfer-outofinputVAT应交增值税-出口抵减内销产品应纳税Exportdutydeductible-domesticsales应交增值税-转出多交增值税Transfer-outofoverpaidVAT应交增值税-未交增值税UnpaidVAT应交消费税excisetaxpayable应交所得税incometaxpayable应交车船使用税vehicletaxpayable应交个人所得税(代扣代缴)InpidualIncometaxpayable应交关税CustomDutypayable其他应交款-河道管理费riverwaymanagementcharges其他应付款项-公积金，养老金otherpayables-housingfund其他应付款项-教育基金otherpayables-trainingfunds其他应付款项-医疗保险otherpayables-medicalinsurance其他应付款项-失业保险otherpayables-unemploymentinsurance其他应付款项-工会经费otherpayables-tradeunion其他应付款项-其他(员工)otherliabilitiestoemployees其他投资活动应付款otherpayableforinvestingactivities预提费用-利息费用Accruedinterestexpense预提费用-维修费Accrual-maintenance预提费用-技术开发费Accrual-royaltiesanddevelopingexpense预提费用-租赁费Accrual-leasingexpense预提费用-产品质保三包费用Accrual-warrantyexpense原材料消耗-其他组件Rawmaterialconsumption-Othercomponent列入物料清单内包装材料消耗ConsumptionpackagingmaterialinBOM半成品消耗Consumptionsemi-finishedgoods物料差异Materialvariance采购价格差异Purchasingpricevariance物料用量差异Materialusagevariance报废原材料-其他组件ScrapRawMaterialOtherComponents报废已列入物料清单包装材料ScrappingPackagingMaterialinBOM报废半成品Scrappingsemi-finishedgoods完工结转(生产订单)Manufacturingoutput半成品库存变动(委外结转)Inventorychangeunfinishedgood(w/oCE)生产产出差异manufacturingoutputvariance外部加工费(委外)Externalprocessingcost(withouttime)外协加工工序Extendedworkbench能源-电费energy-electricity能源-天然气费energy-naturalgas能源-水费energy-water能源-汽油及其他油类energy-gasolineandoil一年内到期的长期借款Long-termloanduewithinoneyear应付融资租赁款项(IFRS)Payableforcapitalleasing(IFRS)应付融资租赁款