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

公允價值變動損益 Profit and loss arising from fair value changes

持有至到期投資 Held-to-maturity investment

投資收益 Investment income

攤余成本 Amortized cost

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 Administrative 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 adjust ment

應(yīng)交稅費-應(yīng)交所得稅 Tax payable - income tax payable

應(yīng)交稅費-應(yīng)交增值稅(進項稅額) Tax payable - VAT(input VAT)

應(yīng)交稅費-應(yīng)交增值稅(銷項稅額）Tax payable - VAT(output VAT)

應(yīng)交稅費-應(yīng)交增值稅(出口退稅）Tax payable - VAT(refund of export duty)

應(yīng)交稅費-應(yīng)交增值稅(進項稅額轉(zhuǎn)出）Tax payable - VAT(transfer-out of input VAT)

應(yīng)交稅費-應(yīng)交增值稅(已交稅金）Tax payable - VAT(taxes paid)

應(yīng)交稅費-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅）Tax payable - VAT(transfer-out of unpaid VAT)

應(yīng)交稅費-應(yīng)交增值稅(轉(zhuǎn)出多交增值稅）Tax payable - VAT(transfer-out of overpaid VAT)

應(yīng)交稅費-應(yīng)交增值稅(減免稅款）Tax payable - VAT(VAT deductions and exemptions)

應(yīng)交稅費-應(yīng)交增值稅(出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額) Tax payable - VAT(export duty deductible from taxes payable on domestic sales)

應(yīng)交稅費-應(yīng)交營業(yè)稅 Tax payable - business tax payable

應(yīng)交稅費-應(yīng)交消費稅 Tax payable - excise tax payable

2017 ACCA學(xué)習(xí)資料大禮包（內(nèi)含ACCA歷年真題、考官文章、考官報告、備考寶典等實用學(xué)習(xí)資料），關(guān)注微信公眾號：澤稷網(wǎng)?？加颜搲↖D：zejiacca）即可領(lǐng)?。?/span>