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1、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 B0Mlz卜辅料 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
2、 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Deferredexpenses机械及设备租赁(IFRS) Machinery and equipment lease (IFRS)机械及
3、设备(IFRS) Machinery andequipment(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
4、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
5、 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-domesticsales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 p
6、ayable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otherpayables-training funds其他应付款项-医疗保险otherpayables-medical insurance其他应付款项-失业保险otherpayables-unemploymentinsurance其他应付款项-工会经费otherpaya
7、bles-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-
8、 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
9、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-
10、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
11、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 fundfund利润分配- 提取职工奖励及福利基金profit allocation-emplyee welfare利润分配- 提取任意盈余公积profit allocation
12、-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 s
13、ocial expense预提直接人工费用Accrual expenses - wages直接人工福利费 直接人工福利费 直接人工福利费 直接人工福利费 直接人工福利费 直接人工福利费 直接人工福利费 直接人工福利费- 伙食费用及补贴wages welfare - expensesfor food- 托费 wages welfare - subsidy for kindergarten- 子女及家庭补贴wages welfare - subsidy for bady,family- 职工疗养费wages welfare - employee recuperate- 医务人员工资wages we
14、lfare-salary infirmary employee- 医药费用及补贴wages welfare - medical expenses- 其他 wages welfare - others- 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-力口班费 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-Soc
15、ial security payments预提管理人员工资Accrual expense- salary管理人员福利费 管理人员福利费 管理人员福利费 管理人员福利费 管理人员福利费 管理人员福利费 管理人员福利费 管理人员福利费- 伙食费用及补贴salary welfare-expenses for food- 托费 salary welfare-subsidy for kindergarten- 子女及家庭补贴salary welfare-subsidy for family- 职工疗养费salary welfare-employee recuperate- 医务人员工资salary we
16、lfare-salaryinfirmary employees- 医药费用及补贴salary welfare-medical expenses- 其他 salary welfare-others- 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
17、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 equip
18、ment maintenance运输费（ 进货） - 国内 Incomingfreight-domestic运输费（ 进货） - 国外 Incomingfreight- 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leas
19、ing 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 -
20、 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business entertainment出国差旅费travel expenses for abroadtrip会议费cost ext
21、ernal 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 mai
22、ntenance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
23、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 ) L
24、oss-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 scrapedasset(IFRS)营业外支出- 固定资产报废盘亏损失( 本地 ) Loss resulting from scrapedasset(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 e
25、xpenses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
26、) 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-ope
27、rating 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 unrealizedexchange rate differences所得税 income tax其他业务支出Cost for other business