?overage

overage發(fā)音

英：[???v?r?e?d?]　　美：[?ov?r?d?]

英：　　美：

overage中文意思翻譯

n. 過多

adj. 老而失效的, 過老的

overage詞形變化

動詞第三人稱單數(shù): overacts | 動詞過去式: overacted | 動詞過去分詞: overacted | 名詞: overaction | 動詞現(xiàn)在分詞: overacting |

overage同義詞

exaggerate | ham it up | ham | overplay | overdo it

overage反義詞

underact

overage常見例句

1 、overage bitumen road───超齡油路

2 、An overage vehicle───舊得無法再用的車

3 、Post stall maneuvers were optimized with a mission c overage of flight path reorientation and target pointing.───分航跡變向和機(jī)頭指向目標(biāo)兩類問題對飛機(jī)過失速機(jī)動進(jìn)行數(shù)值優(yōu)化研究。

4 、See Annex 3 for the minimum collateral level, overage collateral level and smallest LGD of the collaterals of different categories.───不同抵質(zhì)押品的最低抵質(zhì)押水平、超額抵質(zhì)押水平，以及最低違約損失率見附件3。

5 、The paper presents opinions of insufficient test strength and overage curing during the test of sample cured in same condition.───本文針對同條件養(yǎng)護(hù)試件檢測過程中出現(xiàn)的試壓強度不夠、養(yǎng)護(hù)超齡期等問題提出幾點看法。

6 、Keywords Measles vaccine （MV）;Supp lementary immunization activity;Immunizatin c overage;───麻疹疫苗;強化免疫;接種率;

7 、Objective To explore the main controlling factors of the medical expenses of 10 diseases inpatients to provide the rational gist of controlling the overage rise of the medical expense.───目的:探討影響10種疾病病人住院醫(yī)療費用的主要支配因子,為控制住院醫(yī)療費用的過度增長提供理論依據(jù)。

8 、Don't take things too seriously. Overage and shortage is common in tally work.───不要把事情看得太嚴(yán)重了，貨物短少或溢出在理貨工作中是常見的事。

9 、Overage loan A special loan issued to cover excess costs on a project.───超支貸款一筆補足某一項目超支費用的特別貸款。業(yè)務(wù)量過多,風(fēng)險過大。

10 、overage and shortage───[經(jīng)] 松短(款), 溢缺(額)

11 、Next we set the value of our overage variable to the value of───下一步我們將overage變量的值設(shè)置為

12 、And take it account of the value, trend &rate of monitor parameter curve in time domain, overcome effectively the false Mann and false dismissal of simplicial overage alarm method.───兼顧監(jiān)測參數(shù)時域曲線的數(shù)值、走向和變率，有效地克服了單純越限報警法的虛警和漏報。

13 、Eleven cases of Grade No.3 menthol are short delivered. There is neither shortage nor overage of Grade No.1 menthol.───11箱**薄荷腦短卸，一級薄荷腦既無短卸也無溢卸。

14 、Help was given to Britain by exchanging certain overage destroyers for the right to establish American bases in British territory in the Western Hemisphere.───為了在西半球英國的領(lǐng)土上建立美國的軍事基地，大量的援助被送往英國以替代那些老掉牙的武器。

15 、Any overage, shortage or out-of-date, deterioration and damage thai need to be scrapped shall be disposed within the year and accounted into current profit or loss.───對于發(fā)生的盤盈、盤虧以及過時、變質(zhì)毀損等需要報廢的，應(yīng)當(dāng)及時進(jìn)行處理，計入當(dāng)期損益。

16 、Along with era's development, humankind already a cluster of pure handwork work overage go use machine come finish everything。───隨著時代的發(fā)展，人類已叢單純的手工勞動過度到使用機(jī)器來完成一切。

17 、overage altitude───平均海拔高度

18 、Late last year, the service identified about 850 officers in the 2005 year group who were serving in “overage” career fields, making them eligible to face the force-shaping board.───去年年底，空軍選調(diào)了從2005年開始在“超齡領(lǐng)域”工作的約850名官員，成立了軍事力量發(fā)展委員會。

19 、Which states that if our overage is greater than the amount in our savings balance, then we need to go ahead and raise a red flag.───該行說明,如果我們的overage比儲蓄帳戶的余額數(shù)目還要大,那么就需要拋出一個危險信號。

20 、In making an inventory of the fixed assets, the net profit or loss incurred in discard and disposal, and also overage, shortage of fixed assets shall be accounted as current profit and loss.───在對固定資產(chǎn)的清查盤點中，對于固定資產(chǎn)盤盈，盤虧的凈值，以及報廢清理所發(fā)生的凈損失，應(yīng)當(dāng)計入當(dāng)期損益。

21 、The only overage player in Italy's Olympic squad Tommaso Rocchi insists the Azzurri are a close unit and have their sights set on the gold medal.───意大利國奧隊中僅有的超齡球員托馬索-羅基認(rèn)為，藍(lán)衣軍團(tuán)無比團(tuán)結(jié)，并將目標(biāo)定為贏得金牌。

22 、overage premium to be for the seller's account.───老船加保費由賣家承擔(dān)。

23 、This paper combined control system of ball mill and the reality of overage grind, discussed the application of EFC in the automatic control of ball mill.───本文結(jié)合火電廠球磨機(jī)控制系統(tǒng)及飽磨問題的實際情況,探討了專家模糊控制技術(shù)在球磨機(jī)自動控制中的應(yīng)用。

24 、Simultaneously, the Air Force will be focusing on ensuring Airmen who are in overage specialties are retrained into shortage career fields.───同時，空軍集中于保證是在過剩專業(yè)再培訓(xùn)入短缺事業(yè)領(lǐng)域的空軍。

25 、inventory shortage and overage───盤虧與盤盈

26 、single youngsters who have exveeded the lawful marriage age (In China the age atatus of this group of people is around thirty in age. To be a short term, it is also called overage youth)───大齡青年

27 、A BBC correspondent says it follows complaints that some countries have been fielding overage players.───一名BBC記者表示，他們將對有人投訴的一些國家選用超齡選手的問題進(jìn)行調(diào)查。

28 、overage and shortage on inventery taking───[經(jīng)] 盤存盈虧

29 、I never thought about reapplying for government exemptions to mitigate construction overages.─── 我從來沒有想過 要重新申請政府豁免 以減輕建設(shè)過剩

30 、I'm actually from the overage detection agency, and this is all a test.─── 我其實是超量檢測機(jī)構(gòu)的 這只是一個測試

31 、These errors will cause cash shortage or overage at the end of the day, when the cash is counted and compared with the reading on the cash register.───當(dāng)一天結(jié)束后,盤點過的現(xiàn)金同現(xiàn)金出納機(jī)上的數(shù)字對照時,這些差錯將引起現(xiàn)金的短缺或溢余。

32 、So people subscribe to private insurance companies for personal overage.───因此人們還需到私人保險公司進(jìn)行個人保險。

33 、There is an overage in weight of 25 kilos.───重量多了25公斤。

34 、China's service sector has grown at an overage annual rate of 10.9% since the establishment of the reform and opening-up policy in the late 1970s.───自20世紀(jì)70年代末實行改革開放政策以來,中國服務(wù)行業(yè)平均每年以10.9%的幅度增長.

35 、The daily overage temperature at the productive stage had a significantly positive correlation with chalky groin rate soc chalkiness degree.───結(jié)實期的日平均溫度與稻米堊白率、堊白度呈顯著的線性正相關(guān)。

36 、A cash shortage is classified as an Operating and Administrative Expense. A cash overage is classified as other Income.───現(xiàn)金短缺被看作經(jīng)營和行政花費；現(xiàn)金溢出被看作其他收入。

37 、for a loan whose proportion between the current value of the collateral and the current value of risk exposure is above the overage collateral level, the corresponding smallest LGD shall be adopted;───（二）抵質(zhì)押品當(dāng)前價值與風(fēng)險暴露當(dāng)前價值的比率超過了超額抵質(zhì)押水平的貸款，采用相應(yīng)的最低違約損失率。

38 、merchandise overage───商品溢余

39 、The Analysis on World Overage U/VLCC Fleet───世界超齡VLCC(超級油船)市場分析

40 、Purchase of overage or scrapped ships to increase and renew transportation capacity is forbidden.───禁止購置超齡、報廢船舶作為新增和更新運力。

41 、In July, several Web sites launched an "Olympic Marketing overage Alliance" which could eventually jointly create b egs,uews reports and emaili alerts about the Games.───幾家中國網(wǎng)站在7月份組建了一個“奧運報道聯(lián)盟”，它們很可能通過博客、新聞和電子郵件等方式聯(lián)手報道奧運會。

42 、Your kids are overage sir, so they must pay the adult price.───先生，您的孩子們超齡了，他們必須付成人價。

43 、The company wouldn't have her because she was overage.───因為她已超齡，那家公司沒有要她。

44 、Get a plan with enough minutes as the cost for "overage" minutes is high.───選擇一種足以能夠保證你長時間的通話付費方案。

45 、I want to mortgage the house to cover the overages.─── 我想把房子抵押出去來彌補超過的預(yù)算

46 、You work past shift, you make timeandahalf on the overage.─── 加班的話 就有1.5倍的加班費

47 、inventory shortage and overage report───[經(jīng)] 存貨盤盈盤虧報告

48 、Competing as an overage player, ZZ helped his side to the quarter-finals before a penalty shoot-out defeat against Iran.───說鄭智作為超齡球員,幫助中國國奧一路過關(guān)斬將,直到惜敗伊朗。

49 、Keywords model double-round;enabled inexactitude;subdivision of area;overage;splitting;───雙圓弧擬合;允許誤差;區(qū)間分劃;冗余度;切割;

50 、Because he's overage and she's underage, and that's the very uncomplicated definition of statutory rape.─── 因為他成年了 她還未成年 這很顯而易見就是 法定強奸罪

51 、overage insurance───超齡健康保險

52 、Generally prior period errors include calculation mistakes, mistakes in applying accounting policies, oversights or misinterpretations of facts, consequences of fraud, inventory overage, fixed asset overage, etc.───前期差錯通常包括計算錯誤、應(yīng)用會計政策錯誤、疏忽或曲解事實以及舞弊產(chǎn)生的影響以及存貨、固定資產(chǎn)盤盈等。

53 、The key words for outstanding women in 2008 are the following: politics, science and technology, heroines, charities, blog, super-girl, film, the Dream of Red Mansion characters and overage singles.───又到了年終盤點的時候，2008年，是一個不尋常的年度，尤其是對于中國女性。在這一年中，女性有太多的精彩之處，就讓我們來一一列舉。

54 、overage vessel───超齡船

55 、“The problem is that I am above the selection age, so I will need Carlos Dunga to choose me as one of his overage quota.I really want to take part in the Chinese adventure.───問題是我已經(jīng)超齡了，所以我希望鄧加能讓我作為超齡隊員參加奧運會，我真的很想?yún)⒓釉谥袊e行的奧運會。”

56 、In general, use of an overage of a drug substance to compensate for degradation during manufacture or a product’s shelf life, or to extend shelf life, is discouraged.───總體來說，不鼓勵加入過量原料藥以補償生產(chǎn)過程或產(chǎn)品存貯期中原料藥的降解，或用以延長保存期。

57 、overage warship───超齡軍艦

58 、Of course, there were no tooling overages.─── 當(dāng)然了 并沒有設(shè)備過時這回事

59 、Infm the Income Audit of any maj cashier overage shtages on a daily basis.───每天需向收入審計上報收銀員長短款的情況。

60 、It is more important to settle the problems of corporation size too small, cost too much, overage competition, throughput decentralization, and efficiency of resources collocating too low while china has become a member of WTO.───尤其是，我國已經(jīng)加入世界貿(mào)易組織，解決企業(yè)規(guī)模小、成本費用高、競爭過度、生產(chǎn)能力分散、資源配置效率較低這些問題顯得更為迫切。

61 、Transferring money occurs if the savings account balance is large enough to make up for the overage.───如果儲蓄帳戶的余額數(shù)目足夠補償超出的數(shù)目,這時就會發(fā)生轉(zhuǎn)帳。

62 、overage (Youth) League member───超齡團(tuán)員

63 、The favourites to claim the gold are Brazil and Argentina, who have a more intimidating array of overage stars.───奧運會奪金的最大熱門是巴西和阿根廷，他們擁有更豪華的超齡球員陣容。

64 、Why do I need to report shortage or overage?───為什么需要報告少錢或多錢？

65 、Most of overage unmarried girls in cities are so-called talent ladies who have rather good education.Probably,their behaviors selecting consorts do not begin just from today.───城市里的大齡未婚女青年大多數(shù)是所謂的“才女”，即受過較高教育的女子?！安排睋衽伎峙虏皇菑慕裉觳砰_始的。

66 、Overage ferry Boat───超齡渡船

67 、We wish to fill the order completely,and we will stock any overage in inventory.───我們希望能完全的履單，并且我們將儲存任何多余的庫存。

68 、Ask Olympiad Argentina , Brazil , Netherlands , overage Italy football player for help? ?───求奧運會阿根廷,巴西,荷蘭,意大利足球超齡球員??

69 、Objective To investigate the feasibility of overage and overweight rats as an alternative to rabbits in the experiment of uropoietic influence factors.───目的探討超齡超重大鼠代替家兔進(jìn)行尿生成影響因素實驗的可行性。

70 、Some units found themselves with an “overage” of vehicles and weapons that had to be returned to the Army.───一些部隊還發(fā)現(xiàn)自己得到了“過?！钡能囕v和武器，不得不重新再還給陸軍。

71 、The measures and criterions for the payment of overage endowment insurance premium shall be separately formulated by the Municipal Government.───超齡養(yǎng)老保險費的繳納辦法和標(biāo)準(zhǔn)，由市政府另行規(guī)定。

72 、"Why was Rocchi the only overage player? There were a lot of picket fences," the former Chelsea player explained.───“為什么只有羅基一人作為超齡球員？亞平寧那么多精兵強將都哪去了？”這位前切爾西球員表示不理解。

73 、Overage Sleeping and unpunctual habit will make a stumbling block on your work and career at any time.───貪睡和不守時，都將成為你工作和事業(yè)上的絆腳石，任何時候都一樣。

74 、It has been confirmed that Lazio striker Tommaso Rocchi will be the only overage player in Italy's squad for the Olympic Games.───拉齊奧前鋒羅基將作為唯一超齡球員隨意大利國奧隊參加奧運會比賽。

75 、Transport power structure is unreasonable shipping technology level is low, scale of the aged boat, overage boat is amounted to 41% , be as high as 68%;───運力結(jié)構(gòu)不合理船舶技術(shù)水平低,老齡船、超齡船比例達(dá)41%,沿海高達(dá)68%;

76 、FIFA were able to step in and tell Barcelona to let Messi go because he is under 23 and clubs can only make a stand if their player is one of the three that countries can call up as overage players.───正因為梅西不到23歲，國際足聯(lián)才能裁定巴塞羅那必須放梅西參加奧運，但如果球員是三個超齡名額中的一個，那么俱樂部有權(quán)利不予放行。

77 、Another thing I don't understand at this moment is the advantage of W. P. a. overage.───另外一件事我現(xiàn)在還不明白，?！八疂n險”有什么好處。

會計英語專業(yè)詞匯

ABCDEFGHIJKLMNOPQRSTUVWXYZ

建議您先把審計和會計考過再說吧。

一、企業(yè)財務(wù)會計報表封面 FINANCIAL REPORT COVER

報表所屬期間之期末時間點 Period Ended

所屬月份 Reporting Period

報出日期 Submit Date

記賬本位幣幣種 Local Reporting Currency

審核人 Verifier

填表人 Preparer

二、資產(chǎn)負(fù)債表 Balance Sheet

資產(chǎn) Assets

流動資產(chǎn) Current Assets

貨幣資金 Bank and Cash

短期投資 Current Investment

一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year

減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year

減：短期投資跌價準(zhǔn)備 Less: Impairment for current investment

短期投資凈額 Net bal of current investment

應(yīng)收票據(jù) Notes receivable

應(yīng)收股利 Dividend receivable

應(yīng)收利息 Interest receivable

應(yīng)收賬款 Account receivable

減：應(yīng)收賬款壞賬準(zhǔn)備 Less: Bad debt provision for Account receivable

應(yīng)收賬款凈額 Net bal of Account receivable

其他應(yīng)收款 Other receivable

減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable

其他應(yīng)收款凈額 Net bal of Other receivable

預(yù)付賬款 Prepayment

應(yīng)收補貼款 Subsidy receivable

存貨 Inventory

減：存貨跌價準(zhǔn)備 Less: Provision for Inventory

存貨凈額 Net bal of Inventory

已完工尚未結(jié)算款 Amount due from customer for contract work

待攤費用 Deferred Expense

一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year

一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year

其他流動資產(chǎn) Other current assets

流動資產(chǎn)合計 Total current assets

長期投資 Long-term investment

長期股權(quán)投資 Long-term equity investment

委托貸款 Entrusted loan receivable

長期債權(quán)投資 Long-term debt investment

長期投資合計 Total for long-term investment

減：長期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment

減：長期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment

減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable

長期投資凈額 Net bal of long-term investment

其中：合并價差 Include: Goodwill (Negative goodwill)

固定資產(chǎn) Fixed assets

固定資產(chǎn)原值 Cost

減：累計折舊 Less: Accumulated Depreciation

固定資產(chǎn)凈值 Net bal

減：固定資產(chǎn)減值準(zhǔn)備 Less: Impairment for fixed assets

固定資產(chǎn)凈額 NBV of fixed assets

工程物資 Material holds for construction of fixed assets

在建工程 Construction in progress

減：在建工程減值準(zhǔn)備 Less: Impairment for construction in progress

在建工程凈額 Net bal of construction in progress

固定資產(chǎn)清理 Fixed assets to be disposed of

固定資產(chǎn)合計 Total fixed assets

無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets

無形資產(chǎn) Intangible assets

減：無形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets

無形資產(chǎn)凈額 Net bal of intangible assets

長期待攤費用 Long-term deferred expense

融資租賃——未擔(dān)保余值 Finance lease – Unguaranteed residual values

融資租賃——應(yīng)收融資租賃款 Finance lease – Receivables

其他長期資產(chǎn) Other non-current assets

無形及其他長期資產(chǎn)合計 Total other assets & intangible assets

遞延稅項 Deferred Tax

遞延稅款借項 Deferred Tax assets

資產(chǎn)總計 Total assets

負(fù)債及所有者（或股東）權(quán)益 Liability & Equity

流動負(fù)債 Current liability

短期借款 Short-term loans

應(yīng)付票據(jù) Notes payable

應(yīng)付賬款 Accounts payable

已結(jié)算尚未完工款

預(yù)收賬款 Advance from customers

應(yīng)付工資 Payroll payable

應(yīng)付福利費 Welfare payable

應(yīng)付股利 Dividend payable

應(yīng)交稅金 Taxes payable

其他應(yīng)交款 Other fees payable

其他應(yīng)付款 Other payable

預(yù)提費用 Accrued Expense

預(yù)計負(fù)債 Provision

遞延收益 Deferred Revenue

一年內(nèi)到期的長期負(fù)債 Long-term liability due within one year

其他流動負(fù)債 Other current liability

流動負(fù)債合計 Total current liability

長期負(fù)債 Long-term liability

長期借款 Long-term loans

應(yīng)付債券 Bonds payable

長期應(yīng)付款 Long-term payable

專項應(yīng)付款 Grants & Subsidies received

其他長期負(fù)債 Other long-term liability

長期負(fù)債合計 Total long-term liability

遞延稅項 Deferred Tax

遞延稅款貸項 Deferred Tax liabilities

負(fù)債合計 Total liability

少數(shù)股東權(quán)益 Minority interests

所有者權(quán)益（或股東權(quán)益） Owners’ Equity

實收資本（或股本） Paid in capital

減；已歸還投資 Less: Capital redemption

實收資本（或股本）凈額 Net bal of Paid in capital

資本公積 Capital Reserves

盈余公積 Surplus Reserves

其中：法定公益金 Include: Statutory reserves

未確認(rèn)投資損失 Unrealised investment losses

未分配利潤 Retained profits after appropriation

其中：本年利潤 Include: Profits for the year

外幣報表折算差額 Translation reserve

所有者（或股東）權(quán)益合計 Total Equity

負(fù)債及所有者（或股東）權(quán)益合計 Total Liability & Equity

三、利潤及利潤分配表 Income statement and profit appropriation

一、主營業(yè)務(wù)收入 Revenue

減：主營業(yè)務(wù)成本 Less: Cost of Sales

主營業(yè)務(wù)稅金及附加 Sales Tax

二、主營業(yè)務(wù)利潤（虧損以“—”填列） Gross Profit ( - means loss)

加：其他業(yè)務(wù)收入 Add: Other operating income

減：其他業(yè)務(wù)支出 Less: Other operating expense

減：營業(yè)費用 Selling & Distribution expense

管理費用 G&A expense

財務(wù)費用 Finance expense

三、營業(yè)利潤（虧損以“—”填列） Profit from operation ( - means loss)

加：投資收益（虧損以“—”填列） Add: Investment income

補貼收入 Subsidy Income

營業(yè)外收入 Non-operating income

減：營業(yè)外支出 Less: Non-operating expense

四、利潤總額（虧損總額以“—”填列） Profit before Tax

減：所得稅 Less: Income tax

少數(shù)股東損益 Minority interest

加：未確認(rèn)投資損失 Add: Unrealised investment losses

五、凈利潤（凈虧損以“—”填列） Net profit ( - means loss)

加：年初未分配利潤 Add: Retained profits

其他轉(zhuǎn)入 Other transfer-in

六、可供分配的利潤 Profit available for distribution( - means loss)

減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves

提取法定公益金 Appropriation of statutory welfare fund

提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund

提取儲備基金 Appropriation of reserve fund

提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund

利潤歸還投資 Capital redemption

七、可供投資者分配的利潤 Profit available for owners' distribution

減：應(yīng)付優(yōu)先股股利 Less: Appropriation of preference share's dividend

提取任意盈余公積 Appropriation of discretionary surplus reserve

應(yīng)付普通股股利 Appropriation of ordinary share's dividend

轉(zhuǎn)作資本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital

八、未分配利潤 Retained profit after appropriation

補充資料： Supplementary Information:

1． 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments

2． 自然災(zāi)害發(fā)生損失 Losses from natural disaster

3． 會計政策變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting policies

4． 會計估計變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting estimates

5． 債務(wù)重組損失 Losses from debt restructuring

會計英語專業(yè)詞匯

一、資產(chǎn)類 Assets

流動資產(chǎn) Current assets

貨幣資金 Cash and cash equivalents

1001 現(xiàn)金 Cash

1002 銀行存款 Cash in bank

1009 其他貨幣資金 Other cash and cash equivalents

´100901 外埠存款 Other city Cash in bank

´100902 銀行本票 Cashier´s cheque

´100903 銀行匯票 Bank draft

´100904 信用卡 Credit card

´100905 信用證保證金 L/C Guarantee deposits

´100906 存出投資款 Refundable deposits

1101 短期投資 Short-term investments

´110101 股票 Short-term investments - stock

´110102 債券 Short-term investments - corporate bonds

´110103 基金 Short-term investments - corporate funds

´110110 其他 Short-term investments - other

1102 短期投資跌價準(zhǔn)備 Short-term investments falling price reserves

應(yīng)收款 Account receivable

1111 應(yīng)收票據(jù) Note receivable

銀行承兌匯票 Bank acceptance

商業(yè)承兌匯票 Trade acceptance

1121 應(yīng)收股利 Dividend receivable

1122 應(yīng)收利息 Interest receivable

1131 應(yīng)收賬款 Account receivable

1133 其他應(yīng)收款 Other notes receivable

1141 壞賬準(zhǔn)備 Bad debt reserves

1151 預(yù)付賬款 Advance money

1161 應(yīng)收補貼款 Cover deficit by state subsidies of receivable

庫存資產(chǎn) Inventories

1201 物資采購 Supplies purchasing

1211 原材料 Raw materials

1221 包裝物 Wrappage

1231 低值易耗品 Low-value consumption goods

1232 材料成本差異 Materials cost variance

1241 自制半成品 Semi-Finished goods

1243 庫存商品 Finished goods

1244 商品進(jìn)銷差價 Differences between purchasing and selling price

1251 委托加工物資 Work in process - outsourced

1261 委托代銷商品 Trust to and sell the goods on a commission basis

1271 受托代銷商品 Commissioned and sell the goods on a commission basis

1281 存貨跌價準(zhǔn)備 Inventory falling price reserves

1291 分期收款發(fā)出商品 Collect money and send out the goods by stages

1301 待攤費用 Deferred and prepaid expenses

長期投資 Long-term investment

1401 長期股權(quán)投資 Long-term investment on stocks

´140101 股票投資 Investment on stocks

´140102 其他股權(quán)投資 Other investment on stocks

1402 長期債權(quán)投資 Long-term investment on bonds

´140201 債券投資 Investment on bonds

´140202 其他債權(quán)投資 Other investment on bonds

1421 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves

股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves

債權(quán)投資減值準(zhǔn)備 Bcreditor´s rights investment depreciation reserves

1431 委托貸款 Entrust loans

´143101 本金 Principal

´143102 利息 Interest

´143103 減值準(zhǔn)備 Depreciation reserves

1501 固定資產(chǎn) Fixed assets

房屋 Building

建筑物 Structure

機(jī)器設(shè)備 Machinery equipment

運輸設(shè)備 Transportation facilities

工具器具 Instruments and implement

1502 累計折舊 Accumulated depreciation

1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves

房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves

機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves

1601 工程物資 Project goods and material

´160101 專用材料 Special-purpose material

´160102 專用設(shè)備 Special-purpose equipment

´160103 預(yù)付大型設(shè)備款 Prepayments for equipment

´160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate

1603 在建工程 Construction-in-process

安裝工程 Erection works

在安裝設(shè)備 Erecting equipment-in-process

技術(shù)改造工程 Technical innovation project

大修理工程 General overhaul project

1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves

1701 固定資產(chǎn)清理 Liquidation of fixed assets

1801 無形資產(chǎn) Intangible assets

專利權(quán) Patents

非專利技術(shù) Non-Patents

商標(biāo)權(quán) Trademarks, Trade names

著作權(quán) Copyrights

土地使用權(quán) Tenure

商譽 Goodwill

1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves

專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves

商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves

1815 未確認(rèn)融資費用 Unacknowledged financial charges

待處理財產(chǎn)損溢 Wait deal assets loss or income

1901 長期待攤費用 Long-term deferred and prepaid expenses

1911 待處理財產(chǎn)損溢 Wait deal assets loss or income

´191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income

´191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income

二、負(fù)債類 Liability

短期負(fù)債 Current liability

2101 短期借款 Short-term borrowing

2111 應(yīng)付票據(jù) Notes payable

銀行承兌匯票 Bank acceptance

商業(yè)承兌匯票 Trade acceptance

2121 應(yīng)付賬款 Account payable

2131 預(yù)收賬款 Deposit received

2141 代銷商品款 Proxy sale goods revenue

2151 應(yīng)付工資 Accrued wages

2153 應(yīng)付福利費 Accrued welfarism

2161 應(yīng)付股利 Dividends payable

2171 應(yīng)交稅金 Tax payable

´217101 應(yīng)交增值稅 value added tax payable

´21710101 進(jìn)項稅額 Withholdings on VAT

´21710102 已交稅金 Paying tax

´21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover

´21710104 減免稅款 Tax deduction

´21710105 銷項稅額 Substituted money on VAT

´21710106 出口退稅 Tax reimbursement for export

´21710107 進(jìn)項稅額轉(zhuǎn)出 Changeover withnoldings on VAT

´21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax

´21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover

´21710110 未交增值稅 Unpaid VAT

´217102 應(yīng)交營業(yè)稅 Business tax payable

´217103 應(yīng)交消費稅 Consumption tax payable

´217104 應(yīng)交資源稅 Resources tax payable

´217105 應(yīng)交所得稅 Income tax payable

´217106 應(yīng)交土地增值稅 Increment tax on land value payable

´217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable

´217108 應(yīng)交房產(chǎn)稅 Housing property tax payable

´217109 應(yīng)交土地使用稅 Tenure tax payable

´217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable

´217111 應(yīng)交個人所得稅 Personal income tax payable

2176 其他應(yīng)交款 Other fund in conformity with paying

2181 其他應(yīng)付款 Other payables

2191 預(yù)提費用 Drawing expense in advance

其他負(fù)債 Other liabilities

2201 待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value

2211 預(yù)計負(fù)債 Anticipation liabilities

長期負(fù)債 Long-term Liabilities

2301 長期借款 Long-term loans

一年內(nèi)到期的長期借款 Long-term loans due within one year

一年后到期的長期借款 Long-term loans due over one year

2311 應(yīng)付債券 Bonds payable

´231101 債券面值 Face value, Par value

´231102 債券溢價 Premium on bonds

´231103 債券折價 Discount on bonds

´231104 應(yīng)計利息 Accrued interest

2321 長期應(yīng)付款 Long-term account payable

應(yīng)付融資租賃款 Accrued financial lease outlay

一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year

一年后到期的長期應(yīng)付 Long-term account payable over one year

2331 專項應(yīng)付款 Special payable

一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year

一年后到期的專項應(yīng)付 Long-term special payable over one year

2341 遞延稅款 Deferral taxes

三、所有者權(quán)益類 OWNERS´ EQUITY

資本 Capita

3101 實收資本(或股本) Paid-up capital(or stock)

實收資本 Paicl-up capital

實收股本 Paid-up stock

3103 已歸還投資 Investment Returned

公積

3111 資本公積 Capital reserve

´311101 資本(或股本)溢價 Cpital(or Stock) premium

´311102 接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve

´311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves

´311105 撥款轉(zhuǎn)入 Allocate sums changeover in

´311106 外幣資本折算差額 Foreign currency capital

´311107 其他資本公積 Other capital reserve

3121 盈余公積 Surplus reserves

´312101 法定盈余公積 Legal surplus

´312102 任意盈余公積 Free surplus reserves

´312103 法定公益金 Legal public welfare fund

´312104 儲備基金 Reserve fund

´312105 企業(yè)發(fā)展基金 Enterprise expension fund

´312106 利潤歸還投資 Profits capitalizad on return of investment

利潤 Profits

3131 本年利潤 Current year profits

3141 利潤分配 Profit distribution

´314101 其他轉(zhuǎn)入 Other chengeover in

´314102 提取法定盈余公積 Withdrawal legal surplus

´314103 提取法定公益金 Withdrawal legal public welfare funds

´314104 提取儲備基金 Withdrawal reserve fund

´314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion

´314106 提取職工獎勵及福利基金 Withdrawal staff and workers´ bonus and welfare fund

´314107 利潤歸還投資 Profits capitalizad on return of investment

´314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable

´314109 提取任意盈余公積 Withdrawal other common accumulation fund

´314110 應(yīng)付普通股股利 Common Stock dividends payable

´314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)

´314115 未分配利潤 Undistributed profit

四、成本類 Cost

4101 生產(chǎn)成本 Cost of manufacture

´410101 基本生產(chǎn)成本 Base cost of manufacture

´410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture

4105 制造費用 Manufacturing overhead

材料費 Materials

管理人員工資 Executive Salaries

獎金 Wages

退職金 Retirement allowance

補貼 Bonus

外保勞務(wù)費 Outsourcing fee

福利費 Employee benefits/welfare

會議費 Coferemce

加班餐費 Special duties

市內(nèi)交通費 Business traveling

通訊費 Correspondence

**費 Correspondence

水電取暖費 Water and Steam

稅費 Taxes and dues

租賃費 Rent

管理費 Maintenance

車輛維護(hù)費 Vehicles maintenance

油料費 Vehicles maintenance

培訓(xùn)費 Education and training

接待費 Entertainment

圖書、印刷費 Books and printing

運費 Transpotation

保險費 Insurance premium

支付手續(xù)費 Commission

雜費 Sundry charges

折舊費 Depreciation expense

機(jī)物料消耗 Article of consumption

勞動保護(hù)費 Labor protection fees

季節(jié)性停工損失 Loss on seasonality cessation

4107 勞務(wù)成本 Service costs

五、損益類 Profit and loss

收入 Income

業(yè)務(wù)收入 OPERATING INCOME

5101 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

5102 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

5201 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(zhǔn)備 Withdrawal of entrust loans reserves

5203 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

5301 營業(yè)外收入 NON-OPERATING INCOME

非貨幣**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

5401 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

5402 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(hù)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

5405 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

5501 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

**費 Advertising fees

5502 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(jī)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