会计英语论文1000字中文版百度云

会计英语论文1000字中文版百度云

百度HI我，我们一起来解答。

以史为镜。我不得不承认学习和熟练掌握英文的重要性和必要性。读大学懒散如和尚，愤青于英文教授的课太烦胃，从进大学的第二期开始，几乎逢E必翘（一期还是乖乖生，课还不敢翘）。四级考试不是忘记参考，就是交白卷。终于在大三的二学期面临拿学位的压力下，幸运过关。阿弥陀佛，当时心想，这辈子不用在受背单词语法的苦。毫无疑问，我是大学中众多视六级如粪土的同志中的中坚力量。不过，别人是E文太好，不屑于这类考试；我是E文太烂，过不了才不得不鄙视。毕业工作了，内资事务所用E文的机会简直如同大海里看见老虎--没可能。即使偶尔使用E文，也是仅限于shit、kill等不能登大堂之雅之词。……接着，在一家披外资之名，行内资之实的国有外资集团做，开始要向香港总部报一些英文报表。不过，只是小菜菜的那种。连同和香港同事沟通，都用普通话，不是香港话，更不是英文，如此衍生出一个严重的后果，直接导致我还是粤语盲。（郁闷啊，E文不好，粤语不会，就连家乡话也是吞吞吐吐）慢慢的接到猎头的电话，外资的，四大的什么，都考虑自己E文薄，主动放弃。那时侯很会自我安慰：不去外资，职业天花板太低，你永远做不了财务高层，甚至财务总监的。目前，在国内一集团，虽然也有子公司海外上市，虽然也会与外资银行打交道，但是E文仍然停滞不前。也没有把E文的重要性摆在革命的高度，依然得过且过。好景不长。毕竟，不学E文的日子于我是欢乐的，而欢乐都是短暂的，短暂的欢乐过后，带来的是更多的痛苦。今年，持续接到猎头的电话：外资亚太区高级主管 直接汇报：国外经理 年薪**万外资金融集团高级经理 直接汇报：国外财务老总 年薪**万（几年后足够买车买房的薪水）看着这些职位，我只有咽着口水往肚里吞的份，直接向鬼佬汇报，我那可怜的E文，让我自卑的不敢面对试一试的机会，每次委婉并虚伪的拒绝：对不起，我对目前的工作很满意也很开心，暂时没有考虑过换环境。其实，看着房子和车子离我渐行渐远，我的心在滴血。天气热的南方，心象寒冷冬天。再也没有勇气重复：不学E文，不去外资。同时，海龟同事一直鼓励我去国外读MBA，并愿意给我写推荐信，然后给我描绘一幅非常美妙的海市蜃楼，让我跃跃欲试。可是E文却在一个黑暗的角落里嘲笑我、鞭打我。第三点，我不能流利的看关于吸血鬼的英文原著书籍。木有办法。人不可能脱离大环境。中国目前属于发展中国家，没有NB到鬼佬都来学中文。国情如此，我等小辈，只有顺势而行从头再来学英文。以上血的教训，望各位学弟学妹谨记之：可以不考cpa，可以专业得过且过，但千万不能不学英文。话不多说，我得去背新概念了。

给我汉字 Funds are the lifeblood of our ability to operate normally， while the fund management has become the core content of corporate Finance and Accounting is exclusively through certain technical means and methods of accounting for funds， and specifically for corporate governance， decision-making accounting information in a As we all know， with the continuous development of the economy， financial accounting in the management， decision-making in an increasingly important Accordingly， the financial accounting of quality， a direct impact on the managers， operators， investors and the public interest， but also affect the company's economic， social image and social credibility， and therefore the process of socio-economic operations irreplaceable  Enterprise Management is designed to achieve maximum benefits in the enterprise， that is a great honor to bring to the enterprise， and the various enterprises will realize the healthy and sustainable Business operations and financial condition is through the balance sheet， income statement， cash flow statement and The accounting department directly through the corporate accounting， business conditions and results for effective financial analysis， not only to promote enterprise managers can quickly understand how much of the current corporate profits and the level of debt capacity， but also can be found Enterprise The size of the risks， pros and cons of corporate capital structure， so that the operators use many aspects of the enterprise to make the right decisions， with minimal risk， the most healthy financial position to achieve the maximum profit the At the same time， you can also find some essential issues， in order to improve management to provide the basis of some relevant

什么是会计？会计是一种商业语言，它反映的一定是当前经济的现实内容，现实的经济业务事项如何真实展示和说明才是会计的重要问题，有观点认为：“会计是以货币为主要计量单位，以凭证为依据，采用专门的技术方法，对一定主体的经济活动进行全面，综合，连续，系统的核算与监督，并定期向有关方面提供会计信息的一种经济管理活动。” 如果我们将它更简单的称述出来，它就是：“会计是一种经济管理活动”，更简洁一点则：“会计是活动”它有统一性，确定性，强制性。综上所述，会计不仅仅是一种活动，也是一种制度。要学好会计，就要掌握科学的学习方法是学好这门课程的关键所在：一．掌握会计的基本概念，基本理论。基本方法，基本技能。 二．注意好三个联系：注意各项经济业务之间的联系注意各帐户之间的联系，注意会计核算方法之间的联系：三、处理三个关系 处理好全面与重点的关系 处理好理解与记忆的关系 处理好自学与面授的关系会计的未来是什么？对我而言，会计的未来就是今天的努力。我不会预测未来的结果如何，但我必须在今天就要努力，未来的工作环境会不断变化，就业环境也会越来越严峻，竞争必然有上进与淘汰，会计这个岗位需要与时俱进的人才，落后就会被淘汰我的妈妈是一位老会计了、她曾跟我说：“不按照法规制度办事的会计，不是合格的会计；只按法规制度办事的会计，不是称职的会计；维护企业的利益，实质重于形式；执行法规制度，形式重于实质；处理一切繁杂的事情的最好方法就是抓住本质，化繁为简”。这就是我们会计的工作环境，难与易只是一步之遥，看我们如何去做了。经过半个学期的学习，我对会计的认识又进了一步，就拿财务报表来说: 财务报表亦称对外会计报表，是会计主体对外提供的反映会计主体财务状况和经营的会计报表， 财务报表主要是反映企业一定期间的经营成果和财务状况变动，对财务报表可以从六个方面来看，以发现问题或作出判断。一看利润表，对比今年收入与去年收入的增长是否在合理的范围内。二看企业的坏账准备。三看长期投资是否正常。四看其他应收款是否清晰。五看是否有关联交易，六看现金流量表是否能正常地反映资金的流向，注意今后现金注入和流出的原因和事项。What is an accounting? accounting is a business language， it must be reflected by the current economic reality content business， the reality of economic issues how to display and description is true about important issues， there are views “ accounting is in money as the main unit of measure to voucher on the basis of special techniques， a principal economic activities for a comprehensive， integrated， continuous， checking and supervision， and regularly to provide accounting information in an economic and administrative ”If we put it out with a simpler name called， it is: “ accounting is an economic management activities ”， a little clearer: ” “ accounting is active， it has a unity， All things considered， the accounting is more than a To learn accounting， you have to master the science of learning is to learn the key to this course: to grasp the basic concepts of accounting， the basic The basic method， basic Note three contact: to note that various economic links between the to note that the links between the accounts， pay attention to accounting methods between contact:III handling three to deal with the relationship between the full and focal to deal with a good understanding and to deal with the relationship between the self-study and face to faceWhat is the future of accounting? as I'm concerned， the accounting future is today's hard I'm not going to predict the future， but I have to work hard in today's working environment in the future will continue to change， and the employment situation will also be aggravating， and upward mobility and competition is bound to be eliminated and accounting this post and talents who are falling behind isMy mother is an old accounting， she once told me: “ not in accordance with the accounting rules and regulations， is not a qualified accountant; just press the accounting rules and regulations， is not a qualified accountant; protection of interests of substance over form; enforcement system in the form of the substance is more important than; to deal with all complicated things the best way to capture the essence， simplify ” This is our accounting working environment with easy-to-just a short walk away， look at our how to do Now that half a semester of study， my understanding of accounting and one step further and take it to the financial statements:Financial statements also called external financial statements， is transactions'effect for banjiachi transactions'effect financial position and operating in the financial statements，The financial statements reflect company period operating results and financial position of the change in the financial statements are available from six ways to discover problems or A look at the income statement of income and this year， compared to last year revenue growth falls within a reasonable The second of Three long-term investment is Four look at other students'payment is Five for any related party transactions，Six at the cash flow statement is to reflect the movement of funds， cash injection and look for the causes and

会计英语课程论文中文版百度云

百度HI我，我们一起来解答。

《会计英语财务会计双语版第二版》百度网盘pdf最新全集下载:链接：_p72xUA?pwd=6q34 提取码：6q34简介：英文习题丰富齐全，在阐述会计理论与实务方法时，既重视会计理论的深度与广度，又强调会计实务实际操作方法的运用。选用典型的实例，思路清晰，便于理解。

CONCLUSION The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each If public and private companies are subject to the same financial reporting requirements， as in many IASB countries， then the need for separate private company GAAP might be justified within an appropriate cost-benefit In contrast， private companies in the US are not required to comply with public company GAAP Given this difference in the institutional environment， calls for private company GAAP in the US must consider the demand for and supply of financial reporting information in the current private company Survey research in the US indicates that private company users find public company GAAP financial statements to have significant decision usefulness， and to be cost-benefit In addition， evidence suggests that when the cost-benefit calculus is not favorable， market forces lead to deviations from GAAP While some assert that the needs of private company financial statement users differ from those of public company stakeholders， the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the US Overall， if there is demand for separate private company GAAP， then market forces， rather than standard setters， may be better at meeting the differential information needs of The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the US结论 该委员会认为要求独立的私人公司一般公认会计原则应裱在法律和制度环境的。如果公共和私人公司有相同的财务报告的要求，在许多国家，并在此基础上，需要IASB进行为独立的私人公司公认会计准则的称义在适当的财政框架。相比之下，私营企业在美国也不需要符合上市公司一般公认会计原则。鉴于此，分别在制度环境呼吁私人公司一般公认会计原则在美国必须考虑需求和供给的财务报告信息在当前的私人公司的市场。 调查研究表明，在美国上市公司，用户找到私人公司财务报表有显著的公认会计准则决策有用性、利益有效。此外，有证据表明，在财政微积分并非有利，市场力量导致偏离公认会计准则的前提下。虽然有些断言的需要，民营企业财务报表使用者不同利益相关者的上市公司，委员会不会发现明显的证据表明微分用户需求或一个清晰的清晰度的需求导致了差，不同于一般公认会计原则框架当前上市公司财务报告的要求，在美国的整体，如果有需求，独立的私人公司公认会计准则的前提下，市场力量，而非标准者，可以更好地满足需求 variousprivatecompanystakeholders微分信息该委员会也不觉得有说服力的论据为准则制定者去创造一个独立的私人公司一般公认会计原则在美国

大学英语论文1000字中文版百度云

A Brief Analysis of english teaching in senior high schoolAbstract: Classroom teaching is the main way for students to learn E But in senior high school， a lots of probelms still exsit in the English teaching especially in the teaching of reading and In this paper， the importance and methods of reading and writing will be further Key words: reading writing techniques Introduction: Classes should be learner-centered， with meaningful， functional activities， often， classes begin by finding out what the students don’t These classes operate on the assumption that there is a great deal of information that students lack and that the teacher and textbooks will impact that information to the Teachers who hold this assumption view students as plants waiting passively to be fed and But I think the students should be regarded as explorers， active learners who bring a great deal to the learning process and at the same time， draw from their environment as they develop new The basic principle will be used in the teaching of reading and How to teach reading I Why teach readingThere are many reasons why getting students to read English texts is an important part of the teacher’s In the first place， many of them want to be able to read texts in English either for their careers， for study purposes or simply for Anything we can do to make reading easier for them must be a good Reading texts provide good models for English writing， provide opportunities to study language vocabulary， grammar， punctuation， and the way to construct sentences， paragraphs and Lastly， good reading texts can introduce interesting topics， stimulate discussion， excite imaginative responses and be the springboard for well-rounded， fascinating The last but not the least， students must read widely because only a fraction of knowledge about the world can come from other experiences in their short II What kind of reading should students do? When the teachers give reading class to students， they should notice a balance----a balance to be struck between real English on the one hand and the students’ capabilities and interests on the There is some authentic written material which beginner students can understand to some degree: menus， timetables， signs and basic instructions， for example， and， where appropriate， teachers can use But for longer prose， teachers can offer their students texts， which， while being like English， are nevertheless written or adapted especially for their Anyway， the materials to be read should be interesting and Teachers should become better acquainted with books written specially for teenagers and dealing with their III What are the principles behind the teaching of reading? i) Permit Students To Read No one has learned to swim by practicing the skills of backstrokes， flutter kicks or treading water while staying on the edge of the swimming Yet， in the teaching of reading teachers often do just Rather than let the students into “the water”， teachers keep them in skills books learning rules about letters， syllables or definitions of words rather than letting them into the book itself， permitting them to be immersed in the language which comes from the authors as the readers try to reconstruct the written ii) Encourage students to respond to the content of a reading text， not just to the languageOf course， it is important to study reading texts for the way they use language， how many paragraphs they contain and how many times they use relative But the meaning， the message of the text， is much more Teachers should help students understand that the main reason to read is for They have to have their own purpose to read and reading must make sense， they have to find ways of doing something about They should be encouraged either to reread or to continue reading to gain But they must realize that the meaning is not in the teacher， but in the interaction between the reader and Students should be encouraged to ask themselves repeatedly， “Does this make sense to me?” Students should be encouraged to reject and to be intolerant of reading materials that do not make iii) Encourage students to guess or predict Readers’ guesses or predictions are based on the cumulative information and syntactic structure they have been learning as they have been Therefore， their guesses are more often than not appropriate to the Students have to realize that risk taking in reading is appropriate; that using context to decide what words mean is a proficient reading strategy and that they have the language sense to make appropriate guesses which can fit both the grammatical and semantic sense of what they are iv) Match the task to the topic Once a decision has been taken about what kind of reading text the students are going to read， teachers need to choose good reading tasks—the right kind of questions and useful puzzles， Asking boring and inappropriate questions can undermine the most interesting text; the most commonplace passage can be made really exciting with imaginative and challenging Working in groups， the English teacher and students take turns asking each other questions following the The teacher may ask， “ What is the significance of the character’s age?” These questions require inferences based on details from the reading

不会吧 兄 这多简单 没必这么阔吧

一般商务英语论文都在4000字以上，提供你一一部分，供参考。你可加发邮件至J 请求发送，我传给你。 Pragmatic Functions of Hedging in International Business English[Abstract] The fuzzy language is the ubiquitous language phenomenon in the human language socializing while the fuzzy rhetoric is one kind of art， which effectively utilizes the language fuzziness to enhance the expression This article probes into the language from the angle to the fuzzy language and the fuzzy rhetoric， mainly analyses the basic characteristics of the fuzzy linguistics， the reasons， the linguistic functions as well as the fuzzy rhetoric effect in the international commercial language， and indicates the fuzziness of the international business language and the importance of the fuzzy rhetoric effect in actual commercial Subsequently， it holds that the better understanding of the fuzzy language phenomenon in commercial English with its linguistic function and the fuzzy rhetoric effect， the more appropriate handling for the fuzzy language， the better commercial intercommunication effect [Key words] fuzzy language; international commercial English: the linguistic function; fuzzy rhetoric; commercial intercommunicationIntroductionFuzzy and precise are the basic attributes of the human The language not only has the accuracy， also has its fuzziness， they are indispensable and both complement one Just like English linguist Jones said: "We all (including those pursuing precise and unmistakable persons) in speaking and writing use the terminology and the principle not precisely， indefinitely， with the difficulty to give their definition， this certainly does not hinder the extremely useful of the word we use， moreover it is essential， as the human has the general knowledge (direct feeling， intuition)， usually people use the imprecise expression method and the terminology with the difficulty to give its definition， but they still mutually " ⑴The business language is the human language used in the commercial situations， thus， it similarly has these One important characteristic of international commercial English is clarity， namely in the written commerce correspondence and the contract or carrying on commercial negotiations and so on we should avoid using the ambiguous or interpretation languages to avoid inconvenient and misunderstanding in the commercial However， in the actual commercial intercommunications， the business language has its Fuzzy language Language fuzziness actually reflects many transition phenomena existed in the objective American philosopher Max Black said that， "The word fuzziness symbol is the limited scope which the word utilizes without clear " ⑵ In other words， word fuzziness displays that it has the application-enclosed area， but this region boundary is not Lakoff explains hedges as " words and expressions made things fuzzy " are the most common， the most typical fuzzy ⒀ As far as the substantiality concerned， the language itself is not quantification fuzzy set; it has the immateriality shape and the non-intuitionistic dim The fuzzy language uses in the certain linguistic environment and the situation， it may play the unique role， the fuzzy language information on the surface seems fuzzy， but it substantially and relatively accurately expresses the complex emotion， the spoken motive or the latent consciousness; it relatively objectively rigorously expresses some kind of observation， the viewpoint， the forecast or the theory， thus it implicitly expresses the real thought and the innermost world， or it provides the logical， correct and reliable Language fuzziness is different to the ambiguity (different meanings) or thickness of language， “ambiguity or ambivalence" refers to the language mark sequence of the identical form to express two or above different significances， the unconscious result produced in the language use process， it may be “Thickness” refers to something originally should be said clearly has not been said clearly， often refers to the negative results produced by improperly using of the language， a phenomenon which must be avoided as far as "Fuzzy" refers to a kind of indefiniteness， which the central meaning of words and expressions in the language is clear about， but the scope boundary of the words and expressions is indefinite ⑶ This indefiniteness or fuzziness usually cannot or needlessly be removed through the context; it was determined by the fuzziness of the objective thing itself and the indefiniteness of people knowing about the objective

你好，已经发送给你8篇英文论文，20来篇中文论文了，关于跨文化交际和中西文化差异的，查收下哈~ 希望对你有帮助！以后还需要检索论文的话可以再向我或者其他举手之劳队员提问哦，举手之劳助人为乐！——百度知道 举手之劳团队 队长：晓斌11蓝猫

会计英语课程论文中文版百度云盘

《会计英语财务会计双语版第二版》百度网盘pdf最新全集下载:链接：_p72xUA?pwd=6q34 提取码：6q34简介：本书的修订和完善主要体现在以下几个方面：1充实部分章节内容，使有关内容更完整，更贴近中国会计实践，尤其是股东权益与财务报表部分增加应用性内客。2增补每章之后的案例(Cases)，以便读者能更多地通过典型案例分析，加深理解有关章节所阐述的会计理论与方法。3新增各章实务练习(Exercises)的答案。自本教材出版以来，许多读者通过网上及其他途径要求编著者提供实务练习答案，以便其自学时核对参考，故第二版教材增列了大部分实务练习答案，以满足广大读者的需求。

会计英语课程论文中文版百度云资源

金工|会计|人力资源|公共卫生|金融百度网盘免费资源在线学习    链接: -eqz_mw 提取码: gaj2    金工 会计 人力资源 公共卫生 金融 公共管理 统计 酒店管理 心理学 社工 法律 经济学 TESOL与教育 BME 化学工程

《会计英语财务会计双语版第二版》百度网盘pdf最新全集下载:链接：_p72xUA?pwd=6q34 提取码：6q34简介：英文习题丰富齐全，在阐述会计理论与实务方法时，既重视会计理论的深度与广度，又强调会计实务实际操作方法的运用。选用典型的实例，思路清晰，便于理解。

《会计英语财务会计双语版第二版》百度网盘pdf最新全集下载:链接：_p72xUA?pwd=6q34 提取码：6q34简介：本书的修订和完善主要体现在以下几个方面：1充实部分章节内容，使有关内容更完整，更贴近中国会计实践，尤其是股东权益与财务报表部分增加应用性内客。2增补每章之后的案例(Cases)，以便读者能更多地通过典型案例分析，加深理解有关章节所阐述的会计理论与方法。3新增各章实务练习(Exercises)的答案。自本教材出版以来，许多读者通过网上及其他途径要求编著者提供实务练习答案，以便其自学时核对参考，故第二版教材增列了大部分实务练习答案，以满足广大读者的需求。

中国会计科目的中英文对照　　一、资产类 Assets　　流动资产 Current assets　　货币资金 Cash and cash equivalents　　现金 Cash　　银行存款 Cash in bank　　其他货币资金 Other cash and cash equivalents　　外埠存款 Other city Cash in bank　　银行本票 Cashier's cheque　　银行汇票 Bank draft　　信用卡 Credit card　　信用证保证金 L/C Guarantee deposits　　存出投资款 Refundable deposits　　短期投资 Short-term investments　　股票 Short-term investments - stock　　债券 Short-term investments - corporate bonds　　基金 Short-term investments - corporate funds　　其他 Short-term investments - other　　短期投资跌价准备 Short-term investments falling price reserves　　应收款 Account receivable　　应收票据 Note receivable　　银行承兑汇票 Bank acceptance　　商业承兑汇票 Trade acceptance　　应收股利 Dividend receivable　　应收利息 Interest receivable　　应收账款 Account receivable　　其他应收款 Other notes receivable　　坏账准备 Bad debt reserves　　预付账款 Advance money　　应收补贴款 Cover deficit by state subsidies of receivable　　库存资产 Inventories　　物资采购 Supplies purchasing　　原材料 Raw materials　　包装物 Wrappage　　低值易耗品 Low-value consumption goods　　材料成本差异 Materials cost variance　　自制半成品 Semi-Finished goods　　库存商品 Finished goods　　商品进销差价 Differences between purchasing and selling price　　委托加工物资 Work in process - outsourced　　委托代销商品 Trust to and sell the goods on a commission basis　　受托代销商品 Commissioned and sell the goods on a commission basis　　存货跌价准备 Inventory falling price reserves　　分期收款发出商品 Collect money and send out the goods by stages　　待摊费用 Deferred and prepaid expenses　　长期投资 Long-term investment　　长期股权投资 Long-term investment on stocks　　股票投资 Investment on stocks　　其他股权投资 Other investment on stocks　　长期债权投资 Long-term investment on bonds　　债券投资 Investment on bonds　　其他债权投资 Other investment on bonds　　长期投资减值准备 Long-term investments depreciation reserves　　股权投资减值准备 Stock rights investment depreciation reserves　　债权投资减值准备 Bcreditor's rights investment depreciation reserves　　委托贷款 Entrust loans　　本金 Principal　　利息 Interest　　减值准备 Depreciation reserves　　固定资产 Fixed assets　　房屋 Building　　建筑物 Structure　　机器设备 Machinery equipment　　运输设备 Transportation facilities　　工具器具 Instruments and implement　　累计折旧 Accumulated depreciation　　固定资产减值准备 Fixed assets depreciation reserves　　房屋、建筑物减值准备 Building/structure depreciation reserves　　机器设备减值准备 Machinery equipment depreciation reserves　　工程物资 Project goods and material　　专用材料 Special-purpose material　　专用设备 Special-purpose equipment　　预付大型设备款 Prepayments for equipment　　为生产准备的工具及器具 Preparative instruments and implement for fabricate　　在建工程 Construction-in-process　　安装工程 Erection works　　在安装设备 Erecting equipment-in-process　　技术改造工程 Technical innovation project　　大修理工程 General overhaul project　　在建工程减值准备 Construction-in-process depreciation reserves　　固定资产清理 Liquidation of fixed assets　　无形资产 Intangible assets　　专利权 Patents　　非专利技术 Non-Patents　　商标权 Trademarks， Trade names　　著作权 Copyrights　　土地使用权 Tenure　　商誉 Goodwill　　无形资产减值准备 Intangible Assets depreciation reserves　　专利权减值准备 Patent rights depreciation reserves　　商标权减值准备 trademark rights depreciation reserves　　未确认融资费用 Unacknowledged financial charges　　待处理财产损溢 Wait deal assets loss or income　　长期待摊费用 Long-term deferred and prepaid expenses　　待处理财产损溢 Wait deal assets loss or income　　待处理流动资产损溢 Wait deal intangible assets loss or income　　待处理固定资产损溢 Wait deal fixed assets loss or income　　二、负债类 Liability　　短期负债 Current liability　　短期借款 Short-term borrowing　　应付票据 Notes payable　　银行承兑汇票 Bank acceptance　　商业承兑汇票 Trade acceptance　　应付账款 Account payable　　预收账款 Deposit received　　代销商品款 Proxy sale goods revenue　　应付工资 Accrued wages　　应付福利费 Accrued welfarism　　应付股利 Dividends payable　　应交税金 Tax payable　　应交增值税 value added tax payable　　进项税额 Withholdings on VAT　　已交税金 Paying tax　　转出未交增值税 Unpaid VAT changeover　　减免税款 Tax deduction　　销项税额 Substituted money on VAT　　出口退税 Tax reimbursement for export　　进项税额转出 Changeover withnoldings on VAT　　出口抵减内销产品应纳税额 Export deduct domestic sales goods tax　　转出多交增值税 Overpaid VAT changeover　　未交增值税 Unpaid VAT　　应交营业税 Business tax payable　　应交消费税 Consumption tax payable　　应交资源税 Resources tax payable　　应交所得税 Income tax payable　　应交土地增值税 Increment tax on land value payable　　应交城市维护建设税 Tax for maintaining and building cities payable　　应交房产税 Housing property tax payable　　应交土地使用税 Tenure tax payable　　应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable　　应交个人所得税 Personal income tax payable　　其他应交款 Other fund in conformity with paying　　其他应付款 Other payables　　预提费用 Drawing expense in advance　　其他负债 Other liabilities　　待转资产价值 Pending changerover assets value　　预计负债 Anticipation liabilities　　长期负债 Long-term Liabilities　　长期借款 Long-term loans　　一年内到期的长期借款 Long-term loans due within one year　　一年后到期的长期借款 Long-term loans due over one year　　应付债券 Bonds payable　　债券面值 Face value， Par value　　债券溢价 Premium on bonds　　债券折价 Discount on bonds　　应计利息 Accrued interest　　长期应付款 Long-term account payable　　应付融资租赁款 Accrued financial lease outlay　　一年内到期的长期应付 Long-term account payable due within one year　　一年后到期的长期应付 Long-term account payable over one year　　专项应付款 Special payable　　一年内到期的专项应付 Long-term special payable due within one year　　一年后到期的专项应付 Long-term special payable over one year　　递延税款 Deferral taxes　　三、所有者权益类 OWNERS' EQUITY　　资本 Capita　　实收资本(或股本) Paid-up capital(or stock)　　实收资本 Paicl-up capital　　实收股本 Paid-up stock　　已归还投资 Investment Returned　　公积　　资本公积 Capital reserve　　资本(或股本)溢价 Cpital(or Stock) premium　　接受捐赠非现金资产准备 Receive non-cash donate reserve　　股权投资准备 Stock right investment reserves　　拨款转入 Allocate sums changeover in　　外币资本折算差额 Foreign currency capital　　其他资本公积 Other capital reserve　　盈余公积 Surplus reserves　　法定盈余公积 Legal surplus　　任意盈余公积 Free surplus reserves　　法定公益金 Legal public welfare fund　　储备基金 Reserve fund　　企业发展基金 Enterprise expension fund　　利润归还投资 Profits capitalizad on return of investment　　利润 Profits　　本年利润 Current year profits　　利润分配 Profit distribution　　其他转入 Other chengeover in　　提取法定盈余公积 Withdrawal legal surplus　　提取法定公益金 Withdrawal legal public welfare funds　　提取储备基金 Withdrawal reserve fund　　提取企业发展基金 Withdrawal reserve for business expansion　　提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund　　利润归还投资 Profits capitalizad on return of investment　　应付优先股股利 Preferred Stock dividends payable　　提取任意盈余公积 Withdrawal other common accumulation fund　　应付普通股股利 Common Stock dividends payable　　转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)　　未分配利润 Undistributed profit　　四、成本类 Cost　　生产成本 Cost of manufacture　　基本生产成本 Base cost of manufacture　　辅助生产成本 Auxiliary cost of manufacture　　制造费用 Manufacturing overhead　　材料费 Materials　　管理人员工资 Executive Salaries　　奖金 Wages　　退职金 Retirement allowance　　补贴 Bonus　　外保劳务费 Outsourcing fee　　福利费 Employee benefits/welfare　　会议费 Coferemce　　加班餐费 Special duties　　市内交通费 Business traveling　　通讯费 Correspondence　　电话费 Correspondence　　水电取暖费 Water and Steam　　税费 Taxes and dues　　租赁费 Rent　　管理费 Maintenance　　车辆维护费 Vehicles maintenance　　油料费 Vehicles maintenance　　培训费 Education and training　　接待费 Entertainment　　图书、印刷费 Books and printing　　运费 Transpotation　　保险费 Insurance premium　　支付手续费 Commission　　杂费 Sundry charges　　折旧费 Depreciation expense　　机物料消耗 Article of consumption　　劳动保护费 Labor protection fees　　季节性停工损失 Loss on seasonality cessation　　劳务成本 Service costs　　五、损益类 Profit and loss　　收入 Income　　业务收入 OPERATING INCOME　　主营业务收入 Prime operating revenue　　产品销售收入 Sales revenue　　服务收入 Service revenue　　其他业务收入 Other operating revenue　　材料销售 Sales materials　　代购代售　　包装物出租 Wrappage lease　　出让资产使用权收入 Remise right of assets revenue　　返还所得税 Reimbursement of income tax　　其他收入 Other revenue　　投资收益 Investment income　　短期投资收益 Current investment income　　长期投资收益 Long-term investment income　　计提的委托贷款减值准备 Withdrawal of entrust loans reserves　　补贴收入 Subsidize revenue　　国家扶持补贴收入 Subsidize revenue from country　　其他补贴收入 Other subsidize revenue　　营业外收入 NON-OPERATING INCOME　　非货币性交易收益 Non-cash deal income　　现金溢余 Cash overage　　处置固定资产净收益 Net income on disposal of fixed assets　　出售无形资产收益 Income on sales of intangible assets　　固定资产盘盈 Fixed assets inventory profit　　罚款净收入 Net amercement income　　支出 Outlay　　业务支出 Revenue charges　　主营业务成本 Operating costs　　产品销售成本 Cost of goods sold　　服务成本 Cost of service　　主营业务税金及附加 Tax and associate charge　　营业税 Sales tax　　消费税 Consumption tax　　城市维护建设税 Tax for maintaining and building cities　　资源税 Resources tax　　土地增值税 Increment tax on land value　　其他业务支出 Other business expense　　销售其他材料成本 Other cost of material sale　　其他劳务成本 Other cost of service　　其他业务税金及附加费 Other tax and associate charge　　费用 Expenses　　营业费用 Operating expenses　　代销手续费 Consignment commission charge　　运杂费 Transpotation　　保险费 Insurance premium　　展览费 Exhibition fees　　广告费 Advertising fees　　管理费用 Adminisstrative expenses　　职工工资 Staff Salaries　　修理费 Repair charge　　低值易耗摊销 Article of consumption　　办公费 Office allowance　　差旅费 Travelling expense　　工会经费 Labour union expenditure　　研究与开发费 Research and development expense　　福利费 Employee benefits/welfare　　职工教育经费 Personnel education　　待业保险费 Unemployment insurance　　劳动保险费 Labour insurance　　医疗保险费 Medical insurance　　会议费 Coferemce　　聘请中介机构费 Intermediary organs　　咨询费 Consult fees　　诉讼费 Legal cost　　业务招待费 Business entertainment　　技术转让费 Technology transfer fees　　矿产资源补偿费 Mineral resources compensation fees　　排污费 Pollution discharge fees　　房产税 Housing property tax　　车船使用税 Vehicle and vessel usage license plate tax(VVULPT)　　土地使用税 Tenure tax　　印花税 Stamp tax　　财务费用 Finance charge　　利息支出 Interest exchange　　汇兑损失 Foreign exchange loss　　各项手续费 Charge for trouble　　各项专门借款费用 Special-borrowing cost　　营业外支出 Nonbusiness expenditure　　捐赠支出 Donation outlay　　减值准备金 Depreciation reserves　　非常损失 Extraordinary loss　　处理固定资产净损失 Net loss on disposal of fixed assets　　出售无形资产损失 Loss on sales of intangible assets　　固定资产盘亏 Fixed assets inventory loss　　债务重组损失 Loss on arrangement　　罚款支出 Amercement outlay　　所得税 Income tax　　以前年度损益调整 Prior year income adjustment　　本信息仅供您参考。