外企科目中英文对照.doc

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1、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RawMaterial-Aluminium原材料-其他BOM外辅料AuxiliarymaterialsnotinBOM包装材料-已列入物料清单PackagingMaterialinBOM包装材料-未列入物料清单PackagingMaterialnotinBOM低值易耗品-消耗品LVA-expendableitems半成品Semi-finishedgoods在制品(生产定单)Workinprocess(productionorders)产成品Finish

2、edgoods外购商品Tradinggoods存货跌价准备-材料Provision-valuedeclineofmaterial存货跌价准备-半成品Provision-valuedeclineofsemi-finished存货跌价准备-产成品Provision-valuedeclineoffinishedgood发出商品　Goodssentout待摊费用Deferredexpenses机械及设备租赁(IFRS)Machineryandequipmentlease(IFRS)机械及设备(IFRS)Machineryandequipment(IFRS)无形资产减值准备(本地)Provisi

3、on-impairmentloss-intangi.Asset(LOCAL)经营活动长期待摊费用Longtermoperatingdeferredexpenses短期借款-财务公司Short-termloan-SAICFinance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Downp

4、aymentreceived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-outofinp

5、utVAT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)IndividualIncometaxpayable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otherp

6、ayables-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

7、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Consumptionpackagingmateria