?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(guò)多

adj. 老而失效的, 過(guò)老的

overage詞形變化

動(dòng)詞第三人稱(chēng)單數: overacts | 動(dòng)詞過(guò)去式: overacted | 動(dòng)詞過(guò)去分詞: overacted | 名詞: overaction | 動(dòng)詞現在分詞: overacting |

overage同義詞

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

overage反義詞

underact

overage常見(jiàn)例句

1 、overage bitumen road───超齡油路

2 、An overage vehicle───舊得無(wú)法再用的車(chē)

3 、Post stall maneuvers were optimized with a mission c overage of flight path reorientation and target pointing.───分航跡變向和機頭指向目標兩類(lèi)問(wèn)題對飛機過(guò)失速機動(dòng)進(jìn)行數值優(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(jiàn)附件3。

5 、The paper presents opinions of insufficient test strength and overage curing during the test of sample cured in same condition.───本文針對同條件養護試件檢測過(guò)程中出現的試壓強度不夠、養護超齡期等問(wèn)題提出幾點(diǎn)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種疾病病人住院醫療費用的主要支配因子,為控制住院醫療費用的過(guò)度增長(cháng)提供理論依據。

8 、Don't take things too seriously. Overage and shortage is common in tally work.───不要把事情看得太嚴重了，貨物短少或溢出在理貨工作中是常見(jiàn)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(guò)多,風(fēng)險過(guò)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.───兼顧監測參數時(shí)域曲線(xiàn)的數值、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(wú)短卸也無(wú)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15 、Any overage, shortage or out-of-date, deterioration and damage thai need to be scrapped shall be disposed within the year and accounted into current profit or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(pán)盈、盤(pán)虧以及過(guò)時(shí)、變質(zhì)毀損等需要報廢的，應當及時(shí)進(jìn)行處理，計入當期損益。

16 、Along with era's development, humankind already a cluster of pure handwork work overage go use machine come finish everything。───隨著(zhù)時(shí)代的發(fā)展，人類(lèi)已叢單純的手工勞動(dòng)過(guò)度到使用機器來(lái)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，空軍選調了從2005年開(kāi)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(huì )。

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(shuō)明,如果我們的overage比儲蓄帳戶(hù)的余額數目還要大,那么就需要拋出一個(gè)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(pán)點(diǎn)中，對于固定資產(chǎn)盤(pán)盈，盤(pán)虧的凈值，以及報廢清理所發(fā)生的凈損失，應當計入當期損益。

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-羅基認為，藍衣軍團無(wú)比團結，并將目標定為贏(yíng)得金牌。

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

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.───本文結合火電廠(chǎng)球磨機控制系統及飽磨問(wèn)題的實(shí)際情況,探討了專(zhuān)家模糊控制技術(shù)在球磨機自動(dòng)控制中的應用。

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

25 、inventory shortage and overage───盤(pán)虧與盤(pán)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(wèn)題進(jìn)行調查。

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

29 、I never thought about reapplying for government exemptions to mitigate construction overages.─── 我從來(lái)沒(méi)有想過(guò) 要重新申請政府豁免 以減輕建設過(guò)剩

30 、I'm actually from the overage detection agency, and this is all a test.─── 我其實(shí)是超量檢測機構的 這只是一個(gè)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.───當一天結束后,盤(pán)點(diǎn)過(guò)的現金同現金出納機上的數字對照時(shí),這些差錯將引起現金的短缺或溢余。

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(gè)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70年代末實(shí)行改革開(kāi)放政策以來(lái),中國服務(wù)行業(yè)平均每年以10.9%的幅度增長(cháng).

35 、The daily overage temperature at the productive stage had a significantly positive correlation with chalky groin rate soc chalkiness degree.───結實(shí)期的日平均溫度與稻米堊白率、堊白度呈顯著(zhù)的線(xiàn)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.───現金短缺被看作經(jīng)營(yíng)和行政花費；現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)押品當前價(jià)值與風(fēng)險暴露當前價(jià)值的比率超過(guò)了超額抵質(zhì)押水平的貸款，采用相應的最低違約損失率。

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(chǎng)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(gè)“奧運報道聯(lián)盟”，它們很可能通過(guò)博客、新聞和電子郵件等方式聯(lián)手報道奧運會(huì )。

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(jià)。

43 、The company wouldn't have her because she was overage.───因為她已超齡，那家公司沒(méi)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(cháng)時(shí)間的通話(huà)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(lái)彌補超過(guò)的預算

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

47 、inventory shortage and overage report───[經(jīng)] 存貨盤(pán)盈盤(pán)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(shuō)鄭智作為超齡球員,幫助中國國奧一路過(guò)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(jiàn)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、應用會(huì )計政策錯誤、疏忽或曲解事實(shí)以及舞弊產(chǎn)生的影響以及存貨、固定資產(chǎn)盤(pán)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(pán)點(diǎn)的時(shí)候，2008年，是一個(gè)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(lái)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(wèn)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(huì )，我真的很想參加在中國舉行的奧運會(huì )?！?/p>

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(lái)說(shuō)，不鼓勵加入過(guò)量原料藥以補償生產(chǎn)過(guò)程或產(chǎn)品存貯期中原料藥的降解，或用以延長(cháng)保存期。

57 、overage warship───超齡軍艦

58 、Of course, there were no tooling overages.─── 當然了 并沒(méi)有設備過(guò)時(shí)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(cháng)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)加入世界貿易組織，解決企業(yè)規模小、成本費用高、競爭過(guò)度、生產(chǎn)能力分散、資源配置效率較低這些問(wèn)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(hù)的余額數目足夠補償超出的數目,這時(shí)就會(huì )發(fā)生轉帳。

62 、overage (Youth) League member───超齡團員

63 、The favourites to claim the gold are Brazil and Argentina, who have a more intimidating array of overage stars.───奧運會(huì )奪金的最大熱門(mén)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(qián)或多錢(qián)？

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是所謂的“才女”，即受過(guò)較高教育的女子?！安排睋衽伎峙虏皇菑慕裉觳砰_(kāi)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(huì )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(shí)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)現自己得到了“過(guò)?！钡能?chē)輛和武器，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.───超齡養老保險費的繳納辦法和標準，由市政府另行規定。

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(shí)，都將成為你工作和事業(yè)上的絆腳石，任何時(shí)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(huì )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%;───運力結構不合理船舶技術(shù)水平低,老齡船、超齡船比例達41%,沿海高達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(gè)超齡名額中的一個(gè)，那么俱樂(lè )部有權利不予放行。

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

會(huì )計英語(yǔ)專(zhuān)業(yè)詞匯

ABCDEFGHIJKLMNOPQRSTUVWXYZ

建議您先把審計和會(huì )計考過(guò)再說(shuō)吧。

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

報表所屬期間之期末時(shí)間點(diǎn) Period Ended

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記賬本位幣幣種 Local Reporting Currency

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二、資產(chǎn)負債表 Balance Sheet

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一年內到期委托貸款 Entrusted loan receivable due within one year

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待攤費用 Deferred Expense

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其他流動(dòng)資產(chǎn) Other current assets

流動(dòng)資產(chǎn)合計 Total current assets

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減：長(cháng)期股權投資減值準備 Less: Impairment for long-term equity investment

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減：委托貸款減值準備 Less: Provision for entrusted loan receivable

長(cháng)期投資凈額 Net bal of long-term investment

其中：合并價(jià)差 Include: Goodwill (Negative goodwill)

固定資產(chǎn) Fixed assets

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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

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

無(wú)形資產(chǎn) Intangible assets

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無(wú)形資產(chǎn)凈額 Net bal of intangible assets

長(cháng)期待攤費用 Long-term deferred expense

融資租賃——未擔保余值 Finance lease – Unguaranteed residual values

融資租賃——應收融資租賃款 Finance lease – Receivables

其他長(cháng)期資產(chǎn) Other non-current assets

無(wú)形及其他長(cháng)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

負債及所有者（或股東）權益 Liability & Equity

流動(dòng)負債 Current liability

短期借款 Short-term loans

應付票據 Notes payable

應付賬款 Accounts payable

已結算尚未完工款

預收賬款 Advance from customers

應付工資 Payroll payable

應付福利費 Welfare payable

應付股利 Dividend payable

應交稅金 Taxes payable

其他應交款 Other fees payable

其他應付款 Other payable

預提費用 Accrued Expense

預計負債 Provision

遞延收益 Deferred Revenue

一年內到期的長(cháng)期負債 Long-term liability due within one year

其他流動(dòng)負債 Other current liability

流動(dòng)負債合計 Total current liability

長(cháng)期負債 Long-term liability

長(cháng)期借款 Long-term loans

應付債券 Bonds payable

長(cháng)期應付款 Long-term payable

專(zhuān)項應付款 Grants & Subsidies received

其他長(cháng)期負債 Other long-term liability

長(cháng)期負債合計 Total long-term liability

遞延稅項 Deferred Tax

遞延稅款貸項 Deferred Tax liabilities

負債合計 Total liability

少數股東權益 Minority interests

所有者權益（或股東權益） Owners’ Equity

實(shí)收資本（或股本） Paid in capital

減；已歸還投資 Less: Capital redemption

實(shí)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）權益合計 Total Equity

負債及所有者（或股東）權益合計 Total Liability & Equity

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

一、主營(yíng)業(yè)務(wù)收入 Revenue

減：主營(yíng)業(yè)務(wù)成本 Less: Cost of Sales

主營(yíng)業(yè)務(wù)稅金及附加 Sales Tax

二、主營(yíng)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(yíng)業(yè)費用 Selling & Distribution expense

管理費用 G&A expense

財務(wù)費用 Finance expense

三、營(yíng)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(yíng)業(yè)外收入 Non-operating income

減：營(yíng)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

少數股東損益 Minority interest

加：未確認投資損失 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

應付普通股股利 Appropriation of ordinary share's dividend

轉作資本（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(mén)或被投資單位收益 Gains on disposal of operating divisions or investments

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

3． 會(huì )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(huì )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(huì )計英語(yǔ)專(zhuān)業(yè)詞匯

一、資產(chǎn)類(lèi) Assets

流動(dòng)資產(chǎn) Current assets

貨幣資金 Cash and cash equivalents

1001 現金 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(jià)準備 Short-term investments falling price reserves

應收款 Account receivable

1111 應收票據 Note receivable

銀行承兌匯票 Bank acceptance

商業(yè)承兌匯票 Trade acceptance

1121 應收股利 Dividend receivable

1122 應收利息 Interest receivable

1131 應收賬款 Account receivable

1133 其他應收款 Other notes receivable

1141 壞賬準備 Bad debt reserves

1151 預付賬款 Advance money

1161 應收補貼款 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(xiāo)差價(jià) Differences between purchasing and selling price

1251 委托加工物資 Work in process - outsourced

1261 委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis

1271 受托代銷(xiāo)商品 Commissioned and sell the goods on a commission basis

1281 存貨跌價(jià)準備 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(cháng)期投資 Long-term investment

1401 長(cháng)期股權投資 Long-term investment on stocks

´140101 股票投資 Investment on stocks

´140102 其他股權投資 Other investment on stocks

1402 長(cháng)期債權投資 Long-term investment on bonds

´140201 債券投資 Investment on bonds

´140202 其他債權投資 Other investment on bonds

1421 長(cháng)期投資減值準備 Long-term investments depreciation reserves

股權投資減值準備 Stock rights investment depreciation reserves

債權投資減值準備 Bcreditor´s rights investment depreciation reserves

1431 委托貸款 Entrust loans

´143101 本金 Principal

´143102 利息 Interest

´143103 減值準備 Depreciation reserves

1501 固定資產(chǎn) Fixed assets

房屋 Building

建筑物 Structure

機器設備 Machinery equipment

運輸設備 Transportation facilities

工具器具 Instruments and implement

1502 累計折舊 Accumulated depreciation

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

房屋、建筑物減值準備 Building/structure depreciation reserves

機器設備減值準備 Machinery equipment depreciation reserves

1601 工程物資 Project goods and material

´160101 專(zhuān)用材料 Special-purpose material

´160102 專(zhuān)用設備 Special-purpose equipment

´160103 預付大型設備款 Prepayments for equipment

´160104 為生產(chǎn)準備的工具及器具 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 在建工程減值準備 Construction-in-process depreciation reserves

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

1801 無(wú)形資產(chǎn) Intangible assets

專(zhuān)利權 Patents

非專(zhuān)利技術(shù) Non-Patents

商標權 Trademarks, Trade names

著(zhù)作權 Copyrights

土地使用權 Tenure

商譽(yù) Goodwill

1805 無(wú)形資產(chǎn)減值準備 Intangible Assets depreciation reserves

專(zhuān)利權減值準備 Patent rights depreciation reserves

商標權減值準備 trademark rights depreciation reserves

1815 未確認融資費用 Unacknowledged financial charges

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

1901 長(cháng)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(dòng)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、負債類(lèi) Liability

短期負債 Current liability

2101 短期借款 Short-term borrowing

2111 應付票據 Notes payable

銀行承兌匯票 Bank acceptance

商業(yè)承兌匯票 Trade acceptance

2121 應付賬款 Account payable

2131 預收賬款 Deposit received

2141 代銷(xiāo)商品款 Proxy sale goods revenue

2151 應付工資 Accrued wages

2153 應付福利費 Accrued welfarism

2161 應付股利 Dividends payable

2171 應交稅金 Tax payable

´217101 應交增值稅 value added tax payable

´21710101 進(jìn)項稅額 Withholdings on VAT

´21710102 已交稅金 Paying tax

´21710103 轉出未交增值稅 Unpaid VAT changeover

´21710104 減免稅款 Tax deduction

´21710105 銷(xiāo)項稅額 Substituted money on VAT

´21710106 出口退稅 Tax reimbursement for export

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

´21710108 出口抵減內銷(xiāo)產(chǎn)品應納稅額 Export deduct domestic sales goods tax

´21710109 轉出多交增值稅 Overpaid VAT changeover

´21710110 未交增值稅 Unpaid VAT

´217102 應交營(yíng)業(yè)稅 Business tax payable

´217103 應交消費稅 Consumption tax payable

´217104 應交資源稅 Resources tax payable

´217105 應交所得稅 Income tax payable

´217106 應交土地增值稅 Increment tax on land value payable

´217107 應交城市維護建設稅 Tax for maintaining and building cities payable

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

´217109 應交土地使用稅 Tenure tax payable

´217110 應交車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable

´217111 應交個(gè)人所得稅 Personal income tax payable

2176 其他應交款 Other fund in conformity with paying

2181 其他應付款 Other payables

2191 預提費用 Drawing expense in advance

其他負債 Other liabilities

2201 待轉資產(chǎn)價(jià)值 Pending changerover assets value

2211 預計負債 Anticipation liabilities

長(cháng)期負債 Long-term Liabilities

2301 長(cháng)期借款 Long-term loans

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

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

2311 應付債券 Bonds payable

´231101 債券面值 Face value, Par value

´231102 債券溢價(jià) Premium on bonds

´231103 債券折價(jià) Discount on bonds

´231104 應計利息 Accrued interest

2321 長(cháng)期應付款 Long-term account payable

應付融資租賃款 Accrued financial lease outlay

一年內到期的長(cháng)期應付 Long-term account payable due within one year

一年后到期的長(cháng)期應付 Long-term account payable over one year

2331 專(zhuān)項應付款 Special payable

一年內到期的專(zhuān)項應付 Long-term special payable due within one year

一年后到期的專(zhuān)項應付 Long-term special payable over one year

2341 遞延稅款 Deferral taxes

三、所有者權益類(lèi) OWNERS´ EQUITY

資本 Capita

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

實(shí)收資本 Paicl-up capital

實(shí)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(jià) Cpital(or Stock) premium

´311102 接受捐贈非現金資產(chǎn)準備 Receive non-cash donate reserve

´311103 股權投資準備 Stock right investment reserves

´311105 撥款轉入 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 應付普通股股利 Common Stock dividends payable

´314111 轉作資本(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(lèi) 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(huì )議費 Coferemce

加班餐費 Special duties

市內交通費 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(chē)輛維護費 Vehicles maintenance

油料費 Vehicles maintenance

培訓費 Education and training

接待費 Entertainment

圖書(shū)、印刷費 Books and printing

運費 Transpotation

保險費 Insurance premium

支付手續費 Commission

雜費 Sundry charges

折舊費 Depreciation expense

機物料消耗 Article of consumption

勞動(dòng)保護費 Labor protection fees

季節性停工損失 Loss on seasonality cessation

4107 勞務(wù)成本 Service costs

五、損益類(lèi) Profit and loss

收入 Income

業(yè)務(wù)收入 OPERATING INCOME

5101 主營(yíng)業(yè)務(wù)收入 Prime operating revenue

產(chǎn)品銷(xiāo)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(xiāo)售 Sales materials

代購代售

包裝物出租 Wrappage lease

出讓資產(chǎn)使用權收入 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(cháng)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

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(yíng)業(yè)外收入 NON-OPERATING INCOME

非貨幣**易收益 Non-cash deal income

現金溢余 Cash overage

處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets

出售無(wú)形資產(chǎn)收益 Income on sales of intangible assets

固定資產(chǎn)盤(pán)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(yíng)業(yè)務(wù)成本 Operating costs

產(chǎn)品銷(xiāo)售成本 Cost of goods sold

服務(wù)成本 Cost of service

5402 主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge

營(yíng)業(yè)稅 Sales tax

消費稅 Consumption tax

城市維護建設稅 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(xiāo)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(yíng)業(yè)費用 Operating expenses

代銷(xiāo)手續費 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(xiāo) Article of consumption

辦公費 Office allowance

差旅費 Travelling expense

工會(huì )經(jīng)費 Labour union expenditure

研究與開(kāi)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(dòng)保險費 Labour insurance

醫療保險費 Medical insurance

會(huì )議費 Coferemce

聘請中介機構費 Intermediary organs

咨詢(xún)費 Consult fees

訴訟費 Legal cost

業(yè)務(wù)招待費 Business entertainment

技術(shù)轉讓費 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(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT)

土地使用稅 Tenure tax