fixed assets-固定资产计提表

会计学(Accounting)账目单词中英对照表来源：OSU商科帮的日志一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002银行存款Cash in bank1009其他货币资金Other cash and cash equivalents'100901外埠存款Other city Cash in bank'100902银行本票Cashier's cheque'100903银行汇票Bank draft'100904信用卡Credit card'100905信用证保证金L/C Guarantee deposits'100906存出投资款Refundable deposits1101短期投资Short-term investments'110101股票Short-term investments - stock'110102债券Short-term investments - corporate bonds'110103基金Short-term investments - corporate funds'110110其他Short-term investments - other1102短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121应收股利Dividend receivable1122应收利息Interest receivable1131应收账款Account receivable1133其他应收款Other notes receivable1141坏账准备Bad debt reserves1151预付账款Advance money1161应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201物资采购Supplies purchasing1211原材料Raw materials1221包装物Wrappage1231低值易耗品Low-value consumption goods1232材料成本差异Materials cost variance1241自制半成品Semi-Finished goods1243库存商品Finished goods1244商品进销差价Differences between purchasing and selling price 1251委托加工物资Work in process - outsourced1261委托代销商品Trust to and sell the goods on a commission basis1271受托代销商品Commissioned and sell the goods on a commission basis 1281存货跌价准备Inventory falling price reserves1291分期收款发出商品Collect money and send out the goods by stages 1301待摊费用Deferred and prepaid expenses长期投资Long-term investment1401长期股权投资Long-term investment on stocks'140101股票投资Investment on stocks'140102其他股权投资Other investment on stocks1402长期债权投资Long-term investment on bonds'140201债券投资Investment on bonds'140202其他债权投资Other investment on bonds1421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 1431委托贷款Entrust loans'143101本金Principal'143102利息Interest'143103减值准备Depreciation reserves1501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 implement1502累计折旧Accumulated depreciation1505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 reserves1601工程物资Project goods and material'160101专用材料Special-purpose material'160102专用设备Special-purpose equipment'160103预付大型设备款Prepayments for equipment'160104为生产准备的工具及器具Preparative instruments and implement for fabricate1603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 project1605在建工程减值准备Construction-in-process depreciation reserves1701固定资产清理Liquidation of fixed assets1801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Goodwill1805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 reserves1815未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901长期待摊费用Long-term deferred and prepaid expenses1911待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102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 liability2101短期借款Short-term borrowing2111应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121应付账款Account payable2131预收账款Deposit received2141代销商品款Proxy sale goods revenue2151应付工资Accrued wages2153应付福利费Accrued welfarism2161应付股利Dividends payable2171应交税金Tax payable'217101应交增值税value added tax payable'21710101进项税额Withholdings on VAT'21710102已交税金Paying tax'21710103转出未交增值税Unpaid VAT changeover'21710104减免税款Tax deduction'21710105销项税额Substituted money on VAT'21710106出口退税Tax reimbursement for export'21710107进项税额转出Changeover withnoldings on VAT'21710108出口抵减内销产品应纳税额Export deduct domestic sales goods tax '21710109转出多交增值税Overpaid VAT changeover'21710110未交增值税Unpaid VAT'217102应交营业税Business tax payable'217103应交消费税Consumption tax payable'217104应交资源税Resources tax payable'217105应交所得税Income tax payable'217106应交土地增值税Increment tax on land value payable'217107应交城市维护建设税Tax for maintaining and building cities payable'217108应交房产税Housing property tax payable'217109应交土地使用税Tenure tax payable'217110应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111应交个人所得税Personal income tax payable2176其他应交款Other fund in conformity with paying2181其他应付款Other payables2191预提费用Drawing expense in advance其他负债Other liabilities2201待转资产价值Pending changerover assets value2211预计负债Anticipation liabilities长期负债Long-term Liabilities2301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 year2311应付债券Bonds payable'231101债券面值Face value, Par value'231102债券溢价Premium on bonds'231103债券折价Discount on bonds'231104应计利息Accrued interest2321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 2331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 year2341递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capital3101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 stock3103已归还投资Investment Returned公积3111资本公积Capital reserve'311101资本(或股本)溢价Cpital(or Stock) premium'311102接受捐赠非现金资产准备Receive non-cash donate reserve'311103'311105'311106'311107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 reserve3121盈余公积Surplus reserves'312101法定盈余公积Legal surplus'312102任意盈余公积Free surplus reserves'312103法定公益金Legal public welfare fund'312104储备基金Reserve fund'312105企业发展基金Enterprise expension fund'312106利润归还投资Profits capitalizad on return of investment利润Profits3131本年利润Current year profits3141利润分配Profit distribution'314101其他转入Other chengeover in'314102提取法定盈余公积Withdrawal legal surplus'314103提取法定公益金Withdrawal legal public welfare funds'314104提取储备基金Withdrawal reserve fund'314105提取企业发展基金Withdrawal reserve for business expansion'314106提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107利润归还投资Profits capitalizad on return of investment'314108应付优先股股利Preferred Stock dividends payable'314109提取任意盈余公积Withdrawal other common accumulation fund'314110应付普通股股利Common Stock dividends payable'314111转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115未分配利润Undistributed profit四、成本类Cost4101生产成本Cost of manufacture'410101基本生产成本Base cost of manufacture'410102辅助生产成本Auxiliary cost of manufacture4105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 4107劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102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 revenue5201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 5203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 revenue5301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 charges5401主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402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 value5405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Expenses5501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 fees5502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 tax5503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 cost5601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 outlay5701所得税Income tax以前年度损益调整Prior year income adjustment现金Cash in hand银行存款Cash in bank其他货币资金-外埠存款Other monetary assets - cash in other cities其他货币资金-银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金-信用卡Other monetary assets - credit cards其他货币资金-信用证保证金Other monetary assets - L/C deposit其他货币资金-存出投资款Other monetary assets - cash for investment 短期投资-股票投资Investments - Short term - stocks短期投资-债券投资Investments - Short term - bonds短期投资-基金投资Investments - Short term - funds短期投资-其他投资Investments - Short term - others短期投资跌价准备Provision for short-term investment长期股权投资-股票投资Long term equity investment - stocks长期股权投资-其他股权投资Long term equity investment - others长期债券投资-债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment - others长期投资减值准备Provision for long-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interest receivable应收帐款Trade debtors坏帐准备-应收帐款Provision for doubtful debts - trade debtors预付帐款Prepayment应收补贴款Allowance receivable其他应收款Other debtors坏帐准备-其他应收款Provision for doubtful debts - other debtors 其他流动资产Other current assets物资采购Purchase原材料Raw materials包装物Packing materials低值易耗品Low value consumbles材料成本差异Material cost difference自制半成品Self-manufactured goods库存商品Finished goods商品进销差价Difference between purchase & sales of commodities 委托加工物资Consigned processiong material委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goods on instalment sales存货跌价准备Provision for obsolete stocks待摊费用Prepaid expenses待处理流动资产损益Unsettled G/L on current assets待处理固定资产损益Unsettled G/L on fixed assets委托贷款-本金Consignment loan - principle委托贷款-利息Consignment loan - interest委托贷款-减值准备Consignment loan - provision固定资产-房屋建筑物Fixed assets - Buildings固定资产-机器设备Fixed assets - Plant and machinery固定资产-电子设备、器具及家具Fixed assets - Electronic Equipment, furniture and fixtures固定资产-运输设备Fixed assets - Automobiles累计折旧Accumulated depreciation固定资产减值准备Impairment of fixed assets工程物资-专用材料Project material - specific materials工程物资-专用设备Project material - specific equipment工程物资-预付大型设备款Project material - prepaid for equipment工程物资-为生产准备的工具及器具Project material - tools and facilities for production在建工程Construction in progress在建工程减值准备Impairment of construction in progress固定资产清理Disposal of fixed assets无形资产-专利权Intangible assets - patent无形资产-非专利技术Intangible assets - industrial property and know-how 无形资产-商标权Intangible assets - trademark rights无形资产-土地使用权Intangible assets - land use rights无形资产-商誉Intangible assets - goodwill无形资产减值准备Impairment of intangible assets长期待摊费用Deferred assets未确认融资费用Unrecognized finance fees其他长期资产Other long term assets递延税款借项Deferred assets debits应付票据Notes payable应付帐款Trade creditors预收帐款Adanvances from customers代销商品款Consignment-in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债Other current liabilities预提费用Accrued expenses应付工资Payroll payable应付福利费Welfare payable短期借款-抵押借款Bank loans - Short term - pledged短期借款-信用借款Bank loans - Short term - credit短期借款-担保借款Bank loans - Short term - guaranteed一年内到期长期借款Long term loans due within one year一年内到期长期应付款Long term payable due within one year 长期借款Bank loans - Long term应付债券-债券面值Bond payable - Par value应付债券-债券溢价Bond payable - Excess应付债券-债券折价Bond payable - Discount应付债券-应计利息Bond payable - Accrued interest长期应付款Long term payable专项应付款Specific payable其他长期负债Other long term liabilities应交税金-所得税Tax payable - income tax应交税金-增值税Tax payable - VAT应交税金-营业税Tax payable - business tax应交税金-消费税Tax payable - consumable tax应交税金-其他Tax payable - others递延税款贷项Deferred taxation credit股本Share capital已归还投资Investment returned利润分配-其他转入Profit appropriation - other transfer in利润分配-提取法定盈余公积Profit appropriation - statutory surplus reserve 利润分配-提取法定公益金Profit appropriation - statutory welfare reserve 利润分配-提取储备基金Profit appropriation - reserve fund利润分配-提取企业发展基金Profit appropriation - enterprise development fund利润分配-提取职工奖励及福利基金Profit appropriation - staff bonus and welfare fund利润分配-利润归还投资Profit appropriation - return investment by profit利润分配-应付优先股股利Profit appropriation - preference shares dividends 利润分配-提取任意盈余公积Profit appropriation - other surplus reserve利润分配-应付普通股股利Profit appropriation - ordinary shares dividends利润分配-转作股本的普通股股利Profit appropriation- ordinary shares dividends converted toshares期初未分配利润Retained earnings, beginning of the year资本公积-股本溢价Capital surplus - share premium资本公积-接受捐赠非现金资产准备Capital surplus - donation reserve资本公积-接受现金捐赠Capital surplus - cash donation资本公积-股权投资准备Capital surplus - investment reserve资本公积-拨款转入Capital surplus - subsidiary资本公积-外币资本折算差额Capital surplus - foreign currency translation 资本公积-其他Capital surplus - others盈余公积-法定盈余公积金Surplus reserve - statutory surplus reserve盈余公积-任意盈余公积金Surplus reserve - other surplus reserve盈余公积-法定公益金Surplus reserve - statutory welfare reserve盈余公积-储备基金Surplus reserve - reserve fund盈余公积-企业发展基金Surplus reserve - enterprise development fund盈余公积-利润归还投资Surplus reserve - return investment by investment 主营业务收入Sales主营业务成本Cost of sales主营业务税金及附加Sales tax营业费用Operating expenses管理费用General and administrative expenses财务费用Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non-operating expenses 所得税Income tax。

会计科目英文会计系统 Accounting system美国会计协会 American Accounting Association美国注册会计师协会 American Institute of CPAs审计 Audit资产负债表 Balance sheet簿记 Bookkeeping现金流量预测 Cash flow prospects内部审计证书Certificate in Internal Auditing管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant成本会计Cost accounting外部使用者External users财务会计Financial accounting财务会计准则委员会Financial Accounting Standards Board财务预测Financial forecast公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information政府会计办公室Government Accounting Office损益表 Income statement内部审计师协会Institute of Internal Auditors管理会计师协会Institute of Management Accountants 整合性Integrity内部审计Internal auditing内部控制结构Internal control structure国内收入署Internal Revenue Service内部使用者 Internal users管理会计Management accounting投资回报Return of investment投资报酬Return on investment证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow财务状况表Statement of financial position 税务会计 Tax accounting会计等式Accounting equation勾稽关系 Articulation资产 Assets企业个体Business entity股本Capital stock公司Corporation成本原则Cost principle债权人Creditor通货紧缩 Deflation批露Disclosure费用Expenses财务报表Financial statement筹资活动Financial activities持续经营假设Going-concern assumption 通货膨涨 Inflation投资活动Investing activities负债Liabilities负现金流量Negative cash flow经营活动Operating activities所有者权益Owner’s equity合伙企业Partnership正现金流量Positive cash flow留存利润Retained earning收入Revenue独资企业Sole proprietorship清偿能力Solvency稳定货币假设Stable-dollar assumption 股东Stockholders股东权益Stockholders’ equity门面粉饰Window dressing帐户 Account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原材料 Raw materials 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待摊费用 Deferred and prepaid expenses分期收款发出商品 Collect money and send out the goods by stages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减值准备 Depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves本金 Principal利息 Interest债权投资减值准备 Bcreditor’s rights investment depreciation reserves委托贷款 Entrust loans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专用材料 Special-purpose material机器设备减值准备 Machinery equipment depreciation reserves工程物资 Project goods and 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、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 Capital(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 expansion fund利润归还投资 Profits capitalized 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 changeover 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 andworkers’ bonus and welfare fund利润归还投资 Profits capitalized 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未分配利润 Undistributed profit转作资本(或股本)的普通股股利 Common Stockdividends change to assets(or stock)三、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 Conference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 Transportation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劳务成本 Service costs劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation四、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现金溢余 Cash overage非货币性交易收益 Non-cash deal income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 Transportation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Administrative 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 Traveling expense工会经费 Labor 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劳动保险费 Labor insurance待业保险费 Unemployment insurance医疗保险费 Medical insurance会议费 Conference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 platetax(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固定资产盘亏 Fixed assets inventory 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英文会计报表利润表 INCOME STATEMENT项目 ITEMS 产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minus interest income)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations 营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit资产负债表 BALANCE SHEET资产ASSETS流动资产CURRENT ASSETS现金Cash on hand备用金Pretty cash银行存款Cash in banks有价证券Marketable receivable应收票据Notes receivable应收帐款Accounts receivable减：坏帐准备Less：allowance for bad debts预付货款Prepayments-supplies内部往来Inter-company accounts其他应收款Other receivables待摊费用Prepaid and deferred expenses存货Inventories减：存货变现损失准备： Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets长期投资： LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year固定资产： FIXED ASSETS固定资产原价Fixed assets-cost减：累计折旧Less: accumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：accumulated depreciation融资租入固定资产净值：Fixed assets-net value on financial lease 在建工程： CONSTRUCTION WORK IN PROCESS无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site工业产权及专有技术Industrial property right and patents 其他无形资产Other intangibles无形资产合计Total intangible assets其它资产OTHER ASSETS开办费Organization expenses递延投资损失Deferred investment筹建期间汇兑损失Exchange losses during organization period losses递延税款借项Debit side of deferred tax其他递延支出Other deferred expenditures待转销汇兑损益Prepaid and deferred exchange loss其他递延借款Debit side of other deferred其他资产合计Total other Assets资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL流动负债：CURRENT LIABILITIES短期借款Short term loans应付票据Notes payable应付帐款Accounts payable内部往来Inter-company accounts预收货款Items received in advance-supplies应付工资Accrued payroll应交税金Taxes payable应付股利Dividends payable其他应付款Other payables预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year其他流动负债Other current liabilities流动负债合计Total current liabilities长期负债：LONG TERM LIABILITIES长期借款long term loans应付公司债Bonds payable应公司债溢价（折价）Premium on bonds payable （discount）一年以上的应付款项Accounts payable over a year长期负债合计：Total long term liabilities其他负债： OTHER LIABILITIES筹建期间汇兑收益Exchange gains during organization period递延投资收益Deferred investment gains递延税款贷项Credit side of deferred tax其他递延贷项Credit side of other tax待转销汇兑收益Prepaid and deferred exchange profit 其他负债合计Total other liabilities负债合计Total liabilities所有者权益Investor’s equity委托加工材料Materials processed on commission受托代销商品Goods in consignment代管商品物资Good held in our custos本年支付的进口环节税金Import tax paid this year由企业负责的应收票据贴现Contingent Liability incurred by discounted notes receivable租入固定资产Leasehold fixed assets应付帐款 Trade creditors应收票据 Notes receivable预收帐款 Advances from customers应收股利 Dividends receivable代销商品款 Consignment-in payables应收利息 Interest receivable 应付工资 Payroll payable应收帐款 Trade debtors应付福利费 Welfare payable其他应收款 Other debtors应付股利 Proposed dividends坏帐准备 Provision for doubtful debts应付短期债券 Short-term bonds payable预付帐款 Prepayment应交税金 Tax payable应收补贴款 Allowance receivable其他应交款 Other payable to government待摊费用 Prepaid expenses其他应付款 Other creditors待处理流动资产损益 Unsettled G/L on current assets预提费用 Accrued expenses存货 Inventories一年内到期长期负债 Long term liabilities due within one year存货跌价准备 Provision for obsolete stocks其他流动负债 Other current liability其他流动资产 Other current流动负债合计 TOTAL CURRENT LIABILITIES流动资产合计 TOTAL CURRENT ASSETS长期股权投资 Long term equity investment应付债券 Bonds payable长期债券投资 Long term securities investment长期应付款 Long term payable长期投资减值准备 Provision for long-term investment住房周转金 Housing fund其他长期负债 Other long term liabilities长期投资合计 TOTAL LONG-TERM INVESTMENT长期负债合计 TOTAL LONG-TERM LIABILITIES固定资产 Fixed assets累计折旧 Accumulated depreciation递延税款 Deferred taxation工程物资 Project material在建工程 Construction in progress其他负债合计 TOTAL OTHER LIABILITIES固定资产减值准备Imparement待处理固定资产损益 Unsettled G/L on fixed assets负债合计 TOTAL LIABILITIES固定资产合计 TOTAL FIXED ASSETS股本 Share capital资本公积 Capital surplus无形资产 Intangible assets盈余公积 Surplus reserves开办费 Pre-operating expenses期初未分配利润 Retained earnings, beginning of the year 长期待摊费用 Deferred assets本年净利润 NET INCOME FOR THE YEAR其他长期资产 Other long term assets所有者权益合计 TOTAL EQUITIES无形及其他资产合计 TOTAL INTANGIBLE AND ASSETS资产总计 TOTAL ASSETS负债及所有者权益总计 TOTAL LIABILITIES AND EQUITY。

固定资产折旧计算明细表固定资产折旧，是指企业购置固定资产所投入的经济成本，逐渐由于技术进步、社会需求的变化而逐渐衰减的过程。

企业通过有效的进行固定资产折旧的计算，可以准确知晓及掌握资产的折旧率等，有助于企业对投资资金的利用，以保障企业的正常运营及稳定的财务状况。

因此，企业在固定资产的使用及估算价值时，都需要正确的计算折旧明细，以最大限度地节省企业的资产折旧支出，保障企业的正常运营及获得最大利润。

一般来说，固定资产折旧计算明细表，由以下三部分构成：1、计算固定资产折旧开始年度：计算开始年度是根据企业购买设备的实际安装时间计算的，一般为购买设备的当年的第一天；2、计算折旧年限：折旧年限的计算，一般是按照国家规定的资产折旧期限，或者按照企业自定义的折旧年限计算。

3、计算折旧率：折旧率，也称为折旧系数，是指按固定资产在一定时期内折旧多少的比例，一般按国家规定的比例计算，在此根据企业的实际情况，审批计算折旧率；以上三项基本参数，结合资产的实际情况，即可完成固定资产折旧计算明细表的编制，可以有效地指导企业财务管理和投资决策。

首先，需要根据固定资产的购买日期，补充计算出该固定资产的折旧开始年度，并明确资产的折旧年限及其折旧系数，以方便后续折旧计算明细表的编制。

其次，根据企业购买设备的实际情况，明确该设备使用寿命及其所属行业，来确定该设备的折旧年限及折旧系数，以确定该设备各年度折旧额的大小。

最后，根据财务报表的要求，汇总固定资产的折旧计算明细，并编制折旧明细表，以便明确企业固定资产的折旧情况，从而为企业管理节约成本，获取最大的投资利益提供有力的参考依据。

企业在编制固定资产折旧计算明细表时，首先要了解和根据公司法规及国家规定折旧期限及折旧系数，来确定固定资产折旧计算明细表的基础参数，确保折旧计算明细表的编制准确及合法。

其次，要根据购买的设备的实际使用情况，来审批计算出设备的折旧年限及折旧系数，以准确确定该设备的折旧额，及折旧计算明细表的编制，以最大限度地节省企业的资产折旧支出，以保障企业的正常运营及财务状况。

固定资产折旧表excel第一篇：固定资产折旧表excel的基本概念和制作方法固定资产折旧表excel是一种用于计算企业固定资产折旧的工具。

在企业会计制度中，固定资产折旧是企业的一项非常重要的支出，因此企业需要采用科学、合理的方法来计算固定资产的折旧，以确保企业的财务稳健制作固定资产折旧表excel的方法如下：第一步：准备工作首先需要将企业的固定资产情况进行详细的列举，包括固定资产的编号、名称、原始价值、启用日期、预计使用年限、残值率等。

这些信息可以通过资产管理系统或企业自建的资产管理数据库查询得到。

第二步：设定折旧方法和折旧率在制作固定资产折旧表excel时，需要根据企业的折旧政策和会计制度来设定折旧方法和折旧率。

企业可以根据自身的情况选择直线法、年数总和法、双倍余额递减法等折旧方法，并确定不同类型固定资产的不同折旧率。

第三步：计算折旧额根据设定的折旧方法和折旧率，可以开始计算每个固定资产的每年折旧额。

例如，假设企业使用直线法折旧，某固定资产原始价值为100万元，预计使用年限为10年，残值率为10%，则每年的折旧额为(100-10)/10=9万元。

按照这种方法逐一计算每个固定资产的每年折旧额，并将结果填入excel表格中。

第四步：计算累计折旧额除了计算每年的折旧额外，还需要计算每年的累计折旧额。

累计折旧额是指截至某年度的累计折旧总额。

例如，在上述例子中，当计算到第三年时，该固定资产的累计折旧额为3*9=27万元。

第五步：计算净值固定资产的净值是指该资产的原始价值减去累计折旧额。

例如，在上述例子中，当计算到第三年时，该固定资产的净值为100-27=73万元。

第六步：根据结果进行分析最后，需要根据excel表格中的数据进行分析。

企业可以根据这些数据了解各个固定资产的折旧情况，研究如何优化资产维护管理，以减少固定资产的折旧支出，提高资产使用效率。

以上是固定资产折旧表excel的制作方法和基本概念，通过使用固定资产折旧表excel可以帮助企业更好地管理固定资产，实现科学、合理的折旧计算，提高企业财务管理水平。