计息的英文

本息合计的英文

Amount 金额 Total 总计,合计，总额

本金 ◎本金 [汉语拼音] běnjīn [解释] (1) [capital;principal] (2) 存入银行或贷与他人以带来利息的钱 (3) 指经营工商业或其他事业的资本 （4）本金在财务管理中称为现值，是指未来某一时点上的一定量现金折合为现在的价值。比如存入银行一笔现金100元，年利率为复利10％，经过3年后一次性取出本利和133.10元。本例中100元为本金，33.10元为利息，扣除利息税后的款项即为利润。利润又分毛利润与净利润。 利息是资金所有者由于向国家借出资金而取得的报酬，它来自生产者使用该笔资金发挥营运职能而形成的利润的一部分。是指货币资金在向实体经济部门注入并回流时所带来的增值额。 ◎本息 [汉语拼音] běnxī [英文] principal(capital) and interest [解释] 本金和利息。本金加利息。 利息是利率成时间成本金 我国现行所谓“利息税”实际是指个人所得税的“利息、股息、红利所得”税目，主要指对个人在中国境内储蓄人民币、外币而取得的利息所得征收的个人所得税。对储蓄存款利息所得征收、停征或减免个人所得税(利息税)对经济具有一定的调节功能。世界上许多国家普遍征收利息税。中国的利息税始于1950年，当年颁布的《利息所得税条例》规定，对存款利息征收10%（后降为5%）的所得税，1959年利息税停征，1999年根据第九届全国人民代表大会常务委员会第十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》再次恢复征收，税率为20%，2007年8月税率由20%降至5%，2008年10月9日起暂免征收利息税。

1、金额：Amount

2、合计：Total

Amount和Total的区别为：指代不同、用法不同、侧重点不同。

一、指代不同

1、Amount：金额，数量。

2、Total：总额，合计。

二、用法不同

1、Amount：amount用于表示“量”“额”，如重量、金额等。amount of后一般接不可数名词，有时也可接复数可数名词，此名词被视为某一“总量”或“综述”。短语 in the amount of (总共为)可以 of 或 for 代之，to the amount (总共达)可以 to 代之。

2、Total：total的基本意思是“总的，全部的”，强调一切都计算在内，有强烈的计算意味，在句中只能作定语，不能作表语。引申可作“完全的，彻底的”解。total无比较级和最高级形式。

三、侧重点不同

1、Amount：指钱的数量，并且要带上单位。

2、Total：指金额的的总计数量，通常也要带上单位。

如果是在财务方面的报表里，那么：“金额”为 Amount， 指钱的数量，并且要带上单位。“合计”为 Total ，指金额的的总计数量，通常也要带上单位。仅供参考。

计息的英文

借款本金 Principal of loan 计算区间 Calculating section 计息天数 Days of interest calculating 年利率 annual interest rate 利息 interest

靠档计息 英语翻译是：Interest and interest，见下图百度翻译

计息英文

大学的图书馆很丰富的，建议去那里检索查询，相信你会有意外的收获.

账簿的单词absorption account 费用或成本分摊帐户, 附属帐abstract account 摘要[月计]帐户account in arrear 积欠account in bankruptcy 破产帐款(户)account of business 营业报告书, 损益表, 营业科目account of cash in vault 库存现金簿account of credit sales 赊销帐户account of executors 遗产清册account of receipts and payments 收支表account of return 报酬的说明account of the exchequer 国库帐account of treasury 公库帐, 金库帐, 国库帐account to give 支出帐目accounts of assets 资产台帐accounts to be credited 应列贷方科目accretion account 增殖帐户accrued debit account 应收款项帐户accrued dividends account 应计股利帐accumulation accounts 累积帐户active bank account 尚有存款的银行户头activity account 业务帐户adjunct account 增价[附加, 附属]帐户adjust account 整理[清理]帐目adjust accounts 复算, 核算adjusting account 调整帐户advance account 预支款advances received account 预收款帐户adventure account 特种委托帐(投机买卖帐)affiliated account 附属帐户agency account 代理帐; 代理机构会计agio account 贴水帐目agreement account 支付协定帐目aid account 经济援助帐户all banks account 全国银行帐户annual account 年度帐annuity trust account 年金信托户applied manufacturing expenses account 制造费用分摊帐户appropriation account 拨款帐, 盈余分拨帐arbitrage accounts 定裁帐, 国外转汇[套汇]帐assets and liabilities accounts 资产及负债帐户assets reduction account 资产减项帐户assigned account 担保帐户attached account 法院查封帐户audited accounts 审计决算authorized capital stock account 法定股本帐户auxiliary account 辅助帐户back-to-back account 对开帐户bad and doubtful account 坏帐与呆帐balance account 结余[轧平]帐目, 差额清算, 决算帐户balance sheet accounts 资产负债表帐户bank check account 银行支票户bear account 卖主帐, 空头账户bills account 票据帐目bills rediscounted account 再贴现票据帐户blocked (money) account 冻结[封存]帐户bond account 债券帐户bond investment account 债券投资帐项bonds and shares account 公债及股票帐户bonus account 红利帐户, 奖金帐目, 差额帐book account 帐面借贷科目; 往来帐户branch accounts 联行帐, 支店(分店)帐户, 分类帐,branch control account 分支机构统制帐户branch office general account 支店往来帐户budget account 预算帐户[科目]budgetary expenditures account 预算支出帐户budgetary receipts account 预算收入帐户bull account 买主帐, 多头账business fund account 业务资金帐项capital account (C/A) 资本帐户, 股本帐; 国际收支的资本项目capital adjustment account 资本调整帐户capital assets account 固定[资本]资产帐户capital expenditure account 资本支出帐户, 基本建设支出帐户capital stock account 股本帐capital stock and surplus account 股本及公积金帐户capital-in-excess account 超额[溢收]资本帐户card account 总帐科目分类表cash account 现金帐户cash over and short account 现金盈亏帐户certified account 经(会计师)证明的帐目charge account 零售记帐, 记帐; 赊购制charges account 杂费帐目check account 对帐查帐; 支票帐户cheque account 支票帐户, 活期存款帐户clearence account 结算帐户clearing account 待整理帐户; 过渡[暂记]帐户, 算帐户closed account 已结帐; 结清的帐户closing balance account 终结余额科目collect accounts 收帐collecting-allocating account 集合分配帐户collective account 统制帐户[科目]; 集合帐户combined account 混合帐户commercial account 商业往来帐户; 厂商价款commercial clearing account 贸易清算帐户commission account 酬劳费帐目common account 共同帐户consignment account 委托销售帐目consignor 's sales account 寄销人销售帐户consolidated fund abstract account 统一基金摘要会计报告construction account 建筑工程帐户consumed accounts 消费帐continuing account 继续结转帐户; 连续帐户contra account 对方[对销]帐户, 抵销科目, 轧帐方式contra-asset account 资产对销科目[抵消帐户]contractor 's account 承包商帐contra-revenue account 收入抵消帐户contra-valuation account 对销计价帐户control account 统制[统驭]帐目controlled accounts 补助[明细]帐户controlled-resident account 居民外币管制帐户conversion account 换算[兑换]帐户, 转换帐correspondent account 通汇银行的对应帐户, 代理帐户corresponding account 出入相抵帐目, 对应帐户cost account 成本帐户cost applied account 实支成本帐户, 实支费用帐cost incurred account 已发生成本帐户, 实际费用帐户cost of sales account 销售成本帐cost-calculation account 成本计算帐户credit sale account 赊销顾客帐户creditaccount 赊(欠)帐;信贷帐creditor 's account 债权人帐户cross offaccounts 销帐current account 经常[往来]帐户current deposit account 活期存款帐户current savings account 活期储蓄存款custody account 委托保管帐户debenture account 债券帐户debt payable account 应付债款帐户[帐目]debtor account 借方[收项]帐目debtor and creditor account 债权债务帐户deceased account 存款人已死亡的银行帐户deferred account 延期帐; 递延帐户deferred assets accounts 递延资产帐户deferred charges account 递延费用帐户deficit account 亏损帐户delinquent accounts 拖欠帐款, 过期客帐departmental account 分部帐户, 分类帐departmental trading accounts 分类营业计算deposit account 储款购书户, 开户订购单位, 存款帐, 提存帐户deposit combined account 综合存款帐户depreciation account 折旧帐户disbursement account 支付帐discretionary account 委托帐户divided account 补助帐dividend account 股息帐户[目]dividend bank account 股息存款专户dock landing account 码头卸货帐单domestic exchange unsettled account 国内汇兑未清结帐户donated surplus account 捐赠盈余帐donation account 捐赠帐户double column ledger account 双栏分类帐户double entry account 复式会计drawing account 出支款项, 提款帐户; 预支佣金[工薪], 业主提款[往来]帐户entry account 登帐equalization account 平均股息帐equalization reserve account 外汇平衡准备帐户, 平均准备帐户equity account 剩余财产帐equity accounts 主权帐户exchange equalization account 外汇平衡帐户[平准帐项]exchange stabilization account 外汇稳定帐户expenditure account 开支[支出]帐目expense account 开支帐, 费用帐, 营业费帐export account 出口往来帐户external accounts 境外帐户factory ledger controlling account 工厂分类帐统制帐户false account 假帐farm trust account 农业信托帐户Federal sector account 美国的联邦部门收支帐户, 联邦预算国民收入帐户fee checking account 收费支票户fictitious account 虚伪帐户fiduciary account 托管户final accounts 决算帐户, 期末帐单, 总结性报告; 结论financial assets and liabilities accounts 金融资产负债帐financial transaction accounts 财务往来帐户finished goods account 制成品帐户finished goods inventory account 制成品存货帐fixed account 定期存款flow-of-funds accounts (FOF a/c) 资金流量帐户foreign agents accounts 国外代理人帐户foreign currency account 存在国外的外币帐户foreign exchange account 外汇帐foreign exchange equalization account 外汇平衡帐户frozen account 冻结帐户fund account 基金帐户general account 一般会计, 普通帐(户), 总帐, 总决算, 往来对帐单general fund account 普通基金帐户general fund appropriation account 普通基金拨款帐户general fund receipt account 普通资金收入帐户, 资金收入总帐general ledger accounts 总分类帐户general profit and loss account 总损益帐head office general account 总公司[总行, 总店]往来帐户hire charge account 租费帐hypothecated account 抵押帐户immovables account 不动产帐目import bill payable account 应付进口汇票帐户import credit account 进口收入帐户import debit account 进口支出帐户imprest cash account 定额备用金帐户in account with 与...有生意来往inactive account (I.A.) 静止帐户income account 损益表, 收益帐, 损益计算书income distribution account 收入分配帐户income statement account 成果[损益]帐户income summary account 损益汇总帐户indent account 委托代买品帐目, 代办帐户, 订购品帐目individual retirement account 个人退休金帐户individual's account 个体计算, 分户帐目instalment receivable account 应收分期帐款inter-bank account 联行帐户inter-branch account 联行往来帐户inter-company accounts 联营公司间往来帐户inter-departmental account 部门间往来帐户interest account 利息帐户interest-bearing check account 有息[计息]支票户inter-fund account 基金间往来帐户intermediate account 媒介[中间]帐户, 期内帐单international equalization account 国际平衡帐户inventory account 存货帐inventory suspense account 存货暂记帐户investment account 投资帐(户)issuing account 发行帐户itemized account 明细帐journal account 流水帐keep account with 与 ... 继续交易, 与...有帐务往来keep accounts 记帐 labour cost account 劳务费帐户landing account 起货单, 卸货报告; 栈单ledger accounts 分类帐帐户, 总帐, 分户帐liability account 负债帐户[表]liquidated account 已清算帐户liquidation account 清算变产表, 清理帐户loan account 贷款[放款]帐户long account 多头帐户, 经纪人用雇客证券或货品登记簿loss and gain account 损益帐lot and building account 房地产帐machinery account 机器margin account 证券交易中的顾客保证金户master control account 总统驭帐户master's account 所有主帐mate account 对应科目material purchased account 材料采购帐memorandum account 备查帐册(即在资产负债以外的备忘记录)merchandise inventory account 商品库存帐户merchandise purchases account 进货帐户merchandise sales account 销货帐户merchandise trading account 商品购销[贸易]帐户miscellaneous accounts 杂项帐户mixed account 混合帐户money account 现金帐mutual currency account (MCA) 相互通货帐户mutually offsetting accounts 对比帐户national account 国民核算[帐户], 国民收入和生产核算帐户national capital account 国民资本帐户

靠档计息 英语翻译是：Interest and interest，见下图百度翻译

应计利息的英文

会计英语词汇汇总

作为一名会计要掌握的英语词汇较多，下面我整理了会计英语词汇，希望对大家有帮助！

常用

accountant genaral 会计主任

account balancde 结平的帐户

account bill 帐单

account books 帐

account classification 帐户分类

account current 往来帐

account form of balance sheet 帐户式资产负债表

account form of profit and loss statement 帐户式损益表

account payable 应付帐款

account receivable 应收帐款

account of payments 支出表

account of receipts 收入表

account title 帐户名称，会计科目

accounting year 或financial year 会计年度

accounts payable ledger 应付款分类帐

Accounting period（会计期间）

are related to specific time periods ，typically one year（通常是一年）

资产负债表：balance sheet 可以不大写b

利润表： income statements （or statements of income）

利润分配表：retained earnings

现金流量表：cash flows

1、部门的.称谓

市场部Marketing

销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）

客户服务 Customer Service ，例如客服员叫CSR，R for representative

人事部 Human Resource

行政部 Admin。

财务部 Finance & Accounting

x产品供应 Product Supply，例如产品调度员叫 P SPlanner

2、人员的称谓

助理 Assistant

秘书 secretary

前台接待小姐 Receptionist

文员 clerk ，如会计文员为AccountingClerk

主任 supervisor

经理 Manager

总经理 GM，General Manager

3、费用

入场费admission

运费freight

小费tip

学费tuition

价格，代价charge

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

总监Director

总会计师 Finance Controller

高级 Senior 如高级经理为 SeniorManager

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

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

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

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

1、会计：accounting

会计是以货币为主要计量单位，运用专门的方法，对企业、机关单位或其他经济组织的经济活动进行连续、系统、全面地反映和监督的一项经济管理活动。

2、资产：Asset

资产是指由企业过去的交易或事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源。不能带来经济利益的资源不能作为资产，是企业的权利。资产按照流动性可以划分为流动资产、长期投资、固定资产、无形资产和其他资产。

3、负债：Liability

负债实质上是企业在一定时期之后必须偿还的经济债务，其偿还期或具体金额在它们发生或成立之时就已由合同、法规所规定与制约，是企业必须履行的一种义务。

4、收入：Revenue

收入按企业从事日常活动的性质不同，分为销售商品收入、提供劳务收入和让渡资产使用权收入。收入按企业经营业务的主次不同，分为主营业务收入和其他业务收入。

5、费用：Expense

费用是企业在日常活动中发生的会导致所有者权益减少的、与向所有者分配利润无关的经济利益的总流出。

参考资料来源：百度百科-费用

参考资料来源：百度百科-收入

参考资料来源：百度百科-负债

参考资料来源：百度百科-资产

参考资料来源：百度百科-会计

计息期英文

书上查的各术语英语全拼：单利终值:Future Value;复利终值系数:Present Value Interest Factor ;复利现值系数:Present Value Interest Factor ;普通年金:Ordinary Annuity ;先付年金:Annuity Due ;递延年金:Deferred Annity ;永续年金:Perpetual Annity ;年金终值系数:Future Value Interest Factors for Annuity ;年金现值系数:Present Value interest Factors for Annuity 。

财务管理中的PVIFA和FVIFA英文全称分别是：present value interest factors of annuity（年金现值系数），final value interest factors of annuity(年金终值系数）。

年金现值就是在已知等额收付款金额未来本利、利率（这里默认为年利率）和计息期数n时，考虑货币时间价值，计算出的这些收付款到现在的等价票面金额。年金现值系数，就是按利率每期收付一元钱折成的价值。

年金终值就是在已知等额收付款金额、利率（这里默认为年利率）和计息期数n时，考虑货币的时间价值，计算出的这些收付款到到期时的等价票面金额。年金终值系数是指一定时期内，每期期末等额收入或支出的本利和。年金终值系数为[(1+i)^n-1]/i。多应用于经济学；金融学；建筑工程经济等领域。

扩展资料：

易混概念区分

第一，年金终值系数

通俗来说，可以这样理解年金现值和终值：假设你每年年底向银行存款相同的金额,年金现值就是你每年存的钱折到现在你有多少钱,年金终值就是你每年存的钱到最后你存款的年底你有的钱。年金终值系数的计算公式为:年金终值系数=[(1+i)^n-1]/i

第二，复利现值系数

复利现值是指未来一定时间的特定资金按复利计算的现在价值，或者说是为取得将来一定复利现值系数本利和现在所需要的本金。它与年金现值系数本质的区别就在于是否使用复利计算。

参考资料来源：百度百科-年金现值系数

参考资料来源：百度百科-年金终值系数

这个我们有学PVIFA是年金现值系数全程就是Present value if annuity (这个A就是固定的年金，就是每年或者每期支付的相等金额的资金)FVIFA是年金的终值系数全称就是Final value if annuity一般来说这两个值都可以在表里面查到了，简化了很多的计算

这个我们有学PVIFA是年金现值系数全程就是Present value if annuity (这个A就是固定的年金，就是每年或者每期支付的相等金额的资金)FVIFA是年金的终值系数全称就是Final value if annuity一般来说这两个值都可以在表里面查到了，简化了很多的计算。