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January 15
会计师学英语(四)
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成本类:
生产成本
Production costs
制造费用
Manufacturing expenditures
劳务成本
Service costs
研发支出
Research and development expenditures
工程施工
Engineering construction
工程结算
Engineering settlement
机械作业
Mechanical operations
损益类
主营业务收入
Prime operating revenue
利息收入
interest income
手续费收入
Commission income
保费收入
Premium income
分保费收入
Reinsurance premium income
租赁收入
Leasehold income
其他业务收入
Other business income
汇兑损益
Exchange gain or loss
公允价值变动损益
Profit and loss from fair value changes
投资收益
Income on investment
摊回保险责任准备金
Amortized deposit for duty
摊回赔付支出
Amortized compensation expenses
摊回分保费用
Amortized reinsurance expenditures
营业外收入
Nonrevenue receipt
主营业务成本
Prime operating cost
其他业务成本
Other operating cost
营业税金及附加
Business tax and surcharges
利息支出
interest expense
手续费支出
commissin expense
提取未到期责任准备金
Appropriation of Deposit for undue duty
提取保险责任准备金
Appropriation of Deposit for duty
赔付支出
compensation expenses
保户红利支出
Dividend expenses for the insures
退保金
Loan value
分出保费
Reinsurance premium
分保费用
Reinsurance costs
销售费用
Marketing costs
管理费用
Managing costs
财务费用
Financing costs
勘探费用
Prospecting costs
资产减值损失
Assets Devaluation
营业外支出
Nonoperating expense
所得税
Income tax
以前年度损益调整
Profit and loss adjustment of former years
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