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    January 15

    会计师学英语(四)

    继续……

    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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