会计词汇对照

1、会计词汇中英对对照 【 作者:洋葱葱头 时间:22003-77-13 11:06:226 】 （转帖帖）一级科目目 二级科目目 三级科目目 四级科目目 代码 名称 代码码 名称 代代码 名称 代码 名称称 英译 1 资资产 asssets 111 12 流动资产 curreent asssets 1111 现金及及约当现金 cash and ccash eequivaalentss 11111 库存存现金 caash onn handd 11112 零用金金/周转金 pettyy cashh/revoolvingg fundds 11113 银行存存款 cassh in bankss 1111

2、6 在途现现金 cassh in transsit 11117 约当现现金 cassh equuivaleents 11118 其它现现金及 约当当现金 otther ccash aand caash eqquivallents 1122 短期投资资 shorrt-terrm invvestmeents 11121 短期期投资 -股股票 shoort-teerm innvestmments - stoock 11222 短期投投资 -短期期票券 shhort-tterm iinvesttmentss - shhort-tterm nnotes and bbills 11223 短期投投资 -政

3、府府债券 shhort-tterm iinvesttmentss - goovernmment bbonds 11224 短期投投资 -受益益凭证 shhort-tterm iinvesttmentss - beeneficciary certiificattes 11225 短期投投资 -公司司债 shoort-teerm innvestmments - corrporatte bonnds 11228 短期投投资 -其它它 shorrt-terrm invvestmeents - otheer 11229 备抵短短期投资跌价价损失 alllowannce foor redductioon

4、of shortt-termm inveestmennt to maarket 1133 应收票据据 notees recceivabble 11131 应收收票据 nootes rreceivvable 11332 应收票票据贴现 ddiscouunted notess receeivablle 11337 应收票票据 -关系系人 nottes reeceivaable - relaated ppartiees 11338 其它应应收票据 oother notess receeivablle 11339 备抵呆呆帐 应收收票据 alllowannce foor unccollecc- tib

5、ble acccountts- nootes rreceivablle 1144 应收帐款款 accoounts receiivablee 11141 应收收帐款 acccountts recceivabble 11442 应收分分期帐款 iinstalllmentt accoounts receiivablee 11447 应收帐帐款 -关系系人 acccountss receeivablle - rrelateed parrties 11449 备抵呆呆帐 应收收帐款 alllowannce foor unccollecc- tibble acccountts - aaccounnts r

6、eceiivablee 1188 其它应收收款 othher reeceivaables 11181 应收收出售远汇款款 forwward eexchannge coontracct recceivabble 11882 应收远远汇款 -外外币 forrward exchaange ccontraact reeceivaable - foreeign ccurrencies 11883 买卖远远汇折价 ddiscouunt onn forwward eex-chaange ccontraact 11884 应收收收益 earrned rrevenuue recceivabble 11885 应

7、收退退税款 inncome tax rrefundd receeivablle 11887 其它应应收款 - 关系人 oother receiivablees - rrelateed parrties 11888 其它应应收款 - 其它 otther rreceivvabless - otther 11889 备抵呆呆帐 - 其其它应收款 allowwance for uuncolllec- ttible accouunts - otheer receivvabless 1211122 存货 innventoories 12211 商品品存货 meerchanndise invenntory

8、12112 寄销商商品 connsigneed gooods 12113 在途商商品 gooods inn trannsit 12119 备抵存存货跌价损失失 alloowancee for reducction of innventoory too markket 12221 制成品品 finiished goodss 12222 寄销制制成品 coonsignned fiinisheed gooods 12223 副产品品 by-pproduccts 12224 在制品品 workk in pprocesss 12225 委外加加工 worrk in proceess - outsoour

9、cedd 12226 原料 raw mmateriials 12227 物料 suppllies 12228 在途原原物料 maateriaals annd supppliess in ttransiit 12229 备抵存存货跌价损失失 alloowancee for reducction of innventoory too markket 1255 预付费用用 preppaid eexpensses 12251 预付付薪资 prrepaidd payrroll 12552 预付租租金 preepaid rentss 12553 预付保保险费 prrepaidd insuurancee 1

10、2554 用品盘盘存 offfice ssuppliies 12555 预付所所得税 prrepaidd incoome taax 12558 其它预预付费用 oother prepaaid exxpensees 1266 预付款项项 preppaymennts 12261 预付付货款 prrepaymment ffor puurchasses 12668 其它预预付款项 oother prepaaymentts 1288129 其它流动资资产 othher cuurrentt asseets 12281 进项项税额 VAAT paiid ( oor inpput taax) 12882 留抵

11、税税额 exccess VVAT paaid (oor oveerpaidd VAT) 12883 暂付款款 tempporaryy paymments 12884 代付款款 paymment oon behhalf oof othhers 12885 员工借借支 advvancess to eemployyees 12886 存出保保证金 reefundaable ddeposiits 12887 受限制制存款 ceertifiicate of deepositt-resttricteed 12991 递延所所得税资产 deferrred iincomee tax assetts 12992

12、 递延兑兑换损失 ddeferrred fooreignn exchhange lossees 12993 业主(股东)往来来 owneers(sstockhholderrs) ccurrennt acccount 12994 同业往往来 currrent accouunt wiith otthers 12998 其它流流动资产-其其它 othher cuurrentt asseets - otherr 13 基金及长期期投资 fuunds aand loong-teerm innvestmments 1331 基金 fundss 13311 偿债债基金 reedempttion ffund

13、(or siinkingg fundd) 13112 改良及及扩充基金 fund for iimprovvementt and expannsion 13113 意外损损失准备基金金 conttingenncy fuund 13114 退休基基金 pennsion fund 13118 其它基基金 othher fuunds 1322 长期投资资 longg-termm inveestmennts 13321 长期期股权投资 long-term equitty invvestmeents 13222 长期债债券投资 llong-tterm bbond iinvesttmentss 13223

14、长期不不动产投资 long-term real estatte in-vestmments 13224 人寿保保险现金解约约价值 caash suurrendder vaalue oof liffe inssurancce 13228 其它长长期投资 oother long-term invesstmentts 13229 备抵长长期投资跌价价损失 alllowannce foor exccess oof cosst oveer marrket vvalue of longg-termm inveestmennts 14 15 固固定资产 pproperrty , plantt, andd e

15、quiipmentt 1441 土地 land 14411 土地地 landd 14118 土地-重估增值 land - revvaluattion iincremments 1422 土地改良良物 lannd impprovemments 14421 土地地改良物 lland iimprovvementts 14228 土地改改良物 -重重估增值 lland iimprovvementts - rrevaluuationn incrrementts 14229 累积折折旧 -土地地改良物 aaccumuulatedd deprreciattion - landd imprrovemeents

16、 1433 房屋及建建物 buiildinggs 14431 房屋屋及建物 bbuildiings 14338 房屋及及建物 -重重估增值 bbuildiings -revalluatioon inccremennts 14339 累积折折旧 -房屋屋及建物 aaccumuulatedd deprreciattion - builldingss 1444146 机(器)具具及设备 mmachinnery aand eqquipmeent 14441 机(器)具 mmachinnery 14448 机(器器)具 -重重估增值 mmachinnery - revaaluatiion inncrem

17、eents 14449 累积折折旧 -机(器)具 aaccumuulatedd deprreciattion - machhineryy 1511 租赁资产产 leassed asssets 15511 租赁赁资产 leeased assetts 15119 累积折折旧 -租赁赁资产 acccumullated depreeciatiion - leaseed asssets 1522 租赁权益益改良 leeasehoold immproveementss 15521 租赁赁权益改良 leaseehold improovemennts 15229 累积折折旧- 租赁赁权益改良 accummul

18、ateed deppreciaation - leaaseholld impprovemments 1566 未完工程程及预付购置置设备款 cconstrructioon in progrress aand prrepaymments for equipmment 15561 未完完工程 coonstruuctionn in pprogreess 15662 预付购购置设备款 prepaaymentt for equippment 1588 杂项固定定资产 miiscelllaneouus proopertyy, plaant, aand eqquipmeent 15581 杂项项固定资产 m

19、isceellaneeous pproperrty, pplant, and equippment 15888 杂项固固定资产-重重估增值 mmiscelllaneoous prropertty, pllant, and eequipmment - revaluuationn incrrementts 15889 累积折折旧- 杂项项固定资产 accummulateed deppreciaation - misscellaaneouss propperty, pplant, and equippment 16 递耗资产 depleetablee asseets 1661 递耗资资产 deppl

20、etabble asssets 16611 天然然资源 naaturall resoourcess 16118 天然资资源 -重估估增值 naaturall resoourcess -revvaluattion iincremments 16119 累积折折耗 -天然然资源 acccumullated depleetion - nattural resouurces 17 无形资产 intanngiblee asseets 1771 商标权权 traddemarkks 17711 商标标权 traademarrks 1722 专利权 patennts 17721 专利利权 pattents 1

21、733 特许权 francchise 17731 特许许权 fraanchisse 1744 著作权 copyrright 17741 著作作权 coppyrighht 1755 计算机软软件 commputerr softtware 17751 计算算机软件 ccomputter sooftwarre cosst 1766 商誉 ggoodwiill 17761 商誉誉 gooddwill 1777 开办费 organnizatiion coosts 17771 开办办费 orgganizaation costss 1788 其它无形形资产 otther iintanggibless 177

22、81 递延延退休金成本本 defeerred pensiion coosts 17882 租赁权权益改良 lleasehhold iimprovvementts 17888 其它无无形资产-其其它 othher inntangiible aassetss - otther 18 其它资产 otherr asseets 1881 递延资资产 defferredd asseets 18811 债券券发行成本 deferrred bbond iissuannce coosts 18112 长期预预付租金 llong-tterm pprepaiid rennt 18113 长期预预付保险费 long-

23、term prepaaid innsurannce 18114 递延所所得税资产 deferrred iincomee tax assetts 18115 预付退退休金 prrepaidd penssion ccost 18118 其它递递延资产 oother deferrred aassetss 1822 闲置资产产 idlee asseets 18821 闲置置资产 iddle asssets 1844 长期应收收票据及款项项与催收帐款款 longg-termm notees , aaccounnts annd oveerdue receivabbles 18841 长期期应收票据 lon

24、g-term notess receeivablle 18442 长期应应收帐款 llong-tterm aaccounnts reeceivaable 18443 催收帐帐款 oveerdue receiivablees 18447 长期应应收票据及款款项与催收帐帐款-关系人人 longg-termm notees, acccountts andd overdue rreceivvabless- rellated partiies 18448 其它长长期应收款项项 otheer lonng-terrm recceivabbles 18449 备抵呆呆帐-长期应应收票据及款款项与催收帐帐款 a

25、lllowancce forr uncoollecttible accounts - lonng-terrm nottes, aaccounnts annd oveerdue receiivablees 1855 出租资产产 asseets leeased to otthers 18851 出租租资产 asssets leaseed to otherrs 18558 出租资资产 -重估估增值 asssets leaseed to otherrs - iincremmentall valuue froom revaluaation 18559 累积折折旧 -出租租资产 acccumullated

26、 depreeciatiion - assetts leaased tto othhers 1866 存出保证证金 reffundabble deepositt 18861 存出出保证金 rrefunddable depossits 1888 杂项资产产 misccellanneous assetts 18881 受限限制存款 ccertifficatee of ddeposiit - rrestriicted 18888 杂项资资产 -其它它 misccellanneous assetts - oother 2 负负债 liaabilitties 211 22 流动负债 curreent l

27、iiabiliities 2111 短期借借款 shoort-teerm boorrowiings(ddebt) 21111 银行行透支 baank ovverdraaft 21112 银行借借款 bannk loaan 21114 短期借借款 -业主主 shorrt-terrm borrrowinngs - ownerrs 21115 短期借借款 -员工工 shorrt-terrm borrrowinngs - emplooyees 21117 短期借借款 -关系系人 shoort-teerm boorrowiings- relatted paartiess 21118 短期借借款 -其它它

28、 shorrt-terrm borrrowinngs - otherr 2122 应付短期期票券 shhort-tterm nnotes and bbills payabble 21121 应付付商业本票 commeerciall papeer payyable 21222 银行承承兑汇票 bbank aaccepttance 21228 其它应应付短期票券券 otheer shoort-teerm nootes aand biills ppayablle 21229 应付短短期票券折价价 disccount on shhort-tterm nnotes and bbills payabble

29、 2133 应付票据据 notees payyable 21131 应付付票据 nootes ppayablle 21137 应付付票据 -关关系人 nootes ppayablle - rrelateed parrties 21338 其它应应付票据 oother notess payaable 2144 应付帐款款 accoounts pay aable 21141 应付付帐款 acccountts payyable 21447 应付帐帐款 -关系系人 acccountss payaable - relaated ppartiees 2166 应付所得得税 inccome ttaxes p

30、ayabble 21161 应付付所得税 iincomee tax payabble 2177 应付费用用 accrrued eexpensses 21171 应付付薪工 acccruedd payrroll 21772 应付租租金 acccrued rent payabble 21773 应付利利息 acccrued interrest ppayablle 21774 应付营营业税 acccruedd VAT payabble 21775 应付税税捐 -其它它 accrrued ttaxes payabble- oother 21778 其它应应付费用 oother accruued exx

31、pensees payyable 2188219 其它应付款款 otheer payyabless 21181 应付付购入远汇款款 forwward eexchannge coontracct payyable 21882 应付远远汇款 -外外币 forrward exchaange ccontraact paayablee - fooreignn currrencies 21883 买卖远远汇溢价 ppremiuum on forwaard exxchangge conntractt 21884 应付土土地房屋款 payabbles oon lannd andd buillding purc

32、hhased 21885 应付设设备款 Paayablees on equippment 21887 其它应应付款 -关关系人 otther ppayablles - relatted paartiess 21991 应付股股利 divvidendd payaable 21992 应付红红利 bonnus paayablee 21993 应付董董监事酬劳 compeensatiion paayablee to ddirecttors aand suuperviisors 21998 其它应应付款 -其其它 othher paayablees - oother 2266 预收款项项advannc

33、e reeceiptts 22261 预收收货款 saales rrevenuue recceivedd in aadvancce 22662 预收收收入 revvenue receiived iin advvance 22668 其它预预收款 otther aadvancce recceiptss 2277 一年或一一营业周期内内到期长期负负债 lonng-terrm liaabilitties -curreent poortionn 22271 一年年或一营业周周期内到期公公司债 coorporaate boonds ppayablle - ccurrennt porrtion 22772

34、 一年或或一营业周期期内到期长期期借款 loong-teerm looans ppayablle - ccurrennt porrtion 22773 一年或或一营业周期期内到期长期期应付票据及及款项 loong-teerm nootes aand acccountts payabble duue witthin oone yeear orr one operaating cyclee 22777 一年或或一营业周期期内到期长期期应付票据及及款项-关系系人 lonng-terrm nottes annd accountts payyabless to rrelateed parrties -

35、currrent portiion 22778 其它一一年或一营业业周期内到期期长期负债 otherr longg-termm lia- biliities - current portiion 2288229 其它流动负负债 othher cuurrentt liabbilitiies 22281 销项项税额 VAAT recceivedd(or ooutputt tax) 22883 暂收款款 tempporaryy receeipts 22884 代收款款 receeipts underr custtody 22885 估计售售后服务/保保固负债 eestimaated wwarrann

36、ty liiabiliities 22991 递延所所得税负债 deferrred iincomee tax liabiilitiees 22992 递延兑兑换利益 ddeferrred fooreignn exchhange gain 22993 业主(股东)往来来 owneers ccurrennt acccount 22994 同业往往来 currrent accouunt wiith otthers 22998 其它流流动负债-其其它 othher cuurrentt liabbilitiies - otherrs 23 长期负债 long-term liabiilitiees 233

37、1 应付公公司债 coorporaate boonds ppayablle 23311 应付付公司债 ccorporrate bbonds payabble 23119 应付公公司债溢(折折)价 prremiumm(disccount) on ccorporrate bbonds payabble 2322 长期借款款 longg-termm loanns payyable 23321 长期期银行借款 long-term loanss payaable - bankk 23224 长期借借款 -业主主 longg-termm loanns payyable - ownners 23225 长期

38、借借款 -员工工 longg-termm loanns payyable - empployeees 23227 长期借借款 -关系系人 lonng-terrm loaans paayablee - reelatedd partties 23228 长期借借款 -其它它 longg-termm loanns payyable - othher 2333 长期应付付票据及款项项 longg-termm notees andd accoounts payabble 23331 长期期应付票据 long-term notess payaable 23332 长期应应付帐款 llong-tterm a

39、accounnts paay-ablle 23333 长期应应付租赁负债债 longg-termm capiital llease liabiilitiees 23337 长期应应付票据及款款项 -关系系人 Lonng-terrm nottes annd acccountss payaable - related ppartiees 23338 其它长长期应付款项项 otheer lonng-terrm payyabless 2344 估计应付付土地增值税税 accrrued lliabillitiess for land valuee incrrementt tax 23341 估计计应付土

40、地增增值税 esstimatted acccruedd landd valuue inccremenntal ttax paay-able 2355 应计退休休金负债 aaccrueed pennsion liabiilitiees 23351 应计计退休金负债债 accrrued ppensioon liaabilitties 2388 其它长期期负债 otther llong-tterm lliabillitiess 23388 其它它长期负债-其它 otther llong-tterm lliabillitiess - otther 28 其它负债 otherr liabbilitiie

41、s 2881 递延负负债 defferredd liabbilitiies 28811 递延延收入 deeferreed revvenue 28114 递延所所得税负债 deferrred iincomee tax liabiilitiees 28118 其它递递延负债 oother deferrred lliabillitiess 2866 存入保证证金 deppositss receeived 28861 存入入保证金 gguaranntee ddeposiit recceivedd 2888 杂项负债债 misccellanneous liabiilitiees 28888 杂项项负债

42、-其其它 misscellaaneouss liabbilitiies - otherr 3 业业主权益 oownerss equuity 311 资本 ccapitaal 3111 资本（或或股本） ccapitaal 31111 普通通股股本 ccapitaal - ccommonn stocck 31112 特别股股股本 caapitall - prreferrred sttock 31113 预收股股本 cappital colleected in addvancee 31114 待分配配股票股利 stockk diviidendss to bbe disstribuuted 3111

43、5 资本 capittal 32 资本公积 addittionall paidd-in ccapitaal 3221 股票溢溢价 paiid-in capittal inn exceess off par 32211 普通通股股票溢价价 paidd-in ccapitaal in excesss of par- commoon stoock 32112 特别股股股票溢价 paid-in caapitall in eexcesss of ppar- ppreferrred sstock 3233 资产重估估增值准备 capittal suurpluss fromm asseets reevalu

44、aation 32231 资产产重估增值准准备 cappital surpllus frrom asssets revalluatioon 3244 处分资产产溢价公积 capittal suurpluss fromm gainn on ddispossal off asseets 32241 处分分资产溢价公公积 cappital surpllus frrom gaain onn dispposal of asssets 3255 合并公积积 capiital ssurpluus froom bussinesss combbinatiion 32251 合并并公积 caapitall sur

45、pplus ffrom bbusineess coombinaation 3266 受赠公积积 donaated ssurpluus 32261 受赠赠公积 doonatedd surpplus 3288 其它资本本公积 otther aadditiional paid-in caapitall 32281 权益益法长期股权权投资资本公公积 addditionnal paaid-inn capiital ffrom iinvesttee under equitty metthod 32882 资本公公积- 库藏藏股票交易 addittionall paidd-in ccapitaal - tt

46、reasuury sttock ttrans-acctionss 33 保留盈余(或累积亏损损) rettainedd earnnings (accuumulatted deeficitt) 3331 法定盈盈余公积 llegal reserrve 33311 法定定盈余公积 legall reseerve 3322 特别盈余余公积 sppeciall reseerve 33321 意外外损失准备 contiingenccy resserve 33222 改良扩扩充准备 iimprovvementt and expannsion reserrve 33223 偿债准准备 speecial re

47、serrve foor reddemptiion off liabbilitiies 33228 其它特特别盈余公积积 otheer speecial reserrve 3355 未分配盈盈余(或累积积亏损) rretainned eaarninggs-unaapproppriateed (orr accuumulatted defiicit) 33351 累积积盈亏 acccumullated profiit or loss 33552 前期损损益调整 pprior periood adjjustmeents 33553 本期损损益 nett incoome orr losss for cu

48、rreent peeriod 34 权益调整 equitty adjjustmeents 3441 长期股股权投资未实实现跌价损失失 unreealizeed losss on markeet vallue deeclinee of long-term equitty invvestmeents 34411 长期期股权投资未未实现跌价损损失 unrrealizzed looss onn markket vaalue ddeclinne of longg-termm equiity innvestmments 3422 累积换算算调整数 ccumulaative transslatioon ad

49、jjustmeent 34421 累积积换算调整数数 cumuulativve traanslattion aadjusttmentss 3433 未认列为为退休金成本本之净损失 net lloss nnot reecogniized aas pennsion cost 34431 未认认列为退休金金成本之净损损失 nett losss not recoggnizedd as ppensioon cossts 35 库藏股 ttreasuury sttock 3551 库藏股股 treaasury stockk 35511 库藏藏股 treeasuryy stocck 36 少数股权 mino

50、rrity iintereest 3661 少数股股权 minnorityy inteerest 36611 少数数股权 miinoritty intterestt 4 营营业收入 ooperatting rrevenuue 411 销货收入入 salees revvenue 4111 销货收收入 salles reevenuee 41111 销货货收入 saales rrevenuue 41112 分期付付款销货收入入 insttallmeent saales rrevenuue 4177 销货退回回 salees retturn 41171 销货货退回 saales rreturnn 41

51、99 销货折让让 salees alllowancces 41191 销货货折让 saales ddiscouunts aand alllowannces 46 劳务收入 serviice reevenuee 4661 劳务收收入 serrvice revennue 46611 劳务务收入 seervicee reveenue 47 业务收入 agenccy revvenue 4771 业务收收入 ageency rrevenuue 47711 业务务收入 aggency revennue 48 其它营业收收入 othher opperatiing reevenuee 4888 其它营营业收入

52、-其其它 othher opperatiing reevenuee 48888 其它它营业收入-其它 otther ooperatting rrevenuue - oother 5 营营业成本 ooperatting ccosts 511 销货成本本 costt of ggoods sold 5111 销货成成本 cosst of goodss soldd 51111 销货货成本 coost off goodds solld 51112 分期付付款销货成本本 insttallmeent coost off goodds solld 5122 进货 ppurchaases 51121 进货货 p

53、urcchasess 51222 进货费费用 purrchasee expeenses 51223 进货退退出 purrchasee retuurns 51224 进货折折让 chaarges on puurchassed meerchanndise 5133 进料 mmateriials ppurchaased 51131 进料料 mateerial purchhased 51332 进料费费用 chaarges on puurchassed maateriaal 51333 进料退退出 matteriall purcchase returrns 51334 进料折折让 matteriall

54、 purcchase allowwancess 5144 直接人工工 direect laabor 51141 直接接人工 diirect laborr 5155518 制造费用 manuffacturring ooverheead 51151 间接接人工 inndirecct labbor 51552 租金支支出 rennt exppense, rentt 51553 文具用用品 offfice ssuppliies (eexpensse) 51554 旅费 traveellingg expeense, traveel 51555 运费 shippping eexpensses, ffrei

55、ghht 51556 邮电费费 posttage (expennses) 51557 修缮费费 repaair(s) and mainttenancce (exxpensee ) 51558 包装费费 packking eexpensses 51661 水电瓦瓦斯费 uttilitiies (eexpensse) 51662 保险费费 insuurancee (exppense) 51663 加工费费 manuufactuuring overhhead - outssourceed 51666 税捐 taxess 51668 折旧 depreeciatiion exxpensee 51669

56、各项耗耗竭及摊提 varioous ammortizzationn 51772 伙食费费 meall (exppensess) 51773 职工福福利 empployeee beneefits/welfaare 51776 训练费费 traiining (expeense) 51777 间接材材料 inddirectt mateerialss 51888 其它制制造费用 oother manuffacturring eexpensses 56 劳务成本制制 erviice coosts 5661 劳务成成本 serrvice costss 56611 劳务务成本 seervicee costt

57、s 56 劳务成本制制 erviice coosts 5661 劳务成成本 serrvice costss 56611 劳务务成本 seervicee costts 57 业务成本 gencyy costts 5771 业务成成本 ageency ccosts 57711 业务务成本 aggency costss 58 其它营业成成本 othher opperatiing coosts 5888 其它营营业成本-其其它 othher opperatiing coosts-oother 58888 其它它营业成本-其它 otther ooperatting ccosts - othher 6 营

58、营业费用 ooperatting eexpensses 611 推销费用用 sellling eexpensses 61156188 推销费用用 sellling eexpensses 61151 薪资资支出 paayrolll expeense 61552 租金支支出 rennt exppense, rentt 61553 文具用用品 offfice ssuppliies (eexpensse) 61554 旅费 traveellingg expeense, traveel 61555 运费 shippping eexpensses, ffreighht 61556 邮电费费 posttag

59、e (expennses) 61557 修缮费费 repaair(s) and mainttenancce (exxpensee) 61559 广告费费 adveertiseement expennse, aadverttisemeent 61661 水电瓦瓦斯费 uttilitiies (eexpensse) 61662 保险费费 insuurancee (exppense) 61664 交际费费 enteertainnment (expeense) 61665 捐赠 donattion (expennse) 61666 税捐 taxess 61667 呆帐损损失 losss on unco

60、lllectiible aaccounnts 61668 折旧 depreeciatiion exxpensee 61669 各项耗耗竭及摊提 varioous ammortizzationn 61772 伙食费费 meall (exppensess) 61773 职工福福利 empployeee beneefits/welfaare 61775 佣金支支出 commmissiion (eexpensse) 61776 训练费费 traiining (expeense) 61888 其它推推销费用 oother selliing exxpensees 62 管理及总务务费用 geenerall