财务会计英语专业词汇汇总

1、财务会计英语专专业词汇大全全 a paymeent orr seriious ppaymennts 一次次或多次付款款abatemeent 扣减减absolutte andd uncoonditiional paymeents 绝绝对和无条件件付款accelerrated paymeent 加速速支付acceptaance ddate 接接受日acceptaance 接接受accessiion 加入入accessoories 附属设备accounttabiliity 承担担责任的程度度accountting bbenefiits 会计计利益accountting pperiodd 会计期间间a

2、ccountting ppoliciies 会计计政策accountting pprinciiple 会会计准则accountting ttreatmment 会会计处理accountts recceivabbles 应应收账款accountts 账项accrediited iinvesttors 经经备案的投资资人accumullated allowwance 累计准备金金acknowlledgemment rrequirrementt 对承认的的要求acquisiition of asssets 资产的取得得acquisiitionss 兼并Act on Produuct Liiabili

3、ity （德德国）生产责责任法action 诉讼actual ownerrship 事实上的所所有权additioonal ffilinggs 补充备备案additioonal mmarginn 附加利差差additioonal rrisk附加加风险additioons （设设备的）附件件adjusteed taxx basiis 已调整整税基adjustmment oof yieeld 对收收益的调整adminisstratiive feee管理费Adminisstratiive Laaw（美国）行行政法advancee notiice 事先先通知advancee 放款adversee ta

4、x conseequencces 不利利的税收后果果advertiising 做广告affiliaated ggroup 联合团体affiliaate 附属属机构Africann Leassing AAssociiationn 非洲租赁赁协会after-ttax raate 税后后利率aggregaate reents 合合计租金aggregaate riisk 合计计风险agreemeent cooncernning rrightss of eexplorre nattural resouurces 涉及自然资资源开发权的的协议agreemeent 协议议alliancces 联盟盟allo

5、cattion oof finnance incomme 财务收收益分配allowannce foor lossses oon recceivabbles 应应收款损失备备抵金alternaative uses 改换用途地地使用amenabiility to fooreignn inveestmennt 外国投投资的易受控控制程度amendmeent 修改改amortizzationn of ddeferrred looan feees annd rellated consiiderattion 递递延的贷款费费和相关的报报酬的摊销amortizzationn scheedule 摊销进度表表

6、amortizze 摊销amount of reecoursse 求偿金金额amount of ussage 使使用量AMT (Allternaative Minimmum Taax) （美美国）可替代代最低税analogoous too类推为annual budgeet apppropriiationn 年度预算算拨款appendiix （契约约性文件的）附附件applicaable llaw 适用用法律applicaable ssecuriities laws适适用的证券法法律applicaable ttax liife 适用用的应纳税寿寿命appraissal 评估估appraisser

7、s 评评估人员appreciiationn 溢价approprriatioon proovisioons 拨款款条例approprriatioon 侵占approvaal autthoritty 核准权权approvaal 核准approxiimatioon近似arbitraary annd arttificiially high valuee (承租人人违约出租人人收回租赁物物时法官判决决的)任意的的和人为抬高高的价值arbitraation 仲裁arms llengthh trannsactiion 公平平交易arrangeement 安排arrest 扣留Articlee 2A 美国统统

8、一商法典关关于法定融资资租赁的条款款articlees of incorrporattion 公公司章程AsiaLeaaae 亚洲洲租赁协会assess 评估asset mmanageer 设备经经理asset rrisk iinsuraance 资资产风险保险险asset ssecuriitizattion 资资产证券化asset sspecifficityy 资产特点点asset ttrackiing 资产产跟踪asset-bbackedd finaancingg 资产支持持型融资asset-bbased lessoor 立足于于资产的出租租人asset-oorientted leesso

9、r (经营租赁赁中的)资产产导向型出租租人asset 资资产assigneee 受让人人assignmment 让让与associaation 社团at the expirry 期限届届满时ATT (auutomattic trransfeer of titlee) 所有权权自动转移attachmments 附着物attribuutes 属属性auctionn salee 拍卖audits 审计authentticatee 认证authentticatiion 证实实authoriity 当局局authoriize 认可可availabbilityy of ffixed rate mediuu

10、m-terrm finnancinng 固定利利率中期融资资可得到的程程度availabble-foor-salle seccuritiies 正供供出售证券averagee lifee 平均寿命命averagee manaaged nnet fiinanceed asssets 所所管理的已筹筹资金资产净净额平均值backed-up seerviceer 替补服服务者balancee sheeet datte 资产负负债表日bandwiddth 带宽宽bank afffiliaates 银银行的下属机机构 bannk quoote 银行行报价bankrupptcy ccost 破破产成本ba

11、nkrupptcy ccourt 破产法院bankrupptcy llaw 破产产法bankrupptcy pproceeedingss 破产程序序bankrupptcy 破破产bareboaat chaartereer 光船承承租人bargainn reneewal ooptionn廉价续租任任择权basic eearninngs peer shaare每股基基本收益basic rrent基本本租金（各期期应付的租金金）beneficciariees受益人big-ticcket iitems大大额项目bill annd colllect开开票和收款bindingg agreeementt有约

12、束力的的协议blind vvendorr disccount卖卖主暗扣blueboook蓝皮书（美美国二手市场场设备价格手手册）book inncome账账面收入book looses账面面亏损borroweer借款人BPO(barrgain purchhase ooptionn)廉价购买买任择权bridge facillity桥式式融通bridge桥桥梁broker fee经纪纪人费brokerss经纪人build-tto-suiit leaases（租租赁物由承租租人）承建或或承造的租赁赁协议bulldozzer推土机机bundledd addiitionaal serrvicess捆绑（

13、在一一起的）附加加服务bundlinng捆绑（服服务）businesss acqquisittion业务务收购businesss andd occuupatioon taxx营业及开业业许可税businesss genneratiion业务开开发businesss truust商业信信托by(e)-llaws细则则byte字节一、 资产类 AssettsFixed aassertts固定资产产 strripe bbad asssets off 剥剥离不良资产产流动资产 Cuurrentt asseets货币资金 Caash annd cassh equuivaleents1001 现金金 Ca

14、shh spot caash现款支支付cashh trannsactiion现款交交易1002 银行行存款 Caash inn bankkCurrentt asseets off enteerprisses shhall iincludde cassh on hand， cashh in bbank, markeetablee secuuritiees, reeceivaable, prepaaymentts andd inveentoryy.企业的流动资产产包括现金，银银行存款，有有价证券，应应收和预付款款项以及存货货等。1009 其他他货币资金 Otherr cashh and cash

15、equivvalentts100901 外埠bu存款 Othher ciity Caash inn bankk100902 银行本票? Cashiiers chequue100903 银行汇票 BBank ddraftThe payyment was mmade bby bannk draaft. 用用银行的汇票票支付。Paymentt can be inn the form of a persoonal ccheck, bankk drafft or moneyy ordeer. 支付付形式多样，如如个人支票、银银行汇票和邮邮汇。I have a bannk draaft inn the a

16、mounnt of five hundrred thhousannd dolllars. It iis madde outt in mmy namme. 我有有一张50万元的银银行汇票，汇汇票上已有我我的名字。100904 信用卡 Crredit cardcredit card detaiils ussuallyy meanns youur creedit ccard nnumberr and the eexpiryy datee. 信誉卡卡的细节通常常指你的信誉誉卡号码和失失效日期。100905 信用证保证证金 L/CC Guarranteee depoosits100906 存出投资款款

17、Refuundablle deppositssThe depposit shalll be rrefunddable in fuull ammount in 100 dayss afteer thee conttract expirrationn, in same curreency aand exxcludiing innteresst theereupoon.押金在合同终止止后10天内内由甲方以相相同币种全额额退还给乙方方（不计利息息）。1101 短期期投资 Shhort-tterm iinvesttmentssThe cassh divvidendd or iintereest onn

18、a shhort-tterm iinvesttment shoulld be writtten offf agaainst the bbook vvalue of thhe invvestmeent whhen reeceiveed, exxcept ffor thhose rrecordded inn the “Diviidend Receiivablee” acccount.短期投资的现金金股利或利息息，应于实际际收到时，冲冲减投资的账账面价值，但但已记入“应收股利”或“应收利息”科目的现金金股利或利息息除外。110101 股票 Shhort-tterm iinvesttmentss st

19、occkstock mmarkett股票市场 sstock yieldd股票收益110102 债券 Shoort-teerm innvestmments - corrporatte bonndsCompaniies caan eassily gget baank looans. The ccorporrate bbond mmarkett is wwell ddevelooped.市场机制发育完完全，企业容容易获得贷款款。110103 基金 Shoort-teerm innvestmments - corrporatte funnds110110 其他 Shoort-teerm innvest

20、mments otheer1102 短期期投资跌价准准备 Shoort-teerm innvestmments falliing prrice rreservvesUS Fedeeral rreservves应收款 Acccount receiivableeFinallyy, acccordinng to the rrealitty andd creddit poolicy, somee sugggestioons onn how to sttrengtthen tthe maanagemment oof acccount receiivablee are givenn根据实际情况,从信用政策

21、策入手,提出加强应应收帐款管理理的具体措施施.1111 应收收票据 Noote reeceivaable银行承兑汇票 Bank accepptanceeBank accceptaance bbill pplayedd esseentiall funcction in thhis prrocesss.这当中银行承兑兑汇票起到了了至关重要的的作用。商业承兑汇票 Tradee acceeptancceIf a seeller extennds crredit to a time draftt, theey havve madde a ttrade accepptancee.如卖方开出的是是远期汇票，

22、以以此向买方提提供信用，此此时就做了一一笔商业汇票票承兑业务，1121 应收收股利 Diividennd recceivabble1122 应收收利息 Innteresst recceivabble1131 应收收账款 Acccountt receeivablleFollow up acccountt receeivablle in accorrdancee withh projject pprocesss.根据项目进程负负责项目的款款项回收。Generallly, eenterpprise enhanncemennt takkes acccountt receeivablle, thhe a

23、cccount receiivablee inteernal contrrol suuperioority can mmore uunfoldd. 一般认认为，企业对对应收账款的的重视加强，应应收账款的内内部优势会被被更多的展现现出来。1133 其他他应收款 OOther notess receeivablle1141 坏账账准备 Baad debbt resservessFifth, prudeent acccountting pprinciiples will be addoptedd and a commpletee systtem foor witthdrawwing aand wrr

24、itingg off bad ddebt rreservve funnd esttablisshed. 第五，实行行谨慎会计原原则，建立完完善呆帐准备备金的计提和和冲销制度。1151 预付付账款 Addvancee moneeyWe willl advaance hhim soome mooney ffor trraveliing exxpensees. 1161 （弥弥补赤字）应应收补贴款 Coverr defiicit bby staate suubsidiies off receeivablle库存资产 Innventoories1201 物资资采购 Suuppliees purrcha

25、siing1211 原材材料 Raww mateerialssForce ddown tthe prrices of raaw matterialls 压低原原材料价格1221 包装装物 Wraappagee1231 低值值易耗品 LLow-vaalue cconsummptionn goodds1232 材料料成本差异 Materrials cost variaanceResponssible for ssettinng up and mmaintaainingg costting ssystemm manuually and iin ERPP systtem, iincludde staa

26、ndardd costt, cosst varriancee anallysis etc. 独立完成成成本核算工作作，建立工厂厂标准成本控控制系统，负负责标准成本本的建立和更更新。1241 自制制半成品 SSemi-FFinishhed gooods1243 库存存商品 Fiinisheed gooods1244 商品品进销差价 Diffeerencees bettween purchhasingg and selliing prriceFor exaample, for a lonng timme thee purcchasinng priices oof graain annd nonn-

27、stapple fooods wwere ttoo loow. Inn the citiees, hooweverr, we couldd not raisee the selliing prrices beyonnd a ccertaiin poiint. TThis lled too a diispariity beetweenn the purchhasingg and selliing prrices, so tthe sttate hhad too makee up tthe diiffereence. 例如粮食，还还有各种副食食品，收购价价格长期定得得很低，这些些年提高了几几次，还

28、是比比较低，而城城市销售价格格又不能高了了，购销价格格倒挂，由国国家补贴。1251 委托托加工物资 Work in prrocesss outssourceedWork inn proccess 在在制品1261 委托托代销商品 Trustt to aand seell thhe gooods onn a coommisssion bbasisTrust tto交给(保管、办办理等) I addvise you nnot too trusst impportannt doccumentts to him.我我劝你不要把把重要文件交交给他。Commodiities can bbe solld b

29、y the ccommerrcial deparrtmentts on a commmissiion baasis. 委托商业部部门代销。1271 受托托代销商品 Commiissionned annd selll thee goodds on a commmissiion basissAll thee equiipmentt willl be ddevelooped, builtt, insstalleed andd commmissiooned bby Sieemens. 所有的设设备将由西门门子开发、制制造、安装和和调试。1281 存货货跌价准备 Invenntory falliing

30、prrice rreservves1291 分期期收款发出商商品 Colllect moneyy and send out tthe gooods bby staagesby stagges; iin staages 分分阶段1301 待摊摊费用 Deeferreed andd preppaid eexpenssesPrepaidd expeenses shalll be aamortiized aaccordding tto perriod bbenefiiting. 待摊费用用应当按收益益期分摊长期投资 Loong-teerm innvestmment1401 长期期股权投资 Long-t

31、erm invesstmentt on sstockss140101 股票投资 IInvesttment on sttocks140102 其他股权投投资 Othher innvestmment oon stoocks1402 长期期债权投资 Long-term invesstmentt on bbonds140201 债券投资 IInvesttment on boonds140202 其他债权投投资 Othher innvestmment oon bonnds1421 长期期投资减值准准备 Lonng-terrm invvestmeents ddeprecciatioon resserves

32、s股权投资减值准准备 Stoock riights invesstmentt deprreciattion rreservves债权投资减值准准备 crediitors rigghts iinvesttment depreeciatiion reeservees1431 委托托贷款 Enntrustt loanns143101 本金 PrrincippalPlease repayy prinncipall and interrest. 请还本付息息143102 利息 InnteresstCompounnd intterestt 复利 montthly iintereest 月息息 Wittho

33、ut interrest cchargee无利息地 net intterestt 纯利, 净赚 flooatingg inteerest rate 浮动利率143103 减值准备 Depreeciatiion reeserveesdepreciiationn quotta 折旧配配额depreciiationn methhod 折旧旧方法Four deepreciiationn methhods, whichh are widelly useed at home and aabroadd, aree disccussedd in ddetaill. Theey aree straaight-l

34、ine depreeciatiion (SSL), ssum off yearrs diggits ddeprecciatioon,(SOOYD),ffixed rate depreeciatiion (FFRD) aand doouble decliining balannce deepreciiationn (DDBB). 主要要讨论目前国国内外广泛应应用的 4种折旧方方法 ,即直线折折旧法 (SSL法 )、年数总总和折旧法(SOYD法法 )、双倍余余额递减折旧旧法 (DDDB法 )、定率递递减折旧法 (FRD法法 ) .1501 固定定资产 Fiixed aassetss 房屋 Buil

35、lding建筑物 Strructurre机器设备 Maachineery eqquipmeent运输设备 Trranspoortatiion faacilitties工具器具 Innstrumments and iimplemment1502 累计计折旧 Acccumullated depreeciatiionWhen fiixed aassetss are revallued uupwardds, anny acccumulaated ddeprecciatioon exiistingg at tthe daate off the revalluatioon shoould nnot bee

36、 creddited to inncome. 固定资产产重估时，任任何在重估当当日存在的累累计折旧不应应记入收益。1505 固定定资产减值准准备 Fixxed asssets depreeciatiion reeservees房屋、建筑物减减值准备 BBuildiing/sttructuure deepreciiationn reseerves机器设备减值准准备 Macchinerry equuipmennt deppreciaation reserrves1601 工程程物资 Prrojectt goodds andd mateerial160101 专用材料 SSpeciaal-purrp

37、ose materrial160102 专用设备 SSpeciaal-purrpose equippment160103 预付大型设设备款 Prrepaymments for eequipmment160104 为生产准备备的工具及器器具 Preeparattive iinstruumentss and impleement forFabricaate1603 在建建工程 Coonstruuctionn-in-pprocesss安装工程 Errectioon worrksAll sitte ereectionn workks willl be perfoormed by thhe Buyyer

38、 unnder tthe teechniccal innstrucction of thhe Selller. 所有的现场场安装工作都都应在卖方的的技术指导下下由买方完成成。在安装设备 EErectiing eqquipmeent-inn-proccess技术改造工程 Technnical innovvationn projject大修理工程 GGeneraal oveerhaull projject1605 在建建工程减值准准备 Connstrucction-in-prrocesss deprreciattion rreservves1701 固定定资产清理 Liquiidatioon of

39、 fixedd asseets1801 无形形资产 Inntangiible aassetss专利权 Pattents非专利技术 NNon-Paatentss商标权 Traademarrks, TTrade namess著作权 Coppyrighhts土地使用权 TTenuree商誉 Gooddwill1805 无形形资产减值准准备 Inttangibble Asssets depreeciatiion reeservees专利权减值准备备 Pateent riights depreeciatiion reeservees商标权减值准备备 traddemarkk righhts deeprec

40、iiationn reseerves1815 未确确认融资费用用 Unaccknowlledgedd finaanciall charrges待处理财产损溢溢 Waitt deall asseets looss orr incoome1901 长期期待摊费用 Long-term deferrred aand prrepaidd expeenses1911 待处处理财产损溢溢 Waitt deall asseets looss orr incoome191101待待处理流动资资产损溢 WWait ddeal iintanggible assetts losss or incomme191102待

41、待处理固定资资产损溢 WWait ddeal ffixed assetts losss or incomme二、负债类 LLiabillity短期负债 Cuurrentt liabbilityy2101 短期期借款 Shhort-tterm bborrowwing2111 应付付票据 Nootes ppayablle银行承兑汇票 Bank accepptancee商业承兑汇票 Tradee acceeptancce2121 应付付账款 Acccountt payaable2131 预收收账款 Deepositt receeived2141 代销销商品款 PProxy sale goodss r

42、eveenue2151 应付付工资 Acccruedd wagees2153 应付付福利费 AAccrueed wellfarissm2161 应付付股利 Diividennds paayablee2171 应交交税金 Taax payyable217101 应交增值税税 valuue addded taax payyable217101001 进项税税额 Witthholddings on VAAT217101002 已交税税金 Payying ttax217101003 转出未未交增值税 Unpaiid VATT channgeoveer217101004 减免税税款 Taxx deduu

43、ctionn217101005 销项税税额 Subbstituuted mmoney on VAAT217101006 出口退退税 Taxx reimmburseement for eexportt217101007 进项税税额转出 CChangeeover withnnoldinngs onn VAT217101008 出口抵抵减内销产品品应纳税额 Exporrt dedduct ddomesttic saales ggoods tax217101009 转出多多交增值税 Overppaid VVAT chhangeoover217101110 未交增增值税 Unnpaid VAT21710

44、2 应交营业税税 Busiiness tax ppayablle217103 应交消费税税 Conssumptiion taax payyable217104 应交资源税税 Resoourcess tax payabble217105 应交所得税税 Incoome taax payyable217106 应交土地增增值税 Inncremeent taax on land valuee payaable217107 应交城市维维护建设税 Tax ffor maaintaiining and bbuildiing ciitiespayablee217108 应交房产税税 Houssing ppro

45、perrty taax payyable217109 应交土地使使用税 Teenure tax ppayablle217110 应交车船使使用税 Veehiclee and vesseel usaage liicensee plattetax(VVUULPT) payabble217111 应交个人所所得税 Peersonaal inccome ttax paayablee2176 其他他应交款 OOther fund in coonformmity wwith ppayingg2181 其他他应付款 OOther payabbles2191 预提提费用 Drrawingg expeense

46、iin advvance其他负债 Otther lliabillitiess2201 待转转资产价值 Pendiing chhangerrover assetts vallue2211 预计计负债 Annticippationn liabbilitiies长期负债 Loong-teerm Liiabiliities2301 长期期借款 Loong-teerm looans一年内到期的长长期借款 LLong-tterm lloans due wwithinn one year一年后到期的长长期借款 LLong-tterm lloans due oover oone yeear2311 应付付债券

47、 Boonds ppayablle231101 债券面值 Face valuee, Parr valuue231102 债券溢价 Premiium onn bondds231103 债券折价 Discoount oon bonnds231104 应计利息 Accruued innteresst2321 长期期应付款 LLong-tterm aaccounnt payyable应付融资租赁款款 Accrrued ffinanccial llease outlaay一年内到期的长长期应付 LLong-tterm aaccounnt payyable due wwithinn one year一年后

48、到期的长长期应付 LLong-tterm aaccounnt payyable over one yyear2331 专项项应付款 SSpeciaal payyable一年内到期的专专项应付 LLong-tterm sspeciaal payyable due wwithinn one year一年后到期的专专项应付 LLong-tterm sspeciaal payyable over one yyear2341 递延延税款 Deeferraal taxxes三、所有者权益益类 OWNNERS EQUIITY资本 Capiita3101 实收收资本(或股股本) Paaid-upp capii

49、tal(oor stoock)实收资本 Paaicl-uup cappital实收股本 Paaid-upp stocck3103 已归归还投资 IInvesttment Returrned公积3111 资本本公积 Caapitall reseerve311101 资本(或股股本)溢价 Cpitaal(or Stockk) preemium311102 接受捐赠非非现金资产准准备 Recceive non-ccash ddonatee reseerve311103 股权投资准准备 Stoock riight iinvesttment reserrves311105 拨款转入 Alloccate

50、ssums cchangeeover in311106 外币资本折折算差额 FForeiggn currrencyy capiital311107 其他资本公公积 Othher caapitall reseerve3121 盈余余公积 Suurpluss reseerves312101 法定盈余公公积 Leggal suurpluss312102 任意盈余公公积 Freee surrplus reserrves312103 法定公益金金 Legaal pubblic wwelfarre funnd312104 储备基金 Reserrve fuund312105 企业发展基基金 Entterpr

51、iise exxpensiion fuund312106 利润归还投投资 Proofits capittalizaad on returrn of invesstmentt利润 Proffits3131 本年年利润 Cuurrentt yearr proffits3141 利润润分配 Prrofit distrributiion314101 其他转入 Otherr chenngeoveer in314102 提取法定盈盈余公积 WWithdrrawal legall surpplus314103 提取法定公公益金 Wiithdraawal llegal publiic wellfare fun

52、dss314104 提取储备基基金 Witthdrawwal reeservee fundd314105 提取企业发发展基金 WWithdrrawal reserrve foor bussinesss expaansionn314106 提取职工奖奖励及福利基基金 Witthdrawwal sttaff aand woorkerss boonus aandwelfaree fundd314107 利润归还投投资 Proofits capittalizaad on returrn of invesstmentt314108 应付优先股股股利 Prreferrred Sttock ddividee

53、nds ppayablle314109 提取任意盈盈余公积 WWithdrrawal otherr commmon acccumullationn fundd314110 应付普通股股股利 Coommon Stockk diviidendss payaable314111 转作资本(或股本)的的普通股股利利 Commmon Sttock ddivideends cchangee toassets(or sttock)314115 未分配利润润 Undiistribbuted profiit四、成本类 CCost4101 生产产成本 Coost off manuufactuure410101 基

54、本生产成成本 Basse cosst of manuffacturre410102 辅助生产成成本 Auxxiliarry cosst of manuffacturre4105 制造造费用 Maanufaccturinng oveerheadd材料费 Matterialls管理人员工资 Execuutive Salarries奖金 Wagees退职金 Rettiremeent alllowannce补贴 Bonuus外保劳务费 OOutsouurcingg fee福利费 Empployeee beneefits/welfaare会议费 Cofferemcce加班餐费 Sppeciall dut

55、iies市内交通费 BBusineess trraveliing通讯费 Corrrespoondencce电话费 Corrrespoondencce水电取暖费 WWater and SSteam税费 Taxees andd duess租赁费 Rennt管理费 Maiintenaance车辆维护费 VVehiclles maaintennance油料费 Vehhicless mainntenannce培训费 Eduucatioon andd traiining接待费 Enttertaiinmentt图书、印刷费 Bookss and printting运费 Trannspotaation保险费

56、Inssurancce preemium支付手续费 CCommisssion杂费 Sunddry chhargess折旧费 Deppreciaation expennse机物料消耗 AArticlle of consuumptioon劳动保护费 LLabor proteectionn feess季节性停工损失失 Losss on sseasonnalityy cesssationn4107 劳务务成本 Seervicee costts五、损益类 PProfitt and loss收入 Incoome业务收入 OPPERATIING INNCOME5101 主营营业务收入 Primee oper

57、ratingg reveenue产品销售收入 Saless reveenue服务收入 Seervicee reveenue5102 其他他业务收入 Otherr operratingg reveenue材料销售 Saales mmateriials代购代售包装物出租 WWrappaage leease出让资产使用权权收入 Reemise rightt of aassetss reveenue返还所得税 RReimbuursemeent off incoome taax其他收入 Otther rrevenuue5201 投资资收益 Innvestmment iincomee短期投资收益 Curr

58、eent innvestmment iincomee长期投资收益 Long-term invesstmentt incoome计提的委托贷款款减值准备 Withddrawall of eentrusst loaans reeservees5203 补贴贴收入 Suubsidiize reevenuee国家扶持补贴收收入 Subbsidizze revvenue from counttry其他补贴收入 Otherr subssidizee reveenue5301 营业业外收入 NNON-OPPERATIING INNCOME非货币性交易收收益 Nonn-cashh deall incoome现金溢余 Caash ovveragee处置固定资产净净收益 Neet inccome oon dissposall of ffixed assetts出售无形资产收收益 Inccome oon salles off intaangiblle asssets固定资产盘盈 Fixedd asseets innventoory p