会计英语专业词汇

会计英语专业词汇PAGE会计英语专业词汇PAGE10/19帐目名词一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents现金Cash银行存款Cashinbank其他货币资金Othercashandcashequivalents外埠存款OthercityCashinbank银行本票Cashier''scheque银行汇票Bankdraft信用卡Creditcard信用证保证金L/CGuaranteedeposits存出投资款Refundabledeposits短期投资Short-terminvestments股票Short-terminvestmentsstock债券Short-terminvestmentscorporatebonds基金Short-terminvestments-corporatefunds其他Short-terminvestmentsother短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款Accountreceivable应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable其他应收款Othernotesreceivable坏账准备Baddebtreserves预付账款Advancemoney应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories物资采购Suppliespurchasing原材料Rawmaterials包装物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差异Materialscostvariance自制半成品Semi-Finishedgoods库存商品Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice委托加工物资Workinprocess-outsourced委托代销商品Trusttoandsellthegoodsonacommissionbasis受托代销商品Commissionedandsellthegoodsonacommissionbasis存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsbystages待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment长期股权投资Long-terminvestmentonstocks股票投资Investmentonstocks其他股权投资Otherinvestmentonstocks长期债权投资Long-terminvestmentonbonds债券投资Investmentonbonds其他债权投资Otherinvestmentonbonds长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor''srightsinvestmentdepreciationreserves委托贷款Entrustloans本金Principal利息Interest减值准备Depreciationreserves固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement累计折旧Accumulateddepreciation固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationreserves工程物资Projectgoodsandmaterial专用材料Special-purposematerial专用设备Special-purposeequipment预付大型设备款Prepaymentsforequipment为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject在建工程减值准备Construction-in-processdepreciationreserves固定资产清理Liquidationoffixedassets无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权TrademarksTradenames著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备IntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome待处理财产损溢Waitdealassetslossorincome待处理流动资产损溢Waitdealintangibleassetslossorincome待处理固定资产损溢Waitdealfixedassetslossorincome二、负债类Liability短期负债Currentliability短期借款Short-termborrowing应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应付账款Accountpayable预收账款Depositreceived代销商品款Proxysalegoodsrevenue应付工资Accruedwages应付福利费Accruedwelfarism应付股利Dividendspayable应交税金Taxpayable应交增值税valueaddedtaxpayable进项税额WithholdingsonVAT已交税金Payingtax转出未交增值税UnpaidVATchangeover减免税款Taxdeduction销项税额SubstitutedmoneyonVAT出口退税Taxreimbursementforexport进项税额转出ChangeoverwithnoldingsonVAT出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax转出多交增值税OverpaidVATchangeover未交增值税UnpaidVAT应交营业税Businesstaxpayable应交消费税Consumptiontaxpayable应交资源税Resourcestaxpayable应交所得税Incometaxpayable应交土地增值税Incrementtaxonlandvaluepayable应交城市维护建设税Taxformaintainingandbuildingcitiespayable应交房产税Housingpropertytaxpayable应交土地使用税Tenuretaxpayable应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable应交个人所得税Personalincometaxpayable其他应交款Otherfundinconformitywithpaying其他应付款Otherpayables预提费用Drawingexpenseinadvance其他负债Otherliabilities待转资产价值Pendingchangeroverassetsvalue预计负债Anticipationliabilities长期负债Long-termLiabilities长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear应付债券Bondspayable债券面值Facevalue,Parvalue债券溢价Premiumonbonds债券折价Discountonbonds应计利息Accruedinterest长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long-termaccountpayableduewithinoneyear一年后到期的长期应付Long-termaccountpayableoveroneyear专项应付款Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyear一年后到期的专项应付Long-termspecialpayableoveroneyear递延税款Deferraltaxes三所有者权益类OWNERS''EQUITY资本Capita实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock已归还投资InvestmentReturned公积资本公积Capitalreserve资本(或股本)溢价Cpital(orStock)premium接受捐赠非现金资产准备Receivenon-cashdonatereserve股权投资准备Stockrightinvestmentreserves拨款转入Allocatesumschangeoverin外币资本折算差额Foreigncurrencycapital其他资本公积Othercapitalreserve盈余公积Surplusreserves法定盈余公积Legalsurplus任意盈余公积Freesurplusreserves法定公益金Legalpublicwelfarefund储备基金Reservefund企业发展基金Enterpriseexpensionfund利润归还投资Profitscapitalizadonreturnofinvestment利润Profits本年利润Currentyearprofits利润分配Profitdistribution其他转入Otherchengeoverin提取法定盈余公积Withdrawallegalsurplus提取法定公益金Withdrawallegalpublicwelfarefunds提取储备基金Withdrawalreservefund提取企业发展基金Withdrawalreserveforbusinessexpansion提取职工奖励及福利基金Withdrawalstaffandworkers''bonusandwelfarefund利润归还投资Profitscapitalizadonreturnofinvestment应付优先股股利PreferredStockdividendspayable提取任意盈余公积Withdrawalothercommonaccumulationfund应付普通股股利CommonStockdividendspayable转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)未分配利润Undistributedprofit四、成本类Cost生产成本Costofmanufacture基本生产成本Basecostofmanufacture辅助生产成本Auxiliarycostofmanufacture制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation劳务成本Servicecosts五、损益类Profitandloss收入Income业务收入OPERATINGINCOME主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue其他业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserves补贴收入Subsidizerevenue国家扶持补贴收入Subsidizerevenuefromcountry其他补贴收入Othersubsidizerevenue营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities资源税Resourcestax土地增值税Incrementtaxonlandvalue5405其他业务支出Otherbusinessexpense销售其他材料成本Othercostofmaterialsale其他劳务成本Othercostofservice其他业务税金及附加费Othertaxandassociatecharge费用Expenses营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense福利费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost营业外支出Nonbusinessexpenditure捐赠支出Donationoutlay减值准备金Depreciationreserves非常损失Extraordinaryloss处理固定资产净损失Netlossondisposaloffixedassets出售无形资产损失Lossonsalesofintangibleassets固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出Amercementoutlay所得税Incometax以前年度损益调整Prioryearincomeadjustment1.部门的称谓市场部Marketing销售部SalesDepartment（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 CustomerService，例如客服员叫CSR，Rforrepresentative人事部HumanResource行政部Admin.财务部Finance&Accounting产品供应ProductSupply，例如产品调度员叫 PS Planner2，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，GeneralManager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees总监Director总会计师FinanceController高级Senior如高级经理为 SeniorManager营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees广告费Advertisingfees管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense福利费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost会计常用词汇accountantgenaral会计主任accountbalancde结平的帐户accountbill帐单accountbooks帐accountclassification帐户分类accountcurrent往来帐accountformofbalancesheet帐户式资产负债表accountformofprofitandlossstatement帐户式损益表accountpayable应付帐款accountreceivable应收帐款accountofpayments支出表accountofreceipts收入表accounttitle帐户名称，会计科目accountingyear或financialyear会计年度accountspayableledger应付款分类帐Accountingperiod（会计期间）arerelatedtospecifictimeperiods,typicallyoneyear（通常是一年)资产负债表：balancesheet可以不大写b利润表：incomestatements(orstatementsofincome)利润分配表：retainedearnings现金流量表：cashflows国际会计术语英汉对照Account帐户Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Costaccounting成本会计Externalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测Generallyacceptedaccountingprinciples公认会计原则General-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设Inflation通货膨涨Investingactivities投资活动Liabilities负债Negativecashflow负现金流量Operatingactivities经营活动Owner'sequity所有者权益Partnership合伙企业Positivecashflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorship独资企业Solvency清偿能力Stable-dollarassumption稳定货币假设StockholdersStockholders'equity股东权益Windowdressing门面粉饰Account帐会计:支票用语支票薄 chequebook支票陈票人 chequedrawer持票人 chequeholder不记名支票 chequetobearer/bearercheque记名支票/认人支票 chequetoorder到期支票 antedatedcheque未到期支票 postdatedcheque保付支票 certifiedcheque未获兑现支票，退票 returnedcheque横线支票 crossedcheque普通横线generalcrossing特别横线specialcrossing空白支票blankcheque失效支票，过期支票stalecheque普通支票opencheque0（0）aer0，0，s0（0）aer0，0，s支票换现金/兑现tocashacheque清理票款 toclearacheque保证兑现 tocertifyacheque填写支票数额 tofillupacheque支票上划线 tocrossacheque开发支票 tomakeoutacheque签发支票，开立支票 todrawacheque/toissueacheque透支支票 tooverdrawacheque背书支票 toendorseacheque请付票款/清付票款 topayacheque/tohonouracheque支票退票 todishonouracheque拒付支票 torefuseacheque拒付支票 tostoppaymentofacheque提示要求付款 topresentforpayment见票即付持票人 payabletobearer支付指定人 payabletoorder已过期/无效 outofdate/stale请给出票人 R/D/refertodrawer存款不足 N/S/N.S.F./notsufficientfunds/I/F/insufficientfunds文字与数字不一致 wordsandfiguresdiffer支票交换时间已过 accountclosed更改处应加盖印章 alterationsrequireinitials交换时间已过 effectsnotcleared停止付款 paymentstopped支票毁损 chequemutilated会计账目用语对账单，结单 statementofaccount往来账户，活期存款账户，流通账 accountcurrent经常账户 currentaccount销货账 accountsales两人共有之银行账户 jointaccount应收[未清]账款；未付账单，未结算账目 outstandingaccount贷方账项 creditaccount借方账项 debtoraccount应付账 accountpayable应收账 accountreceivable新交易||新账 newaccount未决账||老账 oldaccount现金账 cashaccount流水账 runningaccount暂记账||未定账 suspenseaccount逾期账款，过期未付账款||延滞账 overdueaccount||pastdueaccount杂项账户 sundryaccount详细账单||明细表 detailaccount坏账 badaccount会计项目 titleofaccount会计薄||账薄 营业报告书||损益计算表 accountofbusiness||businessreport借贷细账||交验账 accountrendered明细账 accountstated与...银行开立一户头 toopenanaccountwith与……继续交易，与……有账务往来 tokeepaccountwith继续记账 tokeepaccount与……有交易 tohaveanaccountwith作成会计账||有往来账项 tomakeoutanaccountwith清算||清理债务 tomakeupanaccount与……停止交易 tocloseone'saccountwith结账 tocloseanaccount请求付账 toaskanaccount||todemandanaccount结清差额 tobalancetheaccountwith清算 tosettleanaccount||toliquidateanaccount||tosquareanaccount审查账目||监查账目 toauditanaccount检查账目 toexamineanaccount转入A的账户 tochargetheamounttoA'saccount先付…… topayonaccount代理某人||为某人 onone'saccount||onaccountofone算||独立账目 onone'sownaccount由某人收益并负风险 onone'saccountandrisk||forone'saccountandrisk由某人负担 forone'saccount||foraccountofone按某人指示||列入某人账户 byorderandforaccountofone列入5月份账目 forMayaccount报账 renderanaccount销售费用明细表(中/英)会外工02表附表 单位：元行次本年计划本月实际上年实际项目实际 工资 折旧费 修理费 物料消低值易耗品摊销 办公费 差旅费 销售佣金 代销手续费 运输费装卸费 包装费 保险费 广告费 租赁费 销售服务费 其合计 ★本信息仅供参考。STATEMENTOFMARKETINGEXPENSESSTATEMENTOFMARKETINGEXPENSESFROMAJI-02Sup.5FortheyearendedJULY.31,1998MONETARYUNIT:YUAN ITEMSLINENO.THISYEAR'STHISMONTH'SLASTYEAR'S PLANACTUALACTUAL Salariesandwages Repairs Suppliesconsumed Amortizationoflowcostandshortlivedarticles Officeexpenses TravellingCommission Consignmenthandingfee TransportationLoadingandunloading Packaging InsuranceAdvertising Rental Salesservicefee TOTAL利润分配表(中-英)利润分配表 会外工02表-1lin单位元AJI 行次 本年实际 上年实际 项目实际 净利润 减:职工奖励福利基金储备基金: 企业发展基金 利润转作投资 加:年初未分配利润 已补亏损可供分配的利润 减:已分配股利 其中:中方股利 外方股利 利润还投资年末未分配利润★本信息仅供参考。STATEMENTOFPROFITAPPROPIATIONSTATEMENTOFPROFITAPPROPIATION FROMAJI-02Sup.1 FortheyearendedDEC.31,1996 MONETARYUNIT:YUAN ITEMS LINENO. THISYEAR'S LASTYEAR'SACTUAL ACTUAL Netincome Less:Staffandworkers'bonusandwelfarefund Reservefund EnterpriseexpansionfundProfitreinvestment Add:UndistributableprofitsatbeginningofyearRecoveryaccumulatedlosses Profitavailablefordistributiontoowners Less:Dividendsdeclared Including:ChineseinvestmentForeigninvestment ProfitscapitalizedonreturnofinvestmentUndistributedprofitsatendofyear利润表(中/英)编制单位：_年月 单位：项目 本月数 本年累计数 一、主营业务收入 1957000 减：主营业务成本 1136719 主营务税金及附加37493.24 二、主营业务利润（亏损以“-”号填列） 782787.76 加:其他业务利润（亏损以“-”号填列） 8677.2减营业费用 38355 管理费用 270174.96 财务费用 21389.1 三营业利（亏损以号填列）461545.9 加投资收（亏损以“-”号填列） 42500 补贴收入 营业外收入 32269.23减：营业外支出 133628.5 四、利润总额（亏损总额以“ -”号填列） 402686.63 减：所得税66886.59五、净利润（净亏损以“-”号填列） 补充资料：项目 本年累计数 上年实际数 1.出售、处置部门或被投资单位所得收益 2.自然灾害发生的损失3.会计政策变更增加（或减少）利润总额 4.会计估计变更增加（或减少）利润总额 5.债务重损失 6.其他[YourCompanyName] IncomeStatement FortheYearEnded[MmmmDd,200X]Revenue: GrossSales $0.00Less:SalesReturnsandAllowances $0.00 NetSales $0.00CostofGoodsSold: BeginningInventory Add: Purchases $0.00 Freight-in $0.00DirectLabor $0.00 IndirectExpenses $0.00$0.00 Less: EndingInventory $0.00 CostofSold $0.00 GrossProfit（Loss）$0.00 Expenses: Advertising Amortization $0.00 BadDebts $0.00 BankCharges $0.00 CharitableContributions $0.00Commissions $0.00 ContractLabor $0.00 CreditFees $0.00 DeliveryExpenses $0.00 Depreciation$0.00 DuesandSubscriptions $0.00 Insurance Interest $0.00 Maintenance $0.00Miscellaneous $0.00 OfficeExpenses $0.00 Supplies $0.00 Payroll$0.00 PermitsandLicenses $0.00 Postage $0.00 ProfessionalFees$0.00 Property$0.00 Rent $0.00Repairs $0.00 Telephone $0.00 Travel Utilities $0.00 VehicleExpenses $0.00Wages $0.00 TotalExpenses $0.00NetOperatingIncome $0.00 OtherIncome:Gain（Loss）onSaleofAssets $0.00 InterestIncomeNet

$0.00 Total Other Income

$0.00Income（Loss） $0.00制造费用明细表(中/英)制造费用明细表 会外工02表附表Sup.4 年月日单位：元AJI 项目实际 行次 本年计划 本月实际 上年实际 工资 折旧修理费物料消耗 低值易耗品摊销 劳动保护费 水电费办公费交际应酬费 差旅费 运输费 保险费 租赁费设计制图费 试验检验费 环境保护费 蒸汽2MPa 汽0.4MPa循环水 氮气 压缩空气 仪表空气 沉淀水污水脱盐水 煤气 其他 合计★本信息仅供参考。STATEMENTOFMANUFACTURINGEXPENSES FROMAJI-02Sup.4 FortheyearendedJULY.31,1998 MONETARYUNIT:YUAN LINENO. THISYEAR'S THISMONTH'S LASTYEAR'S PLAN ACTUAL ACTUAL SalariesandwagesDepreciation Repairs SuppliesconsumedAmortizationoflow costandshortlivedarticles protection Waterandelectricity OfficeexpensesEntertainment Travelling Transportation Rental Designanddrawing Experimentandinspection Environmentprotection 20Barsteam 4Barsteam Coolingwater Nitrogen CompressedControlair Processwater WastewaterDemineralizedwater Fuelgas Micellaneous TOTAL管理费用明细表(英/中)管理费用明细表 会外工02表附表6inCit 年月日单位：元AJI行次本年计划本月实际上年实际项目实际公司经费其中:工资折旧费修理费物料损耗低值易耗品摊销劳动保护费办公费差旅费 运输费保险费交通费工会经费董事会费顾问费 诉讼费交际应酬费税金场地使用费技术转让费无形资产摊销其他资产摊销职工培训费研究开发费坏帐损失存货盘亏（减盘盈）外籍人员费汽油通讯费其他合计★本信息仅供参考。STATEMENTOFGENERALANDADMINSTRATIVEEXPENSESFROMAJI-02Sup.6FortheyearendedJULY.31,1998 MONETARYUNIT:YUAN ITEMSTHISYEAR'STHISMONTH'S LASTYEAR'S LINENO. PLAN ACTUAL ACTUAL CompanyexpensesIncluding:Salariesandwages Depreciation Suppliesconsumed AmortizationoflowvaluearticlesLaborprotection Officeexpenses TravellingTransportation Insurance Expenses Laboruniondues Boardofdirectors'expenses ConsultingfeesLitigationfees Entertainmentfees Taxes occupancyfees Technologytransferfee Amortizationofintangibleassets Amortizationofotherassets Staffandworkers'trainingexpenses ResearchanddevelopmentexpensesBaddebts Inventoryshortage（lessoverage） DelegatesExpenses Gasoli