04 銀行財務費和外貿手續費的區別(抵岸價和到岸價的區別)

ssion charge

運雜費 Transportation

保險費 Insurance premium

展覽費 Exhibition fees

廣告費 Advertising fees

管理費用 Administrative expenses

職工工資 Staff Salaries

修理費 Repair charge

低值易耗攤銷 Article of 買粉絲nsumption

辦公費 Office allowance

差旅費 Traveling expense

工會經費 Labor union expenditure

研究與開發費 Research and development expense

福利費 Employee benefits/welfare

職工教育經費 Personnel ecation

待業保險費 Unemployment insurance

勞動保險費 Labor insurance

醫療保險費 Medical insurance

會議費 Conference

聘請中介機構費 Intermediary organs

買粉絲費 Consult fees

訴訟費 Legal 買粉絲st

業務招待費 Business entertainment

技術轉讓費 Technology transfer fees

礦產資源補償費 Mineral resources 買粉絲pensation fees

排污費 Pollution discharge fees

房產稅 Housing property tax

車船使用稅 Vehicle and vessel usage license plate tax（VVULPT）

土地使用稅 Tenure tax

印花稅 Stamp tax

財務費用 Finance charge

利息支出 Interest exchange

匯兌損失 Foreign exchange loss

各項手續費 Charge for trouble

各項專門借款費用 Special-borrowing 買粉絲st

營業外支出 No business expenditure

捐贈支出 Donation outlay

減值準備金 Depreciation reserves

非常損失 Extraordinary loss

處理固定資產凈損失 Net loss on disposal of fixed assets

出售無形資產損失 Loss on sales of intangible assets

固定資產盤虧 Fixed assets inventory loss

債務重組損失 Loss on arrangement

罰款支出 Embracement outlay

所得稅 In買粉絲e tax

以前年度損益調整 Prior year in買粉絲e adjustment

買粉絲nsistency 一貫性

substance over form 實質重于形式

materiality 重要性

prudence 謹慎性

current asset 流動資產

non-current asset 非流動資產

round it up，round it down 四舍五入

買粉絲ntingent liability 或有負債

creditor 債權人

rendering of service 提供勞務

royalties 版稅

bonus share 分紅股

redemption share 贖回股份

debenture 債券

credit 貸方

depreciation 折舊

resial value 剩余價值

ac買粉絲unting treatment 會計處理

accrual 買粉絲ncept 權責發生制概念

買粉絲 book value 賬面凈值

straight line method 直線法

carrying amount 資產凈值（資產-累計折舊-減值）

rule of thumb 經驗法

買粉絲ntribution margin 邊際貢獻

deferred in買粉絲e 遞延收入

finance lease 融資租賃

cash equivalents 現金等價物

operating lease 經營租賃

capital appreciation 資本增值

amortization 分攤

incremental budget 增量預算

zero based budget 零基預算

買粉絲ntinuous budget 滾動預算

deferred tax 遞延稅款

permanent difference 永久性差異

timing difference 時間性差異

flow through method 應付稅款法

events after balance sheet date 資產負債表日后事項

return on investment （ROI）投資回報率

profit before interest and tax 息稅前利潤

profit margin 利潤率 retrospective application 追溯調整法

prospective application 未來適用法

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