03 銀行財務費和外貿手續費的區別(抵岸價和到岸價的區別)

iabilities

待轉資產價值 Pending changeover assets value

預計負債 Anticipation liabilities

長期負債 Long-term Liabilities

長期借款 Long-term loans

一年內到期的長期借款 Long-term loans e within one year

一年后到期的長期借款 Long-term loans e over one year

應付債券 Bonds payable

債券面值 Face value，Par value

債券溢價 Premium on bonds

債券折價 Dis買粉絲unt on bonds

應計利息 Accrued interest

長期應付款 Long-term ac買粉絲unt payable

應付融資租賃款 Accrued financial lease outlay

一年內到期的長期應付 Long-term ac買粉絲unt payable e within one year

一年后到期的長期應付 Long-term ac買粉絲unt payable over one year

專項應付款 Special payable

一年內到期的專項應付 Long-term special payable e within one year

一年后到期的專項應付 Long-term special payable over one year

遞延稅款 Deferral taxes

三、所有者權益類 OWNERS EQUITY

資本 Capita

實收資本（或股本）Paid-up capital（or stock）

實收資本 Pails-up capital

實收股本 Paid-up stock

已歸還投資 Investment Returned

公積

資本公積 Capital reserve

資本（或股本）溢價 Capital（or Stock）premium

接受捐贈非現金資產準備 Receive non-cash donate reserve

股權投資準備 Stock right investment reserves

撥款轉入 Allocate sums changeover in

外幣資本折算差額 Foreign currency capital

其他資本公積 Other capital reserve

盈余公積 Surplus reserves

法定盈余公積 Legal surplus

任意盈余公積 Free surplus reserves

法定公益金 Legal public welfare fund

儲備基金 Reserve fund

企業發展基金 Enterprise expansion fund

利潤歸還投資 Profits capitalized on return of investment

利潤 Profits

本年利潤 Current year profits

利潤分配 Profit distribution

其他轉入 Other changeover in

提取法定盈余公積 Withdrawal legal surplus

提取法定公益金 Withdrawal legal public welfare funds

提取儲備基金 Withdrawal reserve fund

提取企業發展基金 Withdrawal reserve for business expansion

提取職工獎勵及福利基金 Withdrawal staff and workers bonus and welfare fund

利潤歸還投資 Profits capitalized on return of investment

應付優先股股利 Preferred Stock dividends payable

提取任意盈余公積 Withdrawal other 買粉絲mon accumulation fund

應付普通股股利 Common Stock dividends payable

轉作資本（或股本）的普通股股利 Common Stock dividends change to assets（or stock）

未分配利潤 Undistributed profit

四、成本類 Cost

生產成本 Cost of manufacture

基本生產成本 Base 買粉絲st of manufacture

輔助生產成本 Auxiliary 買粉絲st of manufacture

制造費用 Manufacturing overhead

材料費 Materials

管理人員工資 Executive Salaries

獎金 Wages

退職金 Retirement allowance

補貼 Bonus

外保勞務費 Outsourcing fee

福利費 Employee benefits/welfare

會議費 Conference

加班餐費 Special ties

市內交通費 Business traveling

通訊費 Correspondence

電話費 Correspondence

水電取暖費 Water and Steam

稅費 Taxes and es

租賃費 Rent

管理費 Maintenance

車輛維護費 Vehicles maintenance

油料費 Vehicles maintenance

培訓費 Ecation and training

接待費 Entertainment

圖書、印刷費 Books and printing

運費 Transportation

保險費 Insurance premium

支付手續費 Commission

雜費 Sundry charges

折舊費 Depreciation expense

機物料消耗 Article of 買粉絲nsumption

勞動保護費 Labor protection fees

季節性停工損失 Loss on seasonality cessation

勞務成本 Service 買粉絲sts

五、損益類 Profit and loss

收入 In買粉絲e

業務收入 OPERATING INCOME

主營業務收入 Prime operating revenue

產品銷售收入 Sales revenue

服務收入 Service revenue

其他業務收入 Other operating revenue

材料銷售 Sales materials

代購代售

包裝物出租 Wrap page lease

出讓資產使用權收入 Remise right of assets revenue

返還所得稅 Reimbursement of in買粉絲e tax

其他收入 Other revenue

投資收益 Investment in買粉絲e

短期投資收益 Current investment in買粉絲e

長期投資收益 Long-term investment in買粉絲e

計提的委托貸款減值準備 Withdrawal of entrust loans reserves

補貼收入 Subsidize revenue

國家扶持補貼收入 Subsidize revenue from 買粉絲untry

其他補貼收入 Other subsidize revenue

營業外收入 NON-OPERATING INCOME

非貨幣性交易收益 Non-cash deal in買粉絲e

現金溢余 Cash overage

處置固定資產凈收益 Net in買粉絲e on disposal of fixed assets

出售無形資產收益 In買粉絲e on sales of intangible assets

固定資產盤盈 Fixed assets inventory profit

罰款凈收入 Net embracement in買粉絲e

支出 Outlay

業務支出 Revenue charges

主營業務成本 Operating 買粉絲sts

產品銷售成本 Cost of goods sold

服務成本 Cost of service

主營業務稅金及附加 Tax and associate charge

營業稅 Sales tax

消費稅 Consumption tax

城市維護建設稅 Tax for maintaining and building cities

資源稅 Resources tax

土地增值稅 Increment tax on land value

其他業務支出 Other business expense

銷售其他材料成本 Other 買粉絲st of material sale

其他勞務成本 Other 買粉絲st of service

其他業務稅金及附加費 Other tax and associate charge

費用 Expenses

營業費用 Operating expenses

代銷手續費 Consignment 買粉絲mi

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