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费用的英文

费用的英文是cost

COST造句：

1、is that this system costs a quarter of a million pounds a year.

每年花费了25万英镑。

2、Research on Air Pollution Abatement Cost Function of Industrial Enterprise

工业企业大气污染治理费用函数的研究。

3、Reduction of assembly costs abd matching with placement machines.

可降低装置成本及配合机器组装。

费用介绍：

费用（expense），是企业在日常活动中发生的会导致所有者权益减少的、与向所有者分配利润无关的经济利益的总流出。是企业所得税法术语，即纳税人为生产、经营商品和提供劳务等所发生的销售（经营）费用、管理费用和财务费用。

一定会计期间会计主体经济利益的减少,是损益表要素之一。企业发生费用的形式是，由于资产流出企业、资产损耗或负债增加而引起所有者权益减少。

但有例外，例如企业所有者抽回投资或企业向所有者分配利润，虽然会引起资产减少或负债增加，并使所有者权益减少，但不属于企业发生费用的经济业务。

费用作为损益类要素的费用，指营业费用。美国财务会计准则委员会便是采用这种狭义的费用概念，将损失作为一项与费用平行的收益表要素。

国际会计准则委员会则采用上述广义的费用概念。会计费用包括直接费用、间接费用和期间费用。期间费用又包括销售费用、管理费用和财务费用。

会计分录中英文对照表

accompanying document

附件

account

账户、科目

account payable

应付账款

account title/ accounting item

会计科目

accounting document/ accounting voucument

会计凭证

accounting element

会计要素

accounting entity

会计主体

accounting entries

会计分录

accounting equation/ accounting identity

会计恒等式

accounting function

会计职能

accounting postulate

会计假设

accounting principle

会计原则

accounting report/accounting statement

会计报表

accounting standard

会计准则

accounting time period concept

会计分期

accounts receivable/ receivables

应收账款

accrual- basis accounting

权责发生制原则

accumulated depreciation

累计折旧

amortization expense/expense not allocated

待摊费用

annual statement

年报

Arthur Andersen Worldwide

安达信全球

assets

资产

balance

余额

balance sheet

资产负债表

begainning balance/ opening balance

期初余额

capital

资本

capital expenditure

资本性支出

capital share

股本

capital surplus

资本公积

cash

现金

cash in bank

银行存款

cash journal

现金日记账

cash on hand

现金

cash system(basis)of accounting/cash-basis princi

收付实现制

certified practicing accountant

注册会计师

comparability principle

可比性原则

compound journal entry

复合分录

conservatism(保守) principle/the prudence(稳健) prin

谨慎性原则

consistency principle

一贯性原则

contingent assets

或有资产

contingent liabilities

或有负债

cost accounting

成本会计

credit balance

贷方余额

credit side

贷方

current investment

短期投资

debit balance

借方余额

debit side

借方

deferred assets

递延资产

deferred liabilities

递延负债

Deloitte Touche Tohmatsu

德勤

depreciable life

折旧年限

depreciation expense

折旧费用

depreciation rate

折旧率

descriptions

摘要

double entry

复式记账

double-entry book-keeping

复式簿记

employee benefits payable

应付福利费

ending balance

期末余额

Ernst& Young International

安永国际

estimateld scrap value

估计残值

exchange gain

汇兑收益

exchange loss

汇兑损失

expenses/charges

费用

factory overhead/manufacturing expense

制造费用

financial accounting

财务会计

financial expense

财务费用

fiscal year/ accounting periods

会计年度

fixed assets

固定资产

floating assets/ current assets

流动资产

floating liabilities/ current liability

流动负债

general ledger

总分类账

going-concern basis

持续经营

goodwill

商誉

historical cost

历史成本

historical cost principle

历史成本原则:

income statement/profit and loss statement

利润表损益表

income tax

所得税

intangible assets

无形资产

international accounting

国际会计

KPMG International

毕马威国际

liabilities

负债

liability dividend/ dividend payable

应付股利

long-term investment

长期投资

long-term liabilities

长期负债

management accounting

管理会计

management expense

管理费用

matching principle

配比原则

materiality principle

重要性原则

monthly statement

月报

negative goodwill

负商誉

net assets

净资产

net cost

净成本

net income

净收益

net income apportionment

利润分配

net proceeds

净收入

net profit

净利润

non-operating gain

营业外收入

non-operating loss

营业外支出

notes payable

应付票据

notes receivable/ receivables

应收票据

objectivity(reliability) principle

客观性原则

obligee/ creditor

债权人

Obligor/ invester

债务人

operating expense

营业费用

operating revenue

营业收入

owner' s equity

所有者权益

period expense

期间费用

perpetual inventory system

永续盘存制

personal property

动产

physical inventory system

实地盘存制

posting document

记账凭证

prepayments/ payment in advance

预付款项

Price Water House Coopers

普华永道

product cost/ output cost

生产成本

product/ finished goods

产成品

profit

利润

profit after tax

税后利润

profit before tax

税前利润

purchase

购货

purchase return and allowances

购货退回与折让

quarterly statement

季报

raw materials

原材料

real estate

不动产

relevance principle

相关性原则

reserve for bad debts/ bad debts expense/provisi

坏帐准备

residual(salvage)value

折余价值(残值)

retains earning

留存收益

revenue expenditure

收益性支出

revenues

收入

sales allowances

销货折让

sales discount

销货折扣

sales invoice

销货发票

sales on account

赊销

sales return

销售退回

sales revenue

销售收入

selling cost

销售成本

selling expense

销售费用

simple ournal entry

简单分录

source document

原始凭证

stable-monetary concept

货币计量

starting-load cost/ organization costs

开办费

statement of cash flow/ cash flow statement

现金流量表

stock on hand/ inventory

存货

stub

存根

subsidiary accounts

明细账户

subsidiary ledger

明细分类账

surplus reserve

盈余公积

T-account/ transfer

T字形账户

tangible assets

有形资产

taxes payable

应交税金

the understandability principle

明晰性原则

timeliness

及时性原则

transaction

交易

traveling expense

差旅费

trial balance

试算平衡

undistributed profits/ undivided profits

未分配利润

unearned revenue

预收款项

unrelated business income

营业外收益

useful life

使用年限

value added tax

增值税

voucher

付款凭证

wages payable/ salaries payable

应付工资

work in process/ goods in process

在产品

会计科目中英文对照表

现金 Cash in hand

银行存款 Cash in bank

其他货币资金-外埠存款Other monetary assets- cash in other cities

其他货币资金-银行本票 Other monetary assets- cashier‘s check

其他货币资金-银行汇票 Other monetary assets- bank draft

其他货币资金-信用卡 Other monetary assets- credit cards

其他货币资金-信用证保证金 Other monetary assets- L/C deposit

其他货币资金-存出投资款 Other monetary assets- cash for investment

短期投资-股票投资 Investments- Short term- stocks

短期投资-债券投资 Investments- Short term- bonds

短期投资-基金投资 Investments- Short term- funds

短期投资-其他投资 Investments- Short term- others

短期投资跌价准备 Provision for short-term investment

长期股权投资-股票投资 Long term equity investment- stocks

长期股权投资-其他股权投资 Long term equity investment- others

长期债券投资-债券投资 Long term securities investemnt- bonds

长期债券投资-其他债权投资 Long term securities investment- others

长期投资减值准备 Provision for long-term investment

应收票据 Notes receivable

应收股利 Dividends receivable

应收利息 Interest receivable

应收帐款 Trade debtors

坏帐准备-应收帐款 Provision for doubtful debts- trade debtors

预付帐款 Prepayment

应收补贴款 Allowance receivable

其他应收款 Other debtors

坏帐准备-其他应收款 Provision for doubtful debts- other debtors

其他流动资产 Other current assets

物资采购 Purchase

原材料 Raw materials

包装物 Packing materials

低值易耗品 Low value consumbles

材料成本差异 Material cost difference

自制半成品 Self-manufactured goods

库存商品 Finished goods

商品进销差价 Difference between purchase& sales of commodities

委托加工物资 Consigned processiong material

委托代销商品 Consignment-out

受托代销商品 Consignment-in

分期收款发出商品 Goods on instalment sales

存货跌价准备 Provision for obsolete stocks

待摊费用 Prepaid expenses

待处理流动资产损益 Unsettled G/L on current assets

待处理固定资产损益 Unsettled G/L on fixed assets

委托贷款-本金 Consignment loan- principle

委托贷款-利息 Consignment loan- interest

委托贷款-减值准备 Consignment loan- provision

固定资产-房屋建筑物 Fixed assets- Buildings

固定资产-机器设备 Fixed assets- Plant and machinery

固定资产-电子设备、器具及家具 Fixed assets- Electronic Equipment, furniture and fixtures

固定资产-运输设备 Fixed assets- Automobiles

累计折旧 Accumulated depreciation

固定资产减值准备 Impairment of fixed assets

工程物资-专用材料 Project material- specific materials

工程物资-专用设备 Project material- specific equipment

工程物资-预付大型设备款 Project material- prepaid for equipment

工程物资-为生产准备的工具及器具 Project material- tools and facilities for production

在建工程 Construction in progress

在建工程减值准备 Impairment of construction in progress

固定资产清理 Disposal of fixed assets

无形资产-专利权 Intangible assets- patent

无形资产-非专利技术 Intangible assets- industrial property and know-how

无形资产-商标权 Intangible assets- trademark rights

无形资产-土地使用权 Intangible assets- land use rights

无形资产-商誉 Intangible assets- goodwill

无形资产减值准备 Impairment of intangible assets

长期待摊费用 Deferred assets

未确认融资费用 Unrecognized finance fees

其他长期资产 Other long term assets

递延税款借项 Deferred assets debits

应付票据 Notes payable

应付帐款 Trade creditors

预收帐款 Adanvances from customers

代销商品款 Consignment-in payables

其他应交款 Other payable to government

其他应付款 Other creditors

应付股利 Proposed dividends

待转资产价值 Donated assets

预计负债 Accrued liabilities

应付短期债券 Short-term debentures payable

其他流动负债 Other current liabilities

预提费用 Accrued expenses

应付工资 Payroll payable

应付福利费 Welfare payable

短期借款-抵押借款 Bank loans- Short term- pledged

短期借款-信用借款 Bank loans- Short term- credit

短期借款-担保借款 Bank loans- Short term- guaranteed

一年内到期长期借款 Long term loans due within one year

一年内到期长期应付款 Long term payable due within one year

长期借款 Bank loans- Long term

应付债券-债券面值 Bond payable- Par value

应付债券-债券溢价 Bond payable- Excess

应付债券-债券折价 Bond payable- Discount

应付债券-应计利息 Bond payable- Accrued interest

长期应付款 Long term payable

专项应付款 Specific payable

其他长期负债 Other long term liabilities

应交税金-所得税 Tax payable- income tax

应交税金-增值税 Tax payable- VAT

应交税金-营业税 Tax payable- business tax

应交税金-消费税 Tax payable- consumable tax

应交税金-其他 Tax payable- others

递延税款贷项 Deferred taxation credit

股本 Share capital

已归还投资 Investment returned

利润分配-其他转入 Profit appropriation- other transfer in

利润分配-提取法定盈余公积 Profit appropriation- statutory surplus reserve

利润分配-提取法定公益金 Profit appropriation- statutory welfare reserve

利润分配-提取储备基金 Profit appropriation- reserve fund

利润分配-提取企业发展基金 Profit appropriation- enterprise development fund

利润分配-提取职工奖励及福利基金 Profit appropriation- staff bonus and welfare fund

利润分配-利润归还投资 Profit appropriation- return investment by profit

利润分配-应付优先股股利 Profit appropriation- preference shares dividends

利润分配-提取任意盈余公积 Profit appropriation- other surplus reserve

利润分配-应付普通股股利 Profit appropriation- ordinary shares dividends

利润分配-转作股本的普通股股利 Profit appropriation- ordinary shares dividends converted to shares

期初未分配利润 Retained earnings, beginning of the year

资本公积-股本溢价 Capital surplus- share premium

资本公积-接受捐赠非现金资产准备 Capital surplus- donation reserve

资本公积-接受现金捐赠 Capital surplus- cash donation

资本公积-股权投资准备 Capital surplus- investment reserve

资本公积-拨款转入 Capital surplus- subsidiary

资本公积-外币资本折算差额 Capital surplus- foreign currency translation

资本公积-其他 Capital surplus- others

盈余公积-法定盈余公积金 Surplus reserve- statutory surplus reserve

盈余公积-任意盈余公积金 Surplus reserve- other surplus reserve

盈余公积-法定公益金 Surplus reserve- statutory welfare reserve

盈余公积-储备基金 Surplus reserve- reserve fund

盈余公积-企业发展基金 Surplus reserve- enterprise development fund

盈余公积-利润归还投资 Surplus reserve- reture investment by investment

主营业务收入 Sales

主营业务成本 Cost of sales

主营业务税金及附加 Sales tax

营业费用 Operating expenses

管理费用 General and administrative expenses

财务费用 Financial expenses

投资收益 Investment income

其他业务收入 Other operating income

营业外收入 Non-operating income

补贴收入 Subsidy income

其他业务支出 Other operating expenses

营业外支出 Non-operating expenses

所得税 Income tax

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