外企科目中英文对照 预付帐款-存货 downpayment made for inventories 在途物资 Goods in transit 原材料-铝 Raw Material - Aluminium 原材料-其他BOM外辅料 Auxiliary materials not in BOM 包装材料-已列入物料清单 Packaging Material in BOM 包装材料-未列入物料清单 Packaging Material not in BOM 低值易耗品-消耗品 LVA-expendable items 半成品 Semi-finished goods 在制品(生产定单) Work in process(production orders) 产成品 Finished goods 外购商品 Trading goods 存货跌价准备-材料 Provision-value decline of material 存货跌价准备-半成品 Provision-value decline of semi-finished 存货跌价准备-产成品 Provision-value decline of finished good 发出商品 Goods sent out 待摊费用 Deferred expenses 机械及设备租赁 (IFRS) Machinery and equipment lease (IFRS) 机械及设备(IFRS) Machinery and equipment (IFRS) 无形资产减值准备(本地) Provision-impairment loss-intangi. Asset(LOCAL) 经营活动长期待摊费用 Long term operating deferred expenses 短期借款-财务公司 Short-term loan - SAIC Finance 无发票物料应付款项 Payable for material without invoice 应付帐款-寄售 Consignment payables 应付账款-国内 Accounts payable-domestic 应付账款-国外 Accounts payable-foreign 应付账款-关联公司 Accounts payable associated companies 预收账款 Downpayment received 应付工资-上年结转 Salary payable to employee-prior year 应付工资-应计 Accrual salary expenses 应付福利费-应计 Accrued welfare expenses 应交增值税-进项税额 Input VAT 应交增值税-已交税金 VAT paid 应交增值税-转出未交增值税 Transfer-out of unpaid VAT 应交增值税-减免税款 VAT deductions and exemptions 应交增值税-销项税额 Output VAT 应交增值税-出口退税 Refund of export VAT 应交增值税-进项税额转出 Transfer-out of input VAT 应交增值税-出口抵减内销产品应纳税 Export duty deductible-domestic sales 应交增值税-转出多交增值税 Transfer-out of overpaid VAT 应交增值税-未交增值税 Unpaid VAT 应交消费税 excise tax...
