五、損益類 Profit and loss

　　收入 Income

　　業(yè)務(wù)收入 OPERATING INCOME

　　主營業(yè)務(wù)收入 Prime operating revenue

　　產(chǎn)品銷售收入 Sales revenue

　　服務(wù)收入 Service revenue

　　其他業(yè)務(wù)收入 Other operating revenue

　　材料銷售 Sales materials

　　代購代售

　　包裝物出租 Wrappage lease

　　出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue

　　返還所得稅 Reimbursement of income tax

　　其他收入 Other revenue

　　投資收益 Investment income

　　短期投資收益 Current investment income

　　長期投資收益 Long-term investment income

　　計提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves

　　補貼收入 Subsidize revenue

　　國家扶持補貼收入 Subsidize revenue from country

　　其他補貼收入 Other subsidize revenue

　　營業(yè)外收入 NON-OPERATING INCOME

　　非貨幣性交易收益 Non-cash deal income

　　現(xiàn)金溢余 Cash overage

　　處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets

　　出售無形資產(chǎn)收益 Income on sales of intangible assets

　　固定資產(chǎn)盤盈 Fixed assets inventory profit

　　罰款凈收入 Net amercement income

　　支出 Outlay

　　業(yè)務(wù)支出 Revenue charges

　　主營業(yè)務(wù)成本 Operating costs

　　產(chǎn)品銷售成本 Cost of goods sold

　　服務(wù)成本 Cost of service

　　主營業(yè)務(wù)稅金及附加 Tax and associate charge

　　營業(yè)稅 Sales tax

　　消費稅 Consumption tax

　　城市維護建設(shè)稅 Tax for maintaining and building cities

　　資源稅 Resources tax

　　土地增值稅 Increment tax on land value

　　5405 其他業(yè)務(wù)支出 Other business expense

　　銷售其他材料成本 Other cost of material sale

　　其他勞務(wù)成本 Other cost of service

　　其他業(yè)務(wù)稅金及附加費 Other tax and associate charge

　　費用 Expenses

　　營業(yè)費用 Operating expenses

　　代銷手續(xù)費 Consignment commission charge

　　運雜費 Transpotation

　　保險費 Insurance premium

　　展覽費 Exhibition fees

07年注冊會計師考生必看：如何一次性通過五門