财务会计专业名词解释

1、Kingdee金蝶，企业管理专家EAS财务会计专业术语解释财务会计部李苏霞导读伴随EAS的客户增多，为帮助相关实施人员准确理解总账模块中的相关专业术语特制作本文档。 口常的客户维护中实施人员由于所学专业的限制很难再短时间内一下掌握所有的会计专业术语，给LI 常客户沟通带来困难，以下内容就日常业务中使用的专业名词做出详细的解释。下面按照总账系统的功能：初始化设置、基础数据维护、凭证处理、账簿报表处理、期末处理五 组术语。适用对象初次接触EAS总账模块的开发人员、实施顾问等。请注意：本文件只作为产品介绍之用，不属于您与金蝶签署的任何协议。本文件仅包括金蝶既定策 略、产品及功能方面的信息，不能以本文

2、件作为要求金蝶履行商务条款、产品策略以及开发义务的依 据。本文件内容可能随时变更，恕不另行通知。1.4. 14 账龄(ACCOUNT AGE)是指公司尚未收回的应收账数的时间长度，通常按照1年以内，1-2年，2-3年和3年 以上4个级别来划分。1. 5期末处理1. 5. 1 期末调汇(PERIOD-END EXCHANGE RATE ADJUSTMENT)调整由于外币核算的原因，在会计期末按期末汇率调整外币折合本国货币与日常业务逐笔 折合本国货币时产生的差异。结转损益(GENERATE PROFIT AND LOSS)是指企业在每一会计期末，将各收益类科目的余额转入“本年利润”科目的贷方，将各

3、成 本、费用类科目的余额转入“本年利润”科目的借方。通常有两种结转损益的方法：账结 法、表结法。本年利润(GAIN AND LOSS)指企业在定期间的经营成果，它包括营业利润、投资收益和营业外收支净额。账结法(GENERATE PROFIT AND LOSS FOR BOOK)是指企业在每期结账时，损益类各账户的余额需要结转到“本年利润账户。表结法(GENERATE PROFIT AND LOSS FOR LIST)指企业每期结账时，损益类各账户的余额不需要结转到本年利润”账户，只要结 出各损益类账户的本年累计余额，就可以根据这些余额，逐项填入“损益表 通过“损益表”计算出从年初到本月末止的本

4、年累计利润，只有到年度终了进行 年度决算时，才用“账结法”将损益类账户的全年累计余额转入本年利润账 户。结账(BALANCE THE BOOKS)结账是指在会计期末(月末、季末、年末)将本期应记的经济业务的全部登记入账的基础 上，结算、登记各种账簿本期发生额和期末余额的记账工作。将当前会计期间结束，转入 下一会计期间。自动转账(AUTOTRANS)是指在计算机中预先一次性定义好各个转账分录，然后由计算机自动编制凭证，将指定 账户的发生额或余额利用自动转账公式转入另一指定账户，从而实现凭证数据的自动高 速输入。一、资产类Assets流动资产 Current assets货币资金 Cash and

5、 cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents*100901 外埠存款 Other city Cash in bank,100902 银行本票 Cashiers cheque,100903 银行汇票 Bank draft,100904 信用卡 Credit card,100905 信用证保证金 L/C Guarantee deposits,100906 存出投资款 Refundable deposits1101 短期投资 Short-term inves

6、tments,110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds,110103 基金 Short-term investments - corporate funds,110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇

7、票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购 Supplies pu

8、rchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料本钱差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and s

9、ell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment

10、 on stocks,140101 股票投资 Investment on stocks,140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds,140201 债券投资 Investment on bonds,140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation

11、reserves债权投资减值准备 Bcreditors rights investment depreciation reserves1431 委托贷款 Entrust loans,143101 本金 Principal143102 利息 Interest,143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧

12、 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material,160101 专用材料 Special-purpose material,160102 专用设备 Special-purpose equipment160103 预付大型设备款

13、Prepayments for equipment,160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation r

14、eserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权Patents非专利技术Non-Patents商标权 Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reser

15、ves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income191101 待处理流动资产损溢 Wait deal intangible assets loss or income191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类

16、Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金

17、 Tax payable,217101 应交增值税 value added tax payable,21710101 进项税额 Withholdings on VAT,21710102 已交税金 Paying tax,21710103 转出未交增值税 Unpaid VAT changeover,21710104 减免税款 Tax deduction,21710105 销项税额 Substituted money on VAT,21710106 出 口退税 Tax reimbursement for export,21710107 进项税额转出 Changeover withnoldings o

18、n VAT,21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax,21710109 转出多交增值税 Overpaid VAT changeover,21710110 未交增值税 Unpaid VAT,217102 应交营业税 Business tax payable,217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable,217105 应交所得税 Income tax payable,217106 应交土地增值税 Increment tax

19、on land value payable,217107 应交城市维护建设税 Tax for maintaining and building cities payable,217108 应交房产税 Housing property tax payable,217109 应交土地使用税 Tenure tax payable,217110 应交车船使用税 Vehicle and vessel usage license plate tax(WULPT) payable,217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund

20、in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-t

21、erm loans due over one year2311 应付债券 Bonds payable,231101 债券面值 Face value, Par value,231102 债券溢价 Premium on bonds,231103 债券折价 Discount on bonds,231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one ye

22、ar一年后到期的长期应付 Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类OWNERS EQUITY资本Capita3101 实收资本(或股本)Paid-up capital(or stock)实收资本 Paicl-up capital实收股

23、本Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve,311101 资本(或股本)溢价 Cpital(or Stock) premium,311102 接受捐赠非现金资产准备 Receive non-cash donate reserve,311103 股权投资准备 Stock right investment reserves,311105 拨款转入 Allocate sums changeover in,311106 外币资本折算差额 Foreign currency capital,311107 其

24、他资本公积 Other capital reserve3121 盈余公积 Surplus reserves,312101 法定盈余公积 Legal surplus,312102 任意盈余公积 Free surplus reserves,312103 法定公益金 Legal public welfare fund,312104 储藏基金 Reserve fund,312105 企业开展基金 Enterprise expension fund,312106 利润归还投资 Profits capitalizad on return of investment四、利润Profits3131 本年利润

25、Current year profits3141 利润分配 Profit distribution,314101 其他转入 Otherchengeoverin,314102 提取法定盈余公积 Withdrawal legal surplus,314103 提取法定公益金 Withdrawal legal public welfare funds,314104 提取储藏基金 Withdrawal reserve fund,314105 提取企业开展基金 Withdrawal reserve for business expansion ,314106 提取职工奖励及福利基金 Withdrawal

26、 staff and workers bonus and welfare fund,314107 利润归还投资 Profits capitalizad on return of investment,314108 应付优先股股利 Preferred Stock dividends payable,314109 提取任意盈余公积 Withdrawal other common accumulation fund,314110 应付普通股股利 Common Stock dividends payable,314111 转作资本(或股本)的普通股股利 Common Stock dividends c

27、hange to assets(or stock) ,314115 未分配利润 Undistributed profit.四、本钱类Cost4101 生产本钱 Cost of manufacture,410101 基本生产本钱 Base cost of manufacture,410102 辅助生产本钱 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金 Retirement allowance补贴Bonus外保劳务费Outsour

28、cing fee福利货 Employee benefits/welfare会议费Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence 费 Correspondence水电取暖费Water and Steam税费 Taxes and dues租赁费Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and prin

29、ting运费 Transpotation保险费 Insurance premium支付手续费Commission杂费 Sundry charges折 I日费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation4107 劳务本钱 Service costs五、损益类 Profit and loss收入Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产

30、品销售收入Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入Other revenue5201 投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提

31、的委托贷款减值准备Withdrawal of entrust loans reserves5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益 Net income on disposal of fixed assets出售无形资产收益 Income on sales of intangib

32、le assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出Outlay业务支出 Revenue charges5401主营业务本钱Operating costs产品销售本钱Cost of goods sold服务本钱 Cost of service5402主营业务税金及附加Tax and associate charge营业税Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources ta

33、x土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料本钱Other cost of material sale其他劳务本钱Other cost of service其他业务税金及附加费Other tax and associate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fee

34、s广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资Staff Salaries修理费 Repair charge目录 TOC o 1-5 h z 初始化设置3业务参数初始化设置(Business Parameter Setup ) 3系统参数初始化设置(System Parameter Setup)3报告货币(Reporting Currency)4汇率 (Exchange Rale) 4科目类别 (Account Sort)4损益类科目 (Profit and Loss Accounts ) 4外币统账制(Foreign C

35、urrency F use)4夕卜币分账制(Foreign Currency self-help)4给余式(Settlement Type) 4结算号(Settlement Bill No.)4现金流量工程(Cash Flow Item)4试算平衡 (Trial Balance) 4总账基础资料5凭证类型(Voucher Type) 5原币(Original Currency) 5本位币 (Local Currency ) 5期初汇率 (Period-open Exchange Rate ) 5期末汇率 (Period-end Exchange Rale) 5固定*匚率(Fixed Rate)

36、5浮动汇率(Floating Rate)5外币(Foreign Currency)5直接汇率(Direct Rate)5间接汇率(direct Rate)5会计期间 (Account Period ) 6会计科目(Account) 6.科目级别 (Account Lever) 6表夕卜科目 (Out of Account) 6本钱 (费用) 中心 (Cost Center) 6利润中心(Profit Center) 6本钱对象(Object) 6凭证分录 (Voucher entries ) 6核算工程 (Assistant) 6科目自定义属性(Assistcustomizedproperty

37、 )7辅助账(Assistrecord) 7记账分类(KAClassfication ) 7客商分析码(BizAnaytysisCode )7凭证处理7会计凭证 (Voucher) 7凭证摘要(Description of Voucher) 7凭证套打(Voucher Print user-defined ) 7 低佰易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费

38、 Employee benefits/welfare职工教育经费Personnel education待业保险费 Unemployment insurance劳动保险费Labour insurance医疗保险费 Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费 Consult fees诉讼费Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollu

39、tion discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(WULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation o

40、utlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax借方:DR贷方：CR以前年度损益调整 Prior year income adjustmentconsisten

41、cy 一贯性substance over form 实质重于形式materiality 重要性prudence谨慎性current asset流动资产non-current asset 非流动资产round it up, round it down 四舍五入contingent liability 或有负债creditor债权人rendering of service 提供劳务royalties 版税bonus share 分红股redempte share 赎回股份debenture 债券credit货方 depreciation 折旧residual value 剩余价值accountin

42、g treatment 会计处理accrual concept权责发生制概念 net book value账面净值 straight line method 直线法carrying amount资产净值（资产-累计折旧-减值） rule of thumb 经验法contribution margin 边际贡献deferred income 递延收入finance lease融资租赁 cash equivalents现金等价物operating lease 经营租赁capital appreciation 资本增值amortization 分摊incremental budget 增量预算zer

43、o based budget 零基预算continuous budget 滚动预算deferred tax递延税款 permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date资产负债表日后事项 return on investment (ROI)投资回报率 profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective

44、 application 未来适用法Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs美国注册会计师协会Audit审计Balance sheet资产负债表Bookkeepking 簿记Cash flow prospects现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注

45、册会计师Cost accounting 本钱会计External users外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准那么委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原贝ijGeneral-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal A

46、uditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statemen

47、t of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation勾稽关系Assets资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle本钱原那么Creditor债权人Deflation通货紧缩Disclosure 批零Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-conc

48、ern assumption 持续经营假设Inflation通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity所有者权益Partnership合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockhol

49、ders equity 股东权益Window dressing 门面粉饰财会名词汉英对照表(1 )会计与会计理论会计 accounting决策人 Decision Maker投资人Investor股东 Shareholder债权人Creditor财务会计 Financial Accounting管理会计 Management Accounting本钱会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant国际会计准那么委员会IASC美国注册会计师协会A

50、ICPA 财务会计准那么委员会FASB管理会计协会IMA 美国会计学会AAA税务稽核署IRS独资企业 Proprietorship合伙人企业Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原那么 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Ass

51、umption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity ( Going-concern ) Assumption会计分期假设 Time-period Assumption资产Asset负债 Liability业主权益Owners Equity收入 Revenue费用 Expense收益Income亏损Loss历史本钱原那么Cost Principle收入实现原那么Revenue Principle配比原那么 Matching Principle全面披露原那么 Full-disclosure ( Reporting ) Principl

52、e客观性原那么 Objective Principle一致性原那么 Consistent Principle可比性原那么 Comparability Principle重大性原那么 Materiality Principle稳健性原那么 Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retaine

53、d Earning TOC o 1-5 h z 汇总打印 (Consolidated Print) 7连查明细账 (Co-Inquiring Ledger) 7附件 (Attachment) 7内部往来 (interior account cussent) 7审核凭证(Approve) 8反审核凭证 (Reverse Approve ) 8凭证过账(Posting)8凭证反过账 (Reverse Posting )8凭证冲销 (Reverse Voucher) 8记账口期(bookDate)8业务日期(hizDate) 8凭证汇总表 (ReportVoucherGeneralList) 8总账

54、账簿报表处理8账簿(Rooks) 8总分类账簿(General Ledger) 8明细分类账(Subsidiary Ledger) 9试算平衡表(7rial Balance)9多栏账 (Columnar Journal) 9数量金额账(Quantity and Amount Rook) 9日报表 (Jounuil) 9现金日记账(Ccish Book ) 9银行存款日记账(Bank Book ) 9科目余额表(Balance List) 9发生额(Period Total) 9余额(Balance) 9往来对账单(AcctCussenlCheckUI)9账龄 (AccountAge)10期末处

55、理10期末调汇(Period-end Exchange Rate Adjustment) 10结转损益(Generale Profit and Loss)10本年利润(Gain and Loss)/0账结法(Generate Profit and Loss for book)10表结法(Generate Profit and Loss for list)10结账 (Balance the Books )10 HYPERLINK l bookmark8 o Current Document 自动转账(AutoTrans ) Il初始化设置业务参数初始化设置(BUSINESS PARAMETER

56、SETUP)设置涉及业务类的数据参数，例如：外币分账制、期末结账要求损益类科目余额为零等。1. 1.2系统参数初始化设置(SYSTEM PARAMETER SETUP)设置涉及系统类的数据参数，例如：打印预览设置、页面设置等。(2)会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证 Source Document日记帐Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡T

57、rial Balance现金收款日记帐Cash receipt journal现金付款日记帐 Cash disbursements journal销售日i己帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录 Adjusting entries结帐 Closing entries(3)现金与应收帐款现金Cash 银行存款Cash in bank摩存现金Cash in hand流动资产 Current assets偿债基金Sinking fund定额备用金 Imprest petty cash支票 Che

58、ck ( cheque )银行对帐单Bank statement银行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣Cash discount销售退回及折让 Sales return and allo

59、wance坏帐费用 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人Maker受款人Payee本金 Principal利息率 Interest rate到期日 Maturity d

60、ate本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee(4 )存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销 Consignment寄销人Consignor承销人Consignee定期盘存 Periodic invent