代码 |
名称 |
英译 |
1 |
资产 |
assets |
11~ 12 |
流动资产 |
current assets |
111 |
现金及约当现金 |
cash and cash equivalents |
1111 |
库存现金 |
cash on hand |
1112 |
零用金/周转金 |
petty cash/revolving funds |
1113 |
银行存款 |
cash in banks |
1116 |
在途现金 |
cash in transit |
1117 |
约当现金 |
cash equivalents |
1118 |
其它现金及约当现金 |
other cash and cash equivalents |
112 |
短期投资 |
short-term investment |
1121 |
短期投资-股票 |
short-term investments-stock |
1122 |
短期投资-短期票券 |
short-term investments-short-term notes and bills |
1123 |
短期投资-政府债券 |
short-term investments-government bonds |
1124 |
短期投资-受益凭证 |
short-term investments-beneficiary certificates |
1125 |
短期投资-公司债 |
short-term investments-corporate bonds |
1128 |
短期投资-其它 |
short-term investments-other |
1129 |
备抵短期投资跌价损失 |
allowance for reduction of short-term investment to market |
113 |
应收票据 |
notes receivable |
1131 |
应收票据 |
notes receivable |
1132 |
应收票据贴现 |
discounted notes receivable |
1137 |
应收票据-关系人 |
notes receivable-related parties |
1138 |
其它应收票据 |
other notes receivable |
1139 |
备抵呆帐-应收票据 |
allowance for uncollec-tible accounts-notes receivable |
114 |
应收帐款 |
accounts receivable |
1141 |
应收帐款 |
accounts receivable |
1142 |
应收分期帐款 |
installment accounts receivable |
1147 |
应收帐款-关系人 |
accounts receivable-related parties |
1149 |
备抵呆帐-应收帐款 |
allowance for uncollec-tible accounts-accounts receivable |
118 |
其它应收款 |
other receivables |
1181 |
应收出售远汇款 |
forward exchange contract receivable |
1182 |
应收远汇款-外币 |
forward exchange contract receivable-foreign currencies |
1183 |
买卖远汇折价 |
discount on forward ex-change contract |
1184 |
应收收益 |
earned revenue receivable |
1185 |
应收退税款 |
income tax refund receivable |
1187 |
其它应收款-关系人 |
other receivables-related parties |
1188 |
其它应收款-其它 |
other receivables-other |
1189 |
备抵呆帐-其它应收款 |
allowance for uncollec-tible accounts-other receivables |
121~122 |
存货 |
inventories |
1211 |
商品存货 |
merchandise inventory |
1212 |
寄销商品 |
consigned goods |
1213 |
在途商品 |
goods in transit |
1219 |
备抵存货跌价损失 |
allowance for reduction of inventory to market |
1221 |
制成品 |
finished goods |
1222 |
寄销制成品 |
consigned finished goods |
1223 |
副产品 |
by-products |
1224 |
在制品 |
work in process |
1225 |
委外加工 |
work in process-outsourced |
1226 |
原料 |
raw materials |
1227 |
物料 |
supplies |
1228 |
在途原物料 |
materials and supplies in transit |
1229 |
备抵存货跌价损失 |
allowance for reduction of inventory to market |
125 |
预付费用 |
prepaid expenses |
1251 |
预付薪资 |
prepaid payroll |
1252 |
预付租金 |
prepaid rents |
1253 |
预付保险费 |
prepaid insurance |
1254 |
用品盘存 |
office supplies |
1255 |
预付所得税 |
prepaid income tax |
1258 |
其它预付费用 |
other prepaid expenses |
126 |
预付款项 |
prepayments |
1261 |
预付货款 |
prepayment for purchases |
1268 |
其它预付款项 |
other prepayments |
128~129 |
其它流动资产 |
other current assets |
1281 |
进项税额 |
VAT paid ( or input tax) |
1282 |
留抵税额 |
excess VAT paid (or overpaid VAT) |
1283 |
暂付款 |
temporary payments |
1284 |
代付款 |
payment on behalf of others |
1285 |
员工借支 |
advances to employees |
1286 |
存出保证金 |
refundable deposits |
1287 |
受限制存款 |
certificate of deposit-restricted |
1291 |
递延所得税资产 |
deferred income tax assets |
1292 |
递延兑换损失 |
deferred foreign exchange losses |
1293 |
业主往来(股东往来) |
owners'(stockholders') current account |
1294 |
同业往来 |
current account with others |
1298 |
其它流动资产-其它 |
other current assets-other |
13 |
基金及长期投资 |
funds and long-term investments |
131 |
基金 |
funds |
1311 |
偿债基金 |
redemption fund (or sinking fund) |
1312 |
改良及扩充基金 |
fund for improvement and expansion |
1313 |
意外损失准备基金 |
contingency fund |
1314 |
退休基金 |
pension fund |
1318 |
其它基金 |
other funds |
132 |
长期投资 |
long-term investments |
1321 |
长期股权投资 |
long-term equity investments |
1322 |
长期债券投资 |
long-term bond investments |
1323 |
长期不动产投资 |
long-term real estate in-vestments |
1324 |
人寿保险现金解约价值 |
cash surrender value of life insurance |
1328 |
其它长期投资 |
other long-term investments |
1329 |
备抵长期投资跌价损失 |
allowance for excess of cost over market value of long-term investments |
14~ 15 |
固定资产 |
property , plant, and equipment |
141 |
土地 |
land |
1411 |
土地 |
land |
1418 |
土地-重估增值 |
land-revaluation increments |
142 |
土地改良物 |
land improvements |
1421 |
土地改良物 |
land improvements |
1428 |
土地改良物-重估增值 |
land improvements-revaluation increments |
1429 |
累积折旧-土地改良物 |
accumulated depreciation-land improvements |
143 |
房屋及建物 |
buildings |
1431 |
房屋及建物 |
buildings |
1438 |
房屋及建物-重估增值 |
buildings-revaluation increments |
1439 |
累积折旧-房屋及建物 |
accumulated depreciation-buildings |
144~146 |
机(器)具及设备 |
machinery and equipment |
1441 |
机(器)具 |
machinery |
1448 |
机(器)具-重估增值 |
machinery-revaluation increments |
1449 |
累积折旧-机(器)具 |
accumulated depreciation-machinery |
151 |
租赁资产 |
leased assets |
1511 |
租赁资产 |
leased assets |
1519 |
累积折旧-租赁资产 |
accumulated depreciation-leased assets |
152 |
租赁权益改良 |
leasehold improvements |
1521 |
租赁权益改良 |
leasehold improvements |
1529 |
累积折旧-租赁权益改良 |
accumulated depreciation-leasehold improvements |
156 |
未完工程及预付购置设备款 |
construction in progress and prepayments for equipment |
1561 |
未完工程 |
construction in progress |
1562 |
预付购置设备款 |
prepayment for equipment |
158 |
杂项固定资产 |
miscellaneous property, plant, and equipment |
1581 |
杂项固定资产 |
miscellaneous property, plant, and equipment |
1588 |
杂项固定资产-重估增值 |
miscellaneous property, plant, and equipment-revaluation increments |
1589 |
累积折旧-杂项固定资产 |
accumulated depreciation-miscellaneous property, plant, and equipment |
16 |
递耗资产 |
depletable assets |
161 |
递耗资产 |
depletable assets |
1611 |
天然资源 |
natural resources |
1618 |
重估增值-天然资源 |
natural resources-revaluation increments |
1619 |
累积折耗-天然资源 |
accumulated depletion-natural resources |
17 |
无形资产 |
intangible assets |
171 |
商标权 |
trademarks |
1711 |
商标权 |
trademarks |
172 |
专利权 |
patents |
1721 |
专利权 |
patents |
173 |
特许权 |
franchise |
1731 |
特许权 |
franchise |
174 |
著作权 |
copyright |
1741 |
著作权 |
copyright |
175 |
计算机软件 |
computer software |
1751 |
计算机软件 |
computer software cost |
176 |
商誉 |
goodwill |
1761 |
商誉 |
goodwill |
177 |
开办费 |
organization costs |
1771 |
开办费 |
organization costs |
178 |
其它无形资产 |
other intangibles |
1781 |
递延退休金成本 |
deferred pension costs |
1782 |
租赁权益改良 |
leasehold improvements |
1788 |
其它无形资产-其它 |
other intangible assets-other |
18 |
其它资产 |
other assets |
181 |
递延资产 |
deferred assets |
1811 |
债券发行成本 |
deferred bond issuance costs |
1812 |
长期预付租金 |
long-term prepaid rent |
1813 |
长期预付保险费 |
long-term prepaid insurance |
1814 |
递延所得税资产 |
deferred income tax assets |
1815 |
预付退休金 |
prepaid pension cost |
1818 |
其它递延资产 |
other deferred assets |
182 |
闲置资产 |
idle assets |
1821 |
闲置资产 |
idle assets |
184 |
长期应收票据及款项与催收帐款 |
long-term notes , accounts and overdue receivables |
1841 |
长期应收票据 |
long-term notes receivable |
1842 |
长期应收帐款 |
long-term accounts receivable |
1843 |
催收帐款 |
overdue receivables |
1847 |
长期应收票据及款项与催收帐款-关系人 |
long-term notes, accounts and overdue receivables-related parties |
1848 |
其它长期应收款项 |
other long-term receivables |
1849 |
备抵呆帐-长期应收票据及款项与催收帐款 |
allowance for uncollectible accounts-long-term notes, accounts and overdue receivables |
185 |
出租资产 |
assets leased to others |
1851 |
出租资产 |
assets leased to others |
1858 |
出租资产-重估增值 |
assets leased to others-incremental value from revaluation |
1859 |
累积折旧-出租资产 |
accumulated depreciation-assets leased to others |
186 |
存出保证金 |
refundable deposit |
1861 |
存出保证金 |
refundable deposits |
188 |
杂项资产 |
miscellaneous assets |
1881 |
受限制存款 |
certificate of deposit-restricted |
1888 |
杂项资产-其它 |
miscellaneous assets-other |
|
2 |
负债 |
liabilities |
21~ 22 |
流动负债 |
current liabilities |
211 |
短期借款 |
short-term borrowings(debt) |
2111 |
银行透支 |
bank overdraft |
2112 |
银行借款 |
bank loan |
2114 |
短期借款-业主 |
short-term borrowings-owners |
2115 |
短期借款-员工 |
short-term borrowings-employees |
2117 |
短期借款-关系人 |
short-term borrowings-related parties |
2118 |
短期借款-其它 |
short-term borrowings-other |
212 |
应付短期票券 |
short-term notes and bills payable |
2121 |
应付商业本票 |
commercial paper payable |
2122 |
银行承兑汇票 |
bank acceptance |
2128 |
其它应付短期票券 |
other short-term notes and bills payable |
2129 |
应付短期票券折价 |
discount on short-term notes and bills payable |
213 |
应付票据 |
notes payable |
2131 |
应付票据 |
notes payable |
2137 |
应付票据-关系人 |
notes payable-related parties |
2138 |
其它应付票据 |
other notes payable |
214 |
应付帐款 |
accounts pay able |
2141 |
应付帐款 |
accounts payable |
2147 |
应付帐款-关系人 |
accounts payable-related parties |
216 |
应付所得税 |
income taxes payable |
2161 |
应付所得税 |
income tax payable |
217 |
应付费用 |
accrued expenses |
2171 |
应付薪工 |
accrued payroll |
2172 |
应付租金 |
accrued rent payable |
2173 |
应付利息 |
accrued interest payable |
2174 |
应付营业税 |
accrued VAT payable |
2175 |
应付税捐-其它 |
accrued taxes payable-other |
2178 |
其它应付费用 |
other accrued expenses payable |
218~219 |
其它应付款 |
other payables |
2181 |
应付购入远汇款 |
forward exchange contract payable |
2182 |
应付远汇款-外币 |
forward exchange contract payable-foreign currencies |
2183 |
买卖远汇溢价 |
premium on forward exchange contract |
2184 |
应付土地房屋款 |
payables on land and building purchased |
2185 |
应付设备款 |
Payables on equipment |
2187 |
其它应付款-关系人 |
other payables-related parties |
2191 |
应付股利 |
dividend payable |
2192 |
应付红利 |
bonus payable |
2193 |
应付董监事酬劳 |
compensation payable to directors and supervisors |
2198 |
其它应付款-其它 |
other payables-other |
226 |
预收款项 |
advance receipts |
2261 |
预收货款 |
sales revenue received in advance |
2262 |
预收收入 |
revenue received in advance |
2268 |
其它预收款 |
other advance receipts |
227 |
一年或一营业周期内到期长期负债 |
long-term liabilities-current portion |
2271 |
一年或一营业周期内到期公司债 |
corporate bonds payable-current portion |
2272 |
一年或一营业周期内到期长期借款 |
long-term loans payable-current portion |
2273 |
一年或一营业周期内到期长期应付票据及款项 |
long-term notes and accounts payable due within one year or one operating cycle |
2277 |
一年或一营业周期内到期长期应付票据及款项-关系人 |
long-term notes and accounts payables to related parties-current portion |
2278 |
其它一年或一营业周期内到期长期负债 |
other long-term lia-bilities-current portion |
228~229 |
其它流动负债 |
other current liabilities |
2281 |
销项税额 |
VAT received(or output tax) |
2283 |
暂收款 |
temporary receipts |
2284 |
代收款 |
receipts under custody |
2285 |
估计售后服务/保固负债 |
estimated warranty liabilities |
2291 |
递延所得税负债 |
deferred income tax liabilities |
2292 |
递延兑换利益 |
deferred foreign exchange gain |
2293 |
业主(股东)往来 |
owners' current account |
2294 |
同业往来 |
current account with others |
2298 |
其它流动负债-其它 |
other current liabilities-others |
23 |
长期负债 |
long-term liabilities |
231 |
应付公司债 |
corporate bonds payable |
2311 |
应付公司债 |
corporate bonds payable |
2319 |
应付公司债溢价(折价) |
premium(discount) on corporate bonds payable |
232 |
长期借款 |
long-term loans payable |
2321 |
长期银行借款 |
long-term loans payable-bank |
2324 |
长期借款-业主 |
long-term loans payable-owners |
2325 |
长期借款-员工 |
long-term loans payable-employees |
2327 |
长期借款-关系人 |
long-term loans payable-related parties |
2328 |
长期借款-其它 |
long-term loans payable-other |
233 |
长期应付票据及款项 |
long-term notes and accounts payable |
2331 |
长期应付票据 |
long-term notes payable |
2332 |
长期应付帐款 |
long-term accounts pay-able |
2333 |
长期应付租赁负债 |
long-term capital lease liabilities |
2337 |
长期应付票据及款项-关系人 |
Long-term notes and accounts payable-related parties |
2338 |
其它长期应付款项 |
other long-term payables |
234 |
估计应付土地增值税 |
accrued liabilities for land value increment tax |
2341 |
估计应付土地增值税 |
estimated accrued land value incremental tax pay-able |
235 |
应计退休金负债 |
accrued pension liabilities |
2351 |
应计退休金负债 |
accrued pension liabilities |
238 |
其它长期负债 |
other long-term liabilities |
2388 |
其它长期负债-其它 |
other long-term liabilities-other |
28 |
其它负债 |
other liabilities |
281 |
递延负债 |
deferred liabilities |
2811 |
递延收入 |
deferred revenue |
2814 |
递延所得税负债 |
deferred income tax liabilities |
2818 |
其它递延负债 |
other deferred liabilities |
286 |
存入保证金 |
deposits received |
2861 |
存入保证金 |
guarantee deposit received |
288 |
杂项负债 |
miscellaneous liabilities |
2888 |
杂项负债-其它 |
miscellaneous liabilities-other |
|
3 |
业主权益 |
owners' equity |
31 |
资本 |
capital |
311 |
资本(或股本) |
capital |
3111 |
普通股股本 |
capital-common stock |
3112 |
特别股股本 |
capital-preferred stock |
3113 |
预收股本 |
capital collected in advance |
3114 |
待分配股票股利 |
stock dividends to be distributed |
3115 |
资本 |
capital |
32 |
资本公积 |
additional paid-in capital |
321 |
股票溢价 |
paid-in capital in excess of par |
3211 |
普通股股票溢价 |
paid-in capital in excess of par-common stock |
3212 |
特别股股票溢价 |
paid-in capital in excess of par-preferred stock |
323 |
资产重估增值准备 |
capital surplus from assets revaluation |
3231 |
资产重估增值准备 |
capital surplus from assets revaluation |
324 |
处分资产溢价公积 |
capital surplus from gain on disposal of assets |
3241 |
处分资产溢价公积 |
capital surplus from gain on disposal of assets |
325 |
合并公积 |
capital surplus from business combination |
3251 |
合并公积 |
capital surplus from business combination |
326 |
受赠公积 |
donated surplus |
3261 |
受赠公积 |
donated surplus |
328 |
其它资本公积 |
other additional paid-in capital |
3281 |
权益法长期股权投资资本公积 |
additional paid-in capital from investee under equity method |
3282 |
资本公积-库藏股票交易 |
additional paid-in capital-treasury stock trans-actions |
33 |
保留盈余(或累积亏损) |
retained earnings (accumulated deficit) |
331 |
法定盈余公积 |
legal reserve |
3311 |
法定盈余公积 |
legal reserve |
332 |
特别盈余公积 |
special reserve |
3321 |
意外损失准备 |
contingency reserve |
3322 |
改良扩充准备 |
improvement and expansion reserve |
3323 |
偿债准备 |
special reserve for redemption of liabilities |
3328 |
其它特别盈余公积 |
other special reserve |
335 |
未分配盈余(或累积亏损) |
retained earnings-unappropriated (or accumulated deficit) |
3351 |
累积盈亏 |
accumulated profit or loss |
3352 |
前期损益调整 |
prior period adjustments |
3353 |
本期损益 |
net income or loss for current period |
34 |
权益调整 |
equity adjustments |
341 |
长期股权投资未实现跌价损失 |
unrealized loss on market value decline of long-term equity investments |
3411 |
长期股权投资未实现跌价损失 |
unrealized loss on market value decline of long-term equity investments |
342 |
累积换算调整数 |
cumulative translation adjustment |
3421 |
累积换算调整数 |
cumulative translation adjustments |
343 |
未认列为退休金成本之净损失 |
net loss not recognized as pension cost |
3431 |
未认列为退休金成本之净损失 |
net loss not recognized as pension costs |
35 |
库藏股 |
treasury stock |
351 |
库藏股 |
treasury stock |
3511 |
库藏股 |
treasury stock |
36 |
少数股权 |
minority interest |
361 |
少数股权 |
minority interest |
3611 |
少数股权 |
minority interest |
|
4 |
营业收入 |
operating revenue |
41 |
销货收入 |
sales revenue |
411 |
销货收入 |
sales revenue |
4111 |
销货收入 |
sales revenue |
4112 |
分期付款销货收入 |
installment sales revenue |
417 |
销货退回 |
sales return |
4171 |
销货退回 |
sales return |
419 |
销货折让 |
sales allowances |
4191 |
销货折让 |
sales discounts and allowances |
46 |
劳务收入 |
service revenue |
461 |
劳务收入 |
service revenue |
4611 |
劳务收入 |
service revenue |
47 |
业务收入 |
agency revenue |
471 |
业务收入 |
agency revenue |
4711 |
业务收入 |
agency revenue |
48 |
其它营业收入 |
other operating revenue |
488 |
其它营业收入-其它 |
other operating revenue |
4888 |
其它营业收入-其它 |
other operating revenue-other |
|
5 |
营业成本 |
operating costs |
51 |
销货成本 |
cost of goods sold |
511 |
销货成本 |
cost of goods sold |
5111 |
销货成本 |
cost of goods sold |
5112 |
分期付款销货成本 |
installment cost of goods sold |
512 |
进货 |
purchases |
5121 |
进货 |
purchases |
5122 |
进货费用 |
purchase expenses |
5123 |
进货退出 |
purchase returns |
5124 |
进货折让 |
charges on purchased merchandise |
513 |
进料 |
materials purchased |
5131 |
进料 |
material purchased |
5132 |
进料费用 |
charges on purchased material |
5133 |
进料退出 |
material purchase returns |
5134 |
进料折让 |
material purchase allowances |
514 |
直接人工 |
direct labor |
5141 |
直接人工 |
direct labor |
515~518 |
制造费用 |
manufacturing overhead |
5151 |
间接人工 |
indirect labor |
5152 |
租金支出 |
rent expense, rent |
5153 |
文具用品 |
office supplies (expense) |
5154 |
旅费 |
travelling expense, travel |
5155 |
运费 |
shipping expenses, freight |
5156 |
邮电费 |
postage (expenses) |
5157 |
修缮费 |
repair(s) and maintenance (expense ) |
5158 |
包装费 |
packing expenses |
5161 |
水电瓦斯费 |
utilities (expense) |
5162 |
保险费 |
insurance (expense) |
5163 |
加工费 |
manufacturing overhead-outsourced |
5166 |
税捐 |
taxes |
5168 |
折旧 |
depreciation expense |
5169 |
各项耗竭及摊提 |
various amortization |
5172 |
伙食费 |
meal (expenses) |
5173 |
职工福利 |
employee benefits/welfare |
5176 |
训练费 |
training (expense) |
5177 |
间接材料 |
indirect materials |
5188 |
其它制造费用 |
other manufacturing expenses |
56 |
劳务成本制 |
ervice costs |
561 |
劳务成本 |
service costs |
5611 |
劳务成本 |
service costs |
57 |
业务成本 |
gency costs |
571 |
业务成本 |
agency costs |
5711 |
业务成本 |
agency costs |
58 |
其它营业成本 |
other operating costs |
588 |
其它营业成本-其它 |
other operating costs-other |
5888 |
其它营业成本-其它 |
other operating costs-other |
|
6 |
营业费用 |
operating expenses |
61 |
推销费用 |
selling expenses |
615~618 |
推销费用 |
selling expenses |
6151 |
薪资支出 |
payroll expense |
6152 |
租金支出 |
rent expense, rent |
6153 |
文具用品 |
office supplies (expense) |
6154 |
旅费 |
travelling expense, travel |
6155 |
运费 |
shipping expenses, freight |
6156 |
邮电费 |
postage (expenses) |
6157 |
修缮费 |
repair(s) and maintenance (expense) |
6159 |
广告费 |
advertisement expense, advertisement |
6161 |
水电瓦斯费 |
utilities (expense) |
6162 |
保险费 |
insurance (expense) |
6164 |
交际费 |
entertainment (expense) |
6165 |
捐赠 |
donation (expense) |
6166 |
税捐 |
taxes |
6167 |
呆帐损失 |
loss on uncollectible accounts |
6168 |
折旧 |
depreciation expense |
6169 |
各项耗竭及摊提 |
various amortization |
6172 |
伙食费 |
meal (expenses) |
6173 |
职工福利 |
employee benefits/welfare |
6175 |
佣金支出 |
commission (expense) |
6176 |
训练费 |
training (expense) |
6188 |
其它推销费用 |
other selling expenses |
62 |
管理及总务费用 |
general & administrative expenses |
625~628 |
管理及总务费用 |
general & administrative expenses |
6251 |
薪资支出 |
payroll expense |
6252 |
租金支出 |
rent expense, rent |
6253 |
文具用品 |
office supplies |
6254 |
旅费 |
travelling expense, travel |
6255 |
运费 |
shipping expenses,freight |
6256 |
邮电费 |
postage (expenses) |
6257 |
修缮费 |
repair(s) and maintenance (expense) |
6259 |
广告费 |
advertisement expense, advertisement |
6261 |
水电瓦斯费 |
utilities (expense) |
6262 |
保险费 |
insurance (expense) |
6264 |
交际费 |
entertainment (expense) |
6265 |
捐赠 |
donation (expense) |
6266 |
税捐 |
taxes |
6267 |
呆帐损失 |
loss on uncollectible accounts |
6268 |
折旧 |
depreciation expense a |
6269 |
各项耗竭及摊提 |
various amortization |
6271 |
外销损失 |
loss on export sales |
6272 |
伙食费 |
meal (expenses) |
6273 |
职工福利 |
employee benefits/welfare |
6274 |
研究发展费用 |
research and development expense |
6275 |
佣金支出 |
commission (expense) |
6276 |
训练费 |
training (expense) |
6278 |
劳务费 |
professional service fees |
6288 |
其它管理及总务费用 |
other general and administrative expenses |
63 |
研究发展费用 |
research and development expenses |
635~638 |
研究发展费用 |
research and development expenses |
6351 |
薪资支出 |
payroll expense |
6352 |
租金支出 |
rent expense, rent |
6353 |
文具用品 |
office supplies |
6354 |
旅费 |
travelling expense, travel |
6355 |
运费 |
shipping expenses, freight |
6356 |
邮电费 |
postage (expenses) |
6357 |
修缮费 |
repair(s) and maintenance (expense) |
6361 |
水电瓦斯费 |
utilities (expense) |
6362 |
保险费 |
insurance (expense) |
6364 |
交际费 |
entertainment (expense) |
6366 |
税捐 |
taxes |
6368 |
折旧 |
depreciation expense |
6369 |
各项耗竭及摊提 |
various amortization |
6372 |
伙食费 |
meal (expenses) |
6373 |
职工福利 |
employee benefits/welfare |
6376 |
训练费 |
training (expense) |
6378 |
其它研究发展费用 |
other research and development expenses |
|
7 |
营业外收入及费用 |
non-operating revenue and expenses, other income(expense) |
71~74 |
营业外收入 |
non-operating revenue |
711 |
利息收入 |
interest revenue |
7111 |
利息收入 |
interest revenue/income |
712 |
投资收益 |
investment income |
7121 |
权益法认列之投资收益 |
investment income recognized under equity method |
7122 |
股利收入 |
dividends income |
7123 |
短期投资市价回升利益 |
gain on market price recovery of short-term investment |
713 |
兑换利益 |
foreign exchange gain |
7131 |
兑换利益 |
foreign exchange gain |
714 |
处分投资收益 |
gain on disposal of investments |
7141 |
处分投资收益 |
gain on disposal of investments |
715 |
处分资产溢价收入 |
gain on disposal of assets |
7151 |
处分资产溢价收入 |
gain on disposal of assets |
748 |
其它营业外收入 |
other non-operating revenue |
7481 |
捐赠收入 |
donation income |
7482 |
租金收入 |
rent revenue/income |
7483 |
佣金收入 |
commission revenue/income |
7484 |
出售下脚及废料收入 |
revenue from sale of scraps |
7485 |
存货盘盈 |
gain on physical inventory |
7486 |
存货跌价回升利益 |
gain from price recovery of inventory |
7487 |
坏帐转回利益 |
gain on reversal of bad debts |
7488 |
其它营业外收入-其它 |
other non-operating revenue-other items |
75~ 78 |
营业外费用 |
non-operating expenses |
751 |
利息费用 |
interest expense |
7511 |
利息费用 |
interest expense |
752 |
投资损失 |
investment loss |
7521 |
权益法认列之投资损失 |
investment loss recog-nized under equity method |
7523 |
短期投资未实现跌价损失 |
unrealized loss on reduction of short-term investments to market |
753 |
兑换损失 |
foreign exchange loss |
7531 |
兑换损失 |
foreign exchange loss |
754 |
处分投资损失 |
loss on disposal of investments |
7541 |
处分投资损失 |
loss on disposal of investments |
755 |
处分资产损失 |
loss on disposal of assets |
7551 |
处分资产损失 |
loss on disposal of assets |
788 |
其它营业外费用 |
other non-operating expenses |
7881 |
停工损失 |
loss on work stoppages |
7882 |
灾害损失 |
casualty loss |
7885 |
存货盘损 |
loss on physical inventory |
7886 |
存货跌价及呆滞损失 |
loss for market price decline and obsolete and slow-moving inventories |
7888 |
其它营业外费用-其它 |
other non-operating expenses-other |
|
8 |
所得税费用(或利益) |
income tax expense (or benefit) |
81 |
所得税费用(或利益) |
income tax expense (or benefit) |
811 |
所得税费用(或利益) |
income tax expense (or benefit) |
8111 |
所得税费用(或利益) |
income tax expense ( or benefit) |
|
9 |
非经常营业损益 |
nonrecurring gain or loss |
91 |
停业部门损益 |
gain(loss) from discontinued operations |
911 |
停业部门损益-停业前营业损益 |
income(loss) from operations of discontinued segments |
9111 |
停业部门损益-停业前营业损益 |
income(loss) from operations of discontinued segment |
912 |
停业部门损益-处分损益 |
gain(loss) from disposal of discontinued segments |
9121 |
停业部门损益-处分损益 |
gain(loss) from disposal of discontinued segment |
92 |
非常损益 |
extraordinary gain or loss |
921 |
非常损益 |
extraordinary gain or loss |
9211 |
非常损益 |
extraordinary gain or loss |
93 |
会计原则变动累积影响数 |
cumulative effect of changes in accounting principles |
931 |
会计原则变动累积影响数 |
cumulative effect of changes in accounting principles |
9311 |
会计原则变动累积影响数 |
cumulative effect of changes in accounting principles |
94 |
少数股权净利 |
minority interest income |
941 |
少数股权净利 |
minority interest income |
9411 |
少数股权净利 |
minority interest incom |