1、會(huì)計(jì)科目英文對(duì)比表1 資產(chǎn) assets11 12 流淌資產(chǎn) current assets111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents1111 庫(kù)存現(xiàn)金 cash on hand1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds1113 銀行存款 cash in banks1116 在途現(xiàn)金 cash in transit1117 約當(dāng)現(xiàn)金 cash equivalents1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents112 短期投資 short-term investment1121 短

2、期投資 -股票 short-term investments - stock1122 短期投資 -短期票券 short-term investments - short-term notes and bills1123 短期投資 -政府債券 short-term investments - government bonds1124 短期投資 -受益憑證 short-term investments - beneficiary certificates1125 短期投資 -公司債 short-term investments - corporate bonds1128 短期投資 -其它 shor

3、t-term investments - other1129 備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market113 應(yīng)收票據(jù) notes receivable1131 應(yīng)收票據(jù) notes receivable1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable1137 應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties1138 其它應(yīng)收票據(jù) other notes receivable1139 備抵呆帳 應(yīng)收票據(jù) allowance fo

4、r uncollec- tible accounts- notes receivable114 應(yīng)收帳款 accounts receivable1141 應(yīng)收帳款 accounts receivable1142 應(yīng)收分期帳款 installment accounts receivable1147 應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties1149 備抵呆帳 應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable118 其它應(yīng)收款 other receivables11

5、81 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable1182 應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies1183 買(mǎi)賣(mài)遠(yuǎn)匯折價(jià) discount on forward ex-change contract1184 應(yīng)收收益 earned revenue receivable1185 應(yīng)收退稅款 income tax refund receivable1187 其它應(yīng)收款 - 關(guān)系人 other receivables - related parties1188

6、其它應(yīng)收款 - 其它 other receivables - other1189 備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables121122 存貨 inventories1211 商品存貨 merchandise inventory1212 寄銷(xiāo)商品 consigned goods1213 在途商品 goods in transit1219 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market1221 制成品 finished goods12

7、22 寄銷(xiāo)制成品 consigned finished goods1223 副產(chǎn)品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market125 預(yù)付費(fèi)用 prepaid expenses1251 預(yù)付薪資 prepaid p

8、ayroll1252 預(yù)付租金 prepaid rents1253 預(yù)付保險(xiǎn)費(fèi) prepaid insurance1254 用品盤(pán)存 office supplies1255 預(yù)付所得稅 prepaid income tax1258 其它預(yù)付費(fèi)用 other prepaid expenses126 預(yù)付款項(xiàng) prepayments1261 預(yù)付貨款 prepayment for purchases1268 其它預(yù)付款項(xiàng) other prepayments128129 其它流淌資產(chǎn) other current assets1281 進(jìn)項(xiàng)稅額 VAT paid ( or input tax)1282

9、 留抵稅額 excess VAT paid (or overpaid VAT)1283 暫付款 temporary payments1284 代付款 payment on behalf of others1285 職員借支 advances to employees1286 存出保證金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 遞延所得稅資產(chǎn) deferred income tax assets1292 遞延兌換損失 deferred foreign exchange losses1293 業(yè)主(股東

10、)往來(lái) owners(stockholders) current account1294 同業(yè)往來(lái) current account with others1298 其它流淌資產(chǎn)-其它 other current assets - other13 基金及長(zhǎng)期投資 funds and long-term investments131 基金 funds1311 償債基金 redemption fund (or sinking fund)1312 改良及擴(kuò)充基金 fund for improvement and expansion1313 意外損失預(yù)備基金 contingency fund1314 退

11、休基金 pension fund1318 其它基金 other funds132 長(zhǎng)期投資 long-term investments1321 長(zhǎng)期股權(quán)投資 long-term equity investments1322 長(zhǎng)期債券投資 long-term bond investments1323 長(zhǎng)期不動(dòng)產(chǎn)投資 long-term real estate in-vestments1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)值 cash surrender value of life insurance1328 其它長(zhǎng)期投資 other long-term investments1329 備抵長(zhǎng)期投資跌價(jià)損失

12、 allowance for excess of cost over market value of long-term investments14 15 固定資產(chǎn) property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累積

13、折舊 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累積折舊 -房屋及建物 accumulated depreciation - buildings144146 機(jī)(器)具及設(shè)備 machinery and equipment1441 機(jī)(器)具 machinery1448 機(jī)(器)具 -重估增值 machinery - revaluation incr

14、ements1449 累積折舊 -機(jī)(器)具 accumulated depreciation - machinery151 租賃資產(chǎn) leased assets1511 租賃資產(chǎn) leased assets1519 累積折舊 -租賃資產(chǎn) accumulated depreciation - leased assets152 租賃權(quán)益改良 leasehold improvements1521 租賃權(quán)益改良 leasehold improvements1529 累積折舊- 租賃權(quán)益改良 accumulated depreciation - leasehold improvements156 未完

15、工程及預(yù)付購(gòu)置設(shè)備款 construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 預(yù)付購(gòu)置設(shè)備款 prepayment for equipment158 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment1581 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment1588 雜項(xiàng)固定資產(chǎn)-重估增值 miscellaneous property, plant, and e

16、quipment - revaluation increments1589 累積折舊- 雜項(xiàng)固定資產(chǎn) accumulated depreciation - miscellaneous property, plant, and equipment16 遞耗資產(chǎn) depletable assets161 遞耗資產(chǎn) depletable assets1611 天然資源 natural resources1618 天然資源 -重估增值 natural resources -revaluation increments1619 累積折耗 -天然資源 accumulated depletion - nat

17、ural resources17 無(wú)形資產(chǎn) intangible assets171 商標(biāo)權(quán) trademarks1711 商標(biāo)權(quán) trademarks172 專(zhuān)利權(quán) patents1721 專(zhuān)利權(quán) patents173 特許權(quán) franchise1731 特許權(quán) franchise174 著作權(quán) copyright1741 著作權(quán) copyright175 計(jì)算機(jī)軟件 computer software1751 計(jì)算機(jī)軟件 computer software cost176 商譽(yù) goodwill1761 商譽(yù) goodwill177 開(kāi)辦費(fèi) organization costs1771 開(kāi)

18、辦費(fèi) organization costs178 其它無(wú)形資產(chǎn) other intangibles1781 遞延退休金成本 deferred pension costs1782 租賃權(quán)益改良 leasehold improvements1788 其它無(wú)形資產(chǎn)-其它 other intangible assets - other18 其它資產(chǎn) other assets181 遞延資產(chǎn) deferred assets1811 債券發(fā)行成本 deferred bond issuance costs1812 長(zhǎng)期預(yù)付租金 long-term prepaid rent1813 長(zhǎng)期預(yù)付保險(xiǎn)費(fèi) long-

19、term prepaid insurance1814 遞延所得稅資產(chǎn) deferred income tax assets1815 預(yù)付退休金 prepaid pension cost1818 其它遞延資產(chǎn) other deferred assets182 閑置資產(chǎn) idle assets1821 閑置資產(chǎn) idle assets184 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 long-term notes , accounts and overdue receivables1841 長(zhǎng)期應(yīng)收票據(jù) long-term notes receivable1842 長(zhǎng)期應(yīng)收帳款 long-term accou

20、nts receivable1843 催收帳款 overdue receivables1847 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人 long-term notes, accounts and overdue receivables- related parties1848 其它長(zhǎng)期應(yīng)收款項(xiàng) other long-term receivables1849 備抵呆帳-長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租資產(chǎn) asse

21、ts leased to others1851 出租資產(chǎn) assets leased to others1858 出租資產(chǎn) -重估增值 assets leased to others - incremental value from revaluation1859 累積折舊 -出租資產(chǎn) accumulated depreciation - assets leased to others186 存出保證金 refundable deposit1861 存出保證金 refundable deposits188 雜項(xiàng)資產(chǎn) miscellaneous assets1881 受限制存款 certific

22、ate of deposit - restricted1888 雜項(xiàng)資產(chǎn) -其它 miscellaneous assets - other=2 負(fù)債 liabilities21 22 流淌負(fù)債 current liabilities211 短期借款 short-term borrowings(debt)2111 銀行透支 bank overdraft2112 銀行借款 bank loan2114 短期借款 -業(yè)主 short-term borrowings - owners2115 短期借款 -職員 short-term borrowings - employees2117 短期借款 -關(guān)系人

23、 short-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other212 應(yīng)付短期票券 short-term notes and bills payable2121 應(yīng)付商業(yè)本票 commercial paper payable2122 銀行承兌匯票 bank acceptance2128 其它應(yīng)付短期票券 other short-term notes and bills payable2129 應(yīng)付短期票券折價(jià) discount on short-term notes and bills pay

24、able213 應(yīng)付票據(jù) notes payable2131 應(yīng)付票據(jù) notes payable2137 應(yīng)付票據(jù) -關(guān)系人 notes payable - related parties2138 其它應(yīng)付票據(jù) other notes payable214 應(yīng)付帳款 accounts pay able2141 應(yīng)付帳款 accounts payable2147 應(yīng)付帳款 -關(guān)系人 accounts payable - related parties216 應(yīng)付所得稅 income taxes payable2161 應(yīng)付所得稅 income tax payable217 應(yīng)付費(fèi)用 accru

25、ed expenses2171 應(yīng)付薪工 accrued payroll2172 應(yīng)付租金 accrued rent payable2173 應(yīng)付利息 accrued interest payable2174 應(yīng)付營(yíng)業(yè)稅 accrued VAT payable2175 應(yīng)付稅捐 -其它 accrued taxes payable- other2178 其它應(yīng)付費(fèi)用 other accrued expenses payable218219 其它應(yīng)付款 other payables2181 應(yīng)付購(gòu)入遠(yuǎn)匯款 forward exchange contract payable2182 應(yīng)付遠(yuǎn)匯款 -外

26、幣 forward exchange contract payable - foreign currencies2183 買(mǎi)賣(mài)遠(yuǎn)匯溢價(jià) premium on forward exchange contract2184 應(yīng)付土地房屋款 payables on land and building purchased2185 應(yīng)付設(shè)備款 Payables on equipment2187 其它應(yīng)付款 -關(guān)系人 other payables - related parties2191 應(yīng)付股利 dividend payable2192 應(yīng)付紅利 bonus payable2193 應(yīng)付董監(jiān)事酬勞 co

27、mpensation payable to directors and supervisors2198 其它應(yīng)付款 -其它 other payables - other226 預(yù)收款項(xiàng)advance receipts2261 預(yù)收貨款 sales revenue received in advance2262 預(yù)收收入 revenue received in advance2268 其它預(yù)收款 other advance receipts227 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 long-term liabilities -current portion2271 一年或一營(yíng)業(yè)周期內(nèi)到期公司債 c

28、orporate bonds payable - current portion2272 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款 long-term loans payable - current portion2273 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable due within one year or one operating cycle2277 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人 long-term notes and accounts payables to related parties - curr

29、ent portion2278 其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 other long-term lia- bilities - current portion228229 其它流淌負(fù)債 other current liabilities2281 銷(xiāo)項(xiàng)稅額 VAT received(or output tax)2283 暫收款 temporary receipts2284 代收款 receipts under custody2285 可能售后服務(wù)/保固負(fù)債 estimated warranty liabilities2291 遞延所得稅負(fù)債 deferred income tax liabi

30、lities2292 遞延兌換利益 deferred foreign exchange gain2293 業(yè)主(股東)往來(lái) owners current account2294 同業(yè)往來(lái) current account with others2298 其它流淌負(fù)債-其它 other current liabilities - others23 長(zhǎng)期負(fù)債 long-term liabilities231 應(yīng)付公司債 corporate bonds payable2311 應(yīng)付公司債 corporate bonds payable2319 應(yīng)付公司債溢(折)價(jià) premium(discount)

31、on corporate bonds payable232 長(zhǎng)期借款 long-term loans payable2321 長(zhǎng)期銀行借款 long-term loans payable - bank2324 長(zhǎng)期借款 -業(yè)主 long-term loans payable - owners2325 長(zhǎng)期借款 -職員 long-term loans payable - employees2327 長(zhǎng)期借款 -關(guān)系人 long-term loans payable - related parties2328 長(zhǎng)期借款 -其它 long-term loans payable - other233

32、長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable2331 長(zhǎng)期應(yīng)付票據(jù) long-term notes payable2332 長(zhǎng)期應(yīng)付帳款 long-term accounts pay-able2333 長(zhǎng)期應(yīng)付租賃負(fù)債 long-term capital lease liabilities2337 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) -關(guān)系人 Long-term notes and accounts payable - related parties2338 其它長(zhǎng)期應(yīng)付款項(xiàng) other long-term payables234 可能應(yīng)付土地增值稅 accru

33、ed liabilities for land value increment tax2341 可能應(yīng)付土地增值稅 estimated accrued land value incremental tax pay-able235 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities2351 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities238 其它長(zhǎng)期負(fù)債 other long-term liabilities2388 其它長(zhǎng)期負(fù)債-其它 other long-term liabilities - other28 其它負(fù)債 other liabilit

34、ies281 遞延負(fù)債 deferred liabilities2811 遞延收入 deferred revenue2814 遞延所得稅負(fù)債 deferred income tax liabilities2818 其它遞延負(fù)債 other deferred liabilities286 存入保證金 deposits received2861 存入保證金 guarantee deposit received288 雜項(xiàng)負(fù)債 miscellaneous liabilities2888 雜項(xiàng)負(fù)債 -其它 miscellaneous liabilities - other=3 所有者權(quán)益 owners

35、 equity31 資本 capital311 資本（或股本） capital3111 一般股股本 capital - common stock3112 特不股股本 capital - preferred stock3113 預(yù)收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 資本 capital32 資本公積 additional paid-in capital321 股票溢價(jià) paid-in capital in excess of par3211 一般股股票溢價(jià) paid-

36、in capital in excess of par- common stock3212 特不股股票溢價(jià) paid-in capital in excess of par- preferred stock323 資產(chǎn)重估增值預(yù)備 capital surplus from assets revaluation3231 資產(chǎn)重估增值預(yù)備 capital surplus from assets revaluation324 處分資產(chǎn)溢價(jià)公積 capital surplus from gain on disposal of assets3241 處分資產(chǎn)溢價(jià)公積 capital surplus fr

37、om gain on disposal of assets325 合并公積 capital surplus from business combination3251 合并公積 capital surplus from business combination326 受贈(zèng)公積 donated surplus3261 受贈(zèng)公積 donated surplus328 其它資本公積 other additional paid-in capital3281 權(quán)益法長(zhǎng)期股權(quán)投資資本公積 additional paid-in capital from investee under equity metho

38、d3282 資本公積- 庫(kù)藏股票交易 additional paid-in capital - treasury stock trans-actions33 保留盈余(或累積虧損) retained earnings (accumulated deficit)331 法定盈余公積 legal reserve3311 法定盈余公積 legal reserve332 特不盈余公積 special reserve3321 意外損失預(yù)備 contingency reserve3322 改良擴(kuò)充預(yù)備 improvement and expansion reserve3323 償債預(yù)備 special r

39、eserve for redemption of liabilities3328 其它特不盈余公積 other special reserve335 未分配盈余(或累積虧損) retained earnings-unappropriated (or accumulated deficit)3351 累積盈虧 accumulated profit or loss3352 前期損益調(diào)整 prior period adjustments3353 本期損益 net income or loss for current period34 權(quán)益調(diào)整 equity adjustments341 長(zhǎng)期股權(quán)投資

40、未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value decline of long-term equity investments3411 長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value decline of long-term equity investments342 累積換算調(diào)整數(shù) cumulative translation adjustment3421 累積換算調(diào)整數(shù) cumulative translation adjustments343 未認(rèn)列為退休金成本之凈損失 net loss not recogniz

41、ed as pension cost3431 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension costs35 庫(kù)藏股 treasury stock351 庫(kù)藏股 treasury stock3511 庫(kù)藏股 treasury stock36 少數(shù)股權(quán) minority interest361 少數(shù)股權(quán) minority interest3611 少數(shù)股權(quán) minority interest=4 營(yíng)業(yè)收入 operating revenue41 銷(xiāo)貨收入 sales revenue411 銷(xiāo)貨收入 sales revenue4111 銷(xiāo)貨收入 s

42、ales revenue4112 分期付款銷(xiāo)貨收入 installment sales revenue417 銷(xiāo)貨退回 sales return4171 銷(xiāo)貨退回 sales return419 銷(xiāo)貨折讓 sales allowances4191 銷(xiāo)貨折讓 sales discounts and allowances46 勞務(wù)收入 service revenue461 勞務(wù)收入 service revenue4611 勞務(wù)收入 service revenue47 業(yè)務(wù)收入 agency revenue471 業(yè)務(wù)收入 agency revenue4711 業(yè)務(wù)收入 agency revenue

43、48 其它營(yíng)業(yè)收入 other operating revenue488 其它營(yíng)業(yè)收入-其它 other operating revenue4888 其它營(yíng)業(yè)收入-其它 other operating revenue - other=5 營(yíng)業(yè)成本 operating costs51 銷(xiāo)貨成本 cost of goods sold511 銷(xiāo)貨成本 cost of goods sold5111 銷(xiāo)貨成本 cost of goods sold5112 分期付款銷(xiāo)貨成本 installment cost of goods sold512 進(jìn)貨 purchases5121 進(jìn)貨 purchases512

44、2 進(jìn)貨費(fèi)用 purchase expenses5123 進(jìn)貨退出 purchase returns5124 進(jìn)貨折讓 charges on purchased merchandise513 進(jìn)料 materials purchased5131 進(jìn)料 material purchased5132 進(jìn)料費(fèi)用 charges on purchased material5133 進(jìn)料退出 material purchase returns5134 進(jìn)料折讓 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor5

45、15518 制造費(fèi)用 manufacturing overhead5151 間接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies (expense)5154 旅費(fèi) travelling expense, travel5155 運(yùn)費(fèi) shipping expenses, freight5156 郵電費(fèi) postage (expenses)5157 修繕費(fèi) repair(s) and maintenance (expense )5158 包裝費(fèi) packing expenses5161 水電瓦斯費(fèi) util

46、ities (expense)5162 保險(xiǎn)費(fèi) insurance (expense)5163 加工費(fèi) manufacturing overhead - outsourced5166 稅捐 taxes5168 折舊 depreciation expense5169 各項(xiàng)耗竭及攤提 various amortization5172 伙食費(fèi) meal (expenses)5173 職工福利 employee benefits/welfare5176 訓(xùn)練費(fèi) training (expense)5177 間接材料 indirect materials5188 其它制造費(fèi)用 other manufac

47、turing expenses56 勞務(wù)成本制 ervice costs561 勞務(wù)成本 service costs5611 勞務(wù)成本 service costs57 業(yè)務(wù)成本 gency costs571 業(yè)務(wù)成本 agency costs5711 業(yè)務(wù)成本 agency costs58 其它營(yíng)業(yè)成本 other operating costs588 其它營(yíng)業(yè)成本-其它 other operating costs-other5888 其它營(yíng)業(yè)成本-其它 other operating costs - other=6 營(yíng)業(yè)費(fèi)用 operating expenses61 推銷(xiāo)費(fèi)用 selling

48、 expenses615618 推銷(xiāo)費(fèi)用 selling expenses6151 薪資支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies (expense)6154 旅費(fèi) travelling expense, travel6155 運(yùn)費(fèi) shipping expenses, freight6156 郵電費(fèi) postage (expenses)6157 修繕費(fèi) repair(s) and maintenance (expense)6159 廣告費(fèi) advertisement expense, adve

49、rtisement6161 水電瓦斯費(fèi) utilities (expense)6162 保險(xiǎn)費(fèi) insurance (expense)6164 交際費(fèi) entertainment (expense)6165 捐贈(zèng) donation (expense)6166 稅捐 taxes6167 呆帳損失 loss on uncollectible accounts6168 折舊 depreciation expense6169 各項(xiàng)耗竭及攤提 various amortization6172 伙食費(fèi) meal (expenses)6173 職工福利 employee benefits/welfare61

50、75 傭金支出 commission (expense)6176 訓(xùn)練費(fèi) training (expense)6188 其它推銷(xiāo)費(fèi)用 other selling expenses62 治理及總務(wù)費(fèi)用 general & administrative expenses625628 治理及總務(wù)費(fèi)用 general & administrative expenses6251 薪資支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅費(fèi) travelling expense, travel6255 運(yùn)費(fèi)

51、 shipping expenses,freight6256 郵電費(fèi) postage (expenses)6257 修繕費(fèi) repair(s) and maintenance (expense)6259 廣告費(fèi) advertisement expense, advertisement6261 水電瓦斯費(fèi) utilities (expense)6262 保險(xiǎn)費(fèi) insurance (expense)6264 交際費(fèi) entertainment (expense)6265 捐贈(zèng) donation (expense)6266 稅捐 taxes6267 呆帳損失 loss on uncollectib

52、le accounts6268 折舊 depreciation expense a6269 各項(xiàng)耗竭及攤提 various amortization6271 外銷(xiāo)損失 loss on export sales6272 伙食費(fèi) meal (expenses)6273 職工福利 employee benefits/welfare6274 研究進(jìn)展費(fèi)用 research and development expense6275 傭金支出 commission (expense)6276 訓(xùn)練費(fèi) training (expense)6278 勞務(wù)費(fèi) professional service fees62

53、88 其它治理及總務(wù)費(fèi)用 other general and administrative expenses63 研究進(jìn)展費(fèi)用 research and development expenses635638 研究進(jìn)展費(fèi)用 research and development expenses6351 薪資支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅費(fèi) travelling expense, travel6355 運(yùn)費(fèi) shipping expenses, freight6356 郵電費(fèi) p

54、ostage (expenses)6357 修繕費(fèi) repair(s) and maintenance (expense)6361 水電瓦斯費(fèi) utilities (expense)6362 保險(xiǎn)費(fèi) insurance (expense)6364 交際費(fèi) entertainment (expense)6366 稅捐 taxes6368 折舊 depreciation expense6369 各項(xiàng)耗竭及攤提 various amortization6372 伙食費(fèi) meal (expenses)6373 職工福利 employee benefits/welfare6376 訓(xùn)練費(fèi) trainin

55、g (expense)6378 其它研究進(jìn)展費(fèi)用 other research and development expenses=7 營(yíng)業(yè)外收入及費(fèi)用 non-operating revenue and expenses, other income(expense)7174 營(yíng)業(yè)外收入 non-operating revenue711 利息收入 interest revenue7111 利息收入 interest revenue/income712 投資收益 investment income7121 權(quán)益法認(rèn)列之投資收益 investment income recognized under

56、equity method7122 股利收入 dividends income7123 短期投資市價(jià)回升利益 gain on market price recovery of short-term investment713 兌換利益 foreign exchange gain7131 兌換利益 foreign exchange gain714 處分投資收益 gain on disposal of investments7141 處分投資收益 gain on disposal of investments715 處分資產(chǎn)溢價(jià)收入 gain on disposal of assets7151 處

57、分資產(chǎn)溢價(jià)收入 gain on disposal of assets748 其它營(yíng)業(yè)外收入 other non-operating revenue7481 捐贈(zèng)收入 donation income7482 租金收入 rent revenue/income7483 傭金收入 commission revenue/income7484 出售下腳及廢料收入 revenue from sale of scraps7485 存貨盤(pán)盈 gain on physical inventory7486 存貨跌價(jià)回升利益 gain from price recovery of inventory7487 壞帳轉(zhuǎn)回

58、利益 gain on reversal of bad debts7488 其它營(yíng)業(yè)外收入-其它 other non-operating revenue- other items75 78 營(yíng)業(yè)外費(fèi)用 non-operating expenses751 利息費(fèi)用 interest expense7511 利息費(fèi)用 interest expense752 投資損失 investment loss7521 權(quán)益法認(rèn)列之投資損失 investment loss recog- nized under equity method7523 短期投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on red

59、uction of short-term investments to market753 兌換損失 foreign exchange loss7531 兌換損失 foreign exchange loss754 處分投資損失 loss on disposal of investments7541 處分投資損失 loss on disposal of investments755 處分資產(chǎn)損失 loss on disposal of assets7551 處分資產(chǎn)損失 loss on disposal of assets788 其它營(yíng)業(yè)外費(fèi)用 other non-operating expen

60、ses7881 停工損失 loss on work stoppages7882 災(zāi)難損失 casualty loss7885 存貨盤(pán)損 loss on physical inventory7886 存貨跌價(jià)及呆滯損失 loss for market price decline and obsolete and slow-moving inventories7888 其它營(yíng)業(yè)外費(fèi)用-其它 other non-operating expenses- other=8 所得稅費(fèi)用(或利益) income tax expense (or benefit)81 所得稅費(fèi)用(或利益) income tax