欧美在线视频av:会计科目中英对照（全）

会计科目中英对照（全） 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(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 天然资源 -重估增值 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 – other2 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(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)  

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 income