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阳光创译 | 英语会计报表术语翻译

编辑:Suntrans¦发表时间:2021-09-17

采自某企业——

资产负债表:balance sheet

流动资产:current assets

现金:cash on hand

银行存款:cash in bank

短期投资:marketable securities

应收票据:note receivable

应收账款:account receivable

减坏账准备:less provision for debtors

预付账款:advances to suppliers

其他应收款:other receivable

内部往来:inter-company current account

待摊费用:prepaid expenses

存货:inventories

存货跌价准备:provision for loss on realization

一年到期的长期投资:long-term investment due within one year

其他流动资产:other current assets

流动资产合计:total current assets

长期投资:long term investment

长期股权投资:long term investment-stocks

长期债权投资:long-term investment - debentures

长期应收款;receivables over one year

固定资产:fixed assets

固定资产原价:fixed assets-original costs

累计折旧:accumulated depreciation

固定资产净值:net value of fixed assets

固定资产减值准备:provision for loss on realization

工程物资:construction materials

在建工程:construction in progress

固定资产清理:fixed assets at disposal

无形资产:intangible assets

无形资产减值准备:provision for loss on realization

其他长期资产:other assets

长期待摊费用:long term deferred expenses

开办费:start-up expenses

其他长期资产:other long-term assets

递延税款借项:deferred tax debit

流动负债:current liabilities

短期借款:short term loans

应付票据:notes payable

应付账款:account payable

应付工资:accrued payroll

应付福利费:statutory fringes for employee

应交税金:taxes payable

应付股利:dividends payable

预收账款:advances from customers

其他应付款:other payable

预提费用:accrued expenses

一年内到期的长期负债:long term liabilities due within one year

其他流动负债:other current liabilities

长期负债:long term liabilities

长期借款:long term loans

应付债券:bond payable

一年以上应付款项:long term payables

其他负债:other liabilities

预计负债:liabilities accrued

递延收益:deferred revenues

递延税款贷项:deferred tax credit

所有者权益:owner’s equity

实收资本:paid in capital

已归还投资:investment returned

资本公积:capital surplus

盈余公积:reserve fund

企业发展基金:enterprise expansion fund

利润归还投资:profits capitalized on return of investment

未分配利润:retained earning

损益表:income statement

产品销售收入:sales

销售折扣与折让:sales discounts and allowance

产品销售净额:net sales

产品销售税金:sales taxes

产品销售成本:cost of goods sold

产品销售毛利:gross margin

销售费用:selling expenses

管理费用:general&administrative expenses

财务费用:financial expenses

净利息支出(利息支出-利息收入):net interest expenses

净汇兑损失(汇兑损失-汇兑收益):net exchange loss

产品销售利润:income from main operation

其他业务利润:income from other operation

营业利润:operating income

投资收益:investment income

营业外收入:non-operating income

营业外支出:non-operating expenses

以前年度损益调整:adjustment to prior year’s incom&expenses

利润总额:income before tax

所得税:income tax

净利润:net income


采自网络——

代码      名称

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 – 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(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  

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


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