中國會計科目英文對照表

1、現(xiàn)金Cashinhand其他貨幣資金-外埠存款其他貨幣資金-銀行本票其他貨幣資金-銀行匯票銀行存款CashinbankOthermonetaryassets-cashinothercitiesOthermonetaryassets-cashierscheckOthermonetaryassets-bankdraft其他貨幣資金-信用卡Othermonetaryassets-creditcards其他貨幣資金-信用證保證金Othermonetaryassets-L/Cdeposit其他貨幣資金-存出投資款Othermonetaryassets-cashforinvestment短期投資-債券投資

2、短期投資-基金投資短期投資-其他投資短期投資跌價準備短期投資-股票投資Investments-Shortterm-stocksInvestments-Shortterm-bondsInvestments-Shortterm-fundsInvestments-Shortterm-othersProvisionforshort-terminvestment長期股權(quán)投資-股票投資Longtermequityinvestment-stocks長期股權(quán)投資-其他股權(quán)投資Longtermequityinvestment-others長期債券投資-債券投資Longtermsecuritiesinvestem

3、nt-bonds長期債券投資-其他債權(quán)投資Longtermsecuritiesinvestment-others長期投資減值準備Provisionforlong-terminvestment應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendsreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款Tradedebtors壞帳準備-應(yīng)收帳款Provisionfordoubtfuldebts-tradedebtors預(yù)付帳款Prepayment應(yīng)收補貼款A(yù)llowancereceivable其他應(yīng)收款Otherdebtors壞帳準備-其他應(yīng)收款Provisionford

4、oubtfuldebts-otherdebtors其他流動資產(chǎn)Othercurrentassets物資采購Purchase原材料Rawmaterials包裝物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差異Materialcostdifference自制半成品Self-manufacturedgoods庫存商品Finishedgoods商品進銷差價Differencebetweenpurchase&salesofcommodities委托加工物資Consignedprocessiongmaterial委托代銷商品Consignment-out受

5、托代銷商品Consignment-in分期收款發(fā)出商品Goodsoninstalmentsales存貨跌價準備Provisionforobsoletestocks待攤費用Prepaidexpenses待處理流動資產(chǎn)損益UnsettledG/Loncurrentassets待處理固定資產(chǎn)損益UnsettledG/Lonfixedassets委托貸款-本金Consignmentloan-principle委托貸款-利息Consignmentloan-interest委托貸款-減值準備Consignmentloan-provision固定資產(chǎn)-房屋建筑物Fixedassets-Buildings固定

6、資產(chǎn)-機器設(shè)備Fixedassets-Plantandmachinery固定資產(chǎn)-電子設(shè)備、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures固定資產(chǎn)-運輸設(shè)備Fixedassets-Automobiles累計折舊Accumulateddepreciation固定資產(chǎn)減值準備Impairmentoffixedassets工程物資-專用材料Projectmaterial-specificmaterials工程物資-專用設(shè)備Projectmaterial-specificequipment工程物資-預(yù)付大型設(shè)備款Projectmate

7、rial-prepaidforequipment工程物資-為生產(chǎn)準備的工具及器具Projectmaterial-toolsandfacilitiesforproduction在建工程Constructioninprogress在建工程減值準備Impairmentofconstructioninprogress固定資產(chǎn)清理Disposaloffixedassets無形資產(chǎn)-專利權(quán)Intangibleassets-patent無形資產(chǎn)-非專利技術(shù)Intangibleassets-industrialpropertyandknow-how無形資產(chǎn)-商標(biāo)權(quán)Intangibleassets-tradem

8、arkrights無形資產(chǎn)-土地使用權(quán)Intangibleassets-landuserights無形資產(chǎn)-商譽Intangibleassets-goodwill無形資產(chǎn)減值準備Impairmentofintangibleassets長期待攤費用Deferredassets未確認融資費用Unrecognizedfinancefees其他長期資產(chǎn)Otherlongtermassets遞延稅款借項Deferredassetsdebits應(yīng)付票據(jù)Notespayable應(yīng)付帳款Tradecreditors預(yù)收帳款A(yù)danvancesfromcustomers代銷商品款Consignment-inpa

9、yables其他應(yīng)交款Otherpayabletogovernment其他應(yīng)付款Othercreditors應(yīng)付股利Proposeddividends待轉(zhuǎn)資產(chǎn)價值Donatedassets預(yù)計負債Accruedliabilities應(yīng)付短期債券Short-termdebenturespayable其他流動負債Othercurrentliabilities預(yù)提費用Accruedexpenses應(yīng)付工資Payrollpayable短期借款 -抵押借款短期借款 -信用借款短期借款 -擔(dān)保借款一年內(nèi)到期長期借款應(yīng)付福利費WelfarepayableBankloans-Shortterm-pledged

10、Bankloans-Shortterm-creditBankloans-Shortterm-guaranteedLongtermloansduewithinoneyear一年內(nèi)到期長期應(yīng)付款Longtermpayableduewithinoneyear應(yīng)付債券-債券面值應(yīng)付債券-債券溢價應(yīng)付債券-債券折價長期借款Bankloans-LongtermBondpayable-ParvalueBondpayable-ExcessBondpayable-Discount應(yīng)付債券-應(yīng)計利息Bondpayable-Accruedinterest長期應(yīng)付款Longtermpayable專項應(yīng)付款Specif

11、icpayable其他長期負債Otherlongtermliabilities應(yīng)交稅金 -所得稅應(yīng)交稅金 -增值稅應(yīng)交稅金 -營業(yè)稅應(yīng)交稅金 -消費稅Taxpayable-incometaxTaxpayable-VATTaxpayable-businesstaxTaxpayable-consumabletax應(yīng)交稅金 -其他 Tax payable - others遞延稅款貸項Deferredtaxationcredit股本Sharecapital已歸還投資Investmentreturned利潤分配-其他轉(zhuǎn)入Profitappropriation-othertransferin利潤分配-提取

12、法定盈余公積Profitappropriation-statutorysurplusreserve利潤分配-提取法定公益金Profitappropriation-statutorywelfarereserve利潤分配-提取儲備基金Profitappropriation-reservefund利潤分配-提取企業(yè)發(fā)展基金Profitappropriation-enterprisedevelopmentfund利潤分配-提取職工獎勵及福利基金Profitappropriation-staffbonusandwelfarefund利潤分配-利潤歸還投資Profitappropriation-retur

13、ninvestmentbyprofit利潤分配-應(yīng)付優(yōu)先股股利Profitappropriation-preferencesharesdividends利潤分配-提取任意盈余公積Profitappropriation-othersurplusreserve利潤分配-應(yīng)付普通股股利Profitappropriation-ordinarysharesdividends利潤分配-轉(zhuǎn)作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares期初未分配利潤Retainedearnings,beginningoftheyear

14、資本公積-股本溢價Capitalsurplus-sharepremium資本公積-接受捐贈非現(xiàn)金資產(chǎn)準備Capitalsurplus-donationreserve資本公積-接受現(xiàn)金捐贈Capitalsurplus-cashdonation資本公積-股權(quán)投資準備Capitalsurplus-investmentreserve資本公積-撥款轉(zhuǎn)入Capitalsurplus-subsidiary資本公積-外幣資本折算差額Capitalsurplus-foreigncurrencytranslation資本公積-其他Capitalsurplus-others盈余公積-法定盈余公積金Surplusre

15、serve-statutorysurplusreserve盈余公積-任意盈余公積金Surplusreserve-othersurplusreserve盈余公積-法定公益金Surplusreserve-statutorywelfarereserve盈余公積-儲備基金Surplusreserve-reservefund盈余公積-企業(yè)發(fā)展基金Surplusreserve-enterprisedevelopmentfund盈余公積-利潤歸還投資Surplusreserve-retureinvestmentbyinvestment主營業(yè)務(wù)收入Sales主營業(yè)務(wù)成本Costofsales主營業(yè)務(wù)稅金及附加

16、Salestax營業(yè)費用Operatingexpenses管理費用Generalandadministrativeexpenses財務(wù)費用Financialexpenses投資收益Investmentincome其他業(yè)務(wù)收入Otheroperatingincome營業(yè)外收入Non-operatingincome補貼收入Subsidyincome其他業(yè)務(wù)支出Otheroperatingexpenses營業(yè)外支出Non-operatingexpenses所得稅Incometax會計科目中英對照（全）1 資產(chǎn)assets1112流動資產(chǎn)currentassets111 現(xiàn)金及約當(dāng)現(xiàn)金cashandc

17、ashequivalents1111庫存現(xiàn)金cashonhand1112零用金/周轉(zhuǎn)金pettycash/revolvingfunds1113銀行存款cashinbanks1116在途現(xiàn)金cashintransit1117約當(dāng)現(xiàn)金cashequivalents1118其它現(xiàn)金及約當(dāng)現(xiàn)金othercashandcashequivalents112 短期投資short-terminvestment1121短期投資-股票short-terminvestments-stock1122短期投資-短期票券short-terminvestments-short-termnotesandbills1123短期

18、投資-政府債券short-terminvestments-governmentbonds1124短期投資-受益憑證short-terminvestments-beneficiarycertificates1125短期投資-公司債short-terminvestments-corporatebonds1128短期投資-其它short-terminvestments-other1129備抵短期投資跌價損失allowanceforreductionofshort-terminvestmenttomarket113 應(yīng)收票據(jù)notesreceivable1131應(yīng)收票據(jù)notesreceivable1

19、132應(yīng)收票據(jù)貼現(xiàn)discountednotesreceivable1137應(yīng)收票據(jù)-關(guān)系人notesreceivable-relatedparties1138其它應(yīng)收票據(jù)othernotesreceivable1139備抵呆帳應(yīng)收票據(jù)allowanceforuncollec-tibleaccounts-notesreceivable114 應(yīng)收帳款accountsreceivable1141應(yīng)收帳款accountsreceivable1142應(yīng)收分期帳款installmentaccountsreceivable1147應(yīng)收帳款-關(guān)系人accountsreceivable-relatedpar

20、ties1149備抵呆帳應(yīng)收帳款allowanceforuncollec-tibleaccounts-accountsreceivable118其它應(yīng)收款otherreceivables1181應(yīng)收出售遠匯款forwardexchangecontractreceivable1182應(yīng)收遠匯款-外幣forwardexchangecontractreceivable-foreigncurrencies1183買賣遠匯折價discountonforwardex-changecontract1184應(yīng)收收益earnedrevenuereceivable1185應(yīng)收退稅款incometaxrefundr

21、eceivable1187其它應(yīng)收款-關(guān)系人otherreceivables-relatedparties1188其它應(yīng)收款-其它otherreceivables-other1189備抵呆帳-其它應(yīng)收款allowanceforuncollec-tibleaccounts-otherreceivables121122存貨inventories1211商品存貨merchandiseinventory1212寄銷商品consignedgoods1213在途商品goodsintransit1219備抵存貨跌價損失allowanceforreductionofinventorytomarket1221制

22、成品finishedgoods1222寄銷制成品consignedfinishedgoods1223副產(chǎn)品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229備抵存貨跌價損失allowanceforreductionofinventorytomarket125預(yù)付費用prepaidexpenses1251預(yù)付薪資prepaidpayroll1252預(yù)付租金prepaidren

23、ts1253預(yù)付保險費prepaidinsurance1254用品盤存officesupplies1255預(yù)付所得稅prepaidincometax1258其它預(yù)付費用otherprepaidexpenses126預(yù)付款項prepayments1261預(yù)付貨款prepaymentforpurchases1268其它預(yù)付款項otherprepayments128129其它流動資產(chǎn)othercurrentassets1281進項稅額VATpaid（orinputtax）1282留抵稅額excessVATpaid（oroverpaidVAT）1283暫付款temporarypayments1284代

24、付款paymentonbehalfofothers1285員工借支advancestoemployees1286存出保證金refundabledeposits1287受限制存款certificateofdeposit-restricted1291遞延所得稅資產(chǎn)deferredincometaxassets1292遞延兌換損失deferredforeignexchangelosses1293業(yè)主（股東）往來owners'（stockholders'）currentaccount1294同業(yè)往來currentaccountwithothers1298其它流動資產(chǎn)-其它othercu

25、rrentassets-other13基金及長期投資fundsandlong-terminvestments131基金funds1311償債基金redemptionfund（orsinkingfund）1312改良及擴充基金fundforimprovementandexpansion1313意外損失準備基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132長期投資long-terminvestments1321長期股權(quán)投資long-termequityinvestments1322長期債券投資long-termbondinvestme

26、nts1323長期不動產(chǎn)投資long-termrealestatein-vestments1324人壽保險現(xiàn)金解約價值cashsurrendervalueoflifeinsurance1328其它長期投資otherlong-terminvestments1329備抵長期投資跌價損失allowanceforexcessofcostovermarketvalueoflongterminvestments1415固定資產(chǎn)property,plant,andequipment141土地land1411土地land1418土地-重估增值land-revaluationincrements142土地改良物

27、landimprovements1421土地改良物landimprovements1428土地改良物-重估增值landimprovements-revaluationincrements1429累積折舊-土地改良物accumulateddepreciation-landimprovements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累積折舊-房屋及建物accumulateddepreciation-buildings144146機（器）具及設(shè)備machineryand

28、equipment1441機（器）具machinery1448機（器）具-重估增值machinery-revaluationincrements1449累積折舊-機（器）具accumulateddepreciation-machinery151 租賃資產(chǎn)leasedassets1511租賃資產(chǎn)leasedassets1519累積折舊-租賃資產(chǎn)accumulateddepreciation-leasedassets152 租賃權(quán)益改良leaseholdimprovements1521租賃權(quán)益改良leaseholdimprovements1529累積折舊-租賃權(quán)益改良accumulateddepr

29、eciation-leaseholdimprovements156未完工程及預(yù)付購置設(shè)備款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562預(yù)付購置設(shè)備款prepaymentforequipment158雜項固定資產(chǎn)miscellaneousproperty,plant,andequipment1581雜項固定資產(chǎn)miscellaneousproperty,plant,andequipment1588雜項固定資產(chǎn)-重估增值miscellaneousproperty,plant,an

30、dequipment-revaluationincrements1589累積折舊-雜項固定資產(chǎn)accumulateddepreciation-miscellaneousproperty,plant,andequipment16遞耗資產(chǎn)depletableassets161遞耗資產(chǎn)depletableassets1611天然資源naturalresources1618天然資源-重估增值naturalresources-revaluationincrements1619累積折耗-天然資源accumulateddepletion-naturalresources17 無形資產(chǎn)intangibleas

31、sets171商標(biāo)權(quán)trademarks1711商標(biāo)權(quán)trademarks172專利權(quán)patents1721專利權(quán)patents173特許權(quán)franchise1731特許權(quán)franchise174著作權(quán)copyright1741著作權(quán)copyright175計算機軟件computersoftware1751計算機軟件computersoftwarecost176商譽goodwill1761商譽goodwill177開辦費organizationcosts1771開辦費organizationcosts178其它無形資產(chǎn)otherintangibles1781遞延退休金成本deferredpen

32、sioncosts1782租賃權(quán)益改良leaseholdimprovements1788其它無形資產(chǎn)-其它otherintangibleassets-other18 其它資產(chǎn)otherassets181遞延資產(chǎn)deferredassets1811債券發(fā)行成本deferredbondissuancecosts1812長期預(yù)付租金long-termprepaidrent1813長期預(yù)付保險費long-termprepaidinsurance1814遞延所得稅資產(chǎn)deferredincometaxassets1815預(yù)付退休金prepaidpensioncost1818其它遞延資產(chǎn)otherdefe

33、rredassets182閑置資產(chǎn)idleassets1821閑置資產(chǎn)idleassets184長期應(yīng)收票據(jù)及款項與催收帳款long-termnotes,accountsandoverduereceivables1841長期應(yīng)收票據(jù)long-termnotesreceivable1842長期應(yīng)收帳款long-termaccountsreceivable1843催收帳款overduereceivables1847長期應(yīng)收票據(jù)及款項與催收帳款-關(guān)系人longtermnotes,accountsandoverduereceivables-relatedparties1848其它長期應(yīng)收款項other

34、long-termreceivables1849備抵呆帳-長期應(yīng)收票據(jù)及款項與催收帳款allowanceforuncollectibleaccounts-longtermnotes,accountsandoverduereceivables185出租資產(chǎn)assetsleasedtoothers1851出租資產(chǎn)assetsleasedtoothers1858出租資產(chǎn)-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累積折舊-出租資產(chǎn)accumulateddepreciation-assetsleasedtoothers186

35、存出保證金refundabledeposit1861存出保證金refundabledeposits188雜項資產(chǎn)miscellaneousassets1881受限制存款certificateofdeposit-restricted1888雜項資產(chǎn)-其它miscellaneousassets2負債liabilities2122流動負債currentliabilities211短期借款short-termborrowings(debt)2111銀行透支bankoverdraft2112銀行借款bankloan2114短期借款-業(yè)主short-termborrowings-owners2115短期借

36、款-員工short-termborrowings-employees2117短期借款-關(guān)系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other212應(yīng)付短期票券short-termnotesandbillspayable2121應(yīng)付商業(yè)本票commercialpaperpayable2122銀行承兌匯票bankacceptance2128其它應(yīng)付短期票券othershort-termnotesandbillspayable2129應(yīng)付短期票券折價discountonshort-termnotesand

37、billspayable213應(yīng)付票據(jù)notespayable2131應(yīng)付票據(jù)notespayable2137應(yīng)付票據(jù)-關(guān)系人notespayable-relatedparties2138其它應(yīng)付票據(jù)othernotespayable214應(yīng)付帳款accountspayable2141應(yīng)付帳款accountspayable2147應(yīng)付帳款-關(guān)系人accountspayable-relatedparties216應(yīng)付所得稅incometaxespayable2161應(yīng)付所得稅incometaxpayable217應(yīng)付費用accruedexpenses2171應(yīng)付薪工accruedpayroll2

38、172應(yīng)付租金accruedrentpayable2173應(yīng)付利息accruedinterestpayable2174應(yīng)付營業(yè)稅accruedVATpayable2175應(yīng)付稅捐-其它accruedtaxespayable-other2178其它應(yīng)付費用otheraccruedexpensespayable218219其它應(yīng)付款otherpayables2181應(yīng)付購入遠匯款forwardexchangecontractpayable2182應(yīng)付遠匯款-外幣forwardexchangecontractpayable-foreigncurrencies2183買賣遠匯溢價premiumonfo

39、rwardexchangecontract2184應(yīng)付土地房屋款payablesonlandandbuildingpurchased2185應(yīng)付設(shè)備款Payablesonequipment2187其它應(yīng)付款-關(guān)系人otherpayables-relatedparties2191應(yīng)付股利dividendpayable2192 應(yīng)付紅利bonus payable2193應(yīng)付董監(jiān)事酬勞compensationpayabletodirectorsandsupervisors2198其它應(yīng)付款-其它otherpayables-other226預(yù)收款項advancereceipts2261預(yù)收貨款sale

40、srevenuereceivedinadvance2262預(yù)收收入revenuereceivedinadvance2268其它預(yù)收款otheradvancereceipts227一年或一營業(yè)周期內(nèi)到期長期負債long-termliabilities-currentportion2271一年或一營業(yè)周期內(nèi)到期公司債corporatebondspayable-currentportion2272一年或一營業(yè)周期內(nèi)到期長期借款long-termloanspayable-currentportion2273一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項longtermnotesandaccountspaya

41、bleduewithinoneyearoroneoperatingcycle2277一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項-關(guān)系人longtermnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一營業(yè)周期內(nèi)到期長期負債otherlong-termlia-bilities-currentportion228229其它流動負債othercurrentliabilities2281銷項稅額VATreceived(oroutputtax)2283暫收款temporaryreceipts2284代收款receiptsund

42、ercustody2285估計售后服務(wù)/保固負債estimatedwarrantyliabilities2291遞延所得稅負債deferredincometaxliabilities2292遞延兌換利益deferredforeignexchangegain2293業(yè)主(股東)往來owners'currentaccount2294同業(yè)往來currentaccountwithothers2298其它流動負債-其它othercurrentliabilities-others23長期負債long-termliabilities231應(yīng)付公司債corporatebondspayable2311應(yīng)

43、付公司債corporatebondspayable2319應(yīng)付公司債溢(折)價premium(discount)oncorporatebondspayable232長期借款long-termloanspayable2321長期銀行借款long-termloanspayable-bank2324長期借款-業(yè)主long-termloanspayable-owners2325長期借款-員工long-termloanspayable-employees2327長期借款-關(guān)系人long-termloanspayable-relatedparties2328長期借款-其它long-termloanspay

44、able-other233長期應(yīng)付票據(jù)及款項long-termnotesandaccountspayable2331長期應(yīng)付票據(jù)long-termnotespayable2332長期應(yīng)付帳款long-termaccountspay-able2333長期應(yīng)付租賃負債long-termcapitalleaseliabilities2337長期應(yīng)付票據(jù)及款項-關(guān)系人Long-termnotesandaccountspayable-relatedparties2338其它長期應(yīng)付款項otherlong-termpayables234估計應(yīng)付土地增值稅accruedliabilitiesforlandv

45、alueincrementtax2341估計應(yīng)付土地增值稅estimatedaccruedlandvalueincrementaltaxpay-able235應(yīng)計退休金負債accruedpensionliabilities2351應(yīng)計退休金負債accruedpensionliabilities238其它長期負債otherlong-termliabilities2388其它長期負債-其它otherlong-termliabilities-other28其它負債otherliabilities281遞延負債deferredliabilities2811遞延收入deferredrevenue2814

46、遞延所得稅負債deferredincometaxliabilities2818其它遞延負債otherdeferredliabilities286存入保證金depositsreceived2861存入保證金guaranteedepositreceived288雜項負債miscellaneousliabilities2888雜項負債-其它miscellaneousliabilities-other3業(yè)主權(quán)益owners'equity31 資本capital311資本（或股本）capital3111普通股股本capital-commonstock3112特別股股本capital-prefer

47、redstock3113預(yù)收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedistributed3115資本capital32 資本公積additionalpaid-incapital321股票溢價paid-incapitalinexcessofpar3211普通股股票溢價paid-incapitalinexcessofpar-commonstock3212特別股股票溢價paid-incapitalinexcessofpar-preferredstock323資產(chǎn)重估增值準備capitalsurplusfromassetsrev

48、aluation3231資產(chǎn)重估增值準備capitalsurplusfromassetsrevaluation324處分資產(chǎn)溢價公積capitalsurplusfromgainondisposalofassets3241處分資產(chǎn)溢價公積capitalsurplusfromgainondisposalofassets325合并公積capitalsurplusfrombusinesscombination3251合并公積capitalsurplusfrombusinesscombination326受贈公積donatedsurplus3261受贈公積donatedsurplus328其它資本公積o

49、theradditionalpaid-incapital3281權(quán)益法長期股權(quán)投資資本公積additionalpaid-incapitalfrominvesteeunderequitymethod3282資本公積-庫藏股票交易additionalpaid-incapital-treasurystocktrans-actions33 保留盈余（或累積虧損）retainedearnings（accumulateddeficit）331法定盈余公積legalreserve3311法定盈余公積legalreserve332特別盈余公積specialreserve3321意外損失準備contingenc

50、yreserve3322改良擴充準備improvementandexpansionreserve3323償債準備specialreserveforredemptionofliabilities3328其它特別盈余公積otherspecialreserve335未分配盈余（或累積虧損）retainedearnings-unappropriated（oraccumulateddeficit）3351累積盈虧accumulatedprofitorloss3352前期損益調(diào)整priorperiodadjustments3353本期損益netincomeorlossforcurrentperiod34

51、權(quán)益調(diào)整equityadjustments341長期股權(quán)投資未實現(xiàn)跌價損失unrealizedlossonmarketvaluedeclineoflongtermequityinvestments3411長期股權(quán)投資未實現(xiàn)跌價損失unrealizedlossonmarketvaluedeclineoflongtermequityinvestments342累積換算調(diào)整數(shù)cumulativetranslationadjustment3421累積換算調(diào)整數(shù)cumulativetranslationadjustments343未認列為退休金成本之凈損失netlossnotrecognizedaspe

52、nsioncost3431未認列為退休金成本之凈損失netlossnotrecognizedaspensioncosts35 庫藏股treasurystock351庫藏股treasurystock3511庫藏股treasurystock36 少數(shù)股權(quán)minorityinterest361少數(shù)股權(quán)minorityinterest3611少數(shù)股權(quán)minorityinterest4營業(yè)收入operatingrevenue41銷貨收入salesrevenue411銷貨收入salesrevenue4111銷貨收入salesrevenue4112分期付款銷貨收入installmentsalesrevenu

53、e417銷貨退回salesreturn4171銷貨退回salesreturn419銷貨折讓salesallowances4191銷貨折讓salesdiscountsandallowances46勞務(wù)收入servicerevenue461勞務(wù)收入servicerevenue4611勞務(wù)收入servicerevenue47業(yè)務(wù)收入agencyrevenue471業(yè)務(wù)收入agencyrevenue4711業(yè)務(wù)收入agencyrevenue48其它營業(yè)收入otheroperatingrevenue488其它營業(yè)收入-其它otheroperatingrevenue4888其它營業(yè)收入-其它otherop

54、eratingrevenue-other5營業(yè)成本operatingcosts51銷貨成本costofgoodssold511銷貨成本costofgoodssold5111銷貨成本costofgoodssold5112分期付款銷貨成本installmentcostofgoodssold512進貨purchases5121進貨purchases5122進貨費用purchaseexpenses5123進貨退出purchasereturns5124進貨折讓chargesonpurchasedmerchandise513進料materialspurchased5131進料materialpurchas

55、ed5132進料費用chargesonpurchasedmaterial5133進料退出materialpurchasereturns5134進料折讓materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515518制造費用manufacturingoverhead5151間接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies(expense)5154旅費travellingexpense,travel5155運費shippingexpenses,fr

56、eight5156郵電費postage(expenses)5157修繕費repair(s)andmaintenance(expense)5158包裝費packingexpenses5161水電瓦斯費utilities(expense)5162保險費insurance(expense)5163加工費manufacturingoverhead-outsourced5166稅捐taxes5168折舊depreciationexpense5169各項耗竭及攤提variousamortization5172伙食費meal(expenses)5173職工福利employeebenefits/welfare5176訓(xùn)練費training(expense)5177間接材料indirectmaterials5188其它制造費用othermanufacturingexpenses56勞務(wù)成本制ervicecosts561勞務(wù)成本servicecosts5611勞務(wù)成本servicecosts57業(yè)務(wù)成本gencycosts571業(yè)務(wù)成本agencycosts5711業(yè)務(wù)成本agencycosts58其它營業(yè)成本otheroperatingcosts