2888 杂项负债 -其它 miscellaneous liabilities - other







三、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 equityadjustments



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 translationadjustment



3421 累积换算调整数 cumulative translationadjustments



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



四、损益类



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



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



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 commissionrevenue/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

关键字:会计英语

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