一、資產(chǎn) assets
  1、 流動資產(chǎn) current assets
  111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents
  1111 庫存現(xiàn)金 cash on hand
  1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds
  1113 銀行存款 cash in banks
  1116 在途現(xiàn)金 cash in transit
  1117 約當(dāng)現(xiàn)金 cash equivalents
  1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents
  112 短期投資 short-term investments
  1121 短期投資 -股票 short-term investments - stock
  1122 短期投資 -短期票券 short-term investments - short-term notes and bills
  1123 短期投資 -政府債券 short-term investments - government bonds
  1124 短期投資 -受益憑證 short-term investments - beneficiary certificates
  1125 短期投資 -公司債 short-term investments - corporate bonds
  1128 短期投資 -其它 short-term investments - other
  1129 備抵短期投資跌價損失 allowance for reduction of short-term investment to market
  113 應(yīng)收票據(jù) notes receivable
  1131 應(yīng)收票據(jù) notes receivable
  1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable
  1137 應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties
  1138 其它應(yīng)收票據(jù) other notes receivable
  1139 備抵呆帳 -應(yīng)收票據(jù) allowance for uncollec- tible accounts- notes receivable
  114 應(yīng)收帳款 accounts receivable
  1141 應(yīng)收帳款 accounts receivable
  1142 應(yīng)收分期帳款 installment accounts receivable
  1147 應(yīng)收帳款 -關(guān)系人 accounts receivable - related parties
  1149 備抵呆帳 -應(yīng)收帳款 allowance for uncollec- tible accounts - accounts receivable
  118 其它應(yīng)收款 other receivables
  1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable
  1182 應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies
  1183 買賣遠(yuǎn)匯折價 discount on forward ex-change contract
  1184 應(yīng)收收益 earned revenue receivable
  1185 應(yīng)收退稅款 income tax refund receivable
  1187 其它應(yīng)收款 - 關(guān)系人 other receivables - related parties
  1188 其它應(yīng)收款 - 其它 other receivables - other
  1189 備抵呆帳 - 其它應(yīng)收款 allowance for uncollec- tible accounts - other receivables
  121~122 存貨 inventories
  1211 商品存貨 merchandise inventory
  1212 寄銷商品 consigned goods
  1213 在途商品 goods in transit
  1219 備抵存貨跌價損失 allowance for reduction of inventory to market
  1221 制成品 finished goods
  1222 寄銷制成品 consigned finished goods
  1223 副產(chǎn)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 備抵存貨跌價損失 allowance for reduction of inventory to market
  125 預(yù)付費(fèi)用 prepaid expenses
  1251 預(yù)付薪資 prepaid payroll
  1252 預(yù)付租金 prepaid rents
  1253 預(yù)付保險費(fèi) prepaid insurance
  1254 用品盤存 office supplies
  1255 預(yù)付所得稅 prepaid income tax
  1258 其它預(yù)付費(fèi)用 other prepaid expenses
  126 預(yù)付款項(xiàng) prepayments
  1261 預(yù)付貨款 prepayment for purchases
  1268 其它預(yù)付款項(xiàng) other prepayments
  128~129 其它流動資產(chǎn) other current assets
  1281 進(jìn)項(xiàng)稅額 VAT paid ( or input tax)
  1282 留抵稅額 excess VAT paid (or overpaid VAT)
  1283 暫付款 temporary payments
  1284 代付款 payment on behalf of others
  1285 員工借支 advances to employees
  1286 存出保證金 refundable deposits
  1287 受限制存款 certificate of deposit-restricted
  1291 遞延所得稅資產(chǎn) deferred income tax assets
  1292 遞延兌換損失 deferred foreign exchange losses
  1293 業(yè)主(股東)往來 owners^(stockholders^) current account
  1294 同業(yè)往來 current account with others
  1298 其它流動資產(chǎn)-其它 other current assets - other
  2、 基金及長期投資 funds and long-term investments
  131 基金 funds
  1311 償債基金 redemption fund (or sinking fund)
  1312 改良及擴(kuò)充基金 fund for improvement and expansion
  1313 意外損失準(zhǔn)備基金 contingency fund
  1314 退休基金 pension fund
  1318 其它基金 other funds
  132 長期投資 long-term investments
  1321 長期股權(quán)投資 long-term equity investments
  1322 長期債券投資 long-term bond investments
  1323 長期不動產(chǎn)投資 long-term real estate in-vestments
  1324 人壽保險現(xiàn)金解約價值 cash surrender value of life insurance
  1328 其它長期投資 other long-term investments
  1329 備抵長期投資跌價損失 allowance for excess of cost over market value of long-term investments
  3、 固定資產(chǎn) property , plant, and equipment
  141 土地 land
  1411 土地 land
  1418 土地-重估增值 land - r*uation 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 - r*uation increments
  1429 累積折舊 -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 -r*uation increments
  1439 累積折舊 -房屋及建物 accumulated depreciation - buildings
  144~146 機(jī)(器)具及設(shè)備 machinery and equipment
  1441 機(jī)(器)具 machinery
  1448 機(jī)(器)具 -重估增值 machinery - r*uation increments
  1449 累積折舊 -機(jī)(器)具 accumulated depreciation - machinery
  151 租賃資產(chǎn) leased assets
  1511 租賃資產(chǎn) leased assets
  1519 累積折舊 -租賃資產(chǎn) accumulated depreciation - leased assets
  152 租賃權(quán)益改良 leasehold improvements
  1521 租賃權(quán)益改良 leasehold improvements
  1529 累積折舊- 租賃權(quán)益改良 accumulated depreciation - leasehold improvements
  156 未完工程及預(yù)付購置設(shè)備款 construction in progress and prepayments forequipment
  1561 未完工程 construction in progress
  1562 預(yù)付購置設(shè)備款 prepayment for equipment
  158 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment
  1581 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment
  1588 雜項(xiàng)固定資產(chǎn)-重估增值 miscellaneous property, plant, and equipment - r*uation increments
  1589 累積折舊- 雜項(xiàng)固定資產(chǎn) accumulated depreciation - miscellaneous property, plant, and equipment
  16 遞耗資產(chǎn) depletable assets
  161 遞耗資產(chǎn) depletable assets
  1611 天然資源 natural resources
  1618 天然資源 -重估增值 natural resources -r*uation increments
  1619 累積折耗 -天然資源 accumulated depletion - natural resources
  17 無形資產(chǎn) intangible assets
  171 商標(biāo)權(quán) trademarks
  1711 商標(biāo)權(quán) trademarks
  172 專利權(quán) patents
  1721 專利權(quán) patents
  173 特許權(quán) franchise
  1731 特許權(quán) franchise
  174 著作權(quán) copyright
  1741 著作權(quán) copyright
  175 計算機(jī)軟件 computer software
  1751 計算機(jī)軟件 computer software cost
  176 商譽(yù) goodwill
  1761 商譽(yù) goodwill
  177 開辦費(fèi) organization costs
  1771 開辦費(fèi) organization costs
  178 其它無形資產(chǎn) other intangibles
  1781 遞延退休金成本 deferred pension costs
  1782 租賃權(quán)益改良 leasehold improvements
  1788 其它無形資產(chǎn)-其它 other intangible assets - other
  18 其它資產(chǎn) other assets
  181 遞延資產(chǎn) deferred assets
  1811 債券發(fā)行成本 deferred bond issuance costs
  1812 長期預(yù)付租金 long-term prepaid rent
  1813 長期預(yù)付保險費(fèi) long-term prepaid insurance
  1814 遞延所得稅資產(chǎn) deferred income tax assets
  1815 預(yù)付退休金 prepaid pension cost
  1818 其它遞延資產(chǎn) other deferred assets
  182 閑置資產(chǎn) idle assets
  1821 閑置資產(chǎn) idle assets
  184 長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 long-term notes , accounts and overdue receivables
  1841 長期應(yīng)收票據(jù) long-term notes receivable
  1842 長期應(yīng)收帳款 long-term accounts receivable
  1843 催收帳款 overdue receivables
  1847 長期應(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 parties
  1848 其它長期應(yīng)收款項(xiàng) other long-term receivables
  1849 備抵呆帳-長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
  185 出租資產(chǎn) assets leased to others
  1851 出租資產(chǎn) assets leased to others
  1858 出租資產(chǎn) -重估增值 assets leased to others - incremental value from r*uation
  1859 累積折舊 -出租資產(chǎn) accumulated depreciation - assets leased to others
  186 存出保證金 refundable deposit
  1861 存出保證金 refundable deposits
  188 雜項(xiàng)資產(chǎn) miscellaneous assets
  1881 受限制存款 certificate of deposit - restricted
  1888 雜項(xiàng)資產(chǎn) -其它 miscellaneous assets - other
  二、 負(fù)債 liabilities
  21~ 22 流動負(fù)債 current liabilities
  211 短期借款 short-term borrowings(debt)
  2111 銀行透支 bank overdraft
  2112 銀行借款 bank loan
  2114 短期借款 -業(yè)主 short-term borrowings - owners
  2115 短期借款 -員工 short-term borrowings - employees
  2117 短期借款 -關(guān)系人 short-term borrowings- related parties
  2118 短期借款 -其它 short-term borrowings - other
  212 應(yīng)付短期票券 short-term notes and bills payable
  2121 應(yīng)付商業(yè)本票 commercial paper payable
  2122 銀行承兌匯票 bank acceptance
  2128 其它應(yīng)付短期票券 other short-term notes and bills payable
  2129 應(yīng)付短期票券折價 discount on short-term notes and bills payable
  213 應(yīng)付票據(jù) notes payable
  2131 應(yīng)付票據(jù) notes payable
  2137 應(yīng)付票據(jù) -關(guān)系人 notes payable - related parties
  2138 其它應(yīng)付票據(jù) other notes payable
  214 應(yīng)付帳款 accounts pay able
  2141 應(yīng)付帳款 accounts payable
  2147 應(yīng)付帳款 -關(guān)系人 accounts payable - related parties
  216 應(yīng)付所得稅 income taxes payable
  2161 應(yīng)付所得稅 income tax payable
  217 應(yīng)付費(fèi)用 accrued expenses
  2171 應(yīng)付薪工 accrued payroll
  2172 應(yīng)付租金 accrued rent payable
  2173 應(yīng)付利息 accrued interest payable
  2174 應(yīng)付營業(yè)稅 accrued VAT payable
  2175 應(yīng)付稅捐 -其它 accrued taxes payable- other
  2178 其它應(yīng)付費(fèi)用 other accrued expenses payable
  218~219 其它應(yīng)付款 other payables
  2181 應(yīng)付購入遠(yuǎn)匯款 forward exchange contract payable
  2182 應(yīng)付遠(yuǎn)匯款 -外幣 forward exchange contract payable - foreign currencies
  2183 買賣遠(yuǎn)匯溢價 premium on forward exchange contract
  2184 應(yīng)付土地房屋款 payables on land and building purchased
  2185 應(yīng)付設(shè)備款 Payables on equipment
  2187 其它應(yīng)付款 -關(guān)系人 other payables - related parties
  2191 應(yīng)付股利 dividend payable
  2192 應(yīng)付紅利 bonus payable
  2193 應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors
  2198 其它應(yīng)付款 -其它 other payables - other
  226 預(yù)收款項(xiàng)advance receipts
  2261 預(yù)收貨款 sales revenue received in advance
  2262 預(yù)收收入 revenue received in advance
  2268 其它預(yù)收款 other advance receipts
  227 一年或一營業(yè)周期內(nèi)到期長期負(fù)債 long-term liabilities -current portion
  2271 一年或一營業(yè)周期內(nèi)到期公司債 corporate bonds payable - current portion
  2272 一年或一營業(yè)周期內(nèi)到期長期借款 long-term loans payable - current portion
  2273 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable due within one year or one operating cycle
  2277 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人 long-term notes and accounts payables to related parties - current portion
  2278 其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債 other long-term lia- bilities - current portion
  228~229 其它流動負(fù)債 other current liabilities
  2281 銷項(xiàng)稅額 VAT received(or output tax)
  2283 暫收款 temporary receipts
  2284 代收款 receipts under custody
  2285 估計售后服務(wù)/保固負(fù)債 estimated warranty liabilities
  2291 遞延所得稅負(fù)債 deferred income tax liabilities
  2292 遞延兌換利益 deferred foreign exchange gain
  2293 業(yè)主(股東)往來 owners^ current account
  2294 同業(yè)往來 current account with others
  2298 其它流動負(fù)債-其它 other current liabilities - others
  23 長期負(fù)債 long-term liabilities
  231 應(yīng)付公司債 corporate bonds payable
  2311 應(yīng)付公司債 corporate bonds payable
  2319 應(yīng)付公司債溢(折)價 premium(discount) on corporate bonds payable
  232 長期借款 long-term loans payable
  2321 長期銀行借款 long-term loans payable - bank
  2324 長期借款 -業(yè)主 long-term loans payable - owners
  2325 長期借款 -員工 long-term loans payable - employees
  2327 長期借款 -關(guān)系人 long-term loans payable - related parties
  2328 長期借款 -其它 long-term loans payable - other
  233 長期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable
  2331 長期應(yīng)付票據(jù) long-term notes payable
  2332 長期應(yīng)付帳款 long-term accounts pay-able
  2333 長期應(yīng)付租賃負(fù)債 long-term capital lease liabilities
  2337 長期應(yīng)付票據(jù)及款項(xiàng) -關(guān)系人 Long-term notes and accounts payable - related parties
  2338 其它長期應(yīng)付款項(xiàng) other long-term payables
  234 估計應(yīng)付土地增值稅 accrued liabilities for land value increment tax
  2341 估計應(yīng)付土地增值稅 estimated accrued land value incremental tax pay-able
  235 應(yīng)計退休金負(fù)債 accrued pension liabilities
  2351 應(yīng)計退休金負(fù)債 accrued pension liabilities
  238 其它長期負(fù)債 other long-term liabilities
  2388 其它長期負(fù)債-其它 other long-term liabilities - other
  28 其它負(fù)債 other liabilities
  281 遞延負(fù)債 deferred liabilities
  2811 遞延收入 deferred revenue
  2814 遞延所得稅負(fù)債 deferred income tax liabilities
  2818 其它遞延負(fù)債 other deferred liabilities
  286 存入保證金 deposits received
  2861 存入保證金 guarantee deposit received
  288 雜項(xiàng)負(fù)債 miscellaneous liabilities
  2888 雜項(xiàng)負(fù)債 -其它 miscellaneous liabilities - other
  三、業(yè)主權(quán)益 owners’ equity
  31 資本 capital
  311 資本(或股本) capital
  3111 普通股股本 capital - common stock
  3112 特別股股本 capital - preferred stock
  3113 預(yù)收股本 capital collected in advance
  3114 待分配股票股利 stock dividends to be distributed
  3115 資本 capital
  32 資本公積 additional paid-in capital
  321 股票溢價 paid-in capital in excess of par
  3211 普通股股票溢價 paid-in capital in excess of par- common stock
  3212 特別股股票溢價 paid-in capital in excess of par- preferred stock
  323 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets r*uation
  3231 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets r*uation
  324 處分資產(chǎn)溢價公積 capital surplus from gain on disposal of assets
  3241 處分資產(chǎn)溢價公積 capital surplus from gain on disposal of assets
  325 合并公積 capital surplus from business combination
  3251 合并公積 capital surplus from business combination
  326 受贈公積 donated surplus
  3261 受贈公積 donated surplus
  328 其它資本公積 other additional paid-in capital
  3281 權(quán)益法長期股權(quán)投資資本公積 additional paid-in capital from investee under equity method
  3282 資本公積- 庫藏股票交易 additional paid-in capital - treasury stock trans-actions
  33 保留盈余(或累積虧損) retained earnings (accumulated deficit)
  331 法定盈余公積 legal reserve
  3311 法定盈余公積 legal reserve
  332 特別盈余公積 special reserve
  3321 意外損失準(zhǔn)備 contingency reserve
  3322 改良擴(kuò)充準(zhǔn)備 improvement and expansion reserve
  3323 償債準(zhǔn)備 special reserve for redemption of liabilities
  3328 其它特別盈余公積 other special reserve
  335 未分配盈余(或累積虧損) retained earnings-unappropriated (or accumulated deficit)
  3351 累積盈虧 accumulated profit or loss
  3352 前期損益調(diào)整 prior period adjustments
  3353 本期損益 net income or loss for current period
  34 權(quán)益調(diào)整 equity adjustments
  341 長期股權(quán)投資未實(shí)現(xiàn)跌價損失 unrealized loss on market value decline of long-term equity investments
  3411 長期股權(quán)投資未實(shí)現(xiàn)跌價損失 unrealized loss on market value decline of long-term equity investments
  342 累積換算調(diào)整數(shù) cumulative translation adjustment
  3421 累積換算調(diào)整數(shù) cumulative translation adjustments
  343 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension cost
  3431 未認(rèn)列為退休金成本之凈損失 net loss not recognized as pension costs
  35 庫藏股 treasury stock
  351 庫藏股 treasury stock
  3511 庫藏股 treasury stock
  36 少數(shù)股權(quán) minority interest
  361 少數(shù)股權(quán) minority interest
  3611 少數(shù)股權(quán) minority interest
  四、損益類
  4 營業(yè)收入 operating revenue
  41 銷貨收入 sales revenue
  411 銷貨收入 sales revenue
  4111 銷貨收入 sales revenue
  4112 分期付款銷貨收入 installment sales revenue
  417 銷貨退回 sales return
  4171 銷貨退回 sales return
  419 銷貨折讓 sales allowances
  4191 銷貨折讓 sales discounts and allowances
  46 勞務(wù)收入 service revenue
  461 勞務(wù)收入 service revenue
  4611 勞務(wù)收入 service revenue
  47 業(yè)務(wù)收入 agency revenue
  471 業(yè)務(wù)收入 agency revenue
  4711 業(yè)務(wù)收入 agency revenue
  48 其它營業(yè)收入 other operating revenue
  488 其它營業(yè)收入-其它 other operating revenue
  4888 其它營業(yè)收入-其它 other operating revenue - other
  5 營業(yè)成本 operating costs
  51 銷貨成本 cost of goods sold
  511 銷貨成本 cost of goods sold
  5111 銷貨成本 cost of goods sold
  5112 分期付款銷貨成本 installment cost of goods sold
  512 進(jìn)貨 purchases
  5121 進(jìn)貨 purchases
  5122 進(jìn)貨費(fèi)用 purchase expenses
  5123 進(jìn)貨退出 purchase returns
  5124 進(jìn)貨折讓 charges on purchased merchandise
  513 進(jìn)料 materials purchased
  5131 進(jìn)料 material purchased
  5132 進(jìn)料費(fèi)用 charges on purchased material
  5133 進(jìn)料退出 material purchase returns
  5134 進(jìn)料折讓 material purchase allowances
  514 直接人工 direct labor
  5141 直接人工 direct labor
  515~518 制造費(fèi)用 manufacturing overhead
  5151 間接人工 indirect labor
  5152 租金支出 rent expense, rent
  5153 文具用品 office supplies (expense)
  5154 旅費(fèi) travelling expense, travel
  5155 運(yùn)費(fèi) shipping expenses, freight
  5156 郵電費(fèi) postage (expenses)
  5157 修繕費(fèi) repair(s) and maintenance (expense )
  5158 包裝費(fèi) packing expenses
  5161 水電瓦斯費(fèi) utilities (expense)
  5162 保險費(fèi) insurance (expense)
  5163 加工費(fèi) manufacturing overhead - outsourced
  5166 稅捐 taxes
  5168 折舊 depreciation expense
  5169 各項(xiàng)耗竭及攤提 various amortization
  5172 伙食費(fèi) meal (expenses)
  5173 職工福利 employee benefits/welfare
  5176 訓(xùn)練費(fèi) training (expense)
  5177 間接材料 indirect materials
  5188 其它制造費(fèi)用 other manufacturing expenses
  56 勞務(wù)成本制 ervice costs
  561 勞務(wù)成本 service costs
  5611 勞務(wù)成本 service costs
  56 勞務(wù)成本制 ervice costs
  561 勞務(wù)成本 service costs
  5611 勞務(wù)成本 service costs
  57 業(yè)務(wù)成本 gency costs
  571 業(yè)務(wù)成本 agency costs
  5711 業(yè)務(wù)成本 agency costs
  58 其它營業(yè)成本 other operating costs
  588 其它營業(yè)成本-其它 other operating costs-other
  5888 其它營業(yè)成本-其它 other operating costs - other
  6 營業(yè)費(fèi)用 operating expenses
  61 推銷費(fèi)用 selling expenses
  615~618 推銷費(fèi)用 selling expenses
  6151 薪資支出 payroll expense
  6152 租金支出 rent expense, rent
  6153 文具用品 office supplies (expense)
  6154 旅費(fèi) travelling expense, travel
  6155 運(yùn)費(fèi) shipping expenses, freight
  6156 郵電費(fèi) postage (expenses)
  6157 修繕費(fèi) repair(s) and maintenance (expense)
  6159 廣告費(fèi) advertisement expense, advertisement
  6161 水電瓦斯費(fèi) utilities (expense)
  6162 保險費(fèi) insurance (expense)
  6164 交際費(fèi) entertainment (expense)
  6165 捐贈 donation (expense)
  6166 稅捐 taxes
  6167 呆帳損失 loss on uncollectible accounts
  6168 折舊 depreciation expense
  6169 各項(xiàng)耗竭及攤提 various amortization
  6172 伙食費(fèi) meal (expenses)
  6173 職工福利 employee benefits/welfare
  6175 傭金支出 commission (expense)
  6176 訓(xùn)練費(fèi) training (expense)
  6188 其它推銷費(fèi)用 other selling expenses
  62 管理及總務(wù)費(fèi)用 general & administrative expenses
  625~628 管理及總務(wù)費(fèi)用 general & administrative expenses
  6251 薪資支出 payroll expense
  6252 租金支出 rent expense, rent
  6253 文具用品 office supplies
  6254 旅費(fèi) travelling expense, travel
  6255 運(yùn)費(fèi) shipping expenses,freight
  6256 郵電費(fèi) postage (expenses)
  6257 修繕費(fèi) repair(s) and maintenance (expense)
  6259 廣告費(fèi) advertisement expense, advertisement
  6261 水電瓦斯費(fèi) utilities (expense)
  6262 保險費(fèi) insurance (expense)
  6264 交際費(fèi) entertainment (expense)
  6265 捐贈 donation (expense)
  6266 稅捐 taxes
  6267 呆帳損失 loss on uncollectible accounts
  6268 折舊 depreciation expense
  6269 各項(xiàng)耗竭及攤提 various amortization
  6271 外銷損失 loss on export sales
  6272 伙食費(fèi) meal (expenses)
  6273 職工福利 employee benefits/welfare
  6274 研究發(fā)展費(fèi)用 research and development expense
  6275 傭金支出 commission (expense)
  6276 訓(xùn)練費(fèi) training (expense)
  6278 勞務(wù)費(fèi) professional service fees
  6288 其它管理及總務(wù)費(fèi)用 other general and administrative expenses
  63 研究發(fā)展費(fèi)用 research and development expenses
  635~638 研究發(fā)展費(fèi)用 research and development expenses
  6351 薪資支出 payroll expense
  6352 租金支出 rent expense, rent
  6353 文具用品 office supplies
  6354 旅費(fèi) travelling expense, travel
  6355 運(yùn)費(fèi) shipping expenses, freight
  6356 郵電費(fèi) postage (expenses)
  6357 修繕費(fèi) repair(s) and maintenance (expense)
  6361 水電瓦斯費(fèi) utilities (expense)
  6362 保險費(fèi) insurance (expense)
  6364 交際費(fèi) entertainment (expense)
  6366 稅捐 taxes
  6368 折舊 depreciation expense
  6369 各項(xiàng)耗竭及攤提 various amortization
  6372 伙食費(fèi) meal (expenses)
  6373 職工福利 employee benefits/welfare
  6376 訓(xùn)練費(fèi) training (expense)
  6378 其它研究發(fā)展費(fèi)用 other research and development expenses
  7 營業(yè)外收入及費(fèi)用 non-operating revenue and expenses, other income(expense)
  71~74 營業(yè)外收入 non-operating revenue
  711 利息收入 interest revenue
  7111 利息收入 interest revenue/income
  712 投資收益 investment income
  7121 權(quán)益法認(rèn)列之投資收益 investment income recognized under equity method
  7122 股利收入 dividends income
  7123 短期投資市價回升利益 gain on market price recovery of short-term investment
  713 兌換利益 foreign exchange gain
  7131 兌換利益 foreign exchange gain
  714 處分投資收益 gain on disposal of investments
  7141 處分投資收益 gain on disposal of investments
  715 處分資產(chǎn)溢價收入 gain on disposal of assets
  7151 處分資產(chǎn)溢價收入 gain on disposal of assets
  748 其它營業(yè)外收入 other non-operating revenue
  7481 捐贈收入 donation income
  7482 租金收入 rent revenue/income
  7483 傭金收入 commission revenue/income
  7484 出售下腳及廢料收入 revenue from sale of scraps
  7485 存貨盤盈 gain on physical inventory
  7486 存貨跌價回升利益 gain from price recovery of inventory
  7487 壞帳轉(zhuǎn)回利益 gain on reversal of bad debts
  7488 其它營業(yè)外收入-其它 other non-operating revenue- other items
  75~ 78 營業(yè)外費(fèi)用 non-operating expenses
  751 利息費(fèi)用 interest expense
  7511 利息費(fèi)用 interest expense
  752 投資損失 investment loss
  7521 權(quán)益法認(rèn)列之投資損失 investment loss recog- nized under equity method
  7523 短期投資未實(shí)現(xiàn)跌價損失 unrealized loss on reduction of short-term investments to market
  753 兌換損失 foreign exchange loss
  7531 兌換損失 foreign exchange loss
  754 處分投資損失 loss on disposal of investments
  7541 處分投資損失 loss on disposal of investments
  755 處分資產(chǎn)損失 loss on disposal of assets
  7551 處分資產(chǎn)損失 loss on disposal of assets
  788 其它營業(yè)外費(fèi)用 other non-operating expenses
  7881 停工損失 loss on work stoppages
  7882 災(zāi)害損失 casualty loss
  7885 存貨盤損 loss on physical inventory
  7886 存貨跌價及呆滯損失 loss for market price decline and obsolete and slow-moving inventories
  7888 其它營業(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 expense (or benefit)
  811 所得稅費(fèi)用(或利益) income tax expense (or benefit)
  8111 所得稅費(fèi)用(或利益) income tax expense ( or benefit)
  9 非經(jīng)常營業(yè)損益 nonrecurring gain or loss
  91 停業(yè)部門損益 gain(loss) from discontinued operations
  911 停業(yè)部門損益-停業(yè)前營業(yè)損益 income(loss) from operations of discontinued segments
  9111 停業(yè)部門損益-停業(yè)前營業(yè)損益 income(loss) from operations of discontinued segment
  912 停業(yè)部門損益-處分損益 gain(loss) from disposal of discontinued segments
  9121 停業(yè)部門損益-處分損益 gain(loss) from disposal of discontinued segment
  92 非常損益 extraordinary gain or loss
  921 非常損益 extraordinary gain or loss
  9211 非常損益 extraordinary gain or loss
  93 會計原則變動累積影響數(shù) cumulative effect of changes in accounting principles
  931 會計原則變動累積影響數(shù) cumulative effect of changes in accounting principles
  9311 會計原則變動累積影響數(shù) cumulative effect of changes in accounting principles
  94 少數(shù)股權(quán)凈利 minority interest income
  941 少數(shù)股權(quán)凈利 minority interest income
  9411 少數(shù)股權(quán)凈利 minority interest income