會計詞匯對照

1、會計詞匯中中英對照 【 作者:洋蔥頭 時間:20033-7-113 1:06:226 】 （轉(zhuǎn)轉(zhuǎn)帖）一級級科目 二二級科目 三級科目目 四級科科目 代代碼 名稱稱 代碼 名稱 代代碼 名稱稱 代碼 名稱 英英譯 11 資產(chǎn) asseets 11 12 流流動資產(chǎn) currrent asseets 111 現(xiàn)金及約約當(dāng)現(xiàn)金 cashh andd cassh eqquivaalentts 11111 庫存現(xiàn)現(xiàn)金 caash oon haand 11112 零用金/周轉(zhuǎn)金 pettty caash/rrevollvingg funnds 11113 銀行存款款 cassh inn bannks 11

2、116 在途現(xiàn)金金 cassh inn traansitt 11117 約當(dāng)現(xiàn)金金 cassh eqquivaalentts 11118 其它現(xiàn)金金及 約當(dāng)當(dāng)現(xiàn)金 ootherr cassh annd caash eequivvalennts 1112 短短期投資 shorrt-teerm iinvesstmennts 11211 短期投投資 -股股票 shhort-termm invvestmmentss - sstockk 11122 短期投資資 -短期期票券 sshortt-terrm innvesttmentts - shorrt-teerm nnotess andd billls 1

3、1123 短期投資資 -政府府債券 sshortt-terrm innvesttmentts - goveernmeent bbondss 11124 短期投資資 -受益益憑證 sshortt-terrm innvesttmentts - beneeficiiary certtificcatess 11125 短期投資資 -公司司債 shhort-termm invvestmmentss - ccorpooratee bonnds 11128 短期投資資 -其它它 shoort-tterm inveestmeents - otther 11129 備抵短期期投資跌價價損失 aallowwanc

4、ee forr redductiion oof shhort-termm invvestmment to markket 1113 應(yīng)應(yīng)收票據(jù) notees reeceivvablee 11311 應(yīng)收票票據(jù) nootes receeivabble 11132 應(yīng)收票據(jù)據(jù)貼現(xiàn) ddiscoounteed nootes receeivabble 11137 應(yīng)收票據(jù)據(jù) -關(guān)系系人 nootes receeivabble - rellatedd parrtiess 11138 其它應(yīng)收收票據(jù) ootherr nottes rreceiivablle 11139 備抵呆帳帳 應(yīng)收收票據(jù) aallow

5、wancee forr unccolleec- ttiblee acccountts- nnotess receivaable 1114 應(yīng)應(yīng)收帳款 accoountss recceivaable 11411 應(yīng)收帳帳款 acccounnts rreceiivablle 11142 應(yīng)收分期期帳款 iinstaallmeent aaccouunts receeivabble 11147 應(yīng)收帳款款 -關(guān)系系人 acccounnts rreceiivablle - relaated partties 11149 備抵呆帳帳 應(yīng)收收帳款 aallowwancee forr unccolleec-

6、ttiblee acccountts - accoounts recceivaable 1118 其其它應(yīng)收款款 othher rreceiivablles 11811 應(yīng)收出出售遠(yuǎn)匯款款 forrwardd excchangge coontraact rreceiivablle 11182 應(yīng)收遠(yuǎn)匯匯款 -外外幣 foorwarrd exxchannge ccontrract receeivabble - forreignn currrenciees 11183 買賣遠(yuǎn)匯匯折價 ddiscoount on fforwaard eex-chhangee conntracct 11184 應(yīng)收收

7、益益 earrned reveenue receeivabble 11185 應(yīng)收退稅稅款 inncomee taxx reffund receeivabble 11187 其它應(yīng)收收款 - 關(guān)系人 otheer reeceivvablees - relaated partties 11188 其它應(yīng)收收款 - 其它 ootherr recceivaabless - ootherr 11189 備抵呆帳帳 - 其其它應(yīng)收款款 alllowannce ffor uuncolllec- tibble aaccouunts - otther receeivabbles 11211122 存存貨 in

8、nventtoriees 12111 商品存存貨 meerchaandisse innventtory 11212 寄銷商品品 connsignned ggoodss 11213 在途商品品 gooods iin trransiit 11219 備抵存貨貨跌價損失失 alllowannce ffor rreducctionn of inveentorry too marrket 11221 制成品 finiishedd gooods 11222 寄銷制成成品 coonsiggned finiishedd gooods 11223 副產(chǎn)品 by-pproduucts 11224 在制品 work

9、k in proccess 11225 委外加工工 worrk inn proocesss - ooutsoourceed 11226 原料 rraw mmaterrialss 11227 物料 ssuppllies 11228 在途原物物料 maateriials and supppliess in trannsit 11229 備抵存貨貨跌價損失失 alllowannce ffor rreducctionn of inveentorry too marrket 1125 預(yù)預(yù)付費用 preppaid expeensess 12511 預(yù)付薪薪資 prrepaiid paayrolll 11

10、252 預(yù)付租金金 preepaidd rennts 11253 預(yù)付保險險費 prrepaiid innsuraance 11254 用品盤存存 offfice supppliess 11255 預(yù)付所得得稅 prrepaiid inncomee taxx 11258 其它預(yù)付付費用 ootherr preepaidd exppensees 1126 預(yù)預(yù)付款項 preppaymeents 12611 預(yù)付貨貨款 prrepayymentt forr purrchasses 11268 其它預(yù)付付款項 ootherr preepaymmentss 11281129 其其它流動資資產(chǎn) otth

11、er currrent asseets 12811 進(jìn)項稅稅額 VAAT paaid ( or inpuut taax) 11282 留抵稅額額 exccess VAT paidd (orr oveerpaiid VAAT) 11283 暫付款 tempporarry paaymennts 11284 代付款 paymment on bbehallf off othhers 11285 員工借支支 advvancees too empployeees 11286 存出保證證金 reefunddablee deppositts 11287 受限制存存款 ceertifficatte off de

12、ppositt-resstriccted 11291 遞延所得得稅資產(chǎn) defeerredd inccome tax asseets 11292 遞延兌換換損失 ddeferrred foreeign exchhangee lossses 11293 業(yè)主(股股東)往來來 ownners(stoockhoolderrs) currrent accoount 11294 同業(yè)往來來 currrentt acccountt witth ottherss 11298 其它流動動資產(chǎn)-其其它 otther currrent asseets - othher 113 基金金及長期投投資 fuunds a

13、nd longg-terrm innvesttmentts 131 基金 ffundss 13111 償債基基金 reedempptionn funnd (oor siinkinng fuund) 11312 改良及擴(kuò)擴(kuò)充基金 fundd forr impproveementt andd exppansiion 11313 意外損失失準(zhǔn)備基金金 conntinggencyy funnd 11314 退休基金金 pennsionn funnd 11318 其它基金金 othher ffundss 1132 長長期投資 longg-terrm innvesttmentts 13211 長期股股權(quán)投

14、資 longg-terrm eqquityy invvestmmentss 11322 長期債券券投資 llong-termm bonnd innvesttmentts 11323 長期不動動產(chǎn)投資 longg-terrm reeal eestatte inn-vesstmennts 11324 人壽保險險現(xiàn)金解約約價值 ccash surrrendeer vaalue of llife insuurancce 11328 其它長期期投資 ootherr lonng-teerm iinvesstmennts 11329 備抵長期期投資跌價價損失 aallowwancee forr excces

15、s of ccost overr marrket valuue of loong-tterm inveestmeents 114 115 固定定資產(chǎn) ppropeerty , pllant, andd equuipmeent 141 土地 lland 14111 土地 landd 11418 土地-重重估增值 landd - rrevalluatiion iincreementts 1142 土土地改良物物 lannd immprovvemennts 14211 土地改改良物 lland imprrovemmentss 11428 土地改良良物 -重重估增值 landd impproveeme

16、ntts - revaaluattion incrremennts 11429 累積折舊舊 -土地地改良物 accuumulaated deprreciaationn - lland imprrovemmentss 1143 房房屋及建物物 buiildinngs 14311 房屋及及建物 bbuilddingss 11438 房屋及建建物 -重重估增值 builldinggs -rrevalluatiion iincreementts 11439 累積折舊舊 -房屋屋及建物 accuumulaated deprreciaationn - bbuilddingss 11441146 機(jī)機(jī)(器)

17、具具及設(shè)備 machhinerry annd eqquipmment 14411 機(jī)(器器)具 mmachiineryy 11448 機(jī)(器)具 -重重估增值 machhinerry - revaaluattion incrremennts 11449 累積折舊舊 -機(jī)(器)具 accuumulaated deprreciaationn - mmachiineryy 1151 租租賃資產(chǎn) leassed aassetts 15111 租賃資資產(chǎn) leeasedd asssets 11519 累積折舊舊 -租賃賃資產(chǎn) aaccummulatted ddepreeciattion - leease

18、dd asssets 1152 租租賃權(quán)益改改良 leeasehhold imprrovemmentss 15211 租賃權(quán)權(quán)益改良 leasseholld immprovvemennts 11529 累積折舊舊- 租賃賃權(quán)益改良良 acccumullatedd deppreciiatioon - leasseholld immprovvements 1156 未未完工程及及預(yù)付購置置設(shè)備款 consstrucctionn in proggresss andd preepaymmentss forr equiipmennt 15611 未完工工程 coonstrructiion iin prr

19、ogreess 11562 預(yù)付購置置設(shè)備款 preppaymeent ffor eequippmentt 1158 雜雜項固定資資產(chǎn) miiscelllaneeous proppertyy, pllant, andd equuipmeent 15811 雜項固固定資產(chǎn) misccellaaneouus prroperrty, plannt, aand eequippmentt 11588 雜項固定定資產(chǎn)-重重估增值 misccellaaneouus prroperrty, plannt, aand eequippmentt - revaaluattion incrremennts 11589

20、 累積折舊舊- 雜項項固定資產(chǎn)產(chǎn) acccumullatedd deppreciiatioon - misccellaaneouus prroperty, plaant, and equiipmennt 116 遞耗耗資產(chǎn) ddepleetablle asssetss 161 遞耗資產(chǎn)產(chǎn) deppletaable asseets 16111 天然資資源 naaturaal reesourrces 11618 天然資源源 -重估估增值 nnaturral rresouurcess -reevaluuatioon inncremmentss 11619 累積折耗耗 -天然然資源 aaccummul

21、atted ddepleetionn - nnaturral rresouurcess 117 無形形資產(chǎn) iintanngiblle asssetss 171 商標(biāo)權(quán) traddemarrks 17111 商標(biāo)權(quán)權(quán) traademaarks 1172 專專利權(quán) ppatennts 17211 專利權(quán)權(quán) pattentss 1173 特特許權(quán) ffrancchisee 17311 特許權(quán)權(quán) fraanchiise 1174 著著作權(quán) ccopyrrightt 17411 著作權(quán)權(quán) coppyrigght 1175 計計算機(jī)軟件件 commputeer sooftwaare 17511 計算機(jī)機(jī)

22、軟件 ccompuuter softtwaree cosst 1176 商商譽 gooodwiill 17611 商譽 gooddwilll 1177 開開辦費 oorgannizattion costts 17711 開辦費費 orgganizzatioon coosts 1178 其其它無形資資產(chǎn) otther intaangibbles 17811 遞延退退休金成本本 defferreed peensioon coosts 11782 租賃權(quán)益益改良 lleaseeholdd impproveementts 11788 其它無形形資產(chǎn)-其其它 otther intaangibble aa

23、ssetts - otheer 118 其它它資產(chǎn) ootherr asssets 181 遞延資產(chǎn)產(chǎn) defferreed asssetss 18111 債券發(fā)發(fā)行成本 defeerredd bonnd isssuannce ccostss 11812 長期預(yù)付付租金 llong-termm preepaidd rennt 11813 長期預(yù)付付保險費 longg-terrm prrepaiid innsuraance 11814 遞延所得得稅資產(chǎn) defeerredd inccome tax asseets 11815 預(yù)付退休休金 prrepaiid peensioon coost 11

24、818 其它遞延延資產(chǎn) ootherr defferreed asssetss 1182 閑閑置資產(chǎn) idlee asssets 18211 閑置資資產(chǎn) iddle aassetts 1184 長長期應(yīng)收票票據(jù)及款項項與催收帳帳款 loong-tterm notees , accoountss andd oveerduee receivvablees 18411 長期應(yīng)應(yīng)收票據(jù) longg-terrm nootes receeivabble 11842 長期應(yīng)收收帳款 llong-termm acccountts reeceivvablee 11843 催收帳款款 oveerduee recc

25、eivaabless 11847 長期應(yīng)收收票據(jù)及款款項與催收收帳款-關(guān)關(guān)系人 llong-termm nottes, accoountss andd overduee recceivaabless- reelateed paartiees 11848 其它長期期應(yīng)收款項項 othher llong-termm recceivaabless 11849 備抵呆帳帳-長期應(yīng)應(yīng)收票據(jù)及及款項與催催收帳款 alloowancce foor unncolllectiible accountts - longg-terrm nootes, acccountts annd ovverduue reecei

26、vvablees 1185 出出租資產(chǎn) asseets lleaseed too othhers 18511 出租資資產(chǎn) asssetss leaased to ootherrs 11858 出租資產(chǎn)產(chǎn) -重估估增值 aassetts leeasedd to otheers - inccremeentall vallue ffrom revalluatiion 11859 累積折舊舊 -出租租資產(chǎn) aaccummulatted ddepreeciattion - asssetss leaased to ootherrs 1186 存存出保證金金 reffundaable depoosit 18

27、611 存出保保證金 rrefunndablle deeposiits 1188 雜雜項資產(chǎn) misccellaaneouus asssetss 18811 受限制制存款 ccertiificaate oof deeposiit - resttrictted 11888 雜項資產(chǎn)產(chǎn) -其它它 misscelllaneoous aassetts - otheer 22 負(fù)債 liabbilitties 21 22 流流動負(fù)債 currrent liabbilitties 211 短期借款款 shoort-tterm borrrowinngs(ddebt) 21111 銀行透透支 baank oo

28、verddraftt 22112 銀行借款款 bannk looan 22114 短期借款款 -業(yè)主主 shoort-tterm borrrowinngs - ownners 22115 短期借款款 -員工工 shoort-tterm borrrowinngs - empployeees 22117 短期借款款 -關(guān)系系人 shhort-termm borrrowiings- rellatedd parrtiess 22118 短期借款款 -其它它 shoort-tterm borrrowinngs - othher 2212 應(yīng)應(yīng)付短期票票券 shhort-termm nottes aand

29、 bbillss payyablee 21211 應(yīng)付商商業(yè)本票 commmerciial ppaperr payyablee 22122 銀行承兌兌匯票 bbank acceeptannce 22128 其它應(yīng)付付短期票券券 othher sshortt-terrm nootes and billls paayablle 22129 應(yīng)付短期期票券折價價 disscounnt onn shoort-tterm notees annd biills payaable 2213 應(yīng)應(yīng)付票據(jù) notees paayablle 21311 應(yīng)付票票據(jù) nootes payaable 21377 應(yīng)付

30、票票據(jù) -關(guān)關(guān)系人 nnotess payyablee - rrelatted ppartiies 22138 其它應(yīng)付付票據(jù) ootherr nottes ppayabble 2214 應(yīng)應(yīng)付帳款 accoountss payy ablle 21411 應(yīng)付帳帳款 acccounnts ppayabble 22147 應(yīng)付帳款款 -關(guān)系系人 acccounnts ppayabble - rellatedd parrtiess 2216 應(yīng)應(yīng)付所得稅稅 inccome taxees paayablle 21611 應(yīng)付所所得稅 iincomme taax paayablle 2217 應(yīng)應(yīng)付費

31、用 accrrued expeensess 21711 應(yīng)付薪薪工 acccrueed paayrolll 22172 應(yīng)付租金金 acccruedd rennt paayablle 22173 應(yīng)付利息息 acccruedd intteresst paayablle 22174 應(yīng)付營業(yè)業(yè)稅 acccrueed VAAT paayablle 22175 應(yīng)付稅捐捐 -其它它 acccruedd taxxes ppayabble- otheer 22178 其它應(yīng)付付費用 ootherr acccruedd exppensees paayablle 22182219 其其它應(yīng)付款款 othhe

32、r ppayabbles 21811 應(yīng)付購購入遠(yuǎn)匯款款 forrwardd excchangge coontraact ppayabble 22182 應(yīng)付遠(yuǎn)匯匯款 -外外幣 foorwarrd exxchannge ccontrract payaable - fooreiggn cuurrenncies 22183 買賣遠(yuǎn)匯匯溢價 ppremiium oon foorwarrd exxchannge ccontrract 22184 應(yīng)付土地地房屋款 payaabless on landd andd buiildinng puurchaased 22185 應(yīng)付設(shè)備備款 Paayablle

33、s oon eqquipmment 22187 其它應(yīng)付付款 -關(guān)關(guān)系人 ootherr payyablees - relaated partties 22191 應(yīng)付股利利 divvidennd paayablle 22192 應(yīng)付紅利利 bonnus ppayabble 22193 應(yīng)付董監(jiān)監(jiān)事酬勞 comppensaationn payyablee to direectorrs annd suupervvisorrs 22198 其它應(yīng)付付款 -其其它 otther payaabless - ootherr 2226 預(yù)預(yù)收款項aadvannce rreceiipts 22611 預(yù)收貨

34、貨款 saales reveenue receeivedd in advaance 22262 預(yù)收收入入 revvenuee recceiveed inn advvancee 22268 其它預(yù)收收款 otther advaance receeiptss 2227 一一年或一營營業(yè)周期內(nèi)內(nèi)到期長期期負(fù)債 llong-termm liaabiliitiess -cuurrennt poortioon 22711 一年或或一營業(yè)周周期內(nèi)到期期公司債 corpporatte boonds payaable - cuurrennt poortion 22272 一年或一一營業(yè)周期期內(nèi)到期長長期借款

35、longg-terrm looans payaable - cuurrennt poortion 22273 一年或一一營業(yè)周期期內(nèi)到期長長期應(yīng)付票票據(jù)及款項項 lonng-teerm nnotess andd acccountts payyablee duee witthin one yearr or one operratinng cyycle 22277 一年或一一營業(yè)周期期內(nèi)到期長長期應(yīng)付票票據(jù)及款項項-關(guān)系人人 lonng-teerm nnotess andd accouunts payaabless to relaated partties - cuurrennt poortioo

36、n 22278 其它一年年或一營業(yè)業(yè)周期內(nèi)到到期長期負(fù)負(fù)債 otther longg-terrm liia- bbilitties - currennt poortioon 22282229 其其它流動負(fù)負(fù)債 otther currrent liabbilitties 22811 銷項稅稅額 VAAT reeceivved(oor ouutputt taxx) 22283 暫收款 tempporarry reeceippts 22284 代收款 receeiptss undder ccustoody 22285 估計售后后服務(wù)/保保固負(fù)債 estiimateed waarrannty llia

37、biilitiies 22291 遞延所得得稅負(fù)債 defeerredd inccome tax liabbilitties 22292 遞延兌換換利益 ddeferrred foreeign exchhangee gaiin 22293 業(yè)主(股股東)往來來 ownners currrentt acccountt 22294 同業(yè)往來來 currrentt acccountt witth ottherss 22298 其它流動動負(fù)債-其其它 otther currrent liabbilitties - ottherss 223 長期期負(fù)債 llong-termm liaabiliities

38、s 231 應(yīng)付公司司債 coorporrate bondds paayablle 23111 應(yīng)付公公司債 ccorpooratee bonnds ppayabble 22319 應(yīng)付公司司債溢(折折)價 ppremiium(ddiscoount) on corpporatte boonds payaable 2232 長長期借款 longg-terrm looans payaable 23211 長期銀銀行借款 longg-terrm looans payaable - baank 22324 長期借款款 -業(yè)主主 lonng-teerm lloanss payyablee - oowne

39、rrs 22325 長期借款款 -員工工 lonng-teerm lloanss payyablee - eemplooyeess 22327 長期借款款 -關(guān)系系人 loong-tterm loanns paayablle - relaated partties 22328 長期借款款 -其它它 lonng-teerm lloanss payyablee - ootherr 2233 長長期應(yīng)付票票據(jù)及款項項 lonng-teerm nnotess andd acccountts paayablle 23311 長期應(yīng)應(yīng)付票據(jù) longg-terrm nootes payaable 2233

40、2 長期應(yīng)付付帳款 llong-termm acccountts paay-abble 22333 長期應(yīng)付付租賃負(fù)債債 lonng-teerm ccapittal lleasee liaabiliitiess 22337 長期應(yīng)付付票據(jù)及款款項 -關(guān)關(guān)系人 LLong-termm nottes aand aaccouunts payaable - reelatedd parrtiess 22338 其它長期期應(yīng)付款項項 othher llong-termm payyablees 2234 估估計應(yīng)付土土地增值稅稅 acccruedd liaabiliitiess forr lannd vaa

41、lue incrremennt taax 23411 估計應(yīng)應(yīng)付土地增增值稅 eestimmatedd acccruedd lannd vaalue incrremenntal tax pay-ablee 2235 應(yīng)應(yīng)計退休金金負(fù)債 aaccruued ppensiion lliabiilitiies 23511 應(yīng)計退退休金負(fù)債債 acccruedd pennsionn liaabiliitiess 2238 其其它長期負(fù)負(fù)債 otther longg-terrm liiabillitiees 23888 其它長長期負(fù)債-其它 ootherr lonng-teerm lliabiiliti

42、ies - othher 228 其它它負(fù)債 ootherr liaabiliitiess 281 遞延負(fù)債債 defferreed liiabillitiees 28111 遞延收收入 deeferrred rrevennue 22814 遞延所得得稅負(fù)債 defeerredd inccome tax liabbilitties 22818 其它遞延延負(fù)債 ootherr defferreed liiabillitiees 2286 存存入保證金金 deppositts reeceivved 28611 存入保保證金 gguaraanteee deppositt recceiveed 228

43、8 雜雜項負(fù)債 misccellaaneouus liiabillitiees 28888 雜項負(fù)負(fù)債 -其其它 miiscelllaneeous liabbilitties - otther 33 業(yè)主權(quán)權(quán)益 owwnerss eqquityy 31 資資本 caapitaal 311 資本（或或股本） capiital 31111 普通股股股本 ccapittal - commmon stocck 33112 特別股股股本 caapitaal - prefferreed sttock 33113 預(yù)收股本本 cappitall colllectted iin addvancce 33114

44、 待分配股股票股利 stocck diivideends to bbe diistriibuteed 33115 資本 ccapittal 332 資本本公積 aaddittionaal paaid-iin caapitaal 321 股票溢價價 paiid-inn cappitall in exceess oof paar 32111 普通股股股票溢價價 paiid-inn cappitall in exceess oof paar- ccommoon sttock 33212 特別股股股票溢價 paidd-in capiital in eexcesss off parr- prreferr

45、red stocck 3323 資資產(chǎn)重估增增值準(zhǔn)備 capiital surpplus fromm asssets revaaluattion 32311 資產(chǎn)重重估增值準(zhǔn)準(zhǔn)備 caapitaal suurpluus frrom aassetts reevaluuatioon 3324 處處分資產(chǎn)溢溢價公積 capiital surpplus fromm gaiin onn dissposaal off asssets 32411 處分資資產(chǎn)溢價公公積 caapitaal suurpluus frrom ggain on ddispoosal of aassetts 3325 合合并公積 c

46、apiital surpplus fromm bussinesss coombinnatioon 32511 合并公公積 caapitaal suurpluus frrom bbusinness combbinattion 3326 受受贈公積 donaated surpplus 32611 受贈公公積 doonateed suurpluus 3328 其其它資本公公積 otther addiitionnal ppaid-in ccapittal 32811 權(quán)益法法長期股權(quán)權(quán)投資資本本公積 aaddittionaal paaid-iin caapitaal frrom iinvesstee

47、undeer eqquityy metthod 33282 資本公積積- 庫藏藏股票交易易 addditioonal paidd-in capiital - trreasuury sstockk trans-actiions 333 保留留盈余(或或累積虧損損) reetainned eearniings (acccumullatedd defficitt) 331 法定盈余余公積 llegall resservee 33111 法定盈盈余公積 legaal reeservve 3332 特特別盈余公公積 sppeciaal reeservve 33211 意外損損失準(zhǔn)備 conttingee

48、ncy reseerve 33322 改良擴(kuò)充充準(zhǔn)備 iimproovemeent aand eexpannsionn resservee 33323 償債準(zhǔn)備備 speeciall resservee forr reddempttion of lliabiilitiies 33328 其它特別別盈余公積積 othher sspeciial rreserrve 3335 未未分配盈余余(或累積積虧損) retaainedd earrninggs-unnapprropriiatedd (orr acccumullated deeficiit) 33511 累積盈盈虧 acccumuulateed

49、 prrofitt or losss 33352 前期損益益調(diào)整 ppriorr perriod adjuustmeents 33353 本期損益益 nett inccome or lloss for currrent periiod 334 權(quán)益益調(diào)整 eequitty addjusttmentts 341 長期股權(quán)權(quán)投資未實實現(xiàn)跌價損損失 unnreallizedd losss onn marrket valuue deeclinne of lonng-teerm eequitty innvesttmentts 34111 長期股股權(quán)投資未未實現(xiàn)跌價價損失 uunreaalizeed lo

50、oss oon maarkett vallue ddecliine of loong-tterm equiity iinvesstmennts 3342 累累積換算調(diào)調(diào)整數(shù) ccumullativve trransllatioon addjusttmentt 34211 累積換換算調(diào)整數(shù)數(shù) cummulattive trannslattion adjuustmeents 3343 未未認(rèn)列為退退休金成本本之凈損失失 nett losss noot reecognnizedd as penssion costt 34311 未認(rèn)列列為退休金金成本之凈凈損失 nnet lloss not reco

51、ognizzed aas peensioon coosts 335 庫藏藏股 trreasuury sstockk 351 庫藏股 treaasuryy stoock 35111 庫藏股股 treeasurry sttock 336 少數(shù)數(shù)股權(quán) mminorrity inteerestt 361 少數(shù)股權(quán)權(quán) minnoritty inntereest 36111 少數(shù)股股權(quán) miinoriity iinterrest 44 營業(yè)收收入 opperatting reveenue 41 銷銷貨收入 salees reevenuue 411 銷貨收入入 salles rrevennue 41111

52、銷貨收收入 saales reveenue 44112 分期付款款銷貨收入入 insstalllmentt salles rrevennue 4417 銷銷貨退回 salees reeturnn 41711 銷貨退退回 saales retuurn 4419 銷銷貨折讓 salees alllowaancess 41911 銷貨折折讓 saales disccountts annd alllowaancess 446 勞務(wù)務(wù)收入 sserviice rrevennue 461 勞務(wù)收入入 serrvicee revvenuee 46111 勞務(wù)收收入 seervicce reevenuue 4

53、47 業(yè)務(wù)務(wù)收入 aagenccy reevenuue 471 業(yè)務(wù)收入入 ageency reveenue 47111 業(yè)務(wù)收收入 aggencyy revvenuee 448 其它它營業(yè)收入入 othher ooperaatingg revvenuee 488 其它營業(yè)業(yè)收入-其其它 otther operratinng reevenuue 48888 其它營營業(yè)收入-其它 ootherr opeeratiing rrevennue - othher 55 營業(yè)成成本 opperatting costts 51 銷銷貨成本 costt of goodds soold 511 銷貨成本本 c

54、osst off gooods ssold 51111 銷貨成成本 coost oof gooods soldd 55112 分期付款款銷貨成本本 insstalllmentt cosst off gooods ssold 5512 進(jìn)進(jìn)貨 puurchaases 51211 進(jìn)貨 purcchasees 55122 進(jìn)貨費用用 purrchasse exxpensses 55123 進(jìn)貨退出出 purrchasse reeturnns 55124 進(jìn)貨折讓讓 chaargess on purcchaseed meerchaandisse 5513 進(jìn)進(jìn)料 maateriials purcch

55、aseed 51311 進(jìn)料 mateeriall purrchassed 55132 進(jìn)料費用用 chaargess on purcchaseed maateriial 55133 進(jìn)料退出出 matteriaal puurchaase rreturrns 55134 進(jìn)料折讓讓 matteriaal puurchaase aallowwancees 5514 直直接人工 direect llaborr 51411 直接人人工 diirectt labbor 55155518 制制造費用 manuufactturinng ovverheead 51511 間接人人工 inndireect l

56、laborr 55152 租金支出出 rennt exxpensse, rrent 55153 文具用品品 offfice supppliess (exxpensse) 55154 旅費 ttraveellinng exxpensse, ttraveel 55155 運費 sshippping expeensess, frreighht 55156 郵電費 posttage (exppensees) 55157 修繕費 repaair(ss) annd maainteenancce (eexpennse ) 55158 包裝費 packking expeensess 55161 水電瓦斯斯費

57、uttilitties (exppensee) 55162 保險費 insuurancce (eexpennse) 55163 加工費 manuufactturinng ovverheead - outtsourrced 55166 稅捐 ttaxess 55168 折舊 ddepreeciattion expeense 55169 各項耗竭竭及攤提 variious amorrtizaationn 55172 伙食費 meall (exxpensses) 55173 職工福利利 empployeee beenefiits/wwelfaare 55176 訓(xùn)練費 traiiningg (exx

58、pensse) 55177 間接材料料 inddirecct maateriials 55188 其它制造造費用 ootherr mannufaccturiing eexpennses 556 勞務(wù)務(wù)成本制 erviice ccostss 561 勞務(wù)成本本 serrvicee cossts 56111 勞務(wù)成成本 seervicce coosts 556 勞務(wù)務(wù)成本制 erviice ccostss 561 勞務(wù)成本本 serrvicee cossts 56111 勞務(wù)成成本 seervicce coosts 557 業(yè)務(wù)務(wù)成本 ggencyy cossts 571 業(yè)務(wù)成本本 ageenc

59、y costts 57111 業(yè)務(wù)成成本 aggencyy cossts 558 其它它營業(yè)成本本 othher ooperaatingg cossts 588 其它營業(yè)業(yè)成本-其其它 otther operratinng coosts-otheer 58888 其它營營業(yè)成本-其它 ootherr opeeratiing ccostss - ootherr 66 營業(yè)費費用 opperatting expeensess 61 推推銷費用 sellling expeensess 615618 推銷費用用 selllingg exppensees 61511 薪資支支出 paayrolll ex

60、xpensse 66152 租金支出出 rennt exxpensse, rrent 66153 文具用品品 offfice supppliess (exxpensse) 66154 旅費 ttraveellinng exxpensse, ttraveel 66155 運費 sshippping expeensess, frreighht 66156 郵電費 posttage (exppensees) 66157 修繕費 repaair(ss) annd maainteenancce (eexpennse) 66159 廣告費 adveertissemennt exxpensse, aadve