會(huì)計(jì)科目中英文對(duì)照(全).doc

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1 資產(chǎn) assets? 11~ 12 流動(dòng)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?0 g 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 investment? 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(jià)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(jià) 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(jià)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(jià)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(xiǎn)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(dòng)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(dòng)資產(chǎn)-其它 other current assets - other? 13 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(dòng)產(chǎn)投資 long-term real estate in-vestments? 1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)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(jià)損失 allowance for excess of cost over market value of long-term investments? 14~ 15 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 - 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 -revaluation 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 - revaluation 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 for equipment? 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 - revaluation 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 -revaluation 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(jì)算機(jī)軟件 computer software? 1751 計(jì)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(xiǎn)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 revaluation? 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? ================================================================================? 2 負(fù)債 liabilities? 21~ 22 流動(dòng)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(jià) 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(jià) 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(dòng)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(jì)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(dòng)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(jià) 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(jì)應(yīng)付土地增值稅 accrued liabilities for land value increment tax? 2341 估計(jì)應(yīng)付土地增值稅 estimated accrued land value incremental tax pay-able? 235 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities? 2351 應(yīng)計(jì)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? ================================================================================? 3 所有者權(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(jià) paid-in capital in excess of par? 3211 普通股股票溢價(jià) paid-in capital in excess of par- common stock? 3212 特別股股票溢價(jià) paid-in capital in excess of par- preferred stock? 323 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation? 3231 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation? 324 處分資產(chǎn)溢價(jià)公積 capital surplus from gain on disposal of assets? 3241 處分資產(chǎn)溢價(jià)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(zèng)公積 donated surplus? 3261 受贈(zèng)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(jià)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(jià)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? ================================================================================? 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(xiǎn)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? 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(xiǎn)費(fèi) insurance (expense)? 6164 交際費(fèi) entertainment (expense)? 6165 捐贈(zèng) 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(xiǎn)費(fèi) insurance (expense)? 6264 交際費(fèi) entertainment (expense)? 6265 捐贈(zèng) donation (expense)? 6266 稅捐 taxes? 6267 呆帳損失 loss on uncollectible accounts? 6268 折舊 depreciation expense a? 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(xiǎn)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(jià)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(jià)收入 gain on disposal of assets? 7151 處分資產(chǎn)溢價(jià)收入 gain on disposal of assets? 748 其它營業(yè)外收入 other non-operating revenue? 7481 捐贈(zèng)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(jià)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(jià)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(jià)及呆滯損失 loss for market price decline and