【正文】 會計原則變動累積影響數(shù) 921 7886 存貨跌價及呆滯損失 loss for market price decline and obsolete and slowmoving inventories loss on disposal of assets 7531 兌換損失 foreign exchange loss investment loss recog nized under equity method 壞帳轉(zhuǎn)回利益 mission revenue/ine other nonoperating revenue 處分資產(chǎn)溢價收入 gain on disposal of investments 7123 短期投資市價回升利益 investment ine interest revenue other research and development expenses taxes 6361 6353 research and development expenses training (expense) meal (expenses) 6268 折舊 insurance (expense) 6256 郵電費 6252 租金支出 625~628 管理及總務(wù)費用 6176 訓(xùn)練費 various amortization 6165 捐贈 advertisement expense, advertisement 6154 旅費 travelling expense, travel 588 其它營業(yè)成本其它 5188 其它制造費用 5172 伙食費 meal (expenses) manufacturing overhead outsourced repair(s) and maintenance (expense ) 5158 office supplies (expense) manufacturing overhead 514 直接人工 5123 512 進貨 511 銷貨成本 4888 48 其它營業(yè)收入 other operating revenue 471 業(yè)務(wù)收入 4191 sales revenue minority interest 351 庫藏股 net loss not recognized as pension cost 3353 本期損益 335 未分配盈余(或累積虧損) 意外損失準(zhǔn)備 legal reserve 331 capital surplus from business bination 3231 資產(chǎn)重估增值準(zhǔn)備 capital surplus from assets revaluation paidin capital in excess of par mon stock 3111 普通股股本 capital mon stock 31 資本 capital deferred ine tax liabilities 2351 應(yīng)計退休金負債 234 估計應(yīng)付土地增值稅 accrued liabilities for land value increment tax 2331 longterm loans payable bank 2311 應(yīng)付公司債 current account with others estimated warranty liabilities 2281 銷項稅額 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 2271 一年或一營業(yè)周期內(nèi)到期公司債 sales revenue received in advance 其它應(yīng)付款 其它 Payables on equipment 2182 應(yīng)付遠匯款 外幣 accrued VAT payable accounts payable 2137 應(yīng)付票據(jù) 關(guān)系人 notes payable related parties 2129 2115 短期借款 員工 211 短期借款 shortterm borrowings(debt) 1888 1859 累積折舊 出租資產(chǎn) allowance for uncollectible accounts longterm notes, accounts and overdue receivables 1842 長期應(yīng)收帳款 longterm accounts receivable 1814 deferred pension costs 1751 計算機軟件 174 著作權(quán) copyright trademarks 雜項固定資產(chǎn)重估增值 leasehold improvements machinery revaluation increments 1438 房屋及建物 重估增值 142 土地改良物 land improvements 1421 土地改良物 1328 其它長期投資 other funds redemption fund (or sinking fund) 1293 業(yè)主(股東)往來 1285 員工借支 advances to employees other prepayments 預(yù)付保險費 supplies 1224 備抵存貨跌價損失 1189 備抵呆帳 其它應(yīng)收款 1184 應(yīng)收收益 allowance for uncollec tible accounts accounts receivable allowance for uncollec tible accounts notes receivable 1132 應(yīng)收票據(jù)貼現(xiàn) shortterm investments beneficiary certificates 112 短期投資 shortterm investment1121 短期投資 股票 shortterm investments stock中國會計科目中英文對照 代碼 名稱 代碼 名稱 代碼 名稱 代碼 名稱 英　譯 1 資產(chǎn) assets 11~ 12 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 1122 短期投資 短期票券 1125 discounted notes receivable 114 應(yīng)收帳款 accounts receivable 1141 應(yīng)收帳款 118 其它應(yīng)收款 other receivables 1181 earned revenue receivable allowance for uncollec tible accounts other receivables allowance for reduction of inventory to market 在制品 1228 在途原物料 prepaid insurance 128~129 其它流動資產(chǎn) other current assets 1281 進項稅額 1286 存出保證金 owners39。 1312 改良及擴充基金 fund for improvement and expansion 132 長期投資 longterm investments 1321 長期股權(quán)投資 longterm equity investments other longterm investments 1329 備抵長期投資跌價損失 land improvements buildings revaluation increments 1449 累積折舊 機(器)具 1529 累積折舊 租賃權(quán)益改良 miscellaneous property, plant, and equipment revaluation increments 172 專利權(quán) patents 1721 puter software cost 1782 租賃權(quán)益改良 181 遞延資產(chǎn) deferred assets 遞延所得稅資產(chǎn) deferred ine tax assets 1821 閑置資產(chǎn) 1843 催收帳款 185 出租資產(chǎn) assets leased to others accumulated depreciation assets leased to others 雜項資產(chǎn) 其它 shortterm borrowings employees 應(yīng)付短期票券折價 2138 2147 應(yīng)付帳款 關(guān)系人 accounts payable related parties 2175 應(yīng)付稅捐 其它 accrued taxes payable other forward exchange contract payable foreign currencies 2187 其它應(yīng)付款 關(guān)系人 other payables related parties other payables other 2262 預(yù)收收入 corporate bonds payable current portion longterm notes and accounts payables to related p