【正文】 應(yīng)付所得稅 ine taxes payable　　2161 應(yīng)付所得稅 ine 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 pensation 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 longterm 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 longterm 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) longterm 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 longterm 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 longterm 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 ine tax liabilities　　2292 遞延兌換利益 deferred foreign exchange gain　　2293 業(yè)主(股東)往來 owners39。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 mission (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 nonoperating revenue and expenses, other ine(expense)　　71~74 營業(yè)外收入 nonoperating revenue　　711 利息收入 interest revenue　　7111 利息收入 interest revenue/ine　　712 投資收益 investment ine　　7121 權(quán)益法認(rèn)列之投資收益 investment ine recognized under equity method　　7122 股利收入 dividends ine　　7123 短期投資市價(jià)回升利益 gain on market price recovery of shortterm 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 nonoperating revenue　　7481 捐贈(zèng)收入 donation ine　　7482 租金收入 rent revenue/ine　　7483 傭金收入 mission revenue/ine　　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 nonoperating revenue other items　　75~ 78 營業(yè)外費(fèi)用 nonoperating 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 shortterm 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 nonoperating expenses　　7881