【導(dǎo)讀】中國最大的管理資源中心。會計詞匯中英對照。1121短期投資-股票short-terminvestments-stock. 1122短期投資-短期票券short-terminvestments-short-termnotesandbills. 1123短期投資-政府債券short-terminvestments-governmentbonds. 1137應(yīng)收票據(jù)-關(guān)系人notesreceivable-relatedparties. 1147應(yīng)收帳款-關(guān)系人accountsreceivable-relatedparties. 1188其它應(yīng)收款-其它otherreceivables-other. 1268其它預(yù)付款項otherprepayments. 128~129其它流動資產(chǎn)othercurrentassets. 1293業(yè)主(股東)往來owners^currentaccount. 1313意外損失準(zhǔn)備基金contingencyfund. 1323長期不動產(chǎn)投資long-termrealestat

　　

【正文】 旅費 travelling expense, travel 6255 運費 shipping expenses,freight 6256 郵電費 postage (expenses) 6257 修繕費 repair(s) and maintenance (expense) 6259 廣告費 advertisement expense, advertisement 6261 水電瓦斯費 utilities (expense) 6262 保險費 insurance (expense) 6264 交際費 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 各項耗竭及攤提 various amortization 6271 外銷損失 loss on export sales 6272 伙食費 meal (expenses) 6273 職工福利 employee benefits/welfare 6274 研究發(fā)展費用 research and development expense 6275 傭金支出 mission (expense) 6276 訓(xùn)練費 training (expense) 6278 勞務(wù)費 professional service fees 6288 其它管理及總務(wù)費用 other general and administrative expenses 63 研究發(fā)展費用 research and development expenses 635~638 研究發(fā)展費用 research and development expenses 6351 薪資支出 payroll expense 中國最大的管理資源中心 第 11 頁 共 12 頁 6352 租金支出 rent expense, rent 6353 文具用品 office supplies 6354 旅費 travelling expense, travel 6355 運費 shipping expenses, freight 6356 郵電費 postage (expenses) 6357 修繕費 repair(s) and maintenance (expense) 6361 水電瓦斯費 utilities (expense) 6362 保險費 insurance (expense) 6364 交際費 entertainment (expense) 6366 稅捐 taxes 6368 折舊 depreciation expense 6369 各項耗竭及攤提 various amortization 6372 伙食費 meal (expenses) 6373 職工福利 employee benefits/welfare 6376 訓(xùn)練費 training (expense) 6378 其它研究發(fā)展費用 other research and development expenses 7 營業(yè)外收入及費用 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 nonoperating revenue 7481 捐贈收入 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)外費用 nonoperating expenses 751 利息費用 interest expense 7511 利息費用 interest expense 752 投資損失 investment loss 7521 權(quán)益法認列之投資損失 investment loss recog nized under equity method 中國最大的管理資源中心 第 12 頁 共 12 頁 7523 短期投資未實現(xiàn)跌價損失 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)外費用 other nonoperating 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 slowmoving inventories 7888 其它營業(yè)外費用 其它 other nonoperating expenses other 8 所得稅費用 (或利益 ) ine tax expense (or benefit) 81 所得稅費用 (或利益 ) ine tax expense (or benefit) 811 所得稅費用 (或利益 ) ine tax expense (or benefit) 8111 所得稅費用（或利益） ine 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 ine(loss) from operations of discontinued segments 9111 停業(yè)部門損益 停業(yè)前營業(yè)損益 ine(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 ine 941 少數(shù)股權(quán)凈利 minority interest ine 9411 少數(shù)股權(quán)凈利 minority interest ine