【正文】 f changes in accounting principles 9311 會(huì)計(jì)原則變動(dòng)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 。 equity 31 資本 capital 311 資本（或股本） capital 3111 普通股股本 capital mon 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 paidin capital 321 股票溢價(jià) paidin capital in excess of par 3211 普通股股票溢價(jià) paidin capital in excess of par mon stock 3212 特別股股票溢價(jià) paidin 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 bination 3251 合并公積 capital surplus from business bination 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 paidin capital 3281 權(quán)益法長(zhǎng)期股權(quán)投資資本公積 additional paidin capital from investee under equity method 3282 資本公積 庫(kù)藏股票交易 additional paidin capital treasury stock transactions 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 earningsunappropriated (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 ine or loss for current period 34 權(quán)益 調(diào)整 equity adjustments 341 長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value decline of longterm equity investments 3411 長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失 unrealized loss on market value decline of longterm 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 loss not recognized as pension cost 3431 未認(rèn)列為退休金成本之凈損失 loss not recognized as pension costs 35 庫(kù)藏股 treasury stock 351 庫(kù)藏股 treasury stock 3511 庫(kù)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(yíng)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(yíng)業(yè)收入 other operating revenue 488 其它營(yíng)業(yè)收入 其它 other operating revenue 4888 其它營(yíng)業(yè)收入 其它 other operating revenue other 5 營(yíng)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 benefit