1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents
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
1129備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market
1137 應(yīng)收票據(jù)-關(guān)系人 notes receivable-related parties
1139 備抵呆帳 －應(yīng)收票據(jù) allowance for uncollectible accounts-notes 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 uncollectible accounts-accounts receivable
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(mǎi)賣(mài)遠(yuǎn)匯折價(jià) discount on forward ex-change contract
1187 其它應(yīng)收款-關(guān)系人 other receivables-related parties
1189 備抵呆帳-其它應(yīng)收款 allowance for uncollectible accounts-other receivables
1219備抵存貨跌價(jià)損失 allowance for reduction of inventory to market
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
1282 留抵稅額 excess VAT paid (or overpaid VAT)
1287 受限制存款 certificate of deposit-restricted
1292 遞延兌換損失 deferred foreign exchange losses
1293 業(yè)主(股東)往來(lái) owners'(stockholders') current account
13 基金及長(zhǎng)期投資 funds and long-term investments
1311 償債基金 redemption fund (or sinking fund)
1312 改良及擴(kuò)充基金 fund for improvement and expansion
1323 長(zhǎng)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
1329 備抵長(zhǎng)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
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
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
1448機(jī)(器)具-重估增值 machinery-revaluation increments
1449 累積折舊-機(jī)(器)具 accumulated depreciation-machinery
1519 累積折舊-租賃資產(chǎn) accumulated depreciation-leased assets
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(gòu)置設(shè)備款 construction in progress and prepayments 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
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
184 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 long-term notes , accounts and overdue receivables
1847長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān) long-term notes, accounts and overdue receivables-related parties
1849備抵呆帳-長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催 allowance for uncollectible accounts-long-term notes, accounts and overdue receivables
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
1881 受限制存款 certificate of deposit-restricted
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
212 應(yīng)付短期票券 short-term notes and bills payable
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
2147 應(yīng)付帳款-關(guān)系人 accounts payable-related parties
2181 應(yīng)付購(gòu)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(mǎi)賣(mài)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
2193 應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors
2261 預(yù)收貨款 sales revenue received in advance
227 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 long-term liabilities-current portion
2271 一年或一營(yíng)業(yè)周期內(nèi)到期公司債 corporate bonds payable-current portion
2272 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款 long-term loans payable-current portion
2273一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票 long-term notes and accounts payable due within one year or one operating cycle
2277一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票 long-term notes and accounts payables to related parties-current portion
2278其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù) other long-term lia-bilities-current portion
2291 遞延所得稅負(fù)債 deferred income tax liabilities
2298 其它流動(dòng)負(fù)債-其它 other current liabilities-others
2319 應(yīng)付公司債溢(折)價(jià) premium(discount) on corporate bonds payable
2325 長(zhǎng)期借款-員工 long-term loans payable-employees
2327 長(zhǎng)期借款-關(guān)系人 long-term loans payable-related parties
233 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable
2333長(zhǎng)期應(yīng)付租賃負(fù)債 long-term capital lease liabilities
2337 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人 Long-term notes and accounts payable-related parties
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
2388 其它長(zhǎng)期負(fù)債-其它 other long-term liabilities-other
2814遞延所得稅負(fù)債 deferred income tax liabilities
2888 雜項(xiàng)負(fù)債-其它 miscellaneous liabilities-other
3114 待分配股票股利 stock dividends to be distributed
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
328 其它資本公積 other additional paid-in capital
3281 權(quán)益法長(zhǎng)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(kù)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)
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
335 未分配盈余(或累積虧損) retained earnings-unappropriated (or accumulated deficit)
3353 本期損益 net income or loss for current period
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 long-term 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 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
5124 進(jìn)貨折讓 charges on purchased merchandise
5157 修繕費(fèi) repair(s) and maintenance (expense )
5163 加工費(fèi) manufacturing overhead-outsourced
6157 修繕費(fèi) repair(s) and maintenance (expense)
6159 廣告費(fèi) advertisement expense, advertisement
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
6257 修繕費(fèi) repair(s) and maintenance (expense)
6259 廣告費(fèi) advertisement expense, advertisement
6274 研究發(fā)展費(fèi)用 research and development expense
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
6357 修繕費(fèi) repair(s) and maintenance (expense)
6378 其它研究發(fā)展費(fèi)用 other research and development expenses
7 營(yíng)業(yè)外收入及費(fèi)用 non-operating revenue and expenses, other income(expense)
7121 權(quán)益法認(rèn)列之投資收益 investment income recognized under equity method
7123 短期投資市價(jià)回升利益 gain on market price recovery of short-term investment
714 處分投資收益 gain on disposal of investments
7141處分投資收益 gain on disposal of investments
7486 存貨跌價(jià)回升利益 gain from price recovery of inventory
7488 其它營(yíng)業(yè)外收入-其它 other non-operating revenue-other items
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
754 處分投資損失 loss on disposal of investments
7541 處分投資損失 loss on disposal of investments
7886 存貨跌價(jià)及呆滯損失 loss for market price decline and obsolete and slow-moving inventories
7888 其它營(yíng)業(yè)外費(fèi)用-其它 other non-operating expenses-other
8 所得稅費(fèi)用(或利益) income tax expense (or benefit)
81 所得稅費(fèi)用(或利益) income tax expense (or benefit)
811 所得稅費(fèi)用(或利益) income tax expense (or benefit)
8111 所得稅費(fèi)用（或利益） income tax expense ( or benefit)
91 停業(yè)部門(mén)損益 gain(loss) from discontinued operations
911停業(yè)部門(mén)損益-停業(yè)前營(yíng)業(yè)損益 income(loss) from operations of discontinued segments
9111 停業(yè)部門(mén)損益-停業(yè)前營(yíng)業(yè)損益 income(loss) from operations of discontinued segment
912 停業(yè)部門(mén)損益-處分損益 gain(loss) from disposal of discontinued segments
9121停業(yè)部門(mén)損益-處分損益 gain(loss) from disposal of discontinued segment
93 會(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of changes in accounting principles
931 會(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of 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
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(kù)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
1116 在途現(xiàn)金 cash in transit
1117 約當(dāng)現(xiàn)金 cash equivalents
112 短期投資 short-term investment
1121 短期投資-股票 short-term investments-stock
1128 短期投資-其它 short-term investments-other
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
1138其它應(yīng)收票據(jù) other notes receivable
114 應(yīng)收帳款 accounts receivable
1141 應(yīng)收帳款 accounts receivable
118 其它應(yīng)收款 other receivables
1184 應(yīng)收收益 earned revenue receivable
1185 應(yīng)收退稅款 income tax refund receivable
1188 其它應(yīng)收款-其它 other receivables-other
121~122 存貨 inventories
1211 商品存貨 merchandise inventory
1212 寄銷(xiāo)商品 consigned goods
1213在途商品 goods in transit
1221 制成品 finished goods
1222 寄銷(xiāo)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
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(pán)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)
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
1291 遞延所得稅資產(chǎn) deferred income tax assets
1294 同業(yè)往來(lái) current account with others
1298 其它流動(dòng)資產(chǎn)-其它 other current assets-other
131 基金 funds
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(zhǎng)期投資 long-term investments
1321 長(zhǎng)期股權(quán)投資 long-term equity investments
1322 長(zhǎng)期債券投資 long-term bond investments
1328 其它長(zhǎng)期投資 other long-term investments
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
143 房屋及建物 buildings
1431 房屋及建物 buildings
144~146 機(jī)(器)具及設(shè)備 machinery and equipment
1441 機(jī)(器)具 machinery
151 租賃資產(chǎn) leased assets
1511 租賃資產(chǎn) leased assets
152 租賃權(quán)益改良 leasehold improvements
1521 租賃權(quán)益改良 leasehold improvements
1561 未完工程 construction in progress
1562 預(yù)付購(gòu)置設(shè)備款 prepayment for equipment
16 遞耗資產(chǎn) depletable assets
161 遞耗資產(chǎn) depletable assets
1611 天然資源 natural resources
17 無(wú)形資產(chǎn) intangible assets
171 商標(biāo)權(quán) trademarks
1711 商標(biāo)權(quán) trademarks
172 專(zhuān)利權(quán) patents
1721專(zhuān)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(kāi)辦費(fèi) organization costs
1771 開(kāi)辦費(fèi) organization costs
178 其它無(wú)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(wú)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(zhǎng)期預(yù)付租金 long-term prepaid rent
1813 長(zhǎng)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
1841 長(zhǎng)期應(yīng)收票據(jù) long-term notes receivable
1842 長(zhǎng)期應(yīng)收帳款 long-term accounts receivable
1843 催收帳款 overdue receivables
1848 其它長(zhǎng)期應(yīng)收款項(xiàng) other long-term receivables
185 出租資產(chǎn) assets leased to others
1851 出租資產(chǎn) 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
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
2118 短期借款-其它 short-term borrowings-other
2121 應(yīng)付商業(yè)本票 commercial paper payable
2122銀行承兌匯票 bank acceptance
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
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(yíng)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
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
2198其它應(yīng)付款-其它 other payables-other
226 預(yù)收款項(xiàng) advance receipts
2262 預(yù)收收入 revenue received in advance
2268 其它預(yù)收款 other advance receipts
228~229 其它流動(dòng)負(fù)債 other current liabilities
2281 銷(xiāo)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
2292 遞延兌換利益 deferred foreign exchange gain
2293 業(yè)主(股東)往來(lái) owners' current account
2294 同業(yè)往來(lái) current account with others
23 長(zhǎng)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
232 長(zhǎng)期借款 long-term loans payable
2321 長(zhǎng)期銀行借款 long-term loans payable-bank
2324 長(zhǎng)期借款-業(yè)主 long-term loans payable-owners
2328 長(zhǎng)期借款-其它 long-term loans payable-other
2331長(zhǎng)期應(yīng)付票據(jù) long-term notes payable
2332 長(zhǎng)期應(yīng)付帳款 long-term accounts pay-able
2338 其它長(zhǎng)期應(yīng)付款項(xiàng) other long-term payables
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(zhǎng)期負(fù)債 other long-term liabilities
28 其它負(fù)債 other liabilities
281 遞延負(fù)債 deferred liabilities
2811 遞延收入 deferred revenue
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
3 業(yè)主權(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
3115 資本 capital
32 資本公積 additional paid-in capital
326 受贈(zèng)公積 donated surplus
3261受贈(zèng)公積 donated surplus
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
3328 其它特別盈余公積 other special reserve
3351 累積盈虧 accumulated profit or loss
3352 前期損益調(diào)整 prior period adjustments
34 權(quán)益調(diào)整 equity adjustments
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(xiāo)貨收入 sales revenue
411 銷(xiāo)貨收入 sales revenue
4111 銷(xiāo)貨收入 sales revenue
4112 分期付款銷(xiāo)貨收入 installment sales revenue
417 銷(xiāo)貨退回 sales return
4171 銷(xiāo)貨退回 sales return
419 銷(xiāo)貨折讓 sales allowances
4191銷(xiāo)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(xiāo)貨成本 cost of goods sold
511 銷(xiāo)貨成本 cost of goods sold
5111 銷(xiāo)貨成本 cost of goods sold
5112 分期付款銷(xiāo)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
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)
5158包裝費(fèi) packing expenses
5161 水電瓦斯費(fèi) utilities (expense)
5162 保險(xiǎn)費(fèi) insurance (expense)
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(yíng)業(yè)成本 other operating costs
588 其它營(yíng)業(yè)成本-其它 other operating costs-other
5888其它營(yíng)業(yè)成本-其它 other operating costs-other
6 營(yíng)業(yè)費(fèi)用 operating expenses
61 推銷(xiāo)費(fèi)用 selling expenses
615~618 推銷(xiāo)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)
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(xiāo)費(fèi)用 other selling 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)
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 expensea
6269 各項(xiàng)耗竭及攤提 various amortization
6271 外銷(xiāo)損失 loss on export sales
6272伙食費(fèi) meal (expenses)
6273 職工福利 employee benefits/welfare
6275 傭金支出 commission (expense)
6276 訓(xùn)練費(fèi) training (expense)
6278 勞務(wù)費(fèi) professional service fees
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)
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)
71~74 營(yíng)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
7122 股利收入 dividends income
713 兌換利益 foreign exchange gain
7131 兌換利益 foreign exchange gain
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(yíng)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(pán)盈 gain on physical inventory
7487壞帳轉(zhuǎn)回利益 gain on reversal of bad debts
75~ 78 營(yíng)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
753 兌換損失 foreign exchange loss
7531 兌換損失 foreign exchange loss
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(yíng)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(pán)損 loss on physical inventory
9 非經(jīng)常營(yíng)業(yè)損益 nonrecurring gain or loss
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
94少數(shù)股權(quán)凈利 minority interest income
941 少數(shù)股權(quán)凈利 minority interest income
9411 少數(shù)股權(quán)凈利 minority interest income
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
1129備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market
1137 應(yīng)收票據(jù)-關(guān)系人 notes receivable-related parties
1139 備抵呆帳 －應(yīng)收票據(jù) allowance for uncollectible accounts-notes 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 uncollectible accounts-accounts receivable
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(mǎi)賣(mài)遠(yuǎn)匯折價(jià) discount on forward ex-change contract
1187 其它應(yīng)收款-關(guān)系人 other receivables-related parties
1189 備抵呆帳-其它應(yīng)收款 allowance for uncollectible accounts-other receivables
1219備抵存貨跌價(jià)損失 allowance for reduction of inventory to market
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
1282 留抵稅額 excess VAT paid (or overpaid VAT)
1287 受限制存款 certificate of deposit-restricted
1292 遞延兌換損失 deferred foreign exchange losses
1293 業(yè)主(股東)往來(lái) owners'(stockholders') current account
13 基金及長(zhǎng)期投資 funds and long-term investments
1311 償債基金 redemption fund (or sinking fund)
1312 改良及擴(kuò)充基金 fund for improvement and expansion
1323 長(zhǎng)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
1329 備抵長(zhǎng)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
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
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
1448機(jī)(器)具-重估增值 machinery-revaluation increments
1449 累積折舊-機(jī)(器)具 accumulated depreciation-machinery
1519 累積折舊-租賃資產(chǎn) accumulated depreciation-leased assets
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(gòu)置設(shè)備款 construction in progress and prepayments 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
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
184 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 long-term notes , accounts and overdue receivables
1847長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān) long-term notes, accounts and overdue receivables-related parties
1849備抵呆帳-長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催 allowance for uncollectible accounts-long-term notes, accounts and overdue receivables
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
1881 受限制存款 certificate of deposit-restricted
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
212 應(yīng)付短期票券 short-term notes and bills payable
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
2147 應(yīng)付帳款-關(guān)系人 accounts payable-related parties
2181 應(yīng)付購(gòu)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(mǎi)賣(mài)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
2193 應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors
2261 預(yù)收貨款 sales revenue received in advance
227 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 long-term liabilities-current portion
2271 一年或一營(yíng)業(yè)周期內(nèi)到期公司債 corporate bonds payable-current portion
2272 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款 long-term loans payable-current portion
2273一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票 long-term notes and accounts payable due within one year or one operating cycle
2277一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票 long-term notes and accounts payables to related parties-current portion
2278其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù) other long-term lia-bilities-current portion
2291 遞延所得稅負(fù)債 deferred income tax liabilities
2298 其它流動(dòng)負(fù)債-其它 other current liabilities-others
2319 應(yīng)付公司債溢(折)價(jià) premium(discount) on corporate bonds payable
2325 長(zhǎng)期借款-員工 long-term loans payable-employees
2327 長(zhǎng)期借款-關(guān)系人 long-term loans payable-related parties
233 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable
2333長(zhǎng)期應(yīng)付租賃負(fù)債 long-term capital lease liabilities
2337 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人 Long-term notes and accounts payable-related parties
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
2388 其它長(zhǎng)期負(fù)債-其它 other long-term liabilities-other
2814遞延所得稅負(fù)債 deferred income tax liabilities
2888 雜項(xiàng)負(fù)債-其它 miscellaneous liabilities-other
3114 待分配股票股利 stock dividends to be distributed
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
328 其它資本公積 other additional paid-in capital
3281 權(quán)益法長(zhǎng)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(kù)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)
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
335 未分配盈余(或累積虧損) retained earnings-unappropriated (or accumulated deficit)
3353 本期損益 net income or loss for current period
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 long-term 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 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
5124 進(jìn)貨折讓 charges on purchased merchandise
5157 修繕費(fèi) repair(s) and maintenance (expense )
5163 加工費(fèi) manufacturing overhead-outsourced
6157 修繕費(fèi) repair(s) and maintenance (expense)
6159 廣告費(fèi) advertisement expense, advertisement
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
6257 修繕費(fèi) repair(s) and maintenance (expense)
6259 廣告費(fèi) advertisement expense, advertisement
6274 研究發(fā)展費(fèi)用 research and development expense
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
6357 修繕費(fèi) repair(s) and maintenance (expense)
6378 其它研究發(fā)展費(fèi)用 other research and development expenses
7 營(yíng)業(yè)外收入及費(fèi)用 non-operating revenue and expenses, other income(expense)
7121 權(quán)益法認(rèn)列之投資收益 investment income recognized under equity method
7123 短期投資市價(jià)回升利益 gain on market price recovery of short-term investment
714 處分投資收益 gain on disposal of investments
7141處分投資收益 gain on disposal of investments
7486 存貨跌價(jià)回升利益 gain from price recovery of inventory
7488 其它營(yíng)業(yè)外收入-其它 other non-operating revenue-other items
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
754 處分投資損失 loss on disposal of investments
7541 處分投資損失 loss on disposal of investments
7886 存貨跌價(jià)及呆滯損失 loss for market price decline and obsolete and slow-moving inventories
7888 其它營(yíng)業(yè)外費(fèi)用-其它 other non-operating expenses-other
8 所得稅費(fèi)用(或利益) income tax expense (or benefit)
81 所得稅費(fèi)用(或利益) income tax expense (or benefit)
811 所得稅費(fèi)用(或利益) income tax expense (or benefit)
8111 所得稅費(fèi)用（或利益） income tax expense ( or benefit)
91 停業(yè)部門(mén)損益 gain(loss) from discontinued operations
911停業(yè)部門(mén)損益-停業(yè)前營(yíng)業(yè)損益 income(loss) from operations of discontinued segments
9111 停業(yè)部門(mén)損益-停業(yè)前營(yíng)業(yè)損益 income(loss) from operations of discontinued segment
912 停業(yè)部門(mén)損益-處分損益 gain(loss) from disposal of discontinued segments
9121停業(yè)部門(mén)損益-處分損益 gain(loss) from disposal of discontinued segment
93 會(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of changes in accounting principles
931 會(huì)計(jì)原則變動(dòng)累積影響數(shù) cumulative effect of 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
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(kù)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
1116 在途現(xiàn)金 cash in transit
1117 約當(dāng)現(xiàn)金 cash equivalents
112 短期投資 short-term investment
1121 短期投資-股票 short-term investments-stock
1128 短期投資-其它 short-term investments-other
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
1138其它應(yīng)收票據(jù) other notes receivable
114 應(yīng)收帳款 accounts receivable
1141 應(yīng)收帳款 accounts receivable
118 其它應(yīng)收款 other receivables
1184 應(yīng)收收益 earned revenue receivable
1185 應(yīng)收退稅款 income tax refund receivable
1188 其它應(yīng)收款-其它 other receivables-other
121~122 存貨 inventories
1211 商品存貨 merchandise inventory
1212 寄銷(xiāo)商品 consigned goods
1213在途商品 goods in transit
1221 制成品 finished goods
1222 寄銷(xiāo)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
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(pán)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)
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
1291 遞延所得稅資產(chǎn) deferred income tax assets
1294 同業(yè)往來(lái) current account with others
1298 其它流動(dòng)資產(chǎn)-其它 other current assets-other
131 基金 funds
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(zhǎng)期投資 long-term investments
1321 長(zhǎng)期股權(quán)投資 long-term equity investments
1322 長(zhǎng)期債券投資 long-term bond investments
1328 其它長(zhǎng)期投資 other long-term investments
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
143 房屋及建物 buildings
1431 房屋及建物 buildings
144~146 機(jī)(器)具及設(shè)備 machinery and equipment
1441 機(jī)(器)具 machinery
151 租賃資產(chǎn) leased assets
1511 租賃資產(chǎn) leased assets
152 租賃權(quán)益改良 leasehold improvements
1521 租賃權(quán)益改良 leasehold improvements
1561 未完工程 construction in progress
1562 預(yù)付購(gòu)置設(shè)備款 prepayment for equipment
16 遞耗資產(chǎn) depletable assets
161 遞耗資產(chǎn) depletable assets
1611 天然資源 natural resources
17 無(wú)形資產(chǎn) intangible assets
171 商標(biāo)權(quán) trademarks
1711 商標(biāo)權(quán) trademarks
172 專(zhuān)利權(quán) patents
1721專(zhuān)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(kāi)辦費(fèi) organization costs
1771 開(kāi)辦費(fèi) organization costs
178 其它無(wú)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(wú)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(zhǎng)期預(yù)付租金 long-term prepaid rent
1813 長(zhǎng)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
1841 長(zhǎng)期應(yīng)收票據(jù) long-term notes receivable
1842 長(zhǎng)期應(yīng)收帳款 long-term accounts receivable
1843 催收帳款 overdue receivables
1848 其它長(zhǎng)期應(yīng)收款項(xiàng) other long-term receivables
185 出租資產(chǎn) assets leased to others
1851 出租資產(chǎn) 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
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
2118 短期借款-其它 short-term borrowings-other
2121 應(yīng)付商業(yè)本票 commercial paper payable
2122銀行承兌匯票 bank acceptance
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
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(yíng)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
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
2198其它應(yīng)付款-其它 other payables-other
226 預(yù)收款項(xiàng) advance receipts
2262 預(yù)收收入 revenue received in advance
2268 其它預(yù)收款 other advance receipts
228~229 其它流動(dòng)負(fù)債 other current liabilities
2281 銷(xiāo)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
2292 遞延兌換利益 deferred foreign exchange gain
2293 業(yè)主(股東)往來(lái) owners' current account
2294 同業(yè)往來(lái) current account with others
23 長(zhǎng)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
232 長(zhǎng)期借款 long-term loans payable
2321 長(zhǎng)期銀行借款 long-term loans payable-bank
2324 長(zhǎng)期借款-業(yè)主 long-term loans payable-owners
2328 長(zhǎng)期借款-其它 long-term loans payable-other
2331長(zhǎng)期應(yīng)付票據(jù) long-term notes payable
2332 長(zhǎng)期應(yīng)付帳款 long-term accounts pay-able
2338 其它長(zhǎng)期應(yīng)付款項(xiàng) other long-term payables
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(zhǎng)期負(fù)債 other long-term liabilities
28 其它負(fù)債 other liabilities
281 遞延負(fù)債 deferred liabilities
2811 遞延收入 deferred revenue
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
3 業(yè)主權(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
3115 資本 capital
32 資本公積 additional paid-in capital
326 受贈(zèng)公積 donated surplus
3261受贈(zèng)公積 donated surplus
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
3328 其它特別盈余公積 other special reserve
3351 累積盈虧 accumulated profit or loss
3352 前期損益調(diào)整 prior period adjustments
34 權(quán)益調(diào)整 equity adjustments
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(xiāo)貨收入 sales revenue
411 銷(xiāo)貨收入 sales revenue
4111 銷(xiāo)貨收入 sales revenue
4112 分期付款銷(xiāo)貨收入 installment sales revenue
417 銷(xiāo)貨退回 sales return
4171 銷(xiāo)貨退回 sales return
419 銷(xiāo)貨折讓 sales allowances
4191銷(xiāo)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(xiāo)貨成本 cost of goods sold
511 銷(xiāo)貨成本 cost of goods sold
5111 銷(xiāo)貨成本 cost of goods sold
5112 分期付款銷(xiāo)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
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)
5158包裝費(fèi) packing expenses
5161 水電瓦斯費(fèi) utilities (expense)
5162 保險(xiǎn)費(fèi) insurance (expense)
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(yíng)業(yè)成本 other operating costs
588 其它營(yíng)業(yè)成本-其它 other operating costs-other
5888其它營(yíng)業(yè)成本-其它 other operating costs-other
6 營(yíng)業(yè)費(fèi)用 operating expenses
61 推銷(xiāo)費(fèi)用 selling expenses
615~618 推銷(xiāo)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)
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(xiāo)費(fèi)用 other selling 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)
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 expensea
6269 各項(xiàng)耗竭及攤提 various amortization
6271 外銷(xiāo)損失 loss on export sales
6272伙食費(fèi) meal (expenses)
6273 職工福利 employee benefits/welfare
6275 傭金支出 commission (expense)
6276 訓(xùn)練費(fèi) training (expense)
6278 勞務(wù)費(fèi) professional service fees
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)
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)
71~74 營(yíng)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
7122 股利收入 dividends income
713 兌換利益 foreign exchange gain
7131 兌換利益 foreign exchange gain
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(yíng)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(pán)盈 gain on physical inventory
7487壞帳轉(zhuǎn)回利益 gain on reversal of bad debts
75~ 78 營(yíng)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
753 兌換損失 foreign exchange loss
7531 兌換損失 foreign exchange loss
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(yíng)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(pán)損 loss on physical inventory
9 非經(jīng)常營(yíng)業(yè)損益 nonrecurring gain or loss
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
94少數(shù)股權(quán)凈利 minority interest income
941 少數(shù)股權(quán)凈利 minority interest income
9411 少數(shù)股權(quán)凈利 minority interest income