发布时间 : 星期二 文章EnglishAccountingTitle更新完毕开始阅读528dddbc960590c69ec376a4
20947010.doc
2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties
2338 其它长期应付款项 other long-term payables
234 估计应付土地增值税 accrued liabilities for land value increment tax
2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able
235 应计退休金负债 accrued pension liabilities 2351 应计退休金负债 accrued pension liabilities 238 其它长期负债 other long-term liabilities
2388 其它长期负债-其它 other long-term liabilities - other 28 其它负债 other liabilities 281 递延负债 deferred liabilities 2811 递延收入 deferred revenue
2814 递延所得税负债 deferred income tax liabilities 2818 其它递延负债 other deferred liabilities 286 存入保证金 deposits received
2861 存入保证金 guarantee deposit received 288 杂项负债 miscellaneous liabilities
2888 杂项负债 -其它 miscellaneous liabilities - other
3 业主权益 owners equity 31 资本 capital
311 资本（或股本） capital
3111 普通股股本 capital - common stock 3112 特别股股本 capital - preferred stock 3113 预收股本 capital collected in advance
3114 待分配股票股利 stock dividends to be distributed 3115 资本 capital
32 资本公积 additional paid-in capital
321 股票溢价 paid-in capital in excess of par
3211 普通股股票溢价 paid-in capital in excess of par- common stock
3212 特别股股票溢价 paid-in capital in excess of par- preferred stock
323 资产重估增值准备 capital surplus from assets revaluation 3231 资产重估增值准备 capital surplus from assets revaluation 324 处分资产溢价公积 capital surplus from gain on disposal of assets
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3241 处分资产溢价公积 capital surplus from gain on disposal of assets
325 合并公积 capital surplus from business combination 3251 合并公积 capital surplus from business combination 326 受赠公积 donated surplus 3261 受赠公积 donated surplus
328 其它资本公积 other additional paid-in capital
3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method
3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions
33 保留盈余(或累积亏损) retained earnings (accumulated deficit) 331 法定盈余公积 legal reserve 3311 法定盈余公积 legal reserve 332 特别盈余公积 special reserve
3321 意外损失准备 contingency reserve
3322 改良扩充准备 improvement and expansion reserve 3323 偿债准备 special reserve for redemption of liabilities 3328 其它特别盈余公积 other special reserve
335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)
3351 累积盈亏 accumulated profit or loss 3352 前期损益调整 prior period adjustments
3353 本期损益 net income or loss for current period
34 权益调整 equity adjustments
341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments
3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments
342 累积换算调整数 cumulative translation adjustment 3421 累积换算调整数 cumulative translation adjustments 343 未认列为退休金成本之净损失 net loss not recognized as pension cost
3431 未认列为退休金成本之净损失 net loss not recognized as pension costs
35 库藏股 treasury stock 351 库藏股 treasury stock 3511 库藏股 treasury stock 36 少数股权 minority interest 361 少数股权 minority interest 3611 少数股权 minority interest
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4 营业收入 operating revenue 41 销货收入 sales revenue 411 销货收入 sales revenue 4111 销货收入 sales revenue
4112 分期付款销货收入 installment sales revenue 417 销货退回 sales return 4171 销货退回 sales return 419 销货折让 sales allowances
4191 销货折让 sales discounts and allowances 46 劳务收入 service revenue 461 劳务收入 service revenue 4611 劳务收入 service revenue 47 业务收入 agency revenue 471 业务收入 agency revenue 4711 业务收入 agency revenue
48 其它营业收入 other operating revenue
488 其它营业收入-其它 other operating revenue
4888 其它营业收入-其它 other operating revenue - other
营业成本 operating costs
51 销货成本 cost of goods sold 511 销货成本 cost of goods sold 5111 销货成本 cost of goods sold
5112 分期付款销货成本 installment cost of goods sold 512 进货 purchases 5121 进货 purchases
5122 进货费用 purchase expenses 5123 进货退出 purchase returns
5124 进货折让 charges on purchased merchandise 513 进料 materials purchased 5131 进料 material purchased
5132 进料费用 charges on purchased material 5133 进料退出 material purchase returns
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5134 进料折让 material purchase allowances 514 直接人工 direct labor 5141 直接人工 direct labor
515~518 制造费用 manufacturing overhead 5151 间接人工 indirect labor
5152 租金支出 rent expense, rent
5153 文具用品 office supplies (expense) 5154 旅费 travelling expense, travel 5155 运费 shipping expenses, freight 5156 邮电费 postage (expenses)
5157 修缮费 repair(s) and maintenance (expense ) 5158 包装费 packing expenses 5161 水电瓦斯费 utilities (expense) 5162 保险费 insurance (expense)
5163 加工费 manufacturing overhead - outsourced 5166 税捐 taxes
5168 折旧 depreciation expense
5169 各项耗竭及摊提 various amortization 5172 伙食费 meal (expenses)
5173 职工福利 employee benefits/welfare 5176 训练费 training (expense) 5177 间接材料 indirect materials
5188 其它制造费用 other manufacturing expenses 56 劳务成本制 ervice costs 561 劳务成本 service costs 5611 劳务成本 service costs 57 业务成本 gency costs 571 业务成本 agency costs 5711 业务成本 agency costs
58 其它营业成本 other operating costs
588 其它营业成本-其它 other operating costs-other 5888 其它营业成本-其它 other operating costs - other
6 营业费用 operating expenses 61 推销费用 selling expenses
615~618 推销费用 selling expenses 6151 薪资支出 payroll expense 6152 租金支出 rent expense, rent
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