首席财务官
 
CEO CHO CFO CTO CIO CMO  
 
 您的位置世界经理人 > CFO资源 > 资料下载
 

中国会计科目中英文对照下载(五)

2007-12-17 11:33   

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 
6153 文具用品  office supplies (expense) 
6154 旅费 travelling expense, travel 
6155 运费  shipping expenses, freight 
6156 邮电费  postage (expenses) 
6157 修缮费  repair(s) and maintenance (expense) 
6159 广告费  advertisement expense, advertisement 
6161  水电瓦斯费  utilities (expense) 
6162 保险费  insurance (expense) 
6164 交际费  entertainment (expense) 
6165 捐赠  donation (expense) 
6166 税捐 taxes 
6167 呆帐损失 loss on uncollectible accounts 
6168  折旧  depreciation expense 
6169 各项耗竭及摊提  various amortization 
6172 伙食费  meal (expenses) 
6173 职工福利  employee benefits/welfare 
6175  佣金支出  commission (expense) 
6176 训练费  training (expense) 
6188 其它推销费用  other selling expenses 
62 管理及总务费用 general & administrative expenses
    625~628 管理及总务费用  general & administrative expenses 
    6251 薪资支出  payroll expense 
6252 租金支出  rent expense, rent 
6253 文具用品  office supplies 
6254 旅费  travelling expense, travel 
6255 运费  shipping expenses,freight 
6256 邮电费  postage (expenses) 
6257 修缮费 repair(s) and maintenance (expense) 
6259 广告费  advertisement expense, advertisement 
6261 水电瓦斯费  utilities (expense) 
6262 保险费  insurance (expense) 
6264 交际费  entertainment (expense) 
6265 捐赠  donation (expense) 
6266 税捐  taxes 
6267 呆帐损失 loss on uncollectible accounts 
6268 折旧  depreciation expense  a
6269 各项耗竭及摊提  various amortization 
6271 外销损失  loss on export sales 
6272  伙食费  meal (expenses) 
6273 职工福利  employee benefits/welfare 
6274 研究发展费用  research and development expense 
6275 佣金支出  commission (expense) 
6276 训练费  training (expense) 
6278 劳务费 professional service fees 
6288 其它管理及总务费用  other general and administrative expenses 
63 研究发展费用 research and development expenses
    635~638 研究发展费用  research and development expenses 
    6351 薪资支出  payroll expense 
6352 租金支出  rent expense, rent 
6353  文具用品 office supplies 
6354 旅费 travelling expense, travel 
6355 运费  shipping expenses, freight 
6356 邮电费  postage (expenses) 
6357 修缮费 repair(s) and maintenance (expense) 
6361  水电瓦斯费  utilities (expense) 
6362  保险费 insurance (expense) 
6364 交际费  entertainment (expense) 
6366 税捐  taxes 
6368 折旧 depreciation expense 
6369 各项耗竭及摊提 various amortization 
6372 伙食费  meal (expenses) 
6373 职工福利 employee benefits/welfare 
6376 训练费 training (expense) 
6378 其它研究发展费用  other research and development expenses
 
7 营业外收入及费用 non-operating revenue and expenses, other income(expense)
    71~74 营业外收入 non-operating revenue
    711 利息收入  interest revenue 
    7111 利息收入  interest revenue/income 
712  投资收益  investment income 
    7121 权益法认列之投资收益  investment income recognized under equity method 
7122 股利收入  dividends income 
7123 短期投资市价回升利益  gain on market price recovery of short-term investment 
713 兑换利益  foreign exchange gain
    7131 兑换利益 foreign exchange gain 
714 处分投资收益  gain on disposal of investments 
    7141  处分投资收益  gain on disposal of investments 
715  处分资产溢价收入  gain on disposal of assets 
    7151 处分资产溢价收入  gain on disposal of assets 
748 其它营业外收入  other non-operating revenue
    7481 捐赠收入  donation income 
7482 租金收入  rent revenue/income 
7483 佣金收入  commission revenue/income 
7484 出售下脚及废料收入  revenue from sale of scraps 
7485 存货盘盈  gain on physical inventory 
7486 存货跌价回升利益  gain from price recovery of inventory 
7487  坏帐转回利益  gain on reversal of bad debts 
7488 其它营业外收入-其它  other non-operating revenue- other items 
75~ 78 营业外费用 non-operating expenses
  751 利息费用  interest expense 
    7511 利息费用 interest expense 
752 投资损失  investment loss
    7521 权益法认列之投资损失  investment loss recog- nized under equity method 
7523 短期投资未实现跌价损失  unrealized loss on reduction of short-term investments to market 
753 兑换损失  foreign exchange loss 
    7531 兑换损失 foreign exchange loss 
754 处分投资损失  loss on disposal of investments
    7541 处分投资损失  loss on disposal of investments 
755 处分资产损失  loss on disposal of assets 
    7551 处分资产损失  loss on disposal of assets 
788 其它营业外费用  other non-operating expenses 
    7881 停工损失  loss on work stoppages 
7882 灾害损失  casualty loss 
7885 存货盘损 loss on physical inventory 
7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories 
7888 其它营业外费用-其它 other non-operating expenses- other 

8 所得税费用(或利益) income tax expense (or benefit)
    81 所得税费用(或利益) income tax expense (or benefit) 
    811 所得税费用(或利益)  income tax expense (or benefit) 
    8111 所得税费用(或利益) income tax expense ( or benefit) 

9 非经常营业损益 nonrecurring gain or loss 
   91 停业部门损益 gain(loss) from discontinued operations
    911  停业部门损益-停业前营业损益  income(loss) from operations of discontinued segments 
    9111 停业部门损益-停业前营业损益  income(loss) from operations of discontinued segment 
912 停业部门损益-处分损益  gain(loss) from disposal of discontinued segments 
    9121  停业部门损益-处分损益  gain(loss) from disposal of discontinued segment 
92 非常损益 extraordinary gain or loss
    921  非常损益  extraordinary gain or loss 
    9211 非常损益 extraordinary gain or loss 
93 会计原则变动累积影响数 cumulative effect of changes in accounting principles
    931 会计原则变动累积影响数  cumulative effect of changes in accounting principles 
    9311  会计原则变动累积影响数  cumulative effect of changes in accounting principles 
94  少数股权净利 minority interest income
    941 少数股权净利  minority interest income 
    9411 少数股权净利 minority interest income

关键词:            

  评论 文章“中国会计科目中英文对照下载(五)”

1、凡本网注明“世界经理人”或者“首席财务官”的作品,未经本网授权不得转载,经本网授权的媒体、网站,在使用时须注明稿件来源:“世界经理人”或者“首席财务官”,违反者本网将依法追究责任。
2、凡注明“来源:xxx(非本站)”作品,不代表本网观点,文章版权属于原始出处单位及原作者所有,本网不承担此稿侵权责任。
3、欢迎各类型媒体积极与本站联络,互相签订转载协议。
4、如著作人对本网刊载内容、版权有异议,请于知道该作品发表之日起30日内联系本网,否则视为自动放弃相关权利。
5、联系我们:contact@icxo.com;投稿邮箱:article@icxo.com,欢迎赐稿。
相关阅读
 中国会计科目中英文对照下载(一)
 中国会计科目中英文对照下载(二)
 中国会计科目中英文对照下载(三)
 中国会计科目中英文对照下载(四)
 费用支付月报表下载
 财务审计作业管理制度下载