会计科目中英对照-高顿教育ACCA培训机构官方网站

会计科目中英对照

2015年05月19日
09:41
作者：高顿财经
来源：高顿财经
阅读：（78）

2024ACCA备考资料

财务英语入门
历年考题答案
2024考纲白皮书
2024考前冲刺资料
高顿内部名师讲义
高顿内部在线题库

摘要：【高顿ACCA小编】2015年 ACCA 考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的...

　【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是会计科目中英对照。

　　一级科目二级科目三级科目四级科目

　　代码名称代码名称代码名称代码名称英　译

　　1 资产 assets

　　11~ 12 流动资产 current assets

　　111 现金及约当现金 cash and cash equivalents

　　1111 库存现金 cash on hand

　　1112 零用金/周转金 petty cash/revolving funds

　　1113 银行存款 cash in banks

　　1116 在途现金 cash in transit

　　1117 约当现金 cash equivalents

　　1118 其它现金及约当现金 other cash and cash equivalents

　　112 短期投资 short-term investments

　　1121 短期投资 -股票 short-term investments - stock

　　1122 短期投资 -短期票券 short-term investments - short-term notes and bills

　　1123 短期投资 -政府债券 short-term investments - government bonds

　　1124 短期投资 -受益凭证 short-term investments - beneficiary certificates

　　1125 短期投资 -公司债 short-term investments - corporate bonds

　　1128 短期投资 -其它 short-term investments - other

　　1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market

　　113 应收票据 notes receivable

　　1131 应收票据 notes receivable

　　1132 应收票据贴现 discounted notes receivable

　　1137 应收票据 -关系人 notes receivable - related parties

　　1138 其它应收票据 other notes receivable

　　1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable

　　114 应收帐款 accounts receivable

　　1141 应收帐款 accounts receivable

　　1142 应收分期帐款 installment accounts receivable

　　1147 应收帐款 -关系人 accounts receivable - related parties

　　1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable

　　118 其它应收款 other receivables

　　1181 应收出售远汇款 forward exchange contract receivable

　　1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies

　　1183 买卖远汇折价 discount on forward ex-change contract

　　1184 应收收益 earned revenue receivable

　　1185 应收退税款 income tax refund receivable

　　1187 其它应收款 - 关系人 other receivables - related parties

　　1188 其它应收款 - 其它 other receivables - other

　　1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables

　　121~122 存货 inventories

　　1211 商品存货 merchandise inventory

　　1212 寄销商品 consigned goods

　　1213 在途商品 goods in transit

　　1219 备抵存货跌价损失 allowance for reduction of inventory to market

　　1221 制成品 finished goods

　　1222 寄销制成品 consigned finished goods

　　1223 副产品 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

　　1228 在途原物料 materials and supplies in transit

　　1229 备抵存货跌价损失 allowance for reduction of inventory to market

　　125 预付费用 prepaid expenses

　　1251 预付薪资 prepaid payroll

　　1252 预付租金 prepaid rents

　　1253 预付保险费 prepaid insurance

　　1254 用品盘存 office supplies

　　1255 预付所得税 prepaid income tax

　　1258 其它预付费用 other prepaid expenses

　　126 预付款项 prepayments

　　1261 预付货款 prepayment for purchases

　　1268 其它预付款项 other prepayments

　　128~129 其它流动资产 other current assets

　　1281 进项税额 VAT paid ( or input tax)

　　1282 留抵税额 excess VAT paid (or overpaid VAT)

　　1283 暂付款 temporary payments

　　1284 代付款 payment on behalf of others

　　1285 员工借支 advances to employees

　　1286 存出保证金 refundable deposits

　　1287 受限制存款 certificate of deposit-restricted

　　1291 递延所得税资产 deferred income tax assets

　　1292 递延兑换损失 deferred foreign exchange losses

　　1293 业主(股东)往来 owners'(stockholders') current account

　　1294 同业往来 current account with others

　　1298 其它流动资产-其它 other current assets - other

　　13 基金及长期投资 funds and long-term investments

　　131 基金 funds

　　1311 偿债基金 redemption fund (or sinking fund)

　　1312 改良及扩充基金 fund for improvement and expansion

　　1313 意外损失准备基金 contingency fund

　　1314 退休基金 pension fund

　　1318 其它基金 other funds

　　132 长期投资 long-term investments

　　1321 长期股权投资 long-term equity investments

　　1322 长期债券投资 long-term bond investments

　　1323 长期不动产投资 long-term real estate in-vestments

　　1324 人寿保险现金解约价值 cash surrender value of life insurance

　　1328 其它长期投资 other long-term investments

　　1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments

　　14~ 15 固定资产 property , plant, and equipment

　　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

　　1428 土地改良物 -重估增值 land improvements - revaluation increments

　　1429 累积折旧 -土地改良物 accumulated depreciation - land improvements

　　143 房屋及建物 buildings

　　1431 房屋及建物 buildings

　　1438 房屋及建物 -重估增值 buildings -revaluation increments

　　1439 累积折旧 -房屋及建物 accumulated depreciation - buildings

　　144~146 机(器)具及设备 machinery and equipment

　　1441 机(器)具 machinery

　　1448 机(器)具 -重估增值 machinery - revaluation increments

　　1449 累积折旧 -机(器)具 accumulated depreciation - machinery

　　151 租赁资产 leased assets

　　1511 租赁资产 leased assets

　　1519 累积折旧 -租赁资产 accumulated depreciation - leased assets

　　152 租赁权益改良 leasehold improvements

　　1521 租赁权益改良 leasehold improvements

　　1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements

　　156 未完工程及预付购置设备款 construction in progress and prepayments for equipment

　　1561 未完工程 construction in progress

　　1562 预付购置设备款 prepayment for equipment

　　158 杂项固定资产 miscellaneous property, plant, and equipment

　　1581 杂项固定资产 miscellaneous property, plant, and equipment

　　1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments

　　1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment

　　16 递耗资产 depletable assets

　　161 递耗资产 depletable assets

　　1611 天然资源 natural resources

　　1618 天然资源 -重估增值 natural resources -revaluation increments

　　1619 累积折耗 -天然资源 accumulated depletion - natural resources

　　17 无形资产 intangible assets

　　171 商标权 trademarks

　　1711 商标权 trademarks

　　172 专利权 patents

　　1721 专利权 patents

　　173 特许权 franchise

　　1731 特许权 franchise

　　174 著作权 copyright

　　1741 著作权 copyright

　　175 计算机软件 computer software

　　1751 计算机软件 computer software cost

　　176 商誉 goodwill

　　1761 商誉 goodwill

　　177 开办费 organization costs

　　1771 开办费 organization costs

　　178 其它无形资产 other intangibles

　　1781 递延退休金成本 deferred pension costs

　　1782 租赁权益改良 leasehold improvements

　　1788 其它无形资产-其它 other intangible assets - other

　　18 其它资产 other assets

　　181 递延资产 deferred assets

　　1811 债券发行成本 deferred bond issuance costs

　　1812 长期预付租金 long-term prepaid rent

　　1813 长期预付保险费 long-term prepaid insurance

　　1814 递延所得税资产 deferred income tax assets

　　1815 预付退休金 prepaid pension cost

　　1818 其它递延资产 other deferred assets

　　182 闲置资产 idle assets

　　1821 闲置资产 idle assets

　　184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables

　　1841 长期应收票据 long-term notes receivable

　　1842 长期应收帐款 long-term accounts receivable

　　1843 催收帐款 overdue receivables

　　1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties

　　1848 其它长期应收款项 other long-term receivables

　　1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables

　　185 出租资产 assets leased to others

　　1851 出租资产 assets leased to others

　　1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation

　　1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others

　　186 存出保证金 refundable deposit

　　1861 存出保证金 refundable deposits

　　188 杂项资产 miscellaneous assets

　　1881 受限制存款 certificate of deposit - restricted

　　1888 杂项资产 -其它 miscellaneous assets - other

　　2 负债 liabilities

　　21~ 22 流动负债 current liabilities

　　211 短期借款 short-term borrowings(debt)

　　2111 银行透支 bank overdraft

　　2112 银行借款 bank loan

　　2114 短期借款 -业主 short-term borrowings - owners

　　2115 短期借款 -员工 short-term borrowings - employees

　　2117 短期借款 -关系人 short-term borrowings- related parties

　　2118 短期借款 -其它 short-term borrowings - other

　　212 应付短期票券 short-term notes and bills payable

　　2121 应付商业本票 commercial paper payable

　　2122 银行承兑汇票 bank acceptance

　　2128 其它应付短期票券 other short-term notes and bills payable

　　2129 应付短期票券折价 discount on short-term notes and bills payable

　　213 应付票据 notes payable

　　2131 应付票据 notes payable

　　2137 应付票据 -关系人 notes payable - related parties

　　2138 其它应付票据 other notes payable

　　214 应付帐款 accounts pay able

　　2141 应付帐款 accounts payable

　　2147 应付帐款 -关系人 accounts payable - related parties

　　216 应付所得税 income taxes payable

　　2161 应付所得税 income tax payable

　　217 应付费用 accrued expenses

　　2171 应付薪工 accrued payroll

　　2172 应付租金 accrued rent payable

　　2173 应付利息 accrued interest payable

　　2174 应付营业税 accrued VAT payable

　　2175 应付税捐 -其它 accrued taxes payable- other

　　2178 其它应付费用 other accrued expenses payable

　　218~219 其它应付款 other payables

　　2181 应付购入远汇款 forward exchange contract payable

　　2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies

　　2183 买卖远汇溢价 premium on forward exchange contract

　　2184 应付土地房屋款 payables on land and building purchased

　　2185 应付设备款 Payables on equipment

　　2187 其它应付款 -关系人 other payables - related parties

　　2191 应付股利 dividend payable

　　2192 应付红利 bonus payable

　　2193 应付董监事酬劳 compensation payable to directors and supervisors

　　2198 其它应付款 -其它 other payables - other

　　226 预收款项advance receipts

　　2261 预收货款 sales revenue received in advance

　　2262 预收收入 revenue received in advance

　　2268 其它预收款 other advance receipts

　　227 一年或一营业周期内到期长期负债 long-term liabilities -current portion

　　2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion

　　2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion

　　2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle

　　2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion

　　2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion

　　228~229 其它流动负债 other current liabilities

　　2281 销项税额 VAT received(or output tax)

　　2283 暂收款 temporary receipts

　　2284 代收款 receipts under custody

　　2285 估计售后服务/保固负债 estimated warranty liabilities

　　2291 递延所得税负债 deferred income tax liabilities

　　2292 递延兑换利益 deferred foreign exchange gain

　　2293 业主(股东)往来 owners' current account

　　2294 同业往来 current account with others

　　2298 其它流动负债-其它 other current liabilities - others

　　23 长期负债 long-term liabilities

　　231 应付公司债 corporate bonds payable

　　2311 应付公司债 corporate bonds payable

　　2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable

　　232 长期借款 long-term loans payable

　　2321 长期银行借款 long-term loans payable - bank

　　2324 长期借款 -业主 long-term loans payable - owners

　　2325 长期借款 -员工 long-term loans payable - employees

　　2327 长期借款 -关系人 long-term loans payable - related parties

　　2328 长期借款 -其它 long-term loans payable - other

　　233 长期应付票据及款项 long-term notes and accounts payable

　　2331 长期应付票据 long-term notes payable

　　2332 长期应付帐款 long-term accounts pay-able

　　2333 长期应付租赁负债 long-term capital lease liabilities

　　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

　　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

　　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

　　5 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

　　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

　　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

　　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

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