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会计科目中英文对照          【字体:
会计科目中英文对照
作者:    文章来源:本站原创    点击数:    更新时间:2004-4-20
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 recognized 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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