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[讨论] 新准则会计科目英文版(续)(其实是2011年以前的)

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前面看到 “白露为霜”发的帖子“新准则会计科目英文版 ”,只是到“营业收入”科目。
虽说是2011年以前的,已经过时了。
我这里给他续个“云腾致雨”  ^_^

5 营业成本 operating costs
51  销货成本 cost of goods sold
511  销货陈本 cost of goods sold
5111 销货陈本 cost of goods sold
5112 分期付款销货陈本 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 retruns
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 materials
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 expense, 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 (expense)
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 service costs
561  劳务成本 service costs
5611 劳务成本 service costs
57  业务成本 agency 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 other operating costs - other
5888 其它营业成本 other operating costs – other

6 营业费用 operating expenses
61  摊销费用 selling expenses
615--618 摊销费用 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 expense, 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 呆账损失 loss on uncollectible accounts
6168 折旧 depreciation expense
6169 各项耗竭及摊提 various amortization
6172 伙食费 meal (expense)
6173 职工福利 employee benefits/welfare
6175 佣金支出 commission (expense)
6176 训练费 training (expense)
6188 其它制造费用 other manufacturing 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 (expense)
6254 旅费 travelling expense, travel
6255 运费 shipping expense, 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 呆账损失 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 (expense)
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 劳务费用 professional service fees
6288 其它制造费用 other manufacturing expenses
63  研究发展费用 research and development expenses
625--628  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 (expense)
6354 旅费 travelling expense, travel
6355 运费 shipping expense, 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 (expense)
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 expense

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 短期投资实价回升利益 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 坏账转回利 gain on reversalof 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 短期投资未实行跌价损失 unrealized loss on reduction of short-term investments to market

753  兑换损失 foreign exchange loss
7531 兑换利益 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 存货盘盈 loss on physical inventory
7886 存货跌价回升利益 loss from market price decline and obsolete and slow-moving inventories
7888 其它营业外收入-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)

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 segments
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 segments
92  非常损益 extraordinary gain or loss
921  非常损益 extraordinary gain or loss
9211 非常计损益 extraordinary gain or loss
93  会计原则变动累计影响数 cumulative effect of changes in accounting principles
931  会计原则变动累计影响数 cumulative effect of changes in accounting principles
9311 会计原则变动累计影响数 cumulative effect of changes in accounting principles
94  少数股权净利 minority interst income
941 少数股权净利 minority interst income
9411 少数股权净利 minority interst income

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