会计科目汉英对照表（损益类）_财务会计-乐瑞达软件官网

会计科目汉英对照表（损益类）
科目代码	科目名称	英文
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