equivalents

最新会计科目表中英文对照

会计科目中英对照（全）

1资产asts

11~12流动资产currentasts

111现金及约当现金cashandcashequivalents

1111库存现金cashonhand

1112零用金/周转金pettycash/revolvingfunds

1113银行存款cashinbanks

1116在途现金cashintransit

1117约当现金cashequivalents

1139备抵呆帐－应收票据allowanceforuncollec-

tibleaccounts-notesreceivable

114应收帐款accountsreceivable

1141应收帐款accountsreceivable

1142应收分期帐款installmentaccountsreceivable

1147应收帐款-关系人accountsreceivable-related

parties

1149备抵呆帐－应收帐款allowanceforuncollec-

tibleaccounts-accountsreceivable

118其它应收款otherreceivables

1181应收出售远汇款forwardexchangecontract

receivable

1182应收远汇款-外币forwardexchangecontract

receivable-foreigncurrencies

1183买卖远汇折价discountonforwardex-change

contract

1184应收收益earnedrevenuereceivable

1185应收退税款incometaxrefundreceivable

1187其它应收款-关系人otherreceivables-related

parties

1188其它应收款-其它otherreceivables-other

1189备抵呆帐-其它应收款allowanceforuncollec-

tibleaccounts-otherreceivables

121~122存货inventories

1211商品存货merchandiinventory

1212寄销商品consignedgoods

1213在途商品goodsintransit

1219备抵存货跌价损失allowanceforreductionof

inventorytomarket

1221制成品finishedgoods

1222寄销制成品consignedfinishedgoods

1223副产品by-products

1224在制品workinprocess

1225委外加工workinprocess-outsourced

1226原料rawmaterials

1227物料supplies

1228在途原物料materialsandsuppliesintransit

1229备抵存货跌价损失allowanceforreductionof

inventorytomarket

125预付费用prepaidexpens

1251预付薪资prepaidpayroll

1252预付租金prepaidrents

1253预付保险费prepaidinsurance

1254用品盘存officesupplies

1255预付所得税prepaidincometax

1258其它预付费用otherprepaidexpens

126预付款项prepayments

1261预付货款prepaymentforpurchas

1268其它预付款项otherprepayments

128~129其它流动资产othercurrentasts

1281进项税额VATpaid(orinputtax)

1282留抵税额excessVATpaid(oroverpaidVAT)

1283暂付款temporarypayments

1284代付款paymentonbehalfofothers

1285员工借支advancestoemployees

1286存出保证金refundabledeposits

1287受限制存款certificateofdeposit-restricted

1291递延所得税资产deferredincometaxasts

1292递延兑换损失deferredforeignexchangeloss

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

account

1294同业往来currentaccountwithothers

1298其它流动资产-其它othercurrentasts-other

13基金及长期投资fundsandlong-terminvestments

131基金funds

1311偿债基金redemptionfund(orsinkingfund)

1312改良及扩充基金fundforimprovementand

expansion

1313意外损失准备基金contingencyfund

1314退休基金pensionfund

1318其它基金otherfunds

132长期投资long-terminvestments

1321长期股权投资long-termequityinvestments

1322长期债券投资long-termbondinvestments

1323长期不动产投资long-termrealestate

in-vestments

1324人寿保险现金解约价值cashsurrendervalueof

lifeinsurance

1328其它长期投资otherlong-terminvestments

1329备抵长期投资跌价损失allowanceforexcessof

costovermarketvalueoflong-terminvestments

14~15固定资产property,plant,andequipment

141土地land

1411土地land

1418土地-重估增值land-revaluationincrements

142土地改良物landimprovements

1421土地改良物landimprovements

1428土地改良物-重估增值landimprovements-

revaluationincrements

1429累积折旧-土地改良物accumulateddepreciation

-landimprovements

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accumulateddepreciation

-buildings

144~146机(器)具及设备machineryandequipment

1441机(器)具machinery

1448机(器)具-重估增值machinery-revaluation

increments

1449累积折旧-机(器)具accumulateddepreciation-

machinery

151租赁资产leadasts

1511租赁资产leadasts

1519累积折旧-租赁资产accumulateddepreciation-

leadasts

152租赁权益改良leaholdimprovements

1521租赁权益改良leaholdimprovements

1529累积折旧-租赁权益改良accumulated

depreciation-leaholdimprovements

156未完工程及预付购置设备款constructionin

progressandprepaymentsforequipment

1561未完工程constructioninprogress

1562预付购置设备款prepaymentforequipment

158杂项固定资产miscellaneousproperty,plant,and

equipment

1581杂项固定资产miscellaneousproperty,plant,

andequipment

1588杂项固定资产-重估增值miscellaneousproperty,

plant,andequipment-revaluationincrements

1589累积折旧-杂项固定资产accumulated

depreciation-miscellaneousproperty,plant,and

equipment

16递耗资产depletableasts

161递耗资产depletableasts

1611天然资源naturalresources

1618天然资源-重估增值naturalresources

-revaluationincrements

1619累积折耗-天然资源accumulateddepletion-

naturalresources

17无形资产intangibleasts

171商标权trademarks

1711商标权trademarks

172专利权patents

1721专利权patents

173特许权franchi

1731特许权franchi

174著作权copyright

1741著作权copyright

175计算机软件computersoftware

1751计算机软件computersoftwarecost

176商誉goodwill

1761商誉goodwill

177开办费organizationcosts

1771开办费organizationcosts

178其它无形资产otherintangibles

1781递延退休金成本deferredpensioncosts

1782租赁权益改良leaholdimprovements

1788其它无形资产-其它otherintangibleasts-

other

18其它资产otherasts

181递延资产deferredasts

1811债券发行成本deferredbondissuancecosts

1812长期预付租金long-termprepaidrent

1813长期预付保险费long-termprepaidinsurance

1814递延所得税资产deferredincometaxasts

1815预付退休金prepaidpensioncost

1818其它递延资产otherdeferredasts

182闲置资产idleasts

1821闲置资产idleasts

184长期应收票据及款项与催收帐款long-termnotes,

accountsandoverduereceivables

1841长期应收票据long-termnotesreceivable

1842长期应收帐款long-termaccountsreceivable

1843催收帐款overduereceivables

1847长期应收票据及款项与催收帐款-关系人long-term

notes,accountsandoverduereceivables-relatedparties

1848其它长期应收款项otherlong-termreceivables

1849备抵呆帐-长期应收票据及款项与催收帐款

allowanceforuncollectibleaccounts-long-termnotes,

accountsandoverduereceivables

185出租资产astsleadtoothers

1851出租资产astsleadtoothers

1858出租资产-重估增值astsleadtoothers-

incrementalvaluefromrevaluation

1859累积折旧-出租资产accumulateddepreciation-

astsleadtoothers

186存出保证金refundabledeposit

1861存出保证金refundabledeposits

188杂项资产miscellaneousasts

1881受限制存款certificateofdeposit-restricted

1888杂项资产-其它miscellaneousasts–other

2负债liabilities

21~22流动负债currentliabilities

211短期借款short-termborrowings(debt)

2111银行透支bankoverdraft

2112银行借款bankloan

2114短期借款-业主short-termborrowings-owners

2115短期借款-员工short-termborrowings-

employees

2117短期借款-关系人short-termborrowings-

relatedparties

2118短期借款-其它short-termborrowings-other

212应付短期票券short-termnotesandbillspayable

2121应付商业本票commercialpaperpayable

2122银行承兑汇票bankacceptance

2128其它应付短期票券othershort-termnotesand

billspayable

2129应付短期票券折价discountonshort-termnotes

andbillspayable

213应付票据notespayable

2131应付票据notespayable

2137应付票据-关系人notespayable-relatedparties

2138其它应付票据othernotespayable

214应付帐款accountspayable

2141应付帐款accountspayable

2147应付帐款-关系人accountspayable-related

parties

216应付所得税incometaxespayable

2161应付所得税incometaxpayable

217应付费用accruedexpens

2171应付薪工accruedpayroll

2172应付租金accruedrentpayable

2173应付利息accruedinterestpayable

2174应付营业税accruedVATpayable

2175应付税捐-其它accruedtaxespayable-other

2178其它应付费用otheraccruedexpenspayable

218~219其它应付款otherpayables

2181应付购入远汇款forwardexchangecontract

payable

2182应付远汇款-外币forwardexchangecontract

payable-foreigncurrencies

2183买卖远汇溢价premiumonforwardexchange

contract

2184应付土地房屋款payablesonlandandbuilding

purchad

2185应付设备款Payablesonequipment

2187其它应付款-关系人otherpayables-related

parties

2191应付股利dividendpayable

2192应付红利bonuspayable

2193应付董监事酬劳compensationpayableto

directorsandsupervisors

2198其它应付款-其它otherpayables-other

226预收款项advancereceipts

2261预收货款salesrevenuereceivedinadvance

2262预收收入revenuereceivedinadvance

2268其它预收款otheradvancereceipts

227一年或一营业周期内到期长期负债long-term

liabilities-currentportion

2271一年或一营业周期内到期公司债corporatebonds

payable-currentportion

2272一年或一营业周期内到期长期借款long-term

loanspayable-currentportion

2273一年或一营业周期内到期长期应付票据及款项

long-termnotesandaccountspayableduewithinone

yearoroneoperatingcycle

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-termnotesandaccountspayablestorelated

parties-currentportion

2278其它一年或一营业周期内到期长期负债other

long-termlia-bilities-currentportion

228~229其它流动负债othercurrentliabilities

2281销项税额VATreceived(oroutputtax)

2283暂收款temporaryreceipts

2284代收款receiptsundercustody

2285估计售后服务/保固负债estimatedwarranty

liabilities

2291递延所得税负债deferredincometaxliabilities

2292递延兑换利益deferredforeignexchangegain

2293业主(股东)往来owners'currentaccount

2294同业往来currentaccountwithothers

2298其它流动负债-其它othercurrentliabilities-

others

23长期负债long-termliabilities

231应付公司债corporatebondspayable

2311应付公司债corporatebondspayable

2319应付公司债溢(折)价premium(discount)on

corporatebondspayable

232长期借款long-termloanspayable

2321长期银行借款long-termloanspayable-bank

2324长期借款-业主long-termloanspayable-

owners

2325长期借款-员工long-termloanspayable-

employees

2327长期借款-关系人long-termloanspayable-

relatedparties

2328长期借款-其它long-termloanspayable-other

233长期应付票据及款项long-termnotesand

accountspayable

2331长期应付票据long-termnotespayable

2332长期应付帐款long-termaccountspay-able

2333长期应付租赁负债long-termcapitallea

liabilities

2337长期应付票据及款项-关系人Long-termnotes

andaccountspayable-relatedparties

2338其它长期应付款项otherlong-termpayables

234估计应付土地增值税accruedliabilitiesforland

valueincrementtax

2341估计应付土地增值税estimatedaccruedland

valueincrementaltaxpay-able

235应计退休金负债accruedpensionliabilities

2351应计退休金负债accruedpensionliabilities

238其它长期负债otherlong-termliabilities

2388其它长期负债-其它otherlong-termliabilities-

other

28其它负债otherliabilities

281递延负债deferredliabilities

2811递延收入deferredrevenue

2814递延所得税负债deferredincometaxliabilities

2818其它递延负债otherdeferredliabilities

286存入保证金depositsreceived

2861存入保证金guaranteedepositreceived

288杂项负债miscellaneousliabilities

2888杂项负债-其它miscellaneousliabilities-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-commonstock

3112特别股股本capital-preferredstock

3113预收股本capitalcollectedinadvance

3114待分配股票股利stockdividendstobe

distributed

3115资本capital

32资本公积additionalpaid-incapital

321股票溢价paid-incapitalinexcessofpar

3211普通股股票溢价paid-incapitalinexcessofpar-

commonstock

3212特别股股票溢价paid-incapitalinexcessofpar-

preferredstock

323资产重估增值准备capitalsurplusfromasts

revaluation

3231资产重估增值准备capitalsurplusfromasts

revaluation

324处分资产溢价公积capitalsurplusfromgainon

disposalofasts

3241处分资产溢价公积capitalsurplusfromgainon

disposalofasts

325合并公积capitalsurplusfrombusiness

combination

3251合并公积capitalsurplusfrombusiness

combination

326受赠公积donatedsurplus

3261受赠公积donatedsurplus

328其它资本公积otheradditionalpaid-incapital

3281权益法长期股权投资资本公积additionalpaid-in

capitalfrominvesteeunderequitymethod

3282资本公积-库藏股票交易additionalpaid-in

capital-treasurystocktrans-actions

33保留盈余(或累积亏损)retainedearnings

(accumulateddeficit)

331法定盈余公积legalrerve

3311法定盈余公积legalrerve

332特别盈余公积specialrerve

3321意外损失准备contingencyrerve

3322改良扩充准备improvementandexpansion

rerve

3323偿债准备specialrerveforredemptionof

liabilities

3328其它特别盈余公积otherspecialrerve

335未分配盈余(或累积亏损)retained

earnings-unappropriated(oraccumulateddeficit)

3351累积盈亏accumulatedprofitorloss

3352前期损益调整priorperiodadjustments

3353本期损益netincomeorlossforcurrentperiod

34权益调整equityadjustments

341长期股权投资未实现跌价损失unrealizedlosson

marketvaluedeclineoflong-termequityinvestments

3411长期股权投资未实现跌价损失unrealizedlosson

marketvaluedeclineoflong-termequityinvestments

342累积换算调整数cumulativetranslation

adjustment

3421累积换算调整数cumulativetranslation

adjustments

343未认列为退休金成本之净损失netlossnot

recognizedaspensioncost

3431未认列为退休金成本之净损失netlossnot

recognizedaspensioncosts

35库藏股treasurystock

351库藏股treasurystock

3511库藏股treasurystock

36少数股权minorityinterest

361少数股权minorityinterest

3611少数股权minorityinterest

4营业收入operatingrevenue

41销货收入salesrevenue

411销货收入salesrevenue

4111销货收入salesrevenue

4112分期付款销货收入installmentsalesrevenue

417销货退回salesreturn

4171销货退回salesreturn

419销货折让salesallowances

4191销货折让salesdiscountsandallowances

46劳务收入rvicerevenue

461劳务收入rvicerevenue

4611劳务收入rvicerevenue

47业务收入agencyrevenue

471业务收入agencyrevenue

4711业务收入agencyrevenue

48其它营业收入otheroperatingrevenue

488其它营业收入-其它otheroperatingrevenue

4888其它营业收入-其它otheroperatingrevenue-

other

5营业成本operatingcosts

51销货成本costofgoodssold

511销货成本costofgoodssold

5111销货成本costofgoodssold

5112分期付款销货成本installmentcostofgoodssold

512进货purchas

5121进货purchas

5122进货费用purchaexpens

5123进货退出purchareturns

5124进货折让chargesonpurchadmerchandi

513进料materialspurchad

5131进料materialpurchad

5132进料费用chargesonpurchadmaterial

5133进料退出materialpurchareturns

5134进料折让materialpurchaallowances

514直接人工directlabor

5141直接人工directlabor

515~518制造费用manufacturingoverhead

5151间接人工indirectlabor

5152租金支出rentexpen,rent

5153文具用品officesupplies(expen)

5154旅费travellingexpen,travel

5155运费shippingexpens,freight

5156邮电费postage(expens)

5157修缮费repair(s)andmaintenance(expen)

5158包装费packingexpens

5161水电瓦斯费utilities(expen)

5162保险费insurance(expen)

5163加工费manufacturingoverhead-outsourced

5166税捐taxes

5168折旧depreciationexpen

5169各项耗竭及摊提variousamortization

5172伙食费meal(expens)

5173职工福利employeebenefits/welfare

5176训练费training(expen)

5177间接材料indirectmaterials

5188其它制造费用othermanufacturingexpens

56劳务成本制ervicecosts

561劳务成本rvicecosts

5611劳务成本rvicecosts

57业务成本gencycosts

571业务成本agencycosts

5711业务成本agencycosts

58其它营业成本otheroperatingcosts

588其它营业成本-其它otheroperatingcosts-other

5888其它营业成本-其它otheroperatingcosts-other

6营业费用operatingexpens

61推销费用llingexpens

615~618推销费用llingexpens

6151薪资支出payrollexpen

6152租金支出rentexpen,rent

6153文具用品officesupplies(expen)

6154旅费travellingexpen,travel

6155运费shippingexpens,freight

6156邮电费postage(expens)

6157修缮费repair(s)andmaintenance(expen)

6159广告费advertimentexpen,advertiment

6161水电瓦斯费utilities(expen)

6162保险费insurance(expen)

6164交际费entertainment(expen)

6165捐赠donation(expen)

6166税捐taxes

6167呆帐损失lossonuncollectibleaccounts

6168折旧depreciationexpen

6169各项耗竭及摊提variousamortization

6172伙食费meal(expens)

6173职工福利employeebenefits/welfare

6175佣金支出commission(expen)

6176训练费training(expen)

6188其它推销费用otherllingexpens

62管理及总务费用general&administrativeexpens

625~628管理及总务费用general&administrative

expens

6251薪资支出payrollexpen

6252租金支出rentexpen,rent

6253文具用品officesupplies

6254旅费travellingexpen,travel

6255运费shippingexpens,freight

6256邮电费postage(expens)

6257修缮费repair(s)andmaintenance(expen)

6259广告费advertimentexpen,advertiment

6261水电瓦斯费utilities(expen)

6262保险费insurance(expen)

6264交际费entertainment(expen)

6265捐赠donation(expen)

6266税捐taxes

6267呆帐损失lossonuncollectibleaccounts

6268折旧depreciationexpena

6269各项耗竭及摊提variousamortization

6271外销损失lossonexportsales

6272伙食费meal(expens)

6273职工福利employeebenefits/welfare

6274研究发展费用rearchanddevelopment

expen

6275佣金支出commission(expen)

6276训练费training(expen)

4营业收入operatingrevenue

41销货收入salesrevenue

411销货收入salesrevenue

4111销货收入salesrevenue

4112分期付款销货收入installmentsalesrevenue

417销货退回salesreturn

4171销货退回salesreturn

419销货折让salesallowances

4191销货折让salesdiscountsandallowances

46劳务收入rvicerevenue

461劳务收入rvicerevenue

4611劳务收入rvicerevenue

47业务收入agencyrevenue

471业务收入agencyrevenue

4711业务收入agencyrevenue

48其它营业收入otheroperatingrevenue

488其它营业收入-其它otheroperatingrevenue

4888其它营业收入-其它otheroperatingrevenue-

other

5营业成本operatingcosts

51销货成本costofgoodssold

511销货成本costofgoodssold

5111销货成本costofgoodssold

5112分期付款销货成本installmentcostofgoodssold

512进货purchas

5121进货purchas

5122进货费用purchaexpens

5123进货退出purchareturns

5124进货折让chargesonpurchadmerchandi

513进料materialspurchad

5131进料materialpurchad

5132进料费用chargesonpurchadmaterial

5133进料退出materialpurchareturns

5134进料折让materialpurchaallowances

514直接人工directlabor

5141直接人工directlabor

515~518制造费用manufacturingoverhead

5151间接人工indirectlabor

5152租金支出rentexpen,rent

5153文具用品officesupplies(expen)

5154旅费travellingexpen,travel

5155运费shippingexpens,freight

5156邮电费postage(expens)

5157修缮费repair(s)andmaintenance(expen)

5158包装费packingexpens

5161水电瓦斯费utilities(expen)

5162保险费insurance(expen)

5163加工费manufacturingoverhead-outsourced

5166税捐taxes

5168折旧depreciationexpen

5169各项耗竭及摊提variousamortization

5172伙食费meal(expens)

5173职工福利employeebenefits/welfare

5176训练费training(expen)

5177间接材料indirectmaterials

5188其它制造费用othermanufacturingexpens

56劳务成本制ervicecosts

561劳务成本rvicecosts

5611劳务成本rvicecosts

57业务成本gencycosts

571业务成本agencycosts

5711业务成本agencycosts

58其它营业成本otheroperatingcosts

588其它营业成本-其它otheroperatingcosts-other

5888其它营业成本-其它otheroperatingcosts-other

6营业费用operatingexpens

61推销费用llingexpens

615~618推销费用llingexpens

6151薪资支出payrollexpen

6152租金支出rentexpen,rent

6153文具用品officesupplies(expen)

6154旅费travellingexpen,travel

6155运费shippingexpens,freight

6156邮电费postage(expens)

6157修缮费repair(s)andmaintenance(expen)

6159广告费advertimentexpen,advertiment

6161水电瓦斯费utilities(expen)

6162保险费insurance(expen)

6164交际费entertainment(expen)

6165捐赠donation(expen)

6166税捐taxes

6167呆帐损失lossonuncollectibleaccounts

6168折旧depreciationexpen

6169各项耗竭及摊提variousamortization

6172伙食费meal(expens)

6173职工福利employeebenefits/welfare

6175佣金支出commission(expen)

6176训练费training(expen)

6188其它推销费用otherllingexpens

62管理及总务费用general&administrativeexpens

625~628管理及总务费用general&administrative

expens

6251薪资支出payrollexpen

6252租金支出rentexpen,rent

6253文具用品officesupplies

6254旅费travellingexpen,travel

6255运费shippingexpens,freight

6256邮电费postage(expens)

6257修缮费repair(s)andmaintenance(expen)

6259广告费advertimentexpen,advertiment

6261水电瓦斯费utilities(expen)

6262保险费insurance(expen)

6264交际费entertainment(expen)

6265捐赠donation(expen)

6266税捐taxes

6267呆帐损失lossonuncollectibleaccounts

6268折旧depreciationexpena

6269各项耗竭及摊提variousamortization

6271外销损失lossonexportsales

6272伙食费meal(expens)

6273职工福利employeebenefits/welfare

6274研究发展费用rearchanddevelopment

expen

6275佣金支出commission(expen)

6276训练费training(expen)

6278劳务费professionalrvicefees

6288其它管理及总务费用othergeneraland

administrativeexpens

63研究发展费用rearchanddevelopmentexpens

635~638研究发展费用rearchanddevelopment

expens

6351薪资支出payrollexpen

6352租金支出rentexpen,rent

6353文具用品officesupplies

6354旅费travellingexpen,travel

6355运费shippingexpens,freight

6356邮电费postage(expens)

6357修缮费repair(s)andmaintenance(expen)

6361水电瓦斯费utilities(expen)

6362保险费insurance(expen)

6364交际费entertainment(expen)

6366税捐taxes

6368折旧depreciationexpen

6369各项耗竭及摊提variousamortization

6372伙食费meal(expens)

6373职工福利employeebenefits/welfare

6376训练费training(expen)

6378其它研究发展费用otherrearchand

developmentexpens

7营业外收入及费用non-operatingrevenueand

expens,otherincome(expen)

71~74营业外收入non-operatingrevenue

711利息收入interestrevenue

7111利息收入interestrevenue/income

712投资收益investmentincome

7121权益法认列之投资收益investmentincome

recognizedunderequitymethod

7122股利收入dividendsincome

7123短期投资市价回升利益gainonmarketprice

recoveryofshort-terminvestment

713兑换利益foreignexchangegain

7131兑换利益foreignexchangegain

714处分投资收益gainondisposalofinvestments

7141处分投资收益gainondisposalofinvestments

715处分资产溢价收入gainondisposalofasts

7151处分资产溢价收入gainondisposalofasts

748其它营业外收入othernon-operatingrevenue

7481捐赠收入donationincome

7482租金收入rentrevenue/income

7483佣金收入commissionrevenue/income

7484出售下脚及废料收入revenuefromsaleofscraps

7485存货盘盈gainonphysicalinventory

7486存货跌价回升利益gainfrompricerecoveryof

inventory

7487坏帐转回利益gainonreversalofbaddebts

7488其它营业外收入-其它othernon-operating

revenue-otheritems

75~78营业外费用non-operatingexpens

751利息费用interestexpen

7511利息费用interestexpen

752投资损失investmentloss

7521权益法认列之投资损失investmentlossrecog-

nizedunderequitymethod

7523短期投资未实现跌价损失unrealizedlosson

reductionofshort-terminvestmentstomarket

753兑换损失foreignexchangeloss

7531兑换损失foreignexchangeloss

754处分投资损失lossondisposalofinvestments

7541处分投资损失lossondisposalofinvestments

755处分资产损失lossondisposalofasts

7551处分资产损失lossondisposalofasts

788其它营业外费用othernon-operatingexpens

7881停工损失lossonworkstoppages

7882灾害损失casualtyloss

7885存货盘损lossonphysicalinventory

7886存货跌价及呆滞损失lossformarketprice

declineandobsoleteandslow-movinginventories

7888其它营业外费用-其它othernon-operating

expens-other

8所得税费用(或利益)incometaxexpen(orbenefit)

81所得税费用(或利益)incometaxexpen(orbenefit)

811所得税费用(或利益)incometaxexpen(or

benefit)

8111所得税费用（或利益）incometaxexpen(or

benefit)

9非经常营业损益nonrecurringgainorloss

91停业部门损益gain(loss)fromdiscontinued

operations

911停业部门损益-停业前营业损益income(loss)from

operationsofdiscontinuedgments

9111停业部门损益-停业前营业损益income(loss)from

operationsofdiscontinuedgment

912停业部门损益-处分损益gain(loss)fromdisposal

ofdiscontinuedgments

9121停业部门损益-处分损益gain(loss)fromdisposal

ofdiscontinuedgment

92非常损益extraordinarygainorloss

921非常损益extraordinarygainorloss

9211非常损益extraordinarygainorloss

93会计原则变动累积影响数cumulativeeffectof

changesinaccountingprinciples

931会计原则变动累积影响数cumulativeeffectof

changesinaccountingprinciples

9311会计原则变动累积影响数cumulativeeffectof

changesinaccountingprinciples

94少数股权净利minorityinterestincome

941少数股权净利minorityinterestincome

9411少数股权净利minorityinterestincome