我国所得税会计新准则的中英文对照

第一篇：我国所得税会计新准则的中英文对照

企业会计准则第18号--所得税

Accounting Standards for Enterprises No.18Basic Standards.Article 2 The “income taxes” as mentioned in the present Standards shall include all types of domestic and oversea tax amounts based on the amounts of taxable income of enterprises.Article 3 The present Standards shall not cover the recognition and measurement of government subsidies.But the temporary difference of income tax arising from government subsidies shall be recognized and measured according to the present Standard.Chapter II Tax Base

Article 4 Where an enterprise obtains assets or liabilities, it shall determine its tax base.Where there is difference between the carrying amount of the assets or liabilities and its tax base, the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present Standards.Article 5 The “tax base of an asset” shall refer to the amount which may be deducted from the taxable benefits when the amount of taxable income is calculated according to the tax law provisions during the course of the enterprise' recovering the carrying amount of the asset.Article 6 The “tax base of an liability” shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period.Chapter III Temporary Difference Article 7 The “temporary difference” shall refer to the difference between the carrying amount of an asset or liability and its tax base.As for an item that has not been recognized as an asset or liability, if its tax base can be determined in light of the tax law, the difference between the tax base and its carrying amount shall also be a temporary difference.Pursuant to the effect of temporary differences on taxable amounts during future periods, they can be classified into taxable temporary differences and deductible temporary differences.Article 8 The term “taxable temporary difference” shall refer to temporary differences that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled.Article 9 The term “deductible temporary difference” shall refer to temporary differences that will result in amounts that are deductible in the future when the carrying amount of the asset is recovered or the liability is settled.Chapter IV Recognition

Article 10 An enterprise shall recognize the accrued income tax of the current period and prior periods as a liability, and shall recognize the part of the income tax already paid minus the payable amount as an asset.Where there is any taxable temporary difference or deductible temporary difference, it shall be recognized as a deferred income tax liability or deferred income tax asset according to the present Standards.Article 11 Except for the deferred income tax liabilities arising from the following transactions, an enterprise shall recognize the deferred income tax liabilities arising from all taxable temporary differences:(1)the initial recognition of business reputation;

(2)the initial recognition of assets or liabilities arising from the following transactions which are simultaneously featured by the following:(a)The transaction is not business combination;

(b)At the time of transaction, the accounting profits will not be affected, nor will the taxable amount(or the deductible loss)be affected.The deferred income tax liabilities arising from the taxable temporary differences related to the investments of subsidiary companies, associated enterprises and contractual enterprises shall be recognized according to Article 12 of the present Standard.Article 12 The taxable temporary differences related to the investments of subsidiary companies, associated enterprises and joint enterprises shall recognize corresponding deferred income tax liabilities.However, those that can simultaneously meet the following conditions shall be excluded:

(1)The investing enterprise can control the time of the reverse of temporary differences;

(2)The temporary differences are unlikely to be reversed in the excepted future.Article 13 An enterprise shall recognize the deferred income tax liabilities arising from a deductible temporary difference to the extent of the amount of the taxable income which it is most likely to obtain and which can be deducted from the deductible temporary difference.However, the deferred income tax assets, which are arising from the initial recognition of assets or liabilities during a transaction which is simultaneously featured by the following, shall not be recognized:(1)This transaction is not business combination;and(2)At the time of transaction, the accounting profits will not be affected, nor will the taxable amount(or the deductible loss)be affected.On the balance sheet date, where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference, the deferred income tax assets unrecognized in prior periods shall be recognized.Article 14 Where the deductible temporary difference related to the investments of the subsidiary companies, associated enterprises and joint enterprises can meet the following requirements simultaneously, the enterprise shall recognize the corresponding deferred income tax assets:(1)The temporary differences are likely to be reversed in the expected future;and(2)It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences.Article 15 As for any deductible loss or tax deduction that can be carried forward to the next year, the corresponding deferred income tax assets shall be determined to the extent that the amount of future taxable income to be offset by the deductible loss or tax deduction to be likely obtained.Chapter V Measurement Article 16 On the balance sheet day, the current income tax liabilities(or assets)incurred in the current period or prior periods shall be measured in light of the expected payable(refundable)amount of income taxes according to the tax law.Article 17 On the balance sheet day, the deferred income tax assets and deferred income tax liabilities shall be measured at the tax rate applicable to the period during which the assets are expected to be recovered or the liabilities are expected to be settled.In case the applicable tax rate changes, the deferred income tax assets and deferred income tax liabilities which have been recognized shall be re-measured, excluding the deferred income tax assets and deferred income tax liabilities arising from any transaction or event directly recognized as the owners' rights and interests, and the amount affected by them shall be recorded into the income tax expenses of the current period during which the change occurs.Article 18 The measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes, i.e.the tax rate and tax base, which is adopted at the time of measurement of the deferred income tax assets and deferred income tax liabilities and shall be identical with those of expected asset recovery or liability settlement method.Article 19 An enterprise shall not discount any deferred income tax asset or deferred income tax liability.Article 20 The carrying amount of deferred income tax assets shall be reexamined on balance sheet day.If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.When it is probable to obtain sufficient taxable income taxes, such write-down amount shall be subsequently reversed.Article 21 The income taxes of the current period and deferred income tax of an enterprise shall be treated as income tax expenses or incomes, and shall be recorded into the current profits and losses, excluding the income taxes incurred under the following circumstances:(1)the business combination;

(2)the transactions or events directly recognized as the owner's rights and interests.Article 22 The income taxes of the current period and deferred income tax related to the transactions or events directly recorded in the owner's rights and interests shall be recorded into the owner's rights and interests.Chapter VI Presentation Article 23 The deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non-current assets and non-current liabilities in the balance sheet.Article 24 The income tax expenses shall be presented separately in the profit statement.Article 25 An enterprise shall, in its notes, disclose the following information related to the income taxes:(1)the main constituent parts of the income tax expenses(incomes);(2)a statement of the relationship between the income tax expenses(incomes)and the accounting profits;(3)the amounts of deductible temporary difference or deductible loss of unrecognized deferred income tax assets(if there is a date due, it shall disclose the date due);(4)every category of temporary difference and deductible loss, the amount of the deferred income tax assets or deferred income tax liabilities which are recognized during the presentation period, and the basis for the recognition of the deferred income tax assets;and(5)as for any deferred income tax liabilities which have not been recognized, the amounts of temporary differences related to the investments of the subsidiary companies, associated enterprises and joint enterprise.企业会计准则第18号--所得税 财会[2006]第3号 第一章 总则

第一条 为了规范企业所得税的确认、计量和相关信息的列报，根据《企业会计准则--基本准则》，制定本准则。

第二条 本准则所称所得税包括企业以应纳税所得额为基础的各种境内和境外税额。

第三条 本准则不涉及政府补助的确认和计量，但因政府补助产生暂时性差异的所得税影响，应当按照本准则进行确认和计量。第二章 计税基础

第四条 企业在取得资产、负债时，应当确定其计税基础。

资产、负债的账面价值与其计税基础存在差异的，应当按照本准则规定确认所产生的递延所得税资产或递延所得税负债。

第五条 资产的计税基础，是指企业收回资产账面价值过程中，计算应纳税所得额时按照税法规定可以自应税经济利益中抵扣的金额。

第六条 负债的计税基础，是指负债的账面价值减去未来期间计算应纳税所得额时按照税法规定可予抵扣的金额。

第十条 企业应当将当期和以前期间应交未交的所得税确认为负债，将已支付的所得税超过应支付的部分确认为资产。第三章 暂时性差异

第七条 暂时性差异，是指资产或负债的账面价值与其计税基础之间的差额； 未作为资产和负债确认的项目，按照税法规定可以确定其计税基础的，该计税基础与其账面价值之间的差额也属于暂时性差异。

按照暂时性差异对未来期间应税金额的影响，分为应纳税暂时性差异和可抵扣暂时性差异。

第八条 应纳税暂时性差异，是指在确定未来收回资产或清偿负债期间的应纳税所得额时，将导致产生应税金额的暂时性差异。

第九条 可抵扣暂时性差异，是指在确定未来收回资产或清偿负债期间的应纳税所得额时，将导致产生可抵扣金额的暂时性差异。第四章 确认

存在应纳税暂时性差异或可抵扣暂时性差异的，应当按照本准则规定确认递延所得税负债或递延所得税资产。

第十一条 除下列交易中产生的递延所得税负债以外，企业应当确认所有应纳税暂时性差异产生的递延所得税负债：

（一）商誉的初始确认。

（二）同时具有下列特征的交易中产生的资产或负债的初始确认： 1．该项交易不是企业合并；

2．交易发生时既不影响会计利润也不影响应纳税所得额（或可抵扣亏损）。与子公司、联营企业及合营企业的投资相关的应纳税暂时性差异产生的递延所得税负债，应当按照本准则第十二条的规定确认。

第十二条 企业对与子公司、联营企业及合营企业投资相关的应纳税暂时性差异，应当确认相应的递延所得税负债。但是，同时满足下列条件的除外：

（一）投资企业能够控制暂时性差异转回的时间；

（二）该暂时性差异在可预见的未来很可能不会转回。

第十三条 企业应当以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限，确认由可抵扣暂时性差异产生的递延所得税资产。

但是，同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确 认：

（一）该项交易不是企业合并；

（二）交易发生时既不影响会计利润也不影响应纳税所得额（或可抵扣亏损）。资产负债表日，有确凿证据表明未来期间很可能获得足够的应纳税所得额用来抵扣可抵扣暂时性差异的，应当确认以前期间未确认的递延所得税资产。第十四条 企业对与子公司、联营企业及合营企业投资相关的可抵扣暂时性差异，同时满足下列条件的，应当确认相应的递延所得税资产：

（一）暂时性差异在可预见的未来很可能转回；

（二）未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。第十五条 企业对于能够结转以后年度的可抵扣亏损和税款抵减，应当以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限，确认相应的递延所得税资产。第五章 计量

第十六条 资产负债表日，对于当期和以前期间形成的当期所得税负债（或资产），应当按照税法规定计算的预期应交纳（或返还）的所得税金额计量。第十七条 资产负债表日，对于递延所得税资产和递延所得税负债，应当根据税法规定，按照预期收回该资产或清偿该负债期间的适用税率计量。

适用税率发生变化的，应对已确认的递延所得税资产和递延所得税负债进行重新计量，除直接在所有者权益中确认的交易或者事项产生的递延所得税资产和递延所得税负债以外，应当将其影响数计入变化当期的所得税费用。

第十八条 递延所得税资产和递延所得税负债的计量，应当反映资产负债表日企业预期收回资产或清偿负债方式的所得税影响，即在计量递延所得税资产和递延所得税负债时，应当采用与收回资产或清偿债务的预期方式相一致的税率和计税基础。

第十九条 企业不应当对递延所得税资产和递延所得税负债进行折现。第二十条 资产负债表日，企业应当对递延所得税资产的账面价值进行复核。如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

在很可能获得足够的应纳税所得额时，减记的金额应当转回。

第二十一条 企业当期所得税和递延所得税应当作为所得税费用或收益计入当期损益，但不包括下列情况产生的所得税

（一）企业合并。

（二）直接在所有者权益中确认的交易或者事项。

第二十二条 与直接计入所有者权益的交易或者事项相关的当期所得税和递延所得税，应当计入所有者权益。第六章 列报

第二十三条 递延所得税资产和递延所得税负债应当分别作为非流动资产和非流动负债在资产负债表中列示。

第二十四条 所得税费用应当在利润表中单独列示。

第二十五条 企业应当在附注中披露与所得税有关的下列信息：

（一）所得税费用（收益）的主要组成部分。

（二）所得税费用（收益）与会计利润关系的说明。

（三）未确认递延所得税资产的可抵扣暂时性差异、可抵扣亏损的金额（如果存在到期日，还应披露到期日）。

（四）对每一类暂时性差异和可抵扣亏损，在列报期间确认的递延所得税资产或递延所得税负债的金额，确认递延所得税资产的依据。

（五）未确认递延所得税负债的，与对子公司、联营企业及合营企业投资相关的暂时性差异金额。

第二篇：会计中英文对照[定稿]

财会常见名词英汉对照表（1）会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern)Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle 全面披露原则 Full-disclosure(Reporting)Principle 客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle 重大性原则 Materiality Principle 稳健性原则 Conservatism Principle 权责发生制 Accrual Basis 现金收付制 Cash Basis 财务报告 Financial Report 流动资产 Current assets 流动负债 Current Liabilities 长期负债 Long-term Liabilities 投入资本 Contributed Capital 留存收益 Retained Earning（2）会计循环

会计循环 Accounting Procedure/Cycle 会计信息系统 Accounting information System 帐户 Ledger 会计科目 Account 会计分录 Journal entry 原始凭证 Source Document 日记帐 Journal 总分类帐 General Ledger 明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance 现金收款日记帐 Cash receipt journal 现金付款日记帐 Cash disbursements journal 销售日记帐 Sales Journal 购货日记帐 Purchase Journal 普通日记帐 General Journal 工作底稿 Worksheet 调整分录 Adjusting entries 结帐 Closing entries（3）现金与应收帐款 现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand 流动资产 Current assets 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票 Check(cheque)银行对帐单 Bank statement 银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 应付凭单 Vouchers payable 应收帐款 Account receivable 应收票据 Note receivable 起运点交货价 F.O.B shipping point 目的地交货价 F.O.B destination point 商业折扣 Trade discount 现金折扣 Cash discount 销售退回及折让 Sales return and allowance 坏帐费用 Bad debt expense 备抵法 Allowance method 备抵坏帐 Bad debt allowance 损益表法 Income statement approach 资产负债表法 Balance sheet approach 帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method 带息票据 Interest bearing note 不带息票据 Non-interest bearing note 出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate 到期日 Maturity date 本票 Promissory note 贴现 Discount 背书 Endorse 拒付费 Protest fee（4）存货 存货 Inventory 商品存货 Merchandise inventory 产成品存货 Finished goods inventory 在产品存货 Work in process inventory 原材料存货 Raw materials inventory 起运地离岸价格 F.O.B shipping point 目的地抵岸价格 F.O.B destination 寄销 Consignment 寄销人 Consignor 承销人 Consignee 定期盘存 Periodic inventory 永续盘存 Perpetual inventory 购货 Purchase 购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification 加权平均法 Weighted average 先进先出法 First-in, first-out or FIFO 后进先出法 Lost-in, first-out or LIFO 移动平均法 Moving average 成本或市价孰低法 Lower of cost or market or LCM 市价 Market value 重置成本 Replacement cost 可变现净值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售价格法 Retail method 成本率 Cost ratio（5）长期投资

长期投资 Long-term investment 长期股票投资 Investment on stocks 长期债券投资 Investment on bonds 成本法 Cost method 权益法 Equity method 合并法 Consolidation method 股利宣布日 Declaration date 股权登记日 Date of record 除息日 Ex-dividend date 付息日 Payment date 债券面值 Face value, Par value 债券折价 Discount on bonds 债券溢价 Premium on bonds 票面利率 Contract interest rate, stated rate 市场利率 Market interest ratio, Effective rate 普通股 Common Stock 优先股 Preferred Stock 现金股利 Cash dividends 股票股利 Stock dividends 清算股利 Liquidating dividends 到期日 Maturity date 到期值 Maturity value 直线摊销法 Straight-Line method of amortization 实际利息摊销法 Effective-interest method of amortization（6）固定资产

固定资产 Plant assets or Fixed assets 原值 Original value 预计使用年限 Expected useful life 预计残值 Estimated residual value 折旧费用 Depreciation expense 累计折旧 Accumulated depreciation 帐面价值 Carrying value 应提折旧成本 Depreciation cost 净值 Net value 在建工程 Construction-in-process 磨损 Wear and tear 过时 Obsolescence 直线法 Straight-line method(SL)工作量法 Units-of-production method(UOP)加速折旧法 Accelerated depreciation method 双倍余额递减法 Double-declining balance method(DDB)年数总和法 Sum-of-the-years-digits method(SYD)以旧换新 Trade in 经营租赁 Operating lease 融资租赁 Capital lease 廉价购买权 Bargain purchase option(BPO)资产负债表外筹资 Off-balance-sheet financing 最低租赁付款额 Minimum lease payments（7）无形资产

无形资产 Intangible assets 专利权 Patents 商标权 Trademarks, Trade names 著作权 Copyrights 特许权或专营权 Franchises 商誉 Goodwill 开办费 Organization cost 租赁权 Leasehold 摊销 Amortization（8）流动负债 负债 Liability 流动负债 Current liability 应付帐款 Account payable 应付票据 Notes payable 贴现票据 Discount notes 长期负债一年内到期部分 Current maturities of long-term liabilities 应付股利 Dividends payable 预收收益 Prepayments by customers 存入保证金 Refundable deposits 应付费用 Accrual expense 增值税 value added tax 营业税 Business tax 应付所得税 Income tax payable 应付奖金 Bonuses payable 产品质量担保负债 Estimated liabilities under product warranties 赠品和兑换券 Premiums, coupons and trading stamps 或有事项 Contingency 或有负债 Contingent 或有损失 Loss contingencies 或有利得 Gain contingencies 永久性差异 Permanent difference 时间性差异 Timing difference 应付税款法 Taxes payable method 纳税影响会计法 Tax effect accounting method 递延所得税负债法 Deferred income tax liability method（9）长期负债

长期负债 Long-term Liabilities 应付公司债券 Bonds payable 有担保品的公司债券 Secured Bonds 抵押公司债券 Mortgage Bonds 保证公司债券 Guaranteed Bonds 信用公司债券 Debenture Bonds 一次还本公司债券 Term Bonds 分期还本公司债券 Serial Bonds 可转换公司债券 Convertible Bonds 可赎回公司债券 Callable Bonds 可要求公司债券 Redeemable Bonds 记名公司债券 Registered Bonds 无记名公司债券 Coupon Bonds 普通公司债券 Ordinary Bonds 收益公司债券 Income Bonds 名义利率，票面利率 Nominal rate 实际利率 Actual rate 有效利率 Effective rate 溢价 Premium 折价 Discount 面值 Par value 直线法 Straight-line method 实际利率法 Effective interest method 到期直接偿付 Repayment at maturity 提前偿付 Repayment at advance 偿债基金 Sinking fund 长期应付票据 Long-term notes payable 抵押借款 Mortgage loan（10）业主权益 权益 Equity 业主权益 Owner's equity 股东权益 Stockholder's equity 投入资本 Contributed capital 缴入资本 Paid-in capital 股本 Capital stock 资本公积 Capital surplus 留存收益 Retained earnings 核定股本 Authorized capital stock 实收资本 Issued capital stock 发行在外股本 Outstanding capital stock 库藏股 Treasury stock 普通股 Common stock 优先股 Preferred stock 累积优先股 Cumulative preferred stock 非累积优先股 Noncumulative preferred stock 完全参加优先股 Fully participating preferred stock 部分参加优先股 Partially participating preferred stock 非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash 非现金发行 Issuance for noncash consideration 股票的合并发行 Lump-sum sales of stock 发行成本 Issuance cost 成本法 Cost method 面值法 Par value method 捐赠资本 Donated capital 盈余分配 Distribution of earnings 股利 Dividend 股利政策 Dividend policy 宣布日 Date of declaration 股权登记日 Date of record 除息日 Ex-dividend date 股利支付日 Date of payment 现金股利 Cash dividend 股票股利 Stock dividend 拨款 appropriation（11）财务报表

财务报表 Financial Statement 资产负债表 Balance Sheet 收益表 Income Statement 帐户式 Account Form 报告式 Report Form 编制（报表）Prepare 工作底稿 Worksheet 多步式 Multi-step 单步式 Single-step（12）财务状况变动表

财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）

财务状况变动表中的营运资金基础 SCFP.Working Capital Basis（资金来源与运用表）营运资金 Working Capital 全部资源概念 All-resources concept 直接交换业务 Direct exchanges 正常营业活动 Normal operating activities 财务活动 Financing activities 投资活动 Investing activities（13）财务报表分析

财务报表分析 Analysis of financial statements 比较财务报表 Comparative financial statements 趋势百分比 Trend percentage 比率 Ratios 普通股每股收益 Earnings per share of common stock 股利收益率 Dividend yield ratio 价益比 Price-earnings ratio 普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment 总资产报酬率 Return on total asset 债券收益率 Yield rate on bonds 已获利息倍数 Number of times interest earned 债券比率 Debt ratio 优先股收益率 Yield rate on preferred stock 营运资本 Working Capital 周转 Turnover 存货周转率 Inventory turnover 应收帐款周转率 Accounts receivable turnover 流动比率 Current ratio 速动比率 Quick ratio 酸性试验比率 Acid test ratio（14）合并财务报表

合并财务报表 Consolidated financial statements 吸收合并 Merger 创立合并 Consolidation 控股公司 Parent company 附属公司 Subsidiary company 少数股权 Minority interest 权益联营合并 Pooling of interest 购买合并 Combination by purchase 权益法 Equity method 成本法 Cost method（15）物价变动中的会计计量

物价变动之会计 Price-level changes accounting 一般物价水平会计 General price-level accounting 货币购买力会计 Purchasing-power accounting 统一币值会计 Constant dollar accounting 历史成本 Historical cost 现行价值会计 Current value accounting 现行成本 Current cost 重置成本 Replacement cost 物价指数 Price-level index 国民生产总值物价指数 Gross national product implicit price deflator(or GNP deflator)消费物价指数 Consumer price index(or CPI)批发物价指数 Wholesale price index 货币性资产 Monetary assets 货币性负债 Monetary liabilities 货币购买力损益 Purchasing-power gains or losses 资产持有损益 Holding gains or losses 未实现的资产持有损益 Unrealized holding gains or losses 现行价值与统一币值会计 Constant dollar and current cost accounting

oracle的应用软件版本11提供了45个集成的软件模块。这些模块可以根据用 户的要求灵活地组合，实现财务管理、供应链管理、生产制造管理、项目管理、人力资源管理和市场/销售/服务管理等主要功能，从而使整个企业全盘自动化。

oracle财务管理系统(oracle financials)

oracle financials包括以下几个模块:

oracle财务分析系统(oracle financial analyzer)；

oracle总账系统(oracle general ledger)；

oracle采购系统(oracle purchasing)；

oracle应付账系统(oracle payables)；

oracle应收账系统(oracle receivables)；

oracle资产系统(oracle assets)；

oracle现金管理系统(oracle cash management)。

这些模块可以实现以下一些主要的功能:

1.财务规划

财务规划的中心任务是分析预算以及实际花费的情况。

2.财务分析决策

oracle financial analyzer使企业中每个被授权的用户都能够获得所需的数据,当发现异常数据时,这些被授权者还可以层层追踪直至找出原因所在。

3.财务合并

oracle财务系统能够灵活轻松地适应企业中一些频繁的变动。通过功能强大的工具account hierarchy editor(会计组织编辑器),用户只要拖动鼠标,就可以图形化地调整企业结构。

4.费用管理

oracle purchasing(oracle采购系统)、oracle payables(oracle应付账系统)和oracle assets(oracle资产系统)紧密集成。当一笔采购完成后,只要将数据输入oracle purchasing,应付账系统会自动地划出一笔支出,而资产系统会自动增加一项资产内容。通过自动的采购定单生成,自动税扣除以及自动开票和付款处理。

5.票据与现金处理

oracle receivables(oracle应收账系统)可以满足国际商务的需求,它支持各国不同的付款方式。

6.现金管理

为多国家、多币制银行对账目和现金的管理提供了一种综合的解决方案。

7.资产管理

oracle assets(oracle资产系统)使用户拥有一个明细的财产和设备清单。

oracle生产制造系统(oracle manufacturing)

oracle的生产制造系统包括:

＊ 用于工厂和物品定义的模块：

oracle bill of material(物料发票系统)；

oracle engineering(工程设计系统)；

oracle product configurator(产品配置器)。

＊ 用于计划与模拟的模块：

oracle supply chain planning(供应链计划系统)；

oracle master scheduling/mrp(主排产系统)；

oracle capacity(生产力评估系统)。

＊ 用于物料管理的模块：

oracle purchasing(采购系统)；

oracle supplier scheduling(供应商排产系统)；

oracle inventory(库存系统)。

＊ 用于生产的模块：

oracle work in process(工程进度管理)；

oracle quality(质量系统)；

oracle gemmstm。

＊ 用于成本管理的模块：

oracle cost management(成本管理系统)；

oracle financial analyzer(财务分析系统)。

与生产制造有关的业务流程包括:

新产品工程设计、生产计划与模拟、物料管理、生产、成本管理、质量管理。

oracle manufacturing支持其中的各个环节：

1.新产品的工程设计

利用它可以有序地组织内部甚至外部的所有资源,使产品从设计到进入市场所需的时间达到最短。

2.计划与模拟

oracle提供先进的模拟能力,令用户在正式安排生产以前可以评价整个业务过程。

3.物料采购与管理

oracle purchasing简化了日常事物处理,减少了文件传递。通过在线的产品目录和供应商目录,用户可以轻松地创建正式的申请和购买合同。

4.生产

oracle work in process能同时支持多种环境如离散的、重复的、按定单装配的和流程处理。

5.成本管理

通过oracle cost management和oracle financial analyzer可以建立控制和分析企业的运作效益。

6.质量管理

oracle quality可以使用户通过企业范围的数据仓库轻松获得质量数据,并查出问题的根源,进行连续的分析并采取正确的行动。

oracle supply chain(oracle供应链系统)

与oracle的供应链系统相关的主要模块有:

oracle supply chain planning(供应链计划)；

oracle master scheduling/mrptm(主排产系统)；

oracle inventory(库存系统)；

oracle supplier scheduling(供应商排产系统)；

oracle purchasing(采购系统)；

oracle payables(应付账系统)；

oracle order entry(订单管理系统)；

oracle product configurator(产品配置器)；

oracle receivables(应收账系统)；

oracle service(服务系统)；

oracle quality(质量系统)。

通过oracle的供应链系统，企业可以实现以下的功能：

1)供应链计划；

2)供给管理；

3)物料管理；

4)销售订单管理；

5)售后客户服务；

6)质量管理。

oracle项目管理系统(oracle projects)

oracle projects包含了如下几个模块，用户可以根据需求选择其中的几个或全部:

oracle project costing(项目成本系统)；

oracle project billing(项目票据系统)；

oracle personal time and expense(个人工作时间和开支系统)；

oracle activity management gateway(行为管理方法)。

通过上述的模块,oracle projects可以支持如下的商务运作：

1)项目跟踪；

2)成本采集和计算；

3)个人工作时间与开支；

4)项目成本资本化；

5)项目应收益和项目票据管理；

6)在线查询和汇报。

oracle人力资源管理系统（oracle human resources）

oracle人力资源管理系统包括：

oracle human resources(人力资源管理系统)；

oracle payroll（工资管理系统）；

oracle training administration（培训管理系统）；

oracle time management（时间管理系统）；

oracle web employees（web雇员系统）。

第三篇：会计专业术语中英文对照

一、资产 assets1、流动资产 current assets

现金及现金等价物 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 现金等价物 cash equivalents

1118 其它现金及现金等价物 other cash and cash equivalents

短期投资 short-term investments

1121 短期投资-股票 short-term investmentsshort-term notes and bills1123 短期投资-政府债券 short-term investmentsbeneficiary certificates1125 短期投资-公司债 short-term investmentsother

1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market(1129这个中文英文的说法我都没听说过,我觉得正确的中英文应该是: 短期投资跌价准备, Securities Fair Value Adjustment)

1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据-关系人 notes receivablerelated parties

1149 坏帐准备 －应收帐款 allowance for doubtful accountsforeign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable

1185 应收退税款 income tax refund receivable

1187 其它应收款related parties

1188 其它应收款other

1189 坏帐准备other receivables121~122 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 存货跌价准备 allowance to reduce 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 processother2、基金及长期投资 funds and long-term investments

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

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 investments

1324 人寿保险现金解约价值 cash surrender value of life insurance1328 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 investments3、固定资产 property , plant, and equipment

土地 land

1411 土地 land

1418 土地-重估增值 landrevaluation increments1429 累积折旧-土地改良物 accumulated depreciationbuildings

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

1441 机（器）具 machinery

1448 机（器）具-重估增值 machinerymachinery

151 租赁资产 leased assets

1511 租赁资产 leased assets

1519 累积折旧-租赁资产 accumulated depreciationleasehold improvements

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

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 equipmentmiscellaneous property, plant, and equipment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 increments1619 累积折耗-天然资源 accumulated depletionother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 accountsincremental value from revaluation

1859 累积折旧-出租资产 accumulated depreciationrestricted

1888 杂项资产-其它 miscellaneous assets-other

第四篇：会计相关术语中英文对照

会计术语表

►AICPA: American Institute of Certified Public Accountants美国注册会计师协会

►APB: Accounting Principles Board会计原则委员会

►ASB: Auditing Standards Board(AICPA)(美国注册会计师协会)审计准则委员会

►ARSC: Accounting and Review Services Committee(AICPA)(美国注册会计师协会)会计与复核服务委员会 ►ASC: Accounting Standards Codification会计准则汇编

►ASU: Accounting Standards Update会计准则更新

►CA: Chartered Accountant特许会计师

►CAQ: Center for Audit Quality审计质量中心

►CICA: Canadian Institute of Chartered Accountants加拿大特许会计师协会

►CSEC: Consulting Services Executive Committee(AICPA)(美国注册会计师协会)咨询服务执行委员会 ►EITF: Emerging Issues Task Force(FASB)(美国财务会计准则委员会)紧急事务委员会

►FAF: Financial Accounting Foundation财务会计基金会

►FASB: Financial Accounting Standards Board美国财务会计准则委员会

►FCA: Fellow of the Institute of Chartered Accountants特许会计师公众成员

►FinREC: Financial Reporting Executive Committee财务报告执行委员会

►FSP: FASB Staff Position(FASB)(美国财务会计准则委员会)工作人员立场公告

►GAAP(US): Generally Accepted Accounting Principles（美国）一般公认会计原则

►GAAS: Generally Accepted Auditing Standards一般公认审计准则

►IAASB: International Auditing and Assurance Standards Board(IFAC)国际审计与可信性保证准则理事会(国际会计师联合会)

►IAESB: International Accounting Education Standards Board(IFAC)(国际会计师联合会)国际会计教育准则理事会 ►IASB: International Accounting Standards Board国际会计准则委员会

►IAS: International Accounting Standards国际会计准则

►IESBA: International Ethics Standards Board for Accountants(IFAC)(国际会计师联合会)国际会计师职业道德准

则理事会

►IFAC: International Federation of Accountants国际会计师联合会

►IFRIC: International Financial Reporting Interpretations Committee(IASB)(国际会计准则委员会)国际财务报告解释委员会

►IOSCO: International Organization of Securities Commissions国际公共部门会计准则

►IPSAS: International Public Sector Accounting Standards国际公共部门会计准则

►IPSASB: International Public Sector Accounting Standards Board(IFAC)(国际会计师联合会)国际公共部门会计准则理事会

►PCAOB: Public Company Accounting Oversight Board公众公司会计监督委员会

►PPEC: Public Practice Executive Committee(CAQ)(审计质量中心)公共实践执行委员会

►SAB: Staff Accounting Bulletins(SEC)(美国证监会)首会办会计公告

►SEC(US): Securities and Exchange Commission美国证监会

►SEC Regulations Committee(SEC)(美国证监会)监管委员会

►SFAS: Statement of Financial Accounting Standards财务会计准则公告

►SIC: Standing Interpretations Committee(IASB)(国际会计准则委员会)常设解释委员会

►SOP: Statements of Position(AICPA)(美国注册会计师协会)立场公告

►SME: Small and Medium Sized Entities(IASB)(国际会计准则委员会)中小企业

►TPA: Technical Practice Aids(AICPA)(美国注册会计师协会)技术实务支持体系/技术实务指引

►VRG(US): Valuation Resource Group(FASB)（美国财务会计准则委员会）估值资源小组

第五篇：(新准则)中英文会计科目对照

中英文会计科目对照表参考

中国会计科目中英文对照

代码 名称 代码 名称 代码 名称 代码 名称 英 译资产 assets

11~ 12 流动资产 current assets

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 investment 1121 短期投资-股票 short-term investmentsshort-term notes and bills 1123 短期投资-政府债券 short-term investmentsbeneficiary certificates 1125 短期投资-公司债 short-term investmentsother

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

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 receivablerelated parties

1149 备抵呆帐 －应收帐款 allowance for uncollec-tible accountsforeign 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related parties 1188 其它应收款other

1189 备抵呆帐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 processother 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

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 landrevaluation increments 1429 累积折旧-土地改良物 accumulated depreciationbuildings 144~146 机(器)具及设备 machinery and equipment 1441 机(器)具 machinery

1448 机(器)具-重估增值 machinerymachinery 151 租赁资产 leased assets 1511 租赁资产 leased assets

1519 累积折旧-租赁资产 accumulated depreciationleasehold 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 equipmentmiscellaneous property, plant, and equipment 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 depletionother 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 accountsincremental value from revaluation

1859 累积折旧-出租资产 accumulated depreciationrestricted 1888 杂项资产-其它 miscellaneous assetsowners 2115 短期借款-员工 short-term borrowingsother 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 payablerelated 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 payablerelated 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 payablescurrent portion 2272 一年或一营业周期内到期长期借款 long-term loans payablecurrent portion

2278 其它一年或一营业周期内到期长期负债 other long-term lia-bilitiesothers 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 payableowners 2325 长期借款-员工 long-term loans payablerelated parties 2328 长期借款-其它 long-term loans payablerelated 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 liabilitiesother 3 业主权益 owners' equity

资本 capital

311 资本（或股本）capital

3111 普通股股本 capitalpreferred 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

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 capitalother 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 overheadother 6 营业费用 operating expenses

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

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 a 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 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)

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

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

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

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 incom