EnglishAccountingTitle

20947010.doc

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 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

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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

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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

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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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