《中国会计科目中英文对照》讲义

中国会计科目中英文对照 代码名称 1科目代码会计科目 英文 、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalent 1001现金 Cash 1002银行存款 Cash in bank 1009其他货币资金 Other cash and cash equivalents 100901外埠存款 Other city Cash in bank 100902银行本票 Cashier' s cheque 100903 银行汇票 Bank draft 100904信用卡 100905信用证保证金 L/C Guarantee deposits 100906存出投资款 Refundable deposits 110短期投资 Short-term investmen 110101股票 Short- term investments- stock 10102 fF Short-term investments-corporate bonds 110103 Hsi Short-term investments-corporate funds 110110其他 Short- term Investments- other 1102短期投资跌价准备 Short-term investments falling price reserves 应收款 ccount receivable l11应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance l121应收股利 Dividend receivable 1122应收利息 Interest receivable 1131应收账款 Account receivable 1133其他应收款 Other notes receivable 1141坏账准备 Bad debt reserves l151预付账款 Advance money l161应收补贴款 Cover deficit by state subsidies of receivable 库存资产 nventories 1201物资采购 Supplies purchasing 12l1原材料 1221包装物 Wrappag 1231低值易耗品 umption goods 1232材料成本差异 Materials cost variance 1241自制半成品 1243库存商品 Finished goods 1244商品进销差价 Differences between purchasing and selling price 125l委托加工物资 Work in process- outsourced 1261委托代销商品 Trust to and sell the goods on a commission basis 1271受托代销商品 Commissioned and sell the goods on a commission basis

中国会计科目中英文对照 代码 名称 1 科目代码 会计科目 英文 一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 银行本票 Cashier's cheque '100903 银行汇票 Bank draft '100904 信用卡 Credit card '100905 信用证保证金 L/C Guarantee deposits '100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments '110101 股票 Short-term investments - stock '110102 债券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis

1281存货跌价准备 Inventory falling price reserves 1291分期收款发出商品 Collect money and send out the goods by stages 301待摊费用 Deferred and prepaid expenses 长期投资 ng-term investment 401长期股权投资 Long-term investment on stocks 140101股票投资 Investment on stocks 140102其他股权投资 Other investment on stocks 1402长期债权投资Long- -term investment on bonds 140201债券投资 Investment on bonds 140202其他债权投资 Other investment on bond 1421长期投资减值准备Long- term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431委托贷款 Entrust loans 143101本金 Principal 143102利息 Interest 143103减值准备 Depreciation reserves 1501固定资产 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 1502累计折旧 Accumulated depreciation 1505固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/ structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 601工程物资 Project goods and material 160101专用材料 Special-purpose material 160102专用设备 Special-purpose equipment 160103预付大型设备款 Prepayments for equipment 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603在建工程 Construction-in-process 安装工程 Erection work 在安装设备 Erecting equipment-in- process 技术改造工程 Technical innovation project 大修理工程 General overhaul project 1605在建工程减值准备 Construction-in- process depreciation reserves 1701固定资产清理 Liquidation of fixed assets 1801无形资 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names

1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks '140101 股票投资 Investment on stocks '140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds '140201 债券投资 Investment on bonds '140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor's rights investment depreciation reserves 1431 委托贷款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 1502 累计折旧 Accumulated depreciation 1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 1601 工程物资 Project goods and material '160101 专用材料 Special-purpose material '160102 专用设备 Special-purpose equipment '160103 预付大型设备款 Prepayments for equipment '160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets 1801 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names

著作权 Copyrights 土地使用权 enure 商誉 1805无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves l815未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901长期待摊费用 Long-term deferred and prepaid expenses 1911待处理财产损溢 Wait deal assets loss or income 191101待处理流动资产损溢 Wait deal intan 191102待处理固定资产损溢 Wait deal fixed assets loss or income 负债类 Liability 短期负债 2101短期借款 Short-term borrowing 2111应付票据 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121应付账款 Account payable 2131预收账款 Deposit received 2141代销商品款 Proxy sale goods revenue 2151应付工资 Accrued wages 2153应付福利费 Accrued welfarism 2161应付股利 Dividends payable 2171应交税金 Tax payable 217101应交增值税 value added tax payable 21710101 进项税额 Withholdings on VAT 21710102 已交税金 Paying tax 1710103 转出未交增值税 Unpaid VAT changeover 21710104 减免税款 Tax deduction 21710105 销项税额 Substituted money on VAT 21710106 出口退税 Tax reimbursement for export 21710107 进项税额转出 Changeover withholdings on vat 21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 21710109 转出多交增值税 Overpaid VAT changeover 21710ll 未交增值税 Unpaid VAT 217102应交营业税 Business tax payable 217103应交消费税 Consumption tax payable 217104应交资源税 Resources tax payable 217105应交所得税 Income tax payable 217106应交土地增值税 Increment tax on land value payable 217107应交城市维护建设税 Tax for maintaining and building cities payable 217108应交房产税 Housing property tax payable

著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income '191101 待处理流动资产损溢 Wait deal intangible assets loss or income '191102 待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liability 短期负债 Current liability 2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable '217101 应交增值税 value added tax payable '21710101 进项税额 Withholdings on VAT '21710102 已交税金 Paying tax '21710103 转出未交增值税 Unpaid VAT changeover '21710104 减免税款 Tax deduction '21710105 销项税额 Substituted money on VAT '21710106 出口退税 Tax reimbursement for export '21710107 进项税额转出 Changeover withnoldings on VAT '21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax '21710109 转出多交增值税 Overpaid VAT changeover '21710110 未交增值税 Unpaid VAT '217102 应交营业税 Business tax payable '217103 应交消费税 Consumption tax payable '217104 应交资源税 Resources tax payable '217105 应交所得税 Income tax payable '217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable '217108 应交房产税 Housing property tax payable

217109应交土地使用税 Tenure tax payable 217110应交车船使用税 Vehicle and vessel usage license plate tax( VVULPT) payable 21711应交个人所得税 Personal income tax payable 2176其他应交款 Other fund in conformity with paying 2181其他应付款 Other payables 2191预提费用 Drawing expense in advance 其他负债 Other liabilities 2201待转资产价值 Pending changeover assets value 2211预计负债 Anticipation liabilities 长期负债 Long-term liabilities 2301长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款Long- term loans due over one year 23l1应付债券 Bonds payable 231101债券面值 Face value, Par value 231102债券溢价 Premium on bonds 231103债券折价 Discount on bonds 231104应计利息 Accrued interest 2321长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付Long- term account payable over one year 2331专项应付款 Special payable 年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付Long- term special payable over one year 2341递延税款 Deferral taxes 三、所有者权益类 OWNERS' EQUITY 资本 3101实收资本(或股本)Pad- up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stoc 3103已归还投资 Investment Returned 公积 31资本公积 Capital reserve 3l101资本(或股本)溢价 Cpital(or Stock) premium 311102接受捐赠非现金资产准备 Receive non- cash donate reserve 311103股权投资准备 Stock right investment reserves 311105拨款转入 Allocate sums changeover ir 311100外币资本折算差额 Foreign currency capital 3117其他资本公积 Other capital reserve 3121盈余公积 Surplus reserves 312101法定盈余公积 Legal surplus 312102任意盈余公积 Free surplus reserves

'217109 应交土地使用税 Tenure tax payable '217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable '217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance 其他负债 Other liabilities 2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 2301 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable '231101 债券面值 Face value, Par value '231102 债券溢价 Premium on bonds '231103 债券折价 Discount on bonds '231104 应计利息 Accrued interest 2321 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes 三、所有者权益类 OWNERS' EQUITY 资本 Capita 3101 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock 3103 已归还投资 Investment Returned 公积 3111 资本公积 Capital reserve '311101 资本(或股本)溢价 Cpital(or Stock) premium '311102 接受捐赠非现金资产准备 Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves '311105 拨款转入 Allocate sums changeover in '311106 外币资本折算差额 Foreign currency capital '311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves '312101 法定盈余公积 Legal surplus '312102 任意盈余公积 Free surplus reserves

312103法定公益金 Legal public welfare fund 312104储备基金 Reserve fund 312105企业发展基金 Enterprise expension fund 312106利润归还投资 Profits capitalizad on return of investment 利润 Profits 3131本年利润 Current year profits 3141利润分配 Profit distribution 314101其他转入 Other changeover in 314102提取法定盈余公积 Withdrawal legal surplus 314103提取法定公益金 Withdrawal legal public welfare funds 314104提取储备基金 Withdrawal reserve fund 314105提取企业发展基金 Withdrawal reserve for business expansion 314106提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund 314107利润归还投资 Profits capitalizad on return of investment 314108应付优先股股利 Preferred Stock dividends payable 314109提取任意盈余公积 Withdrawal other common accumulation fund 314110应付普通股股利 Common Stock dividends payable 31411转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 314115分配利润 Undistributed profit 四、成本类Cost 4101生产成本 Cost of manufacture 410101基本生产成本 Base cost of manufacture 410102辅助生产成本 Auxiliary cost of manufacture 4105制造费用 Manufacturing overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 退职金 Retirement allowance 补贴 外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance

'312103 法定公益金 Legal public welfare fund '312104 储备基金 Reserve fund '312105 企业发展基金 Enterprise expension fund '312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits 3131 本年利润 Current year profits 3141 利润分配 Profit distribution '314101 其他转入 Other chengeover in '314102 提取法定盈余公积 Withdrawal legal surplus '314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund '314105 提取企业发展基金 Withdrawal reserve for business expansion '314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund '314107 利润归还投资 Profits capitalizad on return of investment '314108 应付优先股股利 Preferred Stock dividends payable '314109 提取任意盈余公积 Withdrawal other common accumulation fund '314110 应付普通股股利 Common Stock dividends payable '314111 转作资本(或股本) 的普通股股利 Common Stock dividends change to assets(or stock) '314115 未分配利润 Undistributed profit 四、成本类 Cost 4101 生产成本 Cost of manufacture '410101 基本生产成本 Base cost of manufacture '410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 Wages 退职金 Retirement allowance 补贴 Bonus 外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance

培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transpotation 保险费 nsurance premium 支付手续费 Commissio 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 季节性停工损失 Loss on seasonality cessation 4107劳务成本 Service costs 五、损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME 5101主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 5102其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售 包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 5201投资收益 Investment income 短期投资收益 Current investment income 长期投资收益Long- term investment income 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203补贴收入 ubsidize revenue 国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidize revenue 5301营业外收入 NON-OPERATING INCOME 非货币性交易收益Non- cash deal income 现金溢余 Cash overage 处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income 支出 业务支出 Revenue charges 5401主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service

培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs 五、损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME 5101 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 5102 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售 包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 5201 投资收益 Investment income 短期投资收益 Current investment income 长期投资收益 Long-term investment income 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue 国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidize revenue 5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage 处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay 业务支出 Revenue charges 5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service

5402主营业务税金及附加 Tax and associate charge 营业税 ales tax 消费税 Consumption tax 城市维护建设税 Tax for maintaining and building cities 资源税 土地增值税 Increment tax on land value 5405其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service 其他业务税金及附加费 Other tax and associate charge 费用 5501营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees 5502管理费用 administrative expenses 职工工资 Staff salaries 修理费 Re 低值易耗摊销 Article of consumption 办公费 差旅费 Travelling expense 工会经费 abour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fe 房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax( VVULPT 土地使用税 Tenure tax 印花税 Stamp tax 5503财务费用 Finance charge 利息支出

5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption tax 城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax 土地增值税 Increment tax on land value 5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service 其他业务税金及附加费 Other tax and associate charge 费用 Expenses 5501 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees 5502 管理费用 Adminisstrative expenses 职工工资 Staff Salaries 修理费 Repair charge 低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense 工会经费 Labour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax 印花税 Stamp tax 5503 财务费用 Finance charge 利息支出 Interest exchange

汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble 各项专门借款费用 Special- borrowing 5601营业外支出 Nonbusiness exper 捐赠支出 Donation outlay 减值准备金 Depreciation reserves 非常损失 Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 5701所得税 Income tax 以前年度损益调整 Prior year income adjustment

汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble 各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay 减值准备金 Depreciation reserves 非常损失 Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 5701 所得税 Income tax 以前年度损益调整 Prior year income adjustment