工期索賠（中英文對(duì)照）

《工期索賠(中英文對(duì)照)》主要適用于從事國(guó)際和國(guó)內(nèi)工程項(xiàng)目的管理人員、從事國(guó)際和國(guó)內(nèi)工程項(xiàng)目的咨詢工程師使用，也可供大專院校工程管理專業(yè)的師生參考使用，并可為處理國(guó)際和國(guó)內(nèi)工程項(xiàng)目爭(zhēng)議的律師和仲裁員提供有益的幫助。

《工期索賠(中英文對(duì)照)》由英國(guó)資深咨詢工程師羅杰·吉布森撰寫。作者憑借其在英國(guó)及其海外工程項(xiàng)目中畢生積累的豐富的進(jìn)度計(jì)劃管理經(jīng)驗(yàn)，運(yùn)用關(guān)鍵線路法等時(shí)標(biāo)網(wǎng)絡(luò)分析技術(shù)及其評(píng)估工具，詳細(xì)論證了建筑和土木工程施工合同中工期延長(zhǎng)索賠所涉及的量化評(píng)估問題，并對(duì)工期延誤的網(wǎng)絡(luò)分析技術(shù)，如實(shí)際進(jìn)度與計(jì)劃對(duì)比法、計(jì)劃影響分析法、時(shí)間影響分析法、影響事件剔除法以及視窗分析技術(shù)等逐一作了細(xì)致的分析。《工期索賠(中英文對(duì)照)》使用150多幅表格和圖例，逐步分析和評(píng)估每個(gè)工期延誤事件對(duì)單個(gè)關(guān)鍵線路活動(dòng)以及整個(gè)工期的影響，使得承包商進(jìn)行工期索賠的計(jì)算得以系統(tǒng)化和科學(xué)化，也為咨詢工程師評(píng)估工期延長(zhǎng)提供了有效的評(píng)估手段。

《工期索賠（中英文對(duì)照）》由英國(guó)資深咨詢工程師羅杰·吉布森撰寫。

《工期索賠（中英文對(duì)照）》使用150多幅表格和圖例，逐步分析和評(píng)估每個(gè)工期延誤事件對(duì)單個(gè)關(guān)鍵線路活動(dòng)以及整個(gè)工期的影響，使得承包商進(jìn)行工期索賠的計(jì)算得以系統(tǒng)化和科學(xué)化，也為咨詢工程師評(píng)估工期延長(zhǎng)提供了有效的評(píng)估手段。

《工期索賠（中英文對(duì)照）》主要適用于從事國(guó)際和國(guó)內(nèi)工程項(xiàng)目的管理人員、從事國(guó)際和國(guó)內(nèi)工程項(xiàng)目的咨詢工程師使用，也可供大專院校工程管理專業(yè)的師生參考使用，并可為處理國(guó)際和國(guó)內(nèi)工程項(xiàng)目爭(zhēng)議的律師和仲裁員提供有益的幫助。

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本書是以ISO/IEC17025為基礎(chǔ)，參照了ISO10013的內(nèi)容，根據(jù)標(biāo)準(zhǔn)要求編寫的實(shí)驗(yàn)室質(zhì)量手冊(cè)中英文對(duì)照編寫指導(dǎo)。全書共分為兩個(gè)部分。

詳細(xì)對(duì)照

代碼名稱英譯1資產(chǎn)assets11~ 12流動(dòng)資產(chǎn)current assets111現(xiàn)金及約當(dāng)現(xiàn)金cash and cash equivalents1111庫(kù)存現(xiàn)金cash on hand1112零用金/周轉(zhuǎn)金petty cash/revolving funds1113銀行存款cash in banks1116在途現(xiàn)金cash in transit1117約當(dāng)現(xiàn)金cash equivalents1118其它現(xiàn)金及約當(dāng)現(xiàn)金other cash and cash equivalents112短期投資short-term investment1121短期投資-股票short-term investments-stock1122短期投資-短期票券short-term investments-short-term notes and bills1123短期投資-政府債券short-term investments-government bonds1124短期投資-受益憑證short-term investments-beneficiary certificates1125短期投資-公司債short-term investments-corporate bonds1128短期投資-其它short-term investments-other1129備抵短期投資跌價(jià)損失allowance for reduction of short-term investment to market113應(yīng)收票據(jù)notes receivable1131應(yīng)收票據(jù)notes receivable1132應(yīng)收票據(jù)貼現(xiàn)discounted notes receivable1137應(yīng)收票據(jù)-關(guān)系人notes receivable-related parties1138其它應(yīng)收票據(jù)other notes receivable1139備抵呆帳-應(yīng)收票據(jù)allowance for uncollec-tible accounts-notes receivable114應(yīng)收帳款accounts receivable1141應(yīng)收帳款accounts receivable1142應(yīng)收分期帳款installment accounts receivable1147應(yīng)收帳款-關(guān)系人accounts receivable-related parties1149備抵呆帳-應(yīng)收帳款allowance for uncollec-tible accounts-accounts receivable118其它應(yīng)收款other Receivables1181應(yīng)收出售遠(yuǎn)匯款forward exchange contract receivable1182應(yīng)收遠(yuǎn)匯款-外幣forward exchange contract receivable-foreign currencies1183買賣遠(yuǎn)匯折價(jià)discount on forward ex-change contract1184應(yīng)收收益earned revenue receivable1185應(yīng)收退稅款income tax refund receivable1187其它應(yīng)收款-關(guān)系人other receivables-related parties1188其它應(yīng)收款-其它other receivables-other1189備抵呆帳-其它應(yīng)收款allowance for uncollec-tible accounts-other receivables121~122存貨inventories1211商品存貨merchandise inventory1212寄銷商品consigned goods1213在途商品goods in transit1219備抵存貨跌價(jià)損失allowance for reduction of inventory to market1221制成品finished goods1222寄銷制成品consigned finished goods1223副產(chǎn)品by-products1224在制品work in process1225委外加工work in process-Outsourced1226原料raw materials1227物料supplies1228在途原物料materials and supplies in transit1229備抵存貨跌價(jià)損失allowance for reduction of inventory to market125預(yù)付費(fèi)用prepaid expenses1251預(yù)付薪資prepaid payroll1252預(yù)付租金prepaid rents1253預(yù)付保險(xiǎn)費(fèi)prepaid insurance1254用品盤存office supplies1255預(yù)付所得稅prepaid income tax1258其它預(yù)付費(fèi)用other prepaid expenses126預(yù)付款項(xiàng)prepayments1261預(yù)付貨款prepayment for purchases1268其它預(yù)付款項(xiàng)other prepayments128~129其它流動(dòng)資產(chǎn)other current assets1281進(jìn)項(xiàng)稅額VAT paid ( or input tax)1282留抵稅額excess VAT paid (or overpaid VAT)1283暫付款temporary payments1284代付款payment on behalf of others1285員工借支advances to employees1286存出保證金refundable deposits1287受限制存款certificate of deposit-restricted1291遞延所得稅資產(chǎn)deferred income tax assets1292遞延兌換損失deferred Foreign Exchange losses1293業(yè)主往來(股東往來)owners'(stockholders') current account1294同業(yè)往來current account with others1298其它流動(dòng)資產(chǎn)-其它other current assets-other13基金及長(zhǎng)期投資funds and long-term investments131基金funds1311償債基金redemption fund (or sinking fund)1312改良及擴(kuò)充基金fund for improvement and expansion1313意外損失準(zhǔn)備基金contingency fund1314退休基金pension fund1318其它基金other funds132長(zhǎng)期投資long-term investments1321長(zhǎng)期股權(quán)投資long-term equity investments1322長(zhǎng)期債券投資long-term bond investments1323長(zhǎng)期不動(dòng)產(chǎn)投資long-term real estate in-vestments1324人壽保險(xiǎn)現(xiàn)金解約價(jià)值cash Surrender value of life insurance1328其它長(zhǎng)期投資other long-term investments1329備抵長(zhǎng)期投資跌價(jià)損失allowance for excess of cost over market value of long-term investments14~ 15固定資產(chǎn)property , plant, and equipment141土地land1411土地land1418土地-重估增值land-revaluation increments142土地改良物land improvements1421土地改良物land improvements1428土地改良物-重估增值land improvements-revaluation increments1429累積折舊-土地改良物accumulated depreciation-land improvements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluation increments1439累積折舊-房屋及建物accumulated depreciation-buildings144~146機(jī)(器)具及設(shè)備machinery and equipment1441機(jī)(器)具machinery1448機(jī)(器)具-重估增值machinery-revaluation increments1449累積折舊-機(jī)(器)具accumulated depreciation-machinery151租賃資產(chǎn)leased assets1511租賃資產(chǎn)leased assets1519累積折舊-租賃資產(chǎn)accumulated depreciation-leased assets152租賃權(quán)益改良leasehold improvements1521租賃權(quán)益改良leasehold improvements1529累積折舊-租賃權(quán)益改良accumulated depreciation-leasehold improvements156未完工程及預(yù)付購(gòu)置設(shè)備款construction in progress and prepayments for equipment1561未完工程construction in progress1562預(yù)付購(gòu)置設(shè)備款prepayment for equipment158雜項(xiàng)固定資產(chǎn)miscellaneous property, plant, and equipment1581雜項(xiàng)固定資產(chǎn)miscellaneous property, plant, and equipment1588雜項(xiàng)固定資產(chǎn)-重估增值miscellaneous property, plant, and equipment-revaluation increments1589累積折舊-雜項(xiàng)固定資產(chǎn)accumulated depreciation-miscellaneous property, plant, and equipment16遞耗資產(chǎn)depletable assets161遞耗資產(chǎn)depletable assets1611天然資源natural resources1618重估增值-天然資源natural resources-revaluation increments1619累積折耗-天然資源accumulated depletion-natural resources17無形資產(chǎn)intangible assets171商標(biāo)權(quán)trademarks1711商標(biāo)權(quán)trademarks172專利權(quán)patents1721專利權(quán)patents173特許權(quán)franchise1731特許權(quán)franchise174著作權(quán)copyright1741著作權(quán)copyright175計(jì)算機(jī)軟件Computer Software1751計(jì)算機(jī)軟件computer software cost176商譽(yù)goodwill1761商譽(yù)goodwill177開辦費(fèi)organization costs1771開辦費(fèi)organization costs178其它無形資產(chǎn)other intangibles1781遞延退休金成本deferred pension costs1782租賃權(quán)益改良leasehold improvements1788其它無形資產(chǎn)-其它other intangible assets-other18其它資產(chǎn)other assets181遞延資產(chǎn)deferred assets1811債券發(fā)行成本deferred bond issuance costs1812長(zhǎng)期預(yù)付租金long-term prepaid rent1813長(zhǎng)期預(yù)付保險(xiǎn)費(fèi)long-term prepaid insurance1814遞延所得稅資產(chǎn)deferred income tax assets1815預(yù)付退休金prepaid pension cost1818其它遞延資產(chǎn)other deferred assets182閑置資產(chǎn)idle assets1821閑置資產(chǎn)idle assets184長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款long-term notes , accounts and overdue receivables1841長(zhǎng)期應(yīng)收票據(jù)long-term notes receivable1842長(zhǎng)期應(yīng)收帳款long-term accounts receivable1843催收帳款overdue receivables1847長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人long-term notes, accounts and overdue receivables-related parties1848其它長(zhǎng)期應(yīng)收款項(xiàng)other long-term receivables1849備抵呆帳-長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款allowance for uncollectible accounts-long-term notes, accounts and overdue receivables185出租資產(chǎn)assets leased to others1851出租資產(chǎn)assets leased to others1858出租資產(chǎn)-重估增值assets leased to others-incremental value from revaluation1859累積折舊-出租資產(chǎn)accumulated depreciation-assets leased to others186存出保證金refundable deposit1861存出保證金refundable deposits188雜項(xiàng)資產(chǎn)miscellaneous assets1881受限制存款certificate of deposit-restricted1888雜項(xiàng)資產(chǎn)-其它miscellaneous assets-other

2負(fù)債liabilities21~ 22流動(dòng)負(fù)債current liabilities211短期借款short-term borrowings(debt)2111銀行透支bank overdraft2112銀行借款bank loan2114短期借款-業(yè)主short-term borrowings-owners2115短期借款-員工short-term borrowings-employees2117短期借款-關(guān)系人short-term borrowings-related parties2118短期借款-其它short-term borrowings-other212應(yīng)付短期票券short-term notes and bills payable2121應(yīng)付商業(yè)本票commercial paper payable2122銀行承兌匯票bank acceptance2128其它應(yīng)付短期票券other short-term notes and bills payable2129應(yīng)付短期票券折價(jià)discount on short-term notes and bills payable213應(yīng)付票據(jù)notes payable2131應(yīng)付票據(jù)notes payable2137應(yīng)付票據(jù)-關(guān)系人notes payable-related parties2138其它應(yīng)付票據(jù)other notes payable214應(yīng)付帳款accounts pay able2141應(yīng)付帳款accounts payable2147應(yīng)付帳款-關(guān)系人accounts payable-related parties216應(yīng)付所得稅income taxes payable2161應(yīng)付所得稅income tax payable217應(yīng)付費(fèi)用accrued expenses2171應(yīng)付薪工accrued payroll2172應(yīng)付租金accrued rent payable2173應(yīng)付利息accrued interest payable2174應(yīng)付營(yíng)業(yè)稅accrued VAT payable2175應(yīng)付稅捐-其它accrued taxes payable-other2178其它應(yīng)付費(fèi)用other accrued expenses payable218~219其它應(yīng)付款other payables2181應(yīng)付購(gòu)入遠(yuǎn)匯款forward exchange contract payable2182應(yīng)付遠(yuǎn)匯款-外幣forward exchange contract payable-foreign currencies2183買賣遠(yuǎn)匯溢價(jià)premium on forward exchange contract2184應(yīng)付土地房屋款payables on land and building purchased2185應(yīng)付設(shè)備款Payables on equipment2187其它應(yīng)付款-關(guān)系人other payables-related parties2191應(yīng)付股利dividend payable2192應(yīng)付紅利bonus payable2193應(yīng)付董監(jiān)事酬勞compensation payable to directors and supervisors2198其它應(yīng)付款-其它other payables-other226預(yù)收款項(xiàng)advance receipts2261預(yù)收貨款sales revenue received in advance2262預(yù)收收入revenue received in advance2268其它預(yù)收款other advance receipts227一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債long-term liabilities-current portion2271一年或一營(yíng)業(yè)周期內(nèi)到期公司債corporate bonds payable-current portion2272一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款long-term loans payable-current portion2273一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)long-term notes and accounts payable due within one year or one operating cycle2277一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人long-term notes and accounts payables to related parties-current portion2278其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債other long-term lia-bilities-current portion228~229其它流動(dòng)負(fù)債other current liabilities2281銷項(xiàng)稅額VAT received(or output tax)2283暫收款temporary receipts2284代收款receipts under custody2285估計(jì)售后服務(wù)/保固負(fù)債estimated warranty liabilities2291遞延所得稅負(fù)債deferred income tax liabilities2292遞延兌換利益deferred foreign exchange gain2293業(yè)主(股東)往來owners' current account2294同業(yè)往來current account with others2298其它流動(dòng)負(fù)債-其它other current liabilities-others23長(zhǎng)期負(fù)債long-term liabilities231應(yīng)付公司債corporate bonds payable2311應(yīng)付公司債corporate bonds payable2319應(yīng)付公司債溢價(jià)(折價(jià))premium(discount) on corporate bonds payable232長(zhǎng)期借款long-term loans payable2321長(zhǎng)期銀行借款long-term loans payable-bank2324長(zhǎng)期借款-業(yè)主long-term loans payable-owners2325長(zhǎng)期借款-員工long-term loans payable-employees2327長(zhǎng)期借款-關(guān)系人long-term loans payable-related parties2328長(zhǎng)期借款-其它long-term loans payable-other233長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)long-term notes and accounts payable2331長(zhǎng)期應(yīng)付票據(jù)long-term notes payable2332長(zhǎng)期應(yīng)付帳款long-term accounts pay-able2333長(zhǎng)期應(yīng)付租賃負(fù)債long-term capital lease liabilities2337長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人Long-term notes and accounts payable-related parties2338其它長(zhǎng)期應(yīng)付款項(xiàng)other long-term payables234估計(jì)應(yīng)付土地增值稅accrued liabilities for land value increment tax2341估計(jì)應(yīng)付土地增值稅estimated accrued land value incremental tax pay-able235應(yīng)計(jì)退休金負(fù)債accrued pension liabilities2351應(yīng)計(jì)退休金負(fù)債accrued pension liabilities238其它長(zhǎng)期負(fù)債other long-term liabilities2388其它長(zhǎng)期負(fù)債-其它other long-term liabilities-other28其它負(fù)債other liabilities281遞延負(fù)債deferred liabilities2811遞延收入deferred revenue2814遞延所得稅負(fù)債deferred income tax liabilities2818其它遞延負(fù)債other deferred liabilities286存入保證金deposits received2861存入保證金guarantee deposit received288雜項(xiàng)負(fù)債miscellaneous liabilities2888雜項(xiàng)負(fù)債-其它miscellaneous liabilities-other

3業(yè)主權(quán)益owners' equity31資本capital311資本(或股本)capital3111普通股股本capital-Common stock3112特別股股本capital-preferred stock3113預(yù)收股本capital collected in advance3114待分配股票股利stock dividends to be distributed3115資本capital32資本公積additional paid-in capital321股票溢價(jià)paid-in capital in excess of par3211普通股股票溢價(jià)paid-in capital in excess of par-common stock3212特別股股票溢價(jià)paid-in capital in excess of par-preferred stock323資產(chǎn)重估增值準(zhǔn)備capital surplus from assets revaluation3231資產(chǎn)重估增值準(zhǔn)備capital surplus from assets revaluation324處分資產(chǎn)溢價(jià)公積capital surplus from gain on disposal of assets3241處分資產(chǎn)溢價(jià)公積capital surplus from gain on disposal of assets325合并公積capital surplus from business combination3251合并公積capital surplus from business combination326受贈(zèng)公積donated surplus3261受贈(zèng)公積donated surplus328其它資本公積other additional paid-in capital3281權(quán)益法長(zhǎng)期股權(quán)投資資本公積additional paid-in capital from investee under equity method3282資本公積-庫(kù)藏股票交易additional paid-in capital-treasury stock trans-actions33保留盈余(或累積虧損)retained earnings (accumulated deficit)331法定盈余公積legal reserve3311法定盈余公積legal reserve332特別盈余公積special reserve3321意外損失準(zhǔn)備contingency reserve3322改良擴(kuò)充準(zhǔn)備improvement and expansion reserve3323償債準(zhǔn)備special reserve for redemption of liabilities3328其它特別盈余公積other special reserve335未分配盈余(或累積虧損)retained earnings-unappropriated (or accumulated deficit)3351累積盈虧accumulated profit or loss3352前期損益調(diào)整prior period adjustments3353本期損益net income or loss for current period34權(quán)益調(diào)整equity adjustments341長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失unrealized loss on market value decline of long-term equity investments3411長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失unrealized loss on market value decline of long-term equity investments342累積換算調(diào)整數(shù)cumulative translation adjustment3421累積換算調(diào)整數(shù)cumulative translation adjustments343未認(rèn)列為退休金成本之凈損失net loss not recognized as pension cost3431未認(rèn)列為退休金成本之凈損失net loss not recognized as pension costs35庫(kù)藏股treasury stock351庫(kù)藏股treasury stock3511庫(kù)藏股treasury stock36少數(shù)股權(quán)minority interest361少數(shù)股權(quán)minority interest3611少數(shù)股權(quán)minority interest

4營(yíng)業(yè)收入operating revenue41銷貨收入sales revenue411銷貨收入sales revenue4111銷貨收入sales revenue4112分期付款銷貨收入installment sales revenue417銷貨退回sales return4171銷貨退回sales return419銷貨折讓sales allowances4191銷貨折讓sales discounts and allowances46勞務(wù)收入service revenue461勞務(wù)收入service revenue4611勞務(wù)收入service revenue47業(yè)務(wù)收入agency revenue471業(yè)務(wù)收入agency revenue4711業(yè)務(wù)收入agency revenue48其它營(yíng)業(yè)收入other operating revenue488其它營(yíng)業(yè)收入-其它other operating revenue4888其它營(yíng)業(yè)收入-其它other operating revenue-other

5營(yíng)業(yè)成本operating costs51銷貨成本cost of goods sold511銷貨成本cost of goods sold5111銷貨成本cost of goods sold5112分期付款銷貨成本installment cost of goods sold512進(jìn)貨purchases5121進(jìn)貨purchases5122進(jìn)貨費(fèi)用purchase expenses5123進(jìn)貨退出purchase returns5124進(jìn)貨折讓charges on purchased merchandise513進(jìn)料materials purchased5131進(jìn)料material purchased5132進(jìn)料費(fèi)用charges on purchased material5133進(jìn)料退出material purchase returns5134進(jìn)料折讓material purchase allowances514直接人工direct labor5141直接人工direct labor515~518制造費(fèi)用manufacturing overhead5151間接人工indirect labor5152租金支出rent expense, rent5153文具用品office supplies (expense)5154旅費(fèi)travelling expense, travel5155運(yùn)費(fèi)shipping expenses, freight5156郵電費(fèi)postage (expenses)5157修繕費(fèi)repair(s) and maintenance (expense )5158包裝費(fèi)packing expenses5161水電瓦斯費(fèi)Utilities (expense)5162保險(xiǎn)費(fèi)insurance (expense)5163加工費(fèi)manufacturing overhead-outsourced5166稅捐taxes5168折舊depreciation expense5169各項(xiàng)耗竭及攤提various amortization5172伙食費(fèi)meal (expenses)5173職工福利employee benefits/welfare5176訓(xùn)練費(fèi)training (expense)5177間接材料indirect materials5188其它制造費(fèi)用other manufacturing expenses56勞務(wù)成本制ervice costs561勞務(wù)成本service costs5611勞務(wù)成本service costs57業(yè)務(wù)成本gency costs571業(yè)務(wù)成本agency costs5711業(yè)務(wù)成本agency costs58其它營(yíng)業(yè)成本other operating costs588其它營(yíng)業(yè)成本-其它other operating costs-other5888其它營(yíng)業(yè)成本-其它other operating costs-other

6營(yíng)業(yè)費(fèi)用operating expenses61推銷費(fèi)用selling expenses615~618推銷費(fèi)用selling expenses6151薪資支出payroll expense6152租金支出rent expense, rent6153文具用品office supplies (expense)6154旅費(fèi)travelling expense, travel6155運(yùn)費(fèi)shipping expenses, freight6156郵電費(fèi)postage (expenses)6157修繕費(fèi)repair(s) and maintenance (expense)6159廣告費(fèi)advertisement expense, advertisement6161水電瓦斯費(fèi)utilities (expense)6162保險(xiǎn)費(fèi)insurance (expense)6164交際費(fèi)entertainment (expense)6165捐贈(zèng)donation (expense)6166稅捐taxes6167呆帳損失loss on uncollectible accounts6168折舊depreciation expense6169各項(xiàng)耗竭及攤提various amortization6172伙食費(fèi)meal (expenses)6173職工福利employee benefits/welfare6175傭金支出commission (expense)6176訓(xùn)練費(fèi)training (expense)6188其它推銷費(fèi)用other selling expenses62管理及總務(wù)費(fèi)用general & administrative expenses625~628管理及總務(wù)費(fèi)用general & administrative expenses6251薪資支出payroll expense6252租金支出rent expense, rent6253文具用品office supplies6254旅費(fèi)travelling expense, travel6255運(yùn)費(fèi)shipping expenses,freight6256郵電費(fèi)postage (expenses)6257修繕費(fèi)repair(s) and maintenance (expense)6259廣告費(fèi)advertisement expense, advertisement6261水電瓦斯費(fèi)utilities (expense)6262保險(xiǎn)費(fèi)insurance (expense)6264交際費(fèi)entertainment (expense)6265捐贈(zèng)donation (expense)6266稅捐taxes6267呆帳損失loss on uncollectible accounts6268折舊depreciation expense a6269各項(xiàng)耗竭及攤提various amortization6271外銷損失loss on export sales6272伙食費(fèi)meal (expenses)6273職工福利employee benefits/welfare6274研究發(fā)展費(fèi)用research and development expense6275傭金支出commission (expense)6276訓(xùn)練費(fèi)training (expense)6278勞務(wù)費(fèi)professional service fees6288其它管理及總務(wù)費(fèi)用other general and administrative expenses63研究發(fā)展費(fèi)用research and development expenses635~638研究發(fā)展費(fèi)用research and development expenses6351薪資支出payroll expense6352租金支出rent expense, rent6353文具用品office supplies6354旅費(fèi)travelling expense, travel6355運(yùn)費(fèi)shipping expenses, freight6356郵電費(fèi)postage (expenses)6357修繕費(fèi)repair(s) and maintenance (expense)6361水電瓦斯費(fèi)utilities (expense)6362保險(xiǎn)費(fèi)insurance (expense)6364交際費(fèi)entertainment (expense)6366稅捐taxes6368折舊depreciation expense6369各項(xiàng)耗竭及攤提various amortization6372伙食費(fèi)meal (expenses)6373職工福利employee benefits/welfare6376訓(xùn)練費(fèi)training (expense)6378其它研究發(fā)展費(fèi)用other research and development expenses

7營(yíng)業(yè)外收入及費(fèi)用non-operating revenue and expenses, other income(expense)71~74營(yíng)業(yè)外收入non-operating revenue711利息收入interest revenue7111利息收入interest revenue/income712投資收益investment income7121權(quán)益法認(rèn)列之投資收益investment income recognized under equity method7122股利收入dividends income7123短期投資市價(jià)回升利益gain on market price recovery of short-term investment713兌換利益foreign exchange gain7131兌換利益foreign exchange gain714處分投資收益gain on disposal of investments7141處分投資收益gain on disposal of investments715處分資產(chǎn)溢價(jià)收入gain on disposal of assets7151處分資產(chǎn)溢價(jià)收入gain on disposal of assets748其它營(yíng)業(yè)外收入other non-operating revenue7481捐贈(zèng)收入donation income7482租金收入rent revenue/income7483傭金收入commission revenue/income7484出售下腳及廢料收入revenue from sale of scraps7485存貨盤盈gain on physical inventory7486存貨跌價(jià)回升利益gain from price recovery of inventory7487壞帳轉(zhuǎn)回利益gain on reversal of bad debts7488其它營(yíng)業(yè)外收入-其它other non-operating revenue-other items75~ 78營(yíng)業(yè)外費(fèi)用non-operating expenses751利息費(fèi)用interest expense7511利息費(fèi)用interest expense752投資損失investment loss7521權(quán)益法認(rèn)列之投資損失investment loss recog-nized under equity method7523短期投資未實(shí)現(xiàn)跌價(jià)損失unrealized loss on reduction of short-term investments to market753兌換損失foreign exchange loss7531兌換損失foreign exchange loss754處分投資損失loss on disposal of investments7541處分投資損失loss on disposal of investments755處分資產(chǎn)損失loss on disposal of assets7551處分資產(chǎn)損失loss on disposal of assets788其它營(yíng)業(yè)外費(fèi)用other non-operating expenses7881停工損失loss on work stoppages7882災(zāi)害損失casualty loss7885存貨盤損loss on physical inventory7886存貨跌價(jià)及呆滯損失loss for market price decline and obsolete and slow-moving inventories7888其它營(yíng)業(yè)外費(fèi)用-其它other non-operating expenses-other

8所得稅費(fèi)用(或利益)income tax expense (or benefit)81所得稅費(fèi)用(或利益)income tax expense (or benefit)811所得稅費(fèi)用(或利益)income tax expense (or benefit)8111所得稅費(fèi)用(或利益)income tax expense ( or benefit)

9非經(jīng)常營(yíng)業(yè)損益nonrecurring gain or loss91停業(yè)部門損益gain(loss) from discontinued operations911停業(yè)部門損益-停業(yè)前營(yíng)業(yè)損益income(loss) from operations of discontinued segments9111停業(yè)部門損益-停業(yè)前營(yíng)業(yè)損益income(loss) from operations of discontinued segment912停業(yè)部門損益-處分損益gain(loss) from disposal of discontinued segments9121停業(yè)部門損益-處分損益gain(loss) from disposal of discontinued segment92非常損益extraordinary gain or loss921非常損益extraordinary gain or loss9211非常損益extraordinary gain or loss93會(huì)計(jì)原則變動(dòng)累積影響數(shù)cumulative effect of changes in accounting principles931會(huì)計(jì)原則變動(dòng)累積影響數(shù)cumulative effect of changes in accounting principles9311會(huì)計(jì)原則變動(dòng)累積影響數(shù)cumulative effect of changes in accounting principles94少數(shù)股權(quán)凈利minority interest income941少數(shù)股權(quán)凈利minority interest income9411少數(shù)股權(quán)凈利minority interest incom