会计科目中英文对照

会计科目中英文对照

代码      名称

1            资产 assets

11~ 12    流动资产 current assets

111         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 investments - stock

1122       短期投资 -短期票券  short-term investments - short-term notes and bills

1123       短期投资 -政府债券  short-term investments - government bonds

1124      短期投资 -受益凭证  short-term investments - beneficiary certificates

1125       短期投资 -公司债  short-term investments - corporate bonds

1128       短期投资 -其它 short-term investments - other

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

113         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 receivable - related parties

1138       其它应收票据  other notes receivable

1139      备抵呆帐 －应收票据  allowance for uncollec- tible accounts- notes receivable

114        应收帐款 accounts receivable

1141      应收帐款  accounts receivable

1142      应收分期帐款  installment accounts receivable

1147      应收帐款 -关系人  accounts receivable - related parties

1149      备抵呆帐 －应收帐款  allowance for uncollec- tible accounts - accounts receivable

118       其它应收款 other receivables

1181      应收出售远汇款  forward exchange contract receivable

1182      应收远汇款 -外币  forward exchange contract receivable - foreign currencies

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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 - 关系人  other receivables - related parties

1188      其它应收款 - 其它  other receivables - other

1189      备抵呆帐 - 其它应收款  allowance for uncollec- tible accounts - 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 process - outsourced

1226       原料  raw materials

1227       物料  supplies

1228       在途原物料  materials and supplies in transit

1229       备抵存货跌价损失  allowance for reduction of inventory to market

125        预付费用 prepaid expenses

1251      预付薪资 prepaid payroll

1252      预付租金 prepaid rents

1253      预付保险费  prepaid insurance

1254     用品盘存  office supplies

1255      预付所得税 prepaid income tax

1258      其它预付费用 other prepaid expenses

126        预付款项 prepayments

1261      预付货款 prepayment for purchases

1268      其它预付款项  other prepayments

128~129 其它流动资产 other current assets

1281       进项税额  VAT paid ( or input tax)

1282       留抵税额  excess VAT paid (or overpaid VAT)

1283       暂付款  temporary payments

1284       代付款  payment on behalf of others

1285      员工借支 advances to employees

1286       存出保证金  refundable deposits

1287     受限制存款 certificate of deposit-restricted

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1291      递延所得税资产  deferred income tax assets

1292      递延兑换损失  deferred foreign exchange losses

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

1294      同业往来 current account with others

1298      其它流动资产-其它  other current assets - other

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

132      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 land - revaluation increments

142       土地改良物 land improvements

1421      土地改良物  land improvements

1428     土地改良物 -重估增值  land improvements - revaluation increments

1429     累积折旧 -土地改良物  accumulated depreciation - land improvements

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  accumulated depreciation - buildings

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

1441      机(器)具  machinery

1448      机(器)具 -重估增值  machinery - revaluation increments

1449      累积折旧 -机(器)具  accumulated depreciation - machinery

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151       租赁资产 leased assets

1511     租赁资产  leased assets

1519     累积折旧 -租赁资产  accumulated depreciation - leased assets

152       租赁权益改良 leasehold improvements

1521      租赁权益改良  leasehold improvements

1529      累积折旧- 租赁权益改良  accumulated depreciation - leasehold 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 equipment - revaluation increments

1589      累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment

16         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 depletion - natural resources

17         无形资产 intangible assets

171       商标权 trademarks

1711     商标权  trademarks

172       专利权 patents

1721     专利权 patents

173       特许权 franchise

    1731 特许权  franchise

174       著作权 copyright

    1741 著作权  copyright

175       计算机软件 computer software

    1751 计算机软件  computer software cost

176 商誉 goodwill

    1761 商誉  goodwill

177 开办费 organization costs

    1771 开办费  organization costs

178 其它无形资产 other intangibles

    1781 递延退休金成本  deferred pension costs

1782 租赁权益改良  leasehold improvements

1788  其它无形资产-其它  other intangible assets - other

18 其它资产 other assets

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    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 accounts - long-term notes, accounts and overdue receivables

185 出租资产 assets leased to others

    1851 出租资产  assets leased to others

1858 出租资产 -重估增值  assets leased to others - incremental value from revaluation

1859 累积折旧 -出租资产  accumulated depreciation - assets leased to others

186 存出保证金 refundable deposit

    1861 存出保证金  refundable deposits

188 杂项资产     miscellaneous assets

    1881 受限制存款  certificate of deposit - restricted

1888  杂项资产 -其它  miscellaneous assets - other

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2 负债 liabilities

    21~ 22 流动负债 current liabilities

    211 短期借款 short-term borrowings(debt)

    2111 银行透支  bank overdraft

2112 银行借款 bank loan

2114 短期借款 -业主  short-term borrowings - owners

2115 短期借款 -员工  short-term borrowings - employees

2117  短期借款 -关系人  short-term borrowings- related parties

2118 短期借款 -其它  short-term borrowings - other

212 应付短期票券 short-term notes and bills payable

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    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 payable - related parties

2138  其它应付票据  other notes payable

214 应付帐款 accounts pay able

    2141 应付帐款  accounts payable

2147 应付帐款 -关系人 accounts payable - related 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 payable - foreign currencies

2183 买卖远汇溢价  premium on forward exchange contract

2184 应付土地房屋款  payables on land and building purchased

2185  应付设备款  Payables on equipment

2187 其它应付款 -关系人 other payables - related 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 payables - other

226 预收款项advance receipts

    2261 预收货款  sales revenue received in advance

2262 预收收入  revenue received in advance

2268 其它预收款  other advance receipts

227 一年或一营业周期内到期长期负债 long-term liabilities -current portion

    2271 一年或一营业周期内到期公司债  corporate bonds payable - current portion

2272 一年或一营业周期内到期长期借款  long-term loans payable - current portion

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2273  一年或一营业周期内到期长期应付票据及款项  long-term notes and accounts payable due within one year or one operating cycle

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-term notes and accounts payables to related parties - current portion

2278  其它一年或一营业周期内到期长期负债  other long-term lia- bilities - current portion

228~229 其它流动负债 other current liabilities

    2281 销项税额  VAT received(or output tax)

2283 暂收款  temporary receipts

2284 代收款  receipts under custody

2285  估计售后服务/保固负债  estimated warranty liabilities

2291 递延所得税负债 deferred income tax liabilities

2292 递延兑换利益  deferred foreign exchange gain

2293 业主(股东)往来  owners current account

2294 同业往来  current account with others

2298 其它流动负债-其它 other current liabilities - others

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 payable - bank

2324 长期借款 -业主 long-term loans payable - owners

2325 长期借款 -员工 long-term loans payable - employees

2327 长期借款 -关系人 long-term loans payable - related parties

2328 长期借款 -其它 long-term loans payable - other

233 长期应付票据及款项 long-term notes and accounts payable

    2331  长期应付票据 long-term notes payable

2332 长期应付帐款 long-term accounts pay-able

2333  长期应付租赁负债  long-term capital lease liabilities

2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related 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

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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 liabilities - other

28 其它负债 other liabilities

    281 递延负债 deferred liabilities

    2811 递延收入  deferred revenue

2814  递延所得税负债  deferred income tax liabilities

2818 其它递延负债 other deferred liabilities

286 存入保证金 deposits received

    2861 存入保证金  guarantee deposit received

288 杂项负债 miscellaneous liabilities

    2888 杂项负债 -其它  miscellaneous liabilities - other

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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 - common stock

3112 特别股股本 capital - preferred 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

32 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 capital - treasury stock trans-actions

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33 保留盈余(或累积亏损) retained earnings (accumulated deficit)

    331  法定盈余公积  legal reserve

    3311  法定盈余公积  legal reserve

332  特别盈余公积  special reserve

    3321  意外损失准备  contingency reserve

3322 改良扩充准备 improvement and expansion reserve

3323  偿债准备  special reserve for redemption of liabilities

3328 其它特别盈余公积  other special reserve

335 未分配盈余(或累积亏损)  retained earnings-unappropriated (or accumulated deficit)

    3351 累积盈亏 accumulated profit or loss

3352 前期损益调整  prior period adjustments

3353 本期损益  net income or loss for current period

34 权益调整 equity adjustments

    341 长期股权投资未实现跌价损失  unrealized loss on market value decline of long-term equity investments

    3411  长期股权投资未实现跌价损失  unrealized loss on market value decline of long-term equity investments

342  累积换算调整数  cumulative translation adjustment

    3421  累积换算调整数  cumulative translation adjustments

343  未认列为退休金成本之净损失  net loss not recognized as pension cost

    3431 未认列为退休金成本之净损失 net loss not recognized as pension costs

35 库藏股 treasury stock

    351 库藏股  treasury stock

    3511 库藏股  treasury stock

36 少数股权 minority interest

    361 少数股权  minority interest

    3611 少数股权  minority interest

4 营业收入 operating revenue

    41 销货收入 sales revenue

    411 销货收入  sales revenue

    4111 销货收入 sales revenue

4112 分期付款销货收入 installment sales revenue

417 销货退回  sales return

    4171 销货退回  sales return

419 销货折让  sales allowances

    4191  销货折让  sales discounts and allowances

46 劳务收入 service revenue

    461 劳务收入  service revenue

    4611 劳务收入  service revenue

47 业务收入 agency revenue

    471 业务收入  agency revenue

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    4711  业务收入  agency revenue

48 其它营业收入 other operating revenue

    488 其它营业收入-其它  other operating revenue

    4888  其它营业收入-其它 other operating revenue - other

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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 overhead - outsourced

5166 税捐 taxes

5168  折旧  depreciation expense

5169  各项耗竭及摊提  various amortization

5172 伙食费 meal (expenses)

5173  职工福利  employee benefits/welfare

5176 训练费  training (expense)

5177 间接材料  indirect materials

5188 其它制造费用  other manufacturing expenses

56 劳务成本制 ervice costs

    561 劳务成本  service costs

    5611 劳务成本 service costs

57 业务成本 gency costs

    571 业务成本  agency costs

    5711 业务成本  agency costs

58 其它营业成本 other operating costs

    588 其它营业成本-其它  other operating costs-other

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    5888  其它营业成本-其它 other operating costs - other

6 营业费用 operating expenses

    61 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

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

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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

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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

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

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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

    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

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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