美国CPA考试常用会计词汇学习之损益类

注：各公司的会计项目编码可能会不同

损益类

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

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

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 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

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

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

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

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

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

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