会计报表科目中英文对照
财务报表英文翻译大全
资产负债表Balance Sheet编制单位: ______年______月________日单位: 元利润表Income Statement编制单位：______年______月________日单位: 元补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元Statement of Provision for Impairment of Assets编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Y uanNote: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity编制单位：年度单位: 元应交增值税明细表V AT Payable Movement Table编制单位：年度单位: 元利润分配表Statement of Profit Distribution编制单位：年度单位: 元分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元不可预见费contingencies信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润。
中英文会计科目
中英文会计科目一、资产类（Assets）资产类是指企业拥有或控制的、预期能为其带来经济利益的资源。
资产类科目通常在企业的资产负债表上列示。
常见的资产类科目如下：•现金（Cash）•应收账款（Accounts Receivable）•存货（Inventory）•预付款项（Prepaid Expenses）•固定资产（Fixed Assets）•无形资产（Intangible Assets）二、负债类（Liabilities）负债类是指企业所面临的已确认的、目前可能产生经济利益转移的现时义务。
负债类科目同样在资产负债表上列示。
常见的负债类科目如下：•应付账款（Accounts Payable）•应付工资（Wages Payable）•长期负债（Long-term Liabilities）•应交税款（Taxes Payable）•预收款项（Deferred Revenue）三、所有者权益类（Equity）所有者权益类是指企业资产减去负债后，剩下的归属于所有者的权益部分。
它代表了股东对企业的投资回报。
常见的所有者权益类科目如下：•股本（Common Stock）•盈余公积（Retained Earnings）四、收入类（Revenue）收入类是指企业在正常经营活动过程中所获得的、能增加经济利益的流入。
它通常反映了企业销售产品或提供服务所获得的收入。
常见的收入类科目如下：•销售收入（Sales Revenue）•服务收入（Service Revenue）•利息收入（Interest Revenue）•出租收入（Rental Revenue）五、费用类（Expenses）费用类是指企业在正常经营过程中为获取或保持收入所发生的、能减少经济利益的流出。
费用类科目通常反映了企业在经营活动中所支出的费用。
常见的费用类科目如下：•工资费用（Wages Expense）•租金费用（Rent Expense）•营销费用（Marketing Expense）•利息费用（Interest Expense）•税费（Taxes）以上是一些常见的中英文会计科目。
新发布企业会计准则目录、会计科目、财务报表(中英文)
新发布企业会计准则目录(中英文对照版）企业会计准则目录Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 企业会计准则---------基本准则(Accounting Standard for Business Enterprises - Basic Standard)2. 企业会计准则第1 号---------存货(Accounting Standard for Business Enterprises No. 1 - Inventories)3. 企业会计准则第2 号---------长期股权投资(Accounting Standard for Business Enterprises No. 2 - Long-term equity invest ments)4. 企业会计准则第3 号---------投资性房地产(Accounting Standard for Business Enterprises No. 3 - Investment properties) 5. 企业会计准则第4 号---------固定资产(Accounting Standard for Business Enterprises No. 4 - Fixed assets)6. 企业会计准则第5 号---------生物资产(Accounting Standard for Business Enterprises No. 5 - Biological assets)7. 企业会计准则第6 号---------无形资产(Accounting Standard for Business Enterprises No. 6 - Intangible assets)8. 企业会计准则第7 号---------非货币性资产交换(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monet ary assets)9. 企业会计准则第8 号---------资产减值(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) 10. 企业会计准则第9 号---------职工薪酬(Accounting Standard for Business Enterprises No. 9 – Employee compensatio n )11. 企业会计准则第10 号--------企业年金基金(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fun d)12. 企业会计准则第11 号--------股份支付(Accounting Standard for Business Enterprises No. 11 - Share-based payment) 13. 企业会计准则第12 号--------债务重组(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)14. 企业会计准则第13 号--------或有事项(Accounting Standard for Business Enterprises No. 13 - Contingencies)15. 企业会计准则第14 号--------收入(Accounting Standard for Business Enterprises No. 14 - Revenue)16. 企业会计准则第15 号--------建造合同(Accounting Standard for Business Enterprises No. 15 - Construction contracts) 17. 企业会计准则第16 号--------政府补助(Accounting Standard for Business Enterprises No. 16 - Government grants)18. 企业会计准则第17 号--------借款费用(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)19. 企业会计准则第18 号--------所得税(Accounting Standard for Business Enterprises No. 18 - Income taxes)20. 企业会计准则第19 号--------外币折算(Accounting Standard for Business Enterprises No. 19 - Foreign currency transl ation)21. 企业会计准则第20 号--------企业合并(Accounting Standard for Business Enterprises No. 20 - Business Combinations) 22. 企业会计准则第21 号--------租赁(Accounting Standard for Business Enterprises No. 21 - Leases)23. 企业会计准则第22 号--------金融工具确认和计量(Accounting Standard for Business Enterprises No. 22 - Recognition and measu rement offinancial instruments)24. 企业会计准则第23 号--------金融资产转移(Accounting Standard for Business Enterprises No. 23 - Transfer of financial as sets)25. 企业会计准则第24 号--------套期保值(Accounting Standard for Business Enterprises No. 24 - Hedging)26. 企业会计准则第25 号--------原保险合同(Accounting Standard for Business Enterprises No. 25 - Direct insurance contra cts)27. 企业会计准则第26 号--------再保险合同(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) 28. 企业会计准则第27 号--------石油天然气开采(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleu m andnatural gas)29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policiesand estimates, and correction of errors)30. 企业会计准则第29 号--------资产负债表日后事项(Accounting Standard for Business Enterprises No. 29 - Events occurring after thebalance sheet date)31. 企业会计准则第30 号--------财务报表列报(Accounting Standard for Business Enterprises No. 30 - Presentation of financi alstatements)32. 企业会计准则第31 号--------现金流量表(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) 33. 企业会计准则第32 号--------中期财务报告(Accounting Standard for Business Enterprises No. 32 - Interim financial report ing)34. 企业会计准则第33 号--------合并财务报表(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)35. 企业会计准则第34 号--------每股收益(Accounting Standard for Business Enterprises No. 34 - Earnings per share)36. 企业会计准则第35 号--------分部报告(Accounting Standard for Business Enterprises No. 35 - Segment reporting)37. 企业会计准则第36 号--------关联方披露(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)38. 企业会计准则第37 号--------金融工具列报(Accounting Standard for Business Enterprises No. 37 - Presentation of financi alinstruments)39. 企业会计准则第38 号--------首次执行企业会计准则(Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises)新会计科目表（中英文对照版）一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashier''s cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commissionbasis1281 存货跌价准备 Inventory falling price reserves1291 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 investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 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 loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 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 implement1502 累计折旧 Accumulated depreciation1505 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 reserves1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 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 project1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets1801 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 Tenure商誉 Goodwill1805 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 reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income191101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 liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export21710107 进项税额转出 Changeover withnoldings on VAT21710108 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 changeover21710110 未交增值税 Unpaid VAT217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable217106 应交土地增值税 Increment tax on land value payable217107 应交城市维护建设税 Tax for maintaining and building cities payable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 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 year2311 应付债券 Bonds payable231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 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 year2331 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 year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paid-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 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 reserves311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其他转入 Other change over in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取储备基金 Withdrawal reserve fund314105 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 fund314107 利润归还投资 Profits capitalizad on return of investment 314108 应付优先股股利 Preferred Stock dividends payable314109 提取任意盈余公积 Withdrawal other common accumulation fund 314110 应付普通股股利 Common Stock dividends payable314111 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财务报表中英对照一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease – Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’ Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss)加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润（亏损以“—”填列）Profit from operation ( - means loss)加：投资收益（亏损以“—”填列）Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital 八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments 2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates。
会计报表与科目英文对照表
会计科目英文对照表1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 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 receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品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 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 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 payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产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 累积折旧-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 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 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 parties1848 其它长期应收款项other long-term receivables1849 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 receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 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 others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other=================================================================== =============2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 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 cycle2277 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 portion2278 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 liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other=================================================================== =============3所有者权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions 33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit) 3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest=================================================================== =============4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other=================================================================== =============5 营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold 512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other5888 其它营业成本-其它other operating costs - other=================================================================== =============6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 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taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 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taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 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taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 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 revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method 7122 股利收入dividends income7123 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 gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 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 loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 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 principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest in会计科目英文对照.doc最新会计科目中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents100901 外埠存款Other city Cash in bank100902 银行本票Cashiers cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits100906 存出投资款Refundable deposits1101 短期投资Short-term investments110101 股票Short-term investments - stock110102 债券Short-term investments - corporate bonds110103 基金Short-term investments - corporate funds110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 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 reserves1291 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 investment1401 长期股权投资Long-term investment on stocks140101 股票投资Investment on stocks140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资Investment on bonds140202 其他债权投资Other investment on bonds1421 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Bcreditors rights investment depreciation reserves1431 委托贷款Entrust loans143101 本金Principal143102 利息Interest143103 减值准备Depreciation reserves1501 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 implement1502 累计折旧Accumulated depreciation1505 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 reserves1601 工程物资Project goods and material160101 专用材料Special-purpose material160102 专用设备Special-purpose equipment160103 预付大型设备款Prepayments for equipment160104 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 project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 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Tenure商誉Goodwill1805 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 reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income191102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 liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable21710101 进项税额Withholdings on V AT21710102 已交税金Paying tax21710103 转出未交增值税Unpaid V AT changeover21710104 减免税款Tax deduction21710105 销项税额Substituted money on V AT21710106 出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldings on V AT21710108 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 V AT changeover21710110 未交增值税Unpaid V AT217102 应交营业税Business tax payable217103 应交消费税Consumption tax payable217104 应交资源税Resources tax payable217105 应交所得税Income tax payable217106 应交土地增值税Increment tax on land value payable217107 应交城市维护建设税Tax for maintaining and building cities payable217108 应交房产税Housing property tax payable217109 应交土地使用税Tenure tax payable217110 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 payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 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 year2311 应付债券Bonds payable231101 债券面值Face value，Par value231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 应计利息Accrued interest2321 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 year2331 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 year2341 递延税款Deferral taxes三、所有者权益类OWNERS EQUITY资本Capita3101 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 stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve311101 资本（或股本）溢价Cpital（or Stock）premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve311103 股权投资准备Stock right investment reserves311105 拨款转入Allocate sums changeover in311106 外币资本折算差额Foreign currency capital311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 任意盈余公积Free surplus reserves312103 法定公益金Legal public welfare fund312104 储备基金Reserve fund312105 企业发展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution314101 其他转入Other chengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion314106 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 investment314108 应付优先股股利Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund314110 应付普通股股利Common Stock dividends payable314111 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Cost4101 生产成本Cost of manufacture410101 基本生产成本Base cost of manufacture410102 辅助生产成本Auxiliary cost of manufacture4105 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。
香港会计报表--中英文对比
香港会计报表2011-04-04 14:41:02| 分类：会计知识| 标签：|字号大中小订阅香港会计报表1.Balance Sheets 1.资产负债表英文中文Non-Current Assets 非流动资产Property, plant and equipment 物业, 厂房及设备Investment properties 投资物业Intangible assets 无形资产Property held for development 待发展物业Investment in subsidiaries 投资子公司Interests in jointly controlled entities 投资合营公司Interests in associate 投资联营公司Investment in securities (non current assets) 证券投资Deferred taxation 递延税项资产Sub-total 小計Current Assets 非流动资产Inventories of properties 物业存货Other inventories 其它存货Debtors, deposits and prepayments 应收贸易及其它应收款Amount due from holding company 应收控股公司Amount due from fellow subsidiary 应收联属公司Amounts due from subsidiaries 应收子公司Amounts due from JCE / associates 应收合营公司/ 联营公司Amounts due from related companies 应收关连公司Amounts due from minority shareholders 应收少股东Amount due from shareholders 應收股東款Investments in securities (current assets) 证券投资Prepaid tax 预付税款Bank deposits, pledged 银行存款(抵押) Bank balances, deposits and cash 银行结余及现金Sub-total 流动资产小計Current Liabilities 流动负债Trade and other payables 应付贸易及其它应收款Sales deposits received 销售定金Amounts due to subsidiaries 应付子公司Amounts due to immediate holding 应付控股公司Amounts due to fellow subsidiaries 应付联属公司Amount due to JCE/associates 应付合营公司/ 联营公司Amounts due to related companies 应付关连公司Amount due to shareholders 应付股东款Amount due to minority shareholders 应付少股东Bank borrowings, due within one year 银行借款(一年内) Other borrowings, due within one year 其它借款(一年内) Income tax payable 应付所得税Sub-total 小計Capital and Reserves 资本及储备Paid-up capital 资本Retained earnings b/f 年初未分配利润This year's profit 本年度纯利Dividend 股息Reserve appropriation 利润分配-提取储备基金Statutory reserve 法定储备Capital reserves 资本公积-股权投资准备Property revaluation reserve 投资物业重估储备Sub-total 所有者权益小計Minority interests 少股东权益Non-Current Liabilities 非流动负债Bank borrowings, due after one year 银行借款(一年以上) Other borrowings, due after one year 其它借款(一年以上) Long term payables 长期应付款Deferred taxation 递延税款Sub-total 小計2.INCOME STATEMENT 2.损益表英文中文Turnover 营业收入Business Tax 主营业务税金及附加Cost of sales 营业成本经营毛利Gross MarginOther operating income 其它业务收入Interest Income 利息收入Gain from investment in securites 投资收益Change in fair value of investment properties 投资物业公平价值之溢利Other operating expenses 其它业务支出Selling expenses 营业费用Administrative expenses 管理费用Provision on investment in securities 持有作买卖之投资公平价值之溢利Finance costs 财务费用Share of results of jointly controlled entities 应占合营公司业绩Taxation 税项Minority interests 少股东损益This year's (profit) loss 本年度利纯3.CASH-FLOWSTATEMENT 3.现金流量表英文中文Operating activities: 经营活动Profit before tax 稅前經營溢利Adjustment:- 調整:- Share of result of jointly controlled entities 应占共同控制公司业绩Depreciation 折舊Allowance for doubtful debts （补贴拨回），呆坏帐补贴Change in fair value of investment properties 投资物业公平价值之溢利Change in fair value of investments held for trading 持有作买卖之投资之公平价值溢利interest received 利息收入Finance costs 财务费用Impairment loss on goodwill of JCE 共同控制公司之商誉减值损失Impairment loss on goodwill arising on acquisition of 增持予附属公司之权益导致商誉减值损失additional interest in subsidiaries 出售物业、厂房及设备之亏损（收益）Loss on disposal of PPE 持有作买卖之投资之亏损（收益）Gain on disposal of jointly controlled entities 出售一间共同控制公司之收益Write-back of trade payables 应付贸易账款拨回未計流動資金變動前之經營業務及現金流量Increase in inventories of properties 物业存货之减少（增加）Increase in other inventories 其它存货之减少（增加）Increase in trade and other receivables 应收贸易及其它款项之增加Increase in investments held for trading 持有作买卖之投资的减少（增加）Increase in trade and other payables 应付贸易及其它账款之增加（减少）Increase in sales deposits received 销售定金之增加（减少）Cash generated from operation 經營業務產生之現金Dividend received 已收股息Tax paid- income tax 已付所得稅Tax paid- land value added tax 已付土地增值稅Refund of tax 所得稅退回Net cash inflow generated from operation 經營業務之現金流量淨額投资业务Interest received 利息收入Purchase of property, plant and equipment 购置物业，厂房及设备Proceeds from disposal of property, plant and equipment 出售物业，厂房及设备之收入附属公司收购[size=+0] Acquisition of additional interest in sub 增持予附属公司之权益Net cash from disposal of a subsidiary 出售一间附属公司之净现金收入[size=+0]Cash received on disposal of a JCE 出售一间共同控制公司之实收现金Dividend received from a JCE 收到一间共同控制公司的股息Repayment from related companies 来自关联公司的（预付款）还款Advances to JCE 向共同控制公司支付的预付款Capital contributions to JCE 向共同控制公司出资Net cash from investing activities 源自投资之现金净值Financing activities 融資業務Capital contribution from minority shareholders 小股东投入资本Decrease in amounts due to related companies 应付关联公司款额之减少Increase in amounts due to shareholders 应付股东款项之增加Increase in amounts due to JCE 应付共同控制公司款项之增加（减少）New bank loans raised 新筹集银行贷款Repayment of bank loans 偿还银行贷款Repayment of other borrowings 偿还其它借款Interest paid 已付股息Dividend paid 已付利息Net cash from financing activities 融資業務小计Net increase/ (decrease) in cash & cash equivalent 現金及等同現金項目之變動Net increase/ (decrease) in cash & cash equivalents 現金及等同現金項目之變動Cash & cash equivalent at 1 January 現金及等同現金項目承上年度Cash & cash equivalent at 30 November 結轉現金及等同現金項目Analysis of the balance of cash and cash equivalents 現金及等同現金項目的分析Bank balances and cash 銀行結存及現金/sycc1/kjcs/200804/58.html会计科目中英对照表1001 现金Cash on hand1002 银行存款Cash in bank1009 其他货币资金Other monetary fund100901 外埠存款Deposit in other cities100902 银行本票Cashier's cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用保证金Deposit to creditor100906 存出投资款Cash in investing account1101 短期投资Short-term investments110101 股票Short-term stock investments 110102 债券Short-term bond investments 110203 基金Short-term fund investments 110110 其他Other short-term investments1102 短期投资跌价准备Provision for loss on decline in value of short-term investments1111 应收票据Notes receivable1121 应收股利Dividends receivable1131 应收账款Accounts receivable1133 其他应收款Other receivable1141 坏账准备Provision for bad debts1151 预付账款Advance to suppliers1161 应收补贴款Subsidy receivable1201 物资采购Materials purchased1211 原材料Raw materials1221 包装物Containers1231 低值易耗品Low cost and short lived articles1232 材料成本差异Cost variances of material1241 自制半成品Semi-finished products1243 库存商品Merchandise inventory1244 商品进销差价Margin between selling and purchasing price on merchandise 1251 委托加工物资Material on consignment for further processing1261 委托代销商品Goods on consignment- out1271 受托代销商品Goods on consignment-in1281 存货跌价准备Provision for impairment of inventories1291 分期收款发出商品Goods on installment sales1301 待摊费用Prepaid expense1401 长期股权投资Long-term equity investments 140101 股票投资Long-term stock investments 140102 其他股权投资Other long-term equity investments 1402 长期债权投资Long-term debt investments 140201 债券投资Long-term bond investments 140202 其他债权投资Other long-term debt investments1421 长期投资减值准备Provision for impairment of long-term investments1431 委托贷款Entrusted loan143101 本金Principal of entrusted loan 143102 利息Interest of entrusted loan 143103 减值准备Provision for impairment of entrusted loan 1501 固定资产Fixed assets-cost1502 累计折旧Accumulated depreciation1505 固定资产减值准备Provision for impairment of fixed assets1601 工程物资Construction material 160101 专用材料Specific purpose materials 160102 专用设备Specific purpose equipments 160103 预付大型设备款Prepayments for major equipments160104 为生产准备的工具及器具Tools and instruments prepared for production1603 在建工程Construction in process1605 在建工程减值准备Provision for impairment of construction in process1701 固定资产清理Disposal of fixed assets1801 无形资产Intangible assets1815 未确认融资费用Unrecognized financing charges 1901 长期待摊费用Long-term deferred expenses 1911 待处理财产损溢Profit & loss of assets pending disposal191101 待处理流动资产损溢Profit & loss of current-assets pending disposal191102 待处理固定资产损溢Profit & loss of fixed assets pending disposal2101 短期借款Short-term loans2111 应付票据Notes payable2121 应付账款Accounts payable 2131 预收账款Advance from customers 2141 代销商品款Accounts of consigned goods 2151 应付工资Wages payable2153 应付福利费Welfare payable 2161 应付股利Dividends payable 2171 应交税金Taxes payable 217101 应交增值税Value added tax payable 21710101 进项税额Input VAT 21710102 已交税金Payment of VAT 21710103 转出未交增值税Outgoing of unpaid VAT 21710104 减免税款VAT relief 21710105 销项税额Output VAT 21710106 出口退税Refund of VAT for export 21710107 进项税额转出Outgoing of input VAT21710108 出口抵减内销产品应纳税额Merchandise VAT from expert to domestic sale21710109 转出多交增值税Outgoing of over-paid VAT 217102 未交增值税Unpaid VAT217103 应交营业税Business tax payable 217104 应交消费税Consumer tax payable 217105 应交资源税Tax on natural resources payable 217106 应交所得税Income tax payable 217107 应交土地增值税Land appreciation tax payable217108 应交城市维护建设税Urban maintenance and construction tax payable217109 应交房产税Real estate tax payable 217110 应交土地使用税Land use tax payable 217111 应交车船使用税Vehicle and vessel usage tax payable 217112 应交个人所得税Personal income tax payable 2176 其他应交款Other fund payable2181 其他应付款Other payables2191 预提费用Accrued expenses2201 待转资产价值Pending transfer value of assets 2211 预计负债Estimable liabilities2301 长期借款Long-term loans2311 应付债券Bonds payable231101 债券面值Par value of bond231102 债券溢价Bond premium231103 债券折价Bond discount231104 应计利息Accrued bond interest2321 长期应付款Long-term payable2331 专项应付款Specific account payable2341 递延税款Deferred tax3101 实收资本(或股本）Paid-in capital（or share capital)3103 已归还投资Retired capital 3111 资本公积Capital reserve311101 资本（或股本）溢价Capital (or share capital) premium311102 接受捐赠非现金资产准备Restricted capital reserve of non-cash assets donation received311103 接受现金捐赠Reserve of cash donation received 311104 股权投资准备Restricted capital reserve of equity investments 311105 拨款转入Government grants received311106 外币资本折算差额Foreign currency capital conversion difference311107 其他资本公积Other capital reserve 3121 盈余公积Surplus reserve 312101 法定盈余公积Statutory surplus reserve 312102 任意盈余公积Discretionary earning surplus 312103 法定公益金Statutory public welfare fund 312104 储备基金Reserve fund 312105 企业发展基金Enterprise development fund 312106 利润归还投资Profit return for investment 3131 本年利润Profit & loss summary 3141 利润分配Distribution profit 314101 其他转入Other adjustments314102 提取法定盈余公积金Extract for statutory surplus reserve314103 提取法定公益金Extract for statutory public welfare fund 314104 提取储备基金Extract for reserve fund314105 提取企业发展基金Extract for enterprise development fund314106 提取职工奖励及福利基金Extract for staff bonus and welfare fund314107 利润归还投资Profit return of capital invested 314108 应付优先股股利Preference share dividend payable314109 提取任意盈余公积Extract for discretionary earning surplus314110 应付普通股股利Ordinary share dividend payable314111转作资本（或股本）的普通股股利Ordinary share dividend transfer to capital (or share)314115 未分配利润Undistributed profit 4101 生产成本Cost of production410101 基本生产成本Basic production cost 410102 辅助生产成本Auxiliary production cost 4105 制造费用Manufacturing overheads 4107 劳务成本Labor cost5101 主营业务收入Sales revenue5102 其他业务收入Revenues from other operations 5201 投资收益Investment income5203 补贴收入Subsidy income5301 营业外收入Non-operating profit 5401 主营业务成本Cost of sales5402 主营业务税金及附加Sales tax5405 其他业务支出Cost of other operations5501 营业费用Operating expenses5502 管理费用General and administrative expenses 5503 财务费用Financial expenses5601 营业外支出Non-operating expenses5701 所得税Income tax5801 以前年度损益调整Prior period profit & loss adjustment。
会计报表及会计科目中英文
会计报表及会计科目中英文会计报表及会计科目（中英文）Balance Sheets 资产负债表Non-Current Assets 非流动资产Property, plant and equipment 物业, 厂房及设备Investment properties 投资物业Intangible assets 无形资产Property held for development 待发展物业Investment in subsidiaries 投资子公司Interests in jointly controlled entities 投资合营公司Interests in associate 投资联营公司Investment in securities (non current assets) 证券投资Deferred taxation 递延税项资产Sub-total 小計Current Assets 非流动资产Inventories of properties 物业存货Other inventories 其它存货Debtors, deposits and prepayments 应收贸易及其它应收款Amount due from holding company 应收控股公司Amount due from fellow subsidiary 应收联属公司Amounts due from subsidiaries 应收子公司Amounts due from JCE / associates 应收合营公司/ 联营公司Amounts due from related companies 应收关连公司Amounts due from minority shareholders 应收少股东Amount due from shareholders 應收股東款Investments in securities (current assets) 证券投资Prepaid tax 预付税款Bank deposits, pledged 银行存款(抵押)Bank balances, deposits and cash 银行结余及现金Sub-total 流动资产小計Current Liabilities 流动负债Trade and other payables 应付贸易及其它应收款Sales deposits received 销售定金Amounts due to subsidiaries 应付子公司Amounts due to immediate holding 应付控股公司Amounts due to fellow subsidiaries 应付联属公司Amount due to JCE/associates 应付合营公司/ 联营公司Amounts due to related companies 应付关连公司Amount due to shareholders 应付股东款Amount due to minority shareholders 应付少股东Bank borrowings, due within one year 银行借款(一年内)Other borrowings, due within one year 其它借款(一年内)Income tax payable 应付所得税Sub-total 小計Capital and Reserves 资本及储备Paid-up capital 资本Retained earnings b/f 年初未分配利润This year's profit 本年度纯利Dividend 股息Reserve appropriation 利润分配-提取储备基金Statutory reserve 法定储备Capital reserves 资本公积-股权投资准备Property revaluation reserve 投资物业重估储备Sub-total 所有者权益小計Minority interests 少股东权益Non-Current Liabilities 非流动负债Bank borrowings, due after one year 银行借款(一年以上)Other borrowings, due after one year 其它借款(一年以上)Long term payables 长期应付款Deferred taxation 递延税款Sub-total 小計INCOME STATEMENT 损益表Turnover 营业收入Business Tax 主营业务税金及附加Cost of sales 营业成本Gross Margin 经营毛利Other operating income 其它业务收入Interest Income 利息收入Gain from investment in securites 投资收益Change in fair value of investment properties 投资物业公平价值之溢利Other operating expenses 其它业务支出Selling expenses 营业费用Administrative expenses 管理费用Provision on investment in securities 持有作买卖之投资公平价值之溢利Finance costs 财务费用Share of results of jointly controlled entities 应占合营公司业绩Taxation 税项Minority interests 少股东损益This year's (profit) loss 本年度利纯CASH-FLOWSTATEMENT现金流量表Operating activities: 经营活动Profit before tax 稅前經營溢利Adjustment:- 調整:-Share of result of jointly controlled entities 应占共同控制公司业绩Depreciation 折舊Allowance for doubtful debts （补贴拨回），呆坏帐补贴Change in fair value of investment properties 投资物业公平价值之溢利Change in fair value of investments held for trading 持有作买卖之投资之公平价值溢利interest received 利息收入Finance costs 财务费用Impairment loss on goodwill of JCE 共同控制公司之商誉减值损失Impairment loss on goodwill arising on acquisition of 增持予附属公司之权益导致商誉减值损失additional interest in subsidiaries 出售物业、厂房及设备之亏损（收益）Loss on disposal of PPE 持有作买卖之投资之亏损（收益）Gain on disposal of jointly controlled entities 出售一间共同控制公司之收益Write-back of trade payables 应付贸易账款拨回未計流動資金變動前之經營業務及現金流量Increase in inventories of properties 物业存货之减少（增加）Increase in other inventories 其它存货之减少（增加）Increase in trade and other receivables 应收贸易及其它款项之增加Increase in investments held for trading 持有作买卖之投资的减少（增加）Increase in trade and other payables 应付贸易及其它账款之增加（减少）Increase in sales deposits received 销售定金之增加（减少）Cash generated from operation 經營業務產生之現金Dividend received 已收股息Tax paid- income tax 已付所得稅Tax paid- land value added tax 已付土地增值稅Refund of tax 所得稅退回Net cash inflow generated from operation 經營業務之現金流量淨額投资业务Interest received 利息收入Purchase of property, plant and equipment 购置物业，厂房及设备Proceeds from disposal of property, plant and equipment 出售物业，厂房及设备之收入附属公司收购[size=+0]Acquisition of additional interest in sub 增持予附属公司之权益Net cash from disposal of a subsidiary 出售一间附属公司之净现金收入[size=+0] Cash received on disposal of a JCE 出售一间共同控制公司之实收现金Dividend received from a JCE 收到一间共同控制公司的股息Repayment from related companies 来自关联公司的（预付款）还款Advances to JCE 向共同控制公司支付的预付款Capital contributions to JCE 向共同控制公司出资Net cash from investing activities 源自投资之现金净值Financing activities 融資業務Capital contribution from minority shareholders 小股东投入资本Decrease in amounts due to related companies 应付关联公司款额之减少Increase in amounts due to shareholders 应付股东款项之增加Increase in amounts due to JCE 应付共同控制公司款项之增加（减少）New bank loans raised 新筹集银行贷款Repayment of bank loans 偿还银行贷款Repayment of other borrowings 偿还其它借款Interest paid 已付股息Dividend paid 已付利息Net cash from financing activities 融資業務小计Net increase/ (decrease) in cash & cash equivalent 現金及等同現金項目之變動Net increase/ (decrease) in cash & cash equivalents 現金及等同現金項目之變動Cash & cash equivalent at 1 January 現金及等同現金項目承上年度Cash & cash equivalent at 30 November 結轉現金及等同現金項目Analysis of the balance of cash and cash equivalents 現金及等同現金項目的分析Bank balances and cash 銀行結存及現金。
{财务管理财务会计}会计科目中英文对照
{财务管理财务会计}会计科目中英文对照abuse滥用职权abuseoftaxshelter滥用避税项目ACCA特许公认会计师公会acceleratedcostrecoverysystem加速成本收回制度accelerateddepreciationmethod加速折旧法,快速折旧法accelerationclause加速偿付条款,提前偿付条款acceptance①承兑②已承兑票据③验收acceptancebill承兑票据acceptanceregister承兑票据登记簿acceptancesampling验收抽样accesstime存取时间acmodation融通acmodationbill融通票据acmodationendorsement融通背书account①账户,会计科目②账簿,报表③账目,账项④记账accountability经营责任,会计责任accountabilityunit责任单位Accountancy《会计》杂志accountancy会计accountant会计员,会计师accountantgeneral会计主任,总会计accountingincharge主管会计师accountant,slegalliability会计师的法律责任accountant,sreport会计师报告accountant,sresponsibility会计师职责accountform账户式,账式accounting①会计②会计学accountingassumption会计假定,会计假设accountingbasis会计基准,会计基本方法accountingchanges会计变更accountingconcept会计概念accountingcontrol会计控制accountingconvention会计常规,会计惯例accountingcorporation会计公司accountingcycle会计循环accountingdata会计数据accountingdoctrine会计信条accountingdocument会计凭证accountingelements会计要素accountingentity会计主体,会计个体accountingentry会计分录accountingequation会计等式accountingevent会计事项accountingexposure会计暴露,会计暴露风险accountingfirm会计事务所AccountingHallofFame会计名人堂accountingharmonization会计协调化accountingidentity会计恒等式accountingine会计收益accountinginformation会计信息accountinginformationsystem会计信息系统accountinginternationalization会计国际化accountingjournals会计杂志accountinglegislation会计法规accountingmanual会计手册accountingobjective会计目标accountingperiod会计期accountingpolicies会计政策accountingpostulate会计假设accountingpractice会计实务accountingprinciple会计原则AccountingPrincipleBoard会计原则委员会accountingprocedures会计程序accountingprofession会计职业,会计专业accountingrateofreturn会计收益率accountingrecords会计记录,会计簿籍AccountingReview《会计评论》accountingrules会计规则AccountingSeriesRelease《会计公告文件》accountingservice会计服务accountingsoftware会计软件accountingstandard会计标准,会计准则accountingstandardization会计标准化AccountingStandardsBoard会计准则委员会(英) AccountingStandardsCommittee会计准则委员会(英) accountingsystem①会计制度②会计系统accountingtechnique会计技术accountingtheory会计理论accountingtransaction会计业务,会计账务AccountingTrendandTechniques《会计趋势和会计技术》accountingunit会计单位accountingvaluation会计计价accountingyear会计年度accounts会计账簿,会计报表accountsales承销清单,承销报告单accountspayable应付账款accountsreceivable应收账款accountsreceivableagingschedule应收账款账龄分析表accountsreceivableassigned已转让应收账款accountsreceivablecollectionperiod应收账款收款期accountsreceivablediscounted已贴现应收账款accountsreceivablefinancing应收账款筹资,应收账款融资accountsreceivablemanagement应收账款管理accountsreceivableturnover应收账款周转率,应收账款周转次数accretion增殖accrualbasisaccounting应计制会计,权责发生制会计accruedasset应计资产accruedexpense应计费用accruedliability应计负债accruedrevenue应计收入accumulateddepreciation累计折旧accumulateddividend累计股利accumulatedearningstax累积盈余税,累积收益税accumulation累积,累计acidtestratio酸性试验比率acquiredpany被盘购公司,被兼并公司acquisition购置,盘购acquisitionaccounting盘购会计acquisitioncost购置成本acquisitiondecision购置决策acquisitionexcess盘购超支acquisitionsurplus盘购盈余across-the-board全面调整ACT预交公司税act法案,法规action起诉,诉讼activeaccount活动账户activeassets活动资产activity业务活动,作业activityaccount作业账户activityaccounting作业会计activityratio业务活动比率activityvariance业务活动量差异actofbankruptcy破产法actofpany公司法actofGod天灾,不可抗力actualcapital实际资本actualvalue实际价值actualwage实际工资addedvalue增值addedvaluestatement增值表addedvaluetax增值税addition增置,扩建additionaldepreciation附加折旧,补提折旧additionalpaid-incapital附加实缴资本additionaltax附加税adequatedisclosure充分披露adjunctaccount附加账户adjustable-ratebond可调整利率债券adjustedgrossine调整后收益总额,调整后所得总额adjustedtrialbalance调整后试算表adjustingentry调整分录adjustment调整adjustmentaccount调整账户adjustmentbond调整债券administrativeaccounting行政管理会计administrativebudget行政管理预算administrativeexpense行政管理费用ADR资产折旧年限幅度advaloremtax从价税advance预付款,垫付款advancecorporationtax预交公司税advancesfromcustomers预收客户款advancetosuppliers预付货款adventure投机经营,短期经营adverseopinion反面意见,否定意见adversevariance不利差异,逆差advisoryservices咨询服务affiliatedpany联营公司affiliation联营afterclosingtrialbalance结账后试算表aftercost售后成本afterdate出票后兑付aftersight见票后兑付after-tax税后AGA政府会计师联合会age寿命,账龄,资产使用年限ageallowance年龄减免ageanalysis账龄分析agency代理,代理关系agencymission代理佣金agencyfund代管基金agenda议事日程,备忘录agent代理商,代理人aggregatebalancesheet合并资产负债表aggregateinestatement合并损益表AGI调整后收益总额,调整后所得总额agingofaccountsreceivable应收账款账龄分析agingschedule账龄表agio贴水,折价agiotage汇兑业务,兑换业务AGM年度股东大会agreement协议agreementofpartnership合伙协议AICPA美国注册公共会计师协会AIS会计信息系统allcapitalearningsrate资本总额收益率all-inclusiveineconcept总括收益概念allocation分摊,分配allocationcriteria分配标准allotment①分配,拨付②分配数,拨付数allowance①备抵②折让③津贴allowanceforbaddebts呆账备抵allowancefordepreciation折旧备抵账户allowancemethod备抵法all-purposefinancialstatement通用财务报表,通用会计报表alpharisk阿尔法风险,第一种审计风险alteredcheck涂改支票alternativeaccountingmethods可选择性会计方法alternativeproposals替代方案,备选方案amalgamation企业合并AmericanAccountingAssociation美国会计学会Americandepositoryreceipts美国银行证券存单,美国银行证券托存收据AmericanInstituteofCertifiedPublicAccountants美国注册会计师协会,美国注册公共会计师协会Americanoption美式期权AmericanStockExchange美国股票交易所amortization①摊销②摊还amortizedcost摊余成本amount金额,合计amountdiffer金额不符amountdue到期金额amountof1dollar1元的本利和analysis分析analyst分析师analyticalreview分析性检查annualaudit年度审计annualclosing年度结账annualgeneralmeeting年度股东大会annualize按年折算annualizednetpresentvalue折算年度净现值annualreport年度报告annuity年金annuitydue期初年金annuityinadvance预付年金annuityinarrears迟付年金annuitymethodofdepreciation年金折旧法antedate填早日期anticipation预计,预列anti-dilutionclause防止稀释条款anti-pollutioninvestment消除污染投资anti-profiteeringtax反暴利税anti-taxavoidance反避税anti-trustlegislation反拖拉斯立法A/P应付账款APB会计原则委员会APBOpinion《会计原则委员会意见书》Application申请,申请书appliedoverhead已分配间接费用appraisal估价appraisalcapital评估资本appraisalsurplus估价盈余appraiser估价员,估价师appreciation增值appropriatedretainedearnings已拨定留存收益,已指定用途留存收益appropriation拨款,指拨经费appropriationaccount①拨款账户②留存收益分配账户appropriationbudget拨款预算approval核定,审批approvedaccount核定账户approvedbond核定债券A/R应收账款arbitrage套利,套汇arbitragetransaction套利业务,套汇业务arbitration仲裁,公断arithmeticalerror算术误差arm,s-lengthprice正常价格,公正价格arm,s-lengthtransaction一臂之隔交易,正常交易ARR会计收益率arrears①拖欠,欠款②迟付arrestment财产扣押AuthurAndersonCo.约瑟?安德森会计师事务所,安达信会计师事务所article文件条文,合同条款articlesofincorporation公司章程articlesofpartnership合伙契约articulate环接articulatedconcept环接观念artificialintelligence人工智能ASB审计准则委员会ASE美国股票交易所AsianDevelopmentBank亚洲开发银行Asiandollar亚洲美元askingprice索价,卖方报价assessedvalue估定价值assessment①估定,查定②特别税捐,特别摊派税捐asset资产assetcover资产担保,资产保证assetdepreciationrange资产折旧年限幅度asset-liabilityview资产—负债观念assetquality资产质量assetretirement资产退役,资产报废assetrevaluation资产重估价assetstripping资产剥离,资产拆卖assetstructure资产结构assetturnover资产周转率assetvaluation资产计价assignmentofaccountsreceivable应收账款转让associatedpany联属公司,附属公司AssociationofGovernmentAccounting政府会计师协会assumedliability承担债务,承付债务AT税后atcost按成本atpar按票面额,平价atsight见票兑付,即期兑付attachedaccount被查封账户attachment扣押,查封attest证明,验证attestation证明书,鉴定书audit审核,审计auditability可审核性auditmittee审计委员会auditcoverage审计范围auditedfinancialstatement审定财务报表,审定会计报表auditevidence审计证据,审计凭证AuditGuides《审计指南》auditing①审计②审计学auditingprocedure审计程序auditingprocess审计过程auditingstandard审计标准,审计准则AuditingStandardsBoard审计准则委员会Auditor审计员,审计师auditorgeneral审计主任,总审计auditor,slegalliability审计师法律责任auditor,sopinion审计师意见书auditor,sreport审计师报告,查账报告auditprogram审计工作计划auditreport审计报告auditrisk审计风险auditsampling审计抽样auditsoftware审计软件audittest审计抽查audittrail审计脉络,审计线索auditworkingpaper审计工作底稿authorizedcapitalstock核定股本,法定股本automatedclearinghouse自动票据交换所automatedtellermachine自动取款机automatictransferservice自动转账服务availableasset可用资产availableinventory可用存货averagebalance平均余额averagecollectionperiod平均收款期averagecost平均成本average-costmethod平均成本法averageinventory平均存货,平均库存averagelife平均寿命,平均使用年限averagepaymentperiod(ofaccountspayable)应付账款平均付款期averagerateofreturn平均收益率averages股票价格平均指数avoidablecost可避免成本backcharge欠费费用backdate倒填日期,填早日期backedbill背书票据back-endload后期负担backer①票据担保人②财务支持人backlogdepreciation欠提折旧backorder欠交订货backpay欠付工资backtax欠交税款back-to-backcredit对开信用证back-to-backloan对销贷款backwardation倒价backwardintegration逆向合并badcheck空头支票baddebt呆账,呆账账户baddebtaccount呆账账户baddebtexpense呆账费用baddebtratio呆账比率baddebtrecovery呆账收回bailment寄销,寄托bailout抽资bailoutperiod投资返还期balance①余额②平衡balancebudget平衡预算balancedue结欠余额balancefund平衡基金balanceofaccount账户余额balanceofpayment国际收支差额balanceofretainedearnings留存收益余额balancesheet资产负债表balancesheetaccount资产负债表账户balancesheetanalysis资产负债表分析balancesheetaudit资产负债表审计balancesheetdate结账日期balancesheetratio资产负债表比率balancesheettotal资产负债表总额balloonpayment漂浮式付款bank银行bank(er,s)acceptance银行承兑,银行承兑汇票bankbalance银行存款余额bankbook存折bankcharge银行手续费bankcheckingaccount银行支票账户,银行活期存款账户bankconfirmation银行证明信函bankcredit银行信用,银行信贷bankcustody银行保险库bankdraft银行汇票banker①银行家②银行bankfailure银行倒闭bankloan银行贷款bankoverdraft银行透支bankreconciliationstatement银行对账单,银行存款调节表bankreference银行征信信函bankrun银行挤兑bankruptcy破产bankruptcyact破产法bankruptcycost破产成本bankruptcycourt破产法院bankruptcyprediction破产判断BankruptcyReformActof8年破产改革法banktransfer银行汇兑业务,银行转账业务bargain①合同,谈判②廉价货bargainmoney定金bargainpurchaseoption承租人优先购置权bargainrenewedoption承租人优先续租权bargainsale廉价销售barometers经济晴雨表,经济指标barometersstock晴雨表股票barter以货易货bartertransaction易货业务base基数baseperiod基期baseprice基价baserate基础利率basestock基础存量BASIC基础语言basicearningspershare每股基础收益basis基准basisofaccounting会计基准,会计方法basisoftaxation计税基准basispoint基点basketpurchase整套采购,总价采购batchcosting分批成本计算法batchprocessing分批处理,分批数据处理B/D过次页B/E汇票BEanalysis损益分界分析,保本分析bear①承担,负担②卖空者,空头bearer持票人bearerbond不记名债券bearerdraft不记名汇票bearinterest附息,负担利息bearmarket熊市,下跌行情bearsqueeze榨空头beatingthemarket战胜股市before-separationcost分离前成本before-taxine税前收益BeginnersAll-purposeSymbolicInstructionCode基础语言,初学者通用符号指令语言beginningbalance期初余额beginninginventory期初存货bellwethersecurity领头证券,龙头证券belowpar低于票面价值belowtheline线下项目beneficialinterest受益人权益beneficialowner受益权人beneficiary受益人,受款人,受赔人benefit①效益,利益②福利金,津贴benefit-costanalysis效益成本分析benefit-costratio效益成本比率benefitfund福利基金benefitinkind实物福利benefitsystem职工福利制度best-effortsagreement证券尽力推销协议betacoefficient贝塔系数betarisk贝塔风险,第二种类型误差betterment改造投资,改造工程投资B/F余额承前Bias偏差,偏向性bid①买价②投标bidbond投标保证金bidprice①买方出价,买价②投标价格bigbath巨额冲销BigBoard大证券交易所BigFive五大会计师事务所bill①汇票,票据②通知单,清单③账单,发货票billing开发票,开账单billingclerk开票员billofentry报关单billofexchange汇票billoflading提货单,提单billofmaterials用料单billofsales销货清单,卖据billspayable应付票据billsreceivable应收票据B/L提货单blackmarket黑市blackmoney黑钱blankbilloflading不记名提货单blankcheck空白支票blankendorsement不记名背书blanketmortgage总括抵押blanketorder总括订货单blanketprice总括价格blindentry失实分录,未加说明的分录blindpurchase盲目采购blue-chip蓝筹码股票,热门股票blue-skylaws蓝天法,股票发行控制法boardchairman董事长boardminutes董事会会议记录boardofdirectors董事会boardoftrade同业公会,商会bond①债券②保证书,保证金③忠诚保证bondconversion债券兑换bonddiscount债券折价bondedgoods保税货物bondedwarehouse保税仓库bondfinancing债券筹资bondholder债券持有人bondindenture债券信托契约,债券契约bondingpany忠诚担保公司bondissuecost债券发行成本bondpremium债券溢价bondrating评定债券等级bondsoutstanding流通在外债券,未偿付债券bondspayable应付公司债券bondyield债券收益率bonus奖金,红利bonusissue发行红利股book①账簿②账面的③记账bookaudit账簿审计bookbalance账面余额bookinventory账面存货,账面盘存bookkeeper簿记员,记账员bookkeeping①簿记,记账②簿记学bookoffinalentry终结分录账簿bookoforginalentry原始分录账簿bookprofit账面利润,账面盈利bookrateofreturn账面收益率booksofaccounts账簿bookvalue账面价值bookvaluepershare每股账面价值boot补价borrowing借贷,借款borrowingpower借款能力bottomline损益表底线,最终财务成果B/R应收票据branch分支机构,分店branchaccounting分支机构会计,分店会计branchcurrentaccount分支机构往来账户,分店往来账户branchledger分支机构分类账brandname牌号名称,商标名称breachofcontract违约,违反合同breachoftrust违反信托breakdown分解,按细目分类break-evenanalysis损益分界分析,损益平衡分析break-evenchart损益分界图表,损益平衡图表break-evenpoint损益分界点,损益平衡点break-upvalue拆卖价值bribesandkickbacks贿赂和回扣bridgingloan过渡性贷款BritishAccountingAssociation英国会计学会broker经纪人brokerage经纪人佣金broughtdown入次页,过次页broughtforward承前页budget预算budgetarycontrol预算控制budgetdecision预算决策bugeting预算编制budgetmanagement预算管理budgetvariance预算差异bufferstock保险库存,缓冲存货bull①买空②买空者,多头bullion金银块,金银条bullmarket牛市,涨市burden间接费用burdenrate间接费用率business①商业,工商业②企业③经营,营业businessaccounting企业会计businessbarometer工商业指标businessbination企业合并businesscycle商业周期,商业循环businessenvironment企业环境businessfailure经营失败businessine企业收益,营业收益businessrisk经营风险,营业风险businesssegment企业分部businesstransaction企业交易,营业业务businesstrust企业经营信托buyandholddecision购入和持存决策buyer,scredit买方信贷buyingexpense进货费用buyout收购股权,收购控制股权buyover收买,贿赂bylaws公司章程细则by-product副产品CA特许会计师cabletransfer电汇calculation计算calculator计算器calendaryear日历年度call①期前偿还,期前兑回②催交股款③买方期权callablebond可提前兑回债券callablepreferredstock可提前兑回优先股callloan活期拆放贷款calloption股票购买期权callpremium提前兑回溢价callprice提前兑回价格callprovision提前兑回条款cancelablelease可取消租约多年企业管理咨询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会计术语中英文对照
成本会计直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance)在产品计价（work-in-process costing）联产品成本计算（joint products costing)生产成本汇总程序（accumulation process of procluction cost）制造费用差异（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（cost curve)农业生产成本（agriculture production cost)原始成本和重置成本(original cost and replacement cost）工程施工成本直接成本与间接成本(direct cost and indirect cost）可控成本（controllable cost）制造费用分配(manufacturing expenses allocation）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation)期间,费用成本控制程序（procedure of cost control）成本记录(cost entry，cost recorder cost agenda）成本计算分批法（job costing method)成本计算分步法直接人工成本差异（direct labor variance）成本控制方法(cost control method）内河运输成本生产费用要素(elements of production expenses)历史成本与未来成本（historical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期(cost period）平均成本与个别成本(avorage cost and individual cost）跨期摊提费用分配(inter—period expenses allocation）计划成本（planned cost)数量差异（quantity variance）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost)成本控制标准(standard of cost control）副产品成本计算（by—product costing）责任成本(responsibility cost)生产损失核算（production loss accounting）生产成本(production cost）预计成本(predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs) 决策成本(cost of decision making)成本计算品种法（category costing method）在产品成本（work-in—process cost）工厂成本（factory cost）成本考核(cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach)约当产量比例法(equivalent units method)原始记录（original record）可比产品成本分析（general product cost analysis)成本计算方法(costing method）成本计算对象(costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost) 成本计划（cost plan)成本会计(cost accounting）成本核算原则（principle of costing)成本核算程序（cost accounting qrocedures)成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配(ocst allocation)成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment)成本差异（cost variance）成本报告(costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices)产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划(the plan of product costs）产品成本（product cost）初级会计汇总原始凭证(cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿(working paper)复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录(compound entry）划线更正法(correction by drawing a straight ling）汇总原始凭证(cumulative source document)会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法(correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting)会计分录（accounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book)集合分配账户(clearing accounts)计价对比账户（matching accounts）记账方法(bookkeeping methods）记账规则（recording rules）记账凭证(voucher）记账凭证核算形式（Bookkeeping proced ureusing vouchers)记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary) 简单分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit—credit bookkeeping）通用日记账核算形式(bookkeeping procedure using general journal）外来原始凭证（source document from outside)现金日记账（cash journal）虚账户（nominal accounts）序时账簿(book of chronological entry）一次凭证（single—record document）银行存款日记账(deposit journal）永续盘存制(perpetual inventory system)原始凭证（source document)暂记账户（suspense accounts）增减记账法（increase—decrease bookkeeping)债权结算账户（accounts for settlement of claim)债权债务结算账户(accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit—credit relationship）账项调整（adjustment of account)专用记账凭证(special—purpose voucher)转回分录（reversing entry）资金来源账户(accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document)总分类账簿（general ledger）总分类账户(general account）附加账户(adjunct accounts)付款凭证（payment voucher）分类账簿(ledger）中级会计固定资产(fixed assets）利润总额利益分配（profit distribution)应计费用（accrued expense）商标权（trademarks and tradenames)全部履行法净利润(net income）应付利润（profit payable）未分配利润收益债券（income bonds)货币资金利息资本化(capitalization of interests）公益金工程物资预付账款（advance to supplier）其他应收款(other receivables)现金（cash）预收账款公司债券发行（corporate bond floatation)应付工资(wages payable）实收资本（paid—in capital)盈余公积（surplus reserves）管理费用土地使用权股利(dividend）应交税金（taxes payable)流动资金负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment)专项资产【旧】专有技术（know—how）专营权（franchises)资本公积（capital reserves）资产负债表法资金占用和资金来源［旧］自然资源（natural resources）存货（inventory)车间经费【旧】偿债基金（sinking fund)长期应付款（long-term payables）长期投资（long—term investments）长期借款(long—term loans）长期负债(long—term liability of long-term debt) 财务费用（financing expenses)拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法(variable costing)比例履行法包装物版权（copyrights）高级会计期货交易市场(market of futures transaction）期货交易（futures transaction)举债经营融资租赁(leveraged lease)金融工具（financial instruments）企业集团（business qroup）年度报告(annual report）内部往来(transactions between home office and branches)合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow)合并价差(cost—book value differentials)合并会计报表（consolidated financial statements）购买法（purchase methed)企业整体价值（the value of an enterprise as a whole）权益结合法(pooling of interest method）期内所得税分摊(intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory)公司间的长期资产业务（intercompany transactions in long-term assets）名义货币保全（maintaining capital in units of money)基金论(the fund theory）功能性货币（functional currency）（美）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）合并财务状况变动表（consolidated statement of changes in financial poition）换算损益（translation gains or losses)举债经营收购（Leveraged buyouts，简称LBC）（美）母公司持股比例变动(change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法(comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation)买入汇率(buying rate）期货合约(futrues contract）混合合并（conglomeration）控投公司（holding company）股票指数期货（stock index futrues）横向销售(crosswise sale）固定汇率(fixed rate）纳税影响法(tax effect method）记账汇率(recording rate）横向合并（horizontal integration)合并前股利（preacquisition dividends）可变现净值（net realizable)企业合并会计(accounting for business combination）平仓盈亏（offset gain and loss）卖出汇率(selling rate）金融期货交易（financial futures transaction）会计利润(accounting income）合并损益表（consolidated income statement）公允价值(fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion)破产清算（bankrupcy liquidation）企业合并(business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income tax)个人财务报表(personal financial state—ments）（美）改组计划（reorganization plan)(美)改组（reorganization）复杂权益法（complex equity method）附属公司（associated company)负权人偿金(dividend)浮动汇率(floating rate）分支机构会计(accounting for branch）推定赎回损益(constructive gains and losses on bonds）推定赎回（constructive retirement）投机(spculation）贴水(discount）特定物价指数（specific price index）分支机构(branch）分期收款销货（installment sales)分次清算（installment liquidation）分部报告（segmental reporting)房地产收入（real estate revenue）房地产成本（cost of real setate）房地产(real estate）多种汇率法(multiply exchange rate)对境外实体的净投资（net investment in foreign entities）订量单位:（units of measurement）递延法（deffered method)当代理论（contemporary theory）单一汇率法（singal method)退休金（pension plan)退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币（foreign currency)外币业务（foreign currency transaction)吸收合并（merger）物价变动会计（accounting for price changes)无偿债能力（insolvency)完全合并(full consolidation）物价指数（price index）物价变动(price changes）完全应计法（full accrual method)物价总指数（general price index)外汇期货交易(foreign exchange frtrues transaction)下推会计（push—down accounting）(美）先折算后调整法（translation—remeasurement method)现行成本/稳值货币会计(current cost/general purchasing power accountin）现行成本（crurent cost）现行成本会计（current cost accounting)先调整后折算法(remeasurement—translation method)销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts)新合伙人入伙（admission of a new parther）向上销售(upstream sale)衍生金融工具(derivative financial instru—ments）销售式融资租赁（sales-type financing lease）向下销售(downstream sale）消费税(consumer tax）一笔交易观(one—transaction opinion)业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书(prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi—reorbganization)（美）资本保全(capital maintenance）资本化价值(capitalized value)资本因素（capital factor)资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation)出租人会计（accounting for leases-lessor)持有（产）损益(holding gains losses）持仓盈亏（opsition gain and loss)承租人会计（accounting for leases—leasee）成本回收法(cost recovery method）纵向合并(Vertical integration）综合变动(general change）子公司权益变动（change in ownership of a subsidiary) 子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计(fiduciary accounting）（美）财产税(property tax)部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁(leases）租金（rents）企业会计企业财务（business finance）期权市场(option market)期货市场(future market)可转让定期存单市场(negotiable CDmarket）货币市场（money market）黄金市场(gold market)国有独资公司股份有限公司(company limited by shares）股份两合公司（limited pactnership）公司（company)二级市场（security secondary market）独资企业（sole proprietorship）店头市场(over-the —counter—market)承兑市场(acceptance market）拆借市场（lending market）财务制度(financial regulations）财务政策（financial policy）财务预测（financial forecast)财务控制（financial control)金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management) 一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场(foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization)政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场(negotiable CDmarket）货币市场（money market)黄金市场(gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司(limited pactnership)公司（company）二级市场(security secondary market）独资企业(sole proprietorship)店头市场（over—the —counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度(financial regulations）财务政策（financial policy)财务预测(financial forecast）财务控制（financial control)金融市场（financial market）财务决策（financial decision)财务监督(financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织(organization of financial management）一级市场（security primary market）无限责任公司(company of unlimited liability）外汇市场（foreign exchange market)贴现市场（dixcount market)企业组织形式(forms of enterprise organization)事业单位会计(accounting for non—profit organizations)事业单位固定资产（fixed assets for non-profit organizations)事业单位固定基金（fixed funds non—profit organizations）事业单位负债（liabilities for non—profit organizations)事业单位对外投资(outside investments for non-profit organizations) 事业单位财务清算(liquidation of non—profit organization）上缴上级支出（payment to the higher authority)上级补助收入(grant from the higher authority）其他收入(miscellaneous gains）科学事业单位资产（scientific research instifutes’assets）科学事业单位支出（scientific research institutes’expenditures）科学事业单位预算（scientific research institutes’budgeting）科学事业单位收入(scientific research institutes'revenues）科学事业单位结余（scientific research institutes'surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）科学事业单位会计报表分析（scientific research institutes—analysis of accounting statements) 科学事业单位会计(sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes—cost maragement)科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure)基金预算收入(fund budget revenue）基金预算结余(surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产(colleges and universities assets）高等学校支出(colleges and universities expenditures）高等学校预算管理方式(budget management method of colleges and universities）高等学校收入(colleges and universities revenues)专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）专用基金结余（surplus of special purpose funds）中华人民共和国预算法(the budget law of the people's Republic of China）资金调拨支出(expenditure on allocated and transeferred fund）财政收入(public finance-revemue）财政净资产（public finance—net assets)财政负债（public finance—liabilities）财政补助收入（grant from the state）拨入专款(restricted appropriation）dsa管理会计政治风险（political risk)再开票中心（reinvoicing center)现代管理会计专门方法（special methods of modern management accounting）现代管理会计（modern management accounting）提前与延期支付（Leads and Lags)特许权使用管理费（fees and royalties）跨国资本成本的计算（the cost of capital for foreign lnuertments)跨国运转资本会计(multinational working capital management）跨国经营企业业绩评价(multinational performance evaluation)经济风险管理（managing economic exposure ）交易风险管理(managing transaction exposure）换算风险管理（managing translation exposure）国际投资决策会计(foreign project appraisal)国际管理会计（international management）国际存货管理（international inventory management)股利转移（dividend kemittances）公司内部贷款（intercompany loans）冻结资金转移（repatriating blocked funds）冻结资金保值（maintaining the value of blocked funds）调整后的净现值（adjusted net present value）。
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一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year一年内到期的应收融资租赁款Finance lease receivables due within one year其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Liquidation of Fixed assets固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers Deposit Received应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Anticipation Liabilities递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss) 加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润（亏损以“—”填列）Profit from operation ( - means loss) 加：投资收益（亏损以“—”填列）Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital 八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates5．债务重组损失Losses from debt restructuring另一个版本。