会计中英文对照
会计科目中英文对照
名称英译资产assets流动资产current assets现金及约当现金cash and cash equivalents库存现金cash on hand零用金/周转金petty cash/revolving funds银行存款cash in banks在途现金cash in transit约当现金cash equivalents其它现金及约当现金other cash and cash equivalents短期投资short-term investment短期投资-股票short-term investments-stock短期投资-短期票券short-term investments-short-term notesand bills短期投资-政府债券short-term investments-government bonds短期投资-受益凭证short-term investments-beneficiarycertificates短期投资-公司债short-term investments-corporate bonds 短期投资-其它short-term investments-other备抵短期投资跌价损失allowance for reduction of short-terminvestment to market应收票据notes receivable应收票据notes receivable应收票据贴现discounted notes receivable应收票据-关系人notes receivable-related parties其它应收票据other notes receivable备抵呆帐-应收票据allowance for uncollec-tible accounts-notesreceivable应收帐款accounts receivable应收帐款accounts receivable应收分期帐款installment accounts receivable应收帐款-关系人accounts receivable-related parties备抵呆帐-应收帐款allowance for uncollec-tible accounts-accounts receivable其它应收款other Receivables应收出售远汇款forward exchange contract receivable应收远汇款-外币forward exchange contract receivable-foreign currencies买卖远汇折价discount on forward ex-change contract应收收益earned revenue receivable应收退税款income tax refund receivable其它应收款-关系人other receivables-related parties其它应收款-其它other receivables-other备抵呆帐-其它应收款allowance for uncollec-tible accounts-otherreceivables存货inventories商品存货merchandise inventory寄销商品consigned goods在途商品goods in transit备抵存货跌价损失allowance for reduction of inventory tomarket制成品finished goods寄销制成品consigned finished goods副产品by-products在制品work in process委外加工work in process-Outsourced原料raw materials物料supplies在途原物料materials and supplies in transit备抵存货跌价损失allowance for reduction of inventory tomarket预付费用prepaid expenses预付薪资prepaid payroll预付租金prepaid rents预付保险费prepaid insurance用品盘存office supplies预付所得税prepaid income tax其它预付费用other prepaid expenses预付款项prepayments预付货款prepayment for purchases其它预付款项other prepayments其它流动资产other current assets进项税额VAT paid ( or input tax)留抵税额excess VAT paid (or overpaid VAT)暂付款temporary payments代付款payment on behalf of others员工借支advances to employees存出保证金refundable deposits受限制存款certificate of deposit-restricted递延所得税资产deferred income tax assets递延兑换损失deferred Foreign Exchange losses业主往来(股东往来)owners'(stockholders') current account 同业往来current account with others其它流动资产-其它other current assets-other基金及长期投资funds and long-term investments基金funds偿债基金redemption fund (or sinking fund)改良及扩充基金fund for improvement and expansion 意外损失准备基金contingency fund退休基金pension fund其它基金other funds长期投资long-term investments长期股权投资long-term equity investments长期债券投资long-term bond investments长期不动产投资long-term real estate in-vestments人寿保险现金解约价值cash Surrender value of life insurance 其它长期投资other long-term investments备抵长期投资跌价损失allowance for excess of cost over marketvalue of long-term investments固定资产property , plant, and equipment土地land土地land土地-重估增值land-revaluation increments土地改良物land improvements土地改良物land improvements土地改良物-重估增值land improvements-revaluation increments累积折旧-土地改良物accumulated depreciation-landimprovements房屋及建物buildings房屋及建物buildings房屋及建物-重估增值buildings-revaluation increments累积折旧-房屋及建物accumulated depreciation-buildings机(器)具及设备machinery and equipment机(器)具machinery机(器)具-重估增值machinery-revaluation increments累积折旧-机(器)具accumulated depreciation-machinery租赁资产leased assets租赁资产leased assets累积折旧-租赁资产accumulated depreciation-leased assets 租赁权益改良leasehold improvements租赁权益改良leasehold improvements累积折旧-租赁权益改良accumulated depreciation-leaseholdimprovements未完工程及预付购置设备款construction in progress and prepaymentsfor equipment未完工程construction in progress预付购置设备款prepayment for equipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产miscellaneous property, plant, andequipment杂项固定资产-重估增值miscellaneous property, plant, andequipment-revaluation increments累积折旧-杂项固定资产accumulated depreciation-miscellaneousproperty, plant, and equipment递耗资产depletable assets递耗资产depletable assets天然资源natural resources重估增值-天然资源natural resources-revaluation increments 累积折耗-天然资源accumulated depletion-natural resources 无形资产intangible assets商标权trademarks商标权trademarks专利权patents专利权patents特许权franchise特许权franchise著作权copyright著作权copyright计算机软件Computer Software计算机软件computer software cost商誉goodwill商誉goodwill开办费organization costs开办费organization costs其它无形资产other intangibles递延退休金成本deferred pension costs租赁权益改良leasehold improvements其它无形资产-其它other intangible assets-other其它资产other assets递延资产deferred assets债券发行成本deferred bond issuance costs长期预付租金long-term prepaid rent长期预付保险费long-term prepaid insurance递延所得税资产deferred income tax assets预付退休金prepaid pension cost其它递延资产other deferred assets闲置资产idle assets闲置资产idle assets长期应收票据及款项与催收帐款long-term notes , accounts and overduereceivables长期应收票据long-term notes receivable长期应收帐款long-term accounts receivable催收帐款overdue receivables长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables-related parties其它长期应收款项other long-term receivables备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts-long-term notes, accounts and overdue receivables出租资产assets leased to others出租资产assets leased to others出租资产-重估增值assets leased to others-incremental valuefrom revaluation累积折旧-出租资产accumulated depreciation-assets leased toothers存出保证金refundable deposit存出保证金refundable deposits杂项资产miscellaneous assets受限制存款certificate of deposit-restricted杂项资产-其它miscellaneous assets-other负债liabilities流动负债current liabilities短期借款short-term borrowings(debt)银行透支bank overdraft银行借款bank loan短期借款-业主short-term borrowings-owners短期借款-员工short-term borrowings-employees短期借款-关系人short-term borrowings-related parties短期借款-其它short-term borrowings-other应付短期票券short-term notes and bills payable应付商业本票commercial paper payable银行承兑汇票bank acceptance其它应付短期票券other short-term notes and bills payable 应付短期票券折价discount on short-term notes and billspayable应付票据notes payable应付票据notes payable应付票据-关系人notes payable-related parties其它应付票据other notes payable应付帐款accounts pay able应付帐款accounts payable应付帐款-关系人accounts payable-related parties应付所得税income taxes payable应付所得税income tax payable应付费用accrued expenses应付薪工accrued payroll应付租金accrued rent payable应付利息accrued interest payable应付营业税accrued VAT payable应付税捐-其它accrued taxes payable-other其它应付费用other accrued expenses payable其它应付款other payables应付购入远汇款forward exchange contract payable应付远汇款-外币forward exchange contract payable-foreigncurrencies买卖远汇溢价premium on forward exchange contract应付土地房屋款payables on land and building purchased 应付设备款Payables on equipment其它应付款-关系人other payables-related parties应付股利dividend payable应付红利bonus payable应付董监事酬劳compensation payable to directors andsupervisors其它应付款-其它other payables-other预收款项advance receipts预收货款sales revenue received in advance预收收入revenue received in advance其它预收款other advance receipts一年或一营业周期内到期长期负债long-term liabilities-current portion一年或一营业周期内到期公司债corporate bonds payable-current portion一年或一营业周期内到期长期借款long-term loans payable-current portion一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties-current portion其它一年或一营业周期内到期长期负债other long-term lia-bilities-current portion 其它流动负债other current liabilities销项税额VAT received(or output tax)暂收款temporary receipts代收款receipts under custody估计售后服务/保固负债estimated warranty liabilities递延所得税负债deferred income tax liabilities递延兑换利益deferred foreign exchange gain业主(股东)往来owners' current account同业往来current account with others其它流动负债-其它other current liabilities-others长期负债long-term liabilities应付公司债corporate bonds payable应付公司债corporate bonds payable应付公司债溢价(折价)premium(discount) on corporate bondspayable长期借款long-term loans payable长期银行借款long-term loans payable-bank长期借款-业主long-term loans payable-owners长期借款-员工long-term loans payable-employees长期借款-关系人long-term loans payable-related parties 长期借款-其它long-term loans payable-other长期应付票据及款项long-term notes and accounts payable长期应付票据long-term notes payable长期应付帐款long-term accounts pay-able长期应付租赁负债long-term capital lease liabilities长期应付票据及款项-关系人Long-term notes and accounts payable-related parties其它长期应付款项other long-term payables估计应付土地增值税accrued liabilities for land value incrementtax估计应付土地增值税estimated accrued land value incrementaltax pay-able应计退休金负债accrued pension liabilities应计退休金负债accrued pension liabilities其它长期负债other long-term liabilities其它长期负债-其它other long-term liabilities-other其它负债other liabilities递延负债deferred liabilities递延收入deferred revenue递延所得税负债deferred income tax liabilities其它递延负债other deferred liabilities存入保证金deposits received存入保证金guarantee deposit received杂项负债miscellaneous liabilities杂项负债-其它miscellaneous liabilities-other业主权益owners' equity资本capital资本(或股本)capital普通股股本capital-Common stock特别股股本capital-preferred stock预收股本capital collected in advance待分配股票股利stock dividends to be distributed资本capital资本公积additional paid-in capital股票溢价paid-in capital in excess of par普通股股票溢价paid-in capital in excess of par-commonstock特别股股票溢价paid-in capital in excess of par-preferredstock资产重估增值准备capital surplus from assets revaluation资产重估增值准备capital surplus from assets revaluation处分资产溢价公积capital surplus from gain on disposal ofassets处分资产溢价公积capital surplus from gain on disposal ofassets合并公积capital surplus from business combination 合并公积capital surplus from business combination 受赠公积donated surplus受赠公积donated surplus其它资本公积other additional paid-in capital权益法长期股权投资资本公积additional paid-in capital from investeeunder equity method资本公积-库藏股票交易additional paid-in capital-treasury stocktrans-actions保留盈余(或累积亏损)retained earnings (accumulated deficit)法定盈余公积legal reserve法定盈余公积legal reserve特别盈余公积special reserve意外损失准备contingency reserve改良扩充准备improvement and expansion reserve偿债准备special reserve for redemption of liabilities 其它特别盈余公积other special reserve未分配盈余(或累积亏损)retained earnings-unappropriated (oraccumulated deficit)累积盈亏accumulated profit or loss前期损益调整prior period adjustments本期损益net income or loss for current period权益调整equity adjustments长期股权投资未实现跌价损失unrealized loss on market value decline oflong-term equity investments长期股权投资未实现跌价损失unrealized loss on market value decline oflong-term equity investments累积换算调整数cumulative translation adjustment累积换算调整数cumulative translation adjustments未认列为退休金成本之净损失net loss not recognized as pension cost 未认列为退休金成本之净损失net loss not recognized as pension costs 库藏股treasury stock库藏股treasury stock库藏股treasury stock少数股权minority interest少数股权minority interest少数股权minority interest营业收入operating revenue销货收入sales revenue销货收入sales revenue销货收入sales revenue分期付款销货收入installment sales revenue销货退回sales return销货退回sales return销货折让sales allowances销货折让sales discounts and allowances劳务收入service revenue劳务收入service revenue劳务收入service revenue业务收入agency revenue业务收入agency revenue业务收入agency revenue其它营业收入other operating revenue其它营业收入-其它other operating revenue其它营业收入-其它other operating revenue-other营业成本operating costs销货成本cost of goods sold销货成本cost of goods sold销货成本cost of goods sold分期付款销货成本installment cost of goods sold进货purchases进货purchases进货费用purchase expenses进货退出purchase returns进货折让charges on purchased merchandise进料materials purchased进料material purchased进料费用charges on purchased material进料退出material purchase returns进料折让material purchase allowances直接人工direct labor直接人工direct labor制造费用manufacturing overhead间接人工indirect labor租金支出rent expense, rent文具用品office supplies (expense)旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense )包装费packing expenses水电瓦斯费Utilities (expense)保险费insurance (expense)加工费manufacturing overhead-outsourced 税捐taxes折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)间接材料indirect materials其它制造费用other manufacturing expenses劳务成本制ervice costs劳务成本service costs劳务成本service costs业务成本gency costs业务成本agency costs业务成本agency costs其它营业成本other operating costs其它营业成本-其它other operating costs-other其它营业成本-其它other operating costs-other营业费用operating expenses推销费用selling expenses推销费用selling expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies (expense)旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)广告费advertisement expense, advertisement 水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)捐赠donation (expense)税捐taxes呆帐损失loss on uncollectible accounts折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare佣金支出commission (expense)训练费training (expense)其它推销费用other selling expenses管理及总务费用general & administrative expenses管理及总务费用general & administrative expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses,freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)广告费advertisement expense, advertisement水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)捐赠donation (expense)税捐taxes呆帐损失loss on uncollectible accounts折旧depreciation expense a各项耗竭及摊提various amortization外销损失loss on export sales伙食费meal (expenses)职工福利employee benefits/welfare研究发展费用research and development expense佣金支出commission (expense)训练费training (expense)劳务费professional service fees其它管理及总务费用other general and administrative expenses 研究发展费用research and development expenses研究发展费用research and development expenses薪资支出payroll expense租金支出rent expense, rent文具用品office supplies旅费travelling expense, travel运费shipping expenses, freight邮电费postage (expenses)修缮费repair(s) and maintenance (expense)水电瓦斯费utilities (expense)保险费insurance (expense)交际费entertainment (expense)税捐taxes折旧depreciation expense各项耗竭及摊提various amortization伙食费meal (expenses)职工福利employee benefits/welfare训练费training (expense)其它研究发展费用other research and development expenses营业外收入及费用non-operating revenue and expenses,other income(expense)营业外收入non-operating revenue利息收入interest revenue利息收入interest revenue/income投资收益investment income权益法认列之投资收益investment income recognized under equitymethod股利收入dividends income短期投资市价回升利益gain on market price recovery of short-terminvestment兑换利益foreign exchange gain兑换利益foreign exchange gain处分投资收益gain on disposal of investments处分投资收益gain on disposal of investments处分资产溢价收入gain on disposal of assets处分资产溢价收入gain on disposal of assets其它营业外收入other non-operating revenue捐赠收入donation income租金收入rent revenue/income佣金收入commission revenue/income出售下脚及废料收入revenue from sale of scraps存货盘盈gain on physical inventory存货跌价回升利益gain from price recovery of inventory坏帐转回利益gain on reversal of bad debts其它营业外收入-其它other non-operating revenue-other items 营业外费用non-operating expenses利息费用interest expense利息费用interest expense投资损失investment loss权益法认列之投资损失investment loss recog-nized under equitymethod短期投资未实现跌价损失unrealized loss on reduction of short-terminvestments to market兑换损失foreign exchange loss兑换损失foreign exchange loss处分投资损失loss on disposal of investments处分投资损失loss on disposal of investments处分资产损失loss on disposal of assets处分资产损失loss on disposal of assets其它营业外费用other non-operating expenses停工损失loss on work stoppages灾害损失casualty loss存货盘损loss on physical inventory存货跌价及呆滞损失loss for market price decline and obsoleteand slow-moving inventories其它营业外费用-其它other non-operating expenses-other所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense (or benefit)所得税费用(或利益)income tax expense ( or benefit)非经常营业损益nonrecurring gain or loss停业部门损益gain(loss) from discontinued operations停业部门损益-停业前营业损益income(loss) from operations ofdiscontinued segments停业部门损益-停业前营业损益income(loss) from operations ofdiscontinued segment停业部门损益-处分损益gain(loss) from disposal of discontinuedsegments停业部门损益-处分损益gain(loss) from disposal of discontinuedsegment非常损益extraordinary gain or loss非常损益extraordinary gain or loss非常损益extraordinary gain or loss会计原则变动累积影响数cumulative effect of changes in accountingprinciples会计原则变动累积影响数cumulative effect of changes in accountingprinciples会计原则变动累积影响数cumulative effect of changes in accountingprinciples少数股权净利minority interest income少数股权净利minority interest income少数股权净利minority interest incom。
会计中英文对照
完整英文版资产负债表、利润表及现金流量表Balance Sheet 资产负债表ITEM项目Cash 货币资金Short term investments短期投资Notes receivable 应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable 应收帐款Other receivables 其他应收款Accounts prepaid预付帐款Future guarantee 期货保证金Allowance receivable 应收补贴款Export drawback receivable应收出口退税Inventories存货Including: Raw materials其中：原材料Finished goods 产成品(库存商品)Prepaid and deferred expenses 待摊费用Unsettled G/L on current assets 待处理流动资产净损失Long-term debenture investment falling due in a year 一年到期的长期债权投资Total current assets 流动资产合计Long-term investment：长期投资：Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference*合并价差Total long-term investment 长期投资合计Fixed assets-cost 固定资产原价Less: Accumulated Depreciation减：累计折旧Fixed assets-net value 固定资产净值Less: Impairment of fixed assets 减：固定资产减值准备Net value of fixed assets固定资产净额Disposal of fixed assets 固定资产清理Project material 工程物资Construction in Progress在建工程Unsettled G/L on fixed assets 待处理固定资产净损失Total tangible assets 固定资产合计Intangible assets 无形资产Including and use rights 其中:土地使用权Deferred assets 递延资产（长期待摊费用）Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出Among it: Specially approved reserving materials 其中:特准储备物资Total intangible assets and other assets 无形及其他资产合计Deferred assets debits递延税款借项Total Assets 资产总计Balance Sheet 资产负债表(续表)ITEM 项目Short-term loans短期借款Notes payable 应付票款Accounts payab1e 应付帐款Advances from customers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利)Taxes payable应交税金Other payable to government其他应交款Other creditors 其他应付款Provision for expenses预提费用Accrued liabilities 预计负债Long term liabilities due within one year 一年到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term loans payable长期借款Bonds payable 应付债券long-term accounts payable 长期应付款Special accounts payable专项应付款Other long-term liabilities 其他长期负债Including: Special reserve fund 其中:特准储备资金Total long term liabilities 长期负债合计Deferred taxation credit 递延税款贷项Total liabilities 负债合计Minority interests * 少数股东权益Subscribed Capital 实收资本(股本)National capital 国家资本Collective capital 集体资本Legal person’s/ entity capital法人资本Including: State-owned legal person’s capital 其中:国有法人资本Collective legal person’s capital 集体法人资本Personal capital 个人资本Foreign businessmen’s capital 外商资本Capital surplus 资本公积surplus reserve 盈余公积Including: statutory surplus reserve 其中:法定盈余公积public welfare fund 公益金Supplermentary current capital 补充流动资本Unaffirmed investment loss * 未确认的投资损失（以“-”号填列）Retained earnings 未分配利润Converted difference in Foreign Currency Statements 外币报表折算差额Total shareho lder’s equity 所有者权益合计Total Liabilities & Equity 负债及所有者权益总计INCOME STATEMENT 利润表ITEMS 项目Sales of products 产品销售收入Including：Export sales 其中：出口产品销售收入Less：Sales discount and allowances 减：销售折扣与折让Net sales of products 产品销售净额Less：Sales tax 减：产品销售税金Cost of sales产品销售成本Including：Cost of export sales其中：出口产品销售成本Gross profit on sales产品销售毛利Less：Selling expenses 减：销售费用General and administrative expenses管理费用Financial expenses 财务费用Including：Interest expenses (minus interest income) 其中：利息支出(减利息收入)Exchange losses(minus exchange gains) 汇兑损失(减汇兑收益)Profit on sales 产品销售利润Add：profit from other operations加：其他业务利润Operating profit营业利润Add：Income on investment 加：投资收益Add：Non-operating income 加：营业外收入Less：Non-operating expenses 减：营业外支出Add：adjustment of loss and gain for previous years加：以前年度损益调整Total profit利润总额Less：Income tax 减：所得税Net profit 净利润Cash Flows Statement 现金流量表Prepared by:Period: Unit: 拟制人：时间：单位：Items 项目1.Cash Flows from Operating Activities: cash流量从经营活动：01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid 增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows 分，总现金流入量09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operating leases 用现金支付经营租赁11)Cash paid to and on behalf of employees 用现金支付，并代表员工12)Value added tax on purchases paid 增值税购货支付13)Income tax paid 所得税的缴纳14)Taxes paid other than value added tax and income tax 支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows 分，总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: 所收到的现金收回投资20)Cash received from return of investments 所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits所收到的现金从国债利息收入22)Cash received from bond interest income 现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets, intangible cash流向与投资活动23)assets and other long-term assets 资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets, intangible assets 用现金支付购建固定资产，无形资产28)and other long-term assets 和其他长期资产29)Cash paid to acquire equity investments用现金支付，以获取股权投资30)Cash paid to acquire debt investments 用现金支付收购债权投资33)Other cash paid relating to investing activities 其他现金支付的有关投资活动34)Sub-total of cash outflows 分，总的现金流出35)Net cash flows from investing activities投资活动产生的净现金流量，3.Cash Flows from Financing Activities:cash流量筹资活动：36)Proceeds from issuing shares从发行股票的收益，37)Proceeds from issuing bonds 由发行债券的收益，38)Proceeds from borrowings 由借款的收益，41)Other proceeds relating to financing activities 其他收益有关的融资活动42)Sub-total of cash inflows 小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用，45)Cash payments for distribution of dividends or profits分配股利或利润支付现金，46)Cash payments of interest expenses 以现金支付的利息费用47)Cash payments for finance leases融资租赁以现金支付，48)Cash payments for reduction of registered capital减少注册资本以现金支付，51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows 分，总的现金流出53)Net cash flows from financing activities 从融资活动的净现金流量4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金 Increase in Cash and Cash Equivalents net增加现金和现金等价物Supplemental Information补充资料1.Investing and Financing Activities that do not Involve inCash Receipts and Payments 不参与现金收款和付款的投资活动和筹资活动56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the transfer of investments偿还债务的转移投资58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of inventories偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动62)Net profit 净利润63)Add provision for bad debt or bad debt written off补充规定的坏帐或不良债务注销64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets 无形资产摊销Losses on disposal of fixed assets, intangible assets 损失处置固定资产，无形资产66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益）67)Losses on scrapping of fixed assets 损失固定资产报废68)Financial expenses 财务费用69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理（或减：收益）70)Defered tax credit (or deduct: debit) defered税收抵免（或减：借记卡）71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加）73)Increase in operating payables (or deduct: decrease)增加的经营应付账款（或减：减少）74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额75)Net cash flows from operating activities净经营活动的现金流量 Increase in Cash and Cash Equivalents net增加现金和现金等价物76)cash at the end of the period 在此期限结束的现金，77)Less: cash at the beginning of the period 减：现金期开始78)Plus: cash equivalents at the end of the period加：现金等价物在此期限结束79)Less: cash equivalents at the beginning of the period 减：现金等价物期开始80)Net increase in cash and cash equivalents 净增加现金和现金等价物一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier's cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds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 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate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T echnical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets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T enure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金T ax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款T ax deduction销项税额Substituted money on VAT出口退税T ax reimbursement for export进项税额转出Changeover withnoldings on VAT出口抵减销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税T ax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税T enure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Capital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve 股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead 材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare 会议费Coferemce加班餐费Special duties市交通费Business traveling通讯费Correspondence费Correspondence水电取暖费Water and Steam税费T axes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance 油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue 返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加T ax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税T ax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费T echnology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税T enure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment。
会计词汇中英文对照
farm trust account 农业信托帐户
Federal sector account 美国的联邦部门收支帐户, 联邦预算国民收入帐户
fee checking account 收费支票户
fictitious account 虚伪帐户
cost applied account 实支成本帐户, 实支费用帐
deficit account 亏损帐户
delinquent accounts 拖欠帐款, 过期客帐
departmental account 分部帐户, 分类帐
departmental trading accounts 分类营业计算
deposit account 储款购书户, 开户订购单位, 存款帐, 提存帐户
bear account 卖主帐, 空头账户
bills account 票据帐目
bills rediscounted account 再贴现票据帐户
blocked (money) account 冻结[封存]帐户
bond account 债券帐户
bond investment account 债券投资帐项
contra-valuation account 对销计价帐户
control account 统制[统驭]帐目
controlled accounts 补助[明细]帐户
controlled-resident account 居民外币管制帐户
conversion account 换算[兑换]帐户, 转换帐
expenditure account 开支[支出]帐目
expense account 开支帐, 费用帐, 营业费帐
会计科目中英对照(最新版)
会计科目中英文对照序号会计科目编号会计科目名称1 1001 库存现金 Cash in hand2 1002 银行存款 Cash in bank3 1012 其他货币资金 Other monetary assets4 1101 交易性金融资产Transaction Monetary Assets5 1111 应收票据 Notes receivable6 1121 应收股利 Dividend receivable7 1122 应收利息 Interest receivable8 1131 应收账款 Account receivable9 1133 其他应收款 Other receivable10 1141 坏账准备 Bad debt reserves11 1151 预付账款 account prepaid12 1401 材料采购Materials Purchasing13 1403 原材料 Raw materials14 1411 周转材料 turnover materials141101 包装物 Wrappage141102 低值易耗品 Low-value consumption goods15 1404 材料成本差异 Materials cost variance16 1405 库存商品 Goods on Hand17 1471 存货跌价准备 Inventory falling price reserves18 1511 长期股权投资 Long Term Equity Interest Investment19 1531长期应收款Long Term Receivable20 1601 固定资产 Fixed assets21 1602 累计折旧 Accumulated depreciation22 1603 固定资产减值准备 Fixed assets depreciation reserves23 1604 在建工程 Construction-in-process24 1606 固定资产清理 Liquidation of fixed assets25 1701 无形资产 Intangible assets26 1901 待处理财产损溢Unsettled G/L on assets190101 待处理流动资产损益Unsettled G/L on current assets190102 待处理固定资产损益Unsettled G/L on fixed assets27 2101 短期借款 Short-term borrowing28 2201 应付票据 Notes payable29 2202 应付账款 Account payable30 2203 预收账款 Deposit received31 2211 应付职工薪酬 payroll payable32 2161 应付股利 Dividends payable33 2221 应交税费 Tax payable222101 应交增值税 value added tax payable22210101 进项税额 Withholdings on VAT22210105 销项税额 Substituted money on VAT222102 应交营业税 Business tax payable222103 应交消费税 Consumption tax payable222104 应交资源税 Resources tax payable222105 应交所得税 Income tax payable222106 应交土地增值税 Increment tax on land value payable222107 应交城市维护建设税Tax for maintaining and building cities payable34 2241 其他应付款 Other payables35 2501 长期借款 Long-term borrowing36 2502 应付债券 Bonds payable37 27011 长期应付款 Long-term account payable38 3101 实收资本(或股本) Paid-in capital(or common stock)39 4001 资本公积 additional paid-in capital400101 资本(或股本)溢价premium on capital400102 其他资本公积 Other capital reserve40 4101 盈余公积 Surplus reserves410101 法定盈余公积 Legal surplus410102 任意盈余公积 Free surplus reserves410103 法定公益金 Legal public welfare fund41 4103 本年利润 Current year profits42 4104 利润分配 Profit distribution410401 其他转入 Other chengeover in410402 提取法定盈余公积 Withdrawal legal surplus410403 提取法定公益金 Withdrawal legal public welfare funds410409 提取任意盈余公积 Withdrawal other common accumulation fund410415 未分配利润 Undistributed profit43 5001 生产成本 Cost of manufacture500101 基本生产成本 Base cost of manufacture500102 辅助生产成本 Auxiliary cost of manufacture44 5101 制造费用 Manufacturing overhead45 6001 主营业务收入 Prime operating revenue46 6051 其他业务收入 Other operating revenue47 6201投资收益 Investment income48 6203 补贴收入 Subsidize revenue49 6301 营业外收入 NON-OPERATING INCOME50 6401 主营业务成本 Operating costs51 6405 主营业务税金及附加 Tax and associate charge52 6402 其他业务支出 Other business expense53 6601 销售费用 marketing expenses54 6602 管理费用 Adminisstrative expenses55 6603 财务费用 Finance charge56 6711 营业外支出 Nonbusiness expenditure57 6801 所得税费用 Income tax58 6901 以前年度损益调整 Prior year income adjustment。
会计中英文词汇对照
会计中英文词汇对照以下是会计中英文词汇对照（2024新准则）：1. 资产 - Assets2. 负债 - Liabilities3. 所有者权益 - Equity4. 股东权益 - Shareholders' equity5. 应付账款 - Accounts payable6. 应收账款 - Accounts receivable7. 资产负债表 - Balance sheet9. 利润 - Profit10. 成本 - Cost11. 现金流量表 - Cash flow statement12. 营业利润 - Operating profit13. 净利润 - Net profit14. 资金流量 - Cash flow15. 凭证 - Voucher16. 会计准则 - Accounting standards17. 会计政策 - Accounting policies18. 会计师 - Accountant19. 年度报表 - Annual report20. 资本 - Capital21. 借方 - Debit22. 贷方 - Credit23. 折旧 - Depreciation24. 减值 - Impairment25. 公允价值 - Fair value26. 经营活动现金流量 - Cash flow from operating activities27. 投资活动现金流量 - Cash flow from investing activities28. 筹资活动现金流量 - Cash flow from financing activities29. 现金及现金等价物 - Cash and cash equivalents30. 投资 - Investment31. 融资 - Financing32. 业务周期 - Business cycle33. 长期负债 - Long-term liabilities34. 短期负债 - Short-term liabilities35. 固定资产 - Fixed assets36. 流动资产 - Current assets37. 其他应收款 - Other receivables38. 存货 - Inventory39. 预付账款 - Prepaid expenses。
会计科目的中英文对照
会计科目的中英文对照1. 资产类(Accounts on Assets)1.1 流动资产(Current Assets)•现金(Cash)•应收账款(Accounts Receivable) •存货(Inventories)•预付款项(Prepayments)1.2 非流动资产(Non-current Assets)•不动产、厂房及设备(Real Estate, Plants and Equipment)•无形资产(Intangible Assets)•长期投资(Long-term Investments)•长期应收账款(Long-term Receivables) 2. 负债类(Accounts on Liabilities)2.1 流动负债(Current Liabilities)•应付账款(Accounts Payable)•短期借款(Short-term Loans)•预收账款(Unearned Revenues)2.2 非流动负债(Non-current Liabilities)•长期借款(Long-term Loans)•长期应付账款(Long-term Payables) •递延收益(Deferred Revenue)3. 股东权益类(Accounts on Equity)3.1 股本(Share Capital)•普通股(Ordinary Shares)•优先股(Preferred Shares)3.2 资本公积(Capital Reserves)•资本公积金(Capital Surplus)3.3 盈余公积(Retned Earnings)•盈余公积金(Retned Surplus)4. 成本类(Accounts on Expenses)4.1 经营成本(Operating Costs)•原材料成本(Raw Materials Costs)•营销费用(Marketing Expenses)•人力资源成本(Human Resources Costs)4.2 财务成本(Financial Costs)•利息支出(Interest Expenses) •贷款费用(Loan Charges)•银行手续费(Bank Fees)5. 收益类(Accounts on Revenues) 5.1 营业收入(Operating Revenues)•销售收入(Sales Revenues)•租金收入(Rental Incomes)•委托代理收入(Agency Fees)5.2 其他收入(Other Incomes)•投资收益(Investment Incomes)•赞助收入(Sponsorship Revenues)•权益转让收益(Equity Transfer Gns)以上是会计科目的中英文对照表。
中国会计科目中英文对照.doc
中国会计科目中英文对照代码名称代码名称代码名称代码名称英译1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equiva lents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving f unds1113 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 investmen ts - stock1122 短期投资-短期票券short-term inves tments - short-term notes and bills1123 短期投资-政府债券short-term inve stments - government bonds1124 短期投资-受益凭证short-term inve stments - beneficiary certificates1125 短期投资-公司债short-term invest ments - corporate bonds1128 短期投资-其它short-term investmen ts - other1129 备抵短期投资跌价损失allowance fo r reduction of short-term investment to mar ket113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes recei vable1137 应收票据-关系人notes receivable -related parties1138 其它应收票据other notes receivabl e1139 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 r eceivable1147 应收帐款-关系人accounts receivabl e - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receiva ble118 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 e x-change contract1184 应收收益earned revenue receivabl e1185 应收退税款income tax refund recei vable1187 其它应收款- 关系人other receivabl es - related parties1188 其它应收款- 其它other receivables- other1189 备抵呆帐- 其它应收款allowance f or uncollec- tible accounts - other receivab les121~122 存货inventories1211 商品存货merchandise inventory 1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for re duction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished good s1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourc ed1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies i n transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance 1254 用品盘存office supplies1255 预付所得税prepaid income tax 1258 其它预付费用other prepaid expense s126 预付款项prepayments1261 预付货款prepayment for purchases 1268 其它预付款项other prepayments 128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input ta x)1282 留抵税额excess VAT paid (or over paid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of other s1285 员工借支advances to employees1286 存出保证金refundable deposits 1287 受限制存款certificate of deposit-restr icted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign excha nge losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with other s1298 其它流动资产-其它other current ass ets - other13 基金及长期投资funds and long-term i nvestments131 基金funds1311 偿债基金redemption fund (or sinkin g fund)1312 改良及扩充基金fund for improveme nt and expansion1313 意外损失准备基金contingency fun d1314 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 invest ments1322 长期债券投资long-term bond invest ments1323 长期不动产投资long-term real estat e in-vestments1324 人寿保险现金解约价值cash surrend er value of life insurance1328 其它长期投资other long-term invest ments1329 备抵长期投资跌价损失allowance fo r excess of cost over market value of long -term investments14~ 15 固定资产property , plant, and equ ipment141 土地land1411 土地land1418 土地-重估增值land - revaluation inc rements142 土地改良物land improvements1421 土地改良物land improvements 1428 土地改良物-重估增值land improv ements - 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 -re valuation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and eq uipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - rev aluation increments1449 累积折旧-机(器)具accumulated dep reciation - 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 improvement s1529 累积折旧- 租赁权益改良accumulate d depreciation - leasehold improvements 156 未完工程及预付购置设备款constructi on in progress and prepayments for equip ment1561 未完工程construction in progress 1562 预付购置设备款prepayment for equi pment158 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miscellaneo us property, plant, and equipment - revalua tion increments1589 累积折旧- 杂项固定资产accumulate d 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 resource s -revaluation increments1619 累积折耗-天然资源accumulated de pletion - 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 software 1751 计算机软件computer software co st176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles 1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvement s1788 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 issua nce costs1812 长期预付租金long-term prepaid ren t1813 长期预付保险费long-term prepaid in surance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost 1818 其它递延资产other deferred assets 182 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 receivab les1841 长期应收票据long-term notes rec eivable1842 长期应收帐款long-term accounts rec eivable1843 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 overdu e receivables- related parties1848 其它长期应收款项other long-term re ceivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible account s - long-term notes, accounts and overdue receivables185 出租资产assets leased to others 1851 出租资产assets leased to others 1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated de preciation - assets leased to others186 存出保证金refundable deposit 1861 存出保证金refundable deposits 188 杂项资产miscellaneous assets 1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(deb t)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowin gs - owners2115 短期借款-员工short-term borrowin gs - employees2117 短期借款-关系人short-term borro wings- related parties2118 短期借款-其它short-term borrowin gs - other212 应付短期票券short-term notes and bil ls payable2121 应付商业本票commercial paper p ayable2122 银行承兑汇票bank acceptance 2128 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 shor t-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 - re lated parties2138 其它应付票据other notes payable 214 应付帐款accounts pay able2141 应付帐款accounts payable 2147 应付帐款-关系人accounts payable -related parties216 应付所得税income taxes payable 2161 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 payable 2173 应付利息accrued interest payable 2174 应付营业税accrued VAT payable 2175 应付税捐-其它accrued taxes payabl e- other2178 其它应付费用other accrued expense s payable218~219 其它应付款other payables 2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land a nd building purchased2185 应付设备款Payables on equipmen t2187 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 payabl e 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 i n advance2262 预收收入revenue received in advan ce2268 其它预收款other advance receipts 227 一年或一营业周期内到期长期负债lon g-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款l ong-term loans payable - current portion 2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts pa yable due within one year or one operatin g 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 acc ounts 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 p ortion228~229 其它流动负债other current liabili ties2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody 2285 估计售后服务/保固负债estimated w arranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign excha nge gain2293 业主(股东)往来owners' current acco unt2294 同业往来current account with others2298 其它流动负债-其它other current liab ilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payabl e2311 应付公司债corporate bonds paya ble2319 应付公司债溢(折)价premium(discou nt) on corporate bonds payable232 长期借款long-term loans payable 2321 长期银行借款long-term loans pa yable - bank2324 长期借款-业主long-term loans paya ble - owners2325 长期借款-员工long-term loans paya ble - employees2327 长期借款-关系人long-term loans pa yable - related parties2328 长期借款-其它long-term loans paya ble - other233 长期应付票据及款项long-term notesand accounts payable2331 长期应付票据long-term notes pa yable2332 长期应付帐款long-term accounts pa y-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-t erm notes and accounts payable - related p arties2338 其它长期应付款项other long-term p ayables234 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 ac crued land value incremental tax pay-able 235 应计退休金负债accrued pension liabil ities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilitie s2388 其它长期负债-其它other long-ter m 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 ta x liabilities2818 其它递延负债other deferred liabilitie s286 存入保证金deposits received2861 存入保证金guarantee deposit rec eived288 杂项负债miscellaneous liabilities 2888 杂项负债-其它miscellaneous lia bilities - other3 业主权益owners' equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stoc k3112 特别股股本capital - preferred stock3113 预收股本capital collected in advanc e3114 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 e xcess of par- preferred stock323 资产重估增值准备capital surplus fro m 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 fro m 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 busines s combination3251 合并公积capital surplus from bus iness 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ad ditional 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-action s33 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 reserve 3321 意外损失准备contingency reserv e3322 改良扩充准备improvement and expa nsion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special rese rve335 未分配盈余(或累积亏损) retained earn ings-unappropriated (or accumulated defici t)3351 累积盈亏accumulated profit or lo ss3352 前期损益调整prior period adjustmen ts3353 本期损益net income or loss for cur rent period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unre alized loss on market value decline of lon g-term equity investments3411 长期股权投资未实现跌价损失un realized loss on market value decline of lo ng-term equity investments342 累积换算调整数cumulative translatio n 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 lo ss 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 interest4 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 r evenue417 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 - other5 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 sold 5112 分期付款销货成本installment cost o f goods sold512 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 merc handise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased mate rial5133 进料退出material purchase returns 5134 进料折让material purchase allowanc es514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhea d5151 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, travel 5155 运费shipping expenses, freight 5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (e xpense )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 - out sourced5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortizatio n5172 伙食费meal (expenses)5173 职工福利employee benefits/welfar e5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing e xpenses56 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 - other6 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, travel 6155 运费shipping expenses, freight 6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (e xpense)6159 广告费advertisement expense, advert isement6161 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 accou nts6168 折旧depreciation expense6169 各项耗竭及摊提various amortizatio n6172 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 expense s62 管理及总务费用general & administrati ve expenses625~628 管理及总务费用general & ad ministrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 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, advert isement6261 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 accou nts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortizatio n6271 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 develop ment expense6275 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 expenses63 研究发展费用research and developmen t expenses635~638 研究发展费用research and de velopment expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 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 (ex pense)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 amortizatio n6372 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 an d development expenses7 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 revenu e711 利息收入interest revenue7111 利息收入interest revenue/incom e712 投资收益investment income7121 权益法认列之投资收益investmen t income recognized under equity method 7122 股利收入dividends income7123 短期投资市价回升利益gain on mar ket price recovery of short-term investmen t713 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 inv estments7141 处分投资收益gain on disposal o f investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on dispos al of assets748 其它营业外收入other non-operating r evenue7481 捐赠收入donation income7482 租金收入rent revenue/income 7483 佣金收入commission revenue/incom e7484 出售下脚及废料收入revenue from s ale of scraps7485 存货盘盈gain on physical inventor y7486 存货跌价回升利益gain from price r ecovery of inventory7487 坏帐转回利益gain on reversal of b ad debts7488 其它营业外收入-其它other non-oper ating 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investmen t 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 investment s to market753 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 inv estments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of ass ets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating e xpenses7881 停工损失loss on work stoppage s7882 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-movi ng inventories7888 其它营业外费用-其它other non-oper ating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax exp ense (or benefit)811 所得税费用(或利益) income tax ex pense (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 lo ss91 停业部门损益gain(loss) from discon tinued operations911 停业部门损益-停业前营业损益inc ome(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益in come(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) fro m disposal of discontinued segments 9121 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 los s9211 非常损益extraordinary gain or los s93 会计原则变动累积影响数cumulative ef fect of changes in accounting principles 931 会计原则变动累积影响数cumulati ve effect of changes in accounting principl es9311 会计原则变动累积影响数cumula tive effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest inc ome9411 少数股权净利minority interest inc om。
会计词典(中英文对照)
absorption 分配 ,分摊 ,吸收 absorption account 分摊账户 ,计价账户 absorption costing 分摊成本法 , 吸收成 本法 absorption pricing 分摊法定价 absorption rate 分配率 ,分摊率 ,吸收 率 abstract of account 账户概要 ,账户摘要 abstract of posting 过账分录表 abstract of title 产权证明 ,产权说明 书 abstracts 概要 ,摘要 accelerated debt maturity 提前还债期限 accelerating premium 累进奖金 acceptability test 可接受性测试 acceptable audit risk 可接受审计风险 acceptable quality level
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accountability unit
责任单位
accountable person 责任人
accountancy 会计学 ,会计业务
accountancy
service 会计事务 ,会计服务
accountant 会计人员 ,会计师
accountant general 总会计师 ,会计长
accountant
未达账项 ,在途账
account in trust 信托账户
account note 会计科目单 ,账目单
account number 账号 ,账户编号
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account of the exchequer 国库账 account paid 付讫 account payable master file 应付账款主档案 account payee 收款人账户 account receivable programme 收账程序 account sales 承销清单 ,销售清单 account settled 结算 ,已结清账目 account title 会计科目 ,账户名称 account transfer 转账科目 account transfer memo 转账通知单 accountability 经管责任 ,问责性 accountability approach 经管责任观 ,受托责 任观
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完整英文版资产负债表、利润表及现金流量表Balance Sheet 资产负债表ITEM项目Cash 货币资金Short term investments短期投资Notes receivable 应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable 应收帐款Other receivables 其他应收款Accounts prepaid预付帐款Future guarantee 期货保证金Allowance receivable 应收补贴款Export drawback receivable应收出口退税Inventories存货Including: Raw materials其中：原材料Finished goods 产成品(库存商品)页脚内容1Prepaid and deferred expenses 待摊费用Unsettled G/L on current assets 待处理流动资产净损失Long-term debenture investment falling due in a year 一年内到期的长期债权投资Other current assets其他流动资产Total current assets 流动资产合计Long-term investment：长期投资：Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference*合并价差Total long-term investment 长期投资合计Fixed assets-cost 固定资产原价Less: Accumulated Depreciation减：累计折旧Fixed assets-net value 固定资产净值Less: Impairment of fixed assets 减：固定资产减值准备Net value of fixed assets固定资产净额Disposal of fixed assets 固定资产清理Project material 工程物资页脚内容2Construction in Progress在建工程Unsettled G/L on fixed assets 待处理固定资产净损失Total tangible assets 固定资产合计Intangible assets 无形资产Including and use rights 其中:土地使用权Deferred assets 递延资产（长期待摊费用）Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出Other long term assets 其他长期资产Among it: Specially approved reserving materials 其中:特准储备物资Total intangible assets and other assets 无形及其他资产合计Deferred assets debits递延税款借项Total Assets 资产总计Balance Sheet 资产负债表(续表)ITEM 项目Short-term loans短期借款页脚内容3Notes payable 应付票款Accounts payab1e 应付帐款Advances from customers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利)Taxes payable应交税金Other payable to government其他应交款Other creditors 其他应付款Provision for expenses预提费用Accrued liabilities 预计负债Long term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term loans payable长期借款Bonds payable 应付债券long-term accounts payable 长期应付款页脚内容4Special accounts payable专项应付款Other long-term liabilities 其他长期负债Including: Special reserve fund 其中:特准储备资金Total long term liabilities 长期负债合计Deferred taxation credit 递延税款贷项Total liabilities 负债合计Minority interests * 少数股东权益Subscribed Capital 实收资本(股本)National capital 国家资本Collective capital 集体资本Legal person’s/ entity capital法人资本Including: State-owned legal person’s capital 其中:国有法人资本Collective legal person’s capital 集体法人资本Personal capital 个人资本Foreign businessmen’s capital 外商资本Capital surplus 资本公积surplus reserve 盈余公积页脚内容5Including: statutory surplus reserve 其中:法定盈余公积public welfare fund 公益金Supplermentary current capital 补充流动资本Unaffirmed investment loss * 未确认的投资损失（以“-”号填列）Retained earnings 未分配利润Converted difference in Foreign Currency Statements 外币报表折算差额Total share holder’s equity 所有者权益合计Total Liabilities & Equity 负债及所有者权益总计INCOME STATEMENT 利润表ITEMS 项目Sales of products 产品销售收入Including：Export sales 其中：出口产品销售收入Less：Sales discount and allowances 减：销售折扣与折让Net sales of products 产品销售净额Less：Sales tax 减：产品销售税金页脚内容6Cost of sales产品销售成本Including：Cost of export sales其中：出口产品销售成本Gross profit on sales产品销售毛利Less：Selling expenses 减：销售费用General and administrative expenses管理费用Financial expenses 财务费用Including：Interest expenses (minus interest income) 其中：利息支出(减利息收入) Exchange losses(minus exchange gains) 汇兑损失(减汇兑收益)Profit on sales 产品销售利润Add：profit from other operations加：其他业务利润Operating profit营业利润Add：Income on investment 加：投资收益Add：Non-operating income 加：营业外收入Less：Non-operating expenses 减：营业外支出Add：adjustment of loss and gain for previous years加：以前年度损益调整Total profit利润总额Less：Income tax 减：所得税页脚内容7Net profit 净利润Cash Flows Statement 现金流量表Prepared by:Period: Unit: 拟制人：时间：单位：Items 项目1.Cash Flows from Operating Activities: cash流量从经营活动：01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid 增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows 分，总现金流入量09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operating leases 用现金支付经营租赁11)Cash paid to and on behalf of employees 用现金支付，并代表员工12)Value added tax on purchases paid 增值税购货支付页脚内容813)Income tax paid 所得税的缴纳14)Taxes paid other than value added tax and income tax 支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows 分，总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: 所收到的现金收回投资20)Cash received from return of investments 所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits所收到的现金从国债利息收入22)Cash received from bond interest income 现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets, intangible cash流向与投资活动23)assets and other long-term assets 资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets, intangible assets 用现金支付购建固定资产，无形资产28)and other long-term assets 和其他长期资产29)Cash paid to acquire equity investments用现金支付，以获取股权投资30)Cash paid to acquire debt investments 用现金支付收购债权投资页脚内容933)Other cash paid relating to investing activities 其他现金支付的有关投资活动34)Sub-total of cash outflows 分，总的现金流出35)Net cash flows from investing activities投资活动产生的净现金流量，3.Cash Flows from Financing Activities:cash流量筹资活动：36)Proceeds from issuing shares从发行股票的收益，37)Proceeds from issuing bonds 由发行债券的收益，38)Proceeds from borrowings 由借款的收益，41)Other proceeds relating to financing activities 其他收益有关的融资活动42)Sub-total of cash inflows 小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用，45)Cash payments for distribution of dividends or profits分配股利或利润支付现金，46)Cash payments of interest expenses 以现金支付的利息费用47)Cash payments for finance leases融资租赁以现金支付，48)Cash payments for reduction of registered capital减少注册资本以现金支付，51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows 分，总的现金流出页脚内容1053)Net cash flows from financing activities 从融资活动的净现金流量4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金 Increase in Cash and Cash Equivalents net增加现金和现金等价物Supplemental Information补充资料1.Investing and Financing Activities that do not Involve in2.Cash Receipts and Payments 不参与现金收款和付款的投资活动和筹资活动3.56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产4.57)Repayment of debts by the transfer of investments偿还债务的转移投资5.58)Investments in the form of fixed assets投资在形成固定资产6.59)Repayments of debts by the transfer of inventories偿还债务的转移库存量7.2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动8.62)Net profit 净利润9.63)Add provision for bad debt or bad debt written off补充规定的坏帐或不良债务注销10.64)Depreciation of fixed assets固定资产折旧11.65)Amortization of intangible assets 无形资产摊销12.Losses on disposal of fixed assets, intangible assets 损失处置固定资产，无形资产13.66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益）页脚内容1114.67)Losses on scrapping of fixed assets 损失固定资产报废15.68)Financial expenses 财务费用16.69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理（或减：收益）17.70)Defered tax credit (or deduct: debit) defered税收抵免（或减：借记卡）18.71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）19.72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加）20.73)Increase in operating payables (or deduct: decrease)增加的经营应付账款（或减：减少）21.74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额22.75)Net cash flows from operating activities净经营活动的现金流量 Increase in Cash and Cash Equivalents net增加现金和现金等价物24.76)cash at the end of the period 在此期限结束的现金，25.77)Less: cash at the beginning of the period 减：现金期开始26.78)Plus: cash equivalents at the end of the period加：现金等价物在此期限结束27.79)Less: cash equivalents at the beginning of the period 减：现金等价物期开始28.80)Net increase in cash and cash equivalents 净增加现金和现金等价物一、资产类Assets页脚内容12流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashier's cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments - stock债券Short-term investments - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other页脚内容13短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrappage低值易耗品Low-value consumption goods页脚内容14材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds页脚内容15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 委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves页脚内容16工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets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页脚内容17土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income 待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable页脚内容18银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withnoldings on VAT页脚内容19出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable 应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities页脚内容20待转资产价值Pending changerover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year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页脚内容21一年后到期的专项应付Long-term special payable over one year 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capita实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本(或股本)溢价Capital(or Stock) premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital页脚内容22其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expension fund利润归还投资Profits capitalizad on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund页脚内容23利润归还投资Profits capitalizad on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock) 未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture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页脚内容24补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing页脚内容25运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue页脚内容26其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage页脚内容27处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale页脚内容28其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense页脚内容29福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax页脚内容30第六章凭证、账页及报表样本财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay所得税Income tax以前年度损益调整Prior year income adjustment页脚内容31。