会计报表及会计科目中英文
会计报表科目中英文对照
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。
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。
会计科目中英文对照
会计科目中英文对照引言会计科目是会计核算中的基本单位，它既是会计信息的统计单位，也是会计核算的基本对象。
会计科目的设立和使用对于正确记录和反映经济活动具有重要意义。
会计科目中英文对照是在国际商务活动中至关重要的一环，能够帮助不同语言和文化背景的人员更好地理解和交流财务信息。
本文将介绍常见的会计科目中英文对照，以便帮助读者更好地掌握相关知识。
资产类科目（Asset Accounts）1.现金 (Cash)2.银行存款 (Bank Deposits)3.应收账款 (Accounts Receivable)4.存货 (Inventory)5.长期投资 (Long-term Investments)6.固定资产 (Fixed Assets)7.无形资产 (Intangible Assets)负债类科目（Liability Accounts）1.应付账款 (Accounts Payable)2.预收款项 (Prepd Expenses)3.短期借款 (Short-term Loans)4.长期借款 (Long-term Loans)5.应付利息 (Interest Payable)6.应交税费 (Taxes Payable)7.长期应付款 (Long-term Payables) 所有者权益类科目（Equity Accounts）1.资本 (Capital)2.盈余公积 (Surplus)3.利润 (Profit)4.股本 (Share Capital)5.其他综合收益 (Other Comprehensive Income)6.留存收益 (Retned Earnings)收入类科目（Revenue Accounts）1.销售收入 (Sales Revenue)2.业务收入 (Operating Revenue)3.其他收入 (Other Income)4.利息收入 (Interest Income)5.投资收益 (Investment Income)成本类科目（Expense Accounts）1.餐饮费用 (Food and Beverage Costs)2.办公费用 (Office Expenses)3.运输费用 (Transportation Expenses)4.人力资源费用 (Human Resources Expenses)5.物料费用 (Material Costs)6.折旧费用 (Depreciation Expenses)7.税费支出 (Tax Expenses)损益类科目（Profit and Loss Accounts）1.营业成本 (Operating Costs)2.销售费用 (Sales Expenses)3.管理费用 (Administrative Expenses)4.财务费用 (Financial Expenses)5.营业利润 (Operating Profit)6.净利润 (Net Profit)结论会计科目中英文对照是在进行国际商务活动和财务信息交流时必不可少的一项知识。
会计科目中英文对照汇编
会计科目中英文对照汇编Introduction会计科目是指在会计准则和会计制度规定下，用于记录和汇总企业财务交易的分类系统。
在进行会计工作时，需要按照一定的会计科目将各项财务交易进行分类，以便于编制财务报表和进行财务分析。
在这个过程中，中英文对照是非常重要的，因为很多企业和机构需要进行国际贸易和国际合作，需要使用英文进行会计交流。
会计科目中英文对照汇编以下是常见的会计科目的中英文对照：1.资产 - Assets2.负债 - Liabilities3.所有者权益 - Owner’s Equity4.营业收入 - Revenue5.营业成本 - Cost of Goods Sold6.销售费用 - Sales Expenses7.管理费用 - Administrative Expenses8.财务费用 - Financial Expenses9.其他收益 - Other Income10.其他支出 - Other Expenses11.现金 - Cash12.库存 - Inventory13.应收账款 - Accounts Receivable14.预付账款 - Prepaid Expenses15.固定资产 - Fixed Assets16.短期借款 - Short-term Borrowings17.长期借款 - Long-term Borrowings18.应付账款 - Accounts Payable19.递延收益 - Deferred Revenue20.所得税费用 - Income Tax Expenses以上仅为常见的会计科目中英文对照，实际情况可能有所不同，需要根据具体的会计准则和会计制度进行相应的调整和补充。
使用注意事项在进行会计科目中英文对照时，需要注意以下几点：1.确保准确性：确保中英文对照的准确性，以免在对外交流和会计处理中产生误解和错误。
2.更新及时：随着会计准则和会计制度的不断变化和更新，会计科目中英文对照也需要及时进行更新和调整，以确保与最新的法规和规定相符。
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。
会计报表各科目的中英文对照
资产负债表 Balance Sheet项目 ITEM货币资金 Cash短期投资 Short term investments应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收帐款 Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid期货保证金 Future guarantee应收补贴款 Allowance receivable应收出口退税 Export drawback receivable存货 Inventories其中：原材料 Including：Raw materials产成品(库存商品) Finished goods待摊费用 Prepaid and deferred expenses待处理流动资产净损失 Unsettled G/L on current assets一年内到期的长期债权投资 Long—term debenture investment falling due in a yaear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：其中：长期股权投资 Including long term equity investment长期债权投资 Long term securities investment*合并价差 Incorporating price difference长期投资合计 Total long-term investment固定资产原价 Fixed assets-cost减:累计折旧 Less:Accumulated Dpreciation固定资产净值 Fixed assets-net value减:固定资产减值准备 Less:Impairment of fixed assets固定资产净额 Net value of fixed assets固定资产清理 Disposal of fixed assets工程物资 Project material在建工程 Construction in Progress待处理固定资产净损失 Unsettled G/L on fixed assets固定资产合计 Total tangible assets无形资产 Intangible assets其中：土地使用权 Including and use rights递延资产（长期待摊费用）Deferred assets其中：固定资产修理 Including：Fixed assets repair固定资产改良支出 Improvement expenditure of fixed assets其他长期资产 Other long term assets其中：特准储备物资 Among it：Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets递延税款借项 Deferred assets debits资产总计 Total Assets资产负债表（续表) Balance Sheet项目 ITEM短期借款 Short—term loans应付票款 Notes payable应付帐款 Accounts payab1e预收帐款 Advances from customers应付工资 Accrued payro1l应付福利费 Welfare payable应付利润(股利） Profits payab1e应交税金 Taxes payable其他应交款 Other payable to government其他应付款 Other creditors预提费用 Provision for expenses预计负债 Accrued liabilities一年内到期的长期负债 Long term liabilities due within one year其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期借款 Long-term loans payable应付债券 Bonds payable长期应付款 long-term accounts payable专项应付款 Special accounts payable其他长期负债 Other long—term liabilities其中:特准储备资金 Including:Special reserve fund长期负债合计 Total long term liabilities递延税款贷项 Deferred taxation credit负债合计 Total liabilities＊少数股东权益 Minority interests实收资本（股本） Subscribed Capital国家资本 National capital集体资本 Collective capital法人资本Legal person”s capital其中:国有法人资本 Including：State—owned legal person”s capital集体法人资本Collective legal person”s capital个人资本 Personal capital外商资本 Foreign businessmen”s capital资本公积 Capital surplus盈余公积 surplus reserve其中:法定盈余公积 Including：statutory surplus reserve公益金 public welfare fund补充流动资本 Supplermentary current capital＊未确认的投资损失（以“—”号填列） Unaffirmed investment loss未分配利润 Retained earnings外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder”s equity负债及所有者权益总计 Total Liabilities ＆ Equity利润表 INCOME STATEMENT项目 ITEMS产品销售收入Sales of products其中:出口产品销售收入 Including:Export sales减：销售折扣与折让 Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less:Sales tax产品销售成本 Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利 Gross profit on sales减：销售费用 Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入） Including：Interest expenses （minusinterest ihcome) 汇兑损失（减汇兑收益）Exchange losses（minus exchange gains）产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add:Income on investment加:营业外收入Add:Non-operating income减：营业外支出Less：Non—operating expenses加：以前年度损益调整Add:adjustment of loss and gain for previous years利润总额 Total profit减：所得税 Less：Income tax净利润 Net profit现金流量表Cash Flows StatementPrepared by：Period: Unit：Items1.Cash Flows from Operating Activities：01)Cash received from sales of goods or rendering of services02）Rental receivedValue added tax on sales received and refunds of value03）added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09）Cash paid for goods and services10)Cash paid for operating leases11）Cash paid to and on behalf of employees12）Value added tax on purchases paid13)Income tax paid14）Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub—total of cash outflows19)Net cash flows from operating activities2。
会计科目中英文对照cpa版
第一课财务会计导读Glossaryaccrual basis 权责发生制Asset资产balance sheet资产负债表capital adequacy ratio 资本充足率cash basis 收付实现制cash flow statement现金流量表double entry method 复式记账法Expenses费用Fair value公允价值financial reports 财务报告going concern 持续经营guarantee 担保Historical cost历史成本Impairment 减值impairment provision减值准备income statement利润表Liabilities负债Maturity 到期Net realizable value可变现净值Owners’ Equity 所有者权益post-amortization costs摊余成本Present value现值Profit利润Replacement cost重置成本stewardship 受托责任transferor转出方transferee转入方1.资产类科目Assets现金:Cash and cash equivalents 银行存款:Bank deposit应收账款:Account receivable应收票据:Notes receivable应收股利:Dividend receivable应收利息:Interest receivable其他应收款:Other receivables原材料:Raw materials在途物资:Materials in transport库存商品:inventory存货跌价准备:provision for the decline in value of inventories 坏账准备:Allowance for doubtful acounts待摊费用:Prepaid expense交易性金融资产:Trading financial assets持有至到期投资:held-to-maturity investment可供出售金融资产:Available-for-sale financial assets短期投资:Short-term investment长期股权投资:Long-term equity investment固定资产:Fixed assets累计折旧:Accumulated depreciation在建工程:Construction-in-process固定资产减值准备:provision for the decline in value of fixed assets 无形资产:Intangible assets累计摊销:Accumulated amortization商誉:Goodwill递延所得税资产:deferred tax assets (DTA)2.负债类Liability短期借款:Short-term loans/ borrowing长期借款:Long-term loans/ borrowing预收账款:advance from customers/ Deposit received应付票据:Notes payable应付账款:Account payable应付工资薪酬:wages payable应付股利:Dividends payable应付利息:Interest payable应交税费:Tax payable其他应付款:Other payables递延所得税负债:Deferred tax liabilities3.所有者权益类 OWNERS' EQUITY实收资本:Paid-in capital资本公积:Additional paid-in capital 盈余公积:Surplus reserves未分配利润:Retained earnings4.成本类科目Cost生产成本:Manufacturing Cost制造费用:Manufacturing overhead劳务成本:labor costs研发支出:R & D expenditure5.损益类Profit and loss主营业务收入:Main operating revenue 其他业务收入:Other operating revenue 营业外收入:Non-operating income投资收益:Investment income产品销售收入:sales revenue主营业务成本:Main operating costs;cost of goods sold / cost of sales 其他业务支出:Other operating costs营业外支出:Non-operating expenditure销售费用:Selling expense(advertisement)管理费用:General and administration expense (G&A expense)财务费用:Finance expense公允价值变动损益:Gain/loss of the change of fair value所得税:Income tax第二课流动资产GlossaryAllowance Method备抵法Bad debts坏账Cash 现金Cash Discounts现金折扣Cash Equivalents 现金等价物consigned goods代销存货Current Asset流动资产Direct Write-Off直接转销法finished products完工产品FIFO, First-in-first-out先进先出法general and administrative expenses管理费用goods in transit在途存货Gross Method总价法Inventory 存货LIFO: Last-in-first-out后进先出法Maturity 到期Merchandise 商品Net Method净价法NRV(Net Realizable Value) 可变现净值Notes Receivable应收票据Periodic system定期盘存Perpetual system永续盘存physical count 盘点purchase costs采购成本Specific Identification个别认定法the provision for the loss on decline in value of inventories存货跌价准备Trade Discounts商业折扣Receivables 应收款work in progress 在产品第3课非流动资产GlossaryAccumulated amortization累计摊销Amortization 摊销capitalize资本化Construction-in-process在建工程Costs Subsequent to Acquisition后续支出Discard 报废Depreciation折旧Disposal 处置double declining balance method双倍余额递减法expense费用化fiscal year 会计年度fixed assets固定资产Goodwill 商誉Impairment 减值Intangible Asset无形资产Noncurrent Asset非流动资产recoverable amount 可收回金额research and development(R&D) 研发salvage value 残值sum of the years digits年数总和法the straight-line method直线法unit of production method工作量法useful life 使用寿命第四课负债GlossaryContingency 或有事项Contingent 或有的contingent asset或有资产contingent Liability或有负债Coupon息票Current liability 流动负债Discount折价effective yield有效利率face value面值interest利息Liability负债loss contract亏损合同Market rate市场利率nominal rate名义利率Off-Balance-Sheet Financing表外融资Operating Leases经营租赁Capital leases融资租赁par面值pending litigation 未决诉讼Premium溢价principal本金virtually certain基本确定第五课投资Glossaryavailable for sale可供出售Consolidate 合并Control 控制Debt securities债务证券Derivative 衍生品Equity securities权益性证券Financial Asset 金融资产Held-to-maturity持有至到期Investee 被投资人Issuer 发行方Repurchase 回购post-amortization cost 摊余成本Security 有价证券Significant influence 重大影响Trading financial assets交易性金融资产Financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产, including:Trading financial assets交易性金融资产andthe financial assets which are measured at their fair values and of which the variation is included in the current profits and losses指定为以公允价值计量且其变动计入当期损益的金融资产;the investments which will be held to their maturity;持有至到期投资loans and the account receivables; and贷款和应收款项Financial assets available for sale.可供出售金融资产继续阅读。
国际会计科目中英文对照
国际会计科目中英文对照Account帐户Accounting system会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balance sheet资产负债表Bookkeepking簿记Cash flow prospects现金流量预测Certificate in Internal Auditing内部审计证书CertificateinManagementAccounting管理会计证书Certificate Public Accountant注册会计师Cost accounting成本会计External users外部使用者Financial accounting财务会计Financial Accounting Standards Board财务会计准则委员会Financial forecast财务预测Generallyacceptedaccountingprinciples公认会计原则General-purpose information通用目的信息GovernmentAccountingOffice政府会计办公室Income statement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internal auditing内部审计Internal control structure内部控制结构Internal Revenue Service国内收入署Internal users内部使用者Management accounting管理会计Return of investment投资回报Return on investment投资报酬SecuritiesandExchangeCommission证券交易委员会Statement of cash flow现金流量表Statement of financial position财务状况表Tax accounting税务会计Accounting equation会计等式Articulation勾稽关系Assets资产Business entity企业个体Capital stock股本Corporation公司Cost principle成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financial statement财务报表Financial activities筹资活动Going-concern assumption持续经营假设Inflation通货膨涨Investing activities投资活动Liabilities负债Negative cash flow负现金流量Operating activities经营活动Owners equity所有者权益Partnership合伙企业Positive cash flow正现金流量Retained earning留存利润Revenue收入Sole proprietorship独资企业Solvency清偿能力Stable-dollar assumption稳定货币假设Stockholders股东Stockholders equity股东权益Window dressing门面粉饰财会名词汉英对照表（1）会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting 私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity（Going-concern）Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owners Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure（Reporting）Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities 长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统AccountinginformationSystem帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries（3）现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque）银行对帐单Bank statement银行存款调节表Bankreconciliationstatement在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach 帐龄分析法Aging analysis method直接冲销法Direct write-off method 带息票据Interest bearing note不带息票据Non-interest bearing note 出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee（4）存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory 在产品存货Work in process inventory 原材料存货Raw materials inventory 起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchaseallowanceanddiscounts存货盈余或短缺Inventoryoveragesandshortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average 成本或市价孰低法Lowerofcostormarketor LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio（5）长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interestmethodof amortization（6）固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残?nbsp;Estimated residual value 折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method（SL）工作量法Units-of-productionmethod（UOP）加速折旧法Accelerateddepreciationmethod双倍余额递减法Double-decliningbalance method（DDB）年数总和法Sum-of-the-years-digitsmethod （SYD）以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option（BPO）资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments （7）无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization（8）流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Currentmaturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimatedliabilitiesunder product warranties赠品和兑换券Premiums,couponsandtrading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Taxeffectaccountingmethod递延所得税负债法Deferredincometaxliability method（9）长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds 保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds 可要求公司债券Redeemable Bonds记名公司债券Registered Bonds 无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable 抵押借款Mortgage loan（10）业主权益权益Equity业主权益Owners equity股东权益Stockholders equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock 库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulativepreferredstock完全参加优先股Fullyparticipatingpreferred stock部分参加优先股Partiallyparticipating preferred stock非部分参加优先股Nonpartially participating preferred stock现金发行Issuance for cash非现金发行Issuancefornoncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend 股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation（11）财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step（12）财务状况变动表财务状况变动表中的现金基础SCFP.CashBasis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接:)业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities 投资活动Investing activities（13）财务报表分析财务报表分析Analysisoffinancialstatements比较财务报表Comparativefinancialstatements趋势百分比Trend percentage比率Ratios普通股每股收益Earningspershareofcommon stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Bookvaluepershareof common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Numberoftimesinterestearned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accountsreceivable turnover流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio （14）合并财务报表合并财务报表Consolidatedfinancial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase 权益法Equity method成本法Cost method（15）物价变动中的会计计量物价变动之会计Price-levelchangesaccounting一般物价水平会计Generalprice-levelaccounting货币购买力会计Purchasing-poweraccounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Grossnationalproductimplicitpricedeflator （orGNPdeflator）消费物价指数Consumer price index（or CPI）批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-powergainsorlosses资产持有损益Holding gains or losses未实现的资产持有损益Unrealizedholdinggains or losses现行价值与统一币值会计Constantdollarand current cost accounting21/ 21。
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。
会计报表与科目英文对照表
会计科目英文对比表1 资产 assets11~ 12 流淌资产 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 market113 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 receivable114 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- tibleaccounts - accounts receivable118 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 currencies1183 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 receivables121~122 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 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 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 其它流淌资产 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 职员借支 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 其它流淌资产-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 expansion 1313 意外损失预备基金 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-vestments 1324 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 - other 18 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 parties 1848 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 revaluation1859 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 - restricted 1888 杂项资产 -其它 miscellaneous assets - other======================================================= =========================2 负债liabilities21~ 22 流淌负债 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 -职员 short-term borrowings - employees 2117 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 payable 2121 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 andbills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties 2138 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 payable 2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract 2184 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-termliabilities -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 portion228~229 其它流淌负债 other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 可能售后服务/保固负债estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities 2292 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 其它流淌负债-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 - owners 2325 长期借款 -职员 long-term loans payable - employees 2327 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 accountspayable2331 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 可能应付土地增值税 accrued liabilities for land value increment tax2341 可能应付土地增值税 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 liabilities 2818 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 一般股股本 capital - common stock3112 特不股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed 3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 一般股股票溢价 paid-in capital in excess of par- common stock3212 特不股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值预备capital surplus from assets revaluation3231 资产重估增值预备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 combination 3251 合并公积 capital surplus from business combination 326 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-incapital from investee under equity method3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions33 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 特不盈余公积 special reserve3321 意外损失预备 contingency reserve3322 改良扩充预备 improvement and expansion reserve 3323 偿债预备special reserve for redemption of liabilities3328 其它特不盈余公积 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 investments 342 累积换算调整数 cumulative translation adjustment 3421 累积换算调整数 cumulative translation adjustments 343 未认列为退休金成本之净损失 net loss not recognized as pension 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 merchandise513 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-other 5888 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, advertisement 6161 水电瓦斯费 utilities (expense)6162 保险费 insurance (expense)6164 交际费 entertainment (expense)6165 捐赠 donation (expense)6166 税捐 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 治理及总务费用 general & administrative expenses625~628 治理及总务费用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 研究进展费用 research and development expense6275 佣金支出 commission (expense)6276 训练费 training (expense)6278 劳务费 professional service fees6288 其它治理及总务费用 other general and administrative expenses63 研究进展费用 research and development expenses635~638 研究进展费用 research and development expenses 6351 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 其它研究进展费用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 recognizedunder equity method7122 股利收入 dividends income7123 短期投资市价回升利益 gain on market price recovery of short-term investment713 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 scraps 7485 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 灾难损失 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 特不损益 extraordinary gain or loss921 特不损益 extraordinary gain or loss9211 特不损益 extraordinary gain or loss93 会计原则变动累积阻碍数 cumulative effect of changes in accounting principles931 会计原则变动累积阻碍数 cumulative effect of changes in accounting principles9311 会计原则变动累积阻碍数 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会计科目英文对比.doc最新会计科目中英文对比表一、资产类 Assets流淌资产 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 equivalents 100901 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 bonds 110103 基金 Short-term investments - corporate funds 110110 其他 Short-term investments - other1102 短期投资跌价预备 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 坏账预备 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 托付加工物资 Work in process - outsourced1261 托付代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commission basis1281 存货跌价预备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages1301 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 长期投资减值预备Long-term investments depreciation reserves股权投资减值预备Stock rights investment depreciation reserves债权投资减值预备Bcreditors rights investment depreciation reserves1431 托付贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值预备 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 固定资产减值预备Fixed assets depreciation reserves房屋、建筑物减值预备 Building/structure depreciation reserves机器设备减值预备 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 为生产预备的工具及器具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 在建工程减值预备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 无形资产减值预备 Intangible Assets depreciation reserves专利权减值预备 Patent rights depreciation reserves商标权减值预备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 income 191101待处理流淌资产损溢 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 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 VAT 21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax21710109 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 应交都市维护建设税 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） payable217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying 2181 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 value 2211 可能负债 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） premium 311102 同意捐赠非现金资产预备Receive non-cash donate reserve311103 股权投资预备 Stock right investment reserves 311105 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 企业进展基金 Enterprise expension fund。
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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。