(財(cái)務(wù)會計(jì))會計(jì)英語專用詞匯

1、會計(jì)科目英文Accountingsystem會計(jì)系統(tǒng)AmericanAccountingAssociation美國會計(jì)協(xié)會AmericanInstituteofCPAs美國注冊會計(jì)師協(xié)會Audit審計(jì)Balancesheet資產(chǎn)負(fù)債表Bookkeeping簿記Cashflowprospects現(xiàn)金流量預(yù)測CertificateinInternalAuditing內(nèi)部審計(jì)證書CertificateinManagementAccounting管理會計(jì)證書CertificatePublicAccountant注冊會計(jì)師Costaccounting成本會計(jì)Externalusers外部使用者Finan

2、cialaccounting財(cái)務(wù)會計(jì)FinancialAccountingStandardsBoard財(cái)務(wù)會計(jì)準(zhǔn)則委員會Financialforecast財(cái)務(wù)預(yù)測Generallyacceptedaccountingprinciples公認(rèn)會計(jì)原則General-purposeinformation通用目的信息GovernmentAccountingOffice政府會計(jì)辦公室Incomestatement損益表InstituteofInternalAuditors內(nèi)部審計(jì)師協(xié)會InstituteofManagementAccountants管理會計(jì)師協(xié)會Integrity整合性Internal

3、auditing內(nèi)部審計(jì)Internalcontrolstructure內(nèi)部控制結(jié)構(gòu)InternalRevenueService國內(nèi)收入署Internalusers內(nèi)部使用者M(jìn)anagementaccounting管理會計(jì)Returnofinvestment投資回報(bào)Returnoninvestment投資報(bào)酬SecuritiesandExchangeCommission證券交易委員會Statementofcashflow現(xiàn)金流量表Statementoffinancialposition財(cái)務(wù)狀況表Taxaccounting稅務(wù)會計(jì)Accountingequation會計(jì)等式Articulatio

4、n勾稽關(guān)系A(chǔ)ssets資產(chǎn)Businessentity企業(yè)個(gè)體Capitalstock股本Corporation公司Costprinciple成本原則Creditor債權(quán)人Deflation通貨緊縮Disclosuredisclose批露Expenses費(fèi)用Financialstatement財(cái)務(wù)報(bào)表Financialactivities籌資活動(dòng)Going-concernassumption持續(xù)經(jīng)營假設(shè)Inflation通貨膨漲Investingactivities投資活動(dòng)Liabilities負(fù)債Negativecashflow負(fù)現(xiàn)金流量Operatingactivities經(jīng)營活動(dòng)Owne

5、rsequity所有者權(quán)益Retainedearning留存利潤assumption穩(wěn)定貨幣假設(shè)Account帳戶Partnership合伙企業(yè)Positivecashflow正現(xiàn)金流量Revenue收入Soleproprietorship獨(dú)資企業(yè)Solvency清償能力Stable-dollarStockholders股東Stockholdersequity股東權(quán)益Windowdressing門面粉飾會計(jì)英文（中英文對照）一、資產(chǎn)類Assets流動(dòng)資產(chǎn)Currentassets貨幣資金Cashandcashequivalents1001現(xiàn)金Cash1002銀行存款Cashinbank1009

6、其他貨幣資金Othercashandcashequivalents100901外埠存款OthercityCashinbank100902銀行本票Cashierscheque100903銀行匯票Bankdraft100904信用卡Creditcard100905信用證保證金L/CGuaranteedeposits100906存出投資款Refundabledeposits1101短期投資Short-terminvestments110101股票Short-terminvestments-stock110102債券Short-terminvestments-corporatebonds110103基

7、金Short-terminvestments-corporatefunds110110其他Short-terminvestments-other1102短期投資跌價(jià)準(zhǔn)備Short-terminvestmentsfallingpricereserves應(yīng)收款A(yù)ccountreceivable1111應(yīng)收票據(jù)Notereceivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance1121應(yīng)收股利Dividendreceivable1122應(yīng)收利息Interestreceivable1131應(yīng)收賬款A(yù)ccountreceivable1133其他應(yīng)收款Othern

8、otesreceivable1141壞賬準(zhǔn)備Baddebtreserves1151預(yù)付賬款A(yù)dvancemoney1161應(yīng)收補(bǔ)貼款Coverdeficitbystatesubsidiesofreceivable庫存資產(chǎn)Inventories1201物資采購Suppliespurchasing1211原材料Rawmaterials1221包裝物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差異Materialscostvariance1241自制半成品Semi-Finishedgoods1243庫存商品Finishedgoods1244商品

9、進(jìn)銷差價(jià)Differencesbetweenpurchasingandsellingprice1251委托加工物資Workinprocess-outsourced1261委托代銷商品Trusttoandsellthegoodsonacommissionbasis1271受托代銷商品Commissionedandsellthegoodsonacommissionbasis1281存貨跌價(jià)準(zhǔn)備Inventoryfallingpricereserves1291分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages1301待攤費(fèi)用Deferredandprepai

10、dexpenses長期投資Long-terminvestment1401長期股權(quán)投資Long-terminvestmentonstocks140101股票投資Investmentonstocks140102其他股權(quán)投資Otherinvestmentonstocks1402長期債權(quán)投資Long-terminvestmentonbonds140201債券投資Investmentonbonds140202其他債權(quán)投資Otherinvestmentonbonds1421長期投資減值準(zhǔn)備Long-terminvestmentsdepreciationreserves股權(quán)投資減值準(zhǔn)備Stockrights

11、investmentdepreciationreserves債權(quán)投資減值準(zhǔn)備Bcreditorsrightsinvestmentdepreciationreserves1431委托貸款Entrustloans143101本金Principal143102利息Interest143103減值準(zhǔn)備Depreciationreserves固定資產(chǎn)Fixedassets1501固定資產(chǎn)Fixedassets房屋Building建筑物Structure機(jī)器設(shè)備Machineryequipment運(yùn)輸設(shè)備Transportationfacilities工具器具Instrumentsandimplement

12、1502累計(jì)折舊Accumulateddepreciation1505固定資產(chǎn)減值準(zhǔn)備Fixedassetsdepreciationreserves房屋、建筑物減值準(zhǔn)備Building/structuredepreciationreserves機(jī)器設(shè)備減值準(zhǔn)備Machineryequipmentdepreciationreserves1601工程物資Projectgoodsandmaterial160101專用材料Special-purposematerial160102專用設(shè)備Special-purposeequipment160103預(yù)付大型設(shè)備款Prepaymentsforequipme

13、nt160104為生產(chǎn)準(zhǔn)備的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安裝工程Erectionworks在安裝設(shè)備Erectingequipment-in-process技術(shù)改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程減值準(zhǔn)備Construction-in-processdepreciationreserves1701固定資產(chǎn)清理Liquidationoffixedassets無形資產(chǎn)In

14、tangibleassets1801無形資產(chǎn)Intangibleassets專利權(quán)Patents非專利技術(shù)Non-Patents商標(biāo)權(quán)Trademarks,Tradenames著作權(quán)Copyrights土地使用權(quán)Tenure商譽(yù)Goodwill1805無形資產(chǎn)減值準(zhǔn)備IntangibleAssetsdepreciationreserves專利權(quán)減值準(zhǔn)備Patentrightsdepreciationreserves商標(biāo)權(quán)減值準(zhǔn)備trademarkrightsdepreciationreserves1815未確認(rèn)融資費(fèi)用Unacknowledgedfinancialcharges待處理財(cái)產(chǎn)損溢W

15、aitdealassetslossorincome1901長期待攤費(fèi)用Long-termdeferredandprepaidexpenses1911待處理財(cái)產(chǎn)損溢Waitdealassetslossorincome191101待處理流動(dòng)資產(chǎn)損溢Waitdealintangibleassetslossorincome191102待處理固定資產(chǎn)損溢Waitdealfixedassetslossorincome二、負(fù)債類Liability短期負(fù)債Currentliability2101短期借款Short-termborrowing2111應(yīng)付票據(jù)Notespayable銀行承兌匯票Bankaccep

16、tance商業(yè)承兌匯票Tradeacceptance2121應(yīng)付賬款A(yù)ccountpayable2131預(yù)收賬款Depositreceived2141代銷商品款Proxysalegoodsrevenue2151應(yīng)付工資Accruedwages2153應(yīng)付福利費(fèi)Accruedwelfarism2161應(yīng)付股利Dividendspayable2171應(yīng)交稅金Taxpayable217101應(yīng)交增值稅valueaddedtaxpayable21710101進(jìn)項(xiàng)稅額WithholdingsonVAT21710102已交稅金Payingtax21710103轉(zhuǎn)出未交增值稅UnpaidVATchangeo

17、ver21710104減免稅款Taxdeduction21710105銷項(xiàng)稅額SubstitutedmoneyonVAT21710106出口退稅Taxreimbursementforexport21710107進(jìn)項(xiàng)稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT21710108出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Exportdeductdomesticsalesgoodstax21710109轉(zhuǎn)出多交增值稅OverpaidVATchangeover21710110未交增值稅UnpaidVAT217102應(yīng)交營業(yè)稅Businesstaxpayable217103應(yīng)交消費(fèi)稅Consumption

18、taxpayable217104應(yīng)交資源稅Resourcestaxpayable217105應(yīng)交所得稅Incometaxpayable217106應(yīng)交土地增值稅Incrementtaxonlandvaluepayable217107應(yīng)交城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcitiespayable217108應(yīng)交房產(chǎn)稅Housingpropertytaxpayable217109應(yīng)交土地使用稅Tenuretaxpayable217110應(yīng)交車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable21711

19、1應(yīng)交個(gè)人所得稅Personalincometaxpayable2176其他應(yīng)交款Otherfundinconformitywithpaying2181其他應(yīng)付款Otherpayables2191預(yù)提費(fèi)用Drawingexpenseinadvance其他負(fù)債Otherliabilities2201待轉(zhuǎn)資產(chǎn)價(jià)值Pendingchangeroverassetsvalue2211預(yù)計(jì)負(fù)債Anticipationliabilities長期負(fù)債Long-termLiabilities2301長期借款Long-termloans一年內(nèi)到期的長期借款Long-termloansduewithinoneyea

20、r一年后到期的長期借款Long-termloansdueoveroneyear2311應(yīng)付債券Bondspayable231101債券面值Facevalue,Parvalue231102債券溢價(jià)Premiumonbonds231103債券折價(jià)Discountonbonds231104應(yīng)計(jì)利息Accruedinterest2321長期應(yīng)付款Long-termaccountpayable應(yīng)付融資租賃款A(yù)ccruedfinancialleaseoutlay一年內(nèi)到期的長期應(yīng)付Long-termaccountpayableduewithinoneyear一年后到期的長期應(yīng)付Long-termaccou

21、ntpayableoveroneyear2331專項(xiàng)應(yīng)付款Specialpayable一年內(nèi)到期的專項(xiàng)應(yīng)付Long-termspecialpayableduewithinoneyear一年后到期的專項(xiàng)應(yīng)付Long-termspecialpayableoveroneyear2341遞延稅款Deferraltaxes三、所有者權(quán)益類OWNERSEQUITY資本Capita3101實(shí)收資本(或股本)Paid-upcapital(orstock)實(shí)收資本Paicl-upcapital實(shí)收股本Paid-upstock3103已歸還投資InvestmentReturned公積3111資本公積Capital

22、reserve311101資本(或股本)溢價(jià)Cpital(orStock)premium311102接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Receivenon-cashdonatereserve311103股權(quán)投資準(zhǔn)備Stockrightinvestmentreserves311105撥款轉(zhuǎn)入Allocatesumschangeoverin311106外幣資本折算差額Foreigncurrencycapital311107其他資本公積Othercapitalreserve3121盈余公積Surplusreserves312101法定盈余公積Legalsurplus312102任意盈余公積Freesurplus

23、reserves312103法定公益金Legalpublicwelfarefund312104儲備基金Reservefund312105企業(yè)發(fā)展基金Enterpriseexpansionfund312106利潤歸還投資Profitscapitalizadonreturnofinvestment利潤Profits3131本年利潤C(jī)urrentyearprofits3141利潤分配Profitdistribution314101其他轉(zhuǎn)入Otherchangeoverin314102提取法定盈余公積Withdrawallegalsurplus314103提取法定公益金Withdrawallegalp

24、ublicwelfarefunds314104提取儲備基金Withdrawalreservefund314105提取企業(yè)發(fā)展基金Withdrawalreserveforbusinessexpansion314106提取職工獎(jiǎng)勵(lì)及福利基金Withdrawalstaffandworkersbonusandwelfarefund314107利潤歸還投資Profitscapitalizedonreturnofinvestment314108應(yīng)付優(yōu)先股股利PreferredStockdividendspayable314109提取任意盈余公積Withdrawalothercommonaccumulati

25、onfund314110應(yīng)付普通股股利CommonStockdividendspayable314111轉(zhuǎn)作資本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)314115未分配利潤Undistributedprofit四、成本類Cost4101生產(chǎn)成本Costofmanufacture410101基本生產(chǎn)成本Basecostofmanufacture410102輔助生產(chǎn)成本Auxiliarycostofmanufacture4105制造費(fèi)用Manufacturingoverhead材料費(fèi)Materials管理人員工資Executiv

26、eSalaries獎(jiǎng)金Wages退職金Retirementallowance補(bǔ)貼Bonus外保勞務(wù)費(fèi)Outsourcingfee福利費(fèi)Employeebenefits/welfare會議費(fèi)Conference加班餐費(fèi)Specialduties市內(nèi)交通費(fèi)Businesstraveling通訊費(fèi)Correspondence電話費(fèi)Correspondence水電取暖費(fèi)WaterandSteam稅費(fèi)Taxesanddues租賃費(fèi)Rent管理費(fèi)Maintenance車輛維護(hù)費(fèi)Vehiclesmaintenance油料費(fèi)Vehiclesmaintenance培訓(xùn)費(fèi)Educationandtraining接

27、待費(fèi)Entertainment圖書、印刷費(fèi)Booksandprinting運(yùn)費(fèi)Transportation保險(xiǎn)費(fèi)Insurancepremium支付手續(xù)費(fèi)Commission雜費(fèi)Sundrycharges折舊費(fèi)Depreciationexpense機(jī)物料消耗Articleofconsumption勞動(dòng)保護(hù)費(fèi)Laborprotectionfees季節(jié)性停工損失Lossonseasonalitycessation4107勞務(wù)成本Servicecosts五、損益類Profitandloss收入Income業(yè)務(wù)收入OPERATINGINCOME5101主營業(yè)務(wù)收入Primeoperatingreven

28、ue產(chǎn)品銷售收入Salesrevenue服務(wù)收入Servicerevenue5102其他業(yè)務(wù)收入Otheroperatingrevenue材料銷售Salesmaterials代購代售包裝物出租Wrappagelease出讓資產(chǎn)使用權(quán)收入Remiserightofassetsrevenue返還所得稅Reimbursementofincometax其他收入Otherrevenue5201投資收益Investmentincome短期投資收益Currentinvestmentincome長期投資收益Long-terminvestmentincome計(jì)提的委托貸款減值準(zhǔn)備Withdrawalofentr

29、ustloansreserves5203補(bǔ)貼收入Subsidizerevenue國家扶持補(bǔ)貼收入Subsidizerevenuefromcountry其他補(bǔ)貼收入Othersubsidizerevenue5301營業(yè)外收入NON-OPERATINGINCOME非貨幣性交易收益Non-cashdealincome現(xiàn)金溢余Cashoverage處置固定資產(chǎn)凈收益Netincomeondisposaloffixedassets出售無形資產(chǎn)收益Incomeonsalesofintangibleassets固定資產(chǎn)盤盈Fixedassetsinventoryprofit罰款凈收入Netamercemen

30、tincome支出Outlay業(yè)務(wù)支出Revenuecharges5401主營業(yè)務(wù)成本Operatingcosts產(chǎn)品銷售成本Costofgoodssold服務(wù)成本Costofservice5402主營業(yè)務(wù)稅金及附加Taxandassociatecharge營業(yè)稅Salestax消費(fèi)稅Consumptiontax城市維護(hù)建設(shè)稅Taxformaintainingandbuildingcities資源稅Resourcestax土地增值稅Incrementtaxonlandvalue5405其他業(yè)務(wù)支出Otherbusinessexpense銷售其他材料成本Othercostofmaterialsa

31、le其他勞務(wù)成本Othercostofservice其他業(yè)務(wù)稅金及附加費(fèi)Othertaxandassociatecharge費(fèi)用Expenses營業(yè)費(fèi)用Operatingexpenses代銷手續(xù)費(fèi)Consignmentcommissioncharge運(yùn)雜費(fèi)Transpotation保險(xiǎn)費(fèi)Insurancepremium展覽費(fèi)Exhibitionfees廣告費(fèi)Advertisingfees管理費(fèi)用Administrativeexpenses職工工資StaffSalaries修理費(fèi)Repaircharge低值易耗攤銷Articleofconsumption辦公費(fèi)Officeallowance差旅費(fèi)

32、Travellingexpense工會經(jīng)費(fèi)Labourunionexpenditure研究與開發(fā)費(fèi)Researchanddevelopmentexpense福利費(fèi)Employeebenefits/welfare職工教育經(jīng)費(fèi)Personneleducation待業(yè)保險(xiǎn)費(fèi)Unemploymentinsurance勞動(dòng)保險(xiǎn)費(fèi)Labourinsurance醫(yī)療保險(xiǎn)費(fèi)Medicalinsurance會議費(fèi)Coferemce聘請中介機(jī)構(gòu)費(fèi)Intermediaryorgans咨詢費(fèi)Consultfees訴訟費(fèi)Legalcost業(yè)務(wù)招待費(fèi)Businessentertainment技術(shù)轉(zhuǎn)讓費(fèi)Technology

33、transferfees礦產(chǎn)資源補(bǔ)償費(fèi)Mineralresourcescompensationfees排污費(fèi)Pollutiondischargefees房產(chǎn)稅Housingpropertytax車船使用稅Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用稅Tenuretax印花稅Stamptax財(cái)務(wù)費(fèi)用Financecharge利息支出Interestexchange匯兌損失Foreignexchangeloss各項(xiàng)手續(xù)費(fèi)Chargefortrouble各項(xiàng)專門借款費(fèi)用Special-borrowingcost5601營業(yè)外支出Nonbusines

34、sexpenditure捐贈(zèng)支出Donationoutlay減值準(zhǔn)備金Depreciationreserves非常損失Extraordinaryloss處理固定資產(chǎn)凈損失Netlossondisposaloffixedassets出售無形資產(chǎn)損失Lossonsalesofintangibleassets固定資產(chǎn)盤虧Fixedassetsinventoryloss債務(wù)重組損失Lossonarrangement罰款支出Amercementoutlay5701所得稅Incometax以前年度損益調(diào)整Prioryearincomeadjustment專業(yè)術(shù)語consistency一貫性substanc

35、eoverform實(shí)質(zhì)重于形式materiality重要性prudence謹(jǐn)慎性currentasset流動(dòng)資產(chǎn)non-currentasset非流動(dòng)資產(chǎn)rounditup,rounditdown四舍五入contingentliability或有負(fù)債creditor債權(quán)人renderingofservice提供勞務(wù)royalties版稅bonusshare分紅股redempteshare贖回股份debenture債券credit貸方depreciation折舊residualvalue剩余價(jià)值accountingtreatment會計(jì)處理accrualconcept權(quán)責(zé)發(fā)生制概念netbook

36、value賬面凈值straightlinemethod直線法carryingamount資產(chǎn)凈值(資產(chǎn)累計(jì)折舊減值)ruleofthumb經(jīng)驗(yàn)法contributionmargin邊際貢獻(xiàn)deferredincome遞延收入financelease融資租賃cashequivalents現(xiàn)金等價(jià)物operatinglease經(jīng)營租賃capitalappreciation資本增值amortization分?jǐn)俰ncrementalbudget增量預(yù)算zerobasedbudget零基預(yù)算continuousbudget滾動(dòng)預(yù)算deferredtax遞延稅款permanentdifference永久性

37、差異timingdifference時(shí)間性差異flowthroughmethod應(yīng)付稅款法eventsafterbalancesheetdate資產(chǎn)負(fù)債表日后事項(xiàng)returnoninvestment(ROI)投資回報(bào)率profitbeforeinterestandtax息稅前利潤profitmargin利潤率retrospectiveapplication追溯調(diào)整法prospectiveapplication未來適用法英文會計(jì)報(bào)表利潤表INCOMESTATEMENT項(xiàng)目ITEMS產(chǎn)品銷售收入Salesofproducts其中：出口產(chǎn)品銷售收入Including：Exportsales減：銷售折

38、扣與折讓Less：Salesdiscountandallowances產(chǎn)品銷售凈額Netsalesofproducts減：產(chǎn)品銷售稅金Less：Salestax產(chǎn)品銷售成本Costofsales其中：出口產(chǎn)品銷售成本Including：Costofexportsales產(chǎn)品銷售毛利Grossprofitonsales減：銷售費(fèi)用Less：Sellingexpenses管理費(fèi)用Generalandadministrativeexpenses財(cái)務(wù)費(fèi)用Financialexpenses其中：利息支出(減利息收入)Including：Interestexpenses(minusinterestinco

39、me)匯兌損失(減匯兌收益)Exchangelosses(minusexchangegains)產(chǎn)品銷售利潤Profitonsales加：其他業(yè)務(wù)利潤Add：profitfromotheroperations營業(yè)利潤Operatingprofit加：投資收益Add：Incomeoninvestment加：營業(yè)外收入Add：Non-operatingincome減：營業(yè)外支出Less：Non-operatingexpenses加：以前年度損益調(diào)整Add：adjustmentoflossandgainforpreviousyears利潤總額Totalprofit減：所得稅Less：Incometa

40、x凈利潤Netprofit資產(chǎn)負(fù)債表BALANCESHEET資產(chǎn)ASSETS流動(dòng)資產(chǎn)CURRENTASSETS現(xiàn)金Cashonhand備用金Prettycash銀行存款Cashinbanks有價(jià)證券Marketablereceivable應(yīng)收票據(jù)Notesreceivable應(yīng)收帳款A(yù)ccountsreceivable減：壞帳準(zhǔn)備Less：allowanceforbaddebts預(yù)付貨款Prepayments-supplies內(nèi)部往來Inter-companyaccounts其他應(yīng)收款Otherreceivables待攤費(fèi)用Prepaidanddeferredexpenses存貨Invento

41、ries減：存貨變現(xiàn)損失準(zhǔn)備：Less：allowanceoninventoryreductiontomarket已轉(zhuǎn)未完工生產(chǎn)成本Transferredinproductioncosttransforming一年內(nèi)到期的長期投資Maturedlongtimeinvestmentswithinayear流動(dòng)資產(chǎn)合計(jì)Totalcurrentassets長期投資：LONGTERMINVESTMENT長期投資Longterminvestments撥付所屬資金Fundstoburnchs一年以上的應(yīng)收款項(xiàng)Accountsreceivableoverayear固定資產(chǎn)：FIXEDASSETS固定資產(chǎn)原價(jià)

42、Fixedassets-cost減：累計(jì)折舊Less:accumulateddepreciation固定資產(chǎn)凈值Fixedassets-netvalue固定資產(chǎn)清理Disposaloffixedassets融資租入固定資產(chǎn)原價(jià)：Fixedassets-costonfinanciallease減：融資租入固定資產(chǎn)折舊Less：accumulateddepreciation融資租入固定資產(chǎn)凈值：Fixedassets-netvalueonfinanciallease在建工程：CONSTRUCTIONWORKINPROCESS無形資產(chǎn)INTANGIBLEASSETS場地使用權(quán)Righttotheus

43、eofasite工業(yè)產(chǎn)權(quán)及專有技術(shù)Industrialpropertyrightandpatents其他無形資產(chǎn)Otherintangibles無形資產(chǎn)合計(jì)Totalintangibleassets其它資產(chǎn)OTHERASSETS開辦費(fèi)Organizationexpenses遞延投資損失Deferredinvestment籌建期間匯兌損失Exchangelossesduringorganizationperiodlosses遞延稅款借項(xiàng)Debitsideofdeferredtax其他遞延支出Otherdeferredexpenditures待轉(zhuǎn)銷匯兌損益Prepaidanddeferredexc

44、hangeloss其他遞延借款Debitsideofotherdeferred其他資產(chǎn)合計(jì)TotalotherAssets資產(chǎn)總計(jì)TOTALASSETS負(fù)債及所有者權(quán)LIABILITIESANDCAPITAL流動(dòng)負(fù)債：CURRENTLIABILITIES短期借款Shorttermloans應(yīng)付票據(jù)Notespayable應(yīng)付帳款A(yù)ccountspayable內(nèi)部往來Inter-companyaccounts預(yù)收貨款I(lǐng)temsreceivedinadvance-supplies應(yīng)付工資Accruedpayroll應(yīng)交稅金Taxespayable應(yīng)付股利Dividendspayable其他應(yīng)付款O

45、therpayables預(yù)提費(fèi)用Accruedexpenses職工獎(jiǎng)勵(lì)及福利費(fèi)用Bonusandwelfarefunds一年內(nèi)到期的長期負(fù)債Maturedlongtermliabilitieswithinayear其他流動(dòng)負(fù)債Othercurrentliabilities流動(dòng)負(fù)債合計(jì)Totalcurrentliabilities長期負(fù)債：LONGTERMLIABILITIES長期借款longtermloans應(yīng)付公司債Bondspayable應(yīng)公司債溢價(jià)(折價(jià))Premiumonbondspayable(discount)一年以上的應(yīng)付款項(xiàng)Accountspayableoverayear長期負(fù)

46、債合計(jì)：Totallongtermliabilities其他負(fù)債：OTHERLIABILITIES籌建期間匯兌收益Exchangegainsduringorganizationperiod遞延投資收益Deferredinvestmentgains遞延稅款貸項(xiàng)Creditsideofdeferredtax其他遞延貸項(xiàng)Creditsideofothertax待轉(zhuǎn)銷匯兌收益Prepaidanddeferredexchangeprofit其他負(fù)債合計(jì)Totalotherliabilities負(fù)債合計(jì)Totalliabilities所有者權(quán)益Investorequity委托加工材料Materialspr

47、ocessedoncommission受托代銷商品Goodsinconsignment代管商品物資Goodheldinourcustos本年支付的進(jìn)口環(huán)節(jié)稅金Importtaxpaidthisyear由企業(yè)負(fù)責(zé)的應(yīng)收票據(jù)貼現(xiàn)ContingentLiabilityincurredbydiscountednotesreceivable租入固定資產(chǎn)Leaseholdfixedassets應(yīng)付帳款Tradecreditors應(yīng)收票據(jù)Notesreceivable預(yù)收帳款A(yù)dvancesfromcustomers應(yīng)收股利Dividendsreceivable代銷商品款Consignment-inpaya

48、bles應(yīng)收利息Interestreceivable應(yīng)付工資Payrollpayable應(yīng)收帳款Tradedebtors應(yīng)付福利費(fèi)Welfarepayable其他應(yīng)收款Otherdebtors應(yīng)付股利Proposeddividends壞帳準(zhǔn)備Provisionfordoubtfuldebts債券Short-termbondspayable預(yù)付帳款Prepayment應(yīng)交稅金Taxpayable應(yīng)收補(bǔ)貼款A(yù)llowancereceivable其他應(yīng)交款Otherpayabletogovernment待攤費(fèi)用Prepaidexpenses其他應(yīng)付款Othercreditors待處理流動(dòng)資產(chǎn)損益Un

49、settledG/Loncurrentassets預(yù)提費(fèi)用Accruedexpenses存貨Inventories一年內(nèi)到期長期負(fù)債Longtermliabilitiesduewithinoneyear存貨跌價(jià)準(zhǔn)備Provisionforobsoletestocks其他流動(dòng)負(fù)債Othercurrentliability其他流動(dòng)資產(chǎn)Othercurrent流動(dòng)負(fù)債合計(jì)TOTALCURRENTLIABILITIES流動(dòng)資產(chǎn)合計(jì)TOTALCURRENTASSETS長期股權(quán)投資Longtermequityinvestmentpayable長期債券投資Longtermsecuritiesinvestme

50、nt長期應(yīng)付款Longtermpayable長期投資減值準(zhǔn)備Provisionforlong-terminvestmentHousingfund其他長期負(fù)債Otherlongtermliabilities長期投資合計(jì)TOTALLONG-TERMINVESTMENT長期負(fù)債合計(jì)TOTALLONG-TERMLIABILITIES固定資產(chǎn)Fixedassets累計(jì)折舊Accumulateddepreciation遞延稅款Deferredtaxation工程物資Projectmaterial在建工程Constructioninprogress其他負(fù)債合計(jì)TOTALOTHERLIABILITIES固定資

51、產(chǎn)減值準(zhǔn)備Imparement待處理固定資產(chǎn)損益UnsettledG/Lonfixedassets負(fù)債合計(jì)TOTALLIABILITIES固定資產(chǎn)合計(jì)TOTALFIXEDASSETS股本Sharecapital盈余公積Surplusreserves資本公積Capitalsurplus無形資產(chǎn)盈余公積Surplusreserves開辦費(fèi)Pre-operatingexpenses長期待攤費(fèi)用Deferredassets其他長期資產(chǎn)Otherlongtermassets期初未分配利潤開辦費(fèi)Pre-operatingexpenses長期待攤費(fèi)用Deferredassets其他長期資產(chǎn)Otherlongtermassets無形及其他資產(chǎn)合計(jì)TOTALINTANGIBLEANDASSETS資產(chǎn)總計(jì)TOTALASSETS應(yīng)付短期應(yīng)付債券Bonds住房周轉(zhuǎn)金負(fù)債及所有者權(quán)益總計(jì)應(yīng)付短期應(yīng)付債券Bonds住房周轉(zhuǎn)金負(fù)債及所有者序號編號會計(jì)科目名稱序號編號會計(jì)科目名稱序號編號會計(jì)科目名稱、資產(chǎn)類一、資產(chǎn)類（續(xù)）三共同類（續(xù)）11001庫存現(xiàn)金551606固定資產(chǎn)清理1073101衍生工具21002銀行存款561611未擔(dān)保余值1083201套期工具31003存放中央銀行款項(xiàng)571621生產(chǎn)性生物資產(chǎn)1093202被套期項(xiàng)目41011存放冋業(yè)581