完整英文版財(cái)務(wù)報(bào)表各項(xiàng)目詞條

完整英文版資產(chǎn)欠債表、利潤(rùn)表及現(xiàn)金流量表資產(chǎn)欠債表BalanceSheet項(xiàng)目ITEM貨幣資金Cash短時(shí)間投資Shortterminvestments應(yīng)收單據(jù)Notesreceivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收賬款A(yù)ccountsreceivable其他應(yīng)收款Otherreceivables預(yù)付賬款A(yù)ccountsprepaid期貨保證金Futureguarantee應(yīng)收補(bǔ)助款A(yù)llowancereceivable應(yīng)收出口退稅Exportdrawbackreceivable存貨Inventories其中：原材料Including:Rawmaterials產(chǎn)成品（庫(kù)存商品）Finishedgoods待攤費(fèi)用Prepaidanddeferredexpenses待處置流動(dòng)資產(chǎn)凈損失UnsettledG/Loncurrentassets一年內(nèi)到期的長(zhǎng)期債權(quán)投資Long-termdebentureinvestmentfallingdueinayaear其他流動(dòng)資產(chǎn)Othercurrentassets流動(dòng)資產(chǎn)合計(jì)Totalcurrentassets長(zhǎng)期投資：Long-terminvestment：其中:長(zhǎng)期股權(quán)投資Includinglongtermequityinvestment長(zhǎng)期債權(quán)投資Longtermsecuritiesinvestment*歸并價(jià)差I(lǐng)ncorporatingpricedifference長(zhǎng)期投資合計(jì)Totallong-terminvestment固定資產(chǎn)原價(jià)Fixedassets-cost減：累計(jì)折舊Less:AccumulatedDepreciation固定資產(chǎn)凈值Fixedassets-netvalue減：固定資產(chǎn)減值預(yù)備Less:Impairmentoffixedassets固定資產(chǎn)凈額Netvalueoffixedassets固定資產(chǎn)清理Disposaloffixedassets工程物資Projectmaterial在建工程ConstructioninProgress待處置固定資產(chǎn)凈損失UnsettledG/Lonfixedassets固定資產(chǎn)合計(jì)Totaltangibleassets無形資產(chǎn)Intangibleassets其中:土地利用權(quán)Includinganduserights遞延資產(chǎn)（長(zhǎng)期待攤費(fèi)用）Deferredassets其中:固定資產(chǎn)修理Including:Fixedassetsrepair固定資產(chǎn)改良支出Improvementexpenditureoffixedassets其他長(zhǎng)期資產(chǎn)Otherlongtermassets其中:特準(zhǔn)儲(chǔ)蓄物資Amongit:Speciallyapprovedreservingmaterials無形及其他資產(chǎn)合計(jì)Totalintangibleassetsandotherassets遞延稅款借項(xiàng)Deferredassetsdebits資產(chǎn)總計(jì)TotalAssets資產(chǎn)欠債表（續(xù)表）BalanceSheet項(xiàng)目ITEM短時(shí)間借款Short-termloans應(yīng)付票款Notespayable應(yīng)付賬款A(yù)ccountspayab1e預(yù)收賬款A(yù)dvancesfromcustomers應(yīng)付工資Accruedpayro1l應(yīng)付福利費(fèi)Welfarepayable

應(yīng)付利潤(rùn)（股利）Profitspayab1e應(yīng)交稅金Taxespayable其他應(yīng)交款Otherpayabletogovernment其他應(yīng)付款Othercreditors預(yù)提費(fèi)用Provisionforexpenses估量欠債Accruedliabilities一年內(nèi)到期的長(zhǎng)期欠債Longtermliabilitiesduewithin其他流動(dòng)欠債Othercurrentliabilities流動(dòng)欠債合計(jì)Totalcurrentliabilities長(zhǎng)期借款Long-termloanspayable應(yīng)付債券Bondspayable長(zhǎng)期應(yīng)付款long-termaccountspayable專項(xiàng)應(yīng)付款Specialaccountspayable其他長(zhǎng)期欠債Otherlong-termliabilities其中:特準(zhǔn)儲(chǔ)蓄資金Including:Specialreservefund長(zhǎng)期欠債合計(jì)Totallongtermliabilities遞延稅款貸項(xiàng)Deferredtaxationcredit負(fù)債合計(jì)Totalliabilities*少數(shù)股東權(quán)益Minorityinterests實(shí)收資本（股本）SubscribedCapital國(guó)家資本Nationalcapital集體資本Collectivecapital法人資本Legalperson'scapital其中:國(guó)有法人資本Including:State-ownedlegalperson集體法人資本Collectivelegalperson'scapital個(gè)人資本Personalcapital外商資本Foreignbusinessmen'scapital資本公積Capitalsurplus盈余公積surplusreserveoneyearscapital其中:法定盈余公積Including:statutorysurplusreserve公益金publicwelfarefundoneyearscapital補(bǔ)充流動(dòng)資本Supplementarycurrentcapital*未確認(rèn)的投資損失（以“-”號(hào)填列）Unaffirmedinvestmentloss未分派利潤(rùn)Retainedearnings外幣報(bào)表折算差額ConverteddifferenceinForeignCurrencyStatements所有者權(quán)益合計(jì)Totalshareholder'sequity欠債及所有者權(quán)益共計(jì)TotalLiabilities&Equity利潤(rùn)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)品銷售本錢Costofsales其中：出口產(chǎn)品銷售本錢Including：Costofexportsales產(chǎn)品銷售毛利Grossprofitonsales減：銷售費(fèi)用Less：Sellingexpenses治理費(fèi)用Generalandadministrativeexpenses財(cái)務(wù)費(fèi)用Financialexpenses其中：利息支出（減利息收入）Including：Interestexpenses（minusinterestincome）匯兌損失（減匯兌收益）Exchangelosses（minusexchangegains）產(chǎn)品銷售利潤(rùn)Profitonsales加：其他業(yè)務(wù)利潤(rùn)Add：Profitfromotheroperations營(yíng)業(yè)利潤(rùn)Operatingprofit加：投資收益Add：Incomeoninvestment加：營(yíng)業(yè)外收入Add：Non-operatingincome減：營(yíng)業(yè)外支出Less：Non-operatingexpenses加：以前年度損益調(diào)整Add：Adjustmentoflossandgainforpreviousyears利潤(rùn)總額Totalprofit減：所得稅 Less：Incometax凈利潤(rùn)Netprofit現(xiàn)金流量表CashFlowsStatementPreparedby:Period:Unit:ItemsFlowsfromOperatingActivities:01)Cashreceivedfromsalesofgoodsorrenderingofservices02)RentalreceivedValueaddedtaxonsalesreceivedandrefundsofvalue03)addedtaxpaid04)Refundofothertaxesandlevyotherthanvalueaddedtax07)Othercashreceivedrelatingtooperatingactivities08)Sub-totalofcashinflows09)CashpaidforgoodsandservicesCashpaidforoperatingleasesCashpaidtoandonbehalfofemployeesValueaddedtaxonpurchasespaidIncometaxpaidTaxespaidotherthanvalueaddedtaxandincometaxOthercashpaidrelatingtooperatingactivitiesSub-totalofcashoutflowsNetcashflowsfromoperatingactivitiesFlowsfromInvestingActivities:CashreceivedfromreturnofinvestmentsCashreceivedfromdistributionofdividendsorprofitsCashreceivedfrombondinterestincomeNetcashreceivedfromdisposaloffixedassets,intangibleAssetsandotherlong-termassetsOthercashreceivedrelatingtoinvestingactivitiesSub-totalofcashinflowsCashpaidtoacquirefixedassets,intangibleassetsAndotherlong-termassetsCashpaidtoacquireequityinvestmentsCashpaidtoacquiredebtinvestmentsOthercashpaidrelatingtoinvestingactivitiesSub-totalofcashoutflowsNetcashflowsfrominvestingactivitiesFlowsfromFinancingActivities:ProceedsfromissuingsharesProceedsfromissuingbondsProceedsfromborrowingsOtherproceedsrelatingtofinancingactivitiesSub-totalofcashinflowsCashrepaymentsofamountsborrowedCashpaymentsofexpensesonanyfinancingactivitiesCashpaymentsfordistributionofdividendsorprofitsCashpaymentsofinterestexpensesCashpaymentsforfinanceleasesCashpaymentsforreductionofregisteredcapitalOthercashpaymentsrelatingtofinancingactivitiesSub-totalofcashoutflowsNetcashflowsfromfinancingactivitiesofForeignExchangeRateChangesonCashIncreaseinCashandCashEquivalentsSupplementalInformationandFinancingActivitiesthatdonotInvolveinCashReceiptsandPaymentsRepaymentofdebtsbythetransferoffixedassetsRepaymentofdebtsbythetransferofinvestmentsInvestmentsintheformoffixedassetsRepaymentsofdebtsbythetransferofinvestoriesofNetProfittoCashFlowsfromOperatingActivitiesNetprofitAddprovisionforbaddebtorbaddebtwrittenoffDepreciationoffixedassetsAmortizationofintangibleassetsLossesondisposaloffixedassets,intangibleassetsandotherlong-termassets(ordeduct:gains)LossesonscrappingoffixedassetsFinancialexpensesLossesarisingfrominvestments(ordeduct:gains)Deferedtaxcredit(ordeduct:debit)Decreaseininventories(ordeduct：increase)Decreaseinoperatingreceivables(ordeduct:increase)Increaseinoperatingpayables(ordeduct:decrease)Netpaymentonvalueaddedtax(ordeduct:netreceiptsNetcashflowsfromoperatingactivitiesIncreaseinCashandCashEquivalentscashattheendoftheperiodLess:cashatthebeginningoftheperiodPlus:cashequivalentsattheendoftheperiodLess:cashequivalentsatthebeginningoftheperiodNetincreaseincashandcashequivalentsapaymentorseriouspayments一次或多次付款abatement扣減absoluteandunconditionalpayments絕對(duì)和無條件付款acceleratedpayment加速支付acceptancedate同意日acceptance同意accession加入accessories附屬設(shè)備accountability承擔(dān)責(zé)任的程度accountingbenefits會(huì)計(jì)利益accountingperiod會(huì)計(jì)期間accountingpolicies會(huì)計(jì)政策accountingprinciple會(huì)計(jì)準(zhǔn)那么accountingtreatment會(huì)計(jì)處置accountsreceivables應(yīng)收賬款accounts賬項(xiàng)accreditedinvestors經(jīng)備案的投資人accumulatedallowance累計(jì)預(yù)備金acknowledgementrequirement對(duì)承認(rèn)的要求acquisitionofassets資產(chǎn)的取得acquisitions兼并ActonProductLiability(德國(guó))生產(chǎn)責(zé)任法action訴訟actualownership事實(shí)上的所有權(quán)additionalfilings補(bǔ)充備案additionalmargin附加利差additionalrisk附加風(fēng)險(xiǎn)additions（設(shè)備的）附件adjustedtaxbasis已調(diào)整稅基adjustmentofyield對(duì)收益的調(diào)整administrativefee治理費(fèi)AdministrativeLaw（美國(guó)）行政法advancenotice事前通知advance放款adversetaxconsequences不利的稅收后果advertising做廣告affiliatedgroup聯(lián)合集體affiliate附屬機(jī)構(gòu)AfricanLeasingAssociation非洲租賃協(xié)會(huì)after-taxrate稅后利率aggregaterents合計(jì)租金aggregaterisk合計(jì)風(fēng)險(xiǎn)agreementconcerningrightsofexplorenaturalresources涉及自然資源開發(fā)權(quán)的協(xié)議agreement協(xié)議alliances聯(lián)盟allocationoffinanceincome財(cái)務(wù)收益分派allowanceforlossesonreceivables應(yīng)收款損失備抵金alternativeuses改換用途地利用amenabilitytoforeigninvestment外國(guó)投資的易受操縱程度amendment修改amortizationofdeferredloanfeesandrelatedconsideration遞延的貸款費(fèi)和相關(guān)的報(bào)酬的攤銷amortizationschedule攤銷進(jìn)度表amortize攤銷amountofrecourse求償金額amountofusage利用量AMT（AlternativeMinimumTax）（美國(guó)）可替代最低稅analogousto類推為annualbudgetappropriation年度預(yù)算撥款appendix（契約性文件的）附件applicablelaw適用法律applicablesecuritieslaws適用的證券法律applicabletaxlife適用的應(yīng)納稅壽命appraisal評(píng)估appraisers評(píng)估人員appreciation溢價(jià)appropriationprovisions撥款條例appropriation侵占approvalauthority核準(zhǔn)權(quán)approval核準(zhǔn)approximation近似arbitraryandartificiallyhighvalue（承租人違約出租人收回租賃物時(shí)法官裁決的）任意的和人為舉高的價(jià)值arbitration仲裁arm'slengthtransaction公平交易arrangement安排arrest扣留Article2A美國(guó)統(tǒng)一商法典關(guān)于法定融資租賃的條款articlesofincorporation公司章程AsiaLeaae亞洲租賃協(xié)會(huì)assess評(píng)估assetmanager設(shè)備領(lǐng)導(dǎo)assetriskinsurance資產(chǎn)風(fēng)險(xiǎn)保險(xiǎn)assetsecuritization資產(chǎn)證券化assetspecificity資產(chǎn)特點(diǎn)assettracking資產(chǎn)跟蹤asset-backedfinancing資產(chǎn)支持型融資asset-basedlessor立足于資產(chǎn)的出租人asset-orientedlessor(經(jīng)營(yíng)租賃中的)資產(chǎn)導(dǎo)向型出租人asset資產(chǎn)assignee受讓人assignment讓與association社團(tuán)attheexpiry期限屆滿時(shí)ATT(automatictransferoftitle)所有權(quán)自動(dòng)轉(zhuǎn)移attachments附著物attributes屬性auctionsale拍賣audits審計(jì)authenticate認(rèn)證authentication證明authority當(dāng)局authorize認(rèn)可availabilityoffixedratemedium-termfinancing固定利率中期融資可取得的程度available-for-salesecurities正供出售證券averagelife平均壽命averagemanagednetfinancedassets所治理的已籌資金資產(chǎn)凈額平均值backed-upservicer替補(bǔ)效勞者balancesheetdate資產(chǎn)欠債表日bandwidth帶寬bankaffiliates銀行的下屬機(jī)構(gòu)bankquote銀行報(bào)價(jià)bankruptcycost破產(chǎn)本錢bankruptcycourt破產(chǎn)法院bankruptcylaw破產(chǎn)法bankruptcyproceedings破產(chǎn)程序bankruptcy破產(chǎn)bareboatcharterer光船承租人bargainrenewaloption廉價(jià)續(xù)租任擇權(quán)basicearningspershare每股大體收益basicrent大體租金（各期應(yīng)付的租金）beneficiaries受益人big-ticketitems大額項(xiàng)目billandcollect開票和收款bindingagreement有約束力的協(xié)議blindvendordiscount賣主暗扌口bluebook藍(lán)皮書（美國(guó)二手市場(chǎng)設(shè)備價(jià)錢手冊(cè)）bookincome賬面收入bookloses賬面虧損borrower借款人BPO（bargainpurchaseoption）廉價(jià)購(gòu)買任擇權(quán)bridgefacility橋式融通bridge橋梁brokerfee經(jīng)紀(jì)人費(fèi)brokers經(jīng)紀(jì)人build-to-suitleases（租賃物由承租人）承建或承造的租賃協(xié)議bulldozer推土機(jī)bundledadditionalservices捆綁（在一路的）附加效勞bundling捆綁（效勞）businessacquisition業(yè)務(wù)收購(gòu)businessandoccupationtax營(yíng)業(yè)及開業(yè)許可稅businessgeneration業(yè)務(wù)開發(fā)businesstrust商業(yè)信托by（e）-laws細(xì)那么byte字節(jié)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其他貨幣資金Othercashandcashequivalents100901外埠存款OthercityCashinbank100902銀行本票Cashier''scheque100903銀行匯票Bankdraft100904信譽(yù)卡Creditcard100905信譽(yù)證保證金L/CGuaranteedeposits100906存出投資款Refundabledeposits1101短時(shí)間投資Short-terminvestments110101股票Short-terminvestments-stock110102債券Short-terminvestments-corporatebonds110103基金Short-terminvestments-corporatefunds110110其他Short-terminvestments-other1102短時(shí)間投資跌價(jià)預(yù)備Short-terminvestmentsfallingpricereserves應(yīng)收款A(yù)ccountreceivable1111應(yīng)收單據(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Othernotesreceivable1141壞賬預(yù)備Baddebtreserves1151預(yù)付賬款A(yù)dvancemoney1161應(yīng)收補(bǔ)助款Coverdeficitbystatesubsidiesofreceivable庫(kù)存資產(chǎn)Inventories1201物資采購(gòu)Suppliespurchasing1211原材料Rawmaterials1221包裝物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料本錢不同Materialscostvariance1241自制半成品Semi-Finishedgoods1243庫(kù)存商品Finishedgoods1244商品進(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)預(yù)備Inventoryfallingpricereserves1291分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages1301待攤費(fèi)用Deferredandprepaidexpenses長(zhǎng)期投資Long-terminvestment1401長(zhǎng)期股權(quán)投資Long-terminvestmentonstocks140101股票投資Investmentonstocks140102其他股權(quán)投資Otherinvestmentonstocks1402長(zhǎng)期債權(quán)投資Long-terminvestmentonbonds140201債券投資Investmentonbonds140202其他債權(quán)投資Otherinvestmentonbonds1421長(zhǎng)期投資減值預(yù)備Long-terminvestmentsdepreciationreserves股權(quán)投資減值預(yù)備Stockrightsinvestmentdepreciationreserves債權(quán)投資減值預(yù)備Bcreditor''srightsinvestmentdepreciationreserves1431委托貸款Entrustloans143101本金Principal143102利息Interest143103減值預(yù)備Depreciationreserves1501固定資產(chǎn)Fixedassets衡宇Building建筑物Structure機(jī)械設(shè)備Machineryequipment運(yùn)輸設(shè)備Transportationfacilities工具器具Instrumentsandimplement1502累計(jì)折舊Accumulateddepreciation1505固定資產(chǎn)減值預(yù)備Fixedassetsdepreciationreserves衡宇、建筑物減值預(yù)備Building/structuredepreciationreserves機(jī)械設(shè)備減值預(yù)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Prepaymentsforequipment160104為生產(chǎn)預(yù)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在建工程減值預(yù)備Construction-in-processdepreciationreserves1701固定資產(chǎn)清理Liquidationoffixedassets1801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高作權(quán)Copyrights土地利用權(quán)Tenure商譽(yù)Goodwill1805無形資產(chǎn)減值預(yù)備IntangibleAssetsdepreciationreserves專利權(quán)減值預(yù)備Patentrightsdepreciationreserves商標(biāo)權(quán)減值預(yù)備trademarkrightsdepreciationreserves1815未確認(rèn)融資費(fèi)用Unacknowledgedfinancialcharges待處置財(cái)產(chǎn)損溢Waitdealassetslossorincome1901長(zhǎng)期待攤費(fèi)用Long-termdeferredandprepaidexpenses1911待處置財(cái)產(chǎn)損溢Waitdealassetslossorincome191101待處置流動(dòng)資產(chǎn)損溢Waitdealintangibleassetslossorincome191102待處置固定資產(chǎn)損溢Waitdealfixedassetslossorincome二、欠債類Liability短時(shí)間欠債Currentliability2101短時(shí)間借款Short-termborrowing2111應(yīng)付單據(jù)Notespayable銀行承兌匯票Bankacceptance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valueaddedtaxpayable進(jìn)項(xiàng)稅額WithholdingsonVAT已交稅金Payingtax轉(zhuǎn)出未交增值稅UnpaidVATchangeover減免稅款Taxdeduction銷項(xiàng)稅額SubstitutedmoneyonVAT

出口退稅Taxreimbursementforexport進(jìn)項(xiàng)稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Exportdeductdomesticsalesgoodstax轉(zhuǎn)出多交增值稅OverpaidVATchangeover未交增值稅UnpaidVAT217102應(yīng)交營(yíng)業(yè)稅Businesstaxpayable217103應(yīng)交消費(fèi)稅Consumptiontaxpayable217104應(yīng)交資源稅217104應(yīng)交資源稅Resourcestaxpayable217105應(yīng)交所得稅217105應(yīng)交所得稅Incometaxpayable217106應(yīng)交土地增值稅Incrementtaxonlandvaluepayable217106應(yīng)交土地增值稅Incrementtaxonlandvaluepayable217107應(yīng)交城市保護(hù)建設(shè)稅Taxformaintainingandbuildingcitiespayable217108應(yīng)交房產(chǎn)稅Housingpropertytaxpayable217109應(yīng)交土地利用稅Tenuretaxpayable217110應(yīng)交車船利用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable217111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其他欠債Otherliabilities2201待轉(zhuǎn)資產(chǎn)價(jià)值Pendingchangeroverassetsvalue2211估量欠債Anticipationliabilities長(zhǎng)期欠債Long-termLiabilities2301長(zhǎng)期借款Long-termloans一年內(nèi)到期的長(zhǎng)期借款Long-termloansduewithinoneyear一年后到期的長(zhǎng)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(zhǎng)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(zhǎng)期應(yīng)付Long-termaccountpayableduewithinoneyear一年后到期的長(zhǎng)期應(yīng)付Long-termaccountpayableoveroneyear2331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OWNERS''EQUITY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Capitalreserve311101資本(或股本)溢價(jià)Cpital(orStock)premium311102同意捐贈(zèng)非現(xiàn)金資產(chǎn)預(yù)備Receivenon-cashdonatereserve311103股權(quán)投資預(yù)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Freesurplusreserves312103法定公益金Legalpublicwelfarefund312104儲(chǔ)蓄基金Reservefund312105企業(yè)進(jìn)展基金Enterpriseexpensionfund312106利潤(rùn)歸還投資Profitscapitalizadonreturnofinvestment利潤(rùn)Profits3131今年利潤(rùn)C(jī)urrentyearprofits3141利潤(rùn)分派Profitdistribution314101其他轉(zhuǎn)入Otherchengeoverin314102提取法定盈余公積Withdrawallegalsurplus314103提取法定公益金Withdrawallegalpublicwelfarefunds314104提取儲(chǔ)蓄基金Withdrawalreservefund314105提取企業(yè)進(jìn)展基金Withdrawalreserveforbusinessexpansion314106提取職工獎(jiǎng)勵(lì)及福利基金Withdrawalstaffandworkers''bonusandwelfarefund314107利潤(rùn)歸還投資Profitscapitalizadonreturnofinvestment314108應(yīng)付優(yōu)先股股利PreferredStockdividendspayable314109提取任意盈余公積Withdrawalothercommonaccumulationfund314110應(yīng)付一般股股利CommonStockdividendspayable314111轉(zhuǎn)作資本(或股本)的一般股股利CommonStockdividendschangetoassets(orstock)314115未分派利潤(rùn)Undistributedprofit四、本錢類Cost4101生產(chǎn)本錢Costofmanufacture410101大體生產(chǎn)本錢Basecostofmanufacture410102輔助生產(chǎn)本錢Auxiliarycostofmanufacture4105制造費(fèi)用Manufacturingoverhead材料費(fèi)Materials治理人員工資ExecutiveSalaries獎(jiǎng)金Wages退職金Retirementallowance補(bǔ)助Bonus外保勞務(wù)費(fèi)Outsourcingfee福利費(fèi)Employeebenefits/welfare會(huì)議費(fèi)Coferemce加班餐費(fèi)Specialduties市內(nèi)交通費(fèi)Businesstraveling通信費(fèi)Correspondence費(fèi)Correspondence水電取暖費(fèi)WaterandSteam稅費(fèi)Taxesanddues租賃費(fèi)Rent治理費(fèi)Maintenance車輛保護(hù)費(fèi)Vehiclesmaintenance油料費(fèi)Vehiclesmaintenance培訓(xùn)費(fèi)Educationandtraining接待費(fèi)Entertainment圖書、印刷費(fèi)Booksandprinting運(yùn)費(fèi)Transpotation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)愛惜費(fèi)Laborprotectionfees季節(jié)性停工損失Lossonseasonalitycessation4107勞務(wù)本錢Servicecosts五、損益類Profitandloss收入Income業(yè)務(wù)收入OPERATINGINCOME5101主營(yíng)業(yè)務(wù)收入Primeoperatingrevenue產(chǎn)品銷售收入Salesrevenue效勞收入Servicerevenue5102其他業(yè)務(wù)收入Otheroperatingrevenue材料銷售Salesmaterials代購(gòu)代售包裝物出租Wrappagelease出讓資產(chǎn)利用權(quán)收入Remiserightofassetsrevenue返還所得稅Reimbursementofincometax其他收入Otherrevenue5201投資收益Investmentincome短時(shí)間投資收益Currentinvestmentincome長(zhǎng)期投資收益Long-terminvestmentincome計(jì)提的委托貸款減值預(yù)備Withdrawalofentrustloansreserves5203補(bǔ)助收入Subsidizerevenue國(guó)家扶持補(bǔ)助收入Subs