現(xiàn)金 Cash in hand

銀行存款 Cash in bank

其他貨幣資金-外埠存款Other monetary assets - cash in other cities

其他貨幣資金-銀行本票 Other monetary assets - cashier‘s check

其他貨幣資金-銀行匯票 Other monetary assets - bank draft

其他貨幣資金-信用卡 Other monetary assets - credit cards

其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit

其他貨幣資金-存出投資款 Other monetary assets - cash for investment

短期投資-股票投資 Investments - Short term - stocks

短期投資-債券投資 Investments - Short term - bonds

短期投資-基金投資 Investments - Short term - funds

短期投資-其他投資 Investments - Short term - others

短期投資跌價(jià)準(zhǔn)備 Provision for short-term investment

長(zhǎng)期股權(quán)投資-股票投資 Long term equity investment - stocks

長(zhǎng)期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others

長(zhǎng)期債券投資-債券投資 Long term securities investemnt - bonds

長(zhǎng)期債券投資-其他債權(quán)投資 Long term securities investment - others

長(zhǎng)期投資減值準(zhǔn)備 Provision for long-term investment

應(yīng)收票據(jù) Notes receivable

應(yīng)收股利 Dividends receivable

應(yīng)收利息 Interest receivable

應(yīng)收帳款 Trade debtors

壞帳準(zhǔn)備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors

預(yù)付帳款 Prepayment

應(yīng)收補(bǔ)貼款 Allowance receivable

其他應(yīng)收款 Other debtors

壞帳準(zhǔn)備- 其他應(yīng)收款 Provision for doubtful debts - other debtors

其他流動(dòng)資產(chǎn) Other current assets

物資采購(gòu) Purchase

原材料 Raw materials

包裝物 Packing materials

低值易耗品 Low value consumbles

材料成本差異 Material cost difference

自制半成品 Self-manufactured goods

庫(kù)存商品 Finished goods

商品進(jìn)銷(xiāo)差價(jià) Difference between purchase & sales of commodities

委托加工物資 Consigned processiong material

委托代銷(xiāo)商品 Consignment-out

受托代銷(xiāo)商品 Consignment-in

分期收款發(fā)出商品 Goods on instalment sales

存貨跌價(jià)準(zhǔn)備 Provision for obsolete stocks

待攤費(fèi)用 Prepaid expenses

待處理流動(dòng)資產(chǎn)損益 Unsettled G/L on current assets

待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets

委托貸款-本金 Consignment loan - principle

委托貸款-利息 Consignment loan - interest

委托貸款-減值準(zhǔn)備 Consignment loan - provision

固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings

固定資產(chǎn)-機(jī)器設(shè)備 Fixed assets - Plant and machinery

固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures

固定資產(chǎn)-運(yùn)輸設(shè)備 Fixed assets - Automobiles

累計(jì)折舊 Accumulated depreciation

固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets

工程物資-專(zhuān)用材料 Project material - specific materials

工程物資-專(zhuān)用設(shè)備 Project material - specific equipment

工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment

工程物資-為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for production

在建工程 Construction in progress

在建工程減值準(zhǔn)備 Impairment of construction in progress

固定資產(chǎn)清理 Disposal of fixed assets

無(wú)形資產(chǎn)-專(zhuān)利權(quán) Intangible assets - patent

無(wú)形資產(chǎn)-非專(zhuān)利技術(shù) Intangible assets - industrial property and know-how

無(wú)形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights

無(wú)形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights

無(wú)形資產(chǎn)-商譽(yù) Intangible assets - goodwill

無(wú)形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets

長(zhǎng)期待攤費(fèi)用 Deferred assets

未確認(rèn)融資費(fèi)用 Unrecognized finance fees

其他長(zhǎng)期資產(chǎn) Other long term assets

遞延稅款借項(xiàng) Deferred assets debits

應(yīng)付票據(jù) Notes payable

應(yīng)付帳款 Trade creditors

預(yù)收帳款 Adanvances from customers

代銷(xiāo)商品款 Consignment-in payables

其他應(yīng)交款 Other payable to government

其他應(yīng)付款 Other creditors

應(yīng)付股利 Proposed dividends

待轉(zhuǎn)資產(chǎn)價(jià)值 Donated assets

預(yù)計(jì)負(fù)債 Accrued liabilities

應(yīng)付短期債券 Short-term debentures payable

其他流動(dòng)負(fù)債 Other current liabilities

預(yù)提費(fèi)用 Accrued expenses

應(yīng)付工資 Payroll payable

應(yīng)付福利費(fèi) Welfare payable

短期借款-抵押借款 Bank loans - Short term - pledged

短期借款-信用借款 Bank loans - Short term - credit

短期借款-擔(dān)保借款 Bank loans - Short term - guaranteed

一年內(nèi)到期長(zhǎng)期借款 Long term loans due within one year

一年內(nèi)到期長(zhǎng)期應(yīng)付款 Long term payable due within one year

長(zhǎng)期借款 Bank loans - Long term

應(yīng)付債券-債券面值 Bond payable - Par value

應(yīng)付債券-債券溢價(jià) Bond payable - Excess

應(yīng)付債券-債券折價(jià) Bond payable - Discount

應(yīng)付債券-應(yīng)計(jì)利息 Bond payable - Accrued interest

長(zhǎng)期應(yīng)付款 Long term payable

專(zhuān)項(xiàng)應(yīng)付款 Specific payable

其他長(zhǎng)期負(fù)債 Other long term liabilities

應(yīng)交稅金-所得稅 Tax payable - income tax

應(yīng)交稅金-增值稅 Tax payable - VAT

應(yīng)交稅金-營(yíng)業(yè)稅 Tax payable - business tax

應(yīng)交稅金-消費(fèi)稅 Tax payable - consumable tax

應(yīng)交稅金-其他 Tax payable - others

遞延稅款貸項(xiàng) Deferred taxation credit

股本 Share capital

已歸還投資 Investment returned

利潤(rùn)分配-其他轉(zhuǎn)入 Profit appropriation - other transfer in

利潤(rùn)分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve

利潤(rùn)分配-提取法定公益金 Profit appropriation - statutory welfare reserve

利潤(rùn)分配-提取儲(chǔ)備基金 Profit appropriation - reserve fund

利潤(rùn)分配-提取企業(yè)發(fā)展基金 Profit appropriation - enterprise development fund

利潤(rùn)分配-提取職工獎(jiǎng)勵(lì)及福利基金 Profit appropriation - staff bonus and welfare fund

利潤(rùn)分配-利潤(rùn)歸還投資 Profit appropriation - return investment by profit

利潤(rùn)分配-應(yīng)付優(yōu)先股股利 Profit appropriation - preference shares dividends

利潤(rùn)分配-提取任意盈余公積 Profit appropriation - other surplus reserve

利潤(rùn)分配-應(yīng)付普通股股利 Profit appropriation - ordinary shares dividends

利潤(rùn)分配-轉(zhuǎn)作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares

期初未分配利潤(rùn) Retained earnings, beginning of the year

資本公積-股本溢價(jià) Capital surplus - share premium

資本公積-接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Capital surplus - donation reserve

資本公積-接受現(xiàn)金捐贈(zèng) Capital surplus - cash donation

資本公積-股權(quán)投資準(zhǔn)備 Capital surplus - investment reserve

資本公積-撥款轉(zhuǎn)入 Capital surplus - subsidiary

資本公積-外幣資本折算差額 Capital surplus - foreign currency translation

資本公積-其他 Capital surplus - others

盈余公積-法定盈余公積金 Surplus reserve - statutory surplus reserve

盈余公積-任意盈余公積金 Surplus reserve - other surplus reserve

盈余公積-法定公益金 Surplus reserve - statutory welfare reserve

盈余公積-儲(chǔ)備基金 Surplus reserve - reserve fund

盈余公積-企業(yè)發(fā)展基金 Surplus reserve - enterprise development fund

盈余公積-利潤(rùn)歸還投資 Surplus reserve - reture investment by investment

主營(yíng)業(yè)務(wù)收入 Sales

主營(yíng)業(yè)務(wù)成本 Cost of sales

主營(yíng)業(yè)務(wù)稅金及附加 Sales tax

營(yíng)業(yè)費(fèi)用 Operating expenses

管理費(fèi)用 General and administrative expenses

財(cái)務(wù)費(fèi)用 Financial expenses

投資收益 Investment income

其他業(yè)務(wù)收入 Other operating income

營(yíng)業(yè)外收入 Non-operating income

補(bǔ)貼收入 Subsidy income

其他業(yè)務(wù)支出 Other operating expenses

營(yíng)業(yè)外支出 Non-operating expenses

所得稅 Income tax一、資產(chǎn)類(lèi) assets

現(xiàn)金 cash on hand

銀行存款 cash in bank

其他貨幣資金 other cash and cash equivalent

短期投資 short-term investment

短期投資跌價(jià)準(zhǔn)備 short-term investments falling price reserve

應(yīng)收票據(jù) notes receivable

應(yīng)收股利 dividend receivable

應(yīng)收利息 interest receivable

應(yīng)收帳款 accounts receivable

壞帳準(zhǔn)備 bad debt reserve

預(yù)付帳款 advance money

應(yīng)收補(bǔ)貼款 cover deficit receivable from state subsidize

其他應(yīng)收款 other notes receivable

在途物資 materials in transit

原材料 raw materials

包裝物 wrappage

低值易耗品 low-value consumption goods

庫(kù)存商品 finished goods

委托加工物資 work in process-outsourced

委托代銷(xiāo)商品 trust to and sell the goods on a commission basis

受托代銷(xiāo)商品 commissioned and sell the goods on a commission basis

存貨跌價(jià)準(zhǔn)備 inventory falling price reserve

分期收款發(fā)出商品 collect money and send out the goods by stages

待攤費(fèi)用 deferred and prepaid expenses

長(zhǎng)期股權(quán)投資 long-term investment on stocks

長(zhǎng)期債權(quán)投資 long-term investment on bonds

長(zhǎng)期投資減值準(zhǔn)備 long-term investment depreciation reserve

固定資產(chǎn) fixed assets

累計(jì)折舊 accumulated depreciation

工程物資 project goods and material

在建工程 project under construction

固定資產(chǎn)清理 fixed assets disposal

無(wú)形資產(chǎn) intangible assets

開(kāi)辦費(fèi) organization/preliminary expenses

長(zhǎng)期待攤費(fèi)用 long-term deferred and prepaid expenses

待處理財(cái)產(chǎn)損溢 wait deal assets loss or income

二、負(fù)債類(lèi) debts

短期借款 short-term loan

應(yīng)付票據(jù) notes payable

應(yīng)付帳款 accounts payable

預(yù)收帳款 advance payment

代銷(xiāo)商品款 consignor payable

應(yīng)付工資 accrued payroll

應(yīng)付福利費(fèi) accrued welfarism

應(yīng)付股利 dividends payable

應(yīng)交稅金 tax payable

其他應(yīng)交款 accrued other payments

其他應(yīng)付款 other payable

預(yù)提費(fèi)用 drawing expenses in advance

長(zhǎng)期借款 long-term loan

應(yīng)付債券 debenture payable

長(zhǎng)期應(yīng)付款 long-term payable

遞延稅款 deferred tax

住房周轉(zhuǎn)金 revolving fund of house

三、所有者權(quán)益 owners equity

股本 paid-up stock

資本公積 capital reserve

盈余公積 surplus reserve

本年利潤(rùn) current year profit

利潤(rùn)分配 profit distribution

四、成本類(lèi) cost

生產(chǎn)成本 cost of manufacture

制造費(fèi)用 manufacturing overhead

五、損益類(lèi) profit and loss （p/l）

主營(yíng)業(yè)務(wù)收入 prime operating revenue

其他業(yè)務(wù)收入 other operating revenue

折扣與折讓 discount and allowance

投資收益 investment income

補(bǔ)貼收入 subsidize revenue

營(yíng)業(yè)外收入 non-operating income

主營(yíng)業(yè)務(wù)成本 operating cost

主營(yíng)業(yè)務(wù)稅金及附加 tax and associate charge

其他業(yè)務(wù)支出 other operating expenses

存貨跌價(jià)損失 inventory falling price loss

營(yíng)業(yè)費(fèi)用 operating expenses

管理費(fèi)用 general and administrative expenses

財(cái)務(wù)費(fèi)用 financial expenses

營(yíng)業(yè)外支出 non-operating expenditure

所得稅 income tax

以前年度損益調(diào)整 adjusted p/l for prior year