完整资产负债表格和损益表格.doc 56页

'完整资产负债表和损益表负债表：1资产assets11~12流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112短期投资short-terminvestment1121短期投资-股票short-terminvestments-stock1122短期投资-短期票券short-terminvestments-short-termnotesandbills1123短期投资-政府债券short-terminvestments-governmentbonds1124短期投资-受益凭证short-terminvestments-beneficiarycertificates1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other 1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据-关系人notesreceivable-relatedparties1138其它应收票据othernotesreceivable1139备抵呆帐－应收票据allowanceforuncollectibleaccounts-notesreceivable114应收账款accountsreceivable1141应收账款accountsreceivable1142应收分期账款installmentaccountsreceivable1147应收账款-关系人accountsreceivable-relatedparties1149备抵呆帐－应收账款allowanceforuncollectibleaccounts-accountsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies1183买卖远汇折价discountonforwardexchangecontract1184应收收益earnedrevenuereceivable1185应收退税款incometaxrefundreceivable 1187其它应收款-关系人otherreceivables-relatedparties1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款allowanceforuncollectibleaccounts-otherreceivables121~122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223副产品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allowanceforreductionofinventorytomarket125预付费用prepaidexpenses1251预付薪资prepaidpayroll 1252预付租金prepaidrents1253预付保险费prepaidinsurance1254用品盘存officesupplies1255预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128~129其它流动资产othercurrentassets1281进项税额VATpaid(orinputtax)1282留抵税额excessVATpaid(oroverpaidVAT)1283暂付款temporarypayments1284代付款paymentonbehalfofothers1285员工借支advancestoemployees1286存出保证金refundabledeposits1287受限制存款certificateofdeposit-restricted1291递延所得税资产deferredincometaxassets1292递延兑换损失deferredforeignexchangelosses1293业主(股东)往来owners(stockholders)currentaccount1294同业往来currentaccountwithothers1298其它流动资产-其它othercurrentassets-other13基金及长期投资fundsandlong-terminvestments 131基金funds1311偿债基金redemptionfund(orsinkingfund)1312改良及扩充基金fundforimprovementandexpansion1313意外损失准备基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132长期投资long-terminvestments1321长期股权投资long-termequityinvestments1322长期债券投资long-termbondinvestments1323长期不动产投资long-termrealestateinvestments1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance1328其它长期投资otherlong-terminvestments1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments14~15固定资产property,plant,andequipment141土地land1411土地land1418土地-重估增值land-revaluationincrements142土地改良物landimprovements1421土地改良物landimprovements1428土地改良物-重估增值landimprovements-revaluationincrements 1429累积折旧-土地改良物accumulateddepreciation-landimprovements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累积折旧-房屋及建物accumulateddepreciation-buildings144~146机(器)具及设备machineryandequipment1441机(器)具machinery1448机(器)具-重估增值machinery-revaluationincrements1449累积折旧-机(器)具accumulateddepreciation-machinery151租赁资产leasedassets1511租赁资产leasedassets1519累积折旧-租赁资产accumulateddepreciation-leasedassets152租赁权益改良leaseholdimprovements1521租赁权益改良leaseholdimprovements1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562预付购置设备款prepaymentforequipment158杂项固定资产miscellaneousproperty,plant,andequipment 1581杂项固定资产miscellaneousproperty,plant,andequipment1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment16递耗资产depletableassets161递耗资产depletableassets1611天然资源naturalresources1618天然资源-重估增值naturalresources-revaluationincrements1619累积折耗-天然资源accumulateddepletion-naturalresources17无形资产intangibleassets171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computersoftware1751计算机软件computersoftwarecost 176商誉goodwill1761商誉goodwill177开办费organizationcosts1771开办费organizationcosts178其它无形资产otherintangibles1781递延退休金成本deferredpensioncosts1782租赁权益改良leaseholdimprovements1788其它无形资产-其它otherintangibleassets-other18其它资产otherassets181递延资产deferredassets1811债券发行成本deferredbondissuancecosts1812长期预付租金long-termprepaidrent1813长期预付保险费long-termprepaidinsurance1814递延所得税资产deferredincometaxassets1815预付退休金prepaidpensioncost1818其它递延资产otherdeferredassets182闲置资产idleassets1821闲置资产idleassets184长期应收票据及款项与催收账款long-termnotes,accountsandoverduereceivables1841长期应收票据long-termnotesreceivable1842长期应收账款long-termaccountsreceivable 1843催收账款overduereceivables1847长期应收票据及款项与催收账款-关系人long-termnotes,accountsandoverduereceivables-relatedparties1848其它长期应收款项otherlong-termreceivables1849备抵呆帐-长期应收票据及款项与催收账款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables185出租资产assetsleasedtoothers1851出租资产assetsleasedtoothers1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers186存出保证金refundabledeposit1861存出保证金refundabledeposits188杂项资产miscellaneousassets1881受限制存款certificateofdeposit-restricted1888杂项资产-其它miscellaneousassets-other2负债liabilities21~22流动负债currentliabilities211短期借款short-termborrowings(debt) 2111银行透支bankoverdraft2112银行借款bankloan2114短期借款-业主short-termborrowings-owners2115短期借款-员工short-termborrowings-employees2117短期借款-关系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other212应付短期票券short-termnotesandbillspayable2121应付商业本票commercialpaperpayable2122银行承兑汇票bankacceptance2128其它应付短期票券othershort-termnotesandbillspayable2129应付短期票券折价discountonshort-termnotesandbillspayable213应付票据notespayable2131应付票据notespayable2137应付票据-关系人notespayable-relatedparties2138其它应付票据othernotespayable214应付账款accountspayable2141应付账款accountspayable2147应付账款-关系人accountspayable-relatedparties216应付所得税incometaxespayable2161应付所得税incometaxpayable217应付费用accruedexpenses 2171应付薪工accruedpayroll2172应付租金accruedrentpayable2173应付利息accruedinterestpayable2174应付营业税accruedVATpayable2175应付税捐-其它accruedtaxespayable-other2178其它应付费用otheraccruedexpensespayable218~219其它应付款otherpayables2181应付购入远汇款forwardexchangecontractpayable2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies2183买卖远汇溢价premiumonforwardexchangecontract2184应付土地房屋款payablesonlandandbuildingpurchased2185应付设备款Payablesonequipment2187其它应付款-关系人otherpayables-relatedparties2191应付股利dividendpayable2192应付红利bonuspayable2193应付董监事酬劳compensationpayabletodirectorsandsupervisors2198其它应付款-其它otherpayables-other226预收款项advancereceipts2261预收货款salesrevenuereceivedinadvance2262预收收入revenuereceivedinadvance 2268其它预收款otheradvancereceipts227一年或一营业周期内到期长期负债long-termliabilities-currentportion2271一年或一营业周期内到期公司债corporatebondspayable-currentportion2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一营业周期内到期长期负债otherlong-termliabilities-currentportion228~229其它流动负债othercurrentliabilities2281销项税额VATreceived(oroutputtax)2283暂收款temporaryreceipts2284代收款receiptsundercustody2285估计售后服务/保固负债estimatedwarrantyliabilities2291递延所得税负债deferredincometaxliabilities2292递延兑换利益deferredforeignexchangegain2293业主(股东)往来ownerscurrentaccount 2294同业往来currentaccountwithothers2298其它流动负债-其它othercurrentliabilities-others23长期负债long-termliabilities231应付公司债corporatebondspayable2311应付公司债corporatebondspayable2319应付公司债溢(折)价premium(discount)oncorporatebondspayable232长期借款long-termloanspayable2321长期银行借款long-termloanspayable-bank2324长期借款-业主long-termloanspayable-owners2325长期借款-员工long-termloanspayable-employees2327长期借款-关系人long-termloanspayable-relatedparties2328长期借款-其它long-termloanspayable-other233长期应付票据及款项long-termnotesandaccountspayable2331长期应付票据long-termnotespayable2332长期应付账款long-termaccountspay-able2333长期应付租赁负债long-termcapitalleaseliabilities2337长期应付票据及款项-关系人Long-termnotesandaccountspayable-relatedparties2338其它长期应付款项otherlong-termpayables234估计应付土地增值税accruedliabilitiesforlandvalueincrementtax 2341估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able235应计退休金负债accruedpensionliabilities2351应计退休金负债accruedpensionliabilities238其它长期负债otherlong-termliabilities2388其它长期负债-其它otherlong-termliabilities-other28其它负债otherliabilities281递延负债deferredliabilities2811递延收入deferredrevenue2814递延所得税负债deferredincometaxliabilities2818其它递延负债otherdeferredliabilities286存入保证金depositsreceived2861存入保证金guaranteedepositreceived288杂项负债miscellaneousliabilities2888杂项负债-其它miscellaneousliabilities损益表：项目ITEMS产品销售收入Sales其中：出口产品销售收入Including：Exportsales 减：销售折扣与折让Less：Salesdiscountsandallowances产品销售净额Netsales减：产品销售税金Less：Salestax产品销售成本Costofsales其中：出口产品销售成本Including：Costofexportsales产品销售毛利Grossprofit减：销售费用Less：Sellingexpense管理费用Generalandadministrativeexpense财务费用Financialexpense其中：利息支出(减利息收入)Including：Interestexpense(lessinterestincome)汇兑损失(减汇兑收益)Exchangeloss(lessexchangegain)产品销售利润Incomefrommainoperation加：其他业务利润Add：Incomefromotheroperations营业利润Operatingincome加：投资收益Add：Investmentincome营业外收入Non-operatingincome减：营业外支出Less：Non-operatingexpense加：以前年度损益调整Add：Adjustmenttoprioryear"sincomeandexpense利润总额Incomebeforetax减：所得税Less：Incometax 净利润NETINCOME资金量资产负债表BalanceSheet资产ASSETS流动资产：Currentasset货币资金Cash（currencyfund）Bank短期投资Short-terminvestment应收票据Notesreceivable应收股利Dividendsreceivable应收利息Interestsreceivable应收账款Accountsreceivable其他应收款Otherreceivable预付账款Advancestosuppliers应收补贴款Subsidiesreceivable存货Inventories待摊费用Prepaidexpenses一年内到期的长期债券投资Long-terminvestmentsmaturingwithinoneyear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资：LONGTERMINVESTMENTS长期股权投资Long-termequityinvestment 长期债权投资Long-termdebtinvestment长期投资合计Totallongterminvestment固定资产：FIXEDASSETS：固定资产原值Fixedassets-cost减：累计折旧Less：Accumulateddepreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备Less:Impairmentoffixedassets固定资产净额Fixedassets-bookvalue工程物资Materialsforprojects在建工程Constructioninprogress固定资产清理Disposaloffixedassets固定资产合计TotalFixedAssets无形资产及其它资产INTANGIBLEASSETSANDOTHERASSETS:无形资产Intangibleassets长期待摊费用Long-termdeferredexpenses其他长期资产Otherlong-termassets无形资产及其他资产合计Totalintangibleassetsandotherassets递延税项Deferredtax递延税款借项Deferredtaxdebit资产总计TOTALASSETS 负债及所有者权益（或股东权益）LIABILITIESANDOWNER`SEQUITY流动负债：CURRENTLIABILITIES短期借款Short-termloans应付票据Notespayable应付账款Accountspayable预收账款Advancesfromcustomers应付工资Accruedpayroll应付福利费AccruedEmployee’swelfareexpenses应付股利Dividendspayable未交税金Taxespayable其他应交款Othertaxesandexpensespayable其他应付款Otherpayables预提费用Accruedexpenses预提负债Provisions一年内到期的长期负债Long-termliabilitiesduewithinoneyear其他流动负债Othercurrentliabilities流动负债合计Totalcurrentliabilities长期负债：LONG-TERMLIABILITIES：长期借款Long-termloans应付债券Bondspayable 长期应付款Long-termaccountspayable专项应付款Specificaccountspayable其他长期负债Otherlong-termliabilities长期负债合计Totallong-termliabilities递延税项：Deferredtax递延税款贷项Deferredtaxcredit负债合计Totalotherliabilities所有者权益：（或股东权益）OWNER`SEQUITY实收资本（或股本）Paid-incapital减：已归还投资Less：Investmentsreturned实收资本（或股本）净额Paid-incapital-net资本公积Capitalsurplus盈余公积Surplusfromprofits其中：法定公益金Including：statutorypublicwelfarefund未分配利润Undistributedprofit所有者权益（或股东权益）合计Totalowner`sequity负债及所有者权益（或股东权益）合计TOTALLIABILITIESANDOWNER`SEQUITY损益表ProfitandLossStatement项目ITEMS一、营业收入Incomefrommainoperation减：营业成本Less：Costofmainoperation 营业税金及附加Taxandadditionalexpense二、经营利润Incomefrommainoperation加：其他业务利润Add：Incomefromotheroperation减：营业费用Less：Operatingexpense管理费用Generalandadministrativeexpense财务费用Financialexpense三、营业利润OperatingIncome加：投资收益Add：Investmentincome补贴收入Incomefromsubsidies营业外收入Non-operatingincome减：营业外支出Less：Non-operatingexpense四、利润总额Incomebeforetax减：所得税Less：Incometax五、净利润NETINCOME会计科目中英文对照表一、资产类Assets流动资产Currentassets货币资金Cashandcashequivalents1001现金Cash1002银行存款Cashinbank1009其他货币资金Othercashandcashequivalents 100901外埠存款OthercityCashinbank100902银行本票Cashier"scheque100903银行汇票Bankdraft100904信用卡Creditcard100905信用证保证金L/CGuaranteedeposits100906存出投资款Refundabledeposits1101短期投资Short-terminvestments110101股票Short-terminvestments-stock110102债券Short-terminvestments-corporatebonds110103基金Short-terminvestments-corporatefunds110110其他Short-terminvestments-other1102短期投资跌价准备Short-terminvestmentsfallingpricereserves应收款Accountreceivable1111应收票据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance1121应收股利Dividendreceivable1122应收利息Interestreceivable1131应收账款Accountreceivable1133其他应收款Othernotesreceivable1141坏账准备Baddebtreserves 1151预付账款Advancemoney1161应收补贴款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories1201物资采购Suppliespurchasing1211原材料Rawmaterials1221包装物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料成本差异Materialscostvariance1241自制半成品Semi-Finishedgoods1243库存商品Finishedgoods1244商品进销差价Differencesbetweenpurchasingandsellingprice1251委托加工物资Workinprocess-outsourced1261委托代销商品Trusttoandsellthegoodsonacommissionbasis1271受托代销商品Commissionedandsellthegoodsonacommissionbasis1281存货跌价准备Inventoryfallingpricereserves1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages1301待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment 1401长期股权投资Long-terminvestmentonstocks140101股票投资Investmentonstocks140102其他股权投资Otherinvestmentonstocks1402长期债权投资Long-terminvestmentonbonds140201债券投资Investmentonbonds140202其他债权投资Otherinvestmentonbonds1421长期投资减值准备Long-terminvestmentsdepreciationreserves股权投资减值准备Stockrightsinvestmentdepreciationreserves债权投资减值准备Bcreditor"srightsinvestmentdepreciationreserves1431委托贷款Entrustloans143101本金Principal143102利息Interest143103减值准备Depreciationreserves1501固定资产Fixedassets房屋Building建筑物Structure机器设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement1502累计折旧Accumulateddepreciation 1505固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationreserves机器设备减值准备Machineryequipmentdepreciationreserves1601工程物资Projectgoodsandmaterial160101专用材料Special-purposematerial160102专用设备Special-purposeequipment160103预付大型设备款Prepaymentsforequipment160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程减值准备Construction-in-processdepreciationreserves1701固定资产清理Liquidationoffixedassets1801无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames著作权Copyrights 土地使用权Tenure商誉Goodwill1805无形资产减值准备IntangibleAssetsdepreciationreserves专利权减值准备Patentrightsdepreciationreserves商标权减值准备trademarkrightsdepreciationreserves1815未确认融资费用Unacknowledgedfinancialcharges待处理财产损溢Waitdealassetslossorincome1901长期待摊费用Long-termdeferredandprepaidexpenses1911待处理财产损溢Waitdealassetslossorincome191101待处理流动资产损溢Waitdealintangibleassetslossorincome191102待处理固定资产损溢Waitdealfixedassetslossorincome二、负债类Liability短期负债Currentliability2101短期借款Short-termborrowing2111应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance2121应付账款Accountpayable2131预收账款Depositreceived2141代销商品款Proxysalegoodsrevenue2151应付工资Accruedwages 2153应付福利费Accruedwelfarism2161应付股利Dividendspayable2171应交税金Taxpayable217101应交增值税valueaddedtaxpayable21710101进项税额WithholdingsonVAT21710102已交税金Payingtax21710103转出未交增值税UnpaidVATchangeover21710104减免税款Taxdeduction21710105销项税额SubstitutedmoneyonVAT21710106出口退税Taxreimbursementforexport21710107进项税额转出ChangeoverwithnoldingsonVAT21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax21710109转出多交增值税OverpaidVATchangeover21710110未交增值税UnpaidVAT217102应交营业税Businesstaxpayable217103应交消费税Consumptiontaxpayable217104应交资源税Resourcestaxpayable217105应交所得税Incometaxpayable217106应交土地增值税Incrementtaxonlandvaluepayable217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable 217108应交房产税Housingpropertytaxpayable217109应交土地使用税Tenuretaxpayable217110应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable217111应交个人所得税Personalincometaxpayable2176其他应交款Otherfundinconformitywithpaying2181其他应付款Otherpayables2191预提费用Drawingexpenseinadvance其他负债Otherliabilities2201待转资产价值Pendingchangeroverassetsvalue2211预计负债Anticipationliabilities长期负债Long-termLiabilities2301长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear2311应付债券Bondspayable231101债券面值Facevalue,Parvalue231102债券溢价Premiumonbonds231103债券折价Discountonbonds231104应计利息Accruedinterest2321长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay 一年内到期的长期应付Long-termaccountpayableduewithinoneyear一年后到期的长期应付Long-termaccountpayableoveroneyear2331专项应付款Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyear一年后到期的专项应付Long-termspecialpayableoveroneyear2341递延税款Deferraltaxes三、所有者权益类OWNERS"EQUITY资本Capital3101实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock3103已归还投资InvestmentReturned公积3111资本公积Capitalreserve311101资本(或股本)溢价Cpital(orStock)premium311102接受捐赠非现金资产准备Receivenon-cashdonatereserve311103股权投资准备Stockrightinvestmentreserves311105拨款转入Allocatesumschangeoverin311106外币资本折算差额Foreigncurrencycapital 311107其他资本公积Othercapitalreserve3121盈余公积Surplusreserves312101法定盈余公积Legalsurplus312102任意盈余公积Freesurplusreserves312103法定公益金Legalpublicwelfarefund312104储备基金Reservefund312105企业发展基金Enterpriseexpensionfund312106利润归还投资Profitscapitalizadonreturnofinvestment利润Profits3131本年利润Currentyearprofits3141利润分配Profitdistribution314101其他转入Otherchengeoverin314102提取法定盈余公积Withdrawallegalsurplus314103提取法定公益金Withdrawallegalpublicwelfarefunds314104提取储备基金Withdrawalreservefund314105提取企业发展基金Withdrawalreserveforbusinessexpansion314106提取职工奖励及福利基金Withdrawalstaffandworkers"bonusandwelfarefund314107利润归还投资Profitscapitalizadonreturnofinvestment314108应付优先股股利PreferredStockdividendspayable314109提取任意盈余公积Withdrawalothercommonaccumulation fund314110应付普通股股利CommonStockdividendspayable314111转作资本(或股本)的普通股股利CommonStockdividendschangetoassets(orstock)314115未分配利润Undistributedprofit四、成本类Cost4101生产成本Costofmanufacture410101基本生产成本Basecostofmanufacture410102辅助生产成本Auxiliarycostofmanufacture4105制造费用Manufacturingoverhead材料费Materials管理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补贴Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通讯费Correspondence电话费Correspondence 水电取暖费WaterandSteam税费Taxesanddues租赁费Rent管理费Maintenance车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation4107劳务成本Servicecosts五、损益类Profitandloss收入Income业务收入OPERATINGINCOME5101主营业务收入Primeoperatingrevenue 产品销售收入Salesrevenue服务收入Servicerevenue5102其他业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产使用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue5201投资收益Investmentincome短期投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值准备Withdrawalofentrustloansreserves5203补贴收入Subsidizerevenue国家扶持补贴收入Subsidizerevenuefromcountry其他补贴收入Othersubsidizerevenue5301营业外收入NON-OPERATINGINCOME非货币性交易收益Non-cashdealincome现金溢余Cashoverage处置固定资产净收益Netincomeondisposaloffixedassets出售无形资产收益Incomeonsalesofintangibleassets固定资产盘盈Fixedassetsinventoryprofit 罚款净收入Netamercementincome支出Outlay业务支出Revenuecharges5401主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice5402主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcities资源税Resourcestax土地增值税Incrementtaxonlandvalue5405其他业务支出Otherbusinessexpense销售其他材料成本Othercostofmaterialsale其他劳务成本Othercostofservice其他业务税金及附加费Othertaxandassociatecharge费用Expenses5501营业费用Operatingexpenses代销手续费Consignmentcommissioncharge运杂费Transpotation保险费Insurancepremium展览费Exhibitionfees 广告费Advertisingfees5502管理费用Adminisstrativeexpenses职工工资StaffSalaries修理费Repaircharge低值易耗摊销Articleofconsumption办公费Officeallowance差旅费Travellingexpense工会经费Labourunionexpenditure研究与开发费Researchanddevelopmentexpense福利费Employeebenefits/welfare职工教育经费Personneleducation待业保险费Unemploymentinsurance劳动保险费Labourinsurance医疗保险费Medicalinsurance会议费Coferemce聘请中介机构费Intermediaryorgans咨询费Consultfees诉讼费Legalcost业务招待费Businessentertainment技术转让费Technologytransferfees矿产资源补偿费Mineralresourcescompensationfees排污费Pollutiondischargefees 房产税Housingpropertytax车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)土地使用税Tenuretax印花税Stamptax5503财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss各项手续费Chargefortrouble各项专门借款费用Special-borrowingcost5601营业外支出Nonbusinessexpenditure捐赠支出Donationoutlay减值准备金Depreciationreserves非常损失Extraordinaryloss处理固定资产净损失Netlossondisposaloffixedassets出售无形资产损失Lossonsalesofintangibleassets固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出Amercementoutlay5701所得税Incometax以前年度损益调整PrioryearincomeadjustmentChartofAccountsChineseB.E. 现金CashonHand银行存款CashinBank其他货币资金OtherMonetaryFunds短期投资Short-TermInvestments短期投资跌价准备ReserveagainstPriceDeclineofShort-TermInvestments应收票据NotesReceivable应收股利DividendsReceivable应收利息InterestsReceivable应收帐款AccountsReceivable坏帐准备ProvisionforBadDebts预付帐款Prepayments应收补贴款Grant-in-AidReceivable其他应收款OtherReceivables在途物资MaterialsinTransit原材料MaterialsandSupplies包装物Containers低值易耗品Low-PricedandPerishableArticles库存商品GoodsinStock委托加工物资Customers"MaterialstoBeProcessed委托代销商品Consignment-out受托代销商品Consignment-in 存货跌价准备ReserveforInventoryPriceDecline分期收款发出商品MerchandiseShippedonInstallmentsales待摊费用PrepaidExpense长期股权投资Long-TermInvestmentsinStockOwnership长期债权投资Long-TermInvestmentsinClaimableAssets长期投资减值准备ReserveforDepreciationofLong-TermInvestments固定资产FixedAssets累计折旧AccumulatedDepreciation工程物资EngineeringMaterial在建工程ConstructioninProgress固定资产清理DisposalofFixedAssets无形资产IntangibleAssets开办费OrganizationExpense长期待摊费用Long-TermPrepaidExpense待处理财产损益PropertyLossesandGainsinSuspense短期借款Short-TermLoans应付票据NotesPayable应付帐款AccountsPayable预收帐款AdvanceReceived代销商品款Consignment-in应付工资AccruedPayroll 应付福利费WelfareExpensePayable应付股利DividendsPayable应交税金TaxesPayable其他应交款OtherPayables其他应付款OtherAccruedPayable预提费用WithdrawalinAdvance长期借款Long-TermLoans应付债券DepenturesPayable长期应付款Long-TermPayables递延税款DeferredTax住房周转金HousingRevolvingFund股本CapitalStock资本公积CapitalSurplus盈余公积Surplus本年利润CurrentYearNetIncome利润分配ProfitDistribution生产成本CostsofProduction制造费用ManufacturingExpenses主营业务收入IncomefromMainOperation主营业务成本CostsofMainOperation其他业务收入IncomefromOtherOperations其他业务支出OtherBusinessExpenditure 营业外收入Non-OperatingIncome营业外支出Non-OperatingExpenses投资收益InvestmentIncome补贴收入Subsidies营业费用OperatingExpenses管理费用GeneralandAdministrativeExpense财务费用FinancialExpenses主营业务税金及附加MainOperationTaxandAdditionalExpenses折扣与折让DiscountsandAllowances所得税IncomeTax存货跌价损失LossonDeclineinPriceofInventories以前年度损益调整AdjustmenttoPriorYear"sIncomeandExpense税务专用词汇StateAdministrationforTaxation国家税务总局LocalTaxationbureau地方税务局BusinessTax营业税IndividualIncomeTax个人所得税IncomeTaxforEnterprises企业所得税IncomeTaxforEnterpriseswithForeignInvestmentandForeignEnterprises外商投资企业和外国企业所得税 taxreturnsfiling纳税申报taxespayable应交税金theassessableperiodfortaxpayment纳税期限thetimingoftaxliabilityarising纳税义务发生时间consolidatereporting合并申报thelocalcompetenttaxauthority当地主管税务机关theoutboundbusinessactivity外出经营活动TaxInspectionReport纳税检查报告taxavoidance逃税taxevasion避税taxbase税基refundaftercollection先征后退withholdandremittax代扣代缴collectandremittax代收代缴incomefromauthorsremuneration稿酬所得incomefromremunerationforpersonalservice劳务报酬所得incomefromleaseofproperty财产租赁所得incomefromtransferofproperty财产转让所得contingentincome偶然所得resident居民non-resident非居民taxyear纳税年度 temporarytripsoutof临时离境flatrate比例税率withholdingincometax预提税withholdingatsource源泉扣缴StateTreasury国库taxpreference税收优惠thefirstprofit-makingyear第一个获利年度refundoftheincometaxpaidonthereinvestedamount再投资退税export-orientedenterprise出口型企业technologicallyadvancedenterprise先进技术企业SpecialEconomicZone经济特区保护关税（ProtectiveTariff）保税制度（BondedSystem）布鲁塞尔估价定义（BrusselsDefinitionofValueBDV）差别关税（DifferentialDuties）差价关税（VariableImportLevies）产品对产品减税方式（ProductbyProductReductionofTariff）超保护贸易政策（PolicyofSuper-protection）成本（Cost）出厂价格（CostPrice）初级产品（PrimaryCommodity）初级产品的价格（ThePriceofPrimangProducts） 出口补贴（ExportSubsidies）出口动物产品检疫（QuarantineofExportAnimalproducts）出口管制（ExportContral）出口税（ExportDuty）出口退税（ExportRebates）出口信贷（ExportFinance）出口限制（ExportRestriction）出口信贷国家担保制（ExportcreditGuarantee)出口许可证（ExportLicence）储备货币（ReserveCarreacy）处于发展初级阶段（IntheEarlyEtagesofDevelopment）处理剩余产品的指导原则（TheGuidingPrincipleofClealingWiththeSurplusAgriculturalProducts）船舶（Vessel）从量税（SpecificDuty）从价（AdValorem）从价关税（AdValoremDuties）单方面转移收支（BalanceofUnilateralTransfers）动物产品（AnimalProduct）多种汇率（MultipleRatesofExchange）反补贴税（CounterVailingDuties）反倾销（Anti-Dumping） 反倾销税（Anti-dumpingDuties）关税（CustomsDuty）关税和贸易总协定（TheGeneralAgreementOnTariffsAndTrade）关税合作理事会（CustomsCo-operationCouncil）关税减让（TariffConcession）关税配额（TariffQuota）关税升级（TariffEscalation）关税水平（TariffLevel）关税税则（Tariff）关税同盟（CustomsUnion）关税和贸易总协定秘书处（SecretariatofGATT）规费（Fees）国际价格（InternationalPrice）约束税率（BoundRate)自主关税（AutonomousTariff)最惠国税率（TheMost-favoured-nationRateofDuty）优惠差额（MarginofPreference)优惠税率（PreferentialRate)有效保护率（EffectiveVateofProtection)中英文资产负债表资产ASSETS流动资产：CURRENTASSETS： 现金Cashonhand银行存款Cashinbank有价证券Marketablesecurities应收票据Notesreceivable应收账款Accountsreceivable减：坏账准备Less：Provisionforbaddebts预付帐款Advancestosuppliers其他应收款Otherreceivables待摊费用Deferredandprepaidexpenses存货Inventories减：存货变现损失准备Less：Provisionforlossonrealizationofinventories一年内到期的长期投资Long-terminvestmentsmaturingwithinoneyear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资：LONGTERMINVESTMENTS长期投资Long-terminvestments一年以上的应收款项Receivablescollectableafteroneyear固定资产：FIXEDASSETS：固定资产原价Fixedassets-cost减：累计折旧Less：Accumulateddepreciationcost 固定资产净值Fixedassets-netvalue固定资产清理Disposaloffixedassets在建工程：CONSTRUCTIONINPROGRESS在建工程Constructioninprogress无形资产：INTANGIBLEASSETS：场地使用权Landoccupancyrigh工业产权及专有技术Industarypropertyrightsandproprietarytechnology其它无形资产Otherintangibleassets无形资产合计Totalintangiblesassets：其它资产：OTHERASSETS：开办费Organizationexpenses筹建期间汇兑损失Exchangelossduringstart-upperiod递延投资损失Deferredlossoninvestm递延税款借项Deferredtaxesdebi其它递延支出Otherdeferredexpense待转销汇兑损失Unamortizedcxehangsloss负债及所有者权益LIABILITIESANDOWNER"SEQUITY流动负债：CURRENTLIABILITIES：短期借款Short-termloans应付票据Notespayable应付账款Accountspayable 应付工资Accruedpayroll应交税金Taxespayable应付股利Dividendspayable预收货款Advancesfromcustomers其它应付款Otherpayables预提费用Accruedexpense职工奖励及福利基金Staffandworker"sbonusandwelfarefund一年内到期的长期负债Long-termliabilitiesduewithinoneyear其他流动负债Othercurrentliabilities流动负债合计Totalcurrentliabilities长期负债：LONG-TERMLIABILITIES：长期借款Long-termloans应付公司债Dividendspayable应付公司债溢价（折价）Premium(discount)ondebenturespayable一年以上的应付款项Payablesdueafteroneyear长期负债合计Totallong-termliabilities其他负债：OTHERLIABILITIES筹建期间汇兑收益Exchangegainduringstart-upperiod递延投资收益Deferredgainoninvestments递延税款贷项Deferredtaxcredits其他递延贷项Otherdeferredcredits待转销汇兑收益Unamortizedexchangegain 其他负债合计Totalotherliabilities负债合计Totalliabilities所有者权益：OWNER"SEQUITY资本总额Registeredcapital(货币名称及金额currencyandamount___)实收资本Paid-incapital(非人民币资本期末金额amountofnon-RMBcurrencyatendofperiod___)其中：中方投资Chineseinvestments(非人民币资本期末金额amountofnon-RMBcurrencyatendofperiod___)外方投资Foreigninvestments(非人民币资本期末金额amountofnon-RMBcurrencyatendofperiod___)减：已归还投资Less：Investmentsreturned资本公积Capitalsurplus储备基金Reservefund企业发展基金Enterpriseexpansionfund利润归还投资Profitcapitalisedonreturnofinvestments本年利润Currentyearnetincome未分配利润Undistributedprofit所有者权益总计Totalowner"sequity负债及所有者权益总计TOTALLIABILITIESANDOWNER"SEQUITY 英文损益表损益表:项目ITEMS产品销售收入Sales其中：出口产品销售收入Including：Exportsales减：销售折扣与折让Less：Salesdiscountsandallowances产品销售净额Netsales减：产品销售税金Less：Salestax产品销售成本Costofsales其中：出口产品销售成本Including：Costofexportsales产品销售毛利Grossprofit减：销售费用Less：Sellingexpense管理费用Generalandadministrativeexpense财务费用Financialexpense其中：利息支出(减利息收入)Including：Interestexpense(lessinterestincome)汇兑损失(减汇兑收益)Exchangeloss(lessexchangegain)产品销售利润Incomefrommainoperation加：其他业务利润Add：Incomefromotheroperations营业利润Operatingincome加：投资收益Add：Investmentincome营业外收入Non-operatingincome 减：营业外支出Less：Non-operatingexpense加：以前年度损益调整Add：Adjustmenttoprioryear"sincomeandexpense利润总额Incomebeforetax减：所得税Less：Incometax净利润NETINCOME中国会计制度科目英文对照表现金Cashinhand银行存款Cashinbank其他货币资金-外埠存款Othermonetaryassets-cashinothercities其他货币资金-银行本票Othermonetaryassets-cashier‘scheck其他货币资金-银行汇票Othermonetaryassets-bankdraft其他货币资金-信用卡Othermonetaryassets-creditcards其他货币资金-信用证保证金Othermonetaryassets-L/Cdeposit其他货币资金-存出投资款Othermonetaryassets-cashforinvestment短期投资-股票投资Investments-Shortterm-stocks短期投资-债券投资Investments-Shortterm-bonds短期投资-基金投资Investments-Shortterm-funds短期投资-其他投资Investments-Shortterm-others短期投资跌价准备Provisionforshort-terminvestment 长期股权投资-股票投资Longtermequityinvestment-stocks长期股权投资-其他股权投资Longtermequityinvestment-others长期债券投资-债券投资Longtermsecuritiesinvestemnt-bonds长期债券投资-其他债权投资Longtermsecuritiesinvestment-others长期投资减值准备Provisionforlong-terminvestment应收票据Notesreceivable应收股利Dividendsreceivable应收利息Interestreceivable应收帐款Tradedebtors坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors预付帐款Prepayment应收补贴款Allowancereceivable其他应收款Otherdebtors坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors其他流动资产Othercurrentassets物资采购Purchase原材料Rawmaterials包装物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差异Materialcostdifference自制半成品Self-manufacturedgoods 库存商品Finishedgoods商品进销差价Differencebetweenpurchase&salesofcommodities委托加工物资Consignedprocessiongmaterial委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goodsoninstalmentsales存货跌价准备Provisionforobsoletestocks待摊费用Prepaidexpenses待处理流动资产损益UnsettledG/Loncurrentassets待处理固定资产损益UnsettledG/Lonfixedassets委托贷款-本金Consignmentloan-principle委托贷款-利息Consignmentloan-interest委托贷款-减值准备Consignmentloan-provision固定资产-房屋建筑物Fixedassets-Buildings固定资产-机器设备Fixedassets-Plantandmachinery固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures固定资产-运输设备Fixedassets-Automobiles累计折旧Accumulateddepreciation固定资产减值准备Impairmentoffixedassets工程物资-专用材料Projectmaterial-specificmaterials工程物资-专用设备Projectmaterial-specificequipment 工程物资-预付大型设备款Projectmaterial-prepaidforequipment工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction在建工程Constructioninprogress在建工程减值准备Impairmentofconstructioninprogress固定资产清理Disposaloffixedassets无形资产-专利权Intangibleassets-patent无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how无形资产-商标权Intangibleassets-trademarkrights无形资产-土地使用权Intangibleassets-landuserights无形资产-商誉Intangibleassets-goodwill无形资产减值准备Impairmentofintangibleassets长期待摊费用Deferredassets未确认融资费用Unrecognizedfinancefees其他长期资产Otherlongtermassets递延税款借项Deferredassetsdebits应付票据Notespayable应付帐款Tradecreditors预收帐款Adanvancesfromcustomers代销商品款Consignment-inpayables其他应交款Otherpayabletogovernment 其他应付款Othercreditors应付股利Proposeddividends待转资产价值Donatedassets预计负债Accruedliabilities应付短期债券Short-termdebenturespayable其他流动负债Othercurrentliabilities预提费用Accruedexpenses应付工资Payrollpayable应付福利费Welfarepayable短期借款-抵押借款Bankloans-Shortterm-pledged短期借款-信用借款Bankloans-Shortterm-credit短期借款-担保借款Bankloans-Shortterm-guaranteed一年内到期长期借款Longtermloansduewithinoneyear一年内到期长期应付款Longtermpayableduewithinoneyear长期借款Bankloans-Longterm应付债券-债券面值Bondpayable-Parvalue应付债券-债券溢价Bondpayable-Excess应付债券-债券折价Bondpayable-Discount应付债券-应计利息Bondpayable-Accruedinterest长期应付款Longtermpayable专项应付款Specificpayable其他长期负债Otherlongtermliabilities 应交税金-所得税Taxpayable-incometax应交税金-增值税Taxpayable-VAT应交税金-营业税Taxpayable-businesstax应交税金-消费税Taxpayable-consumabletax应交税金-其他Taxpayable-others递延税款贷项Deferredtaxationcredit股本Sharecapital已归还投资Investmentreturned利润分配-其他转入Profitappropriation-othertransferin利润分配-提取法定盈余公积Profitappropriation-statutorysurplusreserve利润分配-提取法定公益金Profitappropriation-statutorywelfarereserve利润分配-提取[b]储备基金[/b]Profitappropriation-reservefund利润分配-提取企业发展[b]基金[/b]Profitappropriation-enterprisedevelopmentfund利润分配-提取职工奖励及福利[b]基金[/b]Profitappropriation-staffbonusandwelfarefund利润分配-利润归还投资Profitappropriation-returninvestmentbyprofit利润分配-应付优先股股利Profitappropriation-preferencesharesdividends 利润分配-提取任意盈余公积Profitappropriation-othersurplusreserve利润分配-应付普通股股利Profitappropriation-ordinarysharesdividends利润分配-转作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares期初未分配利润Retainedearnings,beginningoftheyear资本公积-股本溢价Capitalsurplus-sharepremium资本公积-接受捐赠非现金资产准备Capitalsurplus-donationreserve资本公积-接受现金捐赠Capitalsurplus-cashdonation资本公积-股权投资准备Capitalsurplus-investmentreserve资本公积-拨款转入Capitalsurplus-subsidiary资本公积-外币资本折算差额Capitalsurplus-foreigncurrencytranslation资本公积-其他Capitalsurplus-others盈余公积-法定盈余公积金Surplusreserve-statutorysurplusreserve盈余公积-任意盈余公积金Surplusreserve-othersurplusreserve盈余公积-法定公益金Surplusreserve-statutorywelfarereserve盈余公积-[b]储备基金[/b]Surplusreserve-reservefund盈余公积-企业发展[b]基金[/b]Surplusreserve-enterprise developmentfund盈余公积-利润归还投资Surplusreserve-retureinvestmentbyinvestment主营业务收入Sales主营业务成本Costofsales主营业务税金及附加Salestax营业费用Operatingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses投资收益Investmentincome其他业务收入Otheroperatingincome营业外收入Non-operatingincome补贴收入Subsidyincome其他业务支出Otheroperatingexpense'