英文会计

英文会计 科目： Typical charts of accounts for different types of businesses(不同类型企业的典型会计科目) A simple service corporation(简单的服务业型企业适用的科目) (assets)资产类科目 Cash 现金 Accounts receivable  应收帐款 Allowance for uncollectible accounts 坏帐准备 Notes receivable,short term 应收票据（短期） Interest receivable 应收利息 Supplies 易耗物资 Prepaid rent 预付租金 Prepaid insurance 预付保险 Notes receivable,long-term 应收票据（长期） Land 土地 Furniture 家具 Accumulated depreciation—furniture  累计折旧――家具 Equipment 设备 Accumulated depreciation—Equipment累计折旧――家具 Buildings建筑物 Accumulated depreciation—Buildings累计折旧――建筑物   Liabilities(负债类) Accounts payable应收帐款 Notes payable，short-term 应付票据（短期0 Salary payable 应付薪金 Wages payable 应付工资 Payroll taxes payable 应付工资税 Emplyee benefits payable 应付职工福利费 Interest payable 应付利息 Unearned service revenue 未实现服务收入 Notes,payable,long-term应付票据（长期）   Stockholder’s equity（股东权益类） Common stock 普通股 Retained earnings留存收益 Dividends股利   Revenues and gains（收入与利得类） Service revenue 服务收入 Interest revenue 利息收入 Gain on sale of land(furniture,equipment,or building) 土地（家具、设备、或建筑物）销售收入   Expenses and losses（费用与损失类） Salary expense工资费用 Payroll tax expense 所得税费用 Employee benefits expense职工福利费用 Rent expense 租赁费用 Insurance expense 保险费用 Supplies expense 易耗物资费用 Uncollectible account expense 坏账费用 Depreciation expense—furniture折旧费用――家具 Depreciation expense—equipment折旧费用――设备 Depreciation expense—building折旧费用――建筑物 Property tax expense财产税费用 Interest expense 利息费用 Miscellaneous expense杂费 Loss on sale (or exchange) of land (furniture,equipment,or building )土地（家具、设备或建筑物）销售（或变更）损失   service partnership合伙制服务企业 same as service corporation,except for owners’ equity   与简单的服务企业类似，但所有者权益类科目不同 owner equity所有者权益类 partner1,capital  资本…… partner n,capital 资本   partner1,drawing 提款 …… partner n,drawing 提款 A complex merchandising corporation 复杂的商业类型的企业适用科目 asset(资产类) cash现金 short-term investments短期投资 Accounts receivable应收帐款 Allowance for uncollectible accounts坏帐准备 Notes receivable,short term应收票据（短期） Interest receivable应收利息 Inventory存货 Supplies易耗物资 Prepaid rent预付租金 Prepaid insurance预付保险 Notes receivable, long-term应收票据（长期） Investments in subsidiaries对子公司的投资 Investments in stock(available-for-sale securities)股票投资（准备售出） Investments in bonds(held-to-maturity securities)债券投资（持有至到期日） Other receivables,long-term其他应收款项（长期） Land 土地 Land improvements土地改良 Furniture and fixtures家具和固定设施 Accumulated depreciation—furniture and fixture累计折旧――家具和固定设施 Equipment设备 Accumulated depreciation—Equipment累计折旧――设备 Buildings建筑物 Accumulated depreciation—Buildings累计折旧－建筑物 Organization cost 开办费 Franchises特许权 Patents专利 Leaseholds融资租入资产 Goodwill商誉   Liabilities(负债类) Accounts payable应付账款 Notes payable，short-term应付票据（短期） Current portion of bonds payable到期应付债券 Salary payable应付薪金 Wages payable应付工资 Payroll taxes payable应交工资税 Emplyee benefits payable 应付职工福利 Interest payable 应付利息 Income tax payable应付所得税 Unearned sales revenue 未实现销售收入 Notes,payable,long-term应付票据（长期） Bonds payable应付债券 Lease liability租赁负债 Minority interest少数股东权益（利）   Stockholder’s equity(股东权益类) Preferred stock优先股 Paid-in capital in excess of par-preferred股本溢价――优先股 Common stock 普通股 Paid-in capital in excess of par-common股本溢价――普通股 Paid-in capital from treasury stock transaction 股本溢价――库藏股票 Paid-in capital from retirement of  stock 股本溢价－股票回购 Retained earnings留存收益 Foreign currency translation adjustment外币折算调整 treasury stock库藏股票   Revenues and gains(收入与利得类) Sales revenue销售收入 Interest revenue利息收入 Dividend revenue 股息收入 Equity-method investmen revenue权益法投资收入 Unrealized holding gain on trading investments 投资业务中未实现利得 Gain on sale of investment投资出售利得 Gain on sale of land(furniture and fixture,equipment,or building)土地（家具、设备或建筑物）销售利得 Discontinued operations—gain非持续经营收入（利得） Extraordinary gains 营业外收入   Expenses and losses(费用与损失类) Cost of goods sold销售成本 Salary expense 薪金费用 Wage expense工资费用 Commission expense佣金费用 Payroll tax expense工资所得税费用 Employee benefits expense职工福利费用 Rent expense 租赁费用 Insurance expense 保险费用 Supplies expense易耗物资费用 Uncollectible account expense 坏账费用 Depreciation expense—land折旧费用――土地 Depreciation expense—furniture and fixture折旧费用――家具和固定设施 Depreciation expense—equipment折旧费用――设备 Depreciation expense—buildings折旧费用――建筑物 Organization expense 开办费用 Amortization expense—franchises 摊销费用――特许权 Amortization expense—leaseholds摊销费用――租赁 Amortization expense—goodwill摊销费用――商誉 Income tax expense 所得税费用 Unrealized holding loss on trading investmens未实现待售投资持有的损失 Loss on sale of investment Loss on sale (or exchange) of land (furniture and fixture,equipment,or building ) 土地（家具、设备或建筑物）销售（或变更）损失 Discontinued operations—loss非持续经营损失 Extraordinary losses营业外支出   A manufacturing corporation制造类企业适用的科目 same as merchandising corporation,except for asset   与商业性企业类似，但资产不同 asset(资产类) inventories：存货 materials inventory 原材料 work-in-process inventory在产品 finished goods inventory产成品 factory wages工人工资 factory overhead间接费用 中英文报表项目（1-3位）与总账与明细会计科目（4位）列表  注意：实务中是这样划分与使用科目的。但由于这些科目比较多和复杂，教学中或教材中为了简化，不同级次的科目个别情况有时也可能混用。 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand   1112 零用金/周转金 petty cash/revolving funds   1113  银行存款 cash in banks   1116 在途现金 cash in transit   1117 约当现金 cash equivalents   1118 其它现金及 约当现金 other cash and cash equivalents   112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock   1122 短期投资 -短期票券  short-term investments - short-term notes and bills   1123  短期投资 -政府债券  short-term investments - government bonds   1124  短期投资 -受益凭证  short-term investments - beneficiary certificates   1125  短期投资 -公司债  short-term investments - corporate bonds   1128 短期投资 -其它 short-term investments - other   1129  备抵短期投资跌价损失 allowance for reduction of short-term investment to market   113 应收票据 notes receivable 1131 应收票据 notes receivable   1132 应收票据贴现  discounted notes receivable   1137 应收票据 -关系人  notes receivable - related parties   1138  其它应收票据  other notes receivable   1139 备抵呆帐（坏账准备） －应收票据  allowance for uncollectible accounts- notes receivable   114 应收帐款 accounts receivable 1141 应收帐款  accounts receivable   1142 应收分期帐款  installment accounts receivable   1147 应收帐款 -关系人  accounts receivable - related parties   1149 备抵呆帐（坏账准备）－应收帐款  allowance for uncollectible accounts - accounts receivable   118 其它应收款 other receivables 1181  应收出售远汇款  forward exchange contract receivable   1182 应收远汇款 -外币  forward exchange contract receivable - foreign currencies   1183 买卖远汇折价  discount on forward ex-change contract   1184 应收收益  earned revenue receivable   1185 应收退税款  income tax refund receivable   1187 其它应收款 - 关系人  other receivables - related parties   1188 其它应收款 - 其它  other receivables - other   1189 备抵呆帐（坏账准备） - 其它应收款  allowance for uncollec- tible accounts - other receivables   121~122 存货 inventories 1211 商品存货  merchandise inventory   1212 寄销商品 consigned goods   1213  在途商品 goods in transit   1219  备抵存货跌价损失（存货跌价准备）allowance for reduction of inventory to market   1221 制成品  finished goods   1222 寄销制成品  consigned finished goods   1223 副产品  by-products   1224  在制品  work in process   1225 委外加工  work in process - outsourced   1226 原料  raw materials   1227 物料  supplies   1228 在途原物料  materials and supplies in transit   1229 备抵存货跌价损失（存货跌价准备）allowance for reduction of inventory to market   125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll   1252 预付租金 prepaid rents   1253  预付保险费  prepaid insurance   1254 用品盘存  office supplies   1255 预付所得税 prepaid income tax   1258 其它预付费用 other prepaid expenses   126 预付款项 prepayments 1261 预付货款 prepayment for purchases   1268 其它预付款项  other prepayments   128~129 其它流动资产 other current assets 1281 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 payments   1284 代付款  payment on behalf of others   1285 员工借支 advances to employees   1286 存出保证金  refundable deposits   1287 受限制存款 certificate of deposit-restricted   1291 递延所得税资产  deferred income tax assets   1292 递延兑换损失（递延汇兑损失）  deferred foreign exchange losses   1293 业主(股东)往来  owners'(stockholders') current account   1294 同业往来 current account with others   1298 其它流动资产-其它  other current assets - other   13 基金及长期投资 funds and long-term investments 131 基金 funds 1311 偿债基金  redemption fund (or sinking fund)   1312 改良及扩充基金 fund for improvement and expansion   1313  意外损失准备基金  contingency fund   1314 退休基金  pension fund   1318 其它基金  other funds   132 长期投资 long-term investments 1321 长期股权投资 long-term equity investments   1322 长期债券投资  long-term bond investments   1323 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 insurance   1328 其它长期投资  other long-term investments 1329 备抵长期投资跌价损失  allowance for excess of cost over market value of long-term investments   14~ 15 固定资产 property , plant, and equipment 141  土地 land 1411 土地  land   1418  土地-重估增值 land - revaluation increments   142 土地改良物 land improvements 1421 土地改良物  land improvements   1428  土地改良物 -重估增值  land improvements - revaluation increments   1429 累积折旧 -土地改良物  accumulated depreciation - land improvements   143 房屋及建物 buildings 1431 房屋及建物 buildings   1438 房屋及建物 -重估增值  buildings -revaluation increments   1439 累积折旧 -房屋及建物  accumulated depreciation - buildings   144~146 机(器)具及设备 machinery and equipment 1441 机(器)具  machinery   1448  机(器)具 -重估增值  machinery - revaluation increments   1449 累积折旧 -机(器)具  accumulated depreciation - machinery   151 租赁资产 leased assets 1511 租赁资产  leased assets   1519 累积折旧 -租赁资产  accumulated depreciation - leased assets   152 租赁权益改良 leasehold improvements 1521 租赁权益改良  leasehold improvements   1529 累积折旧- 租赁权益改良  accumulated depreciation - leasehold improvements   156 未完工程及预付购置设备款 construction in progress and prepayments for equipment 1561 未完工程  construction in progress   1562 预付购置设备款 prepayment for equipment   158 杂项固定资产 miscellaneous property, plant, and equipment 1581 杂项固定资产 miscellaneous property, plant, and equipment   1588  杂项固定资产-重估增值  miscellaneous property, plant, and equipment - revaluation increments   1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment   16 递耗资产 depletable assets 161 递耗资产 depletable assets 1611 天然资源 natural resources   1618 天然资源 -重估增值 natural resources -revaluation increments   1619 累积折耗 -天然资源  accumulated depletion - natural resources   17 无形资产 intangible assets 171 商标权 trademarks 1711 商标权  trademarks   172 专利权 patents 1721  专利权 patents   173 特许权 franchise    1731 特许权  franchise   174 著作权 copyright    1741 著作权  copyright   175 计算机软件 computer software    1751 计算机软件  computer software cost   176 商誉 goodwill    1761 商誉  goodwill   177 开办费 organization costs    1771 开办费  organization costs   178 其它无形资产 other intangibles    1781 递延退休金成本  deferred pension costs   1782 租赁权益改良  leasehold improvements   1788  其它无形资产-其它  other intangible assets - other   18 其它资产 other assets    181 递延资产 deferred assets    1811  债券发行成本 deferred bond issuance costs   1812 长期预付租金 long-term prepaid rent   1813 长期预付保险费 long-term prepaid insurance   1814  递延所得税资产 deferred income tax assets   1815  预付退休金  prepaid pension cost   1818 其它递延资产 other deferred assets   182 闲置资产 idle assets    1821 闲置资产  idle assets   184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables    1841 长期应收票据  long-term notes receivable   1842 长期应收帐款 long-term accounts receivable   1843 催收帐款  overdue receivables   1847  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 receivables   1849  备抵呆帐（坏账准备）-长期应收票据及款项与催收帐款  allowance for uncollectible accounts - long-term notes, accounts and overdue receivables   185 出租资产 assets leased to others    1851 出租资产  assets leased to others   1858 出租资产 -重估增值  assets leased to others - incremental value from revaluation   1859 累积折旧 -出租资产  accumulated depreciation - assets leased to others   186 存出保证金 refundable deposit    1861 存出保证金  refundable deposits   188 杂项资产    miscellaneous assets    1881 受限制存款  certificate of deposit - restricted   1888  杂项资产 -其它  miscellaneous assets – other 2 负债 liabilities    21~ 22 流动负债 current liabilities    211 短期借款 short-term borrowings(debt)    2111 银行透支  bank overdraft   2112 银行借款 bank loan   2114 短期借款 -业主  short-term borrowings - owners   2115 短期借款 -员工  short-term borrowings - employees   2117  短期借款 -关系人  short-term borrowings- related parties   2118 短期借款 -其它  short-term borrowings - other   212 应付短期票券 short-term notes and bills payable    2121 应付商业本票 commercial paper payable   2122  银行承兑汇票  bank acceptance   2128 其它应付短期票券  other short-term notes and bills payable   2129  应付短期票券折价  discount on short-term notes and bills payable   213 应付票据 notes payable    2131 应付票据  notes payable   2137 应付票据 -关系人 notes payable - related parties   2138  其它应付票据  other notes payable   214 应付帐款 accounts pay able    2141 应付帐款  accounts payable   2147 应付帐款 -关系人 accounts payable - related parties   216 应付所得税 income taxes payable    2161 应付所得税  income tax payable   217 应付费用 accrued expenses    2171 应付工薪 accrued payroll   2172 应付租金  accrued rent payable   2173 应付利息  accrued interest payable   2174 应付营业税  accrued VAT payable   2175 应付税捐 -其它 accrued taxes payable- other   2178 其它应付费用  other accrued expenses payable   218~219 其它应付款 other payables    2181 应付购入远汇款 forward exchange contract payable   2182 应付远汇款 -外币  forward exchange contract payable - foreign currencies   2183 买卖远汇溢价  premium on forward exchange contract   2184 应付土地房屋款  payables on land and building purchased   2185  应付设备款  Payables on equipment   2187 其它应付款 -关系人 other payables - related parties   2191 应付股利  dividend payable   2192 应付红利  bonus payable   2193 应付董监事酬劳 compensation payable to directors and supervisors   2198  其它应付款 -其它  other payables - other   226 预收款项advance receipts      2261 预收货款  sales revenue received in advance   2262 预收收入  revenue received in advance   2268 其它预收款  other advance receipts   227 一年或一营业周期内到期长期负债 long-term liabilities -current portion    2271 一年或一营业周期内到期公司债  corporate bonds payable - current portion   2272 一年或一营业周期内到期长期借款  long-term loans payable - current portion   2273  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 cycle   2277  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 portion   2278  其它一年或一营业周期内到期长期负债  other long-term lia- bilities - current portion   228~229 其它流动负债 other current liabilities    2281 销项税额  VAT received(or output tax)   2283 暂收款  temporary receipts   2284 代收款  receipts under custody   2285  估计售后服务/保固负债  estimated warranty liabilities   2291 递延所得税负债 deferred income tax liabilities   2292 递延兑换利益  deferred foreign exchange gain   2293 业主(股东)往来  owners' current account   2294 同业往来  current account with others   2298 其它流动负债-其它 other current liabilities - others   23 长期负债 long-term liabilities    231 应付公司债 corporate bonds payable    2311 应付公司债  corporate bonds payable   2319 应付公司债溢(折)价  premium(discount) on corporate bonds payable   232 长期借款 long-term loans payable    2321 长期银行借款  long-term loans payable - bank   2324 长期借款 -业主 long-term loans payable - owners   2325 长期借款 -员工 long-term loans payable - employees   2327 长期借款 -关系人 long-term loans payable - related parties   2328 长期借款 -其它 long-term loans payable - other   233 长期应付票据及款项 long-term notes and accounts payable    2331  长期应付票据 long-term notes payable   2332 长期应付帐款 long-term accounts pay-able   2333  长期应付租赁负债  long-term capital lease liabilities   2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties   2338 其它长期应付款项 other long-term payables   234 估计应付土地增值税 accrued liabilities for land value increment tax    2341 估计应付土地增值税  estimated accrued land value incremental tax pay-able   235 应计退休金负债 accrued pension liabilities    2351 应计退休金负债  accrued pension liabilities   238 其它长期负债 other long-term liabilities    2388 其它长期负债-其它 other long-term liabilities - other   28 其它负债 other liabilities    281 递延负债 deferred liabilities    2811 递延收入  deferred revenue   2814  递延所得税负债  deferred income tax liabilities   2818 其它递延负债 other deferred liabilities   286 存入保证金 deposits received    2861 存入保证金  guarantee deposit received   288 杂项负债 miscellaneous liabilities    2888 杂项负债 -其它  miscellaneous liabilities - other   3 业主权益 owners' equity    31 资本 capital    311 资本（或股本）  capital      3111 普通股股本 capital - common stock   3112 特别股股本 capital - preferred stock   3113 预收股本  capital collected in advance   3114 待分配股票股利  stock dividends to be distributed   3115 资本 capital   32 资本公积 additional paid-in capital    321 股票溢价  paid-in capital in excess of par      3211 普通股股票溢价  paid-in capital in excess of par- common stock   3212 特别股股票溢价  paid-in capital in excess of par- preferred stock   323 资产重估增值准备  capital surplus from assets revaluation      3231 资产重估增值准备 capital surplus from assets revaluation   324 处分资产溢价公积  capital surplus from gain on disposal of assets    3241 处分资产溢价公积  capital surplus from gain on disposal of assets   325 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 surplus      3261  受赠公积 donated surplus   328 其它资本公积  other additional paid-in capital      3281 权益法长期股权投资资本公积  additional paid-in capital from investee under equity method   3282 资本公积- 库藏股票交易  additional paid-in capital - treasury stock trans-actions   33 保留盈余(或累积亏损) retained earnings (accumulated deficit)    331  法定盈余公积  legal reserve      3311  法定盈余公积  legal reserve   332  特别盈余公积  special reserve      3321  意外损失准备  contingency reserve   3322 改良扩充准备 improvement and expansion reserve   3323  偿债准备  special reserve for redemption of liabilities   3328 其它特别盈余公积  other special reserve   335 未分配盈余(或累积亏损)  retained earnings-unappropriated (or accumulated deficit)      3351 累积盈亏 accumulated profit or loss   3352 前期损益调整  prior period adjustments   3353 本期损益  net income or loss for current period   34 权益调整 equity adjustments    341 长期股权投资未实现跌价损失  unrealized loss on market value decline of long-term equity investments      3411  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 cost      3431 未认列为退休金成本之净损失 net loss not recognized as pension costs   35 库藏股 treasury stock    351 库藏股  treasury stock      3511 库藏股  treasury stock   36 少数股权 minority interest    361 少数股权  minority interest      3611 少数股权  minority interest 4 营业收入 operating revenue    41 销货收入 sales revenue     411 销货收入  sales revenue       4111 销货收入 sales revenue      4112 分期付款销货收入 installment sales revenue    417 销货退回  sales return       4171 销货退回  sales return      419 销货折让  sales allowances       4191  销货折让  sales discounts and allowances   46 劳务收入 service revenue    461 劳务收入  service revenue    4611 劳务收入  service revenue   47 业务收入 agency revenue    471 业务收入  agency revenue    4711  业务收入  agency revenue   48 其它营业收入 other operating revenue    488 其它营业收入-其它  other operating revenue    4888  其它营业收入-其它 other operating revenue - other   5 营业成本 operating costs    51 销货成本 cost of goods sold    511 销货成本  cost of goods sold    5111 销货成本  cost of goods sold   5112 分期付款销货成本 installment cost of goods sold   512 进货  purchases    5121 进货  purchases   5122 进货费用  purchase expenses   5123  进货退出  purchase returns   5124 进货折让 charges on purchased merchandise   513  进料  materials purchased    5131 进料  material purchased   5132 进料费用 charges on purchased material   5133 进料退出 material purchase returns   5134 进料折让  material purchase allowances   514 直接人工  direct labor    5141 直接人工  direct labor   515~518 制造费用  manufacturing overhead    5151 间接人工 indirect labor   5152 租金支出  rent expense, rent   5153 文具用品  office supplies (expense)   5154  旅费 travelling expense, travel   5155 运费  shipping expenses, freight   5156 邮电费  postage (expenses)   5157 修缮费  repair(s) and maintenance (expense ) 5158  包装费  packing expenses  5161 水电瓦斯费  utilities (expense)  5162 保险费  insurance (expense)   5163 加工费  manufacturing overhead - outsourced   5166 税捐 taxes   5168  折旧  depreciation expense   5169  各项耗竭及摊提  various amortization   5172 伙食费 meal (expenses)   5173  职工福利  employee benefits/welfare   5176 训练费  training (expense)   5177 间接材料  indirect materials   5188 其它制造费用  other manufacturing expenses   56 劳务成本制 ervice costs    561 劳务成本  service costs    5611 劳务成本 service costs   57 业务成本 gency costs    571 业务成本  agency costs    5711 业务成本  agency costs   58 其它营业成本 other operating costs    588 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 expenses    61 推销费用 selling expenses    615~618 推销费用  selling expenses    6151 薪资支出  payroll expense   6152 租金支出  rent expense, rent   6153 文具用品  office supplies (expense)   6154 旅费 travelling expense, travel   6155 运费  shipping expenses, freight   6156 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 taxes   6167 呆帐损失 loss on uncollectible accounts   6168  折旧  depreciation expense   6169 各项耗竭及摊提  various amortization   6172 伙食费  meal (expenses)   6173 职工福利  employee benefits/welfare   6175  佣金支出  commission (expense)   6176 训练费  training (expense)   6188 其它推销费用  other selling expenses   62 管理及总务费用 general & administrative expenses    625~628 管理及总务费用  general & administrative expenses    6251 薪资支出  payroll expense   6252 租金支出  rent expense, rent   6253 文具用品  office supplies   6254 旅费  travelling expense, travel   6255 运费  shipping expenses,freight   6256 邮电费  postage (expenses)   6257 修缮费 repair(s) and maintenance (expense)   6259 广告费  advertisement expense, advertisement   6261 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  taxes   6267 呆帐损失 loss on uncollectible accounts   6268 折旧  depreciation expense   6269 各项耗竭及摊提  various amortization   6271 外销损失  loss on export sales   6272  伙食费  meal (expenses)   6273 职工福利  employee benefits/welfare   6274 研究发展费用  research and development expense   6275 佣金支出  commission (expense)   6276 训练费  training (expense)   6278 劳务费 professional service fees   6288 其它管理及总务费用  other general and administrative expenses   63 研究发展费用 research and development expenses    635~638 研究发展费用  research and development expenses    6351 薪资支出  payroll expense   6352 租金支出  rent expense, rent   6353  文具用品 office supplies   6354 旅费 travelling expense, travel   6355 运费  shipping expenses, freight   6356 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  taxes   6368 折旧 depreciation expense   6369 各项耗竭及摊提 various amortization   6372 伙食费  meal (expenses)   6373 职工福利 employee benefits/welfare   6376 训练费 training (expense)   6378 其它研究发展费用  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 revenue    711 利息收入  interest revenue      7111 利息收入  interest revenue/income   712  投资收益  investment income      7121 权益法认列之投资收益  investment income recognized under equity method   7122 股利收入  dividends income   7123 短期投资市价回升利益  gain on market price recovery of short-term investment   713 兑换利益  foreign exchange gain    7131 兑换利益 foreign exchange gain   714 处分投资收益  gain on disposal of investments      7141  处分投资收益  gain on disposal of investments   715  处分资产溢价收入  gain on disposal of assets      7151 处分资产溢价收入  gain on disposal of assets   748 其它营业外收入  other non-operating revenue    7481 捐赠收入  donation income   7482 租金收入  rent revenue/income   7483 佣金收入  commission revenue/income   7484 出售下脚及废料收入  revenue from sale of scraps   7485 存货盘盈  gain on physical inventory   7486 存货跌价回升利益  gain from price recovery of inventory   7487  坏帐转回利益  gain on reversal of bad debts   7488 其它营业外收入-其它  other non-operating revenue- other items   75~ 78 营业外费用 non-operating expenses   751 利息费用  interest expense      7511 利息费用 interest expense   752 投资损失  investment loss    7521 权益法认列之投资损失  investment loss recog- nized under equity method   7523 短期投资未实现跌价损失  unrealized loss on reduction of short-term investments to market   753 兑换损失  foreign exchange loss      7531 兑换损失 foreign exchange loss   754 处分投资损失  loss on disposal of investments    7541 处分投资损失  loss on disposal of investments   755 处分资产损失  loss on disposal of assets      7551 处分资产损失  loss on disposal of assets   788 其它营业外费用  other non-operating expenses      7881 停工损失  loss on work stoppages   7882 灾害损失  casualty loss   7885 存货盘损 loss on physical inventory   7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories   7888 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 loss    91 停业部门损益 gain(loss) from discontinued operations    911  停业部门损益-停业前营业损益  income(loss) from operations of discontinued segments      9111 停业部门损益-停业前营业损益  income(loss) from operations of discontinued segment   912 停业部门损益-处分损益  gain(loss) from disposal of discontinued segments      9121  停业部门损益-处分损益  gain(loss) from disposal of discontinued segment   92 非常损益 extraordinary gain or loss    921  非常损益  extraordinary gain or loss      9211 非常损益 extraordinary gain or loss   93 会计原则变动累积影响数 cumulative effect of changes in accounting principles    931 会计原则变动累积影响数  cumulative effect of changes in accounting principles      9311  会计原则变动累积影响数  cumulative effect of changes in accounting principles   94  少数股权净利 minority interest income    941 少数股权净利  minority interest income      9411 少数股权净利 minority interest income 07新会计准则会计科目名称英文版 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及 约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables 1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable 1185 应收退税款 income tax refund receivable 1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories 1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 1213 在途商品 goods in transit 1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods 1222 寄销制成品 consigned finished goods 1223 副产品 by-products 1224 在制品 work in process 1225 委外加工 work in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll 1252 预付租金 prepaid rents 1253 预付保险费 prepaid insurance 1254 用品盘存 office supplies 1255 预付所得税 prepaid income tax 1258 其它预付费用 other prepaid expenses 126 预付款项 prepayments 1261 预付货款 prepayment for purchases 1268 其它预付款项 other prepayments 128~129 其它流动资产 other current assets 1281 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 payments 1284 代付款 payment on behalf of others 1285 员工借支 advances to employees 1286 存出保证金 refundable deposits 1287 受限制存款 certificate of deposit-restricted 1291 递延所得税资产 deferred income tax assets 1292 递延兑换损失 deferred foreign exchange losses 1293 业主(股东)往来 owners'(stockholders') current account 1294 同业往来 current account with others 1298 其它流动资产-其它 other current assets - other 13 基金及长期投资 funds and long-term investments 131 基金 funds 1311 偿债基金 redemption fund (or sinking fund) 1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 长期投资 long-term investments 1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond investments 1323 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 insurance 1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments 14~ 15 固定资产 property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累积折旧 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧 -房屋及建物 accumulated depreciation - buildings 144~146 机(器)具及设备 machinery and equipment 1441 机(器)具 machinery 1448 机(器)具 -重估增值 machinery - revaluation increments 1449 累积折旧 -机(器)具 accumulated depreciation - machinery 151 租赁资产 leased assets 1511 租赁资产 leased assets 1519 累积折旧 -租赁资产 accumulated depreciation - leased assets 152 租赁权益改良 leasehold improvements 1521 租赁权益改良 leasehold improvements 1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements 156 未完工程及预付购置设备款 construction in progress and prepayments for equipment 1561 未完工程 construction in progress 1562 预付购置设备款 prepayment for equipment 158 杂项固定资产 miscellaneous property, plant, and equipment 1581 杂项固定资产 miscellaneous property, plant, and equipment 1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments 1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment 16 递耗资产 depletable assets 161 递耗资产 depletable assets 1611 天然资源 natural resources 1618 天然资源 -重估增值 natural resources -revaluation increments 1619 累积折耗 -天然资源 accumulated depletion - natural resources 17 无形资产 intangible assets 171 商标权 trademarks 1711 商标权 trademarks 172 专利权 patents 1721 专利权 patents 173 特许权 franchise 1731 特许权 franchise 174 著作权 copyright 1741 著作权 copyright 175 计算机软件 computer software 1751 计算机软件 computer software cost 176 商誉 goodwill 1761 商誉 goodwill 177 开办费 organization costs 1771 开办费 organization costs 178 其它无形资产 other intangibles 1781 递延退休金成本 deferred pension costs 1782 租赁权益改良 leasehold improvements 1788 其它无形资产-其它 other intangible assets - other 18 其它资产 other assets 181 递延资产 deferred assets 1811 债券发行成本 deferred bond issuance costs 1812 长期预付租金 long-term prepaid rent 1813 长期预付保险费 long-term prepaid insurance 1814 递延所得税资产 deferred income tax assets 1815 预付退休金 prepaid pension cost 1818 其它递延资产 other deferred assets 182 闲置资产 idle assets 1821 闲置资产 idle assets 184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 1841 长期应收票据 long-term notes receivable 1842 长期应收帐款 long-term accounts receivable 1843 催收帐款 overdue receivables 1847 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 receivables 1849 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 receivables 185 出租资产 assets leased to others 1851 出租资产 assets leased to others 1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation 1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others 186 存出保证金 refundable deposit 1861 存出保证金 refundable deposits 188 杂项资产 miscellaneous assets 1881 受限制存款 certificate of deposit - restricted 1888 杂项资产 -其它 miscellaneous assets - other ================================================================================ 2 负债 liabilities 21~ 22 流动负债 current liabilities 211 短期借款 short-term borrowings(debt) 2111 银行透支 bank overdraft 2112 银行借款 bank loan 2114 短期借款 -业主 short-term borrowings - owners 2115 短期借款 -员工 short-term borrowings - employees 2117 短期借款 -关系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other 212 应付短期票券 short-term notes and bills payable 2121 应付商业本票 commercial paper payable 2122 银行承兑汇票 bank acceptance 2128 其它应付短期票券 other short-term notes and bills payable 2129 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable 2131 应付票据 notes payable 2137 应付票据 -关系人 notes payable - related parties 2138 其它应付票据 other notes payable 214 应付帐款 accounts pay able 2141 应付帐款 accounts payable 2147 应付帐款 -关系人 accounts payable - related parties 216 应付所得税 income taxes payable 2161 应付所得税 income tax payable 217 应付费用 accrued expenses 2171 应付薪工 accrued payroll 2172 应付租金 accrued rent payable 2173 应付利息 accrued interest payable 2174 应付营业税 accrued VAT payable 2175 应付税捐 -其它 accrued taxes payable- other 2178 其它应付费用 other accrued expenses payable 218~219 其它应付款 other payables 2181 应付购入远汇款 forward exchange contract payable 2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies 2183 买卖远汇溢价 premium on forward exchange contract 2184 应付土地房屋款 payables on land and building purchased 2185 应付设备款 Payables on equipment 2187 其它应付款 -关系人 other payables - related parties 2191 应付股利 dividend payable 2192 应付红利 bonus payable 2193 应付董监事酬劳 compensation payable to directors and supervisors 2198 其它应付款 -其它 other payables - other 226 预收款项advance receipts 2261 预收货款 sales revenue received in advance 2262 预收收入 revenue received in advance 2268 其它预收款 other advance receipts 227 一年或一营业周期内到期长期负债 long-term liabilities -current portion 2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion 2273 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 cycle 2277 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 portion 2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion 228~229 其它流动负债 other current liabilities 2281 销项税额 VAT received(or output tax) 2283 暂收款 temporary receipts 2284 代收款 receipts under custody 2285 估计售后服务/保固负债 estimated warranty liabilities 2291 递延所得税负债 deferred income tax liabilities 2292 递延兑换利益 deferred foreign exchange gain 2293 业主(股东)往来 owners' current account 2294 同业往来 current account with others 2298 其它流动负债-其它 other current liabilities - others 23 长期负债 long-term liabilities 231 应付公司债 corporate bonds payable 2311 应付公司债 corporate bonds payable 2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable 232 长期借款 long-term loans payable 2321 长期银行借款 long-term loans payable - bank 2324 长期借款 -业主 long-term loans payable - owners 2325 长期借款 -员工 long-term loans payable - employees 2327 长期借款 -关系人 long-term loans payable - related parties 2328 长期借款 -其它 long-term loans payable - other 233 长期应付票据及款项 long-term notes and accounts payable 2331 长期应付票据 long-term notes payable 2332 长期应付帐款 long-term accounts pay-able 2333 长期应付租赁负债 long-term capital lease liabilities 2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties 2338 其它长期应付款项 other long-term payables 234 估计应付土地增值税 accrued liabilities for land value increment tax 2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able 235 应计退休金负债 accrued pension liabilities 2351 应计退休金负债 accrued pension liabilities 238 其它长期负债 other long-term liabilities 2388 其它长期负债-其它 other long-term liabilities - other 28 其它负债 other liabilities 281 递延负债 deferred liabilities 2811 递延收入 deferred revenue 2814 递延所得税负债 deferred income tax liabilities 2818 其它递延负债 other deferred liabilities 286 存入保证金 deposits received 2861 存入保证金 guarantee deposit received 288 杂项负债 miscellaneous liabilities 2888 杂项负债 -其它 miscellaneous liabilities - other ================================================================================ 3 所有者权益 owners' equity 31 资本 capital 311 资本（或股本） capital 3111 普通股股本 capital - common stock 3112 特别股股本 capital - preferred stock 3113 预收股本 capital collected in advance 3114 待分配股票股利 stock dividends to be distributed 3115 资本 capital 32 资本公积 additional paid-in capital 321 股票溢价 paid-in capital in excess of par 3211 普通股股票溢价 paid-in capital in excess of par- common stock 3212 特别股股票溢价 paid-in capital in excess of par- preferred stock 323 资产重估增值准备 capital surplus from assets revaluation 3231 资产重估增值准备 capital surplus from assets revaluation 324 处分资产溢价公积 capital surplus from gain on disposal of assets 3241 处分资产溢价公积 capital surplus from gain on disposal of assets 325 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 surplus 3261 受赠公积 donated surplus 328 其它资本公积 other additional paid-in capital 3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions 33 保留盈余(或累积亏损) retained earnings (accumulated deficit) 331 法定盈余公积 legal reserve 3311 法定盈余公积 legal reserve 332 特别盈余公积 special reserve 3321 意外损失准备 contingency reserve 3322 改良扩充准备 improvement and expansion reserve 3323 偿债准备 special reserve for redemption of liabilities 3328 其它特别盈余公积 other special reserve 335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit) 3351 累积盈亏 accumulated profit or loss 3352 前期损益调整 prior period adjustments 3353 本期损益 net income or loss for current period 34 权益调整 equity adjustments 341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments 3411 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 cost 3431 未认列为退休金成本之净损失 net loss not recognized as pension costs 35 库藏股 treasury stock 351 库藏股 treasury stock 3511 库藏股 treasury stock 36 少数股权 minority interest 361 少数股权 minority interest 3611 少数股权 minority interest ================================================================================ 4 营业收入 operating revenue 41 销货收入 sales revenue 411 销货收入 sales revenue 4111 销货收入 sales revenue 4112 分期付款销货收入 installment sales revenue 417 销货退回 sales return 4171 销货退回 sales return 419 销货折让 sales allowances 4191 销货折让 sales discounts and allowances 46 劳务收入 service revenue 461 劳务收入 service revenue 4611 劳务收入 service revenue 47 业务收入 agency revenue 471 业务收入 agency revenue 4711 业务收入 agency revenue 48 其它营业收入 other operating revenue 488 其它营业收入-其它 other operating revenue 4888 其它营业收入-其它 other operating revenue - other 会计科目英文缩写 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 disaster 3． 会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies 4． 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 5． 债务重组损失 Losses from debt restructuring 231 应付公司债 corporate bonds payable 2311 应付公司债 corporate bonds payable 2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable 232 长期借款 long-term loans payable 2321 长期银行借款 long-term loans payable - bank 2324 长期借款 -业主 long-term loans payable - owners 2325 长期借款 -员工 long-term loans payable - employees 2327 长期借款 -关系人 long-term loans payable - related parties 2328 长期借款 -其它 long-term loans payable - other 233 长期应付票据及款项 long-term notes and accounts payable 2331 长期应付票据 long-term notes payable 2332 长期应付帐款 long-term accounts pay-able 2333 长期应付租赁负债 long-term capital lease liabilities 2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties 2338 其它长期应付款项 other long-term payables 234 估计应付土地增值税 accrued liabilities for land value increment tax 2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able 235 应计退休金负债 accrued pension liabilities 2351 应计退休金负债 accrued pension liabilities 238 其它长期负债 other long-term liabilities 2388 其它长期负债-其它 other long-term liabilities - other 28 其它负债 other liabilities 281 递延负债 deferred liabilities 2811 递延收入 deferred revenue 2814 递延所得税负债 deferred income tax liabilities 2818 其它递延负债 other deferred liabilities 286 存入保证金 deposits received 2861 存入保证金 guarantee deposit received 288 杂项负债 miscellaneous liabilities 2888 杂项负债 -其它 miscellaneous liabilities - other ================================================================================ 3 所有者权益 owners' equity 31 资本 capital 311 资本（或股本） capital 3111 普通股股本 capital - common stock 3112 特别股股本 capital - preferred stock 3113 预收股本 capital collected in advance 3114 待分配股票股利 stock dividends to be distributed 3115 资本 capital 32 资本公积 additional paid-in capital 321 股票溢价 paid-in capital in excess of par 3211 普通股股票溢价 paid-in capital in excess of par- common stock 3212 特别股股票溢价 paid-in capital in excess of par- preferred stock 323 资产重估增值准备 capital surplus from assets revaluation 3231 资产重估增值准备 capital surplus from assets revaluation 324 处分资产溢价公积 capital surplus from gain on disposal of assets 3241 处分资产溢价公积 capital surplus from gain on disposal of assets 325 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 surplus 3261 受赠公积 donated surplus 328 其它资本公积 other additional paid-in capital 3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions 33 保留盈余(或累积亏损) retained earnings (accumulated deficit) 331 法定盈余公积 legal reserve 3311 法定盈余公积 legal reserve 332 特别盈余公积 special reserve 3321 意外损失准备 contingency reserve 3322 改良扩充准备 improvement and expansion reserve 3323 偿债准备 special reserve for redemption of liabilities 3328 其它特别盈余公积 other special reserve 335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit) 3351 累积盈亏 accumulated profit or loss 3352 前期损益调整 prior period adjustments 3353 本期损益 net income or loss for current period 34 权益调整 equity adjustments 341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments 3411 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 cost 3431 未认列为退休金成本之净损失 net loss not recognized as pension costs 35 库藏股 treasury stock 351 库藏股 treasury stock 3511 库藏股 treasury stock 36 少数股权 minority interest 361 少数股权 minority interest 3611 少数股权 minority interest ================================================================================ 4 营业收入 operating revenue 41 销货收入 sales revenue 411 销货收入 sales revenue 4111 销货收入 sales revenue 4112 分期付款销货收入 installment sales revenue 417 销货退回 sales return 4171 销货退回 sales return 419 销货折让 sales allowances 4191 销货折让 sales discounts and allowances 46 劳务收入 service revenue 461 劳务收入 service revenue 4611 劳务收入 service revenue 47 业务收入 agency revenue 471 业务收入 agency revenue 4711 业务收入 agency revenue 48 其它营业收入 other operating revenue 488 其它营业收入-其它 other operating revenue 4888 其它营业收入-其它 other operating revenue - other 会计科目英文缩写 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