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

短期投資跌價準備 Provision for short-term investment

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

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

長期債券投資-債券投資 Long term securities investemnt - bonds

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

長期投資減值準備 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

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

預(yù)付帳款 Prepayment

應(yīng)收補貼款 Allowance receivable

其他應(yīng)收款 Other debtors

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

其他流動資產(chǎn) Other current assets

物資采購 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

庫存商品 Finished goods

商品進銷差價 Difference between purchase & sales of commodities

委托加工物資 Consigned processiong material

委托代銷商品 Consignment-out

受托代銷商品 Consignment-in

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

存貨跌價準備 Provision for obsolete stocks

待攤費用 Prepaid expenses

待處理流動資產(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-減值準備 Consignment loan - provision

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

固定資產(chǎn)-機器設(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)-運輸設(shè)備 Fixed assets - Automobiles

累計折舊 Accumulated depreciation

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

工程物資-專用材料 Project material - specific materials

工程物資-專用設(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

在建工程減值準備 Impairment of construction in progress

固定資產(chǎn)清理 Disposal of fixed assets

無形資產(chǎn)-專利權(quán) Intangible assets - patent

無形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how

無形資產(chǎn)-商標權(quán) Intangible assets - trademark rights

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

無形資產(chǎn)-商譽 Intangible assets - goodwill

無形資產(chǎn)減值準備 Impairment of intangible assets

長期待攤費用 Deferred assets

未確認融資費用 Unrecognized finance fees

其他長期資產(chǎn) Other long term assets

遞延稅款借項 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)價值 Donated assets

預(yù)計負債 Accrued liabilities

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

其他流動負債 Other current liabilities

預(yù)提費用 Accrued expenses

應(yīng)付工資 Payroll payable

應(yīng)付福利費 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)到期長期借款 Long term loans due within one year

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

長期借款 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 Bond payable - Excess

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

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

長期應(yīng)付款 Long term payable

專項應(yīng)付款 Specific payable

其他長期負債 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-營業(yè)稅 Tax payable - business tax

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

應(yīng)交稅金-其他 Tax payable - others

遞延稅款貸項 Deferred taxation credit

股本 Share capital

已歸還投資 Investment returned

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

利潤分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve

利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve

利潤分配-提取儲備基金 Profit appropriation - reserve fund

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

利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund

利潤分配-利潤歸還投資 Profit appropriation - return investment by profit

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

利潤分配-提取任意盈余公積 Profit appropriation - other surplus reserve

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

利潤分配-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 Retained earnings, beginning of the year

資本公積-股本溢價 Capital surplus - share premium

資本公積-接受捐贈非現(xiàn)金資產(chǎn)準備 Capital surplus - donation reserve

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

資本公積-股權(quán)投資準備 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-利潤歸還投資 Surplus reserve - reture investment by investment

主營業(yè)務(wù)收入 Sales

主營業(yè)務(wù)成本 Cost of sales

主營業(yè)務(wù)稅金及附加 Sales tax

營業(yè)費用 Operating expenses

管理費用 General and administrative expenses

財務(wù)費用 Financial expenses

投資收益 Investment income

其他業(yè)務(wù)收入 Other operating income

營業(yè)外收入 Non-operating income

補貼收入 Subsidy income

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

營業(yè)外支出 Non-operating expenses

所得稅 Income tax一、資產(chǎn)類 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

短期投資跌價準備 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

壞帳準備 bad debt reserve

預(yù)付帳款 advance money

應(yīng)收補貼款 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

庫存商品 finished goods

委托加工物資 work in process-outsourced

委托代銷商品 trust to and sell the goods on a commission basis

受托代銷商品 commissioned and sell the goods on a commission basis

存貨跌價準備 inventory falling price reserve

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

待攤費用 deferred and prepaid expenses

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

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

長期投資減值準備 long-term investment depreciation reserve

固定資產(chǎn) fixed assets

累計折舊 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

無形資產(chǎn) intangible assets

開辦費 organization/preliminary expenses

長期待攤費用 long-term deferred and prepaid expenses

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

二、負債類 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

代銷商品款 consignor payable

應(yīng)付工資 accrued payroll

應(yīng)付福利費 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)提費用 drawing expenses in advance

長期借款 long-term loan

應(yīng)付債券 debenture payable

長期應(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 current year profit

利潤分配 profit distribution

四、成本類 cost

生產(chǎn)成本 cost of manufacture

制造費用 manufacturing overhead

五、損益類 profit and loss （p/l）

主營業(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

補貼收入 subsidize revenue

營業(yè)外收入 non-operating income

主營業(yè)務(wù)成本 operating cost

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

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

存貨跌價損失 inventory falling price loss

營業(yè)費用 operating expenses

管理費用 general and administrative expenses

財務(wù)費用 financial expenses

營業(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