1 资产 assets
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 本文由《战略预算-管理界的工业革命》作者张熙庭收集。《战略预算-管理界的工业革命》是财务人员必看的一部好书。是中国第一部走直线、全过程案例、系统化管理的著作!是中国第一部敢于对财务人员承诺全过程实战,否则无效退书的著作!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 a6269 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
中英文资产负债表
资 产 ASSETS
流动资产: CURRENT ASSETS:
现 金 Cash on hand
银行存款 Cash in bank
有价证券 Marketable securities
应收票据 Notes receivable
应收账款 Accounts receivable
减:坏账准备 Less:Provision for bad debts
预付帐款 Advances to suppliers
其他应收款 Other receivables
待摊费用 Deferred and prepaid expenses
存 货 Inventories
减:存货变现损失准备 Less:Provision for loss on realization of inventories
一年内到期的长期投资 Long-term investments maturing 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 INVESTMENTS
长期投资 Long-term investments
一年以上的应收款项 Receivables collectable after one year
固定资产: FIXED ASSETS:
固定资产原价 Fixed assets-cost
减:累计折旧 Less:Accumulated depreciationcost
固定资产净值 Fixed assets-net value
固定资产清理 Disposal of fixed assets
在建工程: CONSTRUCTION IN PROGRESS
在建工程 Construction in progress
无形资产: INTANGIBLE ASSETS:
场地使用权 Land occupancy righ
工业产权及专有技术 Industary property rights and proprietary technology
其它无形资产 Other intangible assets
无形资产合计 Total intangibles assets:
其它资产: OTHER ASSETS:
开 办 费 Organization expenses
筹建期间汇兑损失 Exchange loss during start-up period
递延投资损失 Deferred loss on investm
递延税款借项 Deferred taxes debi
其它递延支出 Other deferred expense
待转销汇兑损失 Unamortized cxehangs loss
负债及所有者权益 LIABILITIES AND OWNER'S EQUITY
流动负债: CURRENT LIABILITIES:
短期借款 Short-term loans
应付票据 Notes payable
应付账款 Accounts payable
应付工资 Accrued payroll
应交税金 Taxes payable
应付股利 Dividends payable
预收货款 Advances from customers
其它应付款 Other payables
预提费用 Accrued expense
职工奖励及福利基金 Staff and worker's bonus and welfare fund
一年内到期的长期负债 Long-term liabilities due within one year
其他流动负债 Other current liabilities
流动负债合计 Total current liabilities
长期负债: LONG-TERM LIABILITIES:
长期借款 Long-term loans
应付公司债 Dividends payable
应付公司债溢价(折价) Premium(discount)on debentures payable
一年以上的应付款项 Payables due after one year
长期负债合计 Total long-term liabilities
其他负债: OTHER LIABILITIES
筹建期间汇兑收益 Exchange gain during start-up period
递延投资收益 Deferred gain on investments
递延税款贷项 Deferred tax credits
其他递延贷项 Other deferred credits
待转销汇兑收益 Unamortized exchange gain
其他负债合计 Total other liabilities负债合计 Total liabilities所有者权益: OWNER'S EQUITY资本总额 Registered capital (货币名称及金额currency and amount___)实收资本 Paid-in capital (非人民币资本期末金额amount of non-RMB currency at end of period___)
其中:
中方投资 Chinese investments(非人民币资本期末金额amount of non-RMB currency at end of period___)
外方投资 Foreign investments(非人民币资本期末金额amount of non-RMB currency at end of period___)
减:已归还投资 Less:Investments returned
资本公积 Capital surplus
储备基金 Reserve fund
企业发展基金 Enterprise expansion fund
利润归还投资 Profit capitalised on return of investments
本年利润 Current year net income
未分配利润 Undistributed profit
所有者权益总计 Total owner's equity
负债及所有者权益总计 TOTAL LIABILITIES AND OWNER'S EQUITY
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