|
一级士官
- 帖子
- 42
- 精华
- 0
- 积分
- 33
- 人气值
- 12 点
- 努力值
- 125 点
- 推广注册人数
- 0 个人
- 阅读权限
- 50
- 性别
- 女
- 在线时间
- 41 小时
- 注册时间
- 2007-9-27
- 最后登录
- 2008-8-15
|
楼主
大 中
小 发表于 2007-12-27 13:36 只看该作者
会计科目中英文对照
代码
+ z: X a; J6 o0 o$ _名称 * J7 v: L# W& U' i/ z4 C0 G& I
1 资产 assets
; Z6 m' N: [/ O; W11~ 12 流动资产 current assets , O) Q3 F% _7 F) I& J8 |
111 现金及约当现金 cash and cash equivalents ; B9 b) N4 {; s% F( ~
1111 库存现金 cash on hand + _% s; Z* z3 ~0 t0 { _
1112 零用金/周转金 petty cash/revolving funds ' u L/ z2 b! \3 p
1113 银行存款 cash in banks & ~( k- h$ n3 V2 k
1116 在途现金 cash in transit
! O. e9 Q" T W- W0 X" D( M1117 约当现金 cash equivalents
0 Y7 Z$ S9 e$ ?1118 其它现金及 约当现金 other cash and cash equivalents 8 i/ l& F" a/ T3 M; r$ ?: v
112 短期投资 short-term investment
5 L1 K7 t) p; G& U1121 短期投资 -股票 short-term investments - stock 3 F1 g( z. K. C( s
1122 短期投资 -短期票券 short-term investments - short-term notes and bills
7 B A! {! [# Q4 C2 H- K1123 短期投资 -政府债券 short-term investments - government bonds
+ Y3 S! v2 J: C# g$ B+ L9 @' j1124 短期投资 -受益凭证 short-term investments - beneficiary certificates
& ^# l; M; W+ i$ k& H1125 短期投资 -公司债 short-term investments - corporate bonds
* o7 Q a: w( F7 ]% m$ G% D5 x1128 短期投资 -其它 short-term investments - other
! Z+ ?% M8 o. z+ {1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market / l; y- z7 P) i: J' d' |+ w
113 应收票据 notes receivable
& C% u2 p. E k1131 应收票据 notes receivable
! m2 u. u" Y# _2 ^4 Q& v ^2 i1132 应收票据贴现 discounted notes receivable 9 w" A2 b; R: I, [' q; b/ W; m
1137 应收票据 -关系人 notes receivable - related parties
~8 v- K9 V! j, z v. `1138 其它应收票据 other notes receivable
. ^8 u( S- w! y S. Z& d" u1 o1139 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable : A6 ~8 l! a: G& w! x
114 应收帐款 accounts receivable 9 n: q* S/ \: g) L( L9 p5 \- r
1141 应收帐款 accounts receivable ' B' k+ g3 Q) b( n) F8 O
1142 应收分期帐款 installment accounts receivable
8 X2 W3 Z( I. r/ Q1 u% T4 @1147 应收帐款 -关系人 accounts receivable - related parties
. w5 p" W- W( H+ j4 x1149 备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable , f8 w5 z( L. q8 \1 F
118 其它应收款 other receivables
! _) e% ]$ o( c1181 应收出售远汇款 forward exchange contract receivable
* N, E1 p( |; {3 |, q& ] @1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies
9 O' C5 P8 ]7 ~4 O1183 买卖远汇折价 discount on forward ex-change contract
7 @2 p; {: `; ` m. W/ s# t1184 应收收益 earned revenue receivable
1 ?2 p3 Q- R; }! ?; @7 o& _0 L1185 应收退税款 income tax refund receivable / E1 V( Y7 H: }$ L
1187 其它应收款 - 关系人 other receivables - related parties : t9 ^# I- `2 X9 ^/ ~3 t
1188 其它应收款 - 其它 other receivables - other $ ?; d8 W: c' F6 n
1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables : C& n6 u `8 X8 Z- J: j
121~122 存货 inventories 9 ^ A p1 G: K5 Q1 ]! R3 F
1211 商品存货 merchandise inventory
; Q, H2 T3 [5 Y( ~1212 寄销商品 consigned goods 0 L! {! s) R1 c) S
1213 在途商品 goods in transit 8 L m. Q& c* b! D c& A
1219 备抵存货跌价损失 allowance for reduction of inventory to market
; a; B) |5 \' b; U$ @0 ^+ u f1221 制成品 finished goods . I; C3 A% M* r$ k9 c9 `
1222 寄销制成品 consigned finished goods + @/ E E4 k& r% { P
1223 副产品 by-products ' k a) K( d% N+ Q0 i
1224 在制品 work in process , \. m; R) n6 b3 j6 _
1225 委外加工 work in process - outsourced * t5 J1 e7 A2 N! q& [. J* @/ E, v8 R; c
1226 原料 raw materials ( V; G. X: C2 `
1227 物料 supplies
1 b3 _6 {% u+ P' a1228 在途原物料 materials and supplies in transit ! ~# ] R. T' }+ [2 k
1229 备抵存货跌价损失 allowance for reduction of inventory to market
; z' W$ G7 X% i) |$ Q125 预付费用 prepaid expenses
8 c& Z! q1 v0 e* P( {/ p+ e1251 预付薪资 prepaid payroll
: `" D" B; g) R: k1252 预付租金 prepaid rents
$ c! a! x# M5 t" ?1253 预付保险费 prepaid insurance 0 T1 A, U3 C& @
1254 用品盘存 office supplies , B; L+ a2 {3 f/ m& A( F4 o( l
1255 预付所得税 prepaid income tax
! Q3 N, Y f' c& A8 w. e U/ j1258 其它预付费用 other prepaid expenses $ x& Q. M- r8 f! b# } ]0 A; C
126 预付款项 prepayments $ R( U% a: ?4 J& Y
1261 预付货款 prepayment for purchases 6 [9 Q, c9 J: R! @* T
1268 其它预付款项 other prepayments 2 V, k/ |& Q2 F
128~129 其它流动资产 other current assets
, j) w; `4 f. L6 m+ E1281 进项税额 VAT paid ( or input tax)
4 \7 o- j) {3 N/ g* K( k1282 留抵税额 excess VAT paid (or ovERPaid VAT) ! p! A) ^5 a& t( ~; D$ ?
1283 暂付款 temporary payments
& I" X* L0 |) ]- d2 U- K4 r3 {1284 代付款 payment on behalf of others 0 w" k2 R! I3 h1 R# s
1285 员工借支 advances to employees
- P3 \# B( e6 R8 o1286 存出保证金 refundable deposits . Z. z) P, v5 v1 b& z! Z0 j
1287 受限制存款 certificate of deposit-restricted 9 @2 ]9 x4 ^) v* z& @+ |% O
1291 递延所得税资产 deferred income tax assets
) g$ c# y5 X9 G! D/ Y1292 递延兑换损失 deferred foreign exchange losses
. R6 A8 a( u4 F$ ?! h1293 业主(股东)往来 owners(stockholders) current account
! F- }7 C# g: Z. w& I1294 同业往来 current account with others a7 P+ d m7 ?9 T. C$ E+ @% N0 B
1298 其它流动资产-其它 other current assets - other * i( @/ X, l2 N" t. U" s4 F
13 基金及长期投资 funds and long-term investments % ~9 T! P4 R) S- x' g: F
131 基金 funds
D5 D, z* F, b' R1311 偿债基金 redemption fund (or sinking fund) % j$ f9 n) f$ w5 s2 z* ~1 Y" V
1312 改良及扩充基金 fund for improvement and expansion
8 @+ T8 m" R: R; v6 D1313 意外损失准备基金 contingency fund
" Z# S2 Y* z6 v0 k2 ?/ O5 t1314 退休基金 pension fund # w$ _2 ?* G5 ?- w" I9 f9 u/ B
1318 其它基金 other funds
/ |- O8 V. m: ]8 R! C132 长期投资 long-term investments 9 {1 B e& t3 k6 J
1321 长期股权投资 long-term equity investments
- c. m) q g( D$ M: b" c1322 长期债券投资 long-term bond investments
# x) L0 H3 X9 L' Z1323 长期不动产投资 long-term real estate in-vestments
8 O1 ]. o; x3 Q& I/ u, n7 O1324 人寿保险现金解约价值 cash surrender value of life insurance . z' ?, U+ D2 K- }
1328 其它长期投资 other long-term investments ) y' |# g4 E( V# n ? F
1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments D5 T$ h8 y4 }, s$ b
14~ 15 固定资产 property , plant, and equipment 7 |8 O { F3 y
141 土地 land P1 D; r' E! {8 Y4 G
1411 土地 land % D& w2 P! M) b+ A2 h( s# y
1418 土地-重估增值 land - revaluation increments 0 @: Y6 o5 Q% l1 i+ A
142 土地改良物 land improvements
2 D3 N7 {1 S7 k- L J, U+ e1421 土地改良物 land improvements . }& E( Z7 k: c/ i& Z9 ?
1428 土地改良物 -重估增值 land improvements - revaluation increments
$ ^) u# X- j, H1 u1429 累积折旧 -土地改良物 accumulated depreciation - land improvements
9 i8 S" ~. v: P) X, C143 房屋及建物 buildings
; d8 U2 c2 Z( d( c/ {+ E$ \1431 房屋及建物 buildings
0 G& n+ I3 A+ x# l1438 房屋及建物 -重估增值 buildings -revaluation increments
$ Y8 @" Y S, \- }1 W* `1439 累积折旧 -房屋及建物 accumulated depreciation - buildings
! v5 o+ X+ ]) h144~146 机(器)具及设备 machinery and equipment
, I# K$ z$ o' N2 h3 N# {8 b1441 机(器)具 machinery & `8 R n: F- h. I2 e& ~
1448 机(器)具 -重估增值 machinery - revaluation increments 9 U$ R) { g: m4 J: W
1449 累积折旧 -机(器)具 accumulated depreciation - machinery 5 P0 L1 a2 x) j2 s
151 租赁资产 leased assets
% V/ ^: _& w: A1 P; s% ~) ^$ {) K1511 租赁资产 leased assets
3 I( ~/ B1 N% _ X$ P1519 累积折旧 -租赁资产 accumulated depreciation - leased assets
% d; ]4 a( r$ [4 q4 l; O+ x152 租赁权益改良 leasehold improvements ( K" o- f; Y1 e/ K; \/ d. v
1521 租赁权益改良 leasehold improvements * j% w- _7 o" I" ^, _
1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements
/ t* H& x' v, F0 ?9 @! {( u156 未完工程及预付购置设备款 construction in progress and prepayments for equipment 1 ^: g# `. n6 a E
1561 未完工程 construction in progress
% f7 W6 b3 L5 h' J' c) D( R5 Y1562 预付购置设备款 prepayment for equipment
" Q: x) e: y6 j' X. u158 杂项固定资产 miscellaneous property, plant, and equipment ! Q. r A3 E1 e( D3 X. {/ g' f
1581 杂项固定资产 miscellaneous property, plant, and equipment
4 r5 \9 V7 h: A; c' j1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments
! j) W$ M! P- Y/ l# r0 n1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment 2 v( d2 c$ w/ N7 j1 K4 X( e" b6 t
16 递耗资产 depletable assets
& Y) }( S/ c; b161 递耗资产 depletable assets
! h w7 H- A! i& f1611 天然资源 natural resources ) j! R9 _0 R: b; ]: c
1618 天然资源 -重估增值 natural resources -revaluation increments - H7 h2 ~* G; g# F) P
1619 累积折耗 -天然资源 accumulated depletion - natural resources
& r3 A1 j7 [" r7 K4 F) U1 i17 无形资产 intangible assets
& x% x' z; C6 c0 n171 商标权 trademarks
- Z; Y+ Q+ m& s( ]. S1711 商标权 trademarks 7 l4 X2 E1 L: u
172 专利权 patents ; G& u2 |1 r0 m& O4 N$ O2 R% p5 l
1721 专利权 patents 0 [2 ~& v: K0 ^
173 特许权 franchise . g( H$ ]$ P; j) N- b8 y" D
1731 特许权 franchise
3 K: @; _$ V5 [; `" ^174 著作权 copyright
1 F2 G3 b: v; ? v: u5 F! u ]( Q5 T 1741 著作权 copyright
0 f/ [' N: A! v175 计算机软件 computer software
9 X) ^3 K, s( R- e) F1 K 1751 计算机软件 computer software cost
0 t6 R: f5 C1 G H# J. M8 x176 商誉 goodwill
4 y+ Y' K2 _7 \( v6 O 1761 商誉 goodwill
" G `5 \) }0 `4 O5 @, u177 开办费 organization costs # H% H1 y" `4 n9 i4 S
1771 开办费 organization costs
: |9 e2 Y7 M0 F( }+ ]" R; S178 其它无形资产 other intangibles
: I+ m. n+ K: ~& T 1781 递延退休金成本 deferred pension costs 2 a3 Z: O. ?7 U7 _; |4 S2 p5 ^: ~
1782 租赁权益改良 leasehold improvements ; w7 I+ r& j l2 Y
1788 其它无形资产-其它 other intangible assets - other
5 j' w% [' H: J2 P) _( I# B, f18 其它资产 other assets
" P9 i3 h C! ^5 T! ^% r: O 181 递延资产 deferred assets # p; J, @) K. g1 J# c$ E4 G" E0 r4 Y
1811 债券发行成本 deferred bond issuance costs
% \( {, ~4 ?* R0 F: v- I, c) y1812 长期预付租金 long-term prepaid rent 7 `8 h; j9 U) t9 t, g- I: E! O
1813 长期预付保险费 long-term prepaid insurance 6 U. N6 x( {% u
1814 递延所得税资产 deferred income tax assets
6 Z" T3 u/ o0 k8 M! |1815 预付退休金 prepaid pension cost
$ c3 P5 @' _$ f. |) t6 [' o3 U1818 其它递延资产 other deferred assets , L0 F K1 z& _: b/ L
182 闲置资产 idle assets # K7 n! K) W m* F
1821 闲置资产 idle assets ! F1 ]7 B6 u! g$ _8 u) e$ r
184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables , t# r, M: w8 z" C
1841 长期应收票据 long-term notes receivable
1 n. ~! D/ [* Z1842 长期应收帐款 long-term accounts receivable
* m+ }6 Q0 `) C0 w# e. h1843 催收帐款 overdue receivables 8 p" y% y' |, K( X" [" E1 k
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 h' Y- G$ q( l- Y" H" E
1848 其它长期应收款项 other long-term receivables
5 m7 E3 B4 ^0 i% [ `9 N2 `0 e1849 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
4 U4 q/ z% J# i7 [0 a185 出租资产 assets leased to others - S0 j- u& L$ g) K9 f
1851 出租资产 assets leased to others
2 W) ?2 Z* M: W/ Q" I; R! y1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation 2 u8 p0 [* E: `' C% s. z
1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others
) |- q g! r9 n. y186 存出保证金 refundable deposit
6 X+ z1 l# V/ G( T; a' B 1861 存出保证金 refundable deposits E4 S) R+ F: x/ [3 ~
188 杂项资产 miscellaneous assets - m0 _0 A A; x' X0 {' y: C, X" X; {* e
1881 受限制存款 certificate of deposit - restricted
# t6 Z+ h2 ~: [9 ?$ A1888 杂项资产 -其它 miscellaneous assets - other # d2 j$ B0 c) K* W
2 负债 liabilities 0 z; ~; x# z; G: x7 V. B" a
21~ 22 流动负债 current liabilities 9 F7 Y& n" y# G7 r6 o. Q( C
211 短期借款 short-term borrowings(debt)
5 F: X% A9 |: w2 \ 2111 银行透支 bank overdraft
6 E/ Y2 \$ h% X- v2112 银行借款 bank loan ' x+ J2 ]3 x6 G2 S- m' k# c; u8 B
2114 短期借款 -业主 short-term borrowings - owners : ?: T* M' X2 Z: ]' S
2115 短期借款 -员工 short-term borrowings - employees
0 F; X! q: M4 \5 }2 N) X2117 短期借款 -关系人 short-term borrowings- related parties
0 f9 C& K9 L! a9 n: B- h/ T2118 短期借款 -其它 short-term borrowings - other
6 r& l+ o b, i. y212 应付短期票券 short-term notes and bills payable ! R& V4 N5 T9 p' k+ ^( H
2121 应付商业本票 commercial paper payable
9 t8 F& a; g/ \- g, a2122 银行承兑汇票 bank acceptance 7 }" s Z& r( W1 A3 o0 V
2128 其它应付短期票券 other short-term notes and bills payable # _" A# |5 q: u9 Q2 M( ?
2129 应付短期票券折价 discount on short-term notes and bills payable # L. G$ W5 L2 B$ m6 ?' q
213 应付票据 notes payable ) w8 ]- U# R! C
2131 应付票据 notes payable 1 c% W3 G7 M; j( z5 X
2137 应付票据 -关系人 notes payable - related parties
- R- a" E, ]8 d3 H# Z2138 其它应付票据 other notes payable
: l3 e: d" t. @, f8 h$ R& _+ M* e214 应付帐款 accounts pay able ! k0 U) L5 e( G; h9 G
2141 应付帐款 accounts payable
$ r+ q. e% {# I" P2147 应付帐款 -关系人 accounts payable - related parties 2 D# [5 ~1 M; M5 G" `/ E) N: w
216 应付所得税 income taxes payable
/ a; K9 N: p3 E9 s7 f5 S- c3 R6 J% P 2161 应付所得税 income tax payable ' b5 u" `9 y& y+ K) ]. L% ~
217 应付费用 accrued expenses
* s' g% V3 S, S+ _/ g. h 2171 应付薪工 accrued payroll . }( V9 T# P- e9 l* ~ N$ C
2172 应付租金 accrued rent payable
0 u( n+ V4 b: I2173 应付利息 accrued interest payable 0 i% c0 |+ _. r' n$ w3 Q" G
2174 应付营业税 accrued VAT payable
1 {) `; k0 C, o$ G( F7 m( q2175 应付税捐 -其它 accrued taxes payable- other / M2 h0 q4 m) B5 c5 S8 y
2178 其它应付费用 other accrued expenses payable 0 G- G; G: M. c4 w
218~219 其它应付款 other payables
% B8 u) U( S' u! _6 _ 2181 应付购入远汇款 forward exchange contract payable
/ I" p' `& P# [7 n5 h2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies
% S% Y. h1 C. l4 U \2183 买卖远汇溢价 premium on forward exchange contract ' }9 Z9 m1 x! ?2 x. j/ K9 K9 w0 E p
2184 应付土地房屋款 payables on land and building purchased u3 e: R3 }$ q3 t5 t
2185 应付设备款 Payables on equipment
/ d6 Z& s% Z) z# H2187 其它应付款 -关系人 other payables - related parties 2 \! N ^. t" U
2191 应付股利 dividend payable + w* J B. ^8 l- y1 E- g& H
2192 应付红利 bonus payable 5 J/ w2 j4 c7 c4 L6 ~7 B3 K# r8 P1 F+ [
2193 应付董监事酬劳 compensation payable to directors and supervisors ! k: w. H8 D+ P0 K% r+ F0 d3 J
2198 其它应付款 -其它 other payables - other
# h; I: P, A/ S7 _' z$ b4 o: S% T1 D226 预收款项advance receipts : Z0 C0 n6 y4 F
2261 预收货款 sales revenue received in advance * Z: ?( i, y- l+ D/ z
2262 预收收入 revenue received in advance ( M* L# O# q1 E( ]* i+ u
2268 其它预收款 other advance receipts
. f8 Z$ f7 }$ a" g) S- x& |% k8 a+ B% |227 一年或一营业周期内到期长期负债 long-term liabilities -current portion - { W1 L# ?' K% @( B
2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion
- z5 J& e* j$ V% |' B" I2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion # n7 A4 f: C7 d. P! F, N$ \. d# N
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
0 K4 }9 L0 g2 l3 b( ]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
' q% [: L6 @4 N% S, W" x/ ^9 |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 8 B6 |. u* X- r* `) G- T
228~229 其它流动负债 other current liabilities
' H' v) F( d' N. f3 i 2281 销项税额 VAT received(or output tax) ( q. ]# ? E$ t) V1 h& [& W
2283 暂收款 temporary receipts
! X3 g0 B, ^$ Q2 G2284 代收款 receipts under custody
% T( m, Y; {) n4 `3 N* G2285 估计售后服务/保固负债 estimated warranty liabilities 7 m- [) c3 o! x0 z
2291 递延所得税负债 deferred income tax liabilities
3 f- x9 V* s1 F2292 递延兑换利益 deferred foreign exchange gain & e% k5 F; V; Z8 w' N! [
2293 业主(股东)往来 owners current account $ u% t$ z' N/ k" ]
2294 同业往来 current account with others ; u9 {1 y% ^+ A. B& [
2298 其它流动负债-其它 other current liabilities - others
% a* s u" H( \1 r9 ~& u% ^23 长期负债 long-term liabilities : Q$ w4 I) C$ a7 T. z
231 应付公司债 corporate bonds payable 3 G8 ?9 ]6 |. c
2311 应付公司债 corporate bonds payable
! I: X9 [* L" P& s4 |0 g1 H; Q" ^2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable
4 ?: i$ ]' A L: p; m232 长期借款 long-term loans payable
& ` a, @9 E# i8 H ^$ g2 i 2321 长期银行借款 long-term loans payable - bank + H9 P% {: ^3 Z% S% l' I/ R* T! c
2324 长期借款 -业主 long-term loans payable - owners
- a) l: g8 D7 `% e- o. i' E$ l2325 长期借款 -员工 long-term loans payable - employees * H: T: b& h" W. J2 W4 B! ^9 G
2327 长期借款 -关系人 long-term loans payable - related parties
2 f/ W/ v; l+ G3 M8 X2 ~7 m2328 长期借款 -其它 long-term loans payable - other
5 R- [, y% f( c) K. J5 x1 L: X233 长期应付票据及款项 long-term notes and accounts payable & D7 _- K* s. ^' {) j- a
2331 长期应付票据 long-term notes payable 9 ^: W+ S5 X+ l# W0 I5 W1 D9 R/ S
2332 长期应付帐款 long-term accounts pay-able
# R4 b* Y$ ^0 O5 {, l2333 长期应付租赁负债 long-term capital lease liabilities : n& W( C. x) D7 u T2 \/ I5 Z0 a
2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties / [( z7 D% @$ ?- x
2338 其它长期应付款项 other long-term payables 2 Y) Y2 g, O+ D6 w- s
234 估计应付土地增值税 accrued liabilities for land value increment tax
, h) F+ {! H V$ x4 h+ J1 T' C 2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able 2 ?0 u/ b: I& H: g! M9 v
235 应计退休金负债 accrued pension liabilities ) t# u+ ^; B4 h8 q- @% G) ?
2351 应计退休金负债 accrued pension liabilities
! r" b3 w$ }# R7 p1 g. X4 f1 ]238 其它长期负债 other long-term liabilities 5 ]# F* B" J8 k
2388 其它长期负债-其它 other long-term liabilities - other & {3 i0 i h% e/ X
28 其它负债 other liabilities 8 H7 P% K7 N: }7 B; q
281 递延负债 deferred liabilities
$ x* A3 a4 R* m 2811 递延收入 deferred revenue
9 ?3 ?8 N n. ]# q2 I% I D2814 递延所得税负债 deferred income tax liabilities & i+ \$ s. K; W# @* T, {
2818 其它递延负债 other deferred liabilities ( z- {+ W. `: a' o
286 存入保证金 deposits received
+ z; m1 d" @ f8 g5 s 2861 存入保证金 guarantee deposit received ) J/ S6 Y% }, f: s
288 杂项负债 miscellaneous liabilities 4 k/ s. ?2 X' N7 M0 B/ n9 r _
2888 杂项负债 -其它 miscellaneous liabilities - other 3 业主权益 owners equity v: i4 ~: m( Q# g
31 资本 capital
8 r( F! x( K/ W0 P2 W# g 311 资本（或股本） capital
& Z/ J$ O, D* P0 a' Q, N 3111 普通股股本 capital - common stock
* L& _5 P* H2 o* f3112 特别股股本 capital - preferred stock
+ c3 \- N9 G& c3113 预收股本 capital collected in advance + F" K" E* D6 L: {0 b3 U1 s
3114 待分配股票股利 stock dividends to be distributed
/ A% s9 B/ J z- g0 i9 |6 C3115 资本 capital
! O6 L/ X, ?" ~! i32 资本公积 additional paid-in capital , R R2 }1 d( U2 C1 S u. Y4 @
321 股票溢价 paid-in capital in excess of par
6 e( K+ a9 w7 @ 3211 普通股股票溢价 paid-in capital in excess of par- common stock 0 l7 o1 |! O8 F5 ^3 t: U/ h
3212 特别股股票溢价 paid-in capital in excess of par- preferred stock
: a. _' P0 h( M9 y$ \323 资产重估增值准备 capital surplus from assets revaluation
9 f8 `. h6 M% [ 3231 资产重估增值准备 capital surplus from assets revaluation " \; c* x" ~- `; x
324 处分资产溢价公积 capital surplus from gain on disposal of assets + r+ L1 P, A9 z o {
3241 处分资产溢价公积 capital surplus from gain on disposal of assets ) Q0 T+ s$ s7 q
325 合并公积 capital surplus from business combination
9 A8 R' k5 N) @ v& f 3251 合并公积 capital surplus from business combination , X# _: |+ j6 F" Z# k
326 受赠公积 donated surplus
0 {- Q: C" T; O U+ Y 3261 受赠公积 donated surplus
* T1 ]$ C \# W7 i4 z" Z" {7 u328 其它资本公积 other additional paid-in capital
, w7 @ e! z9 Y$ E( h 3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method
3 `0 @5 z; R6 ~/ X7 n6 D7 @" I. k3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions + |/ W3 I3 {8 s7 o4 T( R/ \0 f
33 保留盈余(或累积亏损) retained earnings (accumulated deficit)
8 F C, t2 m% P1 x, \8 M' A& o 331 法定盈余公积 legal reserve ' R7 N& y i1 Z+ s
3311 法定盈余公积 legal reserve
, L) W6 F7 J+ m3 G2 k7 o1 R332 特别盈余公积 special reserve v u6 z+ J/ w1 s4 U
3321 意外损失准备 contingency reserve
! z2 g( Z4 p6 O9 k4 k3322 改良扩充准备 improvement and expansion reserve 7 }2 S* }: C' g; n) w. T
3323 偿债准备 special reserve for redemption of liabilities 2 i4 K, `& ] [, u9 J
3328 其它特别盈余公积 other special reserve & x2 J9 |. D& O! Y- R
335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)
6 l; A5 E0 e& Z% \ 3351 累积盈亏 accumulated profit or loss & ]7 I4 B7 A1 ?% N% j% W
3352 前期损益调整 prior period adjustments . ^, |0 h! H3 W [ n" B
3353 本期损益 net income or loss for current period - g" m2 {) K0 }& Q
34 权益调整 equity adjustments ( }# Q3 s( p* ?$ a; ` R
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
& \" H% K6 v% ]& J7 E* ]+ V8 |: r 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 9 ~3 V% t P. \
342 累积换算调整数 cumulative translation adjustment
, _" ?2 Q' n* b* X- i 3421 累积换算调整数 cumulative translation adjustments
, w7 B* }" E$ @8 Q! u5 E# Z6 j343 未认列为退休金成本之净损失 net loss not recognized as pension cost , ]% C3 z. D6 G/ o# B) Y
3431 未认列为退休金成本之净损失 net loss not recognized as pension costs 7 z0 S$ Y! V+ J) ?
35 库藏股 treasury stock 2 q4 m k0 ?2 j8 \4 T3 y
351 库藏股 treasury stock
; ^3 ^ O) N1 e+ o, N) }# A! x4 ` 3511 库藏股 treasury stock e# Z, A6 G, k2 ^: O/ C
36 少数股权 minority interest ( Q4 C+ k3 ~. j2 m
361 少数股权 minority interest 4 i; @0 m( {3 W, o+ \: o7 `( Z
3611 少数股权 minority interest, h8 {# E' e2 a4 w- a
1 g0 F7 h q+ v$ b9 R4 营业收入 operating revenue & j( R" J0 ]6 x: E% a4 ?* E
41 销货收入 sales revenue ! w! k, c! r: I! m* ]
411 销货收入 sales revenue
! D# u$ D9 `. D8 Z: M 4111 销货收入 sales revenue / _! J0 I, u) y: m: ~) g" c. w
4112 分期付款销货收入 installment sales revenue & A; g D' ]: S" d
417 销货退回 sales return
& ~4 t( J$ G& H& R+ g/ e: |+ _3 g 4171 销货退回 sales return
! _) H# F6 ]6 e% y& o/ o; a7 X, n419 销货折让 sales allowances
( y+ f8 {# N- A( o8 X. O 4191 销货折让 sales discounts and allowances # l: ~1 D! F9 m# ^2 x i! n4 l
46 劳务收入 service revenue % q! `( ^3 F2 o: D6 A
461 劳务收入 service revenue 5 f5 `+ r2 a: O# ]- w9 i2 o
4611 劳务收入 service revenue 0 |$ j% c: k- R- A
47 业务收入 agency revenue $ q3 b0 ~$ ?& A9 _& h
471 业务收入 agency revenue ' x5 {% D2 O2 l/ U* h8 N
4711 业务收入 agency revenue 2 x r$ W! m4 L# j4 G- o4 y
48 其它营业收入 other operating revenue
5 d& g$ m1 p3 p' I" t* u 488 其它营业收入-其它 other operating revenue 0 }, F0 D& e5 r' Q" Q* R# O
4888 其它营业收入-其它 other operating revenue - other , |* N; {' f# ]! q" K# ]- l
营业成本 operating costs 1 o5 E) a, {" e( n7 |& q# U
51 销货成本 cost of goods sold
! H2 n3 F' Q, Q 511 销货成本 cost of goods sold - A! L+ m) p0 j, W$ _
5111 销货成本 cost of goods sold
( d A6 w6 t( k; Z5112 分期付款销货成本 installment cost of goods sold + w" G% R2 i* n% i: C$ J
512 进货 purchases
5 b+ v0 d2 P6 p* N: I- u 5121 进货 purchases
! O) W6 f4 x4 M5122 进货费用 purchase expenses " h. |+ n1 f3 |' q/ o/ A. i0 s
5123 进货退出 purchase returns 8 l3 g8 A$ z5 p H/ f0 z
5124 进货折让 charges on purchased merchandise / H- d; V$ S O3 ?
513 进料 materials purchased
5 P# J# E& S1 ~2 P/ x r, r 5131 进料 material purchased + |# O! u/ L2 Q* [$ W/ L! a+ ~+ Z
5132 进料费用 charges on purchased material
3 m. d) b) P1 e( f5133 进料退出 material purchase returns " b& F4 q# t8 g" T( D
5134 进料折让 material purchase allowances # X; A4 T' ?* ]% d# |" C' A, f( v
514 直接人工 direct labor
l1 K; e& u6 T/ j) x' \" p) J 5141 直接人工 direct labor
& z( c8 j3 C) S; f( X; q" I6 l3 Y0 W515~518 制造费用 manufacturing overhead
6 f- u u/ p3 L 5151 间接人工 indirect labor
7 v1 y' P' s2 F. ?- y% E7 Y5152 租金支出 rent expense, rent
! W2 s4 b7 x3 H+ ^, `/ k, q5 X5153 文具用品 office supplies (expense)
; ]1 [! t3 N9 k4 `* m; m1 i4 q5154 旅费 travelling expense, travel c' L( o! ]0 H) q% Y' g. k- D
5155 运费 shipping expenses, freight 8 ?, {9 B: n8 E1 r
5156 邮电费 postage (expenses)
7 S. l2 b) ]1 H( e5157 修缮费 repair(s) and maintenance (expense ) ) W* b5 B. h% e7 ^( Z
5158 包装费 packing expenses 1 j) @0 ]" w- m/ c5 L+ J
5161 水电瓦斯费 utilities (expense)
; ]" X h, X& }& Q, Q/ U5162 保险费 insurance (expense) . K9 ]4 I; ]1 }$ ^
5163 加工费 manufacturing overhead - outsourced ' e* Z, e7 G& i" t0 k8 }; i- e
5166 税捐 taxes , K( R% q6 u) X _- N
5168 折旧 depreciation expense
( E( p5 T6 P% H Z* x# C5169 各项耗竭及摊提 various amortization
9 }4 n" l/ @; @. a4 H5172 伙食费 meal (expenses) % q9 p% R1 T0 l. A3 }! ~& L/ b
5173 职工福利 employee benefits/welfare
5 c- ^1 U% ]' s: J5176 训练费 training (expense) / _$ G( p; K) ?2 \! n0 ]* p
5177 间接材料 indirect materials ~# X7 {+ L5 }( i; Y" [
5188 其它制造费用 other manufacturing expenses
8 n9 z h# Y* R2 N56 劳务成本制 ervice costs ; K4 \% v" |. r' O/ N, E: ` j; E
561 劳务成本 service costs 6 R9 j5 S) Z; r
5611 劳务成本 service costs 3 z: g( t! G) f
57 业务成本 gency costs * h, \( w$ o, x: L4 T
571 业务成本 agency costs
7 L/ V7 v+ k/ _9 i 5711 业务成本 agency costs
/ E" n" T" k6 U1 y; O58 其它营业成本 other operating costs
7 `% r4 Z1 u5 H8 t- z5 J8 Q 588 其它营业成本-其它 other operating costs-other
1 {- @2 D4 x$ z1 L( ]+ K 5888 其它营业成本-其它 other operating costs - other 6 营业费用 operating expenses
& S# D3 ^+ S h! Z4 s# H2 u5 Z 61 推销费用 selling expenses
6 n5 K* N$ d/ G$ v% K1 u$ v 615~618 推销费用 selling expenses
3 L$ J5 z7 n* v, t 6151 薪资支出 payroll expense 8 h' p% A/ M/ f+ C
6152 租金支出 rent expense, rent " }; Z; g: w; [ ?
6153 文具用品 office supplies (expense) : r) @9 ^8 `0 `: b
6154 旅费 travelling expense, travel
: y X& U" \3 a* B: y6155 运费 shipping expenses, freight
6 B- F, O; }& e6156 邮电费 postage (expenses) 2 v( [% C% }' {% W' P- }: E8 E& h/ ?
6157 修缮费 repair(s) and maintenance (expense)
/ f& S. Q$ F/ |9 I6159 广告费 advertisement expense, advertisement ; b6 B# ?% ?8 Z: B$ j. v! k+ l7 J
6161 水电瓦斯费 utilities (expense)
* F7 k$ f) {/ d; J3 |6 x6162 保险费 insurance (expense)
8 |3 X2 D% o3 u; m* ~6164 交际费 entertainment (expense)
1 S; o" f* K. f6 p; `/ S6165 捐赠 donation (expense) - v4 I+ `- Q* F# F @' C
6166 税捐 taxes
: N* R5 P3 _9 d8 H6167 呆帐损失 loss on uncollectible accounts ) a A t0 w. |
6168 折旧 depreciation expense
" \5 _: R& s% {6169 各项耗竭及摊提 various amortization $ P; {- q& j7 X0 n$ C2 c
6172 伙食费 meal (expenses)
& B+ X& ?0 H( O6 a1 ~# X9 w6173 职工福利 employee benefits/welfare ! G7 J; T4 R- \, D% I% V7 H
6175 佣金支出 commission (expense)
) S |) q) g; T' W6176 训练费 training (expense)
' _2 U5 A9 ?- G$ |+ N# A4 f6188 其它推销费用 other selling expenses - G8 ~! [ T/ b: @: |
62 管理及总务费用 general & administrative expenses 5 u3 e$ J! c3 e9 k8 @
625~628 管理及总务费用 general & administrative expenses 7 }% \$ H* }: \8 B& Q
6251 薪资支出 payroll expense
5 U2 U( Q/ K0 U7 Y) g+ K. J. \( b6252 租金支出 rent expense, rent - A2 N1 M. T! r) C" |/ @: n3 v
6253 文具用品 office supplies
* q6 j4 {# G4 q2 e/ |6254 旅费 travelling expense, travel ( v8 R8 }, o% D& N2 m2 D
6255 运费 shipping expenses,freight
- Z" L6 M5 D/ o* e D6256 邮电费 postage (expenses)
4 I& G' N a% i) p6257 修缮费 repair(s) and maintenance (expense) ( f- i) L, Y4 i# w2 B1 l& A' t3 q
6259 广告费 advertisement expense, advertisement 3 u5 S% r4 I' r8 `9 K' F
6261 水电瓦斯费 utilities (expense) 4 E- v9 b. Y& T/ ]9 R
6262 保险费 insurance (expense)
6 c: y @% O# I0 t. l" O& g# s6264 交际费 entertainment (expense)
/ m% U5 K) ]7 D6265 捐赠 donation (expense)
( B$ v4 x0 j/ n3 V" S; U6266 税捐 taxes N3 d9 A8 ]% l7 W" H
6267 呆帐损失 loss on uncollectible accounts ; Y3 k. c) k8 A4 l: j' u% i
6268 折旧 depreciation expense a
9 N- K6 U) R! e6269 各项耗竭及摊提 various amortization
* G! w7 a3 g9 d/ C0 O- ? T6271 外销损失 loss on export sales
2 O7 }) s. v3 p" `6272 伙食费 meal (expenses)
+ k0 b& \. R7 O% x6273 职工福利 employee benefits/welfare
( X2 t" L3 Z. |3 l# f0 D: s( l, W6274 研究发展费用 research and development expense
) \7 O5 F: Q1 ^) w3 |' A6 [2 W6275 佣金支出 commission (expense)
+ l! ~. y* H! O2 n% m/ ^* T6276 训练费 training (expense) : R8 w7 e& _5 O9 t+ v; |
6278 劳务费 professional service fees
) F0 I5 Q0 F6 T4 b6288 其它管理及总务费用 other general and administrative expenses 7 F! O" _- ^" y- Y& s+ P a
63 研究发展费用 research and development expenses + h8 ^' }) C; z z# b9 g4 @
635~638 研究发展费用 research and development expenses - a/ \! A: q0 ^8 Q
6351 薪资支出 payroll expense
- }$ {# ~/ M* P& S7 V# `6352 租金支出 rent expense, rent 2 p/ I) M8 O& z* y
6353 文具用品 office supplies
) l6 g4 T- B7 G) J% F1 ?6354 旅费 travelling expense, travel ! v# |' _$ s8 [9 ]8 o3 Z0 m# }3 L& o
6355 运费 shipping expenses, freight
$ ~" W2 O! P3 N" u4 k7 K6356 邮电费 postage (expenses) N9 j( h. u) Z/ i' i( K
6357 修缮费 repair(s) and maintenance (expense) : S- T0 F+ O8 {
6361 水电瓦斯费 utilities (expense) % W( ?' `* s% F. Y! Y% Q
6362 保险费 insurance (expense) 4 I, F- O! X0 D0 T) Y; k
6364 交际费 entertainment (expense) 9 a6 C$ W' H( m, E8 i7 o
6366 税捐 taxes
. m; G/ Y* W- r. T6 D6368 折旧 depreciation expense
% H% p% p* K; I1 K& T5 p8 g6369 各项耗竭及摊提 various amortization
2 e# m# k( M- f6 u6372 伙食费 meal (expenses) : z5 B. E. {+ x' C4 A% T/ g
6373 职工福利 employee benefits/welfare 9 ?6 I: p8 J$ [- J4 ^, e8 p- y" ^4 n
6376 训练费 training (expense) , r- l! v/ h. Z( X4 d1 c
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) & ~4 f2 S7 z& b+ J" H
71~74 营业外收入 non-operating revenue 5 G; C c5 ^; H& L, \5 I8 c
711 利息收入 interest revenue . A9 c; t" ?# T
7111 利息收入 interest revenue/income ; H" x w2 h/ e- r+ a
712 投资收益 investment income 9 ?' X9 c4 q: H% D
7121 权益法认列之投资收益 investment income recognized under equity method
; q; x5 O7 w# Q' J0 L/ D7122 股利收入 dividends income " j6 M6 b# t4 ~+ t$ b& t1 {; P0 }
7123 短期投资市价回升利益 gain on market price recovery of short-term investment
+ Y% _) W9 U6 L' M$ e713 兑换利益 foreign exchange gain
4 t, n: z) l* `/ W5 e F" o1 q 7131 兑换利益 foreign exchange gain ' n$ H" @7 z i3 G% t/ Y
714 处分投资收益 gain on disposal of investments * x/ r" {6 e0 B& F! I
7141 处分投资收益 gain on disposal of investments . ~6 L f l! U# ^# q8 w6 U7 B
715 处分资产溢价收入 gain on disposal of assets
( O; _' R0 c/ u$ U 7151 处分资产溢价收入 gain on disposal of assets
! `$ d7 A: ]$ _* Z4 j748 其它营业外收入 other non-operating revenue # `4 t7 q6 F6 F2 F; B/ R. w" P
7481 捐赠收入 donation income : I# v/ a$ n O. a, ?3 {
7482 租金收入 rent revenue/income
- h5 T1 I. K' M9 z' z7483 佣金收入 commission revenue/income
; M5 v: B0 V6 m* e- B4 |+ ~7484 出售下脚及废料收入 revenue from sale of scraps
% @/ O* |. p: _1 f7485 存货盘盈 gain on physical inventory
$ A' R4 Z/ o, n! v, ?7486 存货跌价回升利益 gain from price recovery of inventory ! t2 M4 Z/ j2 }4 _ N
7487 坏帐转回利益 gain on reversal of bad debts . Y& K9 G8 ~ S1 O3 X. D
7488 其它营业外收入-其它 other non-operating revenue- other items 5 c! n2 m; r( [, U
75~ 78 营业外费用 non-operating expenses 3 E! C, d( ]. q" s8 W
751 利息费用 interest expense 2 ?! M' Q& C6 H& y
7511 利息费用 interest expense 9 `# s X" W/ Z( M" h( w: ^
752 投资损失 investment loss 4 j2 H# W/ F9 P* H4 Q
7521 权益法认列之投资损失 investment loss recog- nized under equity method
4 c9 t0 o' D8 z4 p5 ~7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market 3 D# Q7 b% C, O0 F; b8 [
753 兑换损失 foreign exchange loss
( [) l% ]/ t8 e: [' x 7531 兑换损失 foreign exchange loss 5 i; W, Z y) Z4 a& ~; T+ W
754 处分投资损失 loss on disposal of investments
3 Y5 y* ^: Z. o: e* T: H- D 7541 处分投资损失 loss on disposal of investments ( r; |2 v% M- @9 [ Y6 B
755 处分资产损失 loss on disposal of assets
+ s i% C7 ^' V8 F2 V H% N 7551 处分资产损失 loss on disposal of assets
! {' D; U* _2 j/ f788 其它营业外费用 other non-operating expenses
2 X: K2 |3 Y6 x! y 7881 停工损失 loss on work stoppages * Q, M5 o# G; i1 H) S- r
7882 灾害损失 casualty loss 3 o. ?- d8 L( P3 Q$ ~9 C
7885 存货盘损 loss on physical inventory 0 Z1 b3 ^5 l+ q. k' b+ D" d
7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories # e0 o0 m+ K" h$ y6 b+ l7 `9 e0 x
7888 其它营业外费用-其它 other non-operating expenses- other
: n3 X" R h+ e8 所得税费用(或利益) income tax expense (or benefit)
5 }# Z& z% b7 N$ y+ g- w, {" L# X 81 所得税费用(或利益) income tax expense (or benefit)
& Y( T- E5 T; u; H! D' W4 w, p 811 所得税费用(或利益) income tax expense (or benefit)
+ x2 Z7 }+ c7 G) e) Q% G; v) _1 S 8111 所得税费用（或利益） income tax expense ( or benefit) $ V) v( y+ q3 ?! Q! J+ Z
9 非经常营业损益 nonrecurring gain or loss
5 a& A8 F b9 P8 c: C9 ~ 91 停业部门损益 gain(loss) from discontinued operations $ d |" X% T: Q# |) e. ]
911 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segments
5 G1 }! O- E( O, @ 9111 停业部门损益-停业前营业损益 income(loss) from operations of discontinued segment
9 x% \: J% b. J/ Z912 停业部门损益-处分损益 gain(loss) from disposal of discontinued segments
6 \# g& b7 \) U% }# ? 9121 停业部门损益-处分损益 gain(loss) from disposal of discontinued segment - I2 {) _& x% F/ z. {7 e7 M
92 非常损益 extraordinary gain or loss 5 L' c4 h: F; c
921 非常损益 extraordinary gain or loss
+ ]; n1 l+ }; J9 j% s; d 9211 非常损益 extraordinary gain or loss
0 p. e1 h& D+ h* k93 会计原则变动累积影响数 cumulative effect of changes in accounting principles 6 G/ @' e( A7 C/ o
931 会计原则变动累积影响数 cumulative effect of changes in accounting principles
' y. K5 |( F0 j) t/ R 9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles P9 P5 I/ ~, e* K2 N, V& p
94 少数股权净利 minority interest income 3 B V4 H0 Z) m7 D# \( D+ P
941 少数股权净利 minority interest income - p) Z% T0 g. b0 l9 A+ A
9411 少数股权净利 minority interest income
|
