中英對(duì)照財(cái)務(wù)報(bào)表企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面FINANCIALREPORT

1、中英對(duì)照財(cái)務(wù)報(bào)表、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面 FINANCIAL REPORT COVER報(bào)表所屬期間之期末時(shí)間點(diǎn) Period Ended所屬月份 Reporting Period報(bào)出日期 Submit Date記賬本位幣幣種 Local Reporting Currency審核人 Verifier填表人 Preparer、資產(chǎn)負(fù)債表 Balance Sheet資產(chǎn) Assets流動(dòng)資產(chǎn) Current Assets貨幣資金 Bank and Cash短期投資 Current Investment一年內(nèi)到期委托貸款 Entrusted loan receivable due within one

2、year減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year減：短期投資跌價(jià)準(zhǔn)備 Less: Impairment for current investment短期投資凈額 Net bal of current investment應(yīng)收票據(jù)Notes receivable應(yīng)收股利Dividend receivable應(yīng)收利息Interest receivable應(yīng)收賬款A(yù)ccount receivable應(yīng)收賬款凈額 Net bal of Account receivable其他應(yīng)收

3、款 Other receivable減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable其他應(yīng)收款凈額 Net bal of Other receivable預(yù)付賬款 Prepayment應(yīng)收補(bǔ)貼款 Subsidy receivable存貨 Inventory減：存貨跌價(jià)準(zhǔn)備 Less: Provision for Inventory存貨凈額 Net bal of Inventory已完工尚未結(jié)算款 Amount due from customer for contract work待攤費(fèi)用 Deferred Expense一年內(nèi)到

4、期的長(zhǎng)期債權(quán)投資 Long-term debt investment due within one year一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year其他流動(dòng)資產(chǎn) Other current assets流動(dòng)資產(chǎn)合計(jì) Total current assets長(zhǎng)期投資 Long-term investment長(zhǎng)期股權(quán)投資 Long-term equity investment委托貸款 Entrusted loan receivable長(zhǎng)期債權(quán)投資 Long-term debt investment長(zhǎng)期投資合計(jì) Total

5、 for long-term investment減：長(zhǎng)期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment減：長(zhǎng)期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable長(zhǎng)期投資凈額 Net bal of long-term investment其中：合并價(jià)差 Include: Goodwill (Negative goodwill)固定資產(chǎn) Fixed asset

6、s固定資產(chǎn)原值 Cost減：累計(jì)折舊 Less: Accumulated Depreciation固定資產(chǎn)凈值 Net bal減：固定資產(chǎn)減值準(zhǔn)備 Less: Impairment for fixed assets固定資產(chǎn)凈額 NBV of fixed assets工程物資 Material holds for construction of fixed assets在建工程 Construction in progress減：在建工程減值準(zhǔn)備 Less: Impairment for construction in progress在建工程凈額 Net bal of construction

7、 in progress固定資產(chǎn)清理 Fixed assets to be disposed of固定資產(chǎn)合計(jì) Total fixed assets無(wú)形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets無(wú)形資產(chǎn) Intangible assets減：無(wú)形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets無(wú)形資產(chǎn)凈額 Net bal of intangible assets 長(zhǎng)期待攤費(fèi)用 Long-term deferred expense融資租賃未擔(dān)保余值 Finance lease - Unguaranteed r

8、esidual values融資租賃應(yīng)收融資租賃款 Finance lease - Receivables 其他長(zhǎng)期資產(chǎn) Other non-current assets 無(wú)形及其他長(zhǎng)期資產(chǎn)合計(jì) Total other assets & intangible assets 遞延稅項(xiàng) Deferred Tax 遞延稅款借項(xiàng) Deferred Tax assets 資產(chǎn)總計(jì) Total assets負(fù)債及所有者（或股東）權(quán)益 Liability & Equity流動(dòng)負(fù)債Current liability短期借款Short-term loans應(yīng)付票據(jù)Notes payable應(yīng)付賬

9、款A(yù)ccounts payable已結(jié)算尚未完工款 預(yù)收賬款 Advance from customers 應(yīng)付工資 Payroll payable 應(yīng)付福利費(fèi) Welfare payable 應(yīng)付股利 Dividend payable 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other fees payable其他應(yīng)付款 Other payable 預(yù)提費(fèi)用 Accrued Expense 預(yù)計(jì)負(fù)債 Provision 遞延收益 Deferred Revenue 一年內(nèi)到期的長(zhǎng)期負(fù)債 Long-term liability due within one year 其他流動(dòng)負(fù)債 Ot

10、her current liability 流動(dòng)負(fù)債合計(jì) Total current liability 長(zhǎng)期負(fù)債 Long-term liability 長(zhǎng)期借款 Long-term loans 應(yīng)付債券 Bonds payable 長(zhǎng)期應(yīng)付款 Long-term payable 專(zhuān)項(xiàng)應(yīng)付款 Grants & Subsidies received 其他長(zhǎng)期負(fù)債 Other long-term liability 長(zhǎng)期負(fù)債合計(jì) Total long-term liability 遞延稅項(xiàng) Deferred Tax 遞延稅款貸項(xiàng) Deferred Tax liabilities 負(fù)債合計(jì)

11、 Total liability 少數(shù)股東權(quán)益 Minority interests 所有者權(quán)益（或股東權(quán)益） Owners' Equity 實(shí)收資本（或股本） Paid in capital 減；已歸還投資 Less: Capital redemption實(shí)收資本（或股本）凈額 Net bal of Paid in capital 資本公積 Capital Reserves 盈余公積 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未確認(rèn)投資損失 Unrealised investment losses 未分配利潤(rùn) Reta

12、ined profits after appropriation 其中：本年利潤(rùn) Include: Profits for the year 外幣報(bào)表折算差額 Translation reserve 所有者（或股東）權(quán)益合計(jì) Total Equity 負(fù)債及所有者（或股東）權(quán)益合計(jì) Total Liability & Equity 三、利潤(rùn)及利潤(rùn)分配表 Income statement and profit appropriation、主營(yíng)業(yè)務(wù)收入 Revenue 減：主營(yíng)業(yè)務(wù)成本 Less: Cost of Sales 主營(yíng)業(yè)務(wù)稅金及附加 Sales Tax、主營(yíng)業(yè)務(wù)利潤(rùn)（虧損以“”

13、填列） Gross Profit （ - means loss） 加：其他業(yè)務(wù)收入 Add: Other operating income 減：其他業(yè)務(wù)支出 Less: Other operating expense 減：營(yíng)業(yè)費(fèi)用 Selling & Distribution expense 管理費(fèi)用 G&A expense 財(cái)務(wù)費(fèi)用 Finance expense 三、營(yíng)業(yè)利潤(rùn)(虧損以“”填列) Profit from operation ( - meansloss)加：投資收益（虧損以“”填列） Add: Investment income補(bǔ)貼收入 Subsidy Inco

14、me營(yíng)業(yè)外收入 Non-operating income減：營(yíng)業(yè)外支出 Less: Non-operating expense四、利潤(rùn)總額（虧損總額以“”填列） Profit before Tax減：所得稅 Less: Income tax少數(shù)股東損益 Minority interest加：未確認(rèn)投資損失 Add: Unrealised investment losses五、凈利潤(rùn)（凈虧損以“”填列） Net profit （ - means loss）加：年初未分配利潤(rùn) Add: Retained profits其他轉(zhuǎn)入 Other transfer-in六、可供分配的利潤(rùn) Profit a

15、vailable for distribution( - means loss)減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取職工獎(jiǎng)勵(lì)及福利基金 Appropriation of staff incentive and welfare fund提取儲(chǔ)備基金 Appropriation of reserve fund提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund利潤(rùn)歸還投

16、資 Capital redemption七、可供投資者分配的利潤(rùn) Profit available for owners' distribution減：應(yīng)付優(yōu)先股股利 Less: Appropriation of preference share's dividend提取任意盈余公積 Appropriation of discretionary surplus reserve應(yīng)付普通股股利 Appropriation of ordinary share's dividend轉(zhuǎn)作資本（或股本） 的普通股股利 Transfer from ordinary share'

17、;s dividend to paid in capital八、未分配利潤(rùn) Retained profit after appropriation補(bǔ)充資料： Supplementary Information:1 出售、處置部門(mén)或被投資單位收益 Gains on disposal of operating divisions or investments2 自然災(zāi)害發(fā)生損失 Losses from natural disaster3 會(huì)計(jì)政策變更增加（或減少）利潤(rùn)總額 Increase （decrease） in profit due to changes in accounting poli

18、cies4 會(huì)計(jì)估計(jì)變更增加（或減少）利潤(rùn)總額 Increase （decrease） in profit due to changes in accounting estimates5 債務(wù)重組損失 Losses from debt restructuring現(xiàn)金流量表 Cash Flow Statement、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量： Cash Flow from Operating Activities:銷(xiāo)售商品、提供勞務(wù)收到的現(xiàn)金 Cash received from sales of goods or rendering services收到的稅費(fèi)返還 Refunds of taxes

19、收到的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金 Cash received relating to other operating activities現(xiàn)金流入小計(jì) Sub-total of cash inflows購(gòu)買(mǎi)商品、接受勞務(wù)支付的現(xiàn)金 Cash paid for goods or receiving services支付給職工以及為職工支付的現(xiàn)金 Cash paid to and on behalf of employees支付的各項(xiàng)稅費(fèi) Tax payments支付的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金 Cash paid relating to other operating activities現(xiàn)金流出小

20、計(jì) Sub-total of cash outflows經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ Net Cash Flow from Operating Activities、投資活動(dòng)產(chǎn)生的現(xiàn)金流量： Cash Flow from Investing Activities:收回投資所收到的現(xiàn)金 Cash received from disposal of investments處置子公司和其他經(jīng)營(yíng)單位收到的現(xiàn)金 Cash received from disposal of subsidiary or other operating business units取得投資收益所收到的現(xiàn)金 Cash recei

21、ved from investments income處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)而收到的現(xiàn)金凈額 Net cash received from disposal of fixed assets, intangible assets and other long-term assets購(gòu)買(mǎi)子公司所收到的現(xiàn)金 Cash received by acquisition of subsidiary收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金 Cash received relating to other investing activities現(xiàn)金流入小計(jì) Sub-total of cash inflow

22、s購(gòu)建固定資產(chǎn)、 無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所支付的現(xiàn)金 Cash paid to acquire fixed assets, intangible assets and other long-term assets投資所支付的現(xiàn)金 Cash paid to acquire investments支付的其他與投資活動(dòng)有關(guān)的現(xiàn)金 Cash payments relating to other investing activities現(xiàn)金流出小計(jì) Sub-total of cash outflows投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ Net Cash Flow from Investing Activitie

23、s三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量： Cash Flow from Financing Activities:吸收投資所收到的現(xiàn)金 Cash received by investors借款所收到的現(xiàn)金 Cash received from borrowings其中：從金融機(jī)構(gòu)借款所收到的現(xiàn)金 Include: Cash received from financial institution borrowings收到的其他與籌資活動(dòng)有關(guān)的現(xiàn)金 Cash received relating to other financing activities現(xiàn)金流入小計(jì) Sub-total of cash inf

24、lows償還債務(wù)所支付的現(xiàn)金 Repayments of borrowings其中：償還金融機(jī)構(gòu)債務(wù)所支付的現(xiàn)金 Include: Repayments of financial institution borrowings分配股利、利潤(rùn)和償付利息所支付的現(xiàn)金 Dividends paid, profit distributed or interest paid支付的其他與籌資活動(dòng)有關(guān)的現(xiàn)金 Cash payments relating to other financing activities現(xiàn)金流出小計(jì) Sub-total of cash outflows籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ Net

25、 Cash Flow from Financing Activities四、匯率變動(dòng)對(duì)現(xiàn)金的影響額 Effect of Foreign Currency Translation五、現(xiàn)金及現(xiàn)金等價(jià)物凈增加額 Net Increase (Decrease) in Cash and Cash Equivalents現(xiàn)金流量附表： Supplementary Information:1. 將凈利潤(rùn)調(diào)節(jié)為經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:凈利潤(rùn) Net Profit加：少數(shù)股東損益

26、 Add: Minority interest加：計(jì)提的資產(chǎn)減值準(zhǔn)備 Impairment losses on assets固定資產(chǎn)折舊 Depreciation of fixed assets無(wú)形資產(chǎn)攤銷(xiāo) Amortisation of intangible assets長(zhǎng)期待攤費(fèi)用攤銷(xiāo) Amortisation of long-term deferred expenses待攤費(fèi)用減少(減：增加) Decrease (increase) in deferred expenses預(yù)提費(fèi)用增加(減：減少) Increase (decrease) in accrued expenses處置固定資產(chǎn)

27、、 無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)的損失 (減、收益) Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定資產(chǎn)報(bào)廢損失 Losses on write-off of fixed assets財(cái)務(wù)費(fèi)用 Finance expense (income)投資損失(減、收益) Losses (gains) arising from investments遞延稅款貸款(減、借項(xiàng)) Deferred tax credit (debit)存貨的減少(減、增加) Decrease (inc

28、rease) in inventories經(jīng)營(yíng)性應(yīng)收項(xiàng)目的減少(減、增加) Decrease (increase) in receivables under operating activities經(jīng)營(yíng)性應(yīng)付項(xiàng)目的增加 (減、減少) Increase (decrease) in payables under operating activities其他 Others經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ Net cash flow from operating activities2. 不涉及現(xiàn)金收支的投資和籌資活動(dòng)： Investing and Financing Activities that do

29、not Involve Cash Receipts and Payments:債務(wù)轉(zhuǎn)為資本 Conversion of debt into capital一年內(nèi)到期的可轉(zhuǎn)換公司債券 Reclassification of convertible bonds expiring within one year as current liability融資租入固定資產(chǎn) Fixed assets acquired under finance leases3.現(xiàn)金及現(xiàn)金等價(jià)物凈增加情況：Net In crease in Cash and CashEquivale nts:現(xiàn)金的期末余額 Cash at

30、the end of the period減：現(xiàn)金的期初余額 Less: cash at the beg inning of the year加：現(xiàn)金等價(jià)物的期末余額Add: cash equivalents at the end of the period減：現(xiàn)金等價(jià)物的期初余額P eriodLess: cash equivale nts at the beg inning of the現(xiàn)金及現(xiàn)金等價(jià)物凈增加額Net in crease in cash and cash equivale nts會(huì)計(jì)英語(yǔ)詞匯帳目名詞資產(chǎn)類(lèi)Assets流動(dòng)資產(chǎn) Current assets貨幣資金 Cash a

31、nd cash equivalents現(xiàn)金Cash銀行存款Cash in bank其他貨幣資金 Other cash and cash equivalents外埠存款 Other city Cash in bank銀行本票 Cashier''s cheque銀行匯票 Bank draft信用卡 Credit card信用證保證金 L/C Guarantee deposits存出投資款 Refundable deposits短期投資 Short-term investments股票Short-term investments - stock債券Short-term investm

32、ents - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投資跌價(jià)準(zhǔn)備 Short-term investments falling pricereserves應(yīng)收款 Account receivable應(yīng)收票據(jù) Note receivable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance應(yīng)收股利 Dividend receivable應(yīng)收利息 Interest receivable應(yīng)收賬款 Account rec

33、eivable其他應(yīng)收款 Other notes receivable壞賬準(zhǔn)備 Bad debt reserves預(yù)付賬款 Advance money應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable庫(kù)存資產(chǎn) Inventories物資采購(gòu) Supplies purchasing原材料 Raw materials包裝物 Wrappage低值易耗品 Low-value consumption goods材料成本差異 Materials cost variance自制半成品 Semi-Finished goods商品進(jìn)銷(xiāo)差價(jià)庫(kù)存商品 Finis

34、hed goodsDifferences between purchasing and sellingprice委托加工物資Work in process - outsourced委托代銷(xiāo)商品Trust to and sell the goods on a commissionbasis受托代銷(xiāo)商品Commissioned and sell the goods on a commissionbasis存貨跌價(jià)準(zhǔn)備Inventory falling price reserves分期收款發(fā)出商品 Collect money and send out the goods bystages待攤費(fèi)用 D

35、eferred and prepaid expenses長(zhǎng)期投資 Long-term investment長(zhǎng)期股權(quán)投資 Long-term investment on stocks股票投資 Investment on stocks其他股權(quán)投資 Other investment on stocks長(zhǎng)期債權(quán)投資 Long-term investment on bonds債券投資 Investment on bonds其他債權(quán)投資 Other investment on bonds長(zhǎng)期投資減值準(zhǔn)備Long-term investments depreciationreserves股權(quán)投資減值準(zhǔn)備St

36、ock rights investment depreciationreserves債權(quán)投資減值準(zhǔn)備Bcreditor''s rights investmentdepreciation reserves委托貸款 Entrust loans本金 Principal利息 Interest減值準(zhǔn)備 Depreciation reserves固定資產(chǎn) Fixed assets房屋 Building建筑物 Structure機(jī)器設(shè)備Machinery equipment運(yùn)輸設(shè)備Transportation facilities工具器具Instruments and implement累計(jì)

37、折舊Accumulated depreciation固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備 Building/structure depreciationreserves機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves工程物資 Project goods and material專(zhuān)用材料 Special-purpose material專(zhuān)用設(shè)備 Special-purpose equipment預(yù)付大型設(shè)備款 Prepayments for equipment為生產(chǎn)準(zhǔn)備的工具

38、及器具 Preparative instruments andimplement for fabricate在建工程 Construction-in-process安裝工程 Erection works在安裝設(shè)備 Erecting equipment-in-process技術(shù)改造工程 Technical innovation project大修理工程 General overhaul project在建工程減值準(zhǔn)備 Construction-in-process depreciationreserves固定資產(chǎn)清理 Liquidation of fixed assets無(wú)形資產(chǎn) Intangi

39、ble assets專(zhuān)利權(quán) Patents非專(zhuān)利技術(shù) Non-Patents商標(biāo)權(quán) Trademarks, Trade names著作權(quán) Copyrights土地使用權(quán) Tenure商譽(yù) Goodwill無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciationreserves專(zhuān)利權(quán)減值準(zhǔn)備Patent rights depreciation reserves商標(biāo)權(quán)減值準(zhǔn)備trademark rights depreciation reserves未確認(rèn)融資費(fèi)用Unacknowledged financial charges待處理財(cái)產(chǎn)損溢Wait deal assets l

40、oss or income待處理財(cái)產(chǎn)損溢Wait deal assets loss or income待處理流動(dòng)資產(chǎn)損溢Wait deal intangible assets loss orincome待處理固定資產(chǎn)損溢Wait deal fixed assets loss or income會(huì)計(jì)常用詞匯accountant genaral會(huì)計(jì)主任account balancde 結(jié)平的帳戶account bill 帳單account books 帳account classification帳戶分類(lèi)account current 往來(lái)帳account form of balance shee

41、t帳戶式資產(chǎn)負(fù)債表account form of profit and loss statement帳戶式損益表account payable 應(yīng)付帳款account receivable應(yīng)收帳款account of payments支出表account of receipts收入表account title帳戶名稱(chēng)，會(huì)計(jì)科目accounting year 或 financial year 會(huì)計(jì)年度accounts payable ledger 應(yīng)付款分類(lèi)帳 Accounting period （會(huì) 計(jì)期間） are related to specifictime periods ,typic

42、ally one year通常是一年 )資產(chǎn)負(fù)債表： balance sheet 可以不大寫(xiě) b利潤(rùn)表： income statements (or statements of income)利潤(rùn)分配表： retained earnings現(xiàn)金流量表： cash flows、負(fù)債類(lèi) Liability短期負(fù)債 Current liability短期借款 Short-term borrowing應(yīng)付票據(jù) Notes payable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance應(yīng)付賬款 Account payable預(yù)收賬款 Deposit receiv

43、ed代銷(xiāo)商品款 Proxy sale goods revenue應(yīng)付工資 Accrued wages應(yīng)付福利費(fèi) Accrued welfarism應(yīng)付股利 Dividends payable應(yīng)交稅金 Tax payable應(yīng)交增值稅 value added tax payable進(jìn)項(xiàng)稅額 Withholdings on VAT已交稅金 Paying tax轉(zhuǎn)出未交增值稅 Unpaid VAT changeover減免稅款 Tax deduction銷(xiāo)項(xiàng)稅額 Substituted money on VAT出口退稅 Tax reimbursement for export進(jìn)項(xiàng)稅額轉(zhuǎn)出 Chang

44、eover withnoldings on VAT出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額 Export deduct domestic salesgoods tax轉(zhuǎn)出多交增值稅 Overpaid VAT changeover未交增值稅Unpaid VAT應(yīng)交營(yíng)業(yè)稅Business tax payable應(yīng)交消費(fèi)稅Consumption tax payable應(yīng)交資源稅Resources tax payable應(yīng)交所得稅Income tax payable應(yīng)交土地增值稅 Increment tax on land value payable應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and

45、building cities payable應(yīng)交房產(chǎn)稅 Housing property tax payable應(yīng)交土地使用稅 Tenure tax payable應(yīng)交車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable應(yīng)交個(gè)人所得稅 Personal income tax payable其他應(yīng)交款 Other fund in conformity with paying其他應(yīng)付款 Other payables預(yù)提費(fèi)用 Drawing expense in advance其他負(fù)債 Other liabilities待

46、轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value預(yù)計(jì)負(fù)債 Anticipation liabilities長(zhǎng)期負(fù)債 Long-term Liabilities長(zhǎng)期借款 Long-term loans一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year一年后到期的長(zhǎng)期借款 Long-term loans due over one year應(yīng)付債券Bonds payable債券面值Face value, Par value債券溢價(jià)Premium on bonds債券折價(jià)Discount on bonds應(yīng)計(jì)利息Accrued in

47、terest長(zhǎng)期應(yīng)付款 Long-term account payable應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的長(zhǎng)期應(yīng)付 Long-term account payable due withinone year一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over oneyear專(zhuān)項(xiàng)應(yīng)付款 Special payable一年內(nèi)到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable due withinone year一年后到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable over one

48、year遞延稅款 Deferral taxes三、所有者權(quán)益類(lèi) OWNERS'' EQUITY資本 Capitaital(or stock)實(shí)收資本 Paicl-up capital實(shí)收股本 Paid-up stock已歸還投資 Investment Returned公積 資本公積 Capital reserve資本 ( 或股本 ) 溢價(jià) Cpital(or Stock) premium接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve股權(quán)投資準(zhǔn)備 Stock right investment reserves撥款轉(zhuǎn)入 Allocate su

49、ms changeover in外幣資本折算差額 Foreign currency capital其他資本公積 Other capital reserve盈余公積 Surplus reserves法定盈余公積 Legal surplus任意盈余公積 Free surplus reserves法定公益金 Legal public welfare fund儲(chǔ)備基金 Reserve fund企業(yè)發(fā)展基金 Enterprise expension fund利潤(rùn)歸還投資 Profits capitalizad on return of investment利潤(rùn) Profits本年利潤(rùn)C(jī)urrent ye

50、ar profits利潤(rùn)分配Profit distribution其他轉(zhuǎn)入Other chengeover in提取法定盈余公積 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取儲(chǔ)備基金 Withdrawal reserve fund提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers'' bonusandtowelfare fund利潤(rùn)歸還投資 Profit

51、s capitalizad on return of investment應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable提取任意盈余公積 Withdrawal other commonaccumulation fund應(yīng)付普通股股利 Common Stock dividends payable轉(zhuǎn)作資本 （ 或股本 ） 的普通股股利 CommonStock dividends changeassets(or stock)未分配利潤(rùn) Undistributed profit四、成本類(lèi) Cost生產(chǎn)成本 Cost of manufacture基本生產(chǎn)成本 Base

52、 cost of manufacture輔助生產(chǎn)成本 Auxiliary cost of manufacture制造費(fèi)用 Manufacturing overhead材料費(fèi) Materials管理人員工資 Executive Salaries獎(jiǎng)金 Wages退職金 Retirement allowance補(bǔ)貼 Bonus外保勞務(wù)費(fèi) Outsourcing fee福利費(fèi) Employee benefits/welfare會(huì)議費(fèi) Coferemce加班餐費(fèi) Special duties市內(nèi)交通費(fèi) Business traveling通訊費(fèi) Correspondence電話費(fèi) Corresponde

53、nce水電取暖費(fèi) Water and Steam稅費(fèi) Taxes and dues租賃費(fèi) Rent管理費(fèi) Maintenance車(chē)輛維護(hù)費(fèi) Vehicles maintenance油料費(fèi) Vehicles maintenance培訓(xùn)費(fèi) Education and training接待費(fèi) Entertainment圖書(shū)、印刷費(fèi) Books and printing運(yùn)費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium支付手續(xù)費(fèi) Commission雜費(fèi) Sundry charges折舊費(fèi) Depreciation expense機(jī)物料消耗 Article of consump

54、tion勞動(dòng)保護(hù)費(fèi) Labor protection fees季節(jié)性停工損失 Loss on seasonality cessation勞務(wù)成本 Service costs五、損益類(lèi) Profit and loss收入 Income業(yè)務(wù)收入 OPERATING INCOME主營(yíng)業(yè)務(wù)收入 Prime operating revenue產(chǎn)品銷(xiāo)售收入 Sales revenue服務(wù)收入 Service revenue其他業(yè)務(wù)收入 Other operating revenue材料銷(xiāo)售 Sales materials代購(gòu)代售 包裝物出租 Wrappage lease出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue返還所得稅 Reimbursement of income tax其他收入 Other revenue投資收益 Investment income短期投資收益 Current investment income長(zhǎng)期投資收益 Long-term investment income計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans