會(huì)計(jì)專業(yè)英語詞匯大全

1、1 accountant genaral 會(huì)計(jì)主任2 account balancde 結(jié)平的帳戶3 account bill 帳單4 account books 帳5 account classification 帳戶分類6 account current 往來帳7 account form of balance sheet 帳戶式資產(chǎn)負(fù)債表8 account form of profit and loss statement 帳戶式損益表9 account payable 應(yīng)付帳款10 account receivable 應(yīng)收帳款11 account of payments 支出表12

2、account of receipts 收入表13 account title 帳戶名稱，會(huì)計(jì)科目accounting year 或financial year 會(huì)計(jì)年度14 accounts payable ledger 應(yīng)付款分類帳Accounting period（會(huì)計(jì)期間）are related to specific15 time periods ，typically one year（通常是一年）16 資產(chǎn)負(fù)債表：balance sheet 可以不大寫b17 利潤表： income statements （or statements of income）18 利潤分配表：retai

3、ned earnings19 現(xiàn)金流量表：cash flows20 1，部門的稱謂21 市場部Marketing22 銷售部 Sales Department （也有其它講法，如寶潔公司銷售部叫客戶生意發(fā)展部CBD）23 客戶服務(wù)Customer Service ，例如客服員叫CSR，R for representative24 人事部 Human Resource25 行政部 Admin.26 財(cái)務(wù)部 Finance & Accounting27 產(chǎn)品供應(yīng) Product Supply，例如產(chǎn)品調(diào)度員叫P SPlanner28 2，人員的稱謂29 助理 Assistant30 秘書

4、secretary31 前臺(tái)接待小姐 Receptionist32 文員 clerk ，如會(huì)計(jì)文員為Accounting Clerk33 主任supervisor34 經(jīng)理Manager35 總經(jīng)理 GM，General Manager36 入場費(fèi)admission37 運(yùn)費(fèi)freight38 小費(fèi)tip39 學(xué)費(fèi)tuition40 價(jià)格，代價(jià)charge41 制造費(fèi)用 Manufacturing overhead42 材料費(fèi) Materials43 管理人員工資 Executive Salaries44 獎(jiǎng)金 Wages45 退職金 Retirement allowance46 補(bǔ)貼 Bon

5、us47 外保勞務(wù)費(fèi) Outsourcing fee48 福利費(fèi) Employee benefits/welfare49 會(huì)議費(fèi) Coferemce50 加班餐費(fèi) Special duties51 市內(nèi)交通費(fèi) Business traveling52 通訊費(fèi) Correspondence53 電話費(fèi) Correspondence54 水電取暖費(fèi) Water and Steam55 稅費(fèi) Taxes and dues56 租賃費(fèi) Rent57 管理費(fèi) Maintenance58 車輛維護(hù)費(fèi) Vehicles maintenance59 油料費(fèi) Vehicles maintenance60 培訓(xùn)費(fèi)

6、 Education and training61 接待費(fèi) Entertainment62 圖書、印刷費(fèi) Books and printing63 運(yùn)費(fèi) Transpotation64 保險(xiǎn)費(fèi) Insurance premium65 支付手續(xù)費(fèi) Commission66 雜費(fèi) Sundry charges67 折舊費(fèi) Depreciation expense68 機(jī)物料消耗 Article of consumption69 勞動(dòng)保護(hù)費(fèi) Labor protection fees70 總監(jiān)Director71 總會(huì)計(jì)師 Finance Controller72 高級(jí) Senior 如高級(jí)經(jīng)理為S

7、enior Manager73 營業(yè)費(fèi)用 Operating expenses74 代銷手續(xù)費(fèi) Consignment commission charge75 運(yùn)雜費(fèi) Transpotation76 保險(xiǎn)費(fèi) Insurance premium77 展覽費(fèi) Exhibition fees78 廣告費(fèi) Advertising fees79 管理費(fèi)用 Adminisstrative expenses80 職工工資 Staff Salaries81 修理費(fèi) Repair charge82 低值易耗攤銷 Article of consumption83 辦公費(fèi) Office allowance84 差旅

8、費(fèi) Travelling expense85 工會(huì)經(jīng)費(fèi) Labour union expenditure86 研究與開發(fā)費(fèi) Research and development expense87 福利費(fèi) Employee benefits/welfare88 職工教育經(jīng)費(fèi) Personnel education89 待業(yè)保險(xiǎn)費(fèi) Unemployment insurance90 勞動(dòng)保險(xiǎn)費(fèi) Labour insurance91 醫(yī)療保險(xiǎn)費(fèi) Medical insurance92 會(huì)議費(fèi) Coferemce93 聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs94 咨詢費(fèi) Consult fe

9、es95 訴訟費(fèi) Legal cost96 業(yè)務(wù)招待費(fèi) Business entertainment97 技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees98 礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees99 排污費(fèi) Pollution discharge fees100 房產(chǎn)稅 Housing property tax101 車船使用稅 Vehicle and vessel usage license plate tax（VVULPT）102 土地使用稅 Tenure tax103 印花稅 Stamp tax104 財(cái)務(wù)費(fèi)用 Financ

10、e charge105 利息支出 Interest exchange106 匯兌損失 Foreign exchange loss107 各項(xiàng)手續(xù)費(fèi) Charge for trouble108 各項(xiàng)專門借款費(fèi)用 Special-borrowing cost109 帳目名詞110 一、 資產(chǎn)類 Assets111 流動(dòng)資產(chǎn) Current assets112 貨幣資金 Cash and cash equivalents113 現(xiàn)金 Cash114 銀行存款 Cash in bank115 其他貨幣資金 Other cash and cash equivalents116 外埠存款 Other ci

11、ty Cash in bank117 銀行本票 Cashiers cheque118 銀行匯票 Bank draft119 信用卡 Credit card120 信用證保證金 L/C Guarantee deposits121 存出投資款 Refundable deposits122 短期投資 Short-term investments123 股票 Short-term investments - stock124 債券 Short-term investments - corporate bonds125 基金 Short-term investments - corporate fund

12、s126 其他 Short-term investments - other127 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves128 應(yīng)收款 Account receivable129 應(yīng)收票據(jù) Note receivable130 銀行承兌匯票 Bank acceptance131 商業(yè)承兌匯票 Trade acceptance132 應(yīng)收股利 Dividend receivable133 應(yīng)收利息 Interest receivable134 應(yīng)收賬款 Account receivable135 其他應(yīng)收款 Other no

13、tes receivable136 壞賬準(zhǔn)備 Bad debt reserves137 預(yù)付賬款 Advance money138 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable139 庫存資產(chǎn) Inventories140 物資采購 Supplies purchasing141 原材料 Raw materials142 包裝物 Wrappage143 低值易耗品 Low-value consumption goods144 材料成本差異 Materials cost variance145 自制半成品 Semi-Finished go

14、ods庫存商品 Finished goods商品進(jìn)銷差價(jià) Differences between purchasing and selling price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(jià)準(zhǔn)備 Inventory falling price reserves分期收款發(fā)出商品 Collect money and send o

15、ut the goods by stages待攤費(fèi)用 Deferred and prepaid expenses長期投資 Long-term investment長期股權(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長期投資減值準(zhǔn)備 Long-term investments d

16、epreciation reserves股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves債權(quán)投資減值準(zhǔn)備 Bcreditors rights investment depreciation 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

17、Instruments and implement累計(jì)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 depreciation reserves機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves工程物資 Project goods and material專用材料 Special-purpose material專用設(shè)備 Special-purpose equipment預(yù)付大型設(shè)備款 Prep

18、ayments for equipment為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement 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 depreciation reserves固定資產(chǎn)清理 Liquidat

19、ion of fixed assets無形資產(chǎn) Intangible assets專利權(quán) Patents非專利技術(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無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves專利權(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 financi

20、al charges待處理財(cái)產(chǎn)損溢 Wait deal assets loss 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 or income待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income二、負(fù)債類 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 Trad

21、e acceptance應(yīng)付賬款 Account payable預(yù)收賬款 Deposit received代銷商品款 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銷項(xiàng)稅額 Substituted money

22、on VAT出口退稅 Tax reimbursement for export進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax轉(zhuǎn)出多交增值稅 Overpaid VAT changeover未交增值稅 Unpaid VAT應(yīng)交營業(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 ta

23、x on land value payable應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and 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 payab

24、les預(yù)提費(fèi)用 Drawing expense in advance其他負(fù)債 Other liabilities待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value預(yù)計(jì)負(fù)債 Anticipation liabilities長期負(fù)債 Long-term Liabilities長期借款 Long-term loans一年內(nèi)到期的長期借款 Long-term loans due within one year一年后到期的長期借款 Long-term loans due over one year應(yīng)付債券 Bonds payable債券面值 Face value， Par v

25、alue債券溢價(jià) Premium on bonds債券折價(jià) Discount on bonds應(yīng)計(jì)利息 Accrued interest長期應(yīng)付款 Long-term account payable應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year一年后到期的長期應(yīng)付 Long-term account payable over one year專項(xiàng)應(yīng)付款 Special payable一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable

26、 due within one year一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year遞延稅款 Deferral taxes所有者權(quán)益類 OWNERS EQUITY資本 Capita實(shí)收資本（或股本） Paid-up capital（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-cas

27、h donate reserve股權(quán)投資準(zhǔn)備 Stock right investment reserves撥款轉(zhuǎn)入 Allocate sums 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利潤歸還

28、投資 Profits capitalizad on return of investment利潤 Profits本年利潤 Current year profits利潤分配 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 W

29、ithdrawal staff and workers bonus and welfare fund利潤歸還投資 Profits 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 common accumulation 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 Common Stock dividends change to assets（or stock）未分配利潤

30、Undistributed profit四、成本類 Cost生產(chǎn)成本 Cost of manufacture基本生產(chǎn)成本 Base 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) Specia

31、l duties市內(nèi)交通費(fèi) Business traveling通訊費(fèi) Correspondence電話費(fèi) Correspondence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、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

32、雜費(fèi) Sundry charges折舊費(fèi) Depreciation expense機(jī)物料消耗 Article of consumption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 Profit and loss收入 Income業(yè)務(wù)收入 OPERATING INCOME主營業(yè)務(wù)收入 Prime operating revenue產(chǎn)品銷售收入 Sales revenue服務(wù)收入 Service revenue其他業(yè)務(wù)收入 Other operating reven

33、ue材料銷售 Sales materials代購代售包裝物出租 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 reserves補(bǔ)貼收入 Subsidize revenue國家扶持補(bǔ)

34、貼收入 Subsidize revenue from country其他補(bǔ)貼收入 Other subsidize revenue營業(yè)外收入 NON-OPERATING INCOME非貨幣性交易收益 Non-cash deal income現(xiàn)金溢余 Cash overage處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets出售無形資產(chǎn)收益 Income on sales of intangible assets固定資產(chǎn)盤盈 Fixed assets inventory profit罰款凈收入 Net amercement income支出 Outla

35、y業(yè)務(wù)支出 Revenue charges主營業(yè)務(wù)成本 Operating costs產(chǎn)品銷售成本 Cost of goods sold服務(wù)成本 Cost of service主營業(yè)務(wù)稅金及附加 Tax and associate charge營業(yè)稅 Sales tax消費(fèi)稅 Consumption tax城市維護(hù)建設(shè)稅 Tax for maintaining and building cities資源稅 Resources tax土地增值稅 Increment tax on land value5405 其他業(yè)務(wù)支出 Other business expense銷售其他材料成本 Other

36、cost of material sale其他勞務(wù)成本 Other cost of service其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge費(fèi)用 Expenses營業(yè)費(fèi)用 Operating expenses代銷手續(xù)費(fèi) Consignment commission charge運(yùn)雜費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium展覽費(fèi) Exhibition fees廣告費(fèi) Advertising fees管理費(fèi)用 Adminisstrative expenses職工工資 Staff Salaries修理費(fèi) Repair charg

37、e低值易耗攤銷 Article of consumption辦公費(fèi) Office allowance差旅費(fèi) Travelling expense工會(huì)經(jīng)費(fèi) Labour union expenditure研究與開發(fā)費(fèi) Research and development expense福利費(fèi) Employee benefits/welfare職工教育經(jīng)費(fèi) Personnel education待業(yè)保險(xiǎn)費(fèi) Unemployment insurance勞動(dòng)保險(xiǎn)費(fèi) Labour insurance醫(yī)療保險(xiǎn)費(fèi) Medical insuranceaccount title 帳戶名稱，會(huì)計(jì)科目accountin

38、g year 或financial year 會(huì)計(jì)年度accounts payable ledger 應(yīng)付款分類帳Accounting period（會(huì)計(jì)期間）are related to specific銷售部 Sales Department （也有其它講法，如寶潔公司銷售部叫客戶生意發(fā)展部CBD）客戶服務(wù)Customer Service ，例如客服員叫CSR，R for representative受托代銷商品 Commissioned and sell the goods on a commission basis債權(quán)投資減值準(zhǔn)備 Bcreditors rights investmen

39、t depreciation reserves為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax（VVULPT） payable一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payabl

40、e due within one year提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers bonus and welfare fund轉(zhuǎn)作資本（或股本）的普通股股利 Common Stock dividends change to assets（or stock）大大家家網(wǎng)網(wǎng)會(huì)會(huì)計(jì)計(jì)英英語語論論壇壇 property, plant, and equipment-revaluationincrements1588雜項(xiàng)固定資產(chǎn)-重估增值117accumulated depreciation-miscellaneous property, plant, andequ

41、ipment1589累積折舊-雜項(xiàng)固定資產(chǎn)121naturalresources-revaluationincrements1618天然資源-重估增值122accumulateddepletion-naturalresources1619累積折耗-天然資源152long-termnotes,accountsandoverduereceivables184長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款156long-termnotes,accountsandoverduereceivables-relatedparties1847長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人158allowance for uncolle

42、ctible accounts-long-term notes, accountsandoverduereceivables1849備抵呆帳-長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款161assetsleasedtoothers-incrementalvaluefromrevaluation1858出租資產(chǎn)-重估增值162accumulateddepreciation-assetsleasedtoothers1859累積折舊-出租資產(chǎn)166certificateofdeposit-restricted1881受限制存款174short-termborrowings-employees2115短期借款-員工

43、175short-termborrowings-relatedparties2117短期借款-關(guān)系人177short-termnotesandbillspayable212應(yīng)付短期票券180othershort-termnotesandbillspayable2128其它應(yīng)付短期票券181discountonshort-termnotesandbillspayable2129應(yīng)付短期票券折價(jià)188accountspayable-relatedparties2147應(yīng)付帳款-關(guān)系人199forwardexchangecontractpayable2181應(yīng)付購入遠(yuǎn)匯款200forwardexch

44、angecontractpayable-foreigncurrencies2182應(yīng)付遠(yuǎn)匯款-外幣201premiumonforwardexchangecontract2183買賣遠(yuǎn)匯溢價(jià)202payablesonlandandbuildingpurchased2184應(yīng)付土地房屋款207compensationpayabletodirectorsandsupervisors2193應(yīng)付董監(jiān)事酬勞210salesrevenuereceivedinadvance2261預(yù)收貨款213long-termliabilities-currentportion227一年或一營業(yè)周期內(nèi)到期長期負(fù)債214c

45、orporatebondspayable-currentportion2271一年或一營業(yè)周期內(nèi)到期公司債215long-termloanspayable-currentportion2272一年或一營業(yè)周期內(nèi)到期長期借款216long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2273一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)217long-termnotesandaccountspayablestorelatedparties-currentportion2277一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人

46、218otherlong-termlia-bilities-currentportion2278其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債224deferredincometaxliabilities2291遞延所得稅負(fù)債228othercurrentliabilities-others2298其它流動(dòng)負(fù)債-其它232premium(discount)oncorporatebondspayable2319應(yīng)付公司債溢(折)價(jià)236long-termloanspayable-employees2325長期借款-員工237long-termloanspayable-relatedparties2327長期

47、借款-關(guān)系人239long-termnotesandaccountspayable233長期應(yīng)付票據(jù)及款項(xiàng)242long-termcapitalleaseliabilities2333長期應(yīng)付租賃負(fù)債243Long-termnotesandaccountspayable-relatedparties2337長期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人245accruedliabilitiesforlandvalueincrementtax234估計(jì)應(yīng)付土地增值稅246estimatedaccruedlandvalueincrementaltaxpay-able2341估計(jì)應(yīng)付土地增值稅250otherlong-

48、termliabilities-other2388其它長期負(fù)債-其它254deferredincometaxliabilities2814遞延所得稅負(fù)債259miscellaneousliabilities-other2888雜項(xiàng)負(fù)債-其它266stockdividendstobedistributed3114待分配股票股利269paid-incapitalinexcessofpar321股票溢價(jià)270paid-incapitalinexcessofpar-commonstock3211普通股股票溢價(jià)271paid-incapitalinexcessofpar-preferredstock32

49、12特別股股票溢價(jià)272capitalsurplusfromassetsrevaluation323資產(chǎn)重估增值準(zhǔn)備273capitalsurplusfromassetsrevaluation3231資產(chǎn)重估增值準(zhǔn)備274capitalsurplusfromgainondisposalofassets324處分資產(chǎn)溢價(jià)公積275capitalsurplusfromgainondisposalofassets3241處分資產(chǎn)溢價(jià)公積276capitalsurplusfrombusinesscombination325合并公積277capitalsurplusfrombusinesscombina

50、tion3251合并公積280otheradditionalpaid-incapital328其它資本公積281additionalpaid-incapitalfrominvesteeunderequitymethod3281權(quán)益法長期股權(quán)投資資本公積282additionalpaid-incapital-treasurystocktrans-actions3282資本公積-庫藏股票交易283retainedearnings(accumulateddeficit)33保留盈余(或累積虧損)288improvementandexpansionreserve3322改良擴(kuò)充準(zhǔn)備289special

51、reserveforredemptionofliabilities3323償債準(zhǔn)備291retainedearnings-unappropriated(oraccumulateddeficit)335未分配盈余(或累積虧損)294netincomeorlossforcurrentperiod3353本期損益296unrealized loss on market value decline of long-term equityinvestments341長期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失297unrealized loss on market value decline of long-term e

52、quityinvestments3411長期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失298cumulativetranslationadjustment342累積換算調(diào)整數(shù)299cumulativetranslationadjustments3421累積換算調(diào)整數(shù)300netlossnotrecognizedaspensioncost343未認(rèn)列為退休金成本之凈損失301netlossnotrecognizedaspensioncosts3431未認(rèn)列為退休金成本之凈損失336chargesonpurchasedmerchandise5124進(jìn)貨折讓351repair(s)andmaintenance(expe

53、nse)5157修繕費(fèi)355manufacturingoverhead-outsourced5163加工費(fèi)382repair(s)andmaintenance(expense)6157修繕費(fèi)383advertisementexpense,advertisement6159廣告費(fèi)397general&administrativeexpenses62管理及總務(wù)費(fèi)用398general&administrativeexpenses625628管理及總務(wù)費(fèi)用405repair(s)andmaintenance(expense)6257修繕費(fèi)406advertisementexpense

54、,advertisement6259廣告費(fèi)418researchanddevelopmentexpense6274研究發(fā)展費(fèi)用422othergeneralandadministrativeexpenses6288其它管理及總務(wù)費(fèi)用423researchanddevelopmentexpenses63研究發(fā)展費(fèi)用424researchanddevelopmentexpenses635638研究發(fā)展費(fèi)用431repair(s)andmaintenance(expense)6357修繕費(fèi)441otherresearchanddevelopmentexpenses6378其它研究發(fā)展費(fèi)用443non

55、-operatingrevenueandexpenses,otherincome(expense)7營業(yè)外收入及費(fèi)用448investmentincomerecognizedunderequitymethod7121權(quán)益法認(rèn)列之投資收益450gainonmarketpricerecoveryofshort-terminvestment7123短期投資市價(jià)回升利益453gainondisposalofinvestments714處分投資收益454gainondisposalofinvestments7141處分投資收益463gainfrompricerecoveryofinventory7486

56、存貨跌價(jià)回升利益465othernon-operatingrevenue-otheritems7488其它營業(yè)外收入-其它470investmentlossrecog-nizedunderequitymethod7521權(quán)益法認(rèn)列之投資損失471unrealizedlossonreductionofshort-terminvestmentstomarket7523短期投資未實(shí)現(xiàn)跌價(jià)損失474lossondisposalofinvestments754處分投資損失475lossondisposalofinvestments7541處分投資損失482loss for market price de

57、cline and obsolete and slow-movinginventories7886存貨跌價(jià)及呆滯損失483othernon-operatingexpenses-other7888其它營業(yè)外費(fèi)用-其它484incometaxexpense(orbenefit)8所得稅費(fèi)用(或利益)485incometaxexpense(orbenefit)81所得稅費(fèi)用(或利益)486incometaxexpense(orbenefit)811所得稅費(fèi)用(或利益)487incometaxexpense(orbenefit)8111所得稅費(fèi)用（或利益）489gain(loss)fromdiscon

58、tinuedoperations91停業(yè)部門損益490income(loss)fromoperationsofdiscontinuedsegments911停業(yè)部門損益-停業(yè)前營業(yè)損益491income(loss)fromoperationsofdiscontinuedsegment9111停業(yè)部門損益-停業(yè)前營業(yè)損益492gain(loss)fromdisposalofdiscontinuedsegments912停業(yè)部門損益-處分損益493gain(loss)fromdisposalofdiscontinuedsegment9121停業(yè)部門損益-處分損益497cumulativeeffec

59、tofchangesinaccountingprinciples93會(huì)計(jì)原則變動(dòng)累積影響數(shù)498cumulativeeffectofchangesinaccountingprinciples931會(huì)計(jì)原則變動(dòng)累積影響數(shù)499cumulativeeffectofchangesinaccountingprinciples9311會(huì)計(jì)原則變動(dòng)累積影響數(shù)1assets1資產(chǎn)2currentassets1112流動(dòng)資產(chǎn)3cashandcashequivalents111現(xiàn)金及約當(dāng)現(xiàn)金4cashonhand1111庫存現(xiàn)金5pettycash/revolvingfunds1112零用金/周轉(zhuǎn)金6cashi

60、nbanks1113銀行存款7cashintransit1116在途現(xiàn)金8cashequivalents1117約當(dāng)現(xiàn)金10short-terminvestment112短期投資11short-terminvestments-stock1121短期投資-股票16short-terminvestments-other1128短期投資-其它18notesreceivable113應(yīng)收票據(jù)19notesreceivable1131應(yīng)收票據(jù)20discountednotesreceivable1132應(yīng)收票據(jù)貼現(xiàn)22othernotesreceivable1138其它應(yīng)收票據(jù)24accountsreceivable114應(yīng)