會(huì)計(jì)英語專用詞匯與術(shù)語

1、會(huì)計(jì)科目英文Accounting system 會(huì)計(jì)系統(tǒng)American Accounting Association 美國(guó)會(huì)計(jì)協(xié)會(huì) American Institute of CPAs 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)Audit 審計(jì)Balance sheet 資產(chǎn)負(fù)債表Bookkeeping 簿記Cash flow prospects 現(xiàn)金流量預(yù)測(cè) Certificate in Internal Auditing 內(nèi)部審計(jì)證書Certificate in Management Accounting 治理會(huì)計(jì)證書 Certificate Public Accountant 注冊(cè)會(huì)計(jì)師 Cost accou

2、nting 成本會(huì)計(jì)External users 外部使用者Financial accounting 財(cái)務(wù)會(huì)計(jì)Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financial forecast 財(cái)務(wù)預(yù)測(cè)Generally accepted accounting principles 公認(rèn)會(huì)計(jì)原則General-purpose information 通用目的信息 Government Accounting Office 政府會(huì)計(jì)辦公室Income statement 損益表Institute of Internal Auditors 內(nèi)部審計(jì)師協(xié)會(huì)

3、Institute of Management Accountants 治理會(huì)計(jì)師協(xié)會(huì)Integrity 整合性Internal auditing 內(nèi)部審計(jì)Internal control structure 內(nèi)部操縱結(jié)構(gòu)Internal Revenue Service 國(guó)內(nèi)收入署Internal users 內(nèi)部使用者M(jìn)anagement accounting 治理會(huì)計(jì)Return of investment 投資回報(bào)Return on investment 投資酬勞Securities and Exchange Commission 證券交易委員會(huì)Statement of cash flo

4、w 現(xiàn)金流量表Statement of financial position 財(cái)務(wù)狀況表Tax accounting 稅務(wù)會(huì)計(jì)Accounting equation 會(huì)計(jì)等式Articulation 勾稽關(guān)系A(chǔ)ssets 資產(chǎn)Business entity 企業(yè)個(gè)體Capital stock 股本Corporation 公司Cost principle 成本原則Creditor 債權(quán)人Deflation 通貨緊縮Disclosure disclose 批露Expenses 費(fèi)用Financial statement 財(cái)務(wù)報(bào)表Financial activities 籌資活動(dòng)Going-conc

5、ern assumption 持續(xù)經(jīng)營(yíng)假設(shè)Inflation 通貨膨漲 Investing activities 投資活動(dòng)Liabilities 負(fù)債Negative cash flow 負(fù)現(xiàn)金流量Operating activities 經(jīng)營(yíng)活動(dòng)Owners equity 所有者權(quán)益Partnership 合伙企業(yè)Positive cash flow 正現(xiàn)金流量Retained earning 留存利潤(rùn)Revenue 收入Sole proprietorship 獨(dú)資企業(yè) Solvency 清償能力Stable-dollar assumption 穩(wěn)定貨幣假設(shè)Stockholders 股東St

6、ockholders equity 股東權(quán)益Window dressing 門面粉飾Account 帳戶 會(huì)計(jì)英文(中英文對(duì)比) 一、資產(chǎn)類 Assets 流淌資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents 100901 外埠存款 Other city Cash in bank 100902 銀行本票 Cashiers cheque 100903 銀行匯票 Bank draft 1009

7、04 信用卡 Credit card 100905 信用證保證金 L/C Guarantee deposits 100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments 110101 股票 Short-term investments - stock 110102 債券 Short-term investments - corporate bonds 110103 基金 Short-term investments - corporate funds 110110 其他 Short-term investments -

8、other 1102 短期投資跌價(jià)預(yù)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 1111 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 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬預(yù)備 Bad d

9、ebt reserves 1151 預(yù)付賬款 Advance money 1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫(kù)存資產(chǎn) Inventories 1201 物資采購(gòu) Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫(kù)存商品 F

10、inished goods 1244 商品進(jìn)銷差價(jià) Differences between purchasing and selling price 1251 托付加工物資 Work in process - outsourced 1261 托付代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價(jià)預(yù)備 Inventory falling price reserves 1291 分期收款發(fā)出

11、商品 Collect money and send out the goods by stages 1301 待攤費(fèi)用 Deferred and prepaid expenses 長(zhǎng)期投資 Long-term investment 1401 長(zhǎng)期股權(quán)投資 Long-term investment on stocks 140101 股票投資 Investment on stocks 140102 其他股權(quán)投資 Other investment on stocks 1402 長(zhǎng)期債權(quán)投資 Long-term investment on bonds 140201 債券投資 Investment on

12、 bonds 140202 其他債權(quán)投資 Other investment on bonds 1421 長(zhǎng)期投資減值預(yù)備 Long-term investments depreciation reserves 股權(quán)投資減值預(yù)備 Stock rights investment depreciation reserves 債權(quán)投資減值預(yù)備 Bcreditors rights investment depreciation reserves 1431 托付貸款 Entrust loans 143101 本金 Principal 143102 利息 Interest 143103 減值預(yù)備 Depre

13、ciation reserves 固定資產(chǎn) Fixed assets1501 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 1502 累計(jì)折舊 Accumulated depreciation 1505 固定資產(chǎn)減值預(yù)備 Fixed assets depreciation reserves 房屋、建筑物減值預(yù)備 Building/structure depreciation res

14、erves 機(jī)器設(shè)備減值預(yù)備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material 160101 專用材料 Special-purpose material 160102 專用設(shè)備 Special-purpose equipment 160103 預(yù)付大型設(shè)備款 Prepayments for equipment 160104 為生產(chǎn)預(yù)備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construct

15、ion-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 1605 在建工程減值預(yù)備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 無形資產(chǎn) Intangible assets1801 無形資產(chǎn) Intangible assets 專利權(quán) Patents

16、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 1805 無形資產(chǎn)減值預(yù)備 Intangible Assets depreciation reserves 專利權(quán)減值預(yù)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值預(yù)備 trademark rights depreciation reserves 1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal asset

17、s loss or income 1901 長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses 1911 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 191101待處理流淌資產(chǎn)損溢 Wait deal intangible assets loss or income 191102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 2101 短期借款 Short-term borrowing 211

18、1 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 2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費(fèi) Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable 217101 應(yīng)交增值稅 value added tax payable 217

19、10101 進(jìn)項(xiàng)稅額 Withholdings on VAT 21710102 已交稅金 Paying tax 21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 21710104 減免稅款 Tax deduction 21710105 銷項(xiàng)稅額 Substituted money on VAT 21710106 出口退稅 Tax reimbursement for export 21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT 21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sal

20、es goods tax 21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover 21710110 未交增值稅 Unpaid VAT 217102 應(yīng)交營(yíng)業(yè)稅 Business tax payable 217103 應(yīng)交消費(fèi)稅 Consumption tax payable 217104 應(yīng)交資源稅 Resources tax payable 217105 應(yīng)交所得稅 Income tax payable 217106 應(yīng)交土地增值稅 Increment tax on land value payable 217107 應(yīng)交都市維護(hù)建設(shè)稅 Tax for mainta

21、ining and building cities payable 217108 應(yīng)交房產(chǎn)稅 Housing property tax payable 217109 應(yīng)交土地使用稅 Tenure tax payable 217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable 217111 應(yīng)交個(gè)人所得稅 Personal income tax payable 2176 其他應(yīng)交款 Other fund in conformity with paying 2181 其他應(yīng)付款 Other payables

22、 2191 預(yù)提費(fèi)用 Drawing expense in advance 其他負(fù)債 Other liabilities 2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value 2211 可能負(fù)債 Anticipation liabilities 長(zhǎng)期負(fù)債 Long-term Liabilities 2301 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 2311 應(yīng)付債券 Bond

23、s payable 231101 債券面值 Face value, Par value 231102 債券溢價(jià) Premium on bonds 231103 債券折價(jià) Discount on bonds 231104 應(yīng)計(jì)利息 Accrued interest 2321 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 within one year 一年后到期的長(zhǎng)期應(yīng)付 Long-term account payabl

24、e over one year 2331 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 due within one year 一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year 2341 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS EQUITY 資本 Capita 3101 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 3103 已歸還投

25、資 Investment Returned 公積 3111 資本公積 Capital reserve 311101 資本(或股本)溢價(jià) Cpital(or Stock) premium 311102 同意捐贈(zèng)非現(xiàn)金資產(chǎn)預(yù)備 Receive non-cash donate reserve 311103 股權(quán)投資預(yù)備 Stock right investment reserves 311105 撥款轉(zhuǎn)入 Allocate sums changeover in 311106 外幣資本折算差額 Foreign currency capital 311107 其他資本公積 Other capital r

26、eserve 3121 盈余公積 Surplus reserves 312101 法定盈余公積 Legal surplus 312102 任意盈余公積 Free surplus reserves 312103 法定公益金 Legal public welfare fund 312104 儲(chǔ)備基金 Reserve fund 312105 企業(yè)進(jìn)展基金 Enterprise expansion fund 312106 利潤(rùn)歸還投資 Profits capitalizad on return of investment 利潤(rùn) Profits 3131 本年利潤(rùn) Current year profit

27、s 3141 利潤(rùn)分配 Profit distribution 314101 其他轉(zhuǎn)入 Other changeover in 314102 提取法定盈余公積 Withdrawal legal surplus 314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取儲(chǔ)備基金 Withdrawal reserve fund 314105 提取企業(yè)進(jìn)展基金 Withdrawal reserve for business expansion 314106 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and worker

28、s bonus and welfare fund 314107 利潤(rùn)歸還投資 Profits capitalized on return of investment 314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable 314109 提取任意盈余公積 Withdrawal other common accumulation fund 314110 應(yīng)付一般股股利 Common Stock dividends payable 314111 轉(zhuǎn)作資本(或股本)的一般股股利 Common Stock dividends change to assets(o

29、r stock) 314115 未分配利潤(rùn) Undistributed profit 四、成本類 Cost 4101 生產(chǎn)成本 Cost of manufacture 410101 差不多生產(chǎn)成本 Base cost of manufacture 410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture 4105 制造費(fèi)用 Manufacturing overhead 材料費(fèi) Materials 治理人職員資 Executive Salaries 獎(jiǎng)金 Wages 退職金 Retirement allowance 補(bǔ)貼 Bonus 外保勞務(wù)費(fèi) Outsourcin

30、g fee 福利費(fèi) Employee benefits/welfare 會(huì)議費(fèi) Conference 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) Correspondence 水電取暖費(fèi) Water and Steam 稅費(fèi) Taxes and dues 租賃費(fèi) Rent 治理費(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

31、刷費(fèi) Books and printing 運(yùn)費(fèi) Transportation 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 consumption 勞動(dòng)愛護(hù)費(fèi) Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 4107 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 5101

32、主營(yíng)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 5102 其他業(yè)務(wù)收入 Other operating revenue 材料銷售 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 5201 投資收益 Investment income 短期投資收益 Current investm

33、ent income 長(zhǎng)期投資收益 Long-term investment income 計(jì)提的托付貸款減值預(yù)備 Withdrawal of entrust loans reserves 5203 補(bǔ)貼收入 Subsidize revenue 國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from country 其他補(bǔ)貼收入 Other subsidize revenue 5301 營(yíng)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 di

34、sposal 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 Outlay 業(yè)務(wù)支出 Revenue charges 5401 主營(yíng)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 5402 主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge 營(yíng)業(yè)稅 Sales tax 消費(fèi)稅 Co

35、nsumption tax 都市維護(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 value 5405 其他業(yè)務(wù)支出 Other business expense 銷售其他材料成本 Other 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 5501 營(yíng)業(yè)費(fèi)用 Operating expenses 代銷

36、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 5502 治理費(fèi)用 Administrative expenses 職工工資 Staff Salaries 修理費(fèi) Repair charge 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) Re

37、search 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 insurance 會(huì)議費(fèi) Coferemce 聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs 咨詢費(fèi) Consult fees 訴訟費(fèi) Legal cost 業(yè)務(wù)招待費(fèi) Business entertainment 技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees 礦產(chǎn)

38、資源補(bǔ)償費(fèi) Mineral resources compensation fees 排污費(fèi) Pollution discharge fees 房產(chǎn)稅 Housing property tax 車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) 土地使用稅 Tenure tax 印花稅 Stamp tax 5503 財(cái)務(wù)費(fèi)用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss 各項(xiàng)手續(xù)費(fèi) Charge for trouble 各項(xiàng)專門借款費(fèi)用 Special

39、-borrowing cost 5601 營(yíng)業(yè)外支出 Nonbusiness expenditure 捐贈(zèng)支出 Donation outlay 減值預(yù)備金 Depreciation reserves 特不損失 Extraordinary loss 處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets 出售無形資產(chǎn)損失 Loss on sales of intangible assets 固定資產(chǎn)盤虧 Fixed assets inventory loss 債務(wù)重組損失 Loss on arrangement 罰款支出 Amercement outlay

40、5701 所得稅 Income tax 往常年度損益調(diào)整 Prior year income adjustment 專業(yè)術(shù)語consistency 一貫性 substance over form 實(shí)質(zhì)重于形式 materiality 重要性 prudence 慎重性 current asset 流淌資產(chǎn) non-current asset 非流淌資產(chǎn) round it up, round it down 四舍五入 contingent liability 或有負(fù)債 creditor 債權(quán)人rendering of service 提供勞務(wù) royalties 版稅 bonus share 分紅

41、股 redempte share 贖回股份 debenture 債券 credit 貸方 depreciation 折舊 residual value 剩余價(jià)值accounting treatment 會(huì)計(jì)處理 accrual concept 權(quán)責(zé)發(fā)生制概念net book value 賬面凈值 straight line method 直線法 carrying amount 資產(chǎn)凈值（資產(chǎn)累計(jì)折舊減值）rule of thumb 經(jīng)驗(yàn)法 contribution margin 邊際貢獻(xiàn) deferred income 遞延收入 finance lease 融資租賃 cash equivale

42、nts 現(xiàn)金等價(jià)物 operating lease 經(jīng)營(yíng)租賃 capital appreciation 資本增值 amortization 分?jǐn)俰ncremental budget 增量預(yù)算 zero based budget 零基預(yù)算 continuous budget 滾動(dòng)預(yù)算 deferred tax 遞延稅款 permanent difference 永久性差異 timing difference 時(shí)刻性差異flow through method 應(yīng)付稅款法 events after balance sheet date 資產(chǎn)負(fù)債表日后事項(xiàng) return on investment (

43、ROI) 投資回報(bào)率 profit before interest and tax 息稅前利潤(rùn) profit margin 利潤(rùn)率 retrospective application 追溯調(diào)整法 prospective application 以后適用法 英文會(huì)計(jì)報(bào)表 利潤(rùn)表 INCOME STATEMENT 項(xiàng) 目 ITEMS 產(chǎn)品銷售收入Sales of products 其中：出口產(chǎn)品銷售收入Including：Export sales 減：銷售折扣與折讓Less：Sales discount and allowances 產(chǎn)品銷售凈額Net sales of products 減：產(chǎn)品

44、銷售稅金Less：Sales tax 產(chǎn)品銷售成本Cost of sales 其中：出口產(chǎn)品銷售成本Including：Cost of export sales 產(chǎn)品銷售毛利Gross profit on sales 減：銷售費(fèi)用Less：Selling expenses 治理費(fèi)用General and administrative expenses 財(cái)務(wù)費(fèi)用Financial expenses 其中：利息支出(減利息收入) Including：Interest expenses (minus interest income) 匯兌損失(減匯兌收益) Exchange losses(minus

45、 exchange gains) 產(chǎn)品銷售利潤(rùn)Profit on sales 加：其他業(yè)務(wù)利潤(rùn)Add：profit from other operations 營(yíng)業(yè)利潤(rùn)Operating profit 加：投資收益Add：Income on investment 加：營(yíng)業(yè)外收入Add：Non-operating income 減：營(yíng)業(yè)外支出Less：Non-operating expenses 加：往常年度損益調(diào)整Add：adjustment of loss and gain for previous years 利潤(rùn)總額Total profit 減：所得稅Less：Income tax 凈利

46、潤(rùn)Net profit 資產(chǎn)負(fù)債表 BALANCE SHEET資產(chǎn)ASSETS 流淌資產(chǎn)CURRENT ASSETS 現(xiàn)金Cash on hand 備用金Pretty cash 銀行存款Cash in banks 有價(jià)證券Marketable receivable 應(yīng)收票據(jù)Notes receivable 應(yīng)收帳款A(yù)ccounts receivable 減：壞帳預(yù)備Less：allowance for bad debts 預(yù)付貨款Prepayments-supplies 內(nèi)部往來Inter-company accounts 其他應(yīng)收款Other receivables 待攤費(fèi)用Prepaid

47、and deferred expenses存貨Inventories 減：存貨變現(xiàn)損失預(yù)備： Less：allowance on inventory reduction to market 已轉(zhuǎn)未完工生產(chǎn)成本Transferred in production cost transforming 一年內(nèi)到期的長(zhǎng)期投資Matured long time investments within a year 流淌資產(chǎn)合計(jì)Total current assets 長(zhǎng)期投資： LONG TERM INVESTMENT長(zhǎng)期投資Long term investments 撥付所屬資金Funds to burn

48、chs 一年以上的應(yīng)收款項(xiàng)Accounts receivable over a year 固定資產(chǎn)： FIXED ASSETS 固定資產(chǎn)原價(jià)Fixed assets-cost 減：累計(jì)折舊Less: accumulated depreciation 固定資產(chǎn)凈值Fixed assets-net value 固定資產(chǎn)清理Disposal of fixed assets 融資租入固定資產(chǎn)原價(jià)：Fixed assets-cost on financial lease 減：融資租入固定資產(chǎn)折舊Less：accumulated depreciation 融資租入固定資產(chǎn)凈值：Fixedassets-ne

49、t value on financial lease 在建工程： CONSTRUCTION WORK IN PROCESS 無形資產(chǎn)INTANGIBLE ASSETS場(chǎng)地使用權(quán)Right to the use of a site 工業(yè)產(chǎn)權(quán)及專有技術(shù)Industrial property right and patents 其他無形資產(chǎn)Otherintangibles 無形資產(chǎn)合計(jì)Total intangible assets 其它資產(chǎn)OTHER ASSETS 開辦費(fèi)Organization expenses 遞延投資損失Deferred investment籌建期間匯兌損失Exchange l

50、osses during organization period losses 遞延稅款借項(xiàng)Debit side of deferred tax 其他遞延支出Other deferred expenditures 待轉(zhuǎn)銷匯兌損益Prepaid and deferred exchange loss 其他遞延借款Debit side of other deferred 其他資產(chǎn)合計(jì)Total other Assets 資產(chǎn)總計(jì)TOTAL ASSETS 負(fù)債及所有者權(quán)LIABILITIES AND CAPITAL 流淌負(fù)債：CURRENT LIABILITIES 短期借款Short term loa

51、ns 應(yīng)付票據(jù)Notes payable 應(yīng)付帳款A(yù)ccounts payable 內(nèi)部往來Inter-company accounts 預(yù)收貨款I(lǐng)tems received in advance-supplies 應(yīng)付工資Accrued payroll 應(yīng)交稅金Taxes payable 應(yīng)付股利Dividends payable 其他應(yīng)付款Other payables 預(yù)提費(fèi)用Accrued expenses 職工獎(jiǎng)勵(lì)及福利費(fèi)用Bonus and welfare funds 一年內(nèi)到期的長(zhǎng)期負(fù)債Matured long term liabilities within a year 其他流淌

52、負(fù)債Other current liabilities 流淌負(fù)債合計(jì)Total current liabilities 長(zhǎng)期負(fù)債：LONG TERM LIABILITIES 長(zhǎng)期借款long term loans 應(yīng)付公司債Bonds payable 應(yīng)公司債溢價(jià)（折價(jià)）Premium on bonds payable（discount）一年以上的應(yīng)付款項(xiàng)Accounts payable over a year 長(zhǎng)期負(fù)債合計(jì)：Total long term liabilities 其他負(fù)債： OTHER LIABILITIES 籌建期間匯兌收益Exchange gains during org

53、anization period 遞延投資收益Deferred investment gains 遞延稅款貸項(xiàng)Credit side of deferred tax 其他遞延貸項(xiàng)Credit side of other tax 待轉(zhuǎn)銷匯兌收益Prepaid and deferred exchange profit 其他負(fù)債合計(jì)Total other liabilities 負(fù)債合計(jì)Total liabilities 所有者權(quán)益Investors equity 托付加工材料Materials processed on commission受托代銷商品Goods in consignment代管商品物資Good held in our custos 本年支付的進(jìn)口環(huán)節(jié)稅金Import