資產(chǎn)負(fù)債表中英文、中韓文對(duì)照

負(fù)債表：1assets11~12流淌資產(chǎn)currentassets111現(xiàn)金及約當(dāng)現(xiàn)金cashandcashequivalents1111庫(kù)存現(xiàn)金cashonhand1112零用金/周轉(zhuǎn)金pettycash/revolvingfunds1113銀行存款cashinbanks1116cashintransit1117約當(dāng)現(xiàn)金cashequivalents1118othercashandcashequivalents112short-terminvestment1121短期投資-short-terminvestments-stock1122短期投資-short-terminvestments-short-termnotesandbills1123短期投資-short-terminvestments-governmentbonds1124短期投資-short-terminvestments-beneficiarycertificates1125短期投資-short-terminvestments-corporatebonds1128短期投資-short-terminvestments-other1129allowanceforreductionofshort-terminvestmenttomarket113notesreceivable1131notesreceivable1132discountednotesreceivable1137-notesreceivable-relatedparties1138othernotesreceivable1139備抵呆帳－應(yīng)收票據(jù)allowanceforuncollec-tibleaccounts-notesreceivable114應(yīng)收帳款accountsreceivable1141應(yīng)收帳款accountsreceivable1142installmentaccountsreceivable1147-accountsreceivable-relatedparties1149allowanceforuncollec-tibleaccounts-accountsreceivable118otherreceivables1181forwardexchangecontractreceivable1182-forwardexchangecontractreceivable-foreigncurrencies1183discountonforwardex-changecontract1184應(yīng)收收益earnedrevenuereceivable1185incometaxrefundreceivable1187-otherreceivables-relatedparties1188-otherreceivables-other1189-allowanceforuncollec-tibleaccounts-otherreceivables121~122存貨inventories1211商品存貨merchandiseinventory1212寄銷商品consignedgoods1213在途商品goodsintransit1219備抵存貨跌價(jià)損失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄銷制成品consignedfinishedgoods1223by-products1224workinprocess1225委外加工workinprocess-outsourced1226rawmaterials1227物料supplies1228materialsandsuppliesintransit1229備抵存貨跌價(jià)損失allowanceforreductionofinventorytomarket125預(yù)付費(fèi)用prepaidexpenses1251prepaidpayroll1252prepaidrents1253prepaidinsurance1254officesupplies1255prepaidincometax1258otherprepaidexpenses126prepayments1261預(yù)付貨款prepaymentforpurchases1268其它預(yù)付款項(xiàng)otherprepayments128~129othercurrentassets1281VATpaid(orinputtax)1282excessVATpaid(oroverpaidVAT)1283temporarypayments1284paymentonbehalfofothers1285員工借支advancestoemployees1286refundabledeposits1287受限制存款certificateofdeposit-restricted1291deferredincometaxassets1292遞延兌換損失deferredforeignexchangelosses1293業(yè)主(股東)往來owners(stockholders)currentaccount1294currentaccountwithothers1298其它流淌資產(chǎn)-othercurrentassetsother13fundsandlong-terminvestments131funds1311redemptionfund(orsinkingfund)1312fundforimprovementandexpansion1313意外損失預(yù)備基金contingencyfund1314pensionfund1318其它基金otherfunds132long-terminvestments1321長(zhǎng)期股權(quán)投資long-termequityinvestments1322long-termbondinvestments1323long-termrealestatein-vestments1324cashsurrendervalueoflifeinsurance1328其它長(zhǎng)期投資otherlong-terminvestments1329allowanceforexcessofcostovermarketvalueoflong-terminvestments14~15property,plant,andequipment土地land1411land1418土地-land-revaluationincrementslandimprovements1421landimprovements1428-landimprovements-revaluationincrements1429-accumulateddepreciation-landimprovements143buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累積折舊-房屋及建物accumulateddepreciation-buildings144~146機(jī)(器)machineryandequipment1441機(jī)(器)具machinery1448機(jī)(器)具-machinery-revaluationincrements1449累積折舊-機(jī)(器)具accumulateddepreciation-machinery租賃資產(chǎn)leasedassets1511leasedassets1519累積折舊-租賃資產(chǎn)accumulateddepreciation-leasedassets租賃權(quán)益改進(jìn)leaseholdimprovements1521leaseholdimprovements1529累積折舊-accumulateddepreciation-leaseholdimprovements156constructioninprogressandprepaymentsforequipment1561constructioninprogress1562prepaymentforequipment158miscellaneousproperty,plant,andequipment1581miscellaneousproperty,plant,andequipment1588雜項(xiàng)固定資產(chǎn)-miscellaneousproperty,plant,andequipment-revaluationincrements1589累積折舊-accumulateddepreciation-miscellaneousproperty,plant,andequipment16遞耗資產(chǎn)depletableassets161遞耗資產(chǎn)depletableassets1611自然資源naturalresources1618-naturalresources-revaluationincrements1619-accumulateddepletion-naturalresources17無形資產(chǎn)intangibleassets商標(biāo)權(quán)trademarks1711trademarks專利權(quán)patents1721patents特許權(quán)franchise1731franchise著作權(quán)copyright1741copyright計(jì)算機(jī)軟件computersoftware1751computersoftwarecost商譽(yù)goodwill1761goodwill開辦費(fèi)organizationcosts1771開辦費(fèi)organizationcosts其它無形資產(chǎn)otherintangibles1781deferredpensioncosts1782leaseholdimprovements1788其它無形資產(chǎn)-otherintangibleassets-other18otherassets遞延資產(chǎn)deferredassets1811債券發(fā)行本錢deferredbondissuancecosts1812長(zhǎng)期預(yù)付租金long-termprepaidrent1813long-termprepaidinsurance1814deferredincometaxassets1815prepaidpensioncost1818otherdeferredassets閑置資產(chǎn)idleassets1821閑置資產(chǎn)idleassetslong-termnotesaccountsandoverduereceivables1841long-termnotesreceivable1842long-termaccountsreceivable1843催收帳款overduereceivables1847長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人long-termnotes,accountsandoverduereceivables-relatedparties1848otherlong-termreceivables1849備抵呆帳-長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables出租資產(chǎn)assetsleasedtoothers1851出租資產(chǎn)assetsleasedtoothers1858出租資產(chǎn)-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累積折舊-出租資產(chǎn)accumulateddepreciation-assetsleasedtoothers存出保證金refundabledeposit1861refundabledeposits188雜項(xiàng)資產(chǎn)miscellaneousassets1881certificateofdeposit-restricted1888雜項(xiàng)資產(chǎn)-其它miscellaneousassets-other2liabilities21~22currentliabilities211short-termborrowings(debt)2111銀行透支bankoverdraft2112銀行借款bankloan2114短期借款-short-termborrowings-owners2115短期借款-short-termborrowings-employees2117短期借款-short-termborrowings-relatedparties2118短期借款-short-termborrowings-other212short-termnotesandbillspayable2121commercialpaperpayable2122銀行承兌匯票bankacceptance2128othershort-termnotesandbillspayable2129discountonshort-termnotesandbillspayable213notespayable2131notespayable2137-notespayable-relatedparties2138othernotespayable214應(yīng)付帳款accountspayable2141應(yīng)付帳款accountspayable2147-accountspayable-relatedparties應(yīng)付所得稅incometaxespayable2161incometaxpayable應(yīng)付費(fèi)用accruedexpenses2171accruedpayroll2172accruedrentpayable2173應(yīng)付利息accruedinterestpayable2174應(yīng)付營(yíng)業(yè)稅accruedVATpayable2175應(yīng)付稅捐-其它accruedtaxespayable-other2178其它應(yīng)付費(fèi)用otheraccruedexpensespayable218~219otherpayables2181forwardexchangecontractpayable2182-forwardexchangecontractpayable-foreigncurrencies2183premiumonforwardexchangecontract2184應(yīng)付土地房屋款payablesonlandandbuildingpurchased2185應(yīng)付設(shè)備款Payablesonequipment2187-otherpayables-relatedparties2191dividendpayable2192應(yīng)付紅利bonuspayable2193應(yīng)付董監(jiān)事酬勞compensationpayabletodirectorsandsupervisors2198-otherpayables-other226advancereceipts2261預(yù)收貨款salesrevenuereceivedinadvance2262預(yù)收收入revenuereceivedinadvance2268otheradvancereceipts227一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債long-termliabilities-currentportion2271一年或一營(yíng)業(yè)周期內(nèi)到期公司債corporatebondspayable-currentportion2272long-termloanspayable-currentportion2273一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人long-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債otherlong-termlia-bilities-currentportion228~229othercurrentliabilities2281VATreceived(oroutputtax)2283temporaryreceipts2284代收款receiptsundercustody2285估量售后效勞/保固負(fù)債estimatedwarrantyliabilities2291deferredincometaxliabilities2292遞延兌換利益deferredforeignexchangegain2293業(yè)主(股東)ownerscurrentaccount2294currentaccountwithothers2298其它流淌負(fù)債-其它othercurrentliabilities-others23long-termliabilitiescorporatebondspayable2311corporatebondspayable2319應(yīng)付公司債溢(折)premium(discount)oncorporatebondspayable長(zhǎng)期借款long-termloanspayable2321long-termloanspayable-bank2324-long-termloanspayable-owners2325長(zhǎng)期借款-員工long-termloanspayable-employees2327-long-termloanspayable-relatedparties2328-long-termloanspayable-otherlong-termnotesandaccountspayable2331長(zhǎng)期應(yīng)付票據(jù)long-termnotespayable2332長(zhǎng)期應(yīng)付帳款long-termaccountspay-able2333long-termcapitalleaseliabilities2337-Long-termnotesandaccountspayablerelatedparties2338otherlong-termpayables估量應(yīng)付土地增值稅accruedliabilitiesforlandvalueincrementtax2341估量應(yīng)付土地增值稅estimatedaccruedlandvalueincrementaltaxpay-able應(yīng)計(jì)退休金負(fù)債accruedpensionliabilities2351accruedpensionliabilities238其它長(zhǎng)期負(fù)債otherlong-termliabilities2388其它長(zhǎng)期負(fù)債-其它otherlong-termliabilities-other28otherliabilities281遞延負(fù)債deferredliabilities2811deferredrevenue2814deferredincometaxliabilities2818otherdeferredliabilities286存入保證金depositsreceived2861guaranteedepositreceived288雜項(xiàng)負(fù)債miscellaneousliabilities2888-miscellaneousliabilities損益表：ITEMS產(chǎn)品銷售收入Sales其中：出口產(chǎn)品銷售收入Including：Exportsales減：銷售折扣與折讓Less：SalesdiscountsandallowancesNetsales減：產(chǎn)品銷售稅金Less：SalestaxCostofsales其中：出口產(chǎn)品銷售本錢Including：Costofexportsales產(chǎn)品銷售毛利GrossprofitLess：Sellingexpense治理費(fèi)用Generalandadministrativeexpense財(cái)務(wù)費(fèi)用Financialexpense減利息收入)IncludinInterestexpense(lessinterestincome)匯兌損失(減匯兌收益)Exchangeloss(lessexchangegain)產(chǎn)品銷售利潤(rùn)Incomefrommainoperation加：其他業(yè)務(wù)利潤(rùn)Add：Incomefromotheroperations營(yíng)業(yè)利潤(rùn)Operatingincome加：投資收益Add：InvestmentincomeNon-operatingincome減：營(yíng)業(yè)外支出Less：Non-operatingexpenseAdd：Adjustmenttoprioryear\”sincomeandexpense利潤(rùn)總額Incomebeforetax減：所得稅Less：IncometaxNETINCOME==納稅通知單==滯納金==對(duì)抗關(guān)稅報(bào)復(fù)關(guān)稅==分期付款==資產(chǎn)重組==引入外資==銀行存款 ==銀行本票( ) ==銀行匯票==信用證保證金 ==短期投資==短期投資跌價(jià)預(yù)備 ==應(yīng)收票據(jù) ==應(yīng)收股利==應(yīng)收利息 ==應(yīng)收賬款 ==其他應(yīng)收款==壞賬預(yù)備 ==預(yù)付賬款 ==應(yīng)收補(bǔ)貼款 ==物資選購(gòu)==低值易銷品==材料本錢差異==自制半成品==庫(kù)存商品==商品進(jìn)銷差價(jià) ==托付加工物資 ==托付代銷商品 ==受托代銷商品 ==存貨跌價(jià)預(yù)備==分期收款發(fā)出商品 ==待攤費(fèi)用 ==長(zhǎng)期股權(quán)投資 ==股票投資 ==長(zhǎng)期債權(quán)投資==債權(quán)投資 ==長(zhǎng)期投資減值預(yù)備 ==本金 ==減值預(yù)備 ==固定資產(chǎn) ==累計(jì)折舊==固定資產(chǎn)減值預(yù)備 ==工程物資==預(yù)付大型設(shè)備款 ==在建工程==在建工程減值預(yù)備 ==固定資產(chǎn)清理===短期借款 ==應(yīng)付票據(jù) ==應(yīng)付帳款==代銷商品款 ==應(yīng)付工資 ==應(yīng)付福利費(fèi)==應(yīng)付股利 ==應(yīng)繳稅金 ==其他應(yīng)交款==其他應(yīng)付款 ==預(yù)提費(fèi)用 ==長(zhǎng)期借款==應(yīng)付債券 ==債券面值 ==債券益加==債券折價(jià) ==實(shí)收資本〔股本〕 ==已歸還投資 ==資本公積 ==承受損益非現(xiàn)金資產(chǎn)預(yù)備==承受現(xiàn)金損贈(zèng) ==外幣資本折算差額 ==盈余公積==法定盈余公積 ==任意盈余公積法定公益金 =儲(chǔ)藏基金企業(yè)進(jìn)展基金 ==利潤(rùn)歸還投資 ==本年利潤(rùn) ==利潤(rùn)安排 ==應(yīng)負(fù)優(yōu)先股利==生產(chǎn)本錢 ==根本生產(chǎn)本錢 ==補(bǔ)助生產(chǎn)本錢==主營(yíng)業(yè)務(wù)本錢 ==財(cái)務(wù)費(fèi)用 ==以前年度損益調(diào)整 ==預(yù)期利益 ==增值稅 ==資產(chǎn)負(fù)債表1. ／現(xiàn)金2. ／應(yīng)收帳款3. ／預(yù)付帳款4. ／其他應(yīng)收款5. , ／待攤費(fèi)用6. ／存貨7. ／庫(kù)存商品8.／產(chǎn)成品9. ／生產(chǎn)本錢10. ／原材料11. ,, ／低值易耗品12. ／半成品13. ／流淌資產(chǎn)14.／固定資產(chǎn)