會計審計英語詞匯大全

{財務管理內部審計}會計審計英語詞匯大全38auditingstandards審計準則39auditorsdutyofcare審計（查帳）員的撫養(yǎng)責任40auditorsreport審計報告41authorityattachedtoISAs代理權附上到國際砂糖協(xié)定42automatedworkingpapers自動化了工作文件43baddebts壞賬44bank銀行45bankreconciliation銀行對賬單,余額調節(jié)表46beneficialinterests受益權47bestvalue最好的價值48businessrisk經營風險49cadburymitteecadbury委員會50cashcount現(xiàn)金盤點51cashsystem兌現(xiàn)系統(tǒng)52changesinnatureofengagement改變債務的性質上53chargesandmitments費用和評論54charities寬大55tomwallstom墻壁56chronologyofanaudit一審計的年代表57CISapplicationcontrolsCIS申請控制58CISenvironmentsstand-alonemicroputersCIS環(huán)境單機微型計算器59clientscreening委托人甄別60closelyconnected接近地連接61clubs俱樂部62municationsbetweenauditorsandmanagement通訊在審計（查帳）員和經營之間63municationsoninternalcontrol內部控制上的通訊64paniesact公司法65parativefinancialstatements比較財務報表66paratives比較的67petence能力68pilationengagement編輯債務69pleteness完整性70pletionoftheaudit審計的結束71pliancewithaccountingregulations符合～的作法會計規(guī)則72putersassistedaudittechniques（CAATs）計算器援助的審計技術（CAATs）73confidence信任74confidentiality保密性75confirmationofaccountsreceivable應收帳款的查證76conflictofinterest利益沖突77constructiveobligation建設的待付款78contingentasset或有資產79contingentliability或有負債80controlenvironment控制環(huán)境81controlprocedures控制程序82controlrisk控制風險83controversy論戰(zhàn)84corporategovernance公司治理,公司管制85correspondingfigures相應的計算86costofconversion轉換成本,加工成本87cost成本88courtesy優(yōu)待89creditors債權人90currentauditfiles本期審計檔案91databasemanagementsystem（DBMS）數(shù)據(jù)庫管理制度（數(shù)據(jù)管理系統(tǒng)）92dateofreport報告的日期93depreciation折舊,貶值94designofthesample樣品的設計95detectionrisk檢查風險96directverificationapproach直接核查法97directionaltesting方向的抽查98directorsemoluments董事酬金99directorsservecontracts董事服務合約100disagreementwithmanagement與經營的不一致101disclaimerofopinion拒絕表示意見102distributions分銷,分派103documentationofunderstandingandassessmentofcontrolrisk控制風險的協(xié)商和評定的文件編集104documentingtheauditprocess證明審計程序105duecare應有關注106dueskillandcare到期的技能和謹慎107economy經濟108education教育109effectiveness效用,效果110efficiency效益,效率111eligibility/ineligibility合格/無被選資格112emphasisofmatter物質的強調113engagementeconomics債務經濟學114engagementletter業(yè)務約定書115error差錯116evaluatingofresultsofauditprocedures審計手序的結果評估117examinations檢查118existence存在性119expectations期望差距120expectederror預期的錯誤121experience經驗122expert專家123externalaudit獨立審計124externalreviewreports外部的評論報告125fair公正126feenegotiation費談判127finalassessmentofcontrolrisk控制風險的確定評定128finalaudit期末審計129financialstatementassertions財政報告宣稱130financial財務131finishedgoods產成品132flowcharts流程圖133fraudanderror舞弊134fraud欺詐135fundamentalprinciples基本原理136generalCIScontrols一般的CIS控制137generalreportstomangement對（牛犬等的）疥癬的一般報告138goingconcernassumption持續(xù)經營假設139goingconcern持續(xù)經營140goodsonsaleorreturn貨物準許退貨買賣141goodwill商譽142governance統(tǒng)治143greenburymitteegreenbury委員會144guidanceforinternalauditors指導為內部審計員145hampelmitteehampel委員會146haphazardselection隨意選擇147hospitality款待148humanresources人力資源149IAPS1000inter-bankconfirmationproceduresIAPS1000在中間-銀行查證程序過程150IAPS1001CISenvironments-stand-alonemicroputersIAPS1001CIS環(huán)境-單機微型計算器151IAPS1002CISenvironments-on-lineputersystemsIAPS1002CIS環(huán)境-（與主機）聯(lián)機計算器系統(tǒng)152IAPS1003CISenvironments-databasesystemsIAPS1003CIS環(huán)境-數(shù)據(jù)庫系統(tǒng)153IAPS1005thespecialconsiderationsintheauditofsmallentities在小的個體審計中的IAPS1005特別的考慮154IAS2inventories信息家電2庫存155IAS10eventsafterthebalancesheetdate在平衡sheeet日期後面的信息家電10事件156IFACscodeofethicsforprofessionalaccountantsIFACs道德準則為職業(yè)會計師157inetax所得稅158iningauditors收入審計（查帳）員159independentestimate獨立的估計160ineligibleforappointment無被選資格的為任命161informationtechnology信息技術162inherentrisk固有風險163initialmunication簽署通訊164insurance保險165intangibles無形166integrity完整性167interimaudit中期審計168internalauditing內部審計169internalauditors內部審計師170internalcontrolevaluationquestionnaires（ICEQs）內部控制評價調查表171internalcontrolquestionnaires（ICQs）內部控制調查表172internalcontrolsystem內部控制系統(tǒng)173internalreviewassignment內部的評論轉讓174internationalauditandassurancestandardsboard（IAASB證標準登船（IAASB）175internationalauditingpracticestatements（IAPSs）國際的審計實務聲明（IAPSs）176internationalfederationofaccountants（IFACIFAC）177inventorysystem盤存制度178inventoryvaluation存貨估價179ISA230documentation文件編制180ISA240fraudanderror國際砂糖協(xié)定240欺詐和錯誤181ISA250considerationoflawandregulations法和規(guī)則的國際砂糖協(xié)定250考慮182Isa260municationsofauditmatterswiththosechargegovernance審計物質的國際砂糖協(xié)定260通訊由于那些索價統(tǒng)治183isa300planningisa300計劃編制184isa310knowledgeofthebusiness企業(yè)的isa310知識185isa320auditmateriality審計重要性186isa400accountingandinternalcontrolisa400會計和內部控制187isa402auditconsiderationsrelatingtoentitiesusingserviceorganisations與正在使用的個體有關的isa402個審計考慮服務組織188isa500auditevidence審計證據(jù)189isa501auditevidence-additionalconsiderationsforspecificitemsisa501個審計證據(jù)-補償為特殊條款190isa510externalconfirmationsisa510個外部的查證191isa520analyticalprocedures分析性程序192isa530auditsampling審計抽樣193isa540auditofaccountingestimates解釋估計的isa540審計194isa560subsequentevents期后事項195isa580managementrepresentations管理當局聲明書196isa610consideringtheworkofinternalauditingisa610以內部審計的工作看來197isa620usingtheworkofanexpertisa620使用專家的工作198isa700auditorsreportonfinancialstatements財務報表上的isa700帳）員的報告199isa710parativesisa710個比較的200isa720otherinformationindocumentscontainingauditedfinancialstatementsisa720證券包含audited財務報表的其他信息201isa910engagementtoreviewfinancialstatementsisa910債務復閱財務報表202isasandrssisas和rss203jointmonitoringunit連接檢驗單位204knowledgeoftheentitysbusiness個體的企業(yè)知識205lawandregulations法和規(guī)則206legalandregulations法定權利和規(guī)則207legalobligation法定義務,法定責任208levelsofassurance保險程度,保障水平209liability負債210limitationonscope審計范圍限制211limitationofaudit審計的提起訴訟的限期212limitationsofcontrolssystem控制系統(tǒng)的提起訴訟的限期213litigationandclaims訴訟和賠償214litigation訴訟215loans借款,貸款216longtermliabilities長期負債217lowballinglowballing218management管理219managementintegrity經營完整220managementrepresentationletter管理當局聲明書221marketing推銷,營銷,市場學222materialinconsistency決定性的前后矛盾223materialmisstatementsoffact重大誤報224materiality重要性225measurement計量226microputers微型計算器227modifiedreports變更報告228narrativenotes敘述證券229nature性質230negativeassurance消極保證231netrealizablevalue可實現(xiàn)凈值232non-currentassetregister非本期的財產登記233non-executivedirectors非執(zhí)行董事234non-samplingrisk非抽樣風險235non-statutoryaudits目標236objectivity客觀性237obligatingevent負有責任事件238obligatorydisclosure有拘束的揭示239obtainingwork獲得工作240occurrence出現(xiàn)241on-lineputersystems（與主機）聯(lián)機計算器系統(tǒng)242openingbalances期初余額243operationalaudits經營審計,作業(yè)審計244operationalworkplans操作上的工作計劃245opinionshopping意見購物246otherinformation其他的信息247outsourcinginternalaudit支援外包的內部核數(shù)248overallreviewoffinancialstatements財務報表的包括一切的評論249overduefees超儲未付費250overheadabsorption管理費用分配251periodicplan定期的計劃252permanentauditfiles永久審計檔案253personalrelationships個人的親屬關系254planning計劃編制255population抽樣總體256precision精密257prefacetoISAsandRSs國際砂糖協(xié)定的序文和債券附賣回交易258preliminaryassessmentofcontrolrisk控制風險的預備評定259prepayments預付款項260presentationanddisclosure提示和揭示261problemsofaccountingtreatment會計處理的問題262proceduralapproach程序上的靠近263procedures程序264proceduresafteracceptingnomination程序過程在接受提名之后265procurement采購266professionaldutyofconfidentiality保密的職業(yè)責任267projectionoferrors錯誤的規(guī)劃268provision備抵,準備269publicduty公共職責270publicinterest公眾利益271publicity宣傳272purchaseledger購貨分類賬273purchasesandexpensessystem買和費用系統(tǒng)274purchasescut-off買截止275putonenquiry詢價上的期貨買賣276qualifiedopinion保留意見277qualifyingdisclosure合格揭示278qualitativeaspectsoferrors錯誤的性質上的方面279randomselection隨機選擇280reasonableassurance合理保證281reassessingsamplingrisk再評價抽樣風險282reliability可靠性283remuneration報酬284reporttomanagement對經營的報告285reporting報告286researchanddevelopmentcosts研究和開發(fā)成本287reservationoftitle保留288reserves準備,儲備289revenueandcapitalexpenditure歲入和資本支出290review評論291reviewandcapitalexpenditure評論和資本支出292review評論293reviewengagement復閱債務294rights認股權295rightsandobligations認股權和待付款296rightstoinformation對信息的認股權297riskandmateriality風險和重要性298risk-basedapproach以風險為基礎的方式299romalpacaseromalpa個案300rotationofauditorappointments審計（查帳）員任命的循環(huán)301rulesofprofessionalconduct職業(yè)道德守則302salescut-off銷售截止303salessystem銷售（貨）制度304salestax銷售稅,營業(yè)稅305sales銷售,銷貨306samplesize樣本量307samplingrisk抽樣風險308samplingunits抽樣單位309scheduleofunadjustederrors未調整的錯誤表310scopeandobjectivesofinternalaudit內部核數(shù)的范圍和目標311segregationofduties職責劃分312serviceorganization服務組織313significantfluctuationsorunexpectedrelationships可重視的（市價）波動或不能預料的親屬關系315smallerentities比較小的個體316soletraders個體營業(yè)者317sourcesofknowledge知識的根源318specimenletteroninternalcontrol內部控制上的樣本證書319stakeholders賭款保存人320standardisedworkingpapers標準化工作文件321statement1:integrity,objectivityandindependence聲明1:完整，客觀性和獨立322statement2:theprofessionaldutyofconfidence聲明2:信任的職業(yè)責任323statement3:advertising,publicityandobtainingprofessionalwork聲明3:廣告法（學），宣傳和獲得專業(yè)性工作324statement5:changesinprofessionalappointment聲明5:在職業(yè)上的任命中的改變325statisticalsampling統(tǒng)計抽樣326statutoryaudit法定審計327statutorybooks法定卷冊328statutoryduty法定責任329stewardship總管的職務330strategicplan戰(zhàn)略性計劃331stratification分層332subsequentevents期后事項333substantiveprocedures實詞程序過程334substantivetests實質性測試335sufficientappropriateauditevidence充分的適當審計證據(jù)336summarisingerrorssummarising錯誤337sundryaccruals雜的應計項目338supervision監(jiān)督339supervisoryandmonitoringroles監(jiān)督的和檢驗角色340suppliersstatements供應商的聲明341systemandinternalcontrols系統(tǒng)和內部的控制342systematicselection系統(tǒng)選擇法343systems-basedapproach以系統(tǒng)為基礎的方式344tangiblenon-currentassets有形的非流動資產345tendering投標,清償346termsoftheengagement債務的條件347testsofcontrol控制的證人348theAGM周年大會349theboard委員會350threeEs三Es351timing定時352tolerableerror可容忍誤差353tradeaccountspayableandpurchases貿易應付帳款和買354tradeaccountspayablelisting貿易應付帳款掛牌355training培訓356treasury國庫,庫房357TRUE真實358turnbullmitteeturnbull委員會359ultravires越權360uncertainty不確定性361unduedependence未到（支付）期的未決362unqualifiedauditreport無條件的審計報告363unqualifiedreport無條件的報告364usingtheknowledge使用知識365usingtheworkofanexpert使用專家的工作366valuation計價，估價367valueformoney現(xiàn)金（交易）價格368voluntarydisclosure自愿披露369wagesandsalaries工資，薪金370wagessystem工資系統(tǒng)371workinprogress在產品372workingpapers工作底稿計詞匯中英對照一、資產assets1、流動資產currentassets111現(xiàn)金及約當現(xiàn)金cashandcashequivalents1111庫存現(xiàn)金cashonhand1112零用金/周轉金pettycash/revolvingfunds1113銀行存款cashinbanks1116在途現(xiàn)金cashintransit1117約當現(xiàn)金cashequivalents1118其它現(xiàn)金及約當現(xiàn)金othercashandcashequivalents112短期投資short-terminvestments1121短期投資-股票short-terminvestments-stock1122短期投資-短期票券short-terminvestments-short-termnotesandbills1123短期投資-政府債券short-terminvestments-governmentbonds1124短期投資-受益憑證short-terminvestments-beneficiarycertificates1125短期投資-公司債short-terminvestments-corporatebonds1128短期投資-其它short-terminvestments-other1129備抵短期投資跌價損失allowanceforreductionofshort-terminvestmenttomarket113應收票據(jù)notesreceivable1131應收票據(jù)notesreceivable1132應收票據(jù)貼現(xiàn)discountednotesreceivable1137應收票據(jù)-關系人notesreceivable-relatedparties1138其它應收票據(jù)othernotesreceivable1139備抵呆帳－應收票據(jù)allowanceforuncollec-tibleaccounts-notesreceivable114應收帳款accountsreceivable1141應收帳款accountsreceivable1142應收分期帳款installmentaccountsreceivable1147應收帳款-關系人accountsreceivable-relatedparties1149備抵呆帳－應收帳款allowanceforuncollec-tibleaccounts-accountsreceivable118其它應收款otherreceivables1181應收出售遠匯款forwardexchangecontractreceivable1182應收遠匯款-外幣forwardexchangecontractreceivable-foreigncurrencies1183買賣遠匯折價discountonforwardex-changecontract1184應收收益earnedrevenuereceivable1185應收退稅款inetaxrefundreceivable1187其它應收款-關系人otherreceivables-relatedparties1188其它應收款-其它otherreceivables-other1189備抵呆帳-其它應收款allowanceforuncollec-tibleaccounts-otherreceivables121~122存貨inventories1211商品存貨merchandiseinventory1212寄銷商品consignedgoods1213在途商品goodsintransit1219備抵存貨跌價損失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄銷制成品consignedfinishedgoods1223副產品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229備抵存貨跌價損失allowanceforreductionofinventorytomarket125預付費用prepaidexpenses1251預付薪資prepaidpayroll1252預付租金prepaidrents1253預付保險費prepaidinsurance1254用品盤存officesupplies1255預付所得稅prepaidinetax1258其它預付費用otherprepaidexpenses126預付款項prepayments1261預付貨款prepaymentforpurchases1268其它預付款項otherprepayments128~129其它流動資產othercurrentassets1281進項稅額VATpaid（orinputtax）1282留抵稅額excessVATpaid（oroverpaidVAT）1283暫付款temporarypayments1284代付款paymentonbehalfofothers1285員工借支advancestoemployees1286存出保證金refundabledeposits1287受限制存款certificateofdeposit-restricted1291遞延所得稅資產deferredinetaxassets1292遞延兌換損失deferredforeignexchangelosses1293業(yè)主（股東）往來owners^（stockholders^）currentaccount1294同業(yè)往來currentaccountwithothers1298其它流動資產-其它othercurrentassets-other2、基金及長期投資fundsandlong-terminvestments131基金funds1311償債基金redemptionfund（orsinkingfund）1312改良及擴充基金fundforimprovementandexpansion1313意外損失準備基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132長期投資long-terminvestments1321長期股權投資long-termequityinvestments1322長期債券投資long-termbondinvestments1323長期不動產投資long-termrealestatein-vestments1324人壽保險現(xiàn)金解約價值cashsurrendervalueoflifeinsurance1328其它長期投資otherlong-terminvestments1329備抵長期投資跌價損失allowanceforexcessofcostovermarketvalueoflong-terminvestments3、固定資產property,plant,andequipment141土地land1411土地land1418土地-重估增值land-revaluationincrements142土地改良物landimprovements1421土地改良物landimprovements1428土地改良物-重估增值landimprovements-revaluationincrements1429累積折舊-土地改良物accumulateddepreciation-landimprovements143房屋及建物buildings1431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（器）具及設備machineryandequipment1441機（器）具machinery1448機（器）具-重估增值machinery-revaluationincrements1449累積折舊-機（器）具accumulateddepreciation-machinery151租賃資產leasedassets1511租賃資產leasedassets1519累積折舊-租賃資產accumulateddepreciation-leasedassets152租賃權益改良leaseholdimprovements1521租賃權益改良leaseholdimprovements1529累積折舊-租賃權益改良accumulateddepreciation-leaseholdimprovements156未完工程及預付購置設備款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562預付購置設備款prepaymentforequipment158雜項固定資產miscellaneousproperty,plant,andequipment1581雜項固定資產miscellaneousproperty,plant,andequipment1588雜項固定資產-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589累積折舊-雜項固定資產accumulateddepreciation-miscellaneousproperty,plant,andequipment16遞耗資產depletableassets161遞耗資產depletableassets1611天然資源naturalresources1618天然資源-重估增值naturalresources-revaluationincrements1619累積折耗-天然資源accumulateddepletion-naturalresources17無形資產intangibleassets171商標權trademarks1711商標權trademarks172專利權patents1721專利權patents173特許權franchise1731特許權franchise174著作權copyright1741著作權copyright175計算機軟件putersoftware1751計算機軟件putersoftwarecost176商譽goodwill1761商譽goodwill177開辦費organizationcosts1771開辦費organizationcosts178其它無形資產otherintangibles1781遞延退休金成本deferredpensioncosts1782租賃權益改良leaseholdimprovements1788其它無形資產-其它otherintangibleassets-other18其它資產otherassets181遞延資產deferredassets1811債券發(fā)行成本deferredbondissuancecosts1812長期預付租金long-termprepaidrent1813長期預付保險費long-termprepaidinsurance1814遞延所得稅資產deferredinetaxassets1815預付退休金prepaidpensioncost1818其它遞延資產otherdeferredassets182閑置資產idleassets1821閑置資產idleassets184長期應收票據(jù)及款項與催收帳款long-termnotes,accountsandoverduereceivables1841長期應收票據(jù)long-termnotesreceivable1842長期應收帳款long-termaccountsreceivable1843催收帳款overduereceivables1847長期應收票據(jù)及款項與催收帳款-關系人long-termnotes,accountsandoverduereceivables-relatedparties1848其它長期應收款項otherlong-termreceivables1849備抵呆帳-長期應收票據(jù)及款項與催收帳款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables185出租資產assetsleasedtoothers1851出租資產assetsleasedtoothers1858出租資產-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累積折舊-出租資產accumulateddepreciation-assetsleasedtoothers186存出保證金refundabledeposit1861存出保證金refundabledeposits188雜項資產miscellaneousassets1881受限制存款certificateofdeposit-restricted1888雜項資產-其它miscellaneousassets-other二、負債liabilities21~22流動負債currentliabilities211短期借款short-termborrowings（debt）2111銀行透支bankoverdraft2112銀行借款bankloan2114短期借款-業(yè)主short-termborrowings-owners2115短期借款-員工short-termborrowings-employees2117短期借款-關系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other212應付短期票券short-termnotesandbillspayable2121應付商業(yè)本票mercialpaperpayable2122銀行承兌匯票bankacceptance2128其它應付短期票券othershort-termnotesandbillspayable2129應付短期票券折價discountonshort-termnotesandbillspayable213應付票據(jù)notespayable2131應付票據(jù)notespayable2137應付票據(jù)-關系人notespayable-relatedparties2138其它應付票據(jù)othernotespayable214應付帳款accountspayable2141應付帳款accountspayable2147應付帳款-關系人accountspayable-relatedparties216應付所得稅inetaxespayable2161應付所得稅inetaxpayable217應付費用accruedexpenses2171應付薪工accruedpayroll2172應付租金accruedrentpayable2173應付利息accruedinterestpayable2174應付營業(yè)稅accruedVATpayable2175應付稅捐-其它accruedtaxespayable-other2178其它應付費用otheraccruedexpensespayable218~219其它應付款otherpayables2181應付購入遠匯款forwardexchangecontractpayable2182應付遠匯款-外幣forwardexchangecontractpayable-foreigncurrencies2183買賣遠匯溢價premiumonforwardexchangecontract2184應付土地房屋款payablesonlandandbuildingpurchased2185應付設備款Payablesonequipment2187其它應付款-關系人otherpayables-relatedparties2191應付股利dividendpayable2192應付紅利bonuspayable2193應付董監(jiān)事酬勞pensationpayabletodirectorsandsupervisors2198其它應付款-其它otherpayables-other226預收款項advancereceipts2261預收貨款salesrevenuereceivedinadvance2262預收收入revenuereceivedinadvance2268其它預收款otheradvancereceipts227一年或一營業(yè)周期內到期長期負債long-termliabilities-currentportion2271一年或一營業(yè)周期內到期公司債corporatebondspayable-currentportion2272一年或一營業(yè)周期內到期長期借款long-termloanspayable-currentportion2273一年或一營業(yè)周期內到期長期應付票據(jù)及款項long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一營業(yè)周期內到期長期應付票據(jù)及款項-關系人long-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一營業(yè)周期內到期長期負債otherlong-termlia-bilities-currentportion228~229其它流動負債othercurrentliabilities2281銷項稅額VATreceived（oroutputtax）2283暫收款temporaryreceipts2284代收款receiptsundercustody2285估計售后服務/保固負債estimatedwarrantyliabilities2291遞延所得稅負債deferredinetaxliabilities2292遞延兌換利益deferredforeignexchangegain2293業(yè)主（股東）往來owners^currentaccount2294同業(yè)往來currentaccountwithothers2298其它流動負債-其它othercurrentliabilities-others23長期負債long-termliabilities231應付公司債corporatebondspayable2311應付公司債corporatebondspayable2319應付公司債溢（折）價premium（discount）oncorporatebondspayable232長期借款long-termloanspayable2321長期銀行借款long-termloanspayable-bank2324長期借款-業(yè)主long-termloanspayable-owners2325長期借款-員工long-termloanspayable-employees2327長期借款-關系人long-termloanspayable-relatedparties2328長期借款-其它long-termloanspayable-other233長期應付票據(jù)及款項long-termnotesandaccountspayable2331長期應付票據(jù)long-termnotespayable2332長期應付帳款long-termaccountspay-able2333長期應付租賃負債long-termcapitalleaseliabilities2337長期應付票據(jù)及款項-關系人Long-termnotesandaccountspayable-relatedparties2338其它長期應付款項otherlong-termpayables234估計應付土地增值稅accruedliabilitiesforlandvalueincrementtax2341估計應付土地增值稅estimatedaccruedlandvalueincrementaltaxpay-able235應計退休金負債accruedpensionliabilities2351應計退休金負債accruedpensionliabilities238其它長期負債otherlong-termliabilities2388其它長期負債-其它otherlong-termliabilities-other28其它負債otherliabilities281遞延負債deferredliabilities2811遞延收入deferredrevenue2814遞延所得稅負債deferredinetaxliabilities2818其它遞延負債otherdeferredliabilities286存入保證金depositsreceived2861存入保證金guaranteedepositreceived288雜項負債miscellaneousliabilities2888雜項負債-其它miscellaneousliabilities-other三、業(yè)主權益owners^equity31資本capital311資本（或股本）capital3111普通股股本capital-monstock3112特別股股本capital-preferredstock3113預收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedistributed3115資本capital32資本公積additionalpaid-incapital321股票溢價paid-incapitalinexcessofpar3211普通股股票溢價paid-incapitalinexcessofpar-monstock3212特別股股票溢價paid-incapitalinexcessofpar-preferredstock323資產重估增值準備capitalsurplusfromassetsrevaluation3231資產重估增值準備capitalsurplusfromassetsrevaluation324處分資產溢價公積capitalsurplusfromgainondisposalofassets3241處分資產溢價公積capitalsurplusfromgainondisposalofassets325合并公積capitalsurplusfrombusinessbination3251合并公積capitalsurplusfrombusinessbination326受贈公積donatedsurplus3261受贈公積donatedsurplus328其它資本公積otheradditionalpaid-incapital3281權益法長期股權投資資本公積additionalpaid-incapitalfrominvesteeunderequitymethod3282資本公積-庫藏股票交易additionalpaid-incapital-treasurystocktrans-actions33保留盈余（或累積虧損）retainedearnings（accumulateddeficit）331法定盈余公積legalreserve3311法定盈余公積legalreserve332特別盈余公積specialreserve3321意外損失準備contingencyreserve3322改良擴充準備improvementandexpansionreserve3323償債準備specialreserveforredemptionofliabilities3328其它特別盈余公積otherspecialreserve335未分配盈余（或累積虧損）retainedearnings-unappropriated（oraccumulateddeficit）3351累積盈虧accumulatedprofitorloss3352前期損益調整priorperiodadjustments3353本期損益netineorlossforcurrentperiod34權益調整equityadjustments341長期股權投資未實現(xiàn)跌價損失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments3411長期股權投資未實現(xiàn)跌價損失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments342累積換算調整數(shù)cumulativetranslationadjustment3421累積換算調整數(shù)cumulativetranslationadjustments343未認列為退休金成本之凈損失netlossnotrecognizedaspensioncost3431未認列為退休金成本之凈損失netlossnotrecognizedaspensioncosts35庫藏股treasurystock351庫藏股treasurystock3511庫藏股treasurystock36少數(shù)股權minorityinterest361少數(shù)股權minorityinterest3611少數(shù)股權minorityinterest四、損益類4營業(yè)收入operatingrevenue41銷貨收入salesrevenue411銷貨收入salesrevenue4111銷貨收入salesrevenue4112分期付款銷貨收入installmentsalesrevenue417銷貨退回salesreturn4171銷貨退回salesreturn419銷貨折讓salesallowances4191銷貨折讓salesdiscountsandallowances46勞務收入servicerevenue461勞務收入servicerevenue4611勞務收入servicerevenue47業(yè)務收入agencyrevenue471業(yè)務收入agencyrevenue4711業(yè)務收入agencyrevenue48其它營業(yè)收入otheroperatingrevenue488其它營業(yè)收入-其它otheroperatingrevenue4888其它營業(yè)收入-其它otheroperatingrevenue-other5營業(yè)成本operatingcosts51銷貨成本costofgoodssold511銷貨成本costofgoodssold5111銷貨成本costofgoodssold5112分期付款銷貨成本installmentcostofgoodssold512進貨purchases5121進貨purchases5122進貨費用purchaseexpenses5123進貨退出purchasereturns5124進貨折讓chargesonpurchasedmerchandise513進料materialspurchased5131進料materialpurchased5132進料費用chargesonpurchasedmaterial5133進料退出materialpurchasereturns5134進料折讓materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515~518制造費用manufacturingoverhead5151間接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies（expense）5154旅費travellingexpense,travel5155運費shippingexpenses,freight5156郵電費postage（expenses）5157修繕費repair（s）andmaintenance（expense）5158包裝費packingexpenses5161水電瓦斯費utilities（expense）5162保險費insurance（expense）5163加工費manufacturingoverhead-outsourced5166稅捐taxes5168折舊depreciationexpense5169各項耗竭及攤提variousamortization5172伙食費meal（expenses）5173職工福利employeebenefits/welfare5176訓練費training（expense）5177間接材料indirectmaterials5188其它制造費用othermanufacturingexpenses56勞務成本制ervicecosts561勞務成本servicecosts5611勞務成本servicecosts56勞務成本制ervicecosts561勞務成本servicecosts5611勞務成本servicecosts57業(yè)務成本gencycosts571業(yè)務成本agencycosts5711業(yè)務成本agencycosts58其它營業(yè)成本otheroperatingcosts588其它營業(yè)成本-其它otheroperatingcosts-other5888其它營業(yè)成本-其它otheroperatingcosts-other6營業(yè)費用operatingexpenses61推銷費用sellingexpenses615~618推銷費用sellingexpenses6151薪資支出payrollexpense6152租金支出rentexpense,rent6153文具用品officesupplies（expense）6154旅費travellingexpense,travel6155運費shippingexpenses,freight6156郵電費postage（expenses）6157修繕費repair（s）andmaintenance（expense）6159廣告費advertisementexpense,advertisement6161水電瓦斯費utilities（expense）6162保險費insurance（expense）6164交際費entertainment（expense）6165捐贈donation（expense）6166稅捐taxes6167呆帳損失lossonuncollectibleaccounts6168折舊depreciationexpense6169各項耗竭及攤提variousamortization6172伙食費meal（expenses）6173職工福利employeebenefits/welfare6175傭金支出mission（expense）6176訓練費training（expense）6188其它推銷費用othersellingexpenses62管理及總務費用general&administrativeexpenses625~628管理及總務費用general&administrativeexpenses6251薪資支出payrollexpense6252租金支出rentexpense,rent6253文具用品officesupplies6254旅費travellingexpense,travel6255運費shippingexpenses,freight6256郵電費postage（expenses）6257修繕費repair（s）andmaintenance（expense）6259廣告費advertisementexpense,advertisement6261水電瓦斯費utilities（expense）6262保險費insurance（expense）6264交際費entertainment（expense）6265捐贈donation（expense）6266稅捐taxes6267呆帳損失lossonuncollectibleaccounts6268折舊depreciationexpense6269各項耗竭及攤提variousamortization6271外銷損失lossonexportsales6272伙食費meal（expenses）6273職工福利employeebenefits/welfare6274研究發(fā)展費用researchanddevelopmentexpense6275傭金支出mission（expense）6276訓練費training（expense）6278勞務費professionalservicefees6288其它管理及總務費用othergeneralandadministrativeexpenses63研究發(fā)展費用researchanddevelopmentexpenses635~638研究發(fā)展費用researchanddevelopmentexpenses6351薪資支出payrollexpense6352租金支出rentexpense,rent6353文具用品officesupplies6354旅費travellingexpense,travel6355運費shippingexpenses,freight6356郵電費posta