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一、资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents ′100901 外埠存款 Other city Cash in bank ′100902 银行本票 Cashier′s cheque ′100903 银行汇票 Bank draft ′100904 信用卡 Credit card ′100905 信用证保证金 L/C Guarantee deposits ′100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments ′110101 股票 Short-term investments - stock ′110102 债券 Short-term investments - corporate bonds ′110103 基金 Short-term investments - corporate funds ′110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks ′140101 股票投资 Investment on stocks ′140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds ′140201 债券投资 Investment on bonds ′140202 其他债权投资 Other investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor′s rights investment depreciation reserves 1431 委托贷款 Entrust loans ′143101 本金 Principal ′143102 利息 Interest ′143103 减值准备 Depreciation reserves 1501 固定资产 Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 1502 累计折旧 Accumulated depreciation 1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 1601 工程物资 Project goods and material ′160101 专用材料 Special-purpose material ′160102 专用设备 Special-purpose equipment ′160103 预付大型设备款 Prepayments for equipment ′160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets 1801 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income ′191101待处理流动资产损溢 Wait deal intangible assets loss or income ′191102待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liability 短期负债 Current liability 2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable ′217101 应交增值税 value added tax payable ′21710101 进项税额 Withholdings on VAT ′21710102 已交税金 Paying tax ′21710103 转出未交增值税 Unpaid VAT changeover ′21710104 减免税款 Tax deduction ′21710105 销项税额 Substituted money on VAT ′21710106 出口退税 Tax reimbursement for export ′21710107 进项税额转出 Changeover withnoldings on VAT ′21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax ′21710109 转出多交增值税 Overpaid VAT changeover ′21710110 未交增值税 Unpaid VAT ′217102 应交营业税 Business tax payable ′217103 应交消费税 Consumption tax payable ′217104 应交资源税 Resources tax payable ′217105 应交所得税 Income tax payable ′217106 应交土地增值税 Increment tax on land value payable ′217107 应交城市维护建设税 Tax for maintaining and building cities payable ′217108 应交房产税 Housing property tax payable ′217109 应交土地使用税 Tenure tax payable ′217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable ′217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance 其他负债 Other liabilities 2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 2301 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable ′231101 债券面值 Face value, Par value ′231102 债券溢价 Premium on bonds ′231103 债券折价 Discount on bonds ′231104 应计利息 Accrued interest 2321 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes 三、所有者权益类 OWNERS′ EQUITY 资本 Capita 3101 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock 3103 已归还投资 Investment Returned 公积 3111 资本公积 Capital reserve ′311101 资本(或股本)溢价 Cpital(or Stock) premium ′311102 接受捐赠非现金资产准备 Receive non-cash donate reserve ′311103 股权投资准备 Stock right investment reserves ′311105 拨款转入 Allocate sums changeover in ′311106 外币资本折算差额 Foreign currency capital ′311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves ′312101 法定盈余公积 Legal surplus ′312102 任意盈余公积 Free surplus reserves ′312103 法定公益金 Legal public welfare fund ′312104 储备基金 Reserve fund ′312105 企业发展基金 Enterprise expension fund ′312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits 3131 本年利润 Current year profits 3141 利润分配 Profit distribution ′314101 其他转入 Other chengeover in ′314102 提取法定盈余公积 Withdrawal legal surplus ′314103 提取法定公益金 Withdrawal legal public welfare funds ′314104 提取储备基金 Withdrawal reserve fund ′314105 提取企业发展基金 Withdrawal reserve for business expansion ′314106 提取职工奖励及福利基金 Withdrawal staff and workers′ bonus and welfare fund ′314107 利润归还投资 Profits capitalizad on return of investment ′314108 应付优先股股利 Preferred Stock dividends payable ′314109 提取任意盈余公积 Withdrawal other common accumulation fund ′314110 应付普通股股利 Common Stock dividends payable ′314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) ′314115 未分配利润 Undistributed profit 四、成本类 Cost 4101 生产成本 Cost of manufacture ′410101 基本生产成本 Base cost of manufacture ′410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturing overhead 材料费 Materials 管理人员工资 Executive Salaries 奖金 Wages 退职金 Retirement allowance 补贴 Bonus 外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费 Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent 管理费 Maintenance 车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗 Article of consumption 劳动保护费 Labor protection fees 季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs 五、损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME 5101 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Service revenue 5102 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售包装物出租 Wrappage lease 出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax 其他收入 Other revenue 5201 投资收益 Investment income 短期投资收益 Current investment income 长期投资收益 Long-term investment income 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue 国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidize revenue 5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cash deal income 现金溢余 Cash overage 处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income 支出 Outlay 业务支出 Revenue charges 5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service 5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 Consumption tax 城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax 土地增值税 Increment tax on land value 5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale 其他劳务成本 Other cost of service 其他业务税金及附加费 Other tax and associate charge 费用 Expenses 5501 营业费用 Operating expenses 代销手续费 Consignment commission charge 运杂费 Transpotation 保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees 5502 管理费用 Adminisstrative expenses 职工工资 Staff Salaries 修理费 Repair charge 低值易耗摊销 Article of consumption 办公费 Office allowance 差旅费 Travelling expense 工会经费 Labour union expenditure 研究与开发费 Research and development expense 福利费 Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费 Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees 矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees 房产税 Housing property tax 车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax 印花税 Stamp tax 5503 财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble 各项专门借款费用 Special-borrowing cost 5601 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay 减值准备金 Depreciation reserves 非常损失 Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 5701 所得税 Income tax 以前年度损益调整 Prior year income adjustment balance between benefit and cost 收益与成本的平衡 balance sheet 资产负债表 balance sheet date 资产负债表日 balance sheet liability method 资产负债表负责法 bank overdrafts 银行透支 basic earnings per share 基本每股收益 beginning of the period 期初 benchmark treatments 基准处理方法 beneficiary 受益人 best estimate 最佳估计 bid bonds 投标保函 bid price 出价 bills 帐单 binding sale agreement 约束性销售协议 board of directors 董事会 bonus 奖金；红利 bonus issue 红股 bonus plan 奖金计划 borrowing agreements 借款协议 borrowing cost 借款成本 bottom-up test 由下而上测试 branch 分支机构 brand name 商标名称 brokerage 经纪人佣金；经纪人业务 business combination 企业合并 business combination which is an acquisition 购买式企业合并 business segment 业务分部 buy back 回购 buying segment 采购分部 call option 看涨期权、买入期权 callable 可赎回的 callable debt 可赎回债券 cap （利率）上限 capital 资本 capital approach 资本法 capital asset pricing model 资本资产定价模型 capital commitment 资本承诺 capital contributions 资本投入 capital gain 资本利得 capital maintenance 资本保全 capital transactions 资本交易 capitalisation 资本化 capitalization issues 资本化发行 capitalization rate 资本化比率 carry forward 结转后期 carry forward of unused tax credit 未利用的税款抵减结转后期 carry forward of unused tax losses 未利用的可抵扣（应税利润额的）亏损结转后期 carrying amount 账面金额 carrying back a tax loss 可抵扣（应税利润额的）亏损抵前 cash 现金 cash basis 收付实现制 cash equivalents 现金等价物 cash flow 现金流量 cash flow risk 现金流量风险 cash flow statements 现金流量表 cash generating unit 现金产出单元 cash in banks 银行存款 cash inflow 现金流入 cash on hand 库存现金 cash outflow 现金流出 certificates of deposit 存单 changes in accounting policies 会计政策变更 changes in financial position 财务状况变动 charge against 借记；计入 chief executive officer 首席执行官，行政总裁，总经理 class of assets 资产类别 classification 分类，归类 clearing house 清算所 closing rate 期末汇率 collateral 抵押品 collateralised borrowing 抵押借款 collectability 可收回性 collection cost 收帐费用 combination of shares 并股 combine 合并 combined entity 合并实体 combined result 合并经营结果 combining and segmenting construction contract 合并和分立的建造合同 combining enterprise 参与合并的企业 commission 佣金 commitment 承诺 commitment fee 承诺费，承约费 commodity contract 商品合同 commodity future contract 商品期货合同 commodity-based contract 以商品为基础的合同 common share 普通股 comparability 可比性 comparable uncontrolled price method 不加控制的可比价格法 comparative period 比较期限 compensated absences 带薪缺勤 compensation 补偿，报酬 compound instrument 复合金融工具 computer software 计算机软件 concentration of credit risk 信用风险集中 concentration of risk 风险集中 consideration 对价 consistency 一致性 consolidated balance sheet 合并资产负债表 consolidated financial statements 合并财务报表 consolidated group 合并集团 consolidated income statement 合并收益表 consolidation 合并 consolidation of shares 并股 consolidation procedure 合并程序 constant rate of return 固定回报率 construction contract 建造合同 construction overhead 施工间接费用 constructive obligation 推定义务 consumable 易耗品 contingencies 或有事项 contingent asset 或有资产 contingent commitments 或有承诺 contingent gains 或有利得 contingent liabilities 或有负债 contingent losses 或有损失 contingent rental 或有租金 contingent issuable shares 或有可发行股 contract 合同，合约 contractor 承包商 contractual obligation 合同义务 contractual provision 合同条款 contractual right 合同权利 contribute 注资，出资 contribution 出资，提存金 control 控制 convention 惯例 conversion option 转换期权 conversion right 转换权 convert 转换 convertible 可转换 convertible bonds 可转换债券 copyright 版权 corporate assets 总部资产 corridor 区间 cost 成本 cost method 成本法 cost of acquisition 购买成本，收买成本，购并成本 cost of an investment 投资成本 cost of conversion 加工成本，转换成本 cost of disposal 处置成本 cost of goods sold 销货成本 cost of inventorise 存货成本 cost of labor 人工成本 cost of purchase 采购成本 cost of sales 销售成本 cost of sales method 销售成本法 cost recovery approach 成本收回法 cost saving 成本节省 cost-plus contract 成本加成合同 cost-plus method 成本加成法 cost of acquisition 购买成本 cost of meterial 材料成本 cost of registering 注册费用 cost to complete 完工尚需发生的成本 counterparty 对应方 credit 贷记；贷项 credit facilities 信用便利 credit risk 信用风险 credit term 赊销期限 creditor 债权人 creditworthiness 信用可靠度 cumulative preference dividends 累计优先股股利 cumulative preferred share 累计优先股 currency risk 货币风险 currency swap 货币互换 currency translation differences 货币折算差额 current and expected profitability 当期和预期盈利能力 current assets 流动资产 current cost 现行成本 current cost approach 现行成本法 current cost financial statements 现行成本财务报表 current interest rate 现行利率 current investments 短期投资 current liabilities 流动负债 current obligation 现时义务 curre

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