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1、中英文资产负债表 资 产 ASSETS 流动资产： CURRENT ASSETS： 现 金 Cash on hand 银行存款 Cash in bank 有价证券 Marketable securities 应收票据 Notes receivable 应收账款 Accounts receivable 减：坏账准备 Less：Provision for bad
2、debts 预付帐款 Advances to suppliers 其它应收款 Other receivables 待摊费用 Deferred and prepaid expenses 存 货 Inventories 减：存货变现损失准备 Less：Provision for loss on realization of inventories 一年内到期的长期投资 Long-term investments maturing within one year 其它流动资产
3、 Other current assets 流动资产合计 Total current assets 长期投资： LONG TERM INVESTMENTS 一年以上的应收款项 Receivables collectable after one year 固定资产： FIXED ASSETS： 固定资产原价 Fixed assets-cost 减：累计折旧 Less：Accumulated depreciation 固定资产净值 Fixed a
4、ssets-net value 固定资产清理 Disposal of fixed assets 在建工程： CONSTRUCTION IN PROGRESS 无形资产： INTANGIBLE ASSETS： 场地使用权 Land occupancy right 工业产权及专有技术 Industry property rights and proprietary technology 其它无形资产 Other intangible assets 无形资产合计
5、 Total intangibles assets： 其它资产： OTHER ASSETS： 开 办 费 Organization expenses 筹建期间汇兑损失 Exchange loss during start-up period 递延投资损失 Deferred loss on invest 递延税款借项 Deferred taxes debt 其它递延支出 Other deferred expense 待转销汇兑损失 Unamortized e
6、xchanges loss 负债及所有者权益 LIABILITIES AND OWNER'S EQUITY 流动负债： CURRENT LIABILITIES： 短期借款 Short-term loans 应付票据 Notes payable 应付账款 Accounts payable 应付工资 Accrued payroll 应交税金 Taxes payable 应付股利 Dividends payable 预收货款
7、 Advances from customers 其它应付款 Other payables 预提费用 Accrued expense 职工奖励及福利基金 Staff and worker's bonus and welfare fund 一年内到期的长期负债 Long-term liabilities due within one year 其它流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期负债： L
8、ONG-TERM LIABILITIES： 长期借款 Long-term loans 应付公司债 Dividends payable 应付公司债溢价（折价） Premium(discount)on debentures payable 一年以上的应付款项 Payables due after one year 长期负债合计 Total long-term liabilities 其它负债： OTHER LIABILITIES 筹建期间汇兑收益 Exchange gain during start-up per
9、iod 递延投资收益 Deferred gain on investments 递延税款贷项 Deferred tax credits 其它递延贷项 Other deferred credits 待转销汇兑收益 Unamortized exchange gain 其它负债合计 Total other liabilities 负债合计 Total liabilities 所有者权益： OWNER'S EQUITY 资本总额 Registered capital (货币名称及金额curren
10、cy and amount___) 实收资本 Paid-in capital (非人民币资本期末金额amount of non-RMB currency at end of period___) 其中： 中方投资 Chinese investments(非人民币资本期末金额amount of non-RMB currency at end of period___) 外方投资 Foreign investments(非人民币资本期末金额amount of non-RMB currency at end of period___) 减：已归还投资 Less：Investme
11、nts returned 资本公积 Capital surplus 储备基金 Reserve fund 企业发展基金 Enterprise expansion fund 利润归还投资 Profit capitalized on return of investments 本年利润 Current year net income 未分配利润 Undistributed profit 所有者权益总计 Total owner's equity 负债及所有者权益总计 TOTAL LIABIL
12、ITIES AND OWNER'S EQUITY 现金 Cash in hand 银行存款 Cash in bank 其它货币资金-外埠存款Other monetary assets - cash in other cities 其它货币资金-银行本票 Other monetary assets - cashier‘s check 其它货币资金-银行汇票 Other monetary assets - bank draft 其它货币资金-信用卡 Other monetary assets - credit cards 其它货币资金-信用证保证金 Other monet
13、ary assets - L/C deposit 其它货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其它投资 Investments - Short term - others 短期投资跌价准备 Provision for short-ter
14、m investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其它股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investment - bonds 长期债券投资-其它债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable
15、应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其它应收款 Other debtors 坏帐准备- 其它应收款 Provision for doubtful debts - other debtors 其它流动资产 Other current assets 物资采购 Pur
16、chase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consume 材料成本差异 Material cost difference 自制半成品 Self-manufactured goods 库存商品 Finished goods 商品进销差价 Difference between purchase & sales of commodities 委托加工物资 Consigned processing material 委托代销商品 Consignment-out 受托代销商品 Cons
17、ignment-in 分期收款发出商品 Goods on instatement sales 存货跌价准备 Provision for obsolete stocks 待摊费用 Prepaid expenses 待处理流动资产损益 Unsettled G/L on current assets 待处理固定资产损益 Unsettled G/L on fixed assets 委托贷款-本金 Consignment loan - principle 委托贷款-利息 Consignment loan - interest 委托贷款-减值准备 Consignment l
18、oan - provision 固定资产-房屋建筑物 Fixed assets - Buildings 固定资产-机器设备 Fixed assets - Plant and machinery 固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备 Fixed assets - Automobiles 累计折旧 Accumulated depreciation 固定资产减值准备 Impairment of fixed assets 工程物资-专用材料
19、Project material - specific materials 工程物资-专用设备 Project material - specific equipment 工程物资-预付大型设备款 Project material - prepaid for equipment 工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程减值准备 Impairment of construction in progress
20、 固定资产清理 Disposal of fixed assets 无形资产-专利权 Intangible assets - patent 无形资产-非专利技术 Intangible assets - industrial property and know-how 无形资产-商标权 Intangible assets - trademark rights 无形资产-土地使用权 Intangible assets - land use rights 无形资产-商誉 Intangible assets - goodwill 无形资产减值准备 Impairment of i
21、ntangible assets 长期待摊费用 Deferred assets 未确认融资费用 Unrecognized finance fees 其它长期资产 Other long term assets 递延税款借项 Deferred assets debits 应付票据 Notes payable 应付帐款 Trade creditors 预收帐款 Advances from customers 代销商品款 Consignment-in payables 其它应交款 Other payable to government 其它应付款 Other c
22、reditors 应付股利 Proposed dividends 待转资产价值 Donated assets 预计负债 Accrued liabilities 应付短期债券 Short-term debentures payable 其它流动负债 Other current liabilities 预提费用 Accrued expenses 应付工资 Payroll payable 应付福利费 Welfare payable 短期借款-抵押借款 Bank loans - Short term - pledged 短期借款-信用借款 Bank loans
23、 Short term - credit 短期借款-担保借款 Bank loans - Short term - guaranteed 一年内到期长期借款 Long term loans due within one year 一年内到期长期应付款 Long term payable due within one year 长期借款 Bank loans - Long term 应付债券-债券面值 Bond payable - Par value 应付债券-债券溢价 Bond payable - Excess 应付债券-债券折价 Bond payable - Di
24、scount 应付债券-应计利息 Bond payable - Accrued interest 长期应付款 Long term payable 专项应付款 Specific payable 其它长期负债 Other long term liabilities 应交税金-所得税 Tax payable - income tax 应交税金-增值税 Tax payable - VAT 应交税金-营业税 Tax payable - business tax 应交税金-消费税 Tax payable - consumable tax 应交税金-其它 Tax paya
25、ble - others 递延税款贷项 Deferred taxation credit 股本 Share capital 已归还投资 Investment returned 利润分配-其它转入 Profit appropriation - other transfer in 利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 利润分配-提取储备基金 Profit app
26、ropriation - reserve fund 利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 利润分配-利润归还投资 Profit appropriation - return investment by profit 利润分配-应付优先股股利 Profit appropriation - preference shares dividends 利润分
27、配-提取任意盈余公积 Profit appropriation - other surplus reserve 利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 期初未分配利润 Retained earnings, beginning of the year 资本公积-股本溢价 Capital surplus - share premiu
28、m 资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 资本公积-接受现金捐赠 Capital surplus - cash donation 资本公积-股权投资准备 Capital surplus - investment reserve 资本公积-拨款转入 Capital surplus - subsidiary 资本公积-外币资本折算差额 Capital surplus - foreign currency translation 资本公积-其它 Capital surplus - others 盈余公积-法
29、定盈余公积金 Surplus reserve - statutory surplus reserve 盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 盈余公积-储备基金 Surplus reserve - reserve fund 盈余公积-企业发展基金 Surplus reserve - enterprise development fund 盈余公积-利润归还投资 Surplus reserve - re
30、turn investment by investment 主营业务收入 Sales 主营业务成本 Cost of sales 主营业务税金及附加 Sales tax 营业费用 Operating expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 投资收益 Investment income 其它业务收入 Other operating income 营业外收入 Non-operating income 补贴收入 Subsidy income 其它业务支
31、出 Other operating expenses 营业外支出 Non-operating expenses 所得税 Income tax 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 其它货币资金 Other cash and cash equivalents '100901
32、 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 - c
33、orporate bonds '110103 基金 Short-term investments - corporate funds '110110 其它 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 receivab
34、le 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其它应收款 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 Wrapp
35、age 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
36、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 '14010
37、1 股票投资 Investment on stocks '140102 其它股权投资 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 其它债权投资 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 rese
38、rves 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 a
39、nd 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 Speci
40、al-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
41、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 Pa
42、tent 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 int
43、angible assets loss or income '191102待处理固定资产损溢 Wait deal fixed assets loss or income (海归论坛 ) 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 21
44、41 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
45、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 Bu
46、siness 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 '21710
47、9 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 其它应交款 Other fund in conformity with paying 2181 其它应付款 Other payables 2191 预提费用 Drawing expense in advance 其它负债 Other liabilities 2201 待转资产价值
48、 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 Premiu
49、m 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 (海归论坛 ) 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
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