一、資產(chǎn)類流動資產(chǎn)Current貨幣資金equivalents現(xiàn)金銀行存款Cashinbank1009其他貨幣資cashequivalents外存款cityCashin銀本票銀匯票Bankdraft信卡Credit信證保證金L/CGuarantee存投資款1101短投資Short-term股票Short-term-債券Short-term-corporate基金Short-term-corporate其他Short-term-1102短投資跌價備fallingpricereserves應(yīng)收款A(yù)ccount1111應(yīng)收票receivable銀行承兌匯商業(yè)承兌匯應(yīng)收股利Dividend應(yīng)收利息Interestreceivable1131應(yīng)賬款A(yù)ccount1133其應(yīng)收款receivable1141壞準備reserves1151預(yù)賬款money1161應(yīng)補貼款deficitsubsidiesofreceivable庫存資產(chǎn)Inventories1201物資采購Supplies1211原料materials1221包裝物Wrappage低值易耗品Low-valueconsumptiongoods材料成本差Materials1241自制半成品庫存商品goods商品進銷差Differencesandsellingprice1251委托加工物inprocess-1261委托代銷商Trustsellthegoodscommissionbasis1271受托代銷商andsellthegoodscommissionbasis1281存貨跌價準fallingprice1291分期收款發(fā)商品Collectmoneyandsendoutthegoodsbystages1301待攤費用Deferred長期投資investment1401長期股權(quán)投股投資Investment其股權(quán)投資investmentstocks1402長期債權(quán)投債投資Investment其債權(quán)投資investment1421長期投資減準備Long-termdepreciation股權(quán)投資減準備Stockrights債權(quán)投資減準備rightsdepreciation1431委托貸款loans本Principal利Interest減準備Depreciationreserves1501固定資產(chǎn)Fixed房屋建筑物Structure機器設(shè)備equipment運輸設(shè)備facilities工具器具1502累計折舊Accumulated1505固定資產(chǎn)減準備assetsdepreciation房屋、建筑減值準備reserves機器設(shè)備減準備Machinery1601工程物資Projectgoods專材料專設(shè)備預(yù)大型設(shè)備款forequipment為產(chǎn)準備的工及器具andforfabricate1603在建工程安裝工程works在安裝設(shè)備技術(shù)改造工Technicalinnovationproject大修理工程overhaulproject1605在建工程減準備Construction-in-processdepreciationreserves1701固定資產(chǎn)清Liquidationoffixed1801無形資產(chǎn)專利權(quán)Patents非專利技術(shù)商標權(quán)Trade著作權(quán)Copyrights土地使用權(quán)Tenure商譽Goodwill1805無形資產(chǎn)減準備Assets專利權(quán)減值備商標權(quán)減值備1815未確認融資用charges待處理財產(chǎn)溢assetslossincome1901長期待攤費deferredprepaidexpenses1911待理財產(chǎn)損Waitdealassetslossincome待理流動資產(chǎn)損溢Waitintangiblelossincome待理固定資產(chǎn)損溢Waitassetslossincome二、負債類短期負債Currentliability2101短期借款borrowing2111應(yīng)付據(jù)Notespayable銀行承兌匯商業(yè)承兌匯2121應(yīng)付賬款A(yù)ccount2131預(yù)收賬款received2141代銷商品款Proxyrevenue2151應(yīng)付工資Accrued2153應(yīng)付福利費2161應(yīng)付股利Dividendspayable2171應(yīng)交稅金應(yīng)增值稅addedtaxpayable'21710101進項稅額onVAT'21710102已交稅金tax'21710103轉(zhuǎn)出未交值稅UnpaidVATchangeover'21710104減免稅款Taxdeduction'21710105銷項稅額VAT'21710106出口退稅Taxreimbursementfor'21710107進項稅額出withnoldingsonVAT'21710108出口抵減銷產(chǎn)品應(yīng)稅額domestic'21710109轉(zhuǎn)出多交值稅VAT'21710110未交增值稅UnpaidVAT應(yīng)營業(yè)稅Business應(yīng)消費稅Consumptiontax應(yīng)資源稅應(yīng)所得稅Incometaxpayable應(yīng)土地增值稅Incrementonlandvaluepayable應(yīng)城市維護建稅Taxformaintainingandbuilding應(yīng)房產(chǎn)稅propertytaxpayable應(yīng)土地使用稅Tenure應(yīng)交船使用稅andusageplatetax(VVULPT)應(yīng)交個所得稅taxpayable2176其他應(yīng)交款Otherfundinconformitywith2181其他應(yīng)付款Otherpayables2191預(yù)提費用Drawingexpensein其他負債Other2201待轉(zhuǎn)資產(chǎn)價Pendingchangeroverassets2211預(yù)負債長期負債Liabilities2301長期借款Long-term一年內(nèi)到期長期借款Long-termloansduewithinyear一年后到期長期借款Long-termloansdueoveroneyear2311應(yīng)債券債券值value,債券價Premiumon債券價Discount應(yīng)計息2321長期應(yīng)付款Long-termaccountpayable應(yīng)付融資租款A(yù)ccruedfinancial一年內(nèi)到期長期應(yīng)付Long-termaccountpayablewithin一年后到期長期應(yīng)付Long-termaccountpayableoverone2331專項應(yīng)付款一年內(nèi)到期專項應(yīng)付Long-termspecialpayablewithin一年后到期專項應(yīng)付Long-termspecialpayableoneyear2341遞延稅款taxes三、所有者益類EQUITY資本3101實收資本或股本)Paid-up實收資本Paicl-up實收股本3103已歸還投資Investment公積3111資本積資本或股本)溢價Cpital(orStock)premium接受捐非現(xiàn)金資產(chǎn)備Receive股權(quán)投準備Stock撥款轉(zhuǎn)Allocatesumsin外幣資折算差額capital其他資公積Othercapitalreserve3121盈余公積法盈余公積Legal任盈余公積Freereserves法公益金welfare儲基金fund企發(fā)展基金expension利歸還投資capitalizadon利潤Profits3131本年利潤3141利潤分配Profitdistribution其轉(zhuǎn)入chengeoverin提法定盈余公Withdrawallegal提法定公益金Withdrawalpublicwelfare提儲備基金reservefund提企業(yè)發(fā)展基Withdrawalforexpansion提職工獎勵及利基金staffbonuswelfare利歸還投資capitalizadon應(yīng)優(yōu)先股股利dividends提任意盈余公Withdrawalaccumulationfund應(yīng)付通股股利Common轉(zhuǎn)作資(或股本)的普通股股CommonStockchangeassets(or未分利潤profit四、成本類Cost4101生產(chǎn)成本Costofmanufacture基生產(chǎn)成本Basecostofmanufacture輔生產(chǎn)成本costofmanufacture4105制造費用overhead材料費Materials管理人員工ExecutiveSalaries獎金Wages退職金Retirementallowance補貼Bonus外保勞務(wù)費Outsourcingfee福利費Employeebenefits/welfare會議費Coferemce加班餐費duties市內(nèi)交通費traveling通訊費Correspondence電話費Correspondence水電取暖費andSteam稅費Taxesanddues租賃費Rent管理費車輛維護費Vehicles油料費Vehiclesmaintenance培訓(xùn)費Educationtraining接待費圖書、印刷運費Transpotation保險費Insurance支付手續(xù)費雜費折舊費expense機物料消耗Articleof勞動保護費Laborprotection季節(jié)性停工失cessation4107勞務(wù)成本五、損益類Profitand收入業(yè)務(wù)收入OPERATINGINCOME5101主營業(yè)務(wù)收operating產(chǎn)品銷售收服務(wù)收入revenue5102其他業(yè)務(wù)收材料銷售materials代購代售包裝物出租Wrappage出讓資產(chǎn)使權(quán)收入Remiserightofrevenue返還所得稅ofincome其他收入Other5201投資收益income短期投資收長期投資收investmentincome計提的委托款減值準Withdrawalofloansreserves5203補貼收入revenue國家扶持補收入from其他補貼收revenue5301營業(yè)外收入NON-OPERATINGINCOME非貨幣性交收益Non-cash現(xiàn)金溢余處置固定資凈收益incomeonoffixed出售無形資收益salesofintangibleassets固定資產(chǎn)盤Fixedprofit罰款凈收入amercementincome支出Outlay業(yè)務(wù)支出Revenuecharges5401主營業(yè)務(wù)成Operating產(chǎn)品銷售成of服務(wù)成本of5402主營業(yè)務(wù)稅及附加associatecharge營業(yè)稅Salestax消費稅Consumptiontax城市維護建稅Taxformaintainingandbuildingcities資源稅土地增值稅taxlandvalue5405其他業(yè)務(wù)支銷售其他材成本Othercostofmaterialsale其他勞務(wù)成costof其他業(yè)務(wù)稅及附加費Otherassociatecharge費用5501營業(yè)費用Operatingexpenses代銷手續(xù)費commissioncharge運雜費保險費Insurance展覽費廣告費5502管理費用Adminisstrativeexpenses職工工資StaffSalaries修理費Repaircharge低值易耗攤Articleof辦公費allowance差旅費Travellingexpense工會經(jīng)費unionexpenditure研究與開發(fā)Researchand