舊版科目中英文對照

1、資產(chǎn)負(fù)債表 Balance Sheet項(xiàng) 目    ITEM貨幣資金  Cash；monetary fund短期投資  Short term investments應(yīng)收票據(jù)  Notes receivable應(yīng)收股利  Dividends receivable應(yīng)收利息  Interests receivable應(yīng)收帳款  Accounts receivable其他應(yīng)收款 Other receivables預(yù)付帳款 Accounts prepaid期貨保證金 Future guarantee應(yīng)收補(bǔ)貼款 Al

2、lowance receivable；subsidy receivable應(yīng)收出口退稅 Export drawback receivable存貨  Inventories其中：原材料 Including:Raw materials產(chǎn)成品(庫存商品) Finished goods待攤費(fèi)用  Prepaid and deferred expenses待處理流動(dòng)資產(chǎn)凈損失  Unsettled G/L on current assets一年內(nèi)到期的長期債權(quán)投資 Long-term debenture investment falling due in a yaear其他

3、流動(dòng)資產(chǎn)  Other current assets流動(dòng)資產(chǎn)合計(jì)  Total current assets長期投資： Long-term investment：其中:長期股權(quán)投資 Including long term equity investment長期債權(quán)投資 Long term securities investment*合并價(jià)差 Incorporating price difference長期投資合計(jì)  Total long-term investment固定資產(chǎn)原價(jià) Fixed assets-cost減：累計(jì)折舊 Less:Accumulated D

4、preciation固定資產(chǎn)凈值 Fixed assets-net value減：固定資產(chǎn)減值準(zhǔn)備  Less:Impairment of fixed assets固定資產(chǎn)凈額  Net value of fixed assets固定資產(chǎn)清理  Disposal of fixed assets工程物資  Project material在建工程  Construction in Progress待處理固定資產(chǎn)凈損失  Unsettled G/L on fixed assets固定資產(chǎn)合計(jì) Total tangible assets無形

5、資產(chǎn)  Intangible assets其中:土地使用權(quán)  Including and use rights遞延資產(chǎn)（長期待攤費(fèi)用）Deferred assets其中:固定資產(chǎn)修理  Including:Fixed assets repair固定資產(chǎn)改良支出 Improvement expenditure of fixed assets其他長期資產(chǎn) Other long term assets其中:特準(zhǔn)儲備物資     Among it:Specially approved reserving materials無形及其他

6、資產(chǎn)合計(jì)  Total intangible assets and other assets遞延稅款借項(xiàng) Deferred assets debits資 產(chǎn) 總 計(jì)  Total Assets貨幣資金  Cash短期投資  Short term investments應(yīng)收票據(jù)  Notes receivable應(yīng)收股利  Dividend receivable應(yīng)收利息  Interest receivable應(yīng)收帳款  Accounts receivable其他應(yīng)收款 Other receivables預(yù)付帳款 A

7、ccounts prepaid期貨保證金 Future guarantee應(yīng)收補(bǔ)貼款 Allowance receivable應(yīng)收出口退稅 Export drawback receivable存貨  Inventories其中：原材料 Including:Raw materials產(chǎn)成品(庫存商品) Finished goods待攤費(fèi)用  Prepaid and deferred expenses待處理流動(dòng)資產(chǎn)凈損失  Unsettled G/L on current assets一年內(nèi)到期的長期債權(quán)投資 Long-term debenture investmen

8、t falling due in a yaear其他流動(dòng)資產(chǎn)  Other current assets流動(dòng)資產(chǎn)合計(jì)  Total current assets長期投資： Long-term investment：其中:長期股權(quán)投資 Including long term equity investment長期債權(quán)投資 Long term securities investment*合并價(jià)差 Incorporating price difference長期投資合計(jì)  Total long-term investment固定資產(chǎn)原價(jià) Fixed assets-cos

9、t減：累計(jì)折舊 Less:Accumulated Dpreciation固定資產(chǎn)凈值 Fixed assets-net value減：固定資產(chǎn)減值準(zhǔn)備  Less:Impairment of fixed assets固定資產(chǎn)凈額  Net value of fixed assets固定資產(chǎn)清理  Disposal of fixed assets工程物資  Project material在建工程  Construction in Progress待處理固定資產(chǎn)凈損失  Unsettled G/L on fixed assets固定資產(chǎn)

10、合計(jì) Total tangible assets無形資產(chǎn)  Intangible assets其中:土地使用權(quán)  Including and use rights遞延資產(chǎn)（長期待攤費(fèi)用）Deferred assets其中:固定資產(chǎn)修理  Including:Fixed assets repair固定資產(chǎn)改良支出 Improvement expenditure of fixed assets其他長期資產(chǎn) Other long term assets其中:特準(zhǔn)儲備物資     Among it:Specially approve

11、d reserving materials無形及其他資產(chǎn)合計(jì)  Total intangible assets and other assets遞延稅款借項(xiàng) Deferred assets debits資 產(chǎn) 總 計(jì)  Total Assets 短期借款  Short-term loans應(yīng)付票款  Notes payable應(yīng)付帳款  Accounts payab1e預(yù)收帳款  Advances from customers應(yīng)付工資  Accrued payro1l應(yīng)付福利費(fèi) Welfare payable應(yīng)付利潤(股利)

12、   Profits payab1e應(yīng)交稅金  Taxes payable其他應(yīng)交款 Other payable to government其他應(yīng)付款 Other creditors預(yù)提費(fèi)用  Provision for expenses預(yù)計(jì)負(fù)債  Accrued liabilities一年內(nèi)到期的長期負(fù)債  Long term liabilities due within one year其他流動(dòng)負(fù)債  Other current liabilities流動(dòng)負(fù)債合計(jì) Total current liabilities長期借

13、款  Long-term loans payable應(yīng)付債券  Bonds payable長期應(yīng)付款 long-term accounts payable專項(xiàng)應(yīng)付款 Special accounts payable其他長期負(fù)債  Other long-term liabilities其中:特準(zhǔn)儲備資金 Including:Special reserve fund長期負(fù)債合計(jì)  Total long term liabilities遞延稅款貸項(xiàng)  Deferred taxation credit負(fù) 債 合 計(jì)  Total liabil

14、ities* 少數(shù)股東權(quán)益  Minority interests實(shí)收資本(股本)  Subscribed Capital國家資本  National capital集體資本  Collective capital法人資本  Legal person"s capital其中:國有法人資本  Including:State-owned legal person"s capital集體法人資本  Collective legal person"s capital個(gè)人資本  Personal

15、 capital外商資本  Foreign businessmen"s capital資本公積  Capital surplus盈余公積  surplus reserve其中:法定盈余公積  Including:statutory surplus reserve公益金    public welfare fund補(bǔ)充流動(dòng)資本  Supplermentary current capital* 未確認(rèn)的投資損失（以“-”號填列）    Unaffirmed investment

16、loss未分配利潤 Retained earnings外幣報(bào)表折算差額 Converted difference in Foreign Currency Statements所有者權(quán)益合計(jì)   Total shareholder"s equity        負(fù)債及所有者權(quán)益總計(jì)  Total Liabilities & Equity產(chǎn)品銷售收入Sales of products其中：出口產(chǎn)品銷售收入 Including：Export sales減：銷售折扣與折讓 Less：

17、Sales discount and allowances產(chǎn)品銷售凈額Net sales of products減：產(chǎn)品銷售稅金Less：Sales tax產(chǎn)品銷售成本 Cost of sales其中：出口產(chǎn)品銷售成本Including：Cost of export sales產(chǎn)品銷售毛利 Gross profit on sales減：銷售費(fèi)用 Less：Selling expenses管理費(fèi)用General and administrative expenses財(cái)務(wù)費(fèi)用Financial expenses其中：利息支出(減利息收入) Including：Interest expenses (minusinterest ihcome)匯兌損失(減匯兌收益)Exchange losses(minus exchange gains)產(chǎn)品銷售利潤Profit on