完整資產(chǎn)負(fù)債表和損益表

1、完整資產(chǎn)負(fù)債表和損益表負(fù)債表：1 資產(chǎn) assets11 12 流動(dòng)資產(chǎn) current assets111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents1111 庫(kù)存現(xiàn)金 cash on hand1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds1113 銀行存款 cash in banks1116 在途現(xiàn)金 cash in transit1117 約當(dāng)現(xiàn)金 cash equivalents1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents112 短期投資 short-term investment

2、1121 短期投資 -股票 short-term investments - stock1122 短期投資 -短期票券 short-term investments - short-term notes and bills1123 短期投資 -政府債券 short-term investments - government bonds1124 短期投資 -受益憑證 short-term investments - beneficiary certificates1125 短期投資 -公司債 short-term investments - corporate bonds1128 短期投資 -其

3、它 short-term investments - other1129 備抵短期投資跌價(jià)損失 allowance for reduction of short-term investment to market113 應(yīng)收票據(jù) notes receivable1131 應(yīng)收票據(jù) notes receivable1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable1137 應(yīng)收票據(jù) -關(guān)系人 notes receivable - related parties1138 其它應(yīng)收票據(jù) other notes receivable1139 備抵呆帳 應(yīng)收票據(jù) allowa

4、nce for uncollectible accounts- notes receivable114 應(yīng)收賬款 accounts receivable1141 應(yīng)收賬款 accounts receivable1142 應(yīng)收分期賬款 installment accounts receivable1147 應(yīng)收賬款 -關(guān)系人 accounts receivable - related parties1149 備抵呆帳 應(yīng)收賬款 allowance for uncollectible accounts - accounts receivable118 其它應(yīng)收款 other receivables

5、1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable1182 應(yīng)收遠(yuǎn)匯款 -外幣 forward exchange contract receivable - foreign currencies1183 買賣遠(yuǎn)匯折價(jià) discount on forward exchange contract1184 應(yīng)收收益 earned revenue receivable1185 應(yīng)收退稅款 income tax refund receivable1187 其它應(yīng)收款 - 關(guān)系人 other receivables - related parties1188

6、 其它應(yīng)收款 - 其它 other receivables - other1189 備抵呆帳 - 其它應(yīng)收款 allowance for uncollectible accounts - other receivables121122 存貨 inventories1211 商品存貨 merchandise inventory1212 寄銷商品 consigned goods1213 在途商品 goods in transit1219 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market1221 制成品 finished goods122

7、2 寄銷制成品 consigned finished goods1223 副產(chǎn)品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market125 預(yù)付費(fèi)用 prepaid expenses1251 預(yù)付薪資 prepaid pa

8、yroll1252 預(yù)付租金 prepaid rents1253 預(yù)付保險(xiǎn)費(fèi) prepaid insurance1254 用品盤存 office supplies1255 預(yù)付所得稅 prepaid income tax1258 其它預(yù)付費(fèi)用 other prepaid expenses126 預(yù)付款項(xiàng) prepayments1261 預(yù)付貨款 prepayment for purchases1268 其它預(yù)付款項(xiàng) other prepayments128129 其它流動(dòng)資產(chǎn) other current assets1281 進(jìn)項(xiàng)稅額 VAT paid ( or input tax)1282

9、留抵稅額 excess VAT paid (or overpaid VAT)1283 暫付款 temporary payments1284 代付款 payment on behalf of others1285 員工借支 advances to employees1286 存出保證金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 遞延所得稅資產(chǎn) deferred income tax assets1292 遞延兌換損失 deferred foreign exchange losses1293 業(yè)主(股東)

10、往來(lái) owners(stockholders) current account1294 同業(yè)往來(lái) current account with others1298 其它流動(dòng)資產(chǎn)-其它 other current assets - other13 基金及長(zhǎng)期投資 funds and long-term investments131 基金 funds1311 償債基金 redemption fund (or sinking fund)1312 改良及擴(kuò)充基金 fund for improvement and expansion1313 意外損失準(zhǔn)備基金 contingency fund1314 退休

11、基金 pension fund1318 其它基金 other funds132 長(zhǎng)期投資 long-term investments1321 長(zhǎng)期股權(quán)投資 long-term equity investments1322 長(zhǎng)期債券投資 long-term bond investments1323 長(zhǎng)期不動(dòng)產(chǎn)投資 long-term real estate investments1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)值 cash surrender value of life insurance1328 其它長(zhǎng)期投資 other long-term investments1329 備抵長(zhǎng)期投資跌價(jià)損失 a

12、llowance for excess of cost over market value of long-term investments14 15 固定資產(chǎn) property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累積折舊

13、 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累積折舊 -房屋及建物 accumulated depreciation - buildings144146 機(jī)(器)具及設(shè)備 machinery and equipment1441 機(jī)(器)具 machinery1448 機(jī)(器)具 -重估增值 machinery - revaluation increm

14、ents1449 累積折舊 -機(jī)(器)具 accumulated depreciation - machinery151 租賃資產(chǎn) leased assets1511 租賃資產(chǎn) leased assets1519 累積折舊 -租賃資產(chǎn) accumulated depreciation - leased assets152 租賃權(quán)益改良 leasehold improvements1521 租賃權(quán)益改良 leasehold improvements1529 累積折舊- 租賃權(quán)益改良 accumulated depreciation - leasehold improvements156 未完工程

15、及預(yù)付購(gòu)置設(shè)備款 construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 預(yù)付購(gòu)置設(shè)備款 prepayment for equipment158 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment1581 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment1588 雜項(xiàng)固定資產(chǎn)-重估增值 miscellaneous property, plant, and equ

16、ipment - revaluation increments1589 累積折舊- 雜項(xiàng)固定資產(chǎn) accumulated depreciation - miscellaneous property, plant, and equipment16 遞耗資產(chǎn) depletable assets161 遞耗資產(chǎn) depletable assets1611 天然資源 natural resources1618 天然資源 -重估增值 natural resources -revaluation increments1619 累積折耗 -天然資源 accumulated depletion - natur

17、al resources17 無(wú)形資產(chǎn) intangible assets171 商標(biāo)權(quán) trademarks1711 商標(biāo)權(quán) trademarks172 專利權(quán) patents1721 專利權(quán) patents173 特許權(quán) franchise1731 特許權(quán) franchise174 著作權(quán) copyright1741 著作權(quán) copyright175 計(jì)算機(jī)軟件 computer software1751 計(jì)算機(jī)軟件 computer software cost176 商譽(yù) goodwill1761 商譽(yù) goodwill177 開(kāi)辦費(fèi) organization costs1771 開(kāi)辦費(fèi)

18、 organization costs178 其它無(wú)形資產(chǎn) other intangibles1781 遞延退休金成本 deferred pension costs1782 租賃權(quán)益改良 leasehold improvements1788 其它無(wú)形資產(chǎn)-其它 other intangible assets - other18 其它資產(chǎn) other assets181 遞延資產(chǎn) deferred assets1811 債券發(fā)行成本 deferred bond issuance costs1812 長(zhǎng)期預(yù)付租金 long-term prepaid rent1813 長(zhǎng)期預(yù)付保險(xiǎn)費(fèi) long-te

19、rm prepaid insurance1814 遞延所得稅資產(chǎn) deferred income tax assets1815 預(yù)付退休金 prepaid pension cost1818 其它遞延資產(chǎn) other deferred assets182 閑置資產(chǎn) idle assets1821 閑置資產(chǎn) idle assets184 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收賬款 long-term notes , accounts and overdue receivables1841 長(zhǎng)期應(yīng)收票據(jù) long-term notes receivable1842 長(zhǎng)期應(yīng)收賬款 long-term account

20、s receivable1843 催收賬款 overdue receivables1847 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收賬款-關(guān)系人 long-term notes, accounts and overdue receivables- related parties1848 其它長(zhǎng)期應(yīng)收款項(xiàng) other long-term receivables1849 備抵呆帳-長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收賬款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租資產(chǎn) assets

21、 leased to others1851 出租資產(chǎn) assets leased to others1858 出租資產(chǎn) -重估增值 assets leased to others - incremental value from revaluation1859 累積折舊 -出租資產(chǎn) accumulated depreciation - assets leased to others186 存出保證金 refundable deposit1861 存出保證金 refundable deposits188 雜項(xiàng)資產(chǎn) miscellaneous assets1881 受限制存款 certificat

22、e of deposit - restricted1888 雜項(xiàng)資產(chǎn) -其它 miscellaneous assets - other2 負(fù)債 liabilities21 22 流動(dòng)負(fù)債 current liabilities211 短期借款 short-term borrowings(debt)2111 銀行透支 bank overdraft2112 銀行借款 bank loan2114 短期借款 -業(yè)主 short-term borrowings - owners2115 短期借款 -員工 short-term borrowings - employees2117 短期借款 -關(guān)系人 sh

23、ort-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other212 應(yīng)付短期票券 short-term notes and bills payable2121 應(yīng)付商業(yè)本票 commercial paper payable2122 銀行承兌匯票 bank acceptance2128 其它應(yīng)付短期票券 other short-term notes and bills payable2129 應(yīng)付短期票券折價(jià) discount on short-term notes and bills payabl

24、e213 應(yīng)付票據(jù) notes payable2131 應(yīng)付票據(jù) notes payable2137 應(yīng)付票據(jù) -關(guān)系人 notes payable - related parties2138 其它應(yīng)付票據(jù) other notes payable214 應(yīng)付賬款 accounts payable2141 應(yīng)付賬款 accounts payable2147 應(yīng)付賬款 -關(guān)系人 accounts payable - related parties216 應(yīng)付所得稅 income taxes payable2161 應(yīng)付所得稅 income tax payable217 應(yīng)付費(fèi)用 accrued e

25、xpenses2171 應(yīng)付薪工 accrued payroll2172 應(yīng)付租金 accrued rent payable2173 應(yīng)付利息 accrued interest payable2174 應(yīng)付營(yíng)業(yè)稅 accrued VAT payable2175 應(yīng)付稅捐 -其它 accrued taxes payable- other2178 其它應(yīng)付費(fèi)用 other accrued expenses payable218219 其它應(yīng)付款 other payables2181 應(yīng)付購(gòu)入遠(yuǎn)匯款 forward exchange contract payable2182 應(yīng)付遠(yuǎn)匯款 -外幣 fo

26、rward exchange contract payable - foreign currencies2183 買賣遠(yuǎn)匯溢價(jià) premium on forward exchange contract2184 應(yīng)付土地房屋款 payables on land and building purchased2185 應(yīng)付設(shè)備款 Payables on equipment2187 其它應(yīng)付款 -關(guān)系人 other payables - related parties2191 應(yīng)付股利 dividend payable2192 應(yīng)付紅利 bonus payable2193 應(yīng)付董監(jiān)事酬勞 compen

27、sation payable to directors and supervisors2198 其它應(yīng)付款 -其它 other payables - other226 預(yù)收款項(xiàng)advance receipts2261 預(yù)收貨款 sales revenue received in advance2262 預(yù)收收入 revenue received in advance2268 其它預(yù)收款 other advance receipts227 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 long-term liabilities -current portion2271 一年或一營(yíng)業(yè)周期內(nèi)到期公司債 corpo

28、rate bonds payable - current portion2272 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款 long-term loans payable - current portion2273 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) long-term notes and accounts payable due within one year or one operating cycle2277 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人 long-term notes and accounts payables to related parties - current

29、portion2278 其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 other long-term liabilities - current portion228229 其它流動(dòng)負(fù)債 other current liabilities2281 銷項(xiàng)稅額 VAT received(or output tax)2283 暫收款 temporary receipts2284 代收款 receipts under custody2285 估計(jì)售后服務(wù)/保固負(fù)債 estimated warranty liabilities2291 遞延所得稅負(fù)債 deferred income tax liabilities

30、2292 遞延兌換利益 deferred foreign exchange gain2293 業(yè)主(股東)往來(lái) owners current account2294 同業(yè)往來(lái) current account with others2298 其它流動(dòng)負(fù)債-其它 other current liabilities - others23 長(zhǎng)期負(fù)債 long-term liabilities231 應(yīng)付公司債 corporate bonds payable2311 應(yīng)付公司債 corporate bonds payable2319 應(yīng)付公司債溢(折)價(jià) premium(discount) on cor

31、porate bonds payable232 長(zhǎng)期借款 long-term loans payable2321 長(zhǎng)期銀行借款 long-term loans payable - bank2324 長(zhǎng)期借款 -業(yè)主 long-term loans payable - owners2325 長(zhǎng)期借款 -員工 long-term loans payable - employees2327 長(zhǎng)期借款 -關(guān)系人 long-term loans payable - related parties2328 長(zhǎng)期借款 -其它 long-term loans payable - other233 長(zhǎng)期應(yīng)付票據(jù)

32、及款項(xiàng) long-term notes and accounts payable2331 長(zhǎng)期應(yīng)付票據(jù) long-term notes payable2332 長(zhǎng)期應(yīng)付賬款 long-term accounts pay-able2333 長(zhǎng)期應(yīng)付租賃負(fù)債 long-term capital lease liabilities2337 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) -關(guān)系人 Long-term notes and accounts payable - related parties2338 其它長(zhǎng)期應(yīng)付款項(xiàng) other long-term payables234 估計(jì)應(yīng)付土地增值稅 accrued lia

33、bilities for land value increment tax2341 估計(jì)應(yīng)付土地增值稅 estimated accrued land value incremental tax pay-able235 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities2351 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities238 其它長(zhǎng)期負(fù)債 other long-term liabilities2388 其它長(zhǎng)期負(fù)債-其它 other long-term liabilities - other28 其它負(fù)債 other liabilities281

34、 遞延負(fù)債 deferred liabilities2811 遞延收入 deferred revenue2814 遞延所得稅負(fù)債 deferred income tax liabilities2818 其它遞延負(fù)債 other deferred liabilities286 存入保證金 deposits received2861 存入保證金 guarantee deposit received288 雜項(xiàng)負(fù)債 miscellaneous liabilities2888 雜項(xiàng)負(fù)債 -其它 miscellaneous liabilities損益表：項(xiàng) 目 ITEMS產(chǎn)品銷售收入 Sales其中：出

35、口產(chǎn)品銷售收入 Including：Export sales減：銷售折扣與折讓 Less：Sales discounts and allowances產(chǎn)品銷售凈額 Net sales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減：銷售費(fèi)用 Less：Selling expense管理費(fèi)用 General and administrative expense財(cái)務(wù)費(fèi)用 Financial expense其中：利息支出(減利息收入) In

36、cluding：Interest expense ( less interest income )匯兌損失(減匯兌收益) Exchange loss ( less exchange gain )產(chǎn)品銷售利潤(rùn) Income from main operation加：其他業(yè)務(wù)利潤(rùn) Add：Income from other operations營(yíng)業(yè)利潤(rùn) Operating income加：投資收益 Add：Investment income營(yíng)業(yè)外收入 Non-operating income減：營(yíng)業(yè)外支出 Less：Non-operating expense加：以前年度損益調(diào)整 Add：Adjus

37、tment to prior year's income and expense利潤(rùn)總額 Income before tax減：所得稅 Less：Income tax凈利潤(rùn) NET INCOME 資金量資產(chǎn)負(fù)債表 Balance Sheet資 產(chǎn) ASSETS流動(dòng)資產(chǎn)： Current asset貨幣資金 Cash（currency fund）Bank短期投資 Short-term investment應(yīng)收票據(jù) Notes receivable應(yīng)收股利 Dividends receivable應(yīng)收利息 Interests receivable應(yīng)收賬款 Accounts receivab

38、le其他應(yīng)收款 Other receivable預(yù)付賬款 Advances to suppliers應(yīng)收補(bǔ)貼款 Subsidies receivable存貨 Inventories待攤費(fèi)用 Prepaid expenses一年內(nèi)到期的長(zhǎng)期債券投資 Long-term investments maturing within one year其他流動(dòng)資產(chǎn) Other current assets流動(dòng)資產(chǎn)合計(jì) Total current assets長(zhǎng)期投資： LONG TERM INVESTMENTS長(zhǎng)期股權(quán)投資 Long-term equity investment長(zhǎng)期債權(quán)投資 Long-ter

39、m debt investment長(zhǎng)期投資合計(jì) Total long term investment固定資產(chǎn)： FIXED ASSETS：固定資產(chǎn)原值 Fixed assets-cost減：累計(jì)折舊 Less：Accumulated depreciation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 Fixed assets-book value工程物資 Materials for projects在建工程 Construction in progress固定資產(chǎn)清理 Dispos

40、al of fixed assets固定資產(chǎn)合計(jì) Total Fixed Assets無(wú)形資產(chǎn)及其它資產(chǎn) INTANGIBLE ASSETS AND OTHER ASSETS:無(wú)形資產(chǎn) Intangible assets長(zhǎng)期待攤費(fèi)用 Long-term deferred expenses其他長(zhǎng)期資產(chǎn) Other long-term assets無(wú)形資產(chǎn)及其他資產(chǎn)合計(jì) Total intangible assets and other assets遞延稅項(xiàng) Deferred tax遞延稅款借項(xiàng) Deferred tax debit資產(chǎn)總計(jì) TOTAL ASSETS負(fù)債及所有者權(quán)益（或股東權(quán)益）

41、LIABILITIES AND OWNERS EQUITY流動(dòng)負(fù)債： CURRENT LIABILITIES短期借款 Short-term loans應(yīng)付票據(jù) Notes payable應(yīng)付賬款 Accounts payable預(yù)收賬款 Advances from customers應(yīng)付工資 Accrued payroll應(yīng)付福利費(fèi) Accrued Employees welfare expenses應(yīng)付股利 Dividends payable未交稅金 Taxes payable其他應(yīng)交款 Other taxes and expenses payable其他應(yīng)付款 Other payables

42、預(yù)提費(fèi)用 Accrued expenses預(yù)提負(fù)債 Provisions一年內(nèi)到期的長(zhǎng)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(zhǎng)期負(fù)債： LONG-TERM LIABILITIES：長(zhǎng)期借款 Long-term loans應(yīng)付債券 Bonds payable長(zhǎng)期應(yīng)付款 Long-term accounts payable專項(xiàng)應(yīng)付款 Specific accounts payable其他長(zhǎng)期負(fù)債 Other long-t

43、erm liabilities長(zhǎng)期負(fù)債合計(jì) Total long-term liabilities遞延稅項(xiàng)： Deferred tax遞延稅款貸項(xiàng) Deferred tax credit負(fù)債合計(jì) Total other liabilities所有者權(quán)益：（或股東權(quán)益） OWNERS EQUITY實(shí)收資本（或股本） Paid-in capital減：已歸還投資 Less：Investments returned實(shí)收資本（或股本）凈額 Paid-in capital-net資本公積 Capital surplus盈余公積 Surplus from profits其中：法定公益金 Including

44、：statutory public welfare fund未分配利潤(rùn) Undistributed profit所有者權(quán)益（或股東權(quán)益）合計(jì) Total owners equity負(fù)債及所有者權(quán)益（或股東權(quán)益）合計(jì) TOTAL LIABILITIES AND OWNERS EQUITY損益表 Profit and Loss Statement項(xiàng)目 ITEMS一、營(yíng)業(yè)收入 Income from main operation減：營(yíng)業(yè)成本 Less：Cost of main operation營(yíng)業(yè)稅金及附加 Tax and additional expense二、經(jīng)營(yíng)利潤(rùn) Income from

45、main operation加：其他業(yè)務(wù)利潤(rùn) Add：Income from other operation減：營(yíng)業(yè)費(fèi)用 Less：Operating expense管理費(fèi)用 General and administrative expense財(cái)務(wù)費(fèi)用 Financial expense三、營(yíng)業(yè)利潤(rùn) Operating Income加：投資收益 Add：Investment income補(bǔ)貼收入 Income from subsidies營(yíng)業(yè)外收入 Non-operating income減：營(yíng)業(yè)外支出 Less：Non-operating expense四、利潤(rùn)總額 Income befor

46、e tax減：所得稅 Less：Income tax五、凈利潤(rùn) NET INCOME會(huì)計(jì)科目中英文對(duì)照表一、資產(chǎn)類 Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents 100901 外埠存款 Other city Cash in bank 100902 銀行本票 Cashier's cheque 100903 銀行匯票 Bank draft 100904 信用卡 Cr

47、edit card 100905 信用證保證金 L/C Guarantee deposits 100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments 110101 股票 Short-term investments - stock 110102 債券 Short-term investments - corporate bonds 110103 基金 Short-term investments - corporate funds 110110 其他 Short-term investments - other 110

48、2 短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬準(zhǔn)備 Bad debt reser

49、ves 1151 預(yù)付賬款 Advance money 1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫(kù)存資產(chǎn) Inventories 1201 物資采購(gòu) Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫(kù)存商品 Finished g

50、oods 1244 商品進(jìn)銷差價(jià) Differences between purchasing and selling price 1251 委托加工物資 Work in process - outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collec

51、t money and send out the goods by stages 1301 待攤費(fèi)用 Deferred and prepaid expenses 長(zhǎng)期投資 Long-term investment 1401 長(zhǎng)期股權(quán)投資 Long-term investment on stocks 140101 股票投資 Investment on stocks 140102 其他股權(quán)投資 Other investment on stocks 1402 長(zhǎng)期債權(quán)投資 Long-term investment on bonds 140201 債券投資 Investment on bonds 14

52、0202 其他債權(quán)投資 Other investment on bonds 1421 長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves 1431 委托貸款 Entrust loans 143101 本金 Principal 143102 利息 Interest 143103 減值準(zhǔn)備 Depreciat

53、ion reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計(jì)折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machin

54、ery equipment depreciation reserves 1601 工程物資 Project goods and material 160101 專用材料 Special-purpose material 160102 專用設(shè)備 Special-purpose equipment 160103 預(yù)付大型設(shè)備款 Prepayments for equipment 160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安裝工程 E

55、rection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無(wú)形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade nam

56、es 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 1805 無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 1901 長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses 1911 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 191101待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income 191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income二、負(fù)債類 Liability 短期負(fù)債 Current liability 210