會(huì)計(jì)審計(jì)英語詞匯匯編

1、1abilitytoperformthework能力履行工作2acceptanceprocedures承兌程序過程3accountability經(jīng)管責(zé)任,問責(zé)性4accountingestimate會(huì)計(jì)可能5accountsreceivablelisting應(yīng)收帳款掛牌6accountsreceivable應(yīng)收賬款7accrualslisting應(yīng)計(jì)項(xiàng)目掛牌8accruals應(yīng)計(jì)項(xiàng)目9accuracy準(zhǔn)確性10adverseopinion否定意見11agedanalysis年老的分析（法,學(xué)）研究12agents代理人13agreed-uponprocedures約定審查業(yè)務(wù)14analysi

2、soferrors錯(cuò)誤的分析（法,學(xué)）研究15anomalouserror反常的錯(cuò)誤16appointmentethics任命倫理學(xué)17appointment任命18associatedfirms聯(lián)合的堅(jiān)挺19associationofcharteredcertifiedaccounts（ACCA）特計(jì)的證（經(jīng)執(zhí)業(yè)的結(jié)社（ACCA）20assuranceengagement保證債務(wù)21assurance保證22audit審計(jì),審核,核數(shù)23auditacceptance審計(jì)承兌24auditapproach審計(jì)靠近25auditcommittee審計(jì)委員會(huì),審計(jì)小組26ahuditengage

3、ment審計(jì)業(yè)務(wù)約定書27auditevaluation審計(jì)評(píng)價(jià)28auditevidence審計(jì)證據(jù)29auditplan審計(jì)打算30auditprogram審計(jì)程序31auditreportasameansofcommunication審計(jì)報(bào)告如一個(gè)通訊方法32auditreport審計(jì)報(bào)告33auditrisk審計(jì)風(fēng)險(xiǎn)34auditsampling審計(jì)抽樣35auditstaffing審計(jì)工作人員36audittiming審計(jì)定時(shí)37audittrail審計(jì)線索38auditingstandards審計(jì)準(zhǔn)則39auditorsdutyofcare審計(jì)（查帳）員的撫養(yǎng)責(zé)任40auditor

4、sreport審計(jì)報(bào)告41authorityattachedtoISAs代理權(quán)附上到國際砂糖協(xié)定42automatedworkingpapers自動(dòng)化了工作文件43baddebts壞賬44bank銀行45bankreconciliation銀行對(duì)賬單,余額調(diào)節(jié)表46beneficialinterests受益權(quán)47bestvalue最好的價(jià)值48businessrisk經(jīng)營風(fēng)險(xiǎn)49cadburycommitteecadbury委員會(huì)50cashcount現(xiàn)金盤點(diǎn)51cashsystem兌現(xiàn)系統(tǒng)52changesinnatureofengagement改變債務(wù)的性質(zhì)上53chargesandcom

5、mitments費(fèi)用和評(píng)論54charities寬大55tomwallstom墻壁56chronologyofanaudit一審計(jì)的年代表57CISapplicationcontrolsCIS申請(qǐng)操縱58CISenvironmentsstand-alonemicrocomputersCIS環(huán)境單機(jī)微型計(jì)算器59clientscreening托付人甄不60closelyconnected接近地連接61clubs俱樂部62communicationsbetweenauditorsandmanagement通訊在審計(jì)（查帳）員和經(jīng)營之間63communicationsoninternalcontro

6、l內(nèi)部操縱上的通訊64companiesact公司法65comparativefinancialstatements比較財(cái)務(wù)報(bào)表66comparatives比較的67competence能力68compilationengagement編輯債務(wù)69completeness完整性70completionoftheaudit審計(jì)的結(jié)束71compliancewithaccountingregulations符合的作法會(huì)計(jì)規(guī)則72computersassistedaudittechniques（CAATs）計(jì)算器援助的審計(jì)技術(shù)（CAATs）73confidence信任74confidentialit

7、y保密性75confirmationofaccountsreceivable應(yīng)收帳款的查證76conflictofinterest利益沖突77constructiveobligation建設(shè)的待付款78contingentasset或有資產(chǎn)79contingentliability或有負(fù)債80controlenvironment操縱環(huán)境81controlprocedures操縱程序82controlrisk操縱風(fēng)險(xiǎn)83controversy論戰(zhàn)84corporategovernance公司治理,公司管制85correspondingfigures相應(yīng)的計(jì)算86costofconversion轉(zhuǎn)

8、換成本,加工成本87cost成本88courtesy優(yōu)待89creditors債權(quán)人90currentauditfiles本期審計(jì)檔案91databasemanagementsystem（DBMS）數(shù)據(jù)庫治理制度（數(shù)據(jù)治理系統(tǒng)）92dateofreport報(bào)告的日期93depreciation折舊,貶值94designofthesample樣品的設(shè)計(jì)95detectionrisk檢查風(fēng)險(xiǎn)96directverificationapproach直接核查法97directionaltesting方向的抽查98directorsemoluments董事酬金99directorsservecontra

9、cts董事服務(wù)合約100disagreementwithmanagement與經(jīng)營的不一致101disclaimerofopinion拒絕表示意見102distributions分銷,分派103documentationofunderstandingandassessmentofcontrolrisk操縱風(fēng)險(xiǎn)的協(xié)商和評(píng)定的文件編集104documentingtheauditprocess證明審計(jì)程序105duecare應(yīng)有關(guān)注106dueskillandcare到期的技能和慎重107economy經(jīng)濟(jì)108education教育109effectiveness效用,效果110efficienc

10、y效益,效率111eligibility/ineligibility合格/無被選資格112emphasisofmatter物質(zhì)的強(qiáng)調(diào)113engagementeconomics債務(wù)經(jīng)濟(jì)學(xué)114engagementletter業(yè)務(wù)約定書115error差錯(cuò)116evaluatingofresultsofauditprocedures審計(jì)手序的結(jié)果評(píng)估117examinations檢查118existence存在性119expectations期望差距120expectederror預(yù)期的錯(cuò)誤121experience經(jīng)驗(yàn)122expert專家123externalaudit獨(dú)立審計(jì)124exte

11、rnalreviewreports外部的評(píng)論報(bào)告125fair公正126feenegotiation費(fèi)談判127finalassessmentofcontrolrisk操縱風(fēng)險(xiǎn)的確定評(píng)定128finalaudit期末審計(jì)129financialstatementassertions財(cái)政報(bào)告宣稱130financial財(cái)務(wù)131finishedgoods產(chǎn)成品132flowcharts流程圖133fraudanderror舞弊134fraud欺詐135fundamentalprinciples差不多原理136generalCIScontrols一般的CIS操縱137generalreportst

12、omangement對(duì)（牛犬等的）疥癬的一般報(bào)告138goingconcernassumption持續(xù)經(jīng)營假設(shè)139goingconcern持續(xù)經(jīng)營140goodsonsaleorreturn物資準(zhǔn)許退貨買賣141goodwill商譽(yù)142governance統(tǒng)治143greenburycommitteegreenbury委員會(huì)144guidanceforinternalauditors指導(dǎo)為內(nèi)部審計(jì)員145hampelcommitteehampel委員會(huì)146haphazardselection隨意選擇147hospitality招待148humanresources人力資源149IAPS1

13、000inter-bankconfirmationproceduresIAPS1000在中間-銀行查證程序過程150IAPS1001CISenvironments-stand-alonemicrocomputersIAPS1001CIS環(huán)境-單機(jī)微型計(jì)算器151IAPS1002CISenvironments-on-linecomputersystemsIAPS1002CIS環(huán)境-（與主機(jī)）聯(lián)機(jī)計(jì)算器系統(tǒng)152IAPS1003CISenvironments-databasesystemsIAPS1003CIS環(huán)境-數(shù)據(jù)庫系統(tǒng)153IAPS1005thespecialconsiderationsi

14、ntheauditofsmallentities在小的個(gè)體審計(jì)中的IAPS1005特不的考慮154IAS2inventories信息家電2庫存155IAS10eventsafterthebalancesheetdate在平衡sheeet日期後面的信息家電10事件156IFACscodeofethicsforprofessionalaccountantsIFACs道德準(zhǔn)則為職業(yè)會(huì)計(jì)師157incometax所得稅158incomingauditors收入審計(jì)（查帳）員159independentestimate獨(dú)立的可能160ineligibleforappointment無被選資格的為任命16

15、1informationtechnology信息技術(shù)162inherentrisk固有風(fēng)險(xiǎn)163initialcommunication簽署通訊164insurance保險(xiǎn)165intangibles無形166integrity完整性167interimaudit中期審計(jì)168internalauditing內(nèi)部審計(jì)169internalauditors內(nèi)部審計(jì)師170internalcontrolevaluationquestionnaires（ICEQs）內(nèi)部操縱評(píng)價(jià)調(diào)查表171internalcontrolquestionnaires（ICQs）內(nèi)部操縱調(diào)查表172internalcon

16、trolsystem內(nèi)部操縱系統(tǒng)173internalreviewassignment內(nèi)部的評(píng)論轉(zhuǎn)讓174internationalauditandassurancestandardsboard（IAASB）國際的審計(jì)和保證標(biāo)準(zhǔn)登船（IAASB）175internationalauditingpracticestatements（IAPSs）國際的審計(jì)實(shí)務(wù)聲明（IAPSs）176internationalfederationofaccountants（IFAC）國際會(huì)計(jì)師聯(lián)合會(huì)（IFAC）177inventorysystem盤存制度178inventoryvaluation存貨估價(jià)179ISA

17、230documentation文件編制180ISA240fraudanderror國際砂糖協(xié)定240欺詐和錯(cuò)誤181ISA250considerationoflawandregulations法和規(guī)則的國際砂糖協(xié)定250考慮182Isa260communicationsofauditmatterswiththosechargegovernance審計(jì)物質(zhì)的國際砂糖協(xié)定260通訊由于那些索價(jià)統(tǒng)治183isa300planningisa300打算編制184isa310knowledgeofthebusiness企業(yè)的isa310知識(shí)185isa320auditmateriality審計(jì)重要性18

18、6isa400accountingandinternalcontrolisa400會(huì)計(jì)和內(nèi)部操縱187isa402auditconsiderationsrelatingtoentitiesusingserviceorganisations與正在使用的個(gè)體有關(guān)的isa402個(gè)審計(jì)考慮服務(wù)組織188isa500auditevidence審計(jì)證據(jù)189isa501auditevidence-additionalconsiderationsforspecificitemsisa501個(gè)審計(jì)證據(jù)-補(bǔ)償為專門條款190isa510externalconfirmationsisa510個(gè)外部的查證191is

19、a520analyticalprocedures分析性程序192isa530auditsampling審計(jì)抽樣193isa540auditofaccountingestimates解釋可能的isa540審計(jì)194isa560subsequentevents期后事項(xiàng)195isa580managementrepresentations治理當(dāng)局聲明書196isa610consideringtheworkofinternalauditingisa610以內(nèi)部審計(jì)的工作看來197isa620usingtheworkofanexpertisa620使用專家的工作198isa700auditorsrepor

20、tonfinancialstatements財(cái)務(wù)報(bào)表上的isa700審計(jì)（查帳）員的報(bào)告199isa710comparativesisa710個(gè)比較的200isa720otherinformationindocumentscontainingauditedfinancialstatementsisa720證券包含audited財(cái)務(wù)報(bào)表的其他信息201isa910engagementtoreviewfinancialstatementsisa910債務(wù)復(fù)閱財(cái)務(wù)報(bào)表202isasandrssisas和rss203jointmonitoringunit連接檢驗(yàn)單位204knowledgeofthee

21、ntitysbusiness個(gè)體的企業(yè)知識(shí)205lawandregulations法和規(guī)則206legalandregulations法定權(quán)利和規(guī)則207legalobligation法定義務(wù),法定責(zé)任208levelsofassurance保險(xiǎn)程度,保障水平209liability負(fù)債210limitationonscope審計(jì)范圍限制211limitationofaudit審計(jì)的提起訴訟的限期212limitationsofcontrolssystem操縱系統(tǒng)的提起訴訟的限期213litigationandclaims訴訟和賠償214litigation訴訟215loans借款,貸款216

22、longtermliabilities長期負(fù)債217lowballinglowballing218management治理219managementintegrity經(jīng)營完整220managementrepresentationletter治理當(dāng)局聲明書221marketing推銷,營銷,市場(chǎng)學(xué)222materialinconsistency決定性的前后矛盾223materialmisstatementsoffact重大誤報(bào)224materiality重要性225measurement計(jì)量226microcomputers微型計(jì)算器227modifiedreports變更報(bào)告228narrat

23、ivenotes敘述證券229nature性質(zhì)230negativeassurance消極保證231netrealizablevalue可實(shí)現(xiàn)凈值232non-currentassetregister非本期的財(cái)產(chǎn)登記233non-executivedirectors非執(zhí)行董事234non-samplingrisk非抽樣風(fēng)險(xiǎn)235non-statutoryaudits目標(biāo)236objectivity客觀性237obligatingevent負(fù)有責(zé)任事件238obligatorydisclosure有拘束的揭示239obtainingwork獲得工作240occurrence出現(xiàn)241on-lin

24、ecomputersystems（與主機(jī)）聯(lián)機(jī)計(jì)算器系統(tǒng)242openingbalances期初余額243operationalaudits經(jīng)營審計(jì),作業(yè)審計(jì)244operationalworkplans操作上的工作打算245opinionshopping意見購物246otherinformation其他的信息247outsourcinginternalaudit支援外包的內(nèi)部核數(shù)248overallreviewoffinancialstatements財(cái)務(wù)報(bào)表的包括一切的評(píng)論249overduefees超儲(chǔ)未付費(fèi)250overheadabsorption治理費(fèi)用分配251periodicpl

25、an定期的打算252permanentauditfiles永久審計(jì)檔案253personalrelationships個(gè)人的親屬關(guān)系254planning打算編制255population抽樣總體256precision周密257prefacetoISAsandRSs國際砂糖協(xié)定的序文和債券附賣回交易258preliminaryassessmentofcontrolrisk操縱風(fēng)險(xiǎn)的預(yù)備評(píng)定259prepayments預(yù)付款項(xiàng)260presentationanddisclosure提示和揭示261problemsofaccountingtreatment會(huì)計(jì)處理的問題262procedural

26、approach程序上的靠近263procedures程序264proceduresafteracceptingnomination程序過程在同意提名之后265procurement采購266professionaldutyofconfidentiality保密的職業(yè)責(zé)任267projectionoferrors錯(cuò)誤的規(guī)劃268provision備抵,預(yù)備269publicduty公共職責(zé)270publicinterest公眾利益271publicity宣傳272purchaseledger購貨分類賬273purchasesandexpensessystem買和費(fèi)用系統(tǒng)274purchases

27、cut-off買截止275putonenquiry詢價(jià)上的期貨買賣276qualifiedopinion保留意見277qualifyingdisclosure合格揭示278qualitativeaspectsoferrors錯(cuò)誤的性質(zhì)上的方面279randomselection隨機(jī)選擇280reasonableassurance合理保證281reassessingsamplingrisk再評(píng)價(jià)抽樣風(fēng)險(xiǎn)282reliability可靠性283remuneration酬勞284reporttomanagement對(duì)經(jīng)營的報(bào)告285reporting報(bào)告286researchanddevelopme

28、ntcosts研究和開發(fā)成本287reservationoftitle保留288reserves預(yù)備,儲(chǔ)備289revenueandcapitalexpenditure歲入和資本支出290review評(píng)論291reviewandcapitalexpenditure評(píng)論和資本支出292review評(píng)論293reviewengagement復(fù)閱債務(wù)294rights認(rèn)股權(quán)295rightsandobligations認(rèn)股權(quán)和待付款296rightstoinformation對(duì)信息的認(rèn)股權(quán)297riskandmateriality風(fēng)險(xiǎn)和重要性298risk-basedapproach以風(fēng)險(xiǎn)為基礎(chǔ)的方

29、式299romalpacaseromalpa個(gè)案300rotationofauditorappointments審計(jì)（查帳）員任命的循環(huán)301rulesofprofessionalconduct職業(yè)道德守則302salescut-off銷售截止303salessystem銷售（貨）制度304salestax銷售稅,營業(yè)稅305sales銷售,銷貨306samplesize樣本量307samplingrisk抽樣風(fēng)險(xiǎn)308samplingunits抽樣單位309scheduleofunadjustederrors未調(diào)整的錯(cuò)誤表310scopeandobjectivesofinternalaudi

30、t內(nèi)部核數(shù)的范圍和目標(biāo)311segregationofduties職責(zé)劃分312serviceorganization服務(wù)組織313significantfluctuationsorunexpectedrelationships可重視的（市價(jià)）波動(dòng)或不能預(yù)料的親屬關(guān)系315smallerentities比較小的個(gè)體316soletraders個(gè)體營業(yè)者317sourcesofknowledge知識(shí)的根源318specimenletteroninternalcontrol內(nèi)部操縱上的樣本證書319stakeholders賭款保存人320standardisedworkingpapers標(biāo)準(zhǔn)化工作

31、文件321statement1:integrity,objectivityandindependence聲明1:完整，客觀性和獨(dú)立322statement2:theprofessionaldutyofconfidence聲明2:信任的職業(yè)責(zé)任323statement3:advertising,publicityandobtainingprofessionalwork聲明3:廣告法（學(xué)），宣傳和獲得專業(yè)性工作324statement5:changesinprofessionalappointment聲明5:在職業(yè)上的任命中的改變325statisticalsampling統(tǒng)計(jì)抽樣326statu

32、toryaudit法定審計(jì)327statutorybooks法定卷冊(cè)328statutoryduty法定責(zé)任329stewardship總管的職務(wù)330strategicplan戰(zhàn)略性打算331stratification分層332subsequentevents期后事項(xiàng)333substantiveprocedures實(shí)詞程序過程334substantivetests實(shí)質(zhì)性測(cè)試335sufficientappropriateauditevidence充分的適當(dāng)審計(jì)證據(jù)336summarisingerrorssummarising錯(cuò)誤337sundryaccruals雜的應(yīng)計(jì)項(xiàng)目338super

33、vision監(jiān)督339supervisoryandmonitoringroles監(jiān)督的和檢驗(yàn)角色340suppliersstatements供應(yīng)商的聲明341systemandinternalcontrols系統(tǒng)和內(nèi)部的操縱342systematicselection系統(tǒng)選擇法343systems-basedapproach以系統(tǒng)為基礎(chǔ)的方式344tangiblenon-currentassets有形的非流淌資產(chǎn)345tendering投標(biāo),清償346termsoftheengagement債務(wù)的條件347testsofcontrol操縱的證人348theAGM周年大會(huì)349theboard委

34、員會(huì)350threeEs三Es351timing定時(shí)352tolerableerror可容忍誤差353tradeaccountspayableandpurchases貿(mào)易應(yīng)付帳款和買354tradeaccountspayablelisting貿(mào)易應(yīng)付帳款掛牌355training培訓(xùn)356treasury國庫,庫房357TRUE真實(shí)358turnbullcommitteeturnbull委員會(huì)359ultravires越權(quán)360uncertainty不確定性361unduedependence未到（支付）期的未決362unqualifiedauditreport無條件的審計(jì)報(bào)告363unqua

35、lifiedreport無條件的報(bào)告364usingtheknowledge使用知識(shí)365usingtheworkofanexpert使用專家的工作366valuation計(jì)價(jià)，估價(jià)367valueformoney現(xiàn)金（交易）價(jià)格368voluntarydisclosure自愿披露369wagesandsalaries工資，薪金370wagessystem工資系統(tǒng)371workinprogress在產(chǎn)品372workingpapers工作底稿計(jì)詞匯中英對(duì)比一、資產(chǎn)assets1、流淌資產(chǎn)currentassets111現(xiàn)金及約當(dāng)現(xiàn)金cashandcashequivalents1111庫存現(xiàn)金c

36、ashonhand1112零用金/周轉(zhuǎn)金pettycash/revolvingfunds1113銀行存款cashinbanks1116在途現(xiàn)金cashintransit1117約當(dāng)現(xiàn)金cashequivalents1118其它現(xiàn)金及約當(dāng)現(xiàn)金othercashandcashequivalents112短期投資short-terminvestments1121短期投資-股票short-terminvestments-stock1122短期投資-短期票券short-terminvestments-short-termnotesandbills1123短期投資-政府債券short-terminvest

37、ments-governmentbonds1124短期投資-受益憑證short-terminvestments-beneficiarycertificates1125短期投資-公司債short-terminvestments-corporatebonds1128短期投資-其它short-terminvestments-other1129備抵短期投資跌價(jià)損失allowanceforreductionofshort-terminvestmenttomarket113應(yīng)收票據(jù)notesreceivable1131應(yīng)收票據(jù)notesreceivable1132應(yīng)收票據(jù)貼現(xiàn)discountednotes

38、receivable1137應(yīng)收票據(jù)-關(guān)系人notesreceivable-relatedparties1138其它應(yīng)收票據(jù)othernotesreceivable1139備抵呆帳應(yīng)收票據(jù)allowanceforuncollec-tibleaccounts-notesreceivable114應(yīng)收帳款accountsreceivable1141應(yīng)收帳款accountsreceivable1142應(yīng)收分期帳款installmentaccountsreceivable1147應(yīng)收帳款-關(guān)系人accountsreceivable-relatedparties1149備抵呆帳應(yīng)收帳款allowance

39、foruncollec-tibleaccounts-accountsreceivable118其它應(yīng)收款otherreceivables1181應(yīng)收出售遠(yuǎn)匯款forwardexchangecontractreceivable1182應(yīng)收遠(yuǎn)匯款-外幣forwardexchangecontractreceivable-foreigncurrencies1183買賣遠(yuǎn)匯折價(jià)discountonforwardex-changecontract1184應(yīng)收收益earnedrevenuereceivable1185應(yīng)收退稅款incometaxrefundreceivable1187其它應(yīng)收款-關(guān)系人oth

40、erreceivables-relatedparties1188其它應(yīng)收款-其它otherreceivables-other1189備抵呆帳-其它應(yīng)收款allowanceforuncollec-tibleaccounts-otherreceivables121122存貨inventories1211商品存貨merchandiseinventory1212寄銷商品consignedgoods1213在途商品goodsintransit1219備抵存貨跌價(jià)損失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄銷制成品c

41、onsignedfinishedgoods1223副產(chǎn)品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229備抵存貨跌價(jià)損失allowanceforreductionofinventorytomarket125預(yù)付費(fèi)用prepaidexpenses1251預(yù)付薪資prepaidpayroll1252預(yù)付租金prepaidrents1253預(yù)付保險(xiǎn)費(fèi)prepaidinsuran

42、ce1254用品盤存officesupplies1255預(yù)付所得稅prepaidincometax1258其它預(yù)付費(fèi)用otherprepaidexpenses126預(yù)付款項(xiàng)prepayments1261預(yù)付貨款prepaymentforpurchases1268其它預(yù)付款項(xiàng)otherprepayments128129其它流淌資產(chǎn)othercurrentassets1281進(jìn)項(xiàng)稅額VATpaid（orinputtax）1282留抵稅額excessVATpaid（oroverpaidVAT）1283暫付款temporarypayments1284代付款paymentonbehalfofothers

43、1285職員借支advancestoemployees1286存出保證金refundabledeposits1287受限制存款certificateofdeposit-restricted1291遞延所得稅資產(chǎn)deferredincometaxassets1292遞延兌換損失deferredforeignexchangelosses1293業(yè)主（股東）往來owners（stockholders）currentaccount1294同業(yè)往來currentaccountwithothers1298其它流淌資產(chǎn)-其它othercurrentassets-other2、基金及長期投資fundsandl

44、ong-terminvestments131基金funds1311償債基金redemptionfund（orsinkingfund）1312改良及擴(kuò)充基金fundforimprovementandexpansion1313意外損失預(yù)備基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132長期投資long-terminvestments1321長期股權(quán)投資long-termequityinvestments1322長期債券投資long-termbondinvestments1323長期不動(dòng)產(chǎn)投資long-termrealestatein

45、-vestments1324人壽保險(xiǎn)現(xiàn)金解約價(jià)值cashsurrendervalueoflifeinsurance1328其它長期投資otherlong-terminvestments1329備抵長期投資跌價(jià)損失allowanceforexcessofcostovermarketvalueoflong-terminvestments3、固定資產(chǎn)property,plant,andequipment141土地land1411土地land1418土地-重估增值land-revaluationincrements142土地改良物landimprovements1421土地改良物landimprove

46、ments1428土地改良物-重估增值landimprovements-revaluationincrements1429累積折舊-土地改良物accumulateddepreciation-landimprovements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累積折舊-房屋及建物accumulateddepreciation-buildings144146機(jī)（器）具及設(shè)備machineryandequipment1441機(jī)（器）具machinery1448機(jī)（器）具

47、-重估增值machinery-revaluationincrements1449累積折舊-機(jī)（器）具accumulateddepreciation-machinery151租賃資產(chǎn)leasedassets1511租賃資產(chǎn)leasedassets1519累積折舊-租賃資產(chǎn)accumulateddepreciation-leasedassets152租賃權(quán)益改良leaseholdimprovements1521租賃權(quán)益改良leaseholdimprovements1529累積折舊-租賃權(quán)益改良accumulateddepreciation-leaseholdimprovements156未完工程及

48、預(yù)付購置設(shè)備款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562預(yù)付購置設(shè)備款prepaymentforequipment158雜項(xiàng)固定資產(chǎn)miscellaneousproperty,plant,andequipment1581雜項(xiàng)固定資產(chǎn)miscellaneousproperty,plant,andequipment1588雜項(xiàng)固定資產(chǎn)-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589累積

49、折舊-雜項(xiàng)固定資產(chǎn)accumulateddepreciation-miscellaneousproperty,plant,andequipment16遞耗資產(chǎn)depletableassets161遞耗資產(chǎn)depletableassets1611天然資源naturalresources1618天然資源-重估增值naturalresources-revaluationincrements1619累積折耗-天然資源accumulateddepletion-naturalresources17無形資產(chǎn)intangibleassets171商標(biāo)權(quán)trademarks1711商標(biāo)權(quán)trademarks17

50、2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computersoftware1751計(jì)算機(jī)軟件computersoftwarecost176商譽(yù)goodwill1761商譽(yù)goodwill177開辦費(fèi)organizationcosts1771開辦費(fèi)organizationcosts178其它無形資產(chǎn)otherintangibles1781遞延退休金成本deferredpensioncosts1782租賃權(quán)益改良leaseholdimprovement

51、s1788其它無形資產(chǎn)-其它otherintangibleassets-other18其它資產(chǎn)otherassets181遞延資產(chǎn)deferredassets1811債券發(fā)行成本deferredbondissuancecosts1812長期預(yù)付租金long-termprepaidrent1813長期預(yù)付保險(xiǎn)費(fèi)long-termprepaidinsurance1814遞延所得稅資產(chǎn)deferredincometaxassets1815預(yù)付退休金prepaidpensioncost1818其它遞延資產(chǎn)otherdeferredassets182閑置資產(chǎn)idleassets1821閑置資產(chǎn)idlea

52、ssets184長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款long-termnotes,accountsandoverduereceivables1841長期應(yīng)收票據(jù)long-termnotesreceivable1842長期應(yīng)收帳款long-termaccountsreceivable1843催收帳款overduereceivables1847長期應(yīng)收票據(jù)及款項(xiàng)與催收帳款-關(guān)系人long-termnotes,accountsandoverduereceivables-relatedparties1848其它長期應(yīng)收款項(xiàng)otherlong-termreceivables1849備抵呆帳-長期應(yīng)收票據(jù)及款項(xiàng)與

53、催收帳款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables185出租資產(chǎn)assetsleasedtoothers1851出租資產(chǎn)assetsleasedtoothers1858出租資產(chǎn)-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累積折舊-出租資產(chǎn)accumulateddepreciation-assetsleasedtoothers186存出保證金refundabledeposit1861存出保證金refunda

54、bledeposits188雜項(xiàng)資產(chǎn)miscellaneousassets1881受限制存款certificateofdeposit-restricted1888雜項(xiàng)資產(chǎn)-其它miscellaneousassets-other二、負(fù)債liabilities2122流淌負(fù)債currentliabilities211短期借款short-termborrowings（debt）2111銀行透支bankoverdraft2112銀行借款bankloan2114短期借款-業(yè)主short-termborrowings-owners2115短期借款-職員short-termborrowings-employ

55、ees2117短期借款-關(guān)系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other212應(yīng)付短期票券short-termnotesandbillspayable2121應(yīng)付商業(yè)本票commercialpaperpayable2122銀行承兌匯票bankacceptance2128其它應(yīng)付短期票券othershort-termnotesandbillspayable2129應(yīng)付短期票券折價(jià)discountonshort-termnotesandbillspayable213應(yīng)付票據(jù)notespayable

56、2131應(yīng)付票據(jù)notespayable2137應(yīng)付票據(jù)-關(guān)系人notespayable-relatedparties2138其它應(yīng)付票據(jù)othernotespayable214應(yīng)付帳款accountspayable2141應(yīng)付帳款accountspayable2147應(yīng)付帳款-關(guān)系人accountspayable-relatedparties216應(yīng)付所得稅incometaxespayable2161應(yīng)付所得稅incometaxpayable217應(yīng)付費(fèi)用accruedexpenses2171應(yīng)付薪工accruedpayroll2172應(yīng)付租金accruedrentpayable2173應(yīng)付

57、利息accruedinterestpayable2174應(yīng)付營業(yè)稅accruedVATpayable2175應(yīng)付稅捐-其它accruedtaxespayable-other2178其它應(yīng)付費(fèi)用otheraccruedexpensespayable218219其它應(yīng)付款otherpayables2181應(yīng)付購入遠(yuǎn)匯款forwardexchangecontractpayable2182應(yīng)付遠(yuǎn)匯款-外幣forwardexchangecontractpayable-foreigncurrencies2183買賣遠(yuǎn)匯溢價(jià)premiumonforwardexchangecontract2184應(yīng)付土地房屋

58、款payablesonlandandbuildingpurchased2185應(yīng)付設(shè)備款Payablesonequipment2187其它應(yīng)付款-關(guān)系人otherpayables-relatedparties2191應(yīng)付股利dividendpayable2192應(yīng)付紅利bonuspayable2193應(yīng)付董監(jiān)事酬勞compensationpayabletodirectorsandsupervisors2198其它應(yīng)付款-其它otherpayables-other226預(yù)收款項(xiàng)advancereceipts2261預(yù)收貨款salesrevenuereceivedinadvance2262預(yù)收收入

59、revenuereceivedinadvance2268其它預(yù)收款otheradvancereceipts227一年或一營業(yè)周期內(nèi)到期長期負(fù)債long-termliabilities-currentportion2271一年或一營業(yè)周期內(nèi)到期公司債corporatebondspayable-currentportion2272一年或一營業(yè)周期內(nèi)到期長期借款long-termloanspayable-currentportion2273一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)long-termnotesandaccountspayableduewithinoneyearoroneoperatin

60、gcycle2277一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人long-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債otherlong-termlia-bilities-currentportion228229其它流淌負(fù)債othercurrentliabilities2281銷項(xiàng)稅額VATreceived（oroutputtax）2283暫收款temporaryreceipts2284代收款receiptsundercustody2285可能售后服務(wù)/保固負(fù)債estimat