會(huì)計(jì)審計(jì)英語(yǔ)詞匯

{財(cái)務(wù)管理內(nèi)部審計(jì)}會(huì)計(jì)審計(jì)英語(yǔ)詞匯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(yíng)風(fēng)險(xiǎn)49cadburymitteecadbury委員會(huì)50cashcount現(xiàn)金盤(pán)點(diǎn)51cashsystem兌現(xiàn)系統(tǒng)52changesinnatureofengagement改變債務(wù)的性質(zhì)上53chargesandmitments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)控制58CISenvironmentsstand-alonemicroputersCIS環(huán)境單機(jī)微型計(jì)算器59clientscreening委托人甄別60closelyconnected接近地連接61clubs俱樂(lè)部62municationsbetweenauditorsandmanagement通訊在審計(jì)（查帳）員和經(jīng)營(yíng)之間63municationsoninternalcontrol內(nèi)部控制上的通訊64paniesact公司法65parativefinancialstatements比較財(cái)務(wù)報(bào)表66paratives比較的67petence能力68pilationengagement編輯債務(wù)69pleteness完整性70pletionoftheaudit審計(jì)的結(jié)束71pliancewithaccountingregulations符合～的作法會(huì)計(jì)規(guī)則72putersassistedaudittechniques（CAATs）計(jì)算器援助的審計(jì)技術(shù)（CAATs）73confidence信任74confidentiality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控制環(huán)境81controlprocedures控制程序82controlrisk控制風(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)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(kù)管理制度（數(shù)據(jù)管理系統(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99directorsservecontracts董事服務(wù)合約100disagreementwithmanagement與經(jīng)營(yíng)的不一致101disclaimerofopinion拒絕表示意見(jiàn)102distributions分銷(xiāo),分派103documentationofunderstandingandassessmentofcontrolrisk控制風(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到期的技能和謹(jǐn)慎107economy經(jīng)濟(jì)108education教育109effectiveness效用,效果110efficiency效益,效率111eligibility/ineligibility合格/無(wú)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(shū)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(zhuān)家123externalaudit獨(dú)立審計(jì)124externalreviewreports外部的評(píng)論報(bào)告125fair公正126feenegotiation費(fèi)談判127finalassessmentofcontrolrisk控制風(fēng)險(xiǎn)的確定評(píng)定128finalaudit期末審計(jì)129financialstatementassertions財(cái)政報(bào)告宣稱(chēng)130financial財(cái)務(wù)131finishedgoods產(chǎn)成品132flowcharts流程圖133fraudanderror舞弊134fraud欺詐135fundamentalprinciples基本原理136generalCIScontrols一般的CIS控制137generalreportstomangement對(duì)（牛犬等的）疥癬的一般報(bào)告138goingconcernassumption持續(xù)經(jīng)營(yíng)假設(shè)139goingconcern持續(xù)經(jīng)營(yíng)140goodsonsaleorreturn貨物準(zhǔn)許退貨買(mǎi)賣(mài)141goodwill商譽(yù)142governance統(tǒng)治143greenburymitteegreenbury委員會(huì)144guidanceforinternalauditors指導(dǎo)為內(nèi)部審計(jì)員145hampelmitteehampel委員會(huì)146haphazardselection隨意選擇147hospitality款待148humanresources人力資源149IAPS1000inter-bankconfirmationproceduresIAPS1000在中間-銀行查證程序過(guò)程150IAPS1001CISenvironments-stand-alonemicroputersIAPS1001CIS環(huán)境-單機(jī)微型計(jì)算器151IAPS1002CISenvironments-on-lineputersystemsIAPS1002CIS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(kù)系統(tǒng)153IAPS1005thespecialconsiderationsintheauditofsmallentities在小的個(gè)體審計(jì)中的IAPS1005特別的考慮154IAS2inventories信息家電2庫(kù)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157inetax所得稅158iningauditors收入審計(jì)（查帳）員159independentestimate獨(dú)立的估計(jì)160ineligibleforappointment無(wú)被選資格的為任命161informationtechnology信息技術(shù)162inherentrisk固有風(fēng)險(xiǎn)163initialmunication簽署通訊164insurance保險(xiǎn)165intangibles無(wú)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)部控制評(píng)價(jià)調(diào)查表171internalcontrolquestionnaires（ICQs）內(nèi)部控制調(diào)查表172internalcontrolsystem內(nèi)部控制系統(tǒng)173internalreviewassignment內(nèi)部的評(píng)論轉(zhuǎn)讓174internationalauditandassurancestandardsboard（IAASB證標(biāo)準(zhǔn)登船（IAASB）175internationalauditingpracticestatements（IAPSs）國(guó)際的審計(jì)實(shí)務(wù)聲明（IAPSs）176internationalfederationofaccountants（IFACIFAC）177inventorysystem盤(pán)存制度178inventoryvaluation存貨估價(jià)179ISA230documentation文件編制180ISA240fraudanderror國(guó)際砂糖協(xié)定240欺詐和錯(cuò)誤181ISA250considerationoflawandregulations法和規(guī)則的國(guó)際砂糖協(xié)定250考慮182Isa260municationsofauditmatterswiththosechargegovernance審計(jì)物質(zhì)的國(guó)際砂糖協(xié)定260通訊由于那些索價(jià)統(tǒng)治183isa300planningisa300計(jì)劃編制184isa310knowledgeofthebusiness企業(yè)的isa310知識(shí)185isa320auditmateriality審計(jì)重要性186isa400accountingandinternalcontrolisa400會(huì)計(jì)和內(nèi)部控制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)償為特殊條款190isa510externalconfirmationsisa510個(gè)外部的查證191isa520analyticalprocedures分析性程序192isa530auditsampling審計(jì)抽樣193isa540auditofaccountingestimates解釋估計(jì)的isa540審計(jì)194isa560subsequentevents期后事項(xiàng)195isa580managementrepresentations管理當(dāng)局聲明書(shū)196isa610consideringtheworkofinternalauditingisa610以內(nèi)部審計(jì)的工作看來(lái)197isa620usingtheworkofanexpertisa620使用專(zhuān)家的工作198isa700auditorsreportonfinancialstatements財(cái)務(wù)報(bào)表上的isa700帳）員的報(bào)告199isa710parativesisa710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204knowledgeoftheentitysbusiness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控制系統(tǒng)的提起訴訟的限期213litigationandclaims訴訟和賠償214litigation訴訟215loans借款,貸款216longtermliabilities長(zhǎng)期負(fù)債217lowballinglowballing218management管理219managementintegrity經(jīng)營(yíng)完整220managementrepresentationletter管理當(dāng)局聲明書(shū)221marketing推銷(xiāo),營(yíng)銷(xiāo),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226microputers微型計(jì)算器227modifiedreports變更報(bào)告228narrativenotes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-lineputersystems（與主機(jī)）聯(lián)機(jī)計(jì)算器系統(tǒng)242openingbalances期初余額243operationalaudits經(jīng)營(yíng)審計(jì),作業(yè)審計(jì)244operationalworkplans操作上的工作計(jì)劃245opinionshopping意見(jiàn)購(gòu)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管理費(fèi)用分配251periodicplan定期的計(jì)劃252permanentauditfiles永久審計(jì)檔案253personalrelationships個(gè)人的親屬關(guān)系254planning計(jì)劃編制255population抽樣總體256precision精密257prefacetoISAsandRSs國(guó)際砂糖協(xié)定的序文和債券附賣(mài)回交易258preliminaryassessmentofcontrolrisk控制風(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(wèn)題262proceduralapproach程序上的靠近263procedures程序264proceduresafteracceptingnomination程序過(guò)程在接受提名之后265procurement采購(gòu)266professionaldutyofconfidentiality保密的職業(yè)責(zé)任267projectionoferrors錯(cuò)誤的規(guī)劃268provision備抵,準(zhǔn)備269publicduty公共職責(zé)270publicinterest公眾利益271publicity宣傳272purchaseledger購(gòu)貨分類(lèi)賬273purchasesandexpensessystem買(mǎi)和費(fèi)用系統(tǒng)274purchasescut-off買(mǎi)截止275putonenquiry詢價(jià)上的期貨買(mǎi)賣(mài)276qualifiedopinion保留意見(jiàn)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報(bào)酬284reporttomanagement對(duì)經(jīng)營(yíng)的報(bào)告285reporting報(bào)告286researchanddevelopmentcosts研究和開(kāi)發(fā)成本287reservationoftitle保留288reserves準(zhǔn)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(xiāo)售截止303salessystem銷(xiāo)售（貨）制度304salestax銷(xiāo)售稅,營(yíng)業(yè)稅305sales銷(xiāo)售,銷(xiāo)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310scopeandobjectivesofinternalaudit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(yíng)業(yè)者317sourcesofknowledge知識(shí)的根源318specimenletteroninternalcontrol內(nèi)部控制上的樣本證書(shū)319stakeholders賭款保存人320standardisedworkingpapers標(biāo)準(zhǔn)化工作文件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3:324statement5:changesinprofessionalappointment聲明5:在職業(yè)上的任命中的改變325statisticalsampling統(tǒng)計(jì)抽樣326statutoryaudit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)略性計(jì)劃331stratification分層332subsequentevents期后事項(xiàng)333substantiveprocedures實(shí)詞程序過(guò)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338supervision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)部的控制342systematicselection系統(tǒng)選擇法343systems-basedapproach以系統(tǒng)為基礎(chǔ)的方式344tangiblenon-currentassets有形的非流動(dòng)資產(chǎn)345tendering投標(biāo),清償346termsoftheengagement債務(wù)的條件347testsofcontrol控制的證人348theAGM周年大會(huì)349theboard委員會(huì)350threeEs三Es351timing定時(shí)352tolerableerror可容忍誤差353tradeaccountspayableandpurchases貿(mào)易應(yīng)付帳款和買(mǎi)354tradeaccountspayablelisting貿(mào)易應(yīng)付帳款掛牌355training培訓(xùn)356treasury國(guó)庫(kù),庫(kù)房357TRUE真實(shí)358turnbullmitteeturnbull委員會(huì)359ultravires越權(quán)360uncertainty不確定性361unduedependence未到（支付）期的未決362unqualifiedauditreport無(wú)條件的審計(jì)報(bào)告363unqualifiedreport無(wú)條件的報(bào)告364usingtheknowledge使用知識(shí)365usingtheworkofanexpert使用專(zhuān)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)照一、資產(chǎn)assets1、流動(dòng)資產(chǎn)currentassets111現(xiàn)金及約當(dāng)現(xiàn)金cashandcashequivalents1111庫(kù)存現(xiàn)金cashonhand1112零用金/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-terminvestments-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)discountednotesreceivable1137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allowanceforuncollec-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(mǎi)賣(mài)遠(yuǎn)匯折價(jià)discountonforwardex-changecontract1184應(yīng)收收益earnedrevenuereceivable1185應(yīng)收退稅款inetaxrefundreceivable1187其它應(yīng)收款-關(guān)系人otherreceivables-relatedparties1188其它應(yīng)收款-其它otherreceivables-other1189備抵呆帳-其它應(yīng)收款allowanceforuncollec-tibleaccounts-otherreceivables121~122存貨inventories1211商品存貨merchandiseinventory1212寄銷(xiāo)商品consignedgoods1213在途商品goodsintransit1219備抵存貨跌價(jià)損失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄銷(xiāo)制成品consignedfinishedgoods1223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)prepaidinsurance1254用品盤(pán)存officesupplies1255預(yù)付所得稅prepaidinetax1258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)otherprepayments128~129其它流動(dòng)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paymentonbehalfofothers1285員工借支advancestoemployees1286存出保證金refundabledeposits1287受限制存款certificateofdeposit-restricted1291遞延所得稅資產(chǎn)deferredinetaxassets1292遞延兌換損失deferredforeignexchangelosses1293業(yè)主（股東）往來(lái)owners^（stockholders^）currentaccount1294同業(yè)往來(lái)currentaccountwithothers1298其它流動(dòng)資產(chǎn)-其它othercurrentassets-other2、基金及長(zhǎng)期投資fundsandlong-terminvestments131基金funds1311償債基金redemptionfund（orsinkingfund）1312改良及擴(kuò)充基金fundforimprovementandexpansion1313意外損失準(zhǔn)備基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132長(zhǎng)期投資long-terminvestments1321長(zhǎng)期股權(quán)投資long-termequityinvestments1322長(zhǎng)期債券投資long-termbondinvestments1323長(zhǎng)期不動(dòng)產(chǎn)投資long-termrealestatein-vestments1324人壽保險(xiǎn)現(xiàn)金解約價(jià)值cashsurrendervalueoflifeinsurance1328其它長(zhǎng)期投資otherlong-terminvestments1329備抵長(zhǎng)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landimprovements1428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-buildings144~146機(jī)（器）具及設(shè)備machineryandequipment1441機(jī)（器）具machinery1448機(jī)（器）具-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未完工程及預(yù)付購(gòu)置設(shè)備款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562預(yù)付購(gòu)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(wú)形資產(chǎn)intangibleassets171商標(biāo)權(quán)trademarks1711商標(biāo)權(quán)trademarks172專(zhuān)利權(quán)patents1721專(zhuān)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putersoftware1751計(jì)算機(jī)軟件putersoftwarecost176商譽(yù)goodwill1761商譽(yù)goodwill177開(kāi)辦費(fèi)organizationcosts1771開(kāi)辦費(fèi)organizationcosts178其它無(wú)形資產(chǎn)otherintangibles1781遞延退休金成本deferredpensioncosts1782租賃權(quán)益改良leaseholdimprovements1788其它無(wú)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(zhǎng)期預(yù)付租金long-termprepaidrent1813長(zhǎng)期預(yù)付保險(xiǎn)費(fèi)long-termprepaidinsurance1814遞延所得稅資產(chǎn)deferredinetaxassets1815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)idleassets184長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款long-termnotes,accountsandoverduereceivables1841長(zhǎng)期應(yīng)收票據(jù)long-termnotesreceivable1842長(zhǎng)期應(yīng)收帳款long-termaccountsreceivable1843催收帳款overduereceivables1847長(zhǎng)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(zhǎng)期應(yīng)收款項(xiàng)otherlong-termreceivables1849備抵呆帳-長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款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refundabledeposits188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liabilities21~22流動(dòng)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-員工short-termborrowings-employees2117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mercialpaperpayable2122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)notespayable2131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inetaxespayable2161應(yīng)付所得稅inetaxpayable217應(yīng)付費(fèi)用accruedexpenses2171應(yīng)付薪工accruedpayroll2172應(yīng)付租金accruedrentpayable2173應(yīng)付利息accruedinterestpayable2174應(yīng)付營(yíng)業(yè)稅accruedVATpayable2175應(yīng)付稅捐-其它accruedtaxespayable-other2178其它應(yīng)付費(fèi)用otheraccruedexpensespayable218~219其它應(yīng)付款otherpayables2181應(yīng)付購(gòu)入遠(yuǎn)匯款forwardexchangecontractpayable2182應(yīng)付遠(yuǎn)匯款-外幣forwardexchangecontractpayable-foreigncurrencies2183買(mǎi)賣(mài)遠(yuǎn)匯溢價(jià)premiumonforwardexchangecontract2184應(yīng)付土地房屋款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pensationpayabletodirectorsandsupervisors2198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revenuereceivedinadvance2268其它預(yù)收款otheradvancereceipts227一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債long-termliabilities-currentportion2271一年或一營(yíng)業(yè)周期內(nèi)到期公司債corporatebondspayable-currentportion2272一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款long-termloanspayable-currentportion2273一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一營(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-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債otherlong-termlia-bilities-currentportion228~229其它流動(dòng)負(fù)債othercurrentliabilities2281銷(xiāo)項(xiàng)稅額VATreceived（oroutputtax）2283暫收款temporaryreceipts2284代收款receiptsundercustody2285估計(jì)售后服務(wù)/保固負(fù)債estimatedwarrantyliabilities2291遞延所得稅負(fù)債deferredinetaxliabilities2292遞延兌換利益deferredforeignexchangegain2293業(yè)主（股東）往來(lái)owners^currentaccount2294同業(yè)往來(lái)currentaccountwithothers2298其它流動(dòng)負(fù)債-其它othercurrentliabilities-others23長(zhǎng)期負(fù)債long-termliabilities231應(yīng)付公司債corporatebondspayable2311應(yīng)付公司債corporatebondspayable2319應(yīng)付公司債溢（折）價(jià)premium（discount）oncorporatebondspayable232長(zhǎng)期借款long-termloanspayable2321長(zhǎng)期銀行借款long-termloanspayable-bank2324長(zhǎng)期借款-業(yè)主long-termloanspayable-owners2325長(zhǎng)期借款-員工long-termloanspayable-employees2327長(zhǎng)期借款-關(guān)系人long-termloanspayable-relatedparties2328長(zhǎng)期借款-其它long-termloanspayable-other233長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)long-termnotesandaccountspayable2331長(zhǎng)期應(yīng)付票據(jù)long-termnotespayable2332長(zhǎng)期應(yīng)付帳款long-termaccountspay-able2333長(zhǎng)期應(yīng)付租賃負(fù)債long-termcapitalleaseliabilities2337長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人Long-termnotesandaccountspayable-relatedparties2338其它長(zhǎng)期應(yīng)付款項(xiàng)otherlong-termpayables234估計(jì)應(yīng)付土地增值稅accruedliabilitiesforlandvalueincrementtax2341估計(jì)應(yīng)付土地增值稅estimatedaccruedlandvalueincrementaltaxpay-able235應(yīng)計(jì)退休金負(fù)債accruedpensionliabilities2351應(yīng)計(jì)退休金負(fù)債accruedpensionliabilities238其它長(zhǎng)期負(fù)債otherlong-termliabilities2388其它長(zhǎng)期負(fù)債-其它otherlong-termliabilities-other28其它負(fù)債otherliabilities281遞延負(fù)債deferredliabilities2811遞延收入deferredrevenue2814遞延所得稅負(fù)債deferredinetaxliabilities2818其它遞延負(fù)債otherdeferredliabilities286存入保證金depositsreceived2861存入保證金guaranteedepositreceived288雜項(xiàng)負(fù)債miscellaneousliabilities2888雜項(xiàng)負(fù)債-其它miscellaneousliabilities-other三、業(yè)主權(quán)益owners^equity31資本capital311資本（或股本）capital3111普通股股本capital-monstock3112特別股股本capital-preferredstock3113預(yù)收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedistributed3115資本capital32資本公積additionalpaid-incapital321股票溢價(jià)paid-incapitalinexcessofpar3211普通股股票溢價(jià)paid-incapitalinexcessofpar-monstock3212特別股股票溢價(jià)paid-incapitalinexcessofpar-preferredstock323資產(chǎn)重估增值準(zhǔn)備capitalsurplusfromassetsrevaluation3231資產(chǎn)重估增值準(zhǔn)備capitalsurplusfromassetsrevaluation324處分資產(chǎn)溢價(jià)公積capitalsurplusfromgainondisposalofassets3241處分資產(chǎn)溢價(jià)公積capitalsurplusfromgainondisposalofassets325合并公積capitalsurplusfrombusinessbination3251合并公積capitalsurplusfrombusinessbination326受贈(zèng)公積donatedsurplus3261受贈(zèng)公積donatedsurplus328其它資本公積otheradditionalpaid-incapital3281權(quán)益法長(zhǎng)期股權(quán)投資資本公積additionalpaid-incapitalfrominvesteeunderequitymethod3282資本公積-庫(kù)藏股票交易additionalpaid-incapital-treasurystocktrans-actions33保留盈余（或累積虧損）retainedearnings（accumulateddeficit）331法定盈余公積legalreserve3311法定盈余公積legalreserve332特別盈余公積specialreserve3321意外損失準(zhǔn)備contingencyreserve3322改良擴(kuò)充準(zhǔn)備improvementandexpansionreserve3323償債準(zhǔn)備specialreserveforredemptionofliabilities3328其它特別盈余公積otherspecialreserve335未分配盈余（或累積虧損）retainedearnings-unappropriated（oraccumulateddeficit）3351累積盈虧accumulatedprofitorloss3352前期損益調(diào)整priorperiodadjustments3353本期損益netineorlossforcurrentperiod34權(quán)益調(diào)整equityadjustments341長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments3411長(zhǎng)期股權(quán)投資未實(shí)現(xiàn)跌價(jià)損失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments342累積換算調(diào)整數(shù)cumulativetranslationadjustment3421累積換算調(diào)整數(shù)cumulativetranslationadjustments343未認(rèn)列為退休金成本之凈損失netlossnotrecognizedaspensioncost3431未認(rèn)列為退休金成本之凈損失netlossnotrecognizedaspensioncosts35庫(kù)藏股treasurystock351庫(kù)藏股treasurystock3511庫(kù)藏股treasurystock36少數(shù)股權(quán)minorityinterest361少數(shù)股權(quán)minorityinterest3611少數(shù)股權(quán)minorityinterest四、損益類(lèi)4營(yíng)業(yè)收入operatingrevenue41銷(xiāo)貨收入salesrevenue411銷(xiāo)貨收入salesrevenue4111銷(xiāo)貨收入salesrevenue4112分期付款銷(xiāo)貨收入installmentsalesrevenue417銷(xiāo)貨退回salesreturn4171銷(xiāo)貨退回salesreturn419銷(xiāo)貨折讓salesallowances4191銷(xiāo)貨折讓salesdiscountsandallowances46勞務(wù)收入servicerevenue461勞務(wù)收入servicerevenue4611勞務(wù)收入servicerevenue47業(yè)務(wù)收入agencyrevenue471業(yè)務(wù)收入agencyrevenue4711業(yè)務(wù)收入agencyrevenue48其它營(yíng)業(yè)收入otheroperatingrevenue488其它營(yíng)業(yè)收入-其它otheroperatingrevenue4888其它營(yíng)業(yè)收入-其它otheroperatingrevenue-other5營(yíng)業(yè)成本operatingcosts51銷(xiāo)貨成本costofgoodssold511銷(xiāo)貨成本costofgoodssold5111銷(xiāo)貨成本costofgoodssold5112分期付款銷(xiāo)貨成本installmentcostofgoodssold512進(jìn)貨purchases5121進(jìn)貨purchases5122進(jìn)貨費(fèi)用purchaseexpenses5123進(jìn)貨退出purchasereturns5124進(jìn)貨折讓chargesonpurchasedmerchandise513進(jìn)料materialspurchased5131進(jìn)料materialpurchased5132進(jìn)料費(fèi)用chargesonpurchasedmaterial5133進(jìn)料退出materialpurchasereturns5134進(jìn)料折讓materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515~518制造費(fèi)用manufacturingoverhead5151間接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies（expense）5154旅費(fèi)travellingexpense,travel5155運(yùn)費(fèi)shippingexpenses,freight5156郵電費(fèi)postage（expenses）5157修繕費(fèi)repair（s）andmaintenance（expense）5158包裝費(fèi)packingexpenses5161水電瓦斯費(fèi)utilities（expense）5162保險(xiǎn)費(fèi)insurance（expense）5163加工費(fèi)manufacturingoverhead-outsourced5166稅捐taxes5168折舊depreciationexpense5169各項(xiàng)耗竭及攤提variousamortization5172伙食費(fèi)meal（expenses）5173職工福利employeebenefits/welfare5176訓(xùn)練費(fèi)training（expense）5177間接材料indirectmaterials5188其它制造費(fèi)用othermanufacturingexpenses56勞務(wù)成本制ervicecosts561勞務(wù)成本servicecosts5611勞務(wù)成本servicecosts56勞務(wù)成本制ervicecosts561勞務(wù)成本servicecosts5611勞務(wù)成本servicecosts57業(yè)務(wù)成本gencycosts571業(yè)務(wù)成本agencycosts5711業(yè)務(wù)成本agencycosts58其它營(yíng)業(yè)成本otheroperatingcosts588其它營(yíng)業(yè)成本-其它otheroperatingcosts-other5888其它營(yíng)業(yè)成本-其它otheroperatingcosts-other6營(yíng)業(yè)費(fèi)用operatingexpenses61推銷(xiāo)費(fèi)用sellingexpenses615~618推銷(xiāo)費(fèi)用sellingexpenses6151薪資支出payrollexpense6152租金支出rentexpense,rent6153文具用品officesupplies（expense）6154旅費(fèi)travellingexpense,travel6155運(yùn)費(fèi)shippingexpenses,freight6156郵電費(fèi)postage（expenses）6157修繕費(fèi)repair（s）andmaintenance（expense）6159廣告費(fèi)advertisementexpense,advertisement6161水電瓦斯費(fèi)utilities（expense）6162保險(xiǎn)費(fèi)insurance（expense）6164交際費(fèi)entertainment（expense）6165捐贈(zèng)donation（expense）6166稅捐taxes6167呆帳損失lossonuncollectibleaccounts6168折舊depreciationexpense6169各項(xiàng)耗竭及攤提variousamortization6172伙食費(fèi)meal（expenses）6173職工福利employeebenefits/welfare6175傭金支出mission（expense）6176訓(xùn)練費(fèi)training（expense）6188其它推銷(xiāo)費(fèi)用othersellingexpenses62管理及總務(wù)費(fèi)用general&administrativeexpenses625~628管理及總務(wù)費(fèi)用general&administrativeexpenses6251薪資支出payrollexpense6252租金支出rentexpense,rent6253文具用品officesupplies6254旅費(fèi)travellingexpense,travel6255運(yùn)費(fèi)shippingexpenses,freight6256郵電費(fèi)postage（expenses）6257修繕費(fèi)repair（s）andmaintenance（expense）6259廣告費(fèi)advertisementexpense,advertisement6261水電瓦斯費(fèi)utilities（expense）6262保險(xiǎn)費(fèi)insurance（expense）6264交際費(fèi)entertainment（expense）6265捐贈(zèng)donation（expense）6266稅捐taxes6267呆帳損失lossonuncollectibleaccounts6268折舊depreciationexpense6269各項(xiàng)耗竭及攤提variousamortization6271外銷(xiāo)損失lossonexportsales6272伙食費(fèi)meal（expenses）6273職工福利employeebenefits/welfare6274研究發(fā)展費(fèi)用researchanddevelopmentexpense6275傭金支出mission（expense）6276訓(xùn)練費(fèi)training（expense）6278勞務(wù)費(fèi)professionalservicefees6288其它管理及總務(wù)費(fèi)用othergeneralandadministrativeexpenses63研究發(fā)展費(fèi)用researchanddevelopmentexpenses635~638研究發(fā)展費(fèi)用researchanddevelopmentexpenses6351薪資支出payrollexpense6352租金支出rentexpense,rent6353文具用品officesupplies6354旅費(fèi)travellingexpense,travel6355運(yùn)費(fèi)shippingexpenses,freight6356郵電費(fèi)postage（expenses）6357修繕費(fèi)repair（s）andmaintenance（expense）6361水電瓦斯費(fèi)u