会计科目英文翻译
会计科目英文翻译
一、资产类 Assets
流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash
1002 银行存款 Cash in bank
1009 其他货币资金 Other cash and cash equivalents
'100901 外埠存款 Other city Cash in bank
'100902 银行本票 Cashier's cheque
'100903 银行汇票 Bank draft '100904 信用卡 Credit card '100905 信用证保证金 L/C Guarantee deposits
'100906 存出投资款 Refundable deposits
1101 短期投资 Short-term investments
'110101 股票 Short-term investments - stock '110102 债券 Short-term
investments - corporate bonds '110103 基金 Short-term
investments - corporate funds '110110 其他 Short-term investments - other
1102 短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable
1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money
1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies
purchasing
1211 原材料 Raw materials 1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异 Materials cost variance
1241 自制半成品 Semi-Finished goods
1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price
1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and sell the goods on a commission basis
1271 受托代销商品 Commissioned and sell the goods on a commission basis
1281 存货跌价准备 Inventory falling price reserves
1291 分期收款发出商品 Collect
money and send out the goods by stages
1301 待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks
'140101 股票投资 Investment on stocks
'140102 其他股权投资 Other investment on stocks
1402 长期债权投资 Long-term investment on bonds
'140201 债券投资 Investment on bonds
'140202 其他债权投资 Other investment on bonds
1421 长期投资减值准备 Long-term investments depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor's
rights investment depreciation reserves
1431 委托贷款 Entrust loans '143101 本金 Principal '143102 利息 Interest
'143103 减值准备 Depreciation reserves
1501 固定资产 Fixed assets 房屋 Building 建筑物 Structure
机器设备 Machinery equipment 运输设备 Transportation facilities
工具器具 Instruments and implement
1502 累计折旧 Accumulated depreciation
1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备
Building/structure depreciation reserves
机器设备减值准备 Machinery
equipment depreciation reserves 1601 工程物资 Project goods and material
'160101 专用材料 Special-purpose material
'160102 专用设备 Special-purpose equipment
'160103 预付大型设备款
Prepayments for equipment '160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate
1603 在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
1605 在建工程减值准备
Construction-in-process depreciation reserves
1701 固定资产清理 Liquidation of fixed assets
1801 无形资产 Intangible assets 专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill
1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves 1815 未确认融资费用
Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
1901 长期待摊费用 Long-term
deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income
'191101待处理流动资产损溢 Wait deal intangible assets loss or income
'191102待处理固定资产损溢 Wait deal fixed assets loss or income
二、负债类 Liability
短期负债 Current liability 2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue
2151 应付工资 Accrued wages
2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable
'217101 应交增值税 value added tax payable
'21710101 进项税额 Withholdings on VAT
'21710102 已交税金 Paying tax '21710103 转出未交增值税 Unpaid VAT changeover
'21710104 减免税款 Tax deduction
'21710105 销项税额 Substituted money on VAT
'21710106 出口退税 Tax reimbursement for export
'21710107 进项税额转出 Changeover withnoldings on VAT
'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
'21710109 转出多交增值税 Overpaid VAT changeover
'21710110 未交增值税 Unpaid VAT '217102 应交营业税 Business tax payable
'217103 应交消费税 Consumption tax payable
'217104 应交资源税 Resources tax payable
'217105 应交所得税 Income tax payable
'217106 应交土地增值税 Increment tax on land value payable
'217107 应交城市维护建设税 Tax for maintaining and building cities payable
'217108 应交房产税 Housing property tax payable
'217109 应交土地使用税 Tenure tax payable
'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
'217111 应交个人所得税 Personal income tax payable
2176 其他应交款 Other fund in conformity with paying
2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance
其他负债 Other liabilities 2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities
长期负债 Long-term Liabilities 2301 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year
2311 应付债券 Bonds payable
'231101 债券面值 Face value, Par value
'231102 债券溢价 Premium on bonds
'231103 债券折价 Discount on bonds
'231104 应计利息 Accrued interest
2321 长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes
三、所有者权益类 OWNERS' EQUITY 资本 Capita
3101 实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital 实收股本 Paid-up stock
3103 已归还投资 Investment Returned 公积
3111 资本公积 Capital reserve '311101 资本(或股本) 溢价 Cpital(or Stock) premium '311102 接受捐赠非现金资产准备
Receive non-cash donate reserve '311103 股权投资准备 Stock right investment reserves
'311105 拨款转入 Allocate sums changeover in
'311106 外币资本折算差额 Foreign currency capital
'311107 其他资本公积 Other capital reserve
3121 盈余公积 Surplus reserves '312101 法定盈余公积 Legal
surplus
'312102 任意盈余公积 Free surplus reserves
'312103 法定公益金 Legal public welfare fund
'312104 储备基金 Reserve fund '312105 企业发展基金 Enterprise expension fund
'312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits
3131 本年利润 Current year profits
3141 利润分配 Profit distribution
'314101 其他转入 Other chengeover in
'314102 提取法定盈余公积 Withdrawal legal surplus
'314103 提取法定公益金 Withdrawal legal public welfare funds '314104 提取储备基金 Withdrawal reserve fund
'314105 提取企业发展基金
Withdrawal reserve for business expansion
'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund
'314107 利润归还投资 Profits capitalizad on return of investment
'314108 应付优先股股利 Preferred Stock dividends payable '314109 提取任意盈余公积 Withdrawal other common accumulation fund
'314110 应付普通股股利 Common Stock dividends payable
'314111 转作资本(或股本) 的普通股股利 Common Stock dividends change to assets(or stock)
'314115 未分配利润 Undistributed profit
四、成本类 Cost
4101 生产成本 Cost of manufacture
'410101 基本生产成本 Base cost of
manufacture
'410102 辅助生产成本 Auxiliary cost of manufacture
4105 制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries 奖金 Wages
退职金 Retirement allowance 补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefits/welfare 会议费 Coferemce
加班餐费 Special duties
市内交通费 Business traveling 通讯费 Correspondence 电话费 Correspondence
水电取暖费 Water and Steam 税费 Taxes and dues 租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance 培训费 Education and training 接待费 Entertainment
图书、印刷费 Books and printing 运费 Transpotation
保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption 劳动保护费 Labor protection fees 季节性停工损失 Loss on seasonality cessation
4107 劳务成本 Service costs
五、损益类 Profit and loss 收入 Income
业务收入 OPERATING INCOME
5101 主营业务收入 Prime operating revenue
产品销售收入 Sales revenue 服务收入 Service revenue
5102 其他业务收入 Other operating revenue
材料销售 Sales materials 代购代售
包装物出租 Wrappage lease
出让资产使用权收入 Remise right of assets revenue
返还所得税 Reimbursement of income tax
其他收入 Other revenue
5201 投资收益 Investment income 短期投资收益 Current investment income
长期投资收益 Long-term investment income
计提的委托贷款减值准备 Withdrawal of entrust loans reserves
5203 补贴收入 Subsidize revenue 国家扶持补贴收入 Subsidize revenue from country
其他补贴收入 Other subsidize revenue
5301 营业外收入 NON-OPERATING INCOME
非货币性交易收益 Non-cash deal income
现金溢余 Cash overage
处置固定资产净收益 Net income on disposal of fixed assets
出售无形资产收益 Income on sales of intangible assets 固定资产盘盈 Fixed assets inventory profit
罚款净收入 Net amercement income 支出 Outlay
业务支出 Revenue charges
5401 主营业务成本 Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service
5402 主营业务税金及附加 Tax and associate charge 营业税 Sales tax
消费税 Consumption tax 城市维护建设税 Tax for
maintaining and building cities 资源税 Resources tax
土地增值税 Increment tax on land value
5405 其他业务支出 Other business expense
销售其他材料成本 Other cost of material sale
其他劳务成本 Other cost of
service
其他业务税金及附加费 Other tax and associate charge 费用 Expenses
5501 营业费用 Operating expenses 代销手续费 Consignment commission charge
运杂费 Transpotation
保险费 Insurance premium 展览费 Exhibition fees 广告费 Advertising fees
5502 管理费用 Adminisstrative expenses
职工工资 Staff Salaries 修理费 Repair charge 低值易耗摊销 Article of consumption
办公费 Office allowance 差旅费 Travelling expense 工会经费 Labour union expenditure
研究与开发费 Research and development expense
福利费 Employee benefits/welfare 职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费 Medical insurance 会议费 Coferemce
聘请中介机构费 Intermediary organs
咨询费 Consult fees 诉讼费 Legal cost
业务招待费 Business entertainment 技术转让费 Technology transfer fees
矿产资源补偿费 Mineral resources compensation fees
排污费 Pollution discharge fees 房产税 Housing property tax 车船使用税 Vehicle and vessel
usage license plate tax(VVULPT) 土地使用税 Tenure tax 印花税 Stamp tax
5503 财务费用 Finance charge 利息支出 Interest exchange
汇兑损失 Foreign exchange loss 各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost
5601 营业外支出 Nonbusiness expenditure
捐赠支出 Donation outlay
减值准备金 Depreciation reserves 非常损失 Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets
出售无形资产损失 Loss on sales of intangible assets
固定资产盘亏 Fixed assets inventory loss
债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 5701 所得税 Income tax
以前年度损益调整 Prior year income adjustment
一、企业财务会计报表封面 FINANCIAL REPORT COVER
报表所属期间之期末时间点 Period Ended
所属月份 Reporting Period
报出日期 Submit Date
记账本位币币种 Local Reporting Currency
审核人 Verifier
填表人 Preparer
二、资产负债表 Balance Sheet
资产 Assets
流动资产 Current Assets
货币资金 Bank and Cash
短期投资 Current Investment
一年内到期委托贷款 Entrusted loan receivable due within one year
减:一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year
减:短期投资跌价准备 Less: Impairment for current investment
短期投资净额 Net bal of current investment
应收票据 Notes receivable
应收股利 Dividend receivable
应收利息 Interest receivable
应收账款 Account receivable
减:应收账款坏账准备 Less: Bad debt provision for Account receivable
应收账款净额 Net bal of Account receivable
其他应收款 Other receivable
减:其他应收款坏账准备 Less: Bad debt provision for Other receivable
其他应收款净额 Net bal of Other receivable
预付账款 Prepayment
应收补贴款 Subsidy receivable
存货 Inventory
减:存货跌价准备 Less: Provision for Inventory
存货净额 Net bal of Inventory
已完工尚未结算款 Amount due from customer for contract work
待摊费用 Deferred Expense
一年内到期的长期债权投资 Long-term debt investment due within one year
一年内到期的应收融资租赁款 Finance lease receivables due within one year
其他流动资产 Other current assets
流动资产合计 Total current assets
长期投资 Long-term investment
长期股权投资 Long-term equity investment
委托贷款 Entrusted loan receivable
长期债权投资 Long-term debt investment
长期投资合计 Total for long-term investment
减:长期股权投资减值准备 Less: Impairment for long-term equity investment
减:长期债权投资减值准备 Less:
Impairment for long-term debt investment
减:委托贷款减值准备 Less: Provision for entrusted loan receivable
长期投资净额 Net bal of long-term investment 其中:合并价差 Include: Goodwill (Negative goodwill)
固定资产 Fixed assets
固定资产原值 Cost
减:累计折旧 Less: Accumulated Depreciation
固定资产净值 Net bal
减:固定资产减值准备 Less: Impairment for fixed assets
固定资产净额 NBV of fixed assets
工程物资 Material holds for construction of fixed assets
在建工程 Construction in progress
减:在建工程减值准备 Less: Impairment for construction in progress
在建工程净额 Net bal of construction in progress
固定资产清理 Fixed assets to be disposed of
固定资产合计 Total fixed assets
无形资产及其他资产 Other assets & Intangible assets
无形资产 Intangible assets
减:无形资产减值准备 Less: Impairment for intangible assets
无形资产净额 Net bal of intangible assets
长期待摊费用 Long-term deferred expense
融资租赁——未担保余值 Finance lease – Unguaranteed residual values
融资租赁——应收融资租赁款 Finance lease – Receivables
其他长期资产 Other non-current assets
无形及其他长期资产合计 Total other assets & intangible assets
递延税项 Deferred Tax
递延税款借项 Deferred Tax assets
资产总计 Total assets
负债及所有者(或股东)权益 Liability & Equity
流动负债 Current liability
短期借款 Short-term loans
应付票据 Notes payable
应付账款 Accounts payable
已结算尚未完工款
预收账款 Advance from customers
应付工资 Payroll payable
应付福利费 Welfare payable
应付股利 Dividend payable
应交税金 Taxes payable
其他应交款 Other fees payable
其他应付款 Other payable
预提费用 Accrued Expense
预计负债 Provision
递延收益 Deferred Revenue
一年内到期的长期负债 Long-term liability due within one year
其他流动负债 Other current liability
流动负债合计 Total current liability
长期负债 Long-term liability
长期借款 Long-term loans
应付债券 Bonds payable
长期应付款 Long-term payable
专项应付款 Grants & Subsidies received
其他长期负债 Other long-term liability
长期负债合计 Total long-term liability
递延税项 Deferred Tax
递延税款贷项 Deferred Tax liabilities
负债合计 Total liability
少数股东权益 Minority interests
所有者权益(或股东权益) Owners’ Equity
实收资本(或股本) Paid in capital
减;已归还投资 Less: Capital redemption
实收资本(或股本)净额 Net bal of Paid in capital
资本公积 Capital Reserves
盈余公积 Surplus Reserves
其中:法定公益金 Include: Statutory reserves
未确认投资损失 Unrealised investment losses
未分配利润 Retained profits after appropriation
其中:本年利润 Include: Profits for the year
外币报表折算差额 Translation reserve
所有者(或股东)权益合计 Total Equity
负债及所有者(或股东)权益合计 Total Liability & Equity
三、利润及利润分配表 Income statement and profit appropriation
一、主营业务收入 Revenue
减:主营业务成本 Less: Cost of Sales
主营业务税金及附加 Sales Tax
二、主营业务利润(亏损以―—‖填列) Gross Profit ( - means loss)
加:其他业务收入 Add: Other operating income 减:其他业务支出 Less: Other operating expense
减:营业费用 Selling & Distribution expense
管理费用 G&A expense
财务费用 Finance expense
三、营业利润(亏损以―—‖填列) Profit from operation ( - means loss)
加:投资收益(亏损以―—‖填列) Add: Investment income
补贴收入 Subsidy Income
营业外收入 Non-operating income
减:营业外支出 Less: Non-operating expense
四、利润总额(亏损总额以―—‖填列) Profit before Tax
减:所得税 Less: Income tax
少数股东损益 Minority interest
加:未确认投资损失 Add: Unrealised investment losses
五、净利润(净亏损以―—‖填列) Net profit ( - means loss)
加:年初未分配利润 Add: Retained profits
其他转入 Other transfer-in
六、可供分配的利润 Profit available for distribution( - means loss)
减:提取法定盈余公积 Less:
Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund
提取储备基金 Appropriation of reserve fund
提取企业发展基金 Appropriation of enterprise expansion fund
利润归还投资 Capital redemption
七、可供投资者分配的利润 Profit available for owners' distribution
减:应付优先股股利 Less: Appropriation of preference share's dividend
提取任意盈余公积 Appropriation of discretionary surplus reserve
应付普通股股利 Appropriation of ordinary share's dividend
转作资本(或股本)的普通股股利
Transfer from ordinary share's dividend to paid in capital
八、未分配利润 Retained profit after appropriation
补充资料: Supplementary Information:
1. 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments
2. 自然灾害发生损失 Losses from natural disaster
3. 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies
4. 会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates
5. 债务重组损失 Losses from debt restructuring
现金流量表 Cash Flow Statement
一、经营活动产生的现金流量: Cash Flow from Operating Activities:
销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services
收到的税费返还 Refunds of taxes
收到的其他与经营活动有关的现金 Cash received relating to other operating activities
现金流入小计 Sub-total of cash inflows
购买商品、接受劳务支付的现金 Cash paid for goods or receiving services
支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees
支付的各项税费 Tax payments
支付的其他与经营活动有关的现金 Cash paid relating to other operating activities
现金流出小计 Sub-total of cash outflows
经营活动产生的现金流量净额 Net Cash Flow from Operating Activities
二、投资活动产生的现金流量: Cash Flow from Investing Activities:
收回投资所收到的现金 Cash received from disposal of investments
处置子公司和其他经营单位收到的现金 Cash received from disposal of subsidiary or other operating business units
取得投资收益所收到的现金 Cash received from investments income
处置固定资产、无形资产和其他长期资产而收到的现金净额 Net cash received from disposal of fixed assets, intangible assets and other long-term assets
购买子公司所收到的现金 Cash received by acquisition of subsidiary
收到的其他与投资活动有关的现金 Cash received relating to other investing activities
现金流入小计 Sub-total of cash inflows
购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets
投资所支付的现金 Cash paid to acquire investments
支付的其他与投资活动有关的现金 Cash payments relating to other investing activities
现金流出小计 Sub-total of cash outflows
投资活动产生的现金流量净额 Net Cash Flow from Investing Activities
三、筹资活动产生的现金流量: Cash Flow from Financing Activities:
吸收投资所收到的现金 Cash received by investors
借款所收到的现金 Cash received from borrowings
其中:从金融机构借款所收到的现金 Include: Cash received from financial institution borrowings
收到的其他与筹资活动有关的现金 Cash received relating to other financing activities
现金流入小计 Sub-total of cash inflows
偿还债务所支付的现金 Repayments of borrowings
其中:偿还金融机构债务所支付的现金 Include: Repayments of financial institution borrowings
分配股利、利润和偿付利息所支付的现金 Dividends paid, profit distributed or interest paid
支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities
现金流出小计 Sub-total of cash outflows
筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities
四、汇率变动对现金的影响额 Effect of Foreign Currency Translation
五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents
现金流量附表: Supplementary Information:
1.将净利润调节为经营活动的现金流量: Reconciliation of Net Profit to Cash Flow from Operating Activities:
净利润 Net Profit
加:少数股东损益 Add: Minority interest
加:计提的资产减值准备 Impairment losses on assets
固定资产折旧 Depreciation of fixed assets
无形资产摊销 Amortisation of intangible assets
长期待摊费用摊销 Amortisation of long-term deferred expenses
待摊费用减少(减:增加) Decrease (increase) in deferred expenses
预提费用增加(减:减少) Increase (decrease) in accrued expenses
处置固定资产、无形资产和其他长期资产的损失(减、收益) Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets
固定资产报废损失 Losses on write-off of fixed assets
财务费用 Finance expense (income)
投资损失(减、收益) Losses (gains) arising from investments
递延税款贷款(减、借项) Deferred tax credit (debit)
存货的减少(减、增加) Decrease (increase) in inventories
经营性应收项目的减少(减、增加) Decrease (increase) in receivables under operating activities
经营性应付项目的增加(减、减少) Increase (decrease) in payables under operating activities
其他 Others
经营活动产生的现金流量净额 Net cash flow from operating activities
2.不涉及现金收支的投资和筹资活动: Investing and Financing Activities that do not Involve Cash Receipts and Payments:
债务转为资本 Conversion of debt into capital
一年内到期的可转换公司债券
Reclassification of convertible bonds
expiring within one year as current liability
融资租入固定资产 Fixed assets acquired under finance leases
3.现金及现金等价物净增加情况: Net Increase in Cash and Cash Equivalents:
现金的期末余额 Cash at the end of the period
减:现金的期初余额 Less: cash at the beginning of the year
加:现金等价物的期末余额 Add: cash equivalents at the end of the period
减:现金等价物的期初余额 Less: cash equivalents at the beginning of the period
现金及现金等价物净增加额 Net increase in cash and cash equivalents