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1、财务报表资产负债表 the statement of financial position利润表 the statement of comprehensive income现金流量表 cashflow statement所有者权益变动表 the movement of equitys fund一级科目 二级科目 三级科目 四级科目 代码 名称 代码 名称 代码 名称 代码 名称 英译 1 资产 assets 11 12 流动资产 current assets 11 13 一年内到期的流动资产 current assets falling due within one year1114 非流动资
2、产 Non-current assets 111 货币资金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及 约当现金 other cash and cash equivalents 112 短期投资 short-term investments 1121 短期投资 -股票 short-term investm
3、ents - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments -
4、other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 交易性金融资产 tradable financial assets 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵
5、呆帐 应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐 应收帐款 bad debts - accounts receivable 118 其它应收款 other receivables 1181
6、 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable 1185 应收退税款 income tax refund receivable 1186 应收利息 interest receivable1187 其它应收款 - 关系人 other re
7、ceivables - related parties 1188 其它应收款 - 其它 other receivables - other 1189 备抵呆帐 - 其它应收款 bad debts - other receivables 1190 应收股利 dividend receviables 121122 存货 inventories 1211 商品存货 merchandise inventory 1212 寄销商品 consigned goods 1213 在途商品 goods in transit 1219 备抵存货跌价损失 allowance for reduction of inv
8、entory to market 1221 制成品 finished goods 1222 寄销制成品 consigned finished goods 1223 副产品 by-products 1224 在制品 working in process 1225 委外加工 working in process - outsourced 1226 原料 raw materials 1227 物料 supplies 1228 在途原物料 materials and supplies in transit 1229 备抵存货跌价损失 allowance for reduction of invento
9、ry to market 125 预付费用 prepaid expenses 1251 预付薪资 prepaid payroll 1252 预付租金 prepaid rents 1253 预付保险费 prepaid insurance 1254 用品盘存 office supplies 1255 预付所得税 prepaid income tax 1258 其它预付费用 other prepaid expenses 126 预付款项 prepayments 1261 预付货款 prepayment for purchases 1268 其它预付款项 other prepayments 12812
10、9 其它流动资产 other current assets 1281 进项税额 VAT paid ( or input tax) 1282 留抵税额 excess VAT paid (or overpaid VAT) 1283 暂付款 temporary payments 1284 代付款 payment on behalf of others 1285 员工借支 advances to employees 1286 存出保证金 refundable deposits 1287 受限制存款 certificate of deposit-restricted 1291 递延所得税资产 defer
11、red income tax assets 1292 递延兑换损失 deferred foreign exchange losses 1293 业主(股东)往来 owners(stockholders) current account 1294 同业往来 current account with others 1298 其它流动资产-其它 other current assets - other 13 基金及长期投资 funds and long-term investments 131 基金 funds 1311 偿债基金 redemption fund (or sinking fund)
12、1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 长期投资 long-term investments 1321 长期股权投资 long-term equity investments 1322 长期债券投资 long-term bond investments 1323 长期不动产投资 long-term real estate in-vestments 1324 人寿保险现金解约价值 c
13、ash surrender value of life insurance 1328 其它长期投资 other long-term investments 1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments 14 15 固定资产 fixed asset 141 土地 land 1411 土地 land 1418 土地-重估增值 land - revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land
14、 improvements 1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累积折旧 -土地改良物 provision for provision for accumulated depreciation - land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧 -房屋及建物 provision for provision for
15、 accumulated depreciation - buildings 144146 机(器)具及设备 machinery and equipment 1441 机(器)具 machinery 1448 机(器)具 -重估增值 machinery - revaluation increments 1449 累积折旧 -机(器)具 provision for provision for accumulated depreciation - machinery 1450 固定资产清理 disposal of fixed assets151 租赁资产 leased assets 1511 租赁资
16、产 leased assets 1519 累积折旧 -租赁资产 provision for provision for accumulated depreciation - leased assets 152 租赁权益改良 leasehold improvements 1521 租赁权益改良 leasehold improvements 1529 累积折旧- 租赁权益改良 provision for accumulated depreciation - leasehold improvements 156 未完工程及预付购置设备款 construction in progress and pr
17、epayments for equipment 1561 未完工程 construction in progress 1562 预付购置设备款 prepayment for equipment 158 杂项固定资产 miscellaneous property, plant, and equipment 1581 杂项固定资产 miscellaneous property, plant, and equipment 1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments 158
18、9 累积折旧- 杂项固定资产 provision for accumulated depreciation - miscellaneous property, plant, and equipment 16 递耗资产 depletable assets 161 递耗资产 depletable assets 1611 天然资源 natural resources 1618 天然资源 -重估增值 natural resources -revaluation increments 1619 累积折耗 -天然资源 accumulated depletion - natural resources 17
19、 无形资产 intangible assets 171 商标权 trademarks 1711 商标权 trademarks 172 专利权 patents 1721 专利权 patents 173 特许权 franchise 1731 特许权 franchise 174 著作权 copyright 1741 著作权 copyright 175 计算机软件 computer software 1751 计算机软件 computer software cost 176 商誉 goodwill 1761 商誉 goodwill 177 开办费 organization costs 1771 开办费
20、 organization costs 178 其它无形资产 other intangibles 1781 递延退休金成本 deferred pension costs 1782 租赁权益改良 leasehold improvements 1788 其它无形资产-其它 other intangible assets - other 18 其它资产 other assets 181 递延资产 deferred assets 1811 债券发行成本 deferred bond issuance costs 1812 长期预付租金 long-term prepaid rent 1813 长期预付保险
21、费 long-term prepaid insurance 1814 递延所得税资产 deferred income tax assets 1815 预付退休金 prepaid pension cost 1818 其它递延资产 other deferred assets 182 闲置资产 idle assets 1821 闲置资产 idle assets 184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 1841 长期应收票据 long-term notes receivable 1842 长期应收帐款
22、long-term accounts receivable 1843 催收帐款 overdue receivables 1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties 1848 其它长期应收款项 other long-term receivables 1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue recei
23、vables 185 出租资产 assets leased to others 1851 出租资产 assets leased to others 1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation 1859 累积折旧 -出租资产 provision for accumulated depreciation - assets leased to others 186 存出保证金 refundable deposit 1861 存出保证金 refundable deposits 188 杂项资产
24、 miscellaneous assets 1881 受限制存款 certificate of deposit - restricted 1888 杂项资产 -其它 miscellaneous assets - other 189 可供出售金融资产 available for sale financial assets190 持有至到期投资 held-for-maturity investments191 投资性房地产 investment property192 在建工程 long-term contract193 工程物资 material held for construction of
25、 fixed assets194 长期待摊费用 long-term deferred expense2 负债 liabilities 21 22 流动负债 current liabilities2123 非流动负债 non-current liabilities 211 短期借款 short-term borrowings(debt) 2111 银行透支 bank overdraft 2112 银行借款 bank loan 2114 短期借款 -业主 short-term borrowings - owners 2115 短期借款 -员工 short-term borrowings - emp
26、loyees 2117 短期借款 -关系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other 212 应付短期票券 short-term notes and bills payable 2121 应付商业本票 commercial paper payable 2122 银行承兑汇票 bank acceptance 2128 其它应付短期票券 other short-term notes and bills payable 2129 应付短期票券折价 discount on sho
27、rt-term notes and bills payable 213 应付票据 notes payable 2131 应付票据 notes payable 2137 应付票据 -关系人 notes payable - related parties 2138 其它应付票据 other notes payable 214 应付帐款 accounts payable 2141 应付帐款 accounts payable 2147 应付帐款 -关系人 accounts payable - related parties 216 应付所得税 income taxes payable 2161 应付所
28、得税 income tax payable 217 应付费用 accrued expenses 2171 应付职工薪酬 accrued payroll 2172 应付租金 accrued rent payable 2173 应付利息 accrued interest payable 2175 应付税捐 -其它 accrued taxes payable- other 2178 其它应付费用 other accrued expenses payable 218219 其它应付款 other payables 2181 应付购入远汇款 forward exchange contract payab
29、le 2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies 2183 买卖远汇溢价 premium on forward exchange contract 2184 应付土地房屋款 payables on land and building purchased 2185 应付设备款 Payables on equipment 2187 其它应付款 -关系人 other payables - related parties 2191 应付股利 dividend payable 2192 应付红利 bonus
30、payable 2193 应付董监事酬劳 compensation payable to directors and supervisors 2198 其它应付款 -其它 other payables - other 226 预收款项advance receipts 2261 预收货款 sales revenue received in advance 2262 预收收入 revenue received in advance 2268 其它预收款 other advance receipts 228229 其它流动负债 other current liabilities 2281 销项税额
31、VAT received(or output tax) 2283 暂收款 temporary receipts 2284 代收款 receipts under custody 2285 估计售后服务/保固负债 estimated warranty liabilities 2291 递延所得税负债 deferred income tax liabilities 2292 递延兑换利益 deferred foreign exchange gain 2293 业主(股东)往来 owners current account 2294 同业往来 current account with others 2
32、298 其它流动负债-其它 other current liabilities - others 23 长期负债 long-term liabilities 231 应付债券 bonds payable 2311 应付公司债 corporate bonds payable 2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable 232 长期借款 long-term loan 2321 长期银行借款 long-term loan - bank 2324 长期借款 -业主 long-term loan - owners 2325 长
33、期借款 -员工 long-term loan - employees 2327 长期借款 -关系人 long-term loan - related parties 2328 长期借款 -其它 long-term loan - other 233 长期应付票据及款项 long-term notes and accounts payable 2331 长期应付票据 long-term notes payable 2332 长期应付款 long-term accounts payable 2333 长期应付租赁负债 long-term capital lease liabilities 2337
34、长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties 2338 其它长期应付款项 other long-term payables 234 估计应付土地增值税 accrued liabilities for land value increment tax 2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able 235 应计退休金负债 accrued pension liabilities 2351 应计退休金负债 accrue
35、d pension liabilities 238 其它长期负债 other long-term liabilities 2388 其它长期负债-其它 other long-term liabilities - other 28 其它负债 other liabilities 281 递延负债 deferred liabilities 2811 递延收入 deferred revenue 2814 递延所得税负债 deferred income tax liabilities 2818 其它递延负债 other deferred liabilities 2819 专项应付款 accounts p
36、ayable for specialized terms2820 预计负债 provision for liabilities 286 存入保证金 deposits received 2861 存入保证金 guarantee deposit received 288 杂项负债 miscellaneous liabilities 2888 杂项负债 -其它 miscellaneous liabilities - other 3 业主权益 owners equity 31 资本 capital 311 实收资本（或股本） capital 3111 普通股股本 capital - common st
37、ock 3112 特别股股本 capital - preferred stock 3113 预收股本 capital collected in advance 3114 待分配股票股利 stock dividends to be distributed 32 资本公积 capital reserve 321 股票溢价 capital reserve in excess of par 3211 普通股股票溢价 capital reserve in excess of par- common stock 3212 特别股股票溢价 capital reserve in excess of par-
38、preferred stock 323 资产重估增值准备 capital reserve from assets revaluation 3231 资产重估增值准备 capital reserve from assets revaluation 324 处分资产溢价公积 capital reserve from gain on disposal of assets 3241 处分资产溢价公积 capital reserve from gain on disposal of assets 325 合并公积 capital reserve from business combination 325
39、1 合并公积 capital reserve from business combination 326 受赠公积 donated surplus 3261 受赠公积 donated surplus 328 其它资本公积 other capital reserve 3281 权益法长期股权投资资本公积 capital reserve from investee under equity method 3282 资本公积- 库存股票交易 capital reserve - treasury stock trans-actions 33 盈余公积 earnings reserve 331 法定盈余
40、公积 legal reserve 3311 法定盈余公积 legal reserve 332 特别盈余公积 special reserve 3321 意外损失准备 contingency reserve 3322 改良扩充准备 improvement and expansion reserve 3323 偿债准备 special reserve for redemption of liabilities 3328 其它特别盈余公积 other special reserve 335 未分配利润 retained earnings (or accumulated deficit) 3351 累积
41、盈亏 accumulated profit or loss 3352 前期损益调整 prior period adjustments 3353 本期损益 net income or loss for current period 34 权益调整 equity adjustments 341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments 3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-t
42、erm equity investments 342 累积换算调整数 cumulative translation adjustment 3421 累积换算调整数 cumulative translation adjustments 343 未认列为退休金成本之净损失 net loss not recognized as pension cost 3431 未认列为退休金成本之净损失 net loss not recognized as pension costs 35 库存股 treasury stock 351 库存股 treasury stock 3511 库存股 treasury st
43、ock 36 少数股权 minority interest 361 少数股权 minority interest 3611 少数股权 minority interest 4 营业收入 operating revenue 41 销货收入 sales revenue 411 销货收入 sales revenue 4111 销货收入 sales revenue 4112 分期付款销货收入 installment sales revenue 417 销货退回 sales return 4171 销货退回 sales return 419 销货折让 sales allowances 4191 销货折让
44、sales discounts and allowances 46 劳务收入 service revenue 461 劳务收入 service revenue 4611 劳务收入 service revenue 47 业务收入 agency revenue 471 业务收入 agency revenue 4711 业务收入 agency revenue 48 其它营业收入 other operating revenue 488 其它营业收入-其它 other operating revenue 4888 其它营业收入-其它 other operating revenue - other 5 营业成本 operating costs 51 销货成本 cost of goods sold 511 销货成本 cost of goods sold 5111 销货成本 cost of goods sold 5112 分期付款销货成本 installment cost of goods sold 512 进货 purchases 5121 进货 purchas