财务会计英语专业词汇大全

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2、间巴account碍ing pol蔼icies 会吧计政策矮account霸ing pri埃nciple 般会计准则办account把ing tre扳atment 办会计处理哎account白s recei百vables 佰应收账款隘account八s 账项翱accredi绊ted inv斑estors 颁经备案的投资人背accumul埃ated al盎lowance靶 累计准备金办acknowl伴edgemen艾t requi碍rement 伴对承认的要求懊acquisi矮tion of靶 assets败 资产的取得敖acquisi般tions 兼啊并稗Act on 柏Product捌 Li

3、abil挨ity （德国叭）生产责任法哀action 凹诉讼吧actual 般ownersh氨ip 事实上的艾所有权百additio叭nal fil按ings 补充哎备案吧additio蔼nal mar唉gin 附加利霸差般additio八nal ris扳k附加风险邦additio叭ns （设备的癌）附件凹adjuste板d tax b版asis 已调埃整税基安adjustm爸ent of 胺yield 对靶收益的调整搬adminis爸trative隘 fee管理费暗Adminis把trative暗 Law（美国昂）行政法稗advance版 notice暗 事先通知坝advance哀 放款办a

4、dverse埃 tax co芭nsequen爸ces 不利的哀税收后果叭adverti肮sing 做广唉告罢affilia扳ted gro啊up 联合团体绊affilia瓣te 附属机构班African安 Leasin芭g Assoc佰iation 百非洲租赁协会般after-t巴ax rate把 税后利率搬aggrega唉te rent扳s 合计租金班aggrega昂te risk拌 合计风险傲agreeme敖nt conc拌erning 板rights 阿of expl哎ore nat霸ural re巴sources暗 涉及自然资源叭开发权的协议翱agreeme扳nt 协议绊allianc

5、八es 联盟版allocat啊ion of 敖finance氨 income隘 财务收益分配爱allowan哀ce for 挨losses 斑on rece板ivables八 应收款损失备凹抵金靶alterna按tive us班es 改换用途笆地使用澳amenabi俺lity to搬 foreig暗n inves耙tment 外矮国投资的易受控坝制程度靶amendme爱nt 修改耙amortiz霸ation o靶f defer唉red loa傲n fees 翱and rel哎ated co熬nsidera搬tion 递延癌的贷款费和相关拌的报酬的摊销邦amortiz阿ation s班chedu

6、le百 摊销进度表坝amortiz暗e 摊销扮amount 巴of reco笆urse 求偿芭金额霸amount 唉of usag叭e 使用量艾AMT (Al岸ternati拜ve Mini白mum Tax拜) （美国）可拜替代最低税隘analogo拜us to类推半为扒annual 摆budget 俺appropr绊iation 傲年度预算拨款爸appendi霸x （契约性文佰件的）附件艾applica伴ble law癌 适用法律霸applica蔼ble sec扳urities扮 laws适用耙的证券法律伴applica稗ble tax爱 life 适啊用的应纳税寿命百apprais靶al

7、评估爱apprais挨ers 评估人傲员白appreci胺ation 溢把价颁appropr柏iation 澳provisi班ons 拨款条霸例挨appropr袄iation 笆侵占摆approva碍l autho八rity 核准佰权扮approva板l 核准伴approxi拔mation近稗似拔arbitra般ry and 爱artific邦ially h岸igh val癌ue (承租人拔违约出租人收回半租赁物时法官判板决的)任意的和阿人为抬高的价值巴arbitra白tion 仲裁绊arms l澳ength t板ransact疤ion 公平交鞍易肮arrange埃ment 安排澳arrest

8、 捌扣留芭Article拌 唉2A懊 美国统一商法敖典关于法定融资稗租赁的条款瓣article百s of in哎corpora挨tion 公司阿章程碍AsiaLea矮ae 亚洲租赁扳协会凹assess 佰评估笆asset m八anager 癌设备经理办asset r啊isk ins笆urance 芭资产风险保险背asset s疤ecuriti捌zation 柏资产证券化板asset s扮pecific胺ity 资产特胺点芭asset t癌racking捌 资产跟踪氨asset-b吧acked f叭inancin吧g 资产支持型俺融资斑asset-b矮ased le办ssor 立足班于资产的出租

9、人蔼asset-o袄riented唉 lessor佰 (经营租赁中拜的)资产导向型板出租人颁asset 资癌产稗assigne叭e 受让人瓣assignm啊ent 让与傲associa稗tion 社团凹at the 跋expiry 摆期限届满时澳ATT (au颁tomatic碍 transf拜er of t佰itle) 所捌有权自动转移伴attachm罢ents 附着百物般attribu俺tes 属性摆auction昂 sale 拍靶卖袄audits 吧审计半authent哀icate 认氨证跋authent扒ication佰 证实爱authori碍ty 当局熬authori挨ze 认可昂av

10、ailab颁ility o伴f fixed稗 rate m癌edium-t芭erm fin八ancing 癌固定利率中期融柏资可得到的程度阿availab肮le-for-阿sale se耙curitie敖s 正供出售证安券扮average捌 life 平袄均寿命昂average巴 manage笆d net f叭inanced挨 assets爱 所管理的已筹按资金资产净额平暗均值扮backed-颁up serv颁icer 替补稗服务者扒balance蔼 sheet 跋date 资产拔负债表日把bandwid佰th 带宽芭bank af白filiate唉s 银行的下属蔼机构 bank澳 quote

11、 蔼银行报价埃bankrup胺tcy cos袄t 破产成本坝bankrup唉tcy cou拔rt 破产法院癌bankrup哀tcy law百 破产法鞍bankrup斑tcy pro伴ceeding岸s 破产程序把bankrup霸tcy 破产背bareboa斑t chart拌erer 光船啊承租人稗bargain霸 renewa懊l optio啊n廉价续租任择哎权胺basic e傲arnings巴 per sh八are每股基本吧收益巴basic r隘ent基本租金拜（各期应付的租埃金）氨benefic霸iaries受柏益人暗big-tic邦ket ite叭ms大额项目稗bill an艾d col

12、le艾ct开票和收款昂binding爸 agreem肮ent有约束力稗的协议癌blind v啊endor d皑iscount胺卖主暗扣坝blueboo哀k蓝皮书（美国盎二手市场设备价疤格手册）坝book in办come账面收芭入唉book lo暗ses账面亏损哀borrowe八r借款人摆BPO(bar叭gain pu哀rchase 班option)案廉价购买任择权啊bridge 叭facilit俺y桥式融通吧bridge桥袄梁八broker 瓣fee经纪人费伴brokers般经纪人暗build-t鞍o-suit 皑leases（盎租赁物由承租人罢）承建或承造的俺租赁协议傲bulldoz捌er推

13、土机俺bundled瓣 additi癌onal se奥rvices捆扒绑（在一起的）爱附加服务拔bundlin柏g捆绑（服务）唉busines百s acqui伴sition业按务收购办busines班s and o白ccupati绊on tax营般业及开业许可税把busines哀s gener稗ation业务皑开发班busines把s trust靶商业信托百by(e)-l俺aws细则byte字节碍一、案 案资产类俺 Assets把Fixed a唉sserts靶固定资产耙 strip扮e bad a靶ssets o胺ff 板剥离不良资产搬流动资产肮 Curren岸t asset案s哀货币资金稗

14、Cash a搬nd cash阿 equiva岸lents艾1001 八现金绊 Cash暗 拔spot ca班sh现款支付c翱ash tra捌nsactio皑n现款交易背100氨2 板银行存款耙 Cash i板n bank邦Current坝 assets澳 of ent背erprise靶s shall昂 includ斑e cash 稗on 叭hand斑，盎 cash i佰n bank,皑 market盎able se半curitie芭s, rece懊ivable,挨 prepay哀ments a胺nd inve袄ntory.安企业的流动资产班包括现金，银行拜存款，有价证券阿，应收和预付款败项以及

15、存货等昂。胺1009 皑其他货币资金败 Other 澳cash an佰d cash 挨equival皑ents伴100901 矮外埠昂bu熬存款绊 Other 隘city Ca笆sh in b拌ank啊100902 靶银行本票绊?肮 搬Cashier班s板 cheque傲100903 坝银行汇票暗 Bank d按raft按The pay坝ment wa岸s made 唉by bank笆 draft.哀 啊用银行的汇票支巴付。吧Payment矮 can be耙 in the耙 form o矮f a per暗sonal c版heck, b安ank dra柏ft or m跋oney or胺der.

16、敖支付形式多样，案如个人支票、银颁行汇票和邮汇。摆I have 柏a bank 蔼draft i背n the a搬mount o岸f five 笆hundred盎 thousa搬nd doll捌ars. It斑 is mad哀e out i耙n my na扳me. 芭我有一张鞍50办万元的银行汇票澳，汇票上已有我哎的名字。吧100904 耙信用卡岸 Credit哀 card搬credit 板card de拔tails u耙sually 办means y哎our cre胺dit car阿d numbe耙r and t癌he expi佰ry date百. 败信誉卡的细节通把常指你的信誉卡俺号码和失

17、效日期吧。捌100905 版信用证保证金叭 L/C Gu稗arantee把 deposi班ts阿100906 岸存出投资款唉 Re办fundabl爱e depos按its奥The dep隘osit sh昂all be 捌refunda挨ble in 班full am般ount in爸 10 day盎s after拌 the co哀ntract 般expirat绊ion, in澳 same c半urrency懊 and ex俺cluding哎 intere扮st ther瓣eupon.叭押金在合同终止芭后10天内由甲瓣方以相同币种全扮额退还给乙方（暗不计利息）。斑1101 澳短期投资邦 Shor

18、t-埃term in耙vestmen矮ts傲The cas肮h divid案end or 佰interes靶t 办on a sh挨ort-ter拜m inves般tment s版hould b坝e writt柏en off 鞍against爸 the bo埃ok valu搬e of th懊e 百investm摆ent whe绊n recei扮ved, ex蔼cept白 for th吧ose rec搬orded i安n the “蔼Dividen柏d Recei皑vable” 捌account霸.敖短期投资的现金案股利或利息，应叭于实际收到时，班冲减投资的账面霸价值，但已记入扳“爸应收股利艾”跋

19、或板“暗应收利息胺”袄科目的现金股利背或利息除外。稗110101 凹股票 Shor跋t-term 昂inve哎stments佰 鞍伴 stock霸stock m盎arket耙股票市场拜 stock 碍yield佰股票收益巴110102 拌债券柏 Short-熬term in氨vestmen哀ts - co把rporate碍 bonds袄Compani八es can 翱easily 般get ban哎k loans熬. The c啊orporat扮e bond 安market 拔is well芭 develo懊ped.板市场机制发育完拜全，企业容易获蔼得贷款。扒110103 矮基金罢 Short

20、-氨term in唉vestmen摆ts - co邦rporate爸 funds靶1101蔼10 跋其他巴 Short-氨term in吧vestmen叭ts 暗俺 other白1102 傲短期投资跌价准凹备柏 Short-皑term in扒vestmen胺ts fall拜ing pri敖ce rese芭rves瓣US Fede皑ral res翱erve昂s傲应收款败 Accoun袄t recei八vable扮Finally鞍, accor拔ding背 to the拜 realit半y and c半redit 暗policy,按 some扒 sugges碍tions o叭n how t袄o s

21、tren绊gthen t凹he mana邦gement 案of acco拌un白t recei坝vable a霸re give俺n盎根据实际情况矮,皑从信用政策入手搬,绊提出加强应收帐班款管理的具体措百施埃.敖1111 碍应收票据澳 Note r癌eceivab办le澳银行承兑汇票拜 Bank a办cceptan芭ce唉Bank ac氨ceptanc按e bill 颁played 肮essenti矮al func艾tion in肮 this p芭rocess.邦这当中银行承兑艾汇票起到了至关蔼重要的作用。安商业承兑汇票隘 Trade 傲accepta拜nce昂If a se柏ller ex翱t

22、ends c懊redit t坝o a tim氨e draft版,扒 they h瓣ave mad版e a tra伴de acce耙ptance凹.笆如卖方开出的是肮远期汇票，以此隘向买方提供信用背，此时就做了一班笔商业汇票承兑扮业务，板1121 应收百股利 Divi败dend re挨ceivabl岸e背1122 绊应收利息败 Intere拜st rece巴ivable半1131 岸应收账款柏 Accoun鞍t recei凹vable板Follow 叭up acco瓣unt rec奥eivable绊 in acc笆ordance版 with p埃roject 般process啊.版根据项目进程负

23、八责项目的款项回芭收。疤General斑ly案, enter办prise 办enhance版ment ta翱kes奥 accoun白t recei按vable, 胺the acc安ount re伴ceivabl佰e inter爱nal 昂control哎 superi拌ority跋 can mo爱re unfo拌ld.版 一般认为，企芭业对应收账款的班重视加强，应收碍账款的内部优势昂会被更多的展现爱出来。阿1133 袄其他应收款般 Other 暗notes r蔼eceivab颁le八1141 扳坏账准备霸 Bad de拔bt rese扮rves哎Fifth, 昂prudent哎 accoun挨

24、ting pr昂inciple爸s吧 will b鞍e 敖adopted胺 and a 扒complet癌e syste稗m for w耙ithdraw氨ing and百 writin吧g off b俺ad debt敖 reserv巴e fund 绊establi瓣shed. 奥第五，实行谨慎稗会计原则，建立熬完善呆帐准备金搬的计提和冲销制摆度。碍1151 岸预付账款肮 Advanc罢e money芭We will把 advanc哎e him s版ome mon吧ey for 败traveli翱ng expe岸nses. 袄1161 拌（弥补赤字）耙应收补贴款安 哎Cover d袄eficit

25、凹 by sta昂t奥e subsi摆dies of背 receiv阿able坝库存资产胺 Invent案ories百1201 昂物资采购扒 Suppli哎es purc埃hasing暗1211 肮原材料版 Raw ma癌terials哎F拌orce do癌wn the 澳prices 盎of raw 俺materia唉ls 哀压低原材料价格氨1221 盎包装物扳 Wrappa版ge暗1231 霸低值易耗品柏 Low-va啊lue con按sumptio稗n goods邦1232 板材料成本差异板 Materi袄als cos埃t varia般nce唉Respons把ible fo扒r set

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28、t蔼he stat吧e had t扳o make 蔼up the 扮differe罢nce. 捌例如粮食，还有昂各种副食品，收挨购价格长期定得袄很低，这些年提盎高了几次，还是八比较低，而城市肮销售价格又不能佰高了，购销价格罢倒挂，由国家补跋贴。啊1251 癌委托加工物资胺 Work i斑n proce癌ss 佰柏 outsou稗rced奥W案ork in 傲process斑 在制品按1261 案委托代销商品奥 Trust 搬to and 盎sell th凹e goods皑 on a c艾ommissi拜on basi八s翱Trust t熬o胺交给挨(蔼保管、办理等按) 败I advis罢e y

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31、accord案ing to 吧period 盎ben把efiting敖. 袄待摊费用应当按碍收益期分摊叭长期投资哎 Long-t奥erm inv耙estment扒1401 凹长期股权投资俺 Long-t跋erm inv败estment叭 on sto靶cks霸140101 澳股票投资氨 Invest捌ment on搬 stocks扮140102 半其他股权投资摆 Other 佰investm拌ent on 爸stocks耙1402 拌长期债权投资绊 Long-t板erm inv邦estment安 on bon澳ds哎140201 哎债券投资般 Invest隘ment on板 bonds伴140

32、202 盎其他债权投资百 Ot扮her inv笆estment阿 on bon八ds斑1421 伴长期投资减值准颁备肮 Long-t颁erm inv斑estment板s depre哎ciation伴 reserv板es摆股权投资减值准笆备般 Stock 绊rights 佰investm岸ent dep俺reciati哀on rese疤rves矮债权投资减值准奥备罢 奥credito败rs ri坝ghts in爱vestmen熬t depre绊ciation般 reserv笆es班1431 傲委托贷款隘 Entrus稗t loans袄143101 绊本金 Prin哀cipal哀Please 百r

33、epay哎 princi霸pal and啊 intere鞍st. 敖请还本付息稗143102 扳利息 Inte拜rest耙坝Compoun懊d inter埃est 复利 安 month版ly inte疤rest 月息拌 哀 班Without邦 intere熬st char爸ge挨无利息地班 摆net int昂erest 扒纯利巴, 拜净赚鞍 奥 爸floatin敖g inter啊est rat稗e 奥浮动利率疤143103 案减值准备 De暗preciat斑ion res版erves板depreci坝ation q瓣uota 版折旧配额靶depreci鞍ation m傲eth澳od 熬折旧方法

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35、霸内外广泛应用的胺 4瓣种折旧方法暗 ,挨即直线折旧法鞍 (SL扒法埃 )跋、年数总和折旧袄法皑(SOYD暗法唉 )瓣、双倍余额递减耙折旧法阿 (DDB巴法碍 )矮、定率递减折旧笆法奥 (FRD爱法摆 ) .捌1501 固定靶资产 Fixe拔d asset俺s拜 百房屋阿 Buildi皑ng懊建筑物爸 Struct巴ure唉机器设备癌 Machin版ery equ颁ipment疤运输设备挨 Transp埃ortatio昂n facil癌ities唉工具器具碍 Instru半ments a败nd impl拔ement爱1502 扒累计折旧按 Accumu傲lated d俺eprecia俺tion

36、胺When fi阿xed ass扒ets are俺 revalu矮ed upwa艾rds, an氨y accum盎ulated 跋depreci扳ation e捌xisting袄 at the芭 date o艾f the r扒evaluat搬ion sho稗uld not鞍 be cre佰dited t摆o incom靶e. 耙固定资产重估时翱，任何在重估当癌日存在的累计折巴旧不应记入收益板。吧1505 唉固定资产减值准芭备靶 Fixed 板assets 按depreci笆ation r傲eserves胺房屋、建筑物减跋值准备吧 Buildi澳ng/stru摆cture d稗eprecia胺t

37、ion re拔serves拜机器设备减值准罢备柏 Machin斑ery equ暗ipment 败depreci稗ation r颁eserves摆1601 埃工程物资胺 Projec拌t goods搬 and ma傲terial鞍160101 隘专用材料盎 Specia熬l-purpo把se mate昂rial坝160102 傲专用设备凹 Specia爱l-purpo昂se equi叭pment扳160103 艾预付大型设备款癌 Prepay白ments f癌or equi扮pment颁160104 百为生产准备的工扒具及器具败 Prepar摆ative i芭nstrume岸nts and颁 i

38、mplem把ent for斑F芭abricat捌e碍1603 绊在建工程般 Constr捌uction-斑in-proc巴ess袄安装工程昂 Erecti蔼on work敖s般All sit把e erect扮ion wor板ks will芭 be per隘formed 罢by the 唉Buyer u爸nder th肮e techn唉ical in巴structi搬on of t碍he Sell颁er. 袄所有的现场安装靶工作都应在卖方八的技术指导下由稗买方完成。斑在安装设备熬 Erecti板ng equi阿pment-i盎n-proce捌ss佰技术改造工程笆 Techni艾cal inn挨o

39、vation爱 projec耙t佰大修理工程唉 Genera氨l overh叭aul pro阿ject蔼1605 在建碍工程减值准备 袄Constru案ction-i扮n-proce盎ss depr拌eciatio昂n reser颁ves岸1701 固定癌资产清理 Li翱quidati案on of f蔼ixed as扒sets唉1801 无形颁资产 Inta胺ngible 佰assets罢专利权 Pat拜ents安非专利技术 N把on-Pate俺nts疤商标权 Tra傲demarks拜, Trade邦 names霸著作权 Cop巴yrights芭土地使用权 T拔enure百商誉 Good癌wi

40、ll百1805 无形耙资产减值准备 埃Intangi拔ble Ass叭ets dep柏reciati巴on rese啊rves按专利权减值准备挨 Patent罢 rights版 deprec叭iation 案reserve暗s耙商标权减值准备哀 tradem肮ark rig艾hts dep坝reciati佰on rese背rves靶1815 未确颁认融资费用 U版nacknow矮ledged 凹financi爸al char柏ges皑待处理财产损溢罢 Wait d鞍eal ass罢ets los伴s or in芭come绊1901 长期办待摊费用 Lo艾ng-term挨 deferr胺ed a

41、nd 斑prepaid挨 expens柏es巴1911 待处案理财产损溢 W熬ait dea皑l asset癌s loss 摆or inco昂me艾191101待阿处理流动资产损颁溢 Wait 翱deal in坝tangibl斑e asset昂s loss 瓣or inco伴me白191102待般处理固定资产损熬溢 Wait 斑deal fi蔼xed ass拜ets los艾s or in澳come八二、负债类 L办iabilit啊y癌短期负债 Cu敖rrent l半iabilit办y办2101 短期翱借款 Shor霸t-term 矮borrowi爱ng疤2111 应付吧票据 Note埃s p

42、ayab按le凹银行承兑汇票 背Bank ac疤ceptanc挨e颁商业承兑汇票 柏Trade a埃cceptan袄ce扮2121 应付扳账款 Acco坝unt pay埃able半2131 预收隘账款 Depo扳sit rec熬eived败2141 代销奥商品款 Pro皑xy sale奥 goods 扮revenue氨2151 应付巴工资 Accr绊ued wag靶es捌2153 应付佰福利费 Acc吧rued we耙lfarism坝2161 应付奥股利 Divi拌dends p哎ayable按2171 应交哀税金 Tax 氨payable白217101 按应交增值税 v邦alue ad胺de

43、d tax扒 payabl翱e班2171010氨1 进项税额 八Withhol肮dings o伴n VAT唉2171010澳2 已交税金 捌Paying 案tax拔2171010懊3 转出未交增班值税 Unpa哀id VAT 瓣changeo搬ver吧2171010稗4 减免税款 矮Tax ded奥uction暗2171010傲5 销项税额 佰Substit绊uted mo熬ney on 绊VAT艾2171010袄6 出口退税 疤Tax rei瓣mbursem败ent for碍 export啊2171010埃7 进项税额转罢出 Chang白eover w哎ithnold隘ings on蔼 VA

44、T傲2171010疤8 出口抵减内扒销产品应纳税额哀 Export邦 deduct埃 domest岸ic sale氨s goods搬 tax芭2171010吧9 转出多交增敖值税 Over绊paid VA罢T chang霸eover巴2171011半0 未交增值税昂 Unpaid岸 VAT八217102 疤应交营业税 B坝usiness办 tax pa蔼yable佰217103 拌应交消费税 C班onsumpt爸ion tax爸 payabl扮e办217104 矮应交资源税 R袄esource伴s tax p佰ayable霸217105 背应交所得税 I凹ncome t柏ax paya案ble

45、耙217106 埃应交土地增值税跋 Increm暗ent tax癌 on lan败d value柏 payabl伴e隘217107 挨应交城市维护建拌设税 Tax 皑for mai佰ntainin佰g and b拌uilding罢 citiespayable白217108 傲应交房产税 H肮ousing 矮propert摆y tax p罢ayable拔217109 败应交土地使用税拌 Tenure爸 tax pa坝yable氨217110 伴应交车船使用税办 Vehicl绊e and v巴essel u碍sage li疤cense p俺late懊tax(VVU扮LPT) pa按yable啊21

46、7111 艾应交个人所得税挨 Person坝al inco肮me tax 岸payable坝2176 其他稗应交款 Oth哀er fund扒 in con搬formity啊 with p背aying俺2181 其他爸应付款 Oth氨er paya绊bles阿2191 预提吧费用 Draw氨ing exp唉ense in哎 advanc俺e盎其他负债 Ot叭her lia唉bilitie班s安2201 待转胺资产价值 Pe斑nding c柏hangero隘ver ass稗ets val稗ue八2211 预计熬负债 Anti罢cipatio扳n liabi芭lities半长期负债 Lo扮ng-te

47、rm爸 Liabil坝ities笆2301 长期稗借款 Long碍-term l哀oans搬一年内到期的长隘期借款 Lon绊g-term 爸loans d胺ue with败in one 靶year罢一年后到期的长坝期借款 Lon绊g-term 般loans d胺ue over拜 one ye俺ar稗2311 应付坝债券 Bond安s payab安le翱231101 吧债券面值 Fa傲ce valu扒e, Par 胺value奥231102 白债券溢价 Pr板emium o啊n bonds霸231103 瓣债券折价 Di巴scount 肮on bond翱s阿231104 佰应计利息 Ac邦cru

48、ed i案nterest邦2321 长期芭应付款 Lon把g-term 佰account叭 payabl叭e绊应付融资租赁款拌 Accrue袄d finan扳cial le八ase out柏lay哀一年内到期的长蔼期应付 Lon案g-term 板account肮 payabl案e due w爸ithin o芭ne year鞍一年后到期的长瓣期应付 Lon懊g-term 拜account胺 payabl班e over 岸one yea熬r霸2331 专项爸应付款 Spe隘cial pa敖yable奥一年内到期的专阿项应付 Lon爸g-term 挨special矮 payabl百e due w鞍i

49、thin o瓣ne year耙一年后到期的专瓣项应付 Lon澳g-term 稗special捌 payabl隘e over 般one yea班r啊2341 递延稗税款 Defe耙rral ta岸xes俺三、所有者权益霸类 OWNER霸S EQU板ITY芭资本 Capi柏ta坝3101 实收隘资本(或股本)叭 Paid-u哎p capit埃al(or s般tock)挨实收资本 Pa按icl-up 摆capital碍实收股本 Pa办id-up s暗tock岸3103 已归白还投资 Inv岸estment鞍 Return岸ed公积叭3111 资本盎公积 Capi皑tal res笆erve傲31110

50、1 佰资本(或股本)瓣溢价 Cpit案al(or S吧tock) p肮remium扳311102 跋接受捐赠非现金懊资产准备 Re扒ceive n疤on-cash岸 donate斑 reserv爸e八311103 佰股权投资准备 八Stock r罢ight in案vestmen敖t reser背ves跋311105 凹拨款转入 Al癌locate 爸sums ch罢angeove傲r in敖311106 艾外币资本折算差蔼额 Forei熬gn curr爱ency ca摆pital拔311107 败其他资本公积 笆Other c笆apital 办reserve芭3121 盈余哎公积 Surp俺l

51、us res懊erves百312101 捌法定盈余公积 百Legal s拜urplus绊312102 盎任意盈余公积 胺Free su敖rplus r白eserves般312103 拌法定公益金 L绊egal pu跋blic we疤lfare f颁und扳312104 翱储备基金 Re搬serve f耙und哀312105 盎企业发展基金 懊Enterpr拌ise exp耙ension 半fund哀312106 白利润归还投资 肮Profits俺 capita摆lizad o把n retur芭n of in案vestmen耙t办利润 Prof霸its澳3131 本年安利润 Curr罢ent y

52、ea袄r profi鞍ts稗3141 利润跋分配 Prof暗it dist袄ributio般n拜314101 矮其他转入 Ot爸her che耙ngeover背 in胺314102 板提取法定盈余公扳积 Withd蔼rawal l傲egal su哎rplus耙314103 按提取法定公益金百 Withdr搬awal le哎gal pub哎lic wel坝fare fu矮nds奥314104 扮提取储备基金 按Withdra版wal res拌erve fu按nd肮314105 败提取企业发展基爱金 Withd叭rawal r斑eserve 扒for bus靶iness e百xpansio奥n按3

53、14106 拔提取职工奖励及拌福利基金 Wi隘thdrawa办l staff捌 and wo稗rkers爸 bonus 耙and罢welfare斑 fund盎314107 坝利润归还投资 艾Profits蔼 capita耙lizad o碍n retur把n of in败vestmen哎t盎314108 凹应付优先股股利柏 Prefer稗red Sto熬ck divi癌dends p板ayable翱314109 奥提取任意盈余公盎积 Withd翱rawal o癌ther co敖mmon ac挨cumulat耙ion fun班d坝314110 盎应付普通股股利凹 Common澳 Stock 案di

54、viden俺ds paya挨ble罢314111 板转作资本(或股懊本)的普通股股癌利 Commo罢n Stock敖 divide安nds cha芭nge to傲assets(笆or stoc凹k)稗314115 背未分配利润 U案ndistri笆buted p懊rofit般四、成本类 C靶ost巴4101 生产奥成本 Cost氨 of man半ufactur皑e版410101 跋基本生产成本 稗Base co隘st of m奥anufact爸ure疤410102 伴辅助生产成本 捌Auxilia八ry cost背 of man隘ufactur颁e拜4105 制造敖费用 Manu安factur

55、i白ng over凹head啊材料费 Mat熬erials拌管理人员工资 拌Executi绊ve Sala拔ries挨奖金 Wage皑s按退职金 Ret靶irement柏 allowa芭nce懊补贴 Bonu翱s白外保劳务费 O罢utsourc埃ing fee斑福利费 Emp岸loyee b罢enefits瓣/welfar按e凹会议费 Cof叭eremce哎加班餐费 Sp扮ecial d奥uties伴市内交通费 B懊usiness懊 travel翱ing爱通讯费 Cor佰respond耙ence邦电话费 Cor奥respond扳ence岸水电取暖费 W吧ater an柏d Steam奥税费 T

56、axe疤s and d白ues拔租赁费 Ren碍t埃管理费 Mai艾ntenanc佰e懊车辆维护费 V罢ehicles扮 mainte版nance跋油料费 Veh扒icles m柏aintena案nce啊培训费 Edu疤cation 俺and tra吧ining靶接待费 Ent柏ertainm颁ent吧图书、印刷费 邦Books a稗nd prin埃ting把运费 Tran把spotati氨on摆保险费 Ins邦urance 白premium摆支付手续费 C绊ommissi霸on拜杂费 Sund凹ry char敖ges吧折旧费 Dep阿reciati佰on expe爸nse盎机物料消耗 A捌r

57、ticle 稗of cons疤umption伴劳动保护费 L俺abor pr爸otectio埃n fees半季节性停工损失邦 Loss o奥n seaso吧nality 碍cessati佰on安4107 劳务靶成本 Serv熬ice cos翱ts暗五、损益类 P奥rofit a半nd loss爸收入 Inco鞍me摆业务收入 OP坝ERATING百 INCOME板5101 主营芭业务收入 Pr碍ime ope安rating 拜revenue鞍产品销售收入 般Sales r暗evenue肮服务收入 Se暗rvice r挨evenue柏5102 其他熬业务收入 Ot笆her ope捌rating

58、霸revenue氨材料销售 Sa搬les mat半erials代购代售稗包装物出租 W背rappage安 lease跋出让资产使用权班收入 Remi芭se righ爱t of as邦sets re邦venue白返还所得税 R败eimburs皑ement o敖f incom按e tax啊其他收入 Ot伴her rev肮enue按5201 投资胺收益 Inve胺stment 败income哎短期投资收益 矮Current拌 invest稗ment in跋come疤长期投资收益 哎Long-te傲rm inve佰stment 半income按计提的委托贷款背减值准备 Wi佰thdrawa奥l of

59、en叭trust l颁oans re按serves芭5203 补贴傲收入 Subs胺idize r隘evenue绊国家扶持补贴收疤入 Subsi碍dize re白venue f办rom cou按ntry罢其他补贴收入 半Other s敖ubsidiz把e reven爱ue板5301 营业氨外收入 NON坝-OPERAT绊ING INC八OME袄非货币性交易收百益 Non-c俺ash dea伴l incom般e癌现金溢余 Ca白sh over八age拔处置固定资产净拜收益 Net 伴income 拔on disp暗osal of暗 fixed 俺assets绊出售无形资产收安益 Incom扳e on sa盎les of 斑intangi板ble ass背ets靶固定资产盘盈 白Fixed a斑ssets i