资产负债表中英文、中韩文对照

负债表：1assets11~12流淌资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116cashintransit1117约当现金cashequivalents1118othercashandcashequivalents112short-terminvestment1121短期投资-short-terminvestments-stock1122短期投资-short-terminvestments-short-termnotesandbills1123短期投资-short-terminvestments-governmentbonds1124短期投资-short-terminvestments-beneficiarycertificates1125短期投资-short-terminvestments-corporatebonds1128短期投资-short-terminvestments-other1129allowanceforreductionofshort-terminvestmenttomarket113notesreceivable1131notesreceivable1132discountednotesreceivable1137-notesreceivable-relatedparties1138othernotesreceivable1139备抵呆帐－应收票据allowanceforuncollec-tibleaccounts-notesreceivable114应收帐款accountsreceivable1141应收帐款accountsreceivable1142installmentaccountsreceivable1147-accountsreceivable-relatedparties1149allowanceforuncollec-tibleaccounts-accountsreceivable118otherreceivables1181forwardexchangecontractreceivable1182-forwardexchangecontractreceivable-foreigncurrencies1183discountonforwardex-changecontract1184应收收益earnedrevenuereceivable1185incometaxrefundreceivable1187-otherreceivables-relatedparties1188-otherreceivables-other1189-allowanceforuncollec-tibleaccounts-otherreceivables121~122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223by-products1224workinprocess1225委外加工workinprocess-outsourced1226rawmaterials1227物料supplies1228materialsandsuppliesintransit1229备抵存货跌价损失allowanceforreductionofinventorytomarket125预付费用prepaidexpenses1251prepaidpayroll1252prepaidrents1253prepaidinsurance1254officesupplies1255prepaidincometax1258otherprepaidexpenses126prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128~129othercurrentassets1281VATpaid(orinputtax)1282excessVATpaid(oroverpaidVAT)1283temporarypayments1284paymentonbehalfofothers1285员工借支advancestoemployees1286refundabledeposits1287受限制存款certificateofdeposit-restricted1291deferredincometaxassets1292递延兑换损失deferredforeignexchangelosses1293业主(股东)往来owners(stockholders)currentaccount1294currentaccountwithothers1298其它流淌资产-othercurrentassetsother13fundsandlong-terminvestments131funds1311redemptionfund(orsinkingfund)1312fundforimprovementandexpansion1313意外损失预备基金contingencyfund1314pensionfund1318其它基金otherfunds132long-terminvestments1321长期股权投资long-termequityinvestments1322long-termbondinvestments1323long-termrealestatein-vestments1324cashsurrendervalueoflifeinsurance1328其它长期投资otherlong-terminvestments1329allowanceforexcessofcostovermarketvalueoflong-terminvestments14~15property,plant,andequipment土地land1411land1418土地-land-revaluationincrementslandimprovements1421landimprovements1428-landimprovements-revaluationincrements1429-accumulateddepreciation-landimprovements143buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累积折旧-房屋及建物accumulateddepreciation-buildings144~146机(器)machineryandequipment1441机(器)具machinery1448机(器)具-machinery-revaluationincrements1449累积折旧-机(器)具accumulateddepreciation-machinery租赁资产leasedassets1511leasedassets1519累积折旧-租赁资产accumulateddepreciation-leasedassets租赁权益改进leaseholdimprovements1521leaseholdimprovements1529累积折旧-accumulateddepreciation-leaseholdimprovements156constructioninprogressandprepaymentsforequipment1561constructioninprogress1562prepaymentforequipment158miscellaneousproperty,plant,andequipment1581miscellaneousproperty,plant,andequipment1588杂项固定资产-miscellaneousproperty,plant,andequipment-revaluationincrements1589累积折旧-accumulateddepreciation-miscellaneousproperty,plant,andequipment16递耗资产depletableassets161递耗资产depletableassets1611自然资源naturalresources1618-naturalresources-revaluationincrements1619-accumulateddepletion-naturalresources17无形资产intangibleassets商标权trademarks1711trademarks专利权patents1721patents特许权franchise1731franchise著作权copyright1741copyright计算机软件computersoftware1751computersoftwarecost商誉goodwill1761goodwill开办费organizationcosts1771开办费organizationcosts其它无形资产otherintangibles1781deferredpensioncosts1782leaseholdimprovements1788其它无形资产-otherintangibleassets-other18otherassets递延资产deferredassets1811债券发行本钱deferredbondissuancecosts1812长期预付租金long-termprepaidrent1813long-termprepaidinsurance1814deferredincometaxassets1815prepaidpensioncost1818otherdeferredassets闲置资产idleassets1821闲置资产idleassetslong-termnotesaccountsandoverduereceivables1841long-termnotesreceivable1842long-termaccountsreceivable1843催收帐款overduereceivables1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties1848otherlong-termreceivables1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables出租资产assetsleasedtoothers1851出租资产assetsleasedtoothers1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers存出保证金refundabledeposit1861refundabledeposits188杂项资产miscellaneousassets1881certificateofdeposit-restricted1888杂项资产-其它miscellaneousassets-other2liabilities21~22currentliabilities211short-termborrowings(debt)2111银行透支bankoverdraft2112银行借款bankloan2114短期借款-short-termborrowings-owners2115短期借款-short-termborrowings-employees2117短期借款-short-termborrowings-relatedparties2118短期借款-short-termborrowings-other212short-termnotesandbillspayable2121commercialpaperpayable2122银行承兑汇票bankacceptance2128othershort-termnotesandbillspayable2129discountonshort-termnotesandbillspayable213notespayable2131notespayable2137-notespayable-relatedparties2138othernotespayable214应付帐款accountspayable2141应付帐款accountspayable2147-accountspayable-relatedparties应付所得税incometaxespayable2161incometaxpayable应付费用accruedexpenses2171accruedpayroll2172accruedrentpayable2173应付利息accruedinterestpayable2174应付营业税accruedVATpayable2175应付税捐-其它accruedtaxespayable-other2178其它应付费用otheraccruedexpensespayable218~219otherpayables2181forwardexchangecontractpayable2182-forwardexchangecontractpayable-foreigncurrencies2183premiumonforwardexchangecontract2184应付土地房屋款payablesonlandandbuildingpurchased2185应付设备款Payablesonequipment2187-otherpayables-relatedparties2191dividendpayable2192应付红利bonuspayable2193应付董监事酬劳compensationpayabletodirectorsandsupervisors2198-otherpayables-other226advancereceipts2261预收货款salesrevenuereceivedinadvance2262预收收入revenuereceivedinadvance2268otheradvancereceipts227一年或一营业周期内到期长期负债long-termliabilities-currentportion2271一年或一营业周期内到期公司债corporatebondspayable-currentportion2272long-termloanspayable-currentportion2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion228~229othercurrentliabilities2281VATreceived(oroutputtax)2283temporaryreceipts2284代收款receiptsundercustody2285估量售后效劳/保固负债estimatedwarrantyliabilities2291deferredincometaxliabilities2292递延兑换利益deferredforeignexchangegain2293业主(股东)ownerscurrentaccount2294currentaccountwithothers2298其它流淌负债-其它othercurrentliabilities-others23long-termliabilitiescorporatebondspayable2311corporatebondspayable2319应付公司债溢(折)premium(discount)oncorporatebondspayable长期借款long-termloanspayable2321long-termloanspayable-bank2324-long-termloanspayable-owners2325长期借款-员工long-termloanspayable-employees2327-long-termloanspayable-relatedparties2328-long-termloanspayable-otherlong-termnotesandaccountspayable2331长期应付票据long-termnotespayable2332长期应付帐款long-termaccountspay-able2333long-termcapitalleaseliabilities2337-Long-termnotesandaccountspayablerelatedparties2338otherlong-termpayables估量应付土地增值税accruedliabilitiesforlandvalueincrementtax2341估量应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able应计退休金负债accruedpensionliabilities2351accruedpensionliabilities238其它长期负债otherlong-termliabilities2388其它长期负债-其它otherlong-termliabilities-other28otherliabilities281递延负债deferredliabilities2811deferredrevenue2814deferredincometaxliabilities2818otherdeferredliabilities286存入保证金depositsreceived2861guaranteedepositreceived288杂项负债miscellaneousliabilities2888-miscellaneousliabilities损益表：ITEMS产品销售收入Sales其中：出口产品销售收入Including：Exportsales减：销售折扣与折让Less：SalesdiscountsandallowancesNetsales减：产品销售税金Less：SalestaxCostofsales其中：出口产品销售本钱Including：Costofexportsales产品销售毛利GrossprofitLess：Sellingexpense治理费用Generalandadministrativeexpense财务费用Financialexpense减利息收入)IncludinInterestexpense(lessinterestincome)汇兑损失(减汇兑收益)Exchangeloss(lessexchangegain)产品销售利润Incomefrommainoperation加：其他业务利润Add：Incomefromotheroperations营业利润Operatingincome加：投资收益Add：InvestmentincomeNon-operatingincome减：营业外支出Less：Non-operatingexpenseAdd：Adjustmenttoprioryear\”sincomeandexpense利润总额Incomebeforetax减：所得税Less：IncometaxNETINCOME==纳税通知单==滞纳金==对抗关税报复关税==分期付款==资产重组==引入外资==银行存款 ==银行本票( ) ==银行汇票==信用证保证金 ==短期投资==短期投资跌价预备 ==应收票据 ==应收股利==应收利息 ==应收账款 ==其他应收款==坏账预备 ==预付账款 ==应收补贴款 ==物资选购==低值易销品==材料本钱差异==自制半成品==库存商品==商品进销差价 ==托付加工物资 ==托付代销商品 ==受托代销商品 ==存货跌价预备==分期收款发出商品 ==待摊费用 ==长期股权投资 ==股票投资 ==长期债权投资==债权投资 ==长期投资减值预备 ==本金 ==减值预备 ==固定资产 ==累计折旧==固定资产减值预备 ==工程物资==预付大型设备款 ==在建工程==在建工程减值预备 ==固定资产清理===短期借款 ==应付票据 ==应付帐款==代销商品款 ==应付工资 ==应付福利费==应付股利 ==应缴税金 ==其他应交款==其他应付款 ==预提费用 ==长期借款==应付债券 ==债券面值 ==债券益加==债券折价 ==实收资本〔股本〕 ==已归还投资 ==资本公积 ==承受损益非现金资产预备==承受现金损赠 ==外币资本折算差额 ==盈余公积==法定盈余公积 ==任意盈余公积法定公益金 =储藏基金企业进展基金 ==利润归还投资 ==本年利润 ==利润安排 ==应负优先股利==生产本钱 ==根本生产本钱 ==补助生产本钱==主营业务本钱 ==财务费用 ==以前年度损益调整 ==预期利益 ==增值税 ==资产负债表1. ／现金2. ／应收帐款3. ／预付帐款4. ／其他应收款5. , ／待摊费用6. ／存货7. ／库存商品8.／产成品9. ／生产本钱10. ／原材料11. ,, ／低值易耗品12. ／半成品13. ／流淌资产14.／固定资产