会计科目英文缩写

PAGEPAGE6会计科目英文缩写一、企业财务会计报表封面FINANCIALREPORTCOVER报表所属期间之期末时间点PeriodEnded所属月份ReportingPeriod报出日期SubmitDate记账本位币币种LocalReportingCurrency审核人Verifier填表人Preparer记账符号DR:debitrecord(借记)CR:creditrecrod(贷记)二、资产负债表BalanceSheet资产Assets流动资产CurrentAssets货币资金BankandCash短期投资CurrentInvestment一年内到期委托贷款Entrustedloanreceivableduewithinoneyear减：一年内到期委托贷款减值准备Less:ImpairmentforEntrustedloanreceivableduewithinoneyear减：短期投资跌价准备Less:Impairmentforcurrentinvestment短期投资净额Netbalofcurrentinvestment应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable减：应收账款坏账准备Less:BaddebtprovisionforAccountreceivable应收账款净额NetbalofAccountreceivable其他应收款Otherreceivable减：其他应收款坏账准备Less:BaddebtprovisionforOtherreceivable其他应收款净额NetbalofOtherreceivable预付账款Prepayment应收补贴款Subsidyreceivable存货Inventory减：存货跌价准备Less:ProvisionforInventory存货净额NetbalofInventory已完工尚未结算款Amountduefromcustomerforcontractwork待摊费用DeferredExpense一年内到期的长期债权投资Long-termdebtinvestmentduewithinoneyear一年内到期的应收融资租赁款Financeleasereceivablesduewithinoneyear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资Long-terminvestment长期股权投资Long-termequityinvestment委托贷款Entrustedloanreceivable长期债权投资Long-termdebtinvestment长期投资合计Totalforlong-terminvestment减：长期股权投资减值准备Less:Impairmentforlong-termequityinvestment减：长期债权投资减值准备Less:Impairmentforlong-termdebtinvestment一）、主营业务收入Revenue减：主营业务成本Less:CostofSales主营业务税金及附加SalesTax二）、主营业务利润（亏损以“—”填列）GrossProfit(-meansloss)加：其他业务收入Add:Otheroperatingincome减：其他业务支出Less:Otheroperatingexpense减：营业费用Selling&Distributionexpense管理费用G&Aexpense财务费用Financeexpense三）、营业利润（亏损以“—”填列）Profitfromoperation(-meansloss)加：投资收益（亏损以“—”填列）Add:Investmentincome补贴收入SubsidyIncome营业外收入Non-operatingincome减：营业外支出Less:Non-operatingexpense四、利润总额（亏损总额以“—”填列）ProfitbeforeTax减：所得税Less:Incometax少数股东损益Minorityinterest加：未确认投资损失Add:Unrealisedinvestmentlosses五、净利润（净亏损以“—”填列）Netprofit(-meansloss)加：年初未分配利润Add:Retainedprofits其他转入Othertransfer-in六、可供分配的利润Profitavailablefordistribution(-meansloss)减：提取法定盈余公积Less:Appropriationofstatutorysurplusreserves提取法定公益金Appropriationofstatutorywelfarefund提取职工奖励及福利基金Appropriationofstaffincentiveandwelfarefund提取储备基金Appropriationofreservefund提取企业发展基金Appropriationofenterpriseexpansionfund利润归还投资Capitalredemption七、可供投资者分配的利润Profitavailableforowners'distribution减：应付优先股股利Less:Appropriationofpreferenceshare'sdividend提取任意盈余公积Appropriationofdiscretionarysurplusreserve应付普通股股利Appropriationofordinaryshare'sdividend转作资本（或股本）的普通股股利Transferfromordinaryshare'sdividendtopaidincapital八、未分配利润Retainedprofitafterappropriation补充资料：SupplementaryInformation:1．出售、处置部门或被投资单位收益Gainsondisposalofoperatingdivisionsorinvestments2．自然灾害发生损失Lossesfromnaturaldisaster3．会计政策变更增加（或减少）利润总额Increase(decrease)inprofitdueto