资产负债表中英文对照.docx

资产负债表中英文对照.docx

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资产负债表中英文对照

资产负债表中英文对照

assets

11~12流动资产currentassets

现金及约当现金

cashandcashequivalents

库存现金cashonhand

零用金/周转金pettycash/revolvingfunds

银行存款cashinbanks

在途现金cashintransit

约当现金cashequivalents

其它现金及约当现金othercashandcashequivalents

短期投资short-terminvestments

短期投资-股票short-terminvestments-stock

短期投资-短期票券

short-terminvestments-short-termnotesandbills

短期投资-政府债券

short-terminvestments-governmentbonds

短期投资-受益凭证

short-terminvestments-beneficiarycertificates

短期投资-公司债

short-terminvestments-corporatebonds

短期投资-其它short-terminvestments-other

备抵短期投资跌价损失

allowaneeforreductionofshort-terminvestmenttomarket

应收票据notesreceivable

1131应收票据notesreceivable

1132应收票据贴现

discountednotesreceivable

应收票据-关系人

notesreceivable-relatedparties

其它应收票据othernotesreceivable

备抵呆帐—应收票据

allowaneeforuncollectibleaccounts-notesreceivable

应收帐款accountsreceivable

1141应收帐款

accountsreceivable

1142应收分期帐款

installmentaccountsreceivable

1147应收帐款-关系人

accountsreceivable-relatedparties

1149备抵呆帐一应收帐款

allowaneeforuncollec-tibleaccounts-accountsreceivable

118其它应收款otherreceivables

1*****1*****1189

1182

1183

1184

1185

1187

1188

1189

1181应收出售远汇款

forwardexchangecontractreceivable

应收远汇款-夕卜币

forwardexchangecontractreceivable-foreigncurrencies

买卖远汇折价应收收益应收退税款其它应收款其它应收款

discountonforwardex-changecontractearnedrevenuereceivable

incometaxrefundreceivable

-关系人

-其它

备抵呆帐-其它应收款

otherreceivables-relatedparties

otherreceivables-other

allowaneeforuncollec-tibleaccounts-otherreceivables

121?

122存货inventories

商品存货

merchandiseinventory

寄销商品consignedgoods

在途商品goodsintransit

1219备抵存货跌价损失

allowaneeforreductionofinventorytomarket

制成品finishedgoods

寄销制成品

consignedfinishedgoods

副产品by-products

在制品workinprocess

委外加工workinprocess-outsourced

原料

rawmaterials

物料

supplies

在途原物料materialsandsuppliesintransit

备抵存货跌价损失

allowaneeforreductionofinventorytomarket

预付费用prepaidexpenses

预付薪资prepaidpayroll

预付租金prepaidrents

预付保险费

prepaidinsuranee

用品盘存officesupplies

预付所得税prepaidincometax

1258其它预付费用otherprepaidexpenses

预付款项prepayments

1261预付货款prepaymentforpurchases

1268其它预付款项

otherprepayments

128~129其它流动资产othercurrentassets

进项税额

VATpaid（orinputtax）

留抵税额excessVATpaid（oroverpaidVAT）

暂付款temporarypayments

代付款paymentonbehalfofothers

员工借支advancestoemployees

存出保证金refundabledeposits

受限制存款certificateofdeposit-restricted

递延所得税资产deferredincometaxassets

递延兑换损失deferredforeignexchangelosses

业主（股东）往来

owners'（stockholders'）currentaccount

同业往来currentaccountwithothers1298其它流动资产-其它othercurrentassets-other

13基金及长期投资

fundsandIong-terminvestments

131基金funds

偿债基金

redemptionfund（orsinkingfund）

改良及扩充基金

fundforimprovementandexpansion

意外损失准备基金

contingencyfund

退休基金

pensionfund

1318其它基金

otherfunds

132长期投资Iong-terminvestments

长期股权投资Iong-termequityinvestments

长期债券投资

Iong-termbondinvestments

长期不动产投资

Iong-termrealestatein-vestments

人寿保险现金解约价值

cashsurrendervalueoflifeinsuranee

其它长期投资

otherIong-terminvestments

备抵长期投资跌价损失

aIIowaneeforexcessofcostovermarketvaIueofIong-term

investments

14~15固定资产property,pIant,andequipment

141土地land

1411土地land

1418土地-重估增值land-revaluationincrements

142土地改良物landimprovements

1421土地改良物

landimprovements

土地改良物-重估增值

landimprovements-revaluationincrements

累积折旧-土地改良物

accumulateddepreciation-landimprovements

143房屋及建物buildings

1431房屋及建物buildings

房屋及建物-重估增值

buildings-revaluationincrements

累积折旧-房屋及建物

accumulateddepreciation-buildings

144~146机（器）具及设备machineryandequipment

1441机（器）具machinery

机（器）具-重估增值

machinery-revaluationincrements

累积折旧-机（器）具

accumulateddepreciation-machinery

租赁资产leasedassets

1511租赁资产

leasedassets

1519累积折旧-租赁资产

accumulateddepreciation-leasedassets

租赁权益改良leaseholdimprovements

1521租赁权益改良

leaseholdimprovements

1529累积折旧-租赁权益改良

accumulateddepreciation-leaseholdimprovements

156未完工程及预付购置设备款

constructioninprogressandprepaymentsforequipment

1561未完工程

constructioninprogress

1562预付购置设备款

prepaymentforequipment

158杂项固定资产miscellaneousproperty,plant,andequipment

1581杂项固定资产miscellaneousproperty,plant,andequipment

杂项固定资产-重估增值

miscellaneousproperty,plant,andequipment-revaluation

increments

累积折旧-杂项固定资产

accumulateddepreciation-miscellaneousproperty,plant,and

equipment

递耗资产depletableassets

161递耗资产depletableassets

1611天然资源naturalresources

天然资源-重估增值naturalresources-revaluationincrements

累积折耗-天然资源

accumulateddepletion-naturalresources

无形资产intangibleassets

商标权trademarks

1711商标权trademarks

专利权patents

1721专利权patents

特许权franchise

1731特许权franchise

著作权copyright

1741著作权copyright

计算机软件computersoftware

1751计算机软件

computersoftwarecost

商誉goodwill

1761商誉goodwill

开办费organizationcosts

1771开办费

organizationcosts

其它无形资产

otherintangibles

1781递延退休金成本

deferredpensioncosts

1782租赁权益改良

leaseholdimprovements

1788其它无形资产-其它

otherintangibleassets-other

其它资产otherassets

181递延资产deferredassets

债券发行成本deferredbondissuaneecosts

长期预付租金

Iong-termprepaidrent

长期预付保险费

Iong-termprepaidinsuranee

递延所得税资产deferredincometaxassets

预付退休金

prepaidpensioncost

1818其它递延资产

otherdeferredassets

182闲置资产idleassets

1821闲置资产idleassets

长期应收票据及款项与催收帐款

Iong-termnotes,accountsandoverduereceivables

长期应收票据

Iong-termnotesreceivable

长期应收帐款

Iong-termaccountsreceivable

催收帐款

overduereceivables

长期应收票据及款项与催收帐款

-关系人Iong-termnotes,accountsandoverdue

receivables-relatedparties

其它长期应收款项

otherIong-termreceivables

备抵呆帐-长期应收票据及款项与催收帐款

allowaneeforuncollectibleaccounts-

Iong-termnotes,accountsandoverduereceivables

出租资产assetsleasedtoothers

1851出租资产assetsleasedtoothers

出租资产-重估增值

assetsleasedtoothers-incrementalvaluefromrevaluation

累积折旧-出租资产

accumulateddepreciation-assetsleasedtoothers

存出保证金refundabledeposit

1861存出保证金refundabledeposits

188杂项资产miscellaneousassets

1881受限制存款

certificateofdeposit-restricted

1888杂项资产-其它

miscellaneousassets-other

负债liabilities

21~22流动负债currentliabilities

短期借款short-termborrowings（debt）

2111银行透支

bankoverdraft

2112银行借款bankloan

短期借款-业主

short-termborrowings-owners

短期借款-员工

short-termborrowings-employees

短期借款-关系人

short-termborrowings-relatedparties

短期借款-其它

short-termborrowings-other

应付短期票券

short-termnotesandbillspayable

2121应付商业本票

commercialpaperpayable

2122银行承兑汇票

bankacceptanee

其它应付短期票券

othershort-termnotesandbillspayable

应付短期票券折价

discountonshort-termnotesandbillspayable

应付票据notespayable

2131应付票据

notespayable

应付票据-关系人notespayable-relatedparties

其它应付票据othernotespayable

应付帐款accountspayable

2141应付帐款

accountspayable

2147应付帐款-关系人accountspayable-relatedparties

应付所得税incometaxespayable

2161应付所得税

incometaxpayable

应付费用accruedexpenses

应付薪工accruedpayroll

应付租金

accruedrentpayable

应付利息

accruedinterestpayable

应付营业税

accruedVATpayable

应付税捐-其它accruedtaxespayable-other

2178其它应付费用

otheraccruedexpensespayable

218~219其它应付款otherpayables

应付购入远汇款

forwardexchangecontractpayable

2332

2332长期应付帐款

Iong-termaccountspay-able

应付远汇款-外币

forwardexchangecontractpayable-foreigncurrencies

买卖远汇溢价

premiumonforwardexchangecontract

应付土地房屋款

payablesonlandandbuildingpurchased

应付设备款Payablesonequipment

2187其它应付款-关系人otherpayables-relatedparties

应付股利

dividendpayable

应付红利

bonuspayable

应付董监事酬劳

compensationpayabletodirectorsandsupervisors

2198其它应付款-其它

otherpayables-other

预收款项advaneereceipts

2261预收货款

salesrevenuereceivedinadvanee

2262预收收入

revenuereceivedinadvanee

2268其它预收款

otheradvaneereceipts

一年或一营业周期内到期长期负债

Iong-termliabilities-currentportion

一年或一营业周期内到期公司债

corporatebondspayable-currentportion

一年或一营业周期内到期长期借款

Iong-termloanspayable-currentportion

一年或一营业周期内到期长期应付票据及款项

Iong-termnotesandaccountspayable

duewithinoneyearoroneoperatingcycle

2277一年或一营业周期内到期长期应付票据及款项

-关系人Iong-termnotesandaccountspayablestorelatedparties-currentportion

2278其它一年或一营业周期内到期长期负债

otherIong-termlia-bilities-currentportion

228~229其它流动负债othercurrentliabilities

2281销项税额

VATreceived（oroutputtax）

暂收款

temporaryreceipts

代收款

receiptsundercustody

估计售后服务/保固负债

estimatedwarrantyliabilities

递延所得税负债

deferredincometaxliabilities

递延兑换利益

deferredforeignexchangegain

业主（股东）往来owners'currentaccount

同业往来

currentaccountwithothers

2298其它流动负债-其它othercurrentliabilities-others23长期负债Iong-termliabilities

应付公司债corporatebondspayable

2311应付公司债

corporatebondspayable

2319应付公司债溢（折）价premium（discount）oncorporatebondspayable

长期借款Iong-termloanspayable

2321长期银行借款Iong-termloanspayable-bank

2324长期借款2325长期借款2327长期借款2328

2324长期借款

2325长期借款

2327长期借款

2328长期借款

-员工Iong-termloanspayable-employees

-关系人Iong-termloanspayable-relatedparties-其它Iong-termloanspayable-other

长期应付票据及款项

Iong-termnotesandaccountspayable

2331长期应付票据

Iong-termnotespayable

2