1、中英文资产负债表资 产 ASSETS流动资产： CURRENT ASSETS：现 金 Cash on hand银行存款 Cash in bank有价证券 Marketable securities应收票据 Notes receivable 应收账款 Accounts receivable减：坏账准备 Less：Provision for bad debts预付帐款 Advances to suppliers其它应收款 Other receivables待摊费用 Deferred and prepaid expenses存 货 Inventories减：存货变现损失准备 Less：Provisi
2、on for loss on realization of inventories一年内到期的长期投资 Long-term investments maturing within one year其它流动资产 Other current assets流动资产合计 Total current assets长期投资： LONG TERM INVESTMENTS一年以上的应收款项 Receivables collectable after one year固定资产： FIXED ASSETS：固定资产原价 Fixed assets-cost减：累计折旧 Less：Accumulated deprec
3、iation固定资产净值 Fixed assets-net value固定资产清理 Disposal of fixed assets在建工程： CONSTRUCTION IN PROGRESS无形资产： INTANGIBLE ASSETS：场地使用权 Land occupancy right工业产权及专有技术 Industry property rights and proprietary technology其它无形资产 Other intangible assets无形资产合计 Total intangibles assets：其它资产： OTHER ASSETS：开 办 费 Organi
4、zation expenses筹建期间汇兑损失 Exchange loss during start-up period递延投资损失 Deferred loss on invest递延税款借项 Deferred taxes debt其它递延支出 Other deferred expense待转销汇兑损失 Unamortized exchanges loss负债及所有者权益 LIABILITIES AND OWNERS EQUITY流动负债： CURRENT LIABILITIES：短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts paya
5、ble应付工资 Accrued payroll应交税金 Taxes payable应付股利 Dividends payable预收货款 Advances from customers其它应付款 Other payables预提费用 Accrued expense职工奖励及福利基金 Staff and workers bonus and welfare fund一年内到期的长期负债 Long-term liabilities due within one year其它流动负债 Other current liabilities流动负债合计 Total current liabilities长期负
6、债： LONG-TERM LIABILITIES：长期借款 Long-term loans应付公司债 Dividends payable应付公司债溢价（折价） Premium(discount)on debentures payable一年以上的应付款项 Payables due after one year长期负债合计 Total long-term liabilities其它负债： OTHER LIABILITIES筹建期间汇兑收益 Exchange gain during start-up period递延投资收益 Deferred gain on investments递延税款贷项 D
7、eferred tax credits其它递延贷项 Other deferred credits待转销汇兑收益 Unamortized exchange gain其它负债合计 Total other liabilities负债合计 Total liabilities所有者权益： OWNERS EQUITY资本总额 Registered capital (货币名称及金额 currency and amount_)实收资本 Paid-in capital (非人民币资本期末金额 amount of non-RMB currency at end of period_)其中：中方投资 Chinese
8、 investments(非人民币资本期末金额 amount of non-RMB currency at end of period_)外方投资 Foreign investments(非人民币资本期末金额 amount of non-RMB currency at end of period_)减：已归还投资 Less：Investments returned资本公积 Capital surplus储备基金 Reserve fund企业发展基金 Enterprise expansion fund利润归还投资 Profit capitalized on return of investmen
9、ts本年利润 Current year net income未分配利润 Undistributed profit所有者权益总计 Total owners equity负债及所有者权益总计 TOTAL LIABILITIES AND OWNERS EQUITY现金 Cash in hand 银行存款 Cash in bank 其它货币资金-外埠存款 Other monetary assets - cash in other cities 其它货币资金-银行本票 Other monetary assets - cashiers check 其它货币资金-银行汇票 Other monetary as
10、sets - bank draft 其它货币资金-信用卡 Other monetary assets - credit cards 其它货币资金-信用证保证金 Other monetary assets - L/C deposit 其它货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - fun
11、ds 短期投资-其它投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其它股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investment - bonds 长期债券投资-其它债权投资 Long term securities investment - others 长
12、期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其它应收款 Other debtors 坏帐准备- 其它应收款 Provision for doubtful debts - oth
13、er debtors 其它流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consume材料成本差异 Material cost difference 自制半成品 Self-manufactured goods 库存商品 Finished goods 商品进销差价 Difference between purchase & sales of commodities 委托加工物资 Consigned processing material 委托代销商品
14、Consignment-out 受托代销商品 Consignment-in 分期收款发出商品 Goods on instatement sales 存货跌价准备 Provision for obsolete stocks 待摊费用 Prepaid expenses 待处理流动资产损益 Unsettled G/L on current assets 待处理固定资产损益 Unsettled G/L on fixed assets 委托贷款-本金 Consignment loan - principle 委托贷款-利息 Consignment loan - interest 委托贷款-减值准备 Co
15、nsignment loan - provision 固定资产-房屋建筑物 Fixed assets - Buildings 固定资产-机器设备 Fixed assets - Plant and machinery 固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定资产-运输设备 Fixed assets - Automobiles 累计折旧 Accumulated depreciation 固定资产减值准备 Impairment of fixed assets 工程物资-专用材料 Pro
16、ject material - specific materials 工程物资-专用设备 Project material - specific equipment 工程物资-预付大型设备款 Project material - prepaid for equipment 工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程减值准备 Impairment of construction in progress 固定资产清理 Dispos
17、al of fixed assets 无形资产-专利权 Intangible assets - patent 无形资产-非专利技术 Intangible assets - industrial property and know-how 无形资产-商标权 Intangible assets - trademark rights 无形资产-土地使用权 Intangible assets - land use rights 无形资产-商誉 Intangible assets - goodwill 无形资产减值准备 Impairment of intangible assets 长期待摊费用 Def
18、erred assets 未确认融资费用 Unrecognized finance fees 其它长期资产 Other long term assets 递延税款借项 Deferred assets debits 应付票据 Notes payable 应付帐款 Trade creditors 预收帐款 Advances from customers 代销商品款 Consignment-in payables 其它应交款 Other payable to government 其它应付款 Other creditors 应付股利 Proposed dividends 待转资产价值 Donated
19、 assets 预计负债 Accrued liabilities 应付短期债券 Short-term debentures payable 其它流动负债 Other current liabilities 预提费用 Accrued expenses 应付工资 Payroll payable 应付福利费 Welfare payable 短期借款-抵押借款 Bank loans - Short term - pledged 短期借款-信用借款 Bank loans - Short term - credit 短期借款-担保借款 Bank loans - Short term - guarantee
20、d 一年内到期长期借款 Long term loans due within one year 一年内到期长期应付款 Long term payable due within one year 长期借款 Bank loans - Long term 应付债券-债券面值 Bond payable - Par value 应付债券-债券溢价 Bond payable - Excess 应付债券-债券折价 Bond payable - Discount 应付债券-应计利息 Bond payable - Accrued interest 长期应付款 Long term payable 专项应付款 Sp
21、ecific payable 其它长期负债 Other long term liabilities 应交税金-所得税 Tax payable - income tax 应交税金-增值税 Tax payable - VAT 应交税金-营业税 Tax payable - business tax 应交税金-消费税 Tax payable - consumable tax 应交税金-其它 Tax payable - others 递延税款贷项 Deferred taxation credit 股本 Share capital 已归还投资 Investment returned 利润分配-其它转入 P
22、rofit appropriation - other transfer in 利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 利润分配-提取储备基金 Profit appropriation - reserve fund 利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 利润分配-提取职工奖励及福利基金 Profi
23、t appropriation - staff bonus and welfare fund 利润分配-利润归还投资 Profit appropriation - return investment by profit 利润分配-应付优先股股利 Profit appropriation - preference shares dividends 利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 利润分配-
24、转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 期初未分配利润 Retained earnings, beginning of the year 资本公积-股本溢价 Capital surplus - share premium 资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 资本公积-接受现金捐赠 Capital surplus - cash donation 资本公积-股权投资准备 Capital surplus - inv
25、estment reserve 资本公积-拨款转入 Capital surplus - subsidiary 资本公积-外币资本折算差额 Capital surplus - foreign currency translation 资本公积-其它 Capital surplus - others 盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 盈余公积-法定公益金 Surplus reserve - statutory we
26、lfare reserve 盈余公积-储备基金 Surplus reserve - reserve fund 盈余公积-企业发展基金 Surplus reserve - enterprise development fund 盈余公积-利润归还投资 Surplus reserve - return investment by investment 主营业务收入 Sales 主营业务成本 Cost of sales 主营业务税金及附加 Sales tax 营业费用 Operating expenses 管理费用 General and administrative expenses 财务费用 F
27、inancial expenses 投资收益 Investment income 其它业务收入 Other operating income 营业外收入 Non-operating income 补贴收入 Subsidy income 其它业务支出 Other operating expenses 营业外支出 Non-operating expenses 所得税 Income tax一、资产类 Assets 流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其它货币资金
28、 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashiers cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term i
29、nvestments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其它 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable11
30、22 应收利息 Interest receivable1131 应收账款 Account receivable1133 其它应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value
31、consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell
32、 the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其它股权投资 Other invest
33、ment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其它债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditors rights investment depreciation reserves1431
34、委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves
35、房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and imp
36、lement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权
37、 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets
38、 loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income191101 待处理流动资产损溢 Wait deal intangible assets loss or income191102 待处理固定资产损溢 Wait deal fixed assets loss or income (海归论坛 )二、负债类 Liability 短期负债 Current liability2101 短期借款 Short-term borrowing2
39、111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税
40、额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export21710107 进项税额转出 Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax2171
41、0109 转出多交增值税 Overpaid VAT changeover21710110 未交增值税 Unpaid VAT217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable217106 应交土地增值税 Increment tax on land value payable217107 应交城市维护建设税 Tax for maintaining and building citie
42、s payable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable217111 应交个人所得税 Personal income tax payable2176 其它应交款 Other fund in conformity with paying2181 其它应付款 Other payables2191 预提费用 Drawing expense in a
43、dvance其它负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable231101 债券面值 Face value, Par va
44、lue231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year2331 专项应付款 Special payable一年内到期的
45、专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year2341 递延税款 Deferral taxes (海归论坛 )三、所有者权益类 OWNERS EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve3
46、11101 资本(或股本)溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备 Receive non-cash donate reserve311103 股权投资准备 Stock right investment reserves311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其它资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surpl
47、us312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其它转入 Other chengeover in31410
48、2 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金 Withdrawal reserve for business expansion314106 提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund314107 利润归还投资 Profits capitalizad on return of investment314108 应付优先股股利 Preferred Stock dividends payable314109 提取任意盈余公积 Withdrawal other common accumulation fund314110 应付普通股股利 Common Stock dividends payable314111 转作资本(或
