【文章內(nèi)容簡(jiǎn)介】 g and building cities payable 217108 應(yīng)交房產(chǎn)稅 Housing property tax payable 217109 應(yīng)交土地使用稅 Tenure tax payable 217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable 217111 應(yīng)交個(gè)人所得稅 Personal ine tax payable 2176 其他應(yīng)交款 Other fund in conformity with paying 2181 其他應(yīng)付款 Other payables 2191 預(yù)提費(fèi)用 Drawing expense in advance 其他負(fù)債 Other liabilities 2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value 2211 預(yù)計(jì)負(fù)債 Anticipation liabilities 長(zhǎng)期負(fù)債 Longterm Liabilities 2301 長(zhǎng)期借款 Longterm loans 一年內(nèi)到期的長(zhǎng)期借款 Longterm loans due within one year 一年后到期的長(zhǎng)期借款 Longterm loans due over one year 2311 應(yīng)付債券 Bonds payable 231101 債券面值 Face value, Par value 231102 債券溢價(jià) Premium on bonds 231103 債券折價(jià) Discount on bonds 231104 應(yīng)計(jì)利息 Accrued interest 2321 長(zhǎng)期應(yīng)付款 Longterm account payable 應(yīng)付融資租賃款 Accrued financial lease outlay 一年內(nèi)到期的長(zhǎng)期應(yīng)付 Longterm account payable due within one year 一年后到期的長(zhǎng)期應(yīng)付 Longterm account payable over one year 2331 專項(xiàng)應(yīng)付款 Special payable 一年內(nèi)到期的專項(xiàng)應(yīng)付 Longterm special payable due within one year 一年后到期的專項(xiàng)應(yīng)付 Longterm special payable over one year 2341 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS39。 EQUITY 資本 Capital 3101 實(shí)收資本(或股本) Paidup capital(or stock) 實(shí)收資本 Paidup capital 實(shí)收股本 Paidup stock 3103 已歸還投資 Investment Returned 公積 3111 資本公積 Capital reserve 311101 資本(或股本)溢價(jià) Cpital(or Stock) premium 311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive noncash donate reserve 311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves 311105 撥款轉(zhuǎn)入 Allocate sums changeover in 311106 外幣資本折算差額 Foreign currency capital 311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves 312101 法定盈余公積 Legal surplus 312102 任意盈余公積 Free surplus reserves 312103 法定公益金 Legal public welfare fund 312104 儲(chǔ)備基金 Reserve fund 312105 企業(yè)發(fā)展基金 Enterprise expension fund 312106 利潤(rùn)歸還投資 Profits capitalizad on return of investment 利潤(rùn) Profits 3131 本年利潤(rùn) Current year profits 3141 利潤(rùn)分配 Profit distribution 314101 其他轉(zhuǎn)入 Other changeover in 314102 提取法定盈余公積 Withdrawal legal surplus 314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取儲(chǔ)備基金 Withdrawal reserve fund 314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion 314106 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers39。39。 bonus and welfare fund 314107 利潤(rùn)歸還投資 Profits capitalizad on return of investment 314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable 314109 提取任意盈余公積 Withdrawal other mon accumulation fund 314110 應(yīng)付普通股股利 Common Stock dividends payable 314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 314115 未分配利潤(rùn) Undistributed profit四、成本類 Cost4101 生產(chǎn)成本 Cost of manufacture39。410101 基本生產(chǎn)成本 Base cost of manufacture39。410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture4105 制造費(fèi)用 Manufacturing overhead材料費(fèi) Materials管理人員工資 Executive Salaries獎(jiǎng)金 Wages退職金 Retirement allowance補(bǔ)貼 Bonus外保勞務(wù)費(fèi) Outsourcing fee福利費(fèi) Employee benefits/welfare會(huì)議費(fèi) Coferemce加班餐費(fèi) Special duties市內(nèi)交通費(fèi) Business traveling通訊費(fèi) Correspondence電話費(fèi) Correspondence水電取暖費(fèi) Water and Steam稅費(fèi) Taxes and dues租賃費(fèi) Rent管理費(fèi) Maintenance車輛維護(hù)費(fèi) Vehicles maintenance油料費(fèi) Vehicles maintenance培訓(xùn)費(fèi) Education and training接待費(fèi) Entertainment圖書(shū)、印刷費(fèi) Books and printing運(yùn)費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium支付手續(xù)費(fèi) Commission雜費(fèi) Sundry charges折舊費(fèi) Depreciation expense機(jī)物料消耗 Article of consumption勞動(dòng)保護(hù)費(fèi) Labor protection fees季節(jié)性停工損失 Loss on seasonality cessation4107 勞務(wù)成本 Service costs五、損益類 Profit and loss收入 Ine業(yè)務(wù)收入 OPERATING INCOME5101 主營(yíng)業(yè)務(wù)收入 Prime operating revenue產(chǎn)品銷售收入 Sales revenue服務(wù)收入 Service revenue5102 其他業(yè)務(wù)收入 Other operating revenue材料銷售 Sales materials代購(gòu)代售包裝物出租 Wrappage lease出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue返還所得稅 Reimbursement of ine tax其他收入 Other revenue5201 投資收益 Investment ine短期投資收益 Current investment ine長(zhǎng)期投資收益 Longterm investment ine計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves5203 補(bǔ)貼收入 Subsidize revenue國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from country其他補(bǔ)貼收入 Other subsidize revenue5301 營(yíng)業(yè)外收入 NONOPERATING INCOME非貨幣性交易收益 Noncash deal ine現(xiàn)金溢余 Cash overage處置固定資產(chǎn)凈收益 Net ine on disposal of fixed assets出售無(wú)形資產(chǎn)收益 Ine on sales of intangible assets固定資產(chǎn)盤(pán)盈 Fixed assets inventory profit罰款凈收入 Net amercement ine支出 Outlay業(yè)務(wù)支出 Revenue charges5401 主營(yíng)業(yè)務(wù)成本 Operating costs產(chǎn)品銷售成本 Cost of goods sold服務(wù)成本 Cost of service5402 主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge營(yíng)業(yè)稅 Sales tax消費(fèi)稅 Consumption tax城市維護(hù)建設(shè)稅 Tax for maintaining and building cities資源稅 Resources tax土地增值稅 Increment tax on land value5405 其他業(yè)務(wù)支出 Other business expense銷售其他材料成本 Other cost of material sale其他勞務(wù)成本 Other cost of service其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge費(fèi)用 Expenses5501 營(yíng)業(yè)費(fèi)用 Operating expenses代銷手續(xù)費(fèi) Consignment mission charge運(yùn)雜費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium展覽費(fèi) Exhibition fees廣告費(fèi) Advertising fees5502 管理費(fèi)用 Adminisstrative expenses職工工資 Staff Salaries修理費(fèi) Repair charge低值易耗攤銷 Article of consumption辦公費(fèi) Office allowance差旅費(fèi) Travelling expense工會(huì)經(jīng)費(fèi) Labour union expenditure研究與開(kāi)發(fā)費(fèi) Research and development expense福利費(fèi) Employee benefits/welfare職工教育經(jīng)費(fèi) Personnel education待業(yè)保險(xiǎn)費(fèi) Unemployment insurance勞動(dòng)保險(xiǎn)費(fèi) Labour insurance醫(yī)療保險(xiǎn)費(fèi) Medical insurance會(huì)議費(fèi) Coferemce聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs咨詢費(fèi) Consult fees訴訟費(fèi) Legal cost業(yè)務(wù)招待費(fèi) Business entertainment技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources pensation fees排污費(fèi) Pollution discharge fees房產(chǎn)稅 Housing property tax車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenure tax印花稅 Stamp tax5503 財(cái)務(wù)費(fèi)用 Finance charge利息支出 Interest exchange匯兌損失 Foreign exchange loss各項(xiàng)手續(xù)費(fèi) Charge for troubl