【正文】 her monetary assets cashier‘s check其他貨幣資金銀行匯票 Other monetary assets bank draft其他貨幣資金信用卡 Other monetary assets credit cards其他貨幣資金信用證保證金 Other monetary assets L/C deposit其他貨幣資金存出投資款 Other monetary assets cash for investment短期投資股票投資 Investments Short term stocks短期投資債券投資 Investments Short term bonds短期投資基金投資 Investments Short term funds短期投資其他投資 Investments Short term others短期投資跌價(jià)準(zhǔn)備 Provision for shortterm investment長(zhǎng)期股權(quán)投資股票投資 Long term equity investment stocks長(zhǎng)期股權(quán)投資其他股權(quán)投資 Long term equity investment others長(zhǎng)期債券投資債券投資 Long term securities investemnt bonds長(zhǎng)期債券投資其他債權(quán)投資 Long term securities investment others長(zhǎng)期投資減值準(zhǔn)備 Provision for longterm investment應(yīng)收票據(jù) Notes receivable應(yīng)收股利 Dividends receivable應(yīng)收利息 Interest receivable應(yīng)收帳款 Trade debtors壞帳準(zhǔn)備 應(yīng)收帳款 Provision for doubtful debts trade debtors預(yù)付帳款 Prepayment應(yīng)收補(bǔ)貼款 Allowance receivable其他應(yīng)收款 Other debtors壞帳準(zhǔn)備 其他應(yīng)收款 Provision for doubtful debts other debtors其他流動(dòng)資產(chǎn) Other current assets物資采購(gòu) Purchase原材料 Raw materials包裝物 Packing materials低值易耗品 Low value consumbles材料成本差異 Material cost difference自制半成品 Selfmanufactured goods庫(kù)存商品 Finished goods商品進(jìn)銷(xiāo)差價(jià) Difference between purchase amp。 sales of modities委托加工物資 Consigned processiong material委托代銷(xiāo)商品 Consignmentout受托代銷(xiāo)商品 Consignmentin分期收款發(fā)出商品 Goods on instalment sales存貨跌價(jià)準(zhǔn)備 Provision for obsolete stocks待攤費(fèi)用 Prepaid expenses待處理流動(dòng)資產(chǎn)損益 Unsettled G/L on current assets待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets委托貸款本金 Consignment loan principle委托貸款利息 Consignment loan interest委托貸款減值準(zhǔn)備 Consignment loan provision固定資產(chǎn)房屋建筑物 Fixed assets Buildings固定資產(chǎn)機(jī)器設(shè)備 Fixed assets Plant and machinery固定資產(chǎn)電子設(shè)備、器具及家具 Fixed assets Electronic Equipment, furniture and fixtures固定資產(chǎn)運(yùn)輸設(shè)備 Fixed assets Automobiles累計(jì)折舊 Accumulated depreciation固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets工程物資專(zhuān)用材料 Project material specific materials工程物資專(zhuān)用設(shè)備 Project material specific equipment工程物資預(yù)付大型設(shè)備款 Project material prepaid for equipment工程物資為生產(chǎn)準(zhǔn)備的工具及器具 Project material tools and facilities for production在建工程 Construction in progress在建工程減值準(zhǔn)備 Impairment of construction in progress固定資產(chǎn)清理 Disposal of fixed assets無(wú)形資產(chǎn)專(zhuān)利權(quán) Intangible assets patent無(wú)形資產(chǎn)非專(zhuān)利技術(shù) Intangible assets industrial property and knowhow無(wú)形資產(chǎn)商標(biāo)權(quán) Intangible assets trademark rights無(wú)形資產(chǎn)土地使用權(quán) Intangible assets land use rights無(wú)形資產(chǎn)商譽(yù) Intangible assets goodwill無(wú)形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets長(zhǎng)期待攤費(fèi)用 Deferred assets未確認(rèn)融資費(fèi)用 Unrecognized finance fees其他長(zhǎng)期資產(chǎn) Other long term assets遞延稅款借項(xiàng) Deferred assets debits應(yīng)付票據(jù) Notes payable應(yīng)付帳款 Trade creditors預(yù)收帳款 Adanvances from customers代銷(xiāo)商品款 Consignmentin payables其他應(yīng)交款 Other payable to government其他應(yīng)付款 Other creditors應(yīng)付股利 Proposed dividends待轉(zhuǎn)資產(chǎn)價(jià)值 Donated assets預(yù)計(jì)負(fù)債 Accrued liabilities應(yīng)付短期債券 Shortterm debentures payable其他流動(dòng)負(fù)債 Other current liabilities預(yù)提費(fèi)用 Accrued expenses應(yīng)付工資 Payroll payable應(yīng)付福利費(fèi) 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短期借款擔(dān)保借款 Bank loans Short term guaranteed一年內(nèi)到期長(zhǎng)期借款 Long term loans due within one year一年內(nèi)到期長(zhǎng)期應(yīng)付款 Long term payable due within one year長(zhǎng)期借款 Bank loans Long term應(yīng)付債券債券面值 Bond payable Par value應(yīng)付債券債券溢價(jià) Bond payable Excess應(yīng)付債券債券折價(jià) Bond payable Discount應(yīng)付債券應(yīng)計(jì)利息 Bond payable Accrued interest長(zhǎng)期應(yīng)付款 Long term payable專(zhuān)項(xiàng)應(yīng)付款 Specific payable其他長(zhǎng)期負(fù)債 Other long term liabilities應(yīng)交稅金所得稅 Tax payable ine tax應(yīng)交稅金增值稅 Tax payable VAT應(yīng)交稅金營(yíng)業(yè)稅 Tax payable business tax應(yīng)交稅金消費(fèi)稅 Tax payable consumable tax應(yīng)交稅金其他 Tax payable others遞延稅款貸項(xiàng) Deferred taxation credit股本 Share capital已歸還投資 Investment returned利潤(rùn)分配其他轉(zhuǎn)入 Profit appropriation other transfer in利潤(rùn)分配提取法定盈余公積 Profit appropriation statutory surplus reserve利潤(rùn)分配提取法定公益金 Profit appropriation statutory welfare reserve利潤(rùn)分配提取儲(chǔ)備基金 Profit appropriation reserve fund利潤(rùn)分配提取企業(yè)發(fā)展基金 Profit appropriation enterprise development fund利潤(rùn)分配提取職工獎(jiǎng)勵(lì)及福利基金 Profit appropriation staff bonus and welfare fund利潤(rùn)分配利潤(rùn)歸還投資 Profit appropriation return investment by profit利潤(rùn)分配應(yīng)付優(yōu)先股股利 Profit appropriation preference shares dividends利潤(rùn)分配提取任意盈余公積 Profit appropriation other surplus reserve利潤(rùn)分配應(yīng)付普通股股利 Profit appropriation ordinary shares dividends利潤(rùn)分配轉(zhuǎn)作股本的普通股股利 Profit appropriation ordinary shares dividends converted to shares期初未分配利潤(rùn) Retained earnings, beginning of the year資本公積股本溢價(jià) Capital surplus share premium資本公積接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Capital surplus donation reserve資本公積接受現(xiàn)金捐贈(zèng) Capital surplus cash donation資本公積股權(quán)投資準(zhǔn)備 Capital surplus investment reserve資本公積撥款轉(zhuǎn)入 Capital surplus subsidiary資本公積外幣資本折算差額 Capital surplus foreign currency translation資本公積其他 Capital surplus others盈余公積法定盈余公積金 Surplus reserve statutory surplus reserve盈余公積任意盈余公積金 Surplus reserve other surplus reserve盈余公積法定公益金 Surplus reserve statutory welfare reserve盈余公積儲(chǔ)備基金 Surplus reserve reserve fund盈余公積企業(yè)發(fā)展基金 Surplus reserve enterprise development fund盈余公積利潤(rùn)歸還投資 Surplus reserve return investment by investment主營(yíng)業(yè)務(wù)收入 Sales主營(yíng)業(yè)務(wù)成本 Cost of sales主營(yíng)業(yè)務(wù)稅金及附加 Sales tax營(yíng)業(yè)費(fèi)用 Operating expenses管理費(fèi)用 General and administrative expenses財(cái)務(wù)費(fèi)用 Financial expenses投資收益 Investment ine其他業(yè)務(wù)收入 Other operating ine營(yíng)業(yè)外收入 Nonoperating ine補(bǔ)貼收入 Subsidy ine其他業(yè)務(wù)支出 Other operating expenses營(yíng)業(yè)外支出 Nonoperating expenses所得稅 Ine tax20