【正文】 s(stockholders39。1292 遞延兌換損失 deferred foreign exchange losses1287 受限制存款 certificate of depositrestricted1285 員工借支 advances to employees1283 暫付款 temporary payments1281 進(jìn)項(xiàng)稅額 VAT paid ( or input tax)1268 其它預(yù)付款項(xiàng) other prepayments126 預(yù)付款項(xiàng) prepayments1255 預(yù)付所得稅 prepaid ine tax1253 預(yù)付保險(xiǎn)費(fèi) prepaid insurance1251 預(yù)付薪資 prepaid payroll1229 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market1227 物料 supplies1225 委外加工 work in process outsourced1223 副產(chǎn)品 byproducts1221 制成品 finished goods1213 在途商品 goods in transit1211 商品存貨 merchandise inventory1189 備抵呆帳 其它應(yīng)收款 allowance for uncollec tible accounts other receivables1187 其它應(yīng)收款 關(guān)系人 other receivables related parties1184 應(yīng)收收益 earned revenue receivable1182 應(yīng)收遠(yuǎn)匯款 外幣 forward exchange contract receivable foreign currencies118 其它應(yīng)收款 other receivables1147 應(yīng)收帳款 關(guān)系人 accounts receivable related parties1141 應(yīng)收帳款 accounts receivable1139 備抵呆帳 －應(yīng)收票據(jù) allowance for uncollec tible accounts notes receivable1137 應(yīng)收票據(jù) 關(guān)系人 notes receivable related parties1131 應(yīng)收票據(jù) notes receivable1129 備抵短期投資跌價(jià)損失 allowance for reduction of shortterm investment to market1125 短期投資 公司債 shortterm investments corporate bonds1123 短期投資 政府債券 shortterm investments government bonds1121 短期投資 股票 shortterm investments stock1118 其它現(xiàn)金及 約當(dāng)現(xiàn)金 other cash and cash equivalents1116 在途現(xiàn)金 cash in transit1112 零用金/周轉(zhuǎn)金 petty cash/revolving funds111 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents會(huì)計(jì)科目英文對(duì)照表1 資產(chǎn) assets11~ 12 流動(dòng)資產(chǎn) current assets1111 庫存現(xiàn)金 cash on hand1113 銀行存款 cash in banks1117 約當(dāng)現(xiàn)金 cash equivalents112 短期投資 shortterm investment1122 短期投資 短期票券 shortterm investments shortterm notes and bills1124 短期投資 受益憑證 shortterm investments beneficiary certificates1128 短期投資 其它 shortterm investments other113 應(yīng)收票據(jù) notes receivable1132 應(yīng)收票據(jù)貼現(xiàn) discounted notes receivable1138 其它應(yīng)收票據(jù) other notes receivable114 應(yīng)收帳款 accounts receivable1142 應(yīng)收分期帳款 installment accounts receivable1149 備抵呆帳 －應(yīng)收帳款 allowance for uncollec tible accounts accounts receivable1181 應(yīng)收出售遠(yuǎn)匯款 forward exchange contract receivable1183 買賣遠(yuǎn)匯折價(jià) discount on forward exchange contract1185 應(yīng)收退稅款 ine tax refund receivable1188 其它應(yīng)收款 其它 other receivables other121~122 存貨 inventories1212 寄銷商品 consigned goods1219 備抵存貨跌價(jià)損失 allowance for reduction of inventory to market1222 寄銷制成品 consigned finished goods1224 在制品 work in process1226 原料 raw materials1228 在途原物料 materials and supplies in transit125 預(yù)付費(fèi)用 prepaid expenses1252 預(yù)付租金 prepaid rents1254 用品盤存 office supplies1258 其它預(yù)付費(fèi)用 other prepaid expenses1261 預(yù)付貨款 prepayment for purchases128~129 其它流動(dòng)資產(chǎn) other current assets1282 留抵稅額 excess VAT paid (or overpaid VAT)1284 代付款 payment on behalf of others1286 存出保證金 refundable deposits1291 遞延所得稅資產(chǎn) deferred ine tax assets1293 業(yè)主(股東)往來 owners39。) current account1298 其它流動(dòng)資產(chǎn)其它 other current assets other131 基金 funds1312 改良及擴(kuò)充基金 fund for improvement and expansion1314 退休基金 pension fund132 長(zhǎng)期投資 longterm investments1322 長(zhǎng)期債券投資 longterm bond investments1324 人壽保險(xiǎn)現(xiàn)金解約價(jià)值 cash surrender value of life insurance1329 備抵長(zhǎng)期投資跌價(jià)損失 allowance for excess of cost over market value of longterm investments141 土地 land1418 土地重估增值 land revaluation increments1421 土地改良物 land improvements1429 累積折舊 土地改良物 accumulated depreciation land improvements1431 房屋及建物 buildings1439 累積折舊 房屋及建物 accumulated depreciation buildings1441 機(jī)(器)具 machinery1449 累積折舊 機(jī)(器)具 accumulated depreciation machinery1511 租賃資產(chǎn) leased assets152 租賃權(quán)益改良 leasehold improvements1529 累積折舊 租賃權(quán)益改良 accumulated depreciation leasehold improvements1561 未完工程 construction in progress158 雜項(xiàng)固定資產(chǎn) miscellaneous property, plant, and equipment1588 雜項(xiàng)固定資產(chǎn)重估增值 miscellaneous property, plant, and equipment revaluation increments16 遞耗資產(chǎn) depletable assets1611 天然資源 natural resources1619 累積折耗 天然資源 accumulated depletion natural resources171 商標(biāo)權(quán) trademarks172 專利權(quán) patents173 特許權(quán) franchise174 著作權(quán) copyright175 計(jì)算機(jī)軟件 puter software176 商譽(yù) goodwill177 開辦費(fèi) organization costs178 其它無形資產(chǎn) other intangibles1782 租賃權(quán)益改良 leasehold improvements18 其它資產(chǎn) other assets1811 債券發(fā)行成本 deferred bond issuance costs1813 長(zhǎng)期預(yù)付保險(xiǎn)費(fèi) longterm prepaid insurance1815 預(yù)付退休金 prepaid pension cost182 閑置資產(chǎn) idle assets184 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 longterm notes , accounts and overdue receivables1842 長(zhǎng)期應(yīng)收帳款 longterm accounts receivable1847 長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款關(guān)系人 longterm notes, accounts and overdue receivables related parties1849 備抵呆帳長(zhǎng)期應(yīng)收票據(jù)及款項(xiàng)與催收帳款 allowance for uncollectible accounts longterm notes, accounts and overdue receivables1851 出租資產(chǎn) assets leased to others1859 累積折舊 出租資產(chǎn) accumulated depreciation assets leased to others1861 存出保證金 refundable deposits1881 受限制存款 certificate of deposit restricted================================================================================21~ 22 流動(dòng)負(fù)債 current liabilities2111 銀行透支 bank overdraft2114 短期借款 業(yè)主 shortterm borrowings owners2117 短期借款 關(guān)系人 shortterm borrowings related parties212 應(yīng)付短期票券 shortterm notes and bills payable2122 銀行承兌匯票 bank acceptance2129 應(yīng)付短期票券折價(jià) discount on shortterm notes and bills payable2131 應(yīng)付票據(jù) notes payable2138 其它應(yīng)付票據(jù) other notes payable2141 應(yīng)付帳款 accounts payable216 應(yīng)付所得稅 ine taxes payable217 應(yīng)付費(fèi)用 accrued expenses2172 應(yīng)付租金 accrued rent payable2174 應(yīng)付營(yíng)業(yè)稅 accrued VAT payable2178 其它應(yīng)付費(fèi)用 other accrued expenses payable2181 應(yīng)付購入遠(yuǎn)匯款 forward exchange contract payable2183 買賣遠(yuǎn)匯溢價(jià) premium on forward exchange contract2185 應(yīng)付設(shè)備款 Payables on equipment2191 應(yīng)付股利 dividend payable2193 應(yīng)付董監(jiān)事酬勞 pensation payable to directors and supervisors226 預(yù)收款項(xiàng)advance receipts2262 預(yù)收收入 revenue received in advance227 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 longterm liabilities current portion2272 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款 longterm loans payable current portion2277 一年或一營(yíng)業(yè)周期內(nèi)到期