（中文科目是老的叫法）現(xiàn)金 Cash in hand銀行存款 Cash in bank其他貨幣資金-外埠存款Other monetary assets - cash in other cities其他貨幣資金-銀行本票 Other 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短期投資跌價準(zhǔn)備 Provision for short-term investment長期股權(quán)投資-股票投資 Long term equity investment - stocks長期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others長期債券投資-債券投資 Long term securities investemnt - bonds長期債券投資-其他債權(quán)投資 Long term securities investment - others長期投資減值準(zhǔn)備 Provision for long-term 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其他流動資產(chǎn) Other current assets物資采購 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 Self-manufactured goods庫存商品 Finished goods商品進銷差價 Difference between purchase & sales of commodities委托加工物資 Consigned processiong material委托代銷商品 Consignment-out受托代銷商品 Consignment-in分期收款發(fā)出商品 Goods on instalment sales存貨跌價準(zhǔn)備 Provision for obsolete stocks待攤費用 Prepaid expenses待處理流動資產(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)-運輸設(shè)備 Fixed assets - Automobiles累計折舊 Accumulated depreciation固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets工程物資-專用材料 Project material - specific materials工程物資-專用設(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無形資產(chǎn)-專利權(quán) Intangible assets - patent無形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how無形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights無形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights無形資產(chǎn)-商譽 Intangible assets - goodwill無形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets長期待攤費用 Deferred assets未確認(rèn)融資費用 Unrecognized finance fees其他長期資產(chǎn) Other long term assets遞延稅款借項 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代銷商品款 Consignment-in 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)價值 Donated assets預(yù)計負(fù)債 Accrued liabilities應(yīng)付短期債券 Short-term debentures payable其他流動負(fù)債 Other current liabilities預(yù)提費用 Accrued expenses應(yīng)付工資 Payroll payable應(yīng)付福利費 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)到期長期借款 Long term loans due within one year一年內(nèi)到期長期應(yīng)付款 Long term payable due within one year長期借款 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 Bond payable - Excess應(yīng)付債券-債券折價 Bond payable - Discount應(yīng)付債券-應(yīng)計利息 Bond payable - Accrued interest長期應(yīng)付款 Long term payable專項應(yīng)付款 Specific payable其他長期負(fù)債 Other long term liabilities應(yīng)交稅金-所得稅 Tax payable - income tax應(yīng)交稅金-增值稅 Tax payable - VAT應(yīng)交稅金-營業(yè)稅 Tax payable - business tax應(yīng)交稅金-消費稅 Tax payable - consumable tax應(yīng)交稅金-其他 Tax payable - others遞延稅款貸項 Deferred taxation credit股本 Share capital已歸還投資 Investment returned利潤分配-其他轉(zhuǎn)入 Profit appropriation - other transfer in利潤分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve利潤分配-提取儲備基金 Profit appropriation - reserve fund利潤分配-提取企業(yè)發(fā)展基金 Profit appropriation - enterprise development fund利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund利潤分配-利潤歸還投資 Profit appropriation - return investment by profit利潤分配-應(yīng)付優(yōu)先股股利 Profit appropriation - preference shares dividends利潤分配-提取任意盈余公積 Profit appropriation - other surplus reserve利潤分配-應(yīng)付普通股股利 Profit appropriation - ordinary shares dividends利潤分配-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 Retained earnings, beginning of the year資本公積-股本溢價 Capital surplus - share premium資本公積-接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Capital surplus - donation reserve資本公積-接受現(xiàn)金捐贈 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-利潤歸還投資 Surplus reserve - reture investment by investment主營業(yè)務(wù)收入 Sales主營業(yè)務(wù)成本 Cost of sales主營業(yè)務(wù)稅金及附加 Sales tax營業(yè)費用 Operating expenses管理費用 General and administrative expenses財務(wù)費用 Financial expenses投資收益 Investment income其他業(yè)務(wù)收入 Other operating income營業(yè)外收入 Non-operating income補貼收入 Subsidy income其他業(yè)務(wù)支出 Other operating expenses營業(yè)外支出 Non-operating expenses所得稅 Income tax一、資產(chǎn)類 assets現(xiàn)金 cash on hand銀行存款 cash in bank其他貨幣資金 other cash and cash equivalent短期投資 short-term investment短期投資跌價準(zhǔn)備 short-term investments falling price reserve應(yīng)收票據(jù) notes receivable應(yīng)收股利 dividend receivable應(yīng)收利息 interest receivable應(yīng)收帳款 accounts receivable壞帳準(zhǔn)備 bad debt reserve預(yù)付帳款 advance money應(yīng)收補貼款 cover deficit receivable from state subsidize其他應(yīng)收款 other notes receivable在途物資 materials in transit原材料 raw materials包裝物 wrappage低值易耗品 low-value consumption goods庫存商品 finished goods委托加工物資 work in process-outsourced委托代銷商品 trust to and sell the goods on a commission basis受托代銷商品 commissioned and sell the goods on a commission basis存貨跌價準(zhǔn)備 inventory falling price reserve分期收款發(fā)出商品 collect money and send out the goods by stages待攤費用 deferred and prepaid expenses長期股權(quán)投資 long-term investment on stocks長期債權(quán)投資 long-term investment on bonds長期投資減值準(zhǔn)備 long-term investment depreciation reserve固定資產(chǎn) fixed assets累計折舊 accumulated depreciation工程物資 project goods and material在建工程 project under construction固定資產(chǎn)清理 fixed assets disposal無形資產(chǎn) intangible assets開辦費 organization/preliminary expenses長期待攤費用 long-term deferred and prepaid expenses待處理財產(chǎn)損溢 wait deal assets loss or income二、負(fù)債類 debts短期借款 short-term loan應(yīng)付票據(jù) notes payable應(yīng)付帳款 accounts payable預(yù)收帳款 advance payment代銷商品款 consignor payable應(yīng)付工資 accrued payroll應(yīng)付福利費 accrued welfarism應(yīng)付股利 dividends payable應(yīng)交稅金 tax payable其他應(yīng)交款 accrued other payments其他應(yīng)付款 other payable預(yù)提費用 drawing expenses in advance長期借款 long-term loan應(yīng)付債券 debenture payable長期應(yīng)付款 long-term payable遞延稅款 deferred tax住房周轉(zhuǎn)金 revolving fund of house三、所有者權(quán)益 owners equity股本 paid-up stock資本公積 capital reserve盈余公積 surplus reserve本年利潤 current year profit利潤分配 profit distribution四、成本類 cost生產(chǎn)成本 cost of manufacture制造費用 manufacturing overhead五、損益類 profit and loss （p/l）主營業(yè)務(wù)收入 prime operating revenue其他業(yè)務(wù)收入 other operating revenue折扣與折讓 discount and allowance投資收益 investment income補貼收入 subsidize revenue營業(yè)外收入 non-operating income主營業(yè)務(wù)成本 operating cost主營業(yè)務(wù)稅金及附加 tax and associate charge其他業(yè)務(wù)支出 other operating expenses存貨跌價損失 inventory falling price loss營業(yè)費用 operating expenses管理費用 general and administrative expenses財務(wù)費用 financial expenses營業(yè)外支出 non-operating expenditure所得稅 income tax以前年度損益調(diào)整 adjusted p/l for prior year企業(yè)會計準(zhǔn)則目錄Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 企業(yè)會計準(zhǔn)則－－－－－－－－-基本準(zhǔn)則（Accounting Standard for Business Enterprises - Basic Standard）2. 企業(yè)會計準(zhǔn)則第1 號－－－－－－－－-存貨（Accounting Standard for Business Enterprises No. 1 - Inventories）3. 企業(yè)會計準(zhǔn)則第2 號－－－－－－－－-長期股權(quán)投資（Accounting Standard for Business Enterprises No. 2 - Long-term equity investments）4. 企業(yè)會計準(zhǔn)則第3 號－－－－－－－－-投資性房地產(chǎn)（Accounting Standard for Business Enterprises No. 3 - Investment properties）5. 企業(yè)會計準(zhǔn)則第4 號－－－－－－－－-固定資產(chǎn)（Accounting Standard for Business Enterprises No. 4 - Fixed assets）6. 企業(yè)會計準(zhǔn)則第5 號－－－－－－－－-生物資產(chǎn)（Accounting Standard for Business Enterprises No. 5 - Biological assets）7. 企業(yè)會計準(zhǔn)則第6 號－－－－－－－－-無形資產(chǎn)（Accounting Standard for Business Enterprises No. 6 - Intangible assets）8. 企業(yè)會計準(zhǔn)則第7 號－－－－－－－－-非貨幣性資產(chǎn):）（Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets）9. 企業(yè)會計準(zhǔn)則第8 號－－－－－－－－-資產(chǎn)減值（Accounting Standard for Business Enterprises No. 8 - Impairment of assets）10. 企業(yè)會計準(zhǔn)則第9 號－－－－－－－－-職工薪酬（Accounting Standard for Business Enterprises No. 9 – Employee compensation ）11. 企業(yè)會計準(zhǔn)則第10 號－－－－－－－－企業(yè)年金基金（Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund）12. 企業(yè)會計準(zhǔn)則第11 號－－－－－－－－股份支付（Accounting Standard for Business Enterprises No. 11 - Share-based payment）13. 企業(yè)會計準(zhǔn)則第12 號－－－－－－－－債務(wù)重組（Accounting Standard for Business Enterprises No. 12 - Debt restructurings）14. 企業(yè)會計準(zhǔn)則第13 號－－－－－－－－或有事項（Accounting Standard for Business Enterprises No. 13 - Contingencies）15. 企業(yè)會計準(zhǔn)則第14 號－－－－－－－－收入（Accounting Standard for Business Enterprises No. 14 - Revenue）16. 企業(yè)會計準(zhǔn)則第15 號－－－－－－－－建造合同（Accounting Standard for Business Enterprises No. 15 - Construction contracts）17. 企業(yè)會計準(zhǔn)則第16 號－－－－－－－－政府補助（Accounting Standard for Business Enterprises No. 16 - Government grants）18. 企業(yè)會計準(zhǔn)則第17 號－－－－－－－－借款費用（Accounting Standard for Business Enterprises No. 17 - Borrowing costs）19. 企業(yè)會計準(zhǔn)則第18 號－－－－－－－－所得稅（Accounting Standard for Business Enterprises No. 18 - Income taxes）20. 企業(yè)會計準(zhǔn)則第19 號－－－－－－－－外幣折算（Accounting Standard for Business Enterprises No. 19 - Foreign currency translation）21. 企業(yè)會計準(zhǔn)則第20 號－－－－－－－－企業(yè)合并（Accounting Standard for Business Enterprises No. 20 - Business Combinations）22. 企業(yè)會計準(zhǔn)則第21 號－－－－－－－－租賃（Accounting Standard for Business Enterprises No. 21 - Leases）23. 企業(yè)會計準(zhǔn)則第22 號－－－－－－－－金融工具確認(rèn)和計量（Accounting Standard for Business Enterprises No. 22 - Recognition and measurement offinancial instruments）24. 企業(yè)會計準(zhǔn)則第23 號－－－－－－－－金融資產(chǎn)轉(zhuǎn)移（Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets）25. 企業(yè)會計準(zhǔn)則第24 號－－－－－－－－套期保值（Accounting Standard for Business Enterprises No. 24 - Hedging）26. 企業(yè)會計準(zhǔn)則第25 號－－－－－－－－原保險合同（Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts）27. 企業(yè)會計準(zhǔn)則第26 號－－－－－－－－再保險合同（Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts）28. 企業(yè)會計準(zhǔn)則第27 號－－－－－－－－石油天然氣開采（Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum andnatural gas）29. 企業(yè)會計準(zhǔn)則第28 號－－－－－－－－會計政策、會計估計變更和差錯更正（Accounting Standard for Business Enterprises No. 28 - Changes in accounting policiesand estimates? and correction of errors）30. 企業(yè)會計準(zhǔn)則第29 號－－－－－－－－資產(chǎn)負(fù)債表日后事項（Accounting Standard for Business Enterprises No. 29 - Events occurring after thebalance sheet date）31. 企業(yè)會計準(zhǔn)則第30 號－－－－－－－－財務(wù)報表列報（Accounting Standard for Business Enterprises No. 30 - Presentation of financialstatements）32. 企業(yè)會計準(zhǔn)則第31 號－－－－－－－－現(xiàn)金流量表（Accounting Standard for Business Enterprises No. 31 - Cash flow statements）33. 企業(yè)會計準(zhǔn)則第32 號－－－－－－－－中期財務(wù)報告（Accounting Standard for Business Enterprises No. 32 - Interim financial reporting）34. 企業(yè)會計準(zhǔn)則第33 號－－－－－－－－合并財務(wù)報表（Accounting Standard for Business Enterprises No. 33 - Consolidated financialstatements）35. 企業(yè)會計準(zhǔn)則第34 號－－－－－－－－每股收益（Accounting Standard for Business Enterprises No. 34 - Earnings per share）36. 企業(yè)會計準(zhǔn)則第35 號－－－－－－－－分部報告（Accounting Standard for Business Enterprises No. 35 - Segment reporting）37. 企業(yè)會計準(zhǔn)則第36 號－－－－－－－－關(guān)聯(lián)方披露（Accounting Standard for Business Enterprises No. 36 - Related party disclosure）38. 企業(yè)會計準(zhǔn)則第37 號－－－－－－－－金融工具列報（Accounting Standard for Business Enterprises No. 37 - Presentation of financialinstruments）39. 企業(yè)會計準(zhǔn)則第38 號－－－－－－－－首次執(zhí)行企業(yè)會計準(zhǔn)則（Accounting Standard for Business Enterprises No. 38 - First time adoption ofAccounting Standards for Business Enterprises）