香港会计科目中英文对照

会计科目中英文对照表现金Cash in hand银行存款Cash in bank其他货币资金—外埠存款Other monetary assets - cash in other cities其他货币资金—银行本票Other monetary assets - cashier‘s check其他货币资金-银行汇票Other monetary assets - bank draft其他货币资金—信用卡Other monetary assets — credit cards其他货币资金-信用证保证金Other monetary assets — L/C deposit其他货币资金-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 — funds短期投资-其他投资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-其他股权投资Long term equity investment — others长期债券投资—债券投资Long term securities investemnt - bonds长期债券投资-其他债权投资Long term securities investment — others 长期投资减值准备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其他应收款Other debtors坏帐准备—其他应收款Provision for doubtful debts — other debtors其他流动资产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 consumbles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 processiong material委托代销商品Consignment—out受托代销商品Consignment—in分期收款发出商品Goods on instalment 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Consignment 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Project 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Disposal 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Deferred assets未确认融资费用Unrecognized finance fees其他长期资产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Adanvances from customers代销商品款Consignment—in payables其他应交款Other payable to government其他应付款Other creditors应付股利Proposed dividends待转资产价值Donated assets预计负债Accrued liabilities应付短期债券Short-term debentures payable其他流动负债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 - guaranteed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Specific payable其他长期负债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-其他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-其他转入Profit 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Profit 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—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 - investment 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—其他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 welfare 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 — reture 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Financial expenses投资收益Investment income其他业务收入Other operating income营业外收入Non-operating income补贴收入Subsidy income其他业务支出Other operating expenses营业外支出Non—operating expenses所得税Income tax。

会计科目的中英文对照1. 资产类(Accounts on Assets)1.1 流动资产(Current Assets)•现金(Cash)•应收账款(Accounts Receivable) •存货(Inventories)•预付款项(Prepayments)1.2 非流动资产(Non-current Assets)•不动产、厂房及设备(Real Estate, Plants and Equipment)•无形资产(Intangible Assets)•长期投资(Long-term Investments)•长期应收账款(Long-term Receivables) 2. 负债类(Accounts on Liabilities)2.1 流动负债(Current Liabilities)•应付账款(Accounts Payable)•短期借款(Short-term Loans)•预收账款(Unearned Revenues)2.2 非流动负债(Non-current Liabilities)•长期借款(Long-term Loans)•长期应付账款(Long-term Payables) •递延收益(Deferred Revenue)3. 股东权益类(Accounts on Equity)3.1 股本(Share Capital)•普通股(Ordinary Shares)•优先股(Preferred Shares)3.2 资本公积(Capital Reserves)•资本公积金(Capital Surplus)3.3 盈余公积(Retned Earnings)•盈余公积金(Retned Surplus)4. 成本类(Accounts on Expenses)4.1 经营成本(Operating Costs)•原材料成本(Raw Materials Costs)•营销费用(Marketing Expenses)•人力资源成本(Human Resources Costs)4.2 财务成本(Financial Costs)•利息支出(Interest Expenses) •贷款费用(Loan Charges)•银行手续费(Bank Fees)5. 收益类(Accounts on Revenues) 5.1 营业收入(Operating Revenues)•销售收入(Sales Revenues)•租金收入(Rental Incomes)•委托代理收入(Agency Fees)5.2 其他收入(Other Incomes)•投资收益(Investment Incomes)•赞助收入(Sponsorship Revenues)•权益转让收益(Equity Transfer Gns)以上是会计科目的中英文对照表。

⾹港会计科⽬中英⽂对照Beginning Balance 期初余额Beginning Balancesales income 销售收益sales income,USD:purchase cost 进货成本purchase cost,USD:bank charges 银⾏⼿续费bank charges,USD:interest income 利息收益interest income,USD:本期Current Period Changedirector's c/a 董事期初Beginning Balancebank interest 银⾏利息director's c/a,USD:Payment ,CNY:sales income,GBP:purchase cost,CNY:purchase cost,GBP:bank charges,CNY:bank charges,GBP:interest income,CNY:interest income,GBP:sales income,CNY:Current Period Change director's c/a,CNY:Beginning Balance Current Period ChangeBeginning Balancesales income,JPY:sales income,AUD:purchase cost,JPY:purchase cost,AUD:bank charges,JPY:bank charges,AUD:interest income,JPY:interest income,AUD:Current Period Change bank interest,USD: 银⾏利息Beginning Balance Current Period ChangeBeginning Balance运输公司⾦额互转transportation income,USD:transfer from HKD SA to HKD CA transportation fee,USD:transfer from HKD CA to HKD SA bank charges,USD:interest income,USD:transfer from USD to HKD,USD: transportation income transfer from HKD to USD,USD: transportation feetransfer from EUR to HKD,EUR: transportation income,AUD:transfer from HKD to EUR ,EUR: transportation cost,AUD: transfer from CNY to HKD,CNY: transportation income,JPY:transfer from HKD to CNY,CNY: transportation fee,JPY: transfer from EUR to USD,USD: transportation income,EUR:transfer from USD to EUR,USD: transportation fee,EUR: transfer from CNY to USD,USD: transportation income,CNY:transfer from USD to CNY,CNY: transportation fee,CNY:transfer from USD to CNY,USD:transfer from USD SA to USD CA,USD:transfer from USD CA to USD SA,USD:transfer from GBP to HKD,GBP:transfer from HKD to GBP,GBP:transfer from GBP to USD,GBP:transfer from USD to GBP,GBP:transfer from USD to CAD,USD:transfer from USD to CAD,CAD:transfer from USD SA to USD Time depositstransfer from USD to JPYtransfer from JPY to USDtransfer from JPY to HKD,JPY:各项费⽤transfer from CMB to HSBC,USD:不同银⾏之间的互转Fiscal Year End Balance 年结transfer from 富邦 to 汇丰,USD:Investment income,HKD: 投资收益survey income,EUR: 调整收⼊other income 其他收益commission cost,USD: 佣⾦成本processing charges 加⼯费Commission income 佣⾦收⼊administrative fee 管理费Cost of sales 销售成本design fee,USD: 设计费sundry income,USD: 杂费other income 其他收⼊pay for tax expenses 交得利税profit tax 交利得税LOAN PAYMENT,USD: 偿还贷款purchase return,USD: 之前是采购，后因合同数量等原因⽽退回的款项给我们LOAN,USD:借贷款sales return,USD: 之前是销售，后因合同数量等原因⽽退回的款项给客户bank interest,USD: 贷款利息Mandatory Provident Fund (强基⾦)（MPF）Payment 付款（这些⼀般是在合起来交社保的时候⽤到：社保，公积⾦，⼯资，服务费）Payment,CNY:Sundry expenses,USD:certification fee,CNY: 认证费Office supplies,USD:service fee,USD:consulting fee,USD: 咨询费sample expense 样品费Annual return 周年申报表费⽤Investment loss/income 投资损失/收⼊以后⾹港公司做账出现向别的公司借款的，会计科⽬使⽤“loan from third party Beginning Balance Beginning Balancesales income,EUR:sales income,CAD:purchase cost,EUR:purchase cost,CAD:bank charges,EUR:bank charges,CAD:bank interest,EUR:bank interest,CAD:interest income,EUR:interest income,CAD:Current Period Change Current Period Change Beginning Balance Beginning Balance director's c/a,EUR:sales income,HKD:sales income,SGD:purchase cost,HKD:purchase cost,SGD:bank charges,HKD:bank charges,SGD:interest income,HKD:interest income,SGD:Current Period Change Current Period Change Beginning Balance Beginning Balance 服务公司收⼊/成本代收代付service income,GBP:temporary accountcost of service,GBP:temporary account,USD:temporary account,GBP: service income for temporary account,CNY:cost of service for temporary account,EUR:service income,USD:cost of service,USD:service income,EUR:cost of service,EUR:service cost,USD:service costservice fee 服务费transfer from CNY to HKD,CNY:transfer from CNY to EUR,CNY:transfer from USD to AUD,USD:transfer from AUD to USD,USD:transfer from HKD SA to HKD Time deposits 不同银⾏之间的互转是采购，后因合同数量等原因⽽退回的款项给我们是销售，后因合同数量等原因⽽退回的款项给客户。

香港会计报表2011-04-04 14:41:02| 分类：会计知识| 标签：|字号大中小订阅香港会计报表1.Balance Sheets 1.资产负债表英文中文Non-Current Assets 非流动资产Property, plant and equipment 物业, 厂房及设备Investment properties 投资物业Intangible assets 无形资产Property held for development 待发展物业Investment in subsidiaries 投资子公司Interests in jointly controlled entities 投资合营公司Interests in associate 投资联营公司Investment in securities (non current assets) 证券投资Deferred taxation 递延税项资产Sub-total 小計Current Assets 非流动资产Inventories of properties 物业存货Other inventories 其它存货Debtors, deposits and prepayments 应收贸易及其它应收款Amount due from holding company 应收控股公司Amount due from fellow subsidiary 应收联属公司Amounts due from subsidiaries 应收子公司Amounts due from JCE / associates 应收合营公司/ 联营公司Amounts due from related companies 应收关连公司Amounts due from minority shareholders 应收少股东Amount due from shareholders 應收股東款Investments in securities (current assets) 证券投资Prepaid tax 预付税款Bank deposits, pledged 银行存款(抵押) Bank balances, deposits and cash 银行结余及现金Sub-total 流动资产小計Current Liabilities 流动负债Trade and other payables 应付贸易及其它应收款Sales deposits received 销售定金Amounts due to subsidiaries 应付子公司Amounts due to immediate holding 应付控股公司Amounts due to fellow subsidiaries 应付联属公司Amount due to JCE/associates 应付合营公司/ 联营公司Amounts due to related companies 应付关连公司Amount due to shareholders 应付股东款Amount due to minority shareholders 应付少股东Bank borrowings, due within one year 银行借款(一年内) Other borrowings, due within one year 其它借款(一年内) Income tax payable 应付所得税Sub-total 小計Capital and Reserves 资本及储备Paid-up capital 资本Retained earnings b/f 年初未分配利润This year's profit 本年度纯利Dividend 股息Reserve appropriation 利润分配-提取储备基金Statutory reserve 法定储备Capital reserves 资本公积-股权投资准备Property revaluation reserve 投资物业重估储备Sub-total 所有者权益小計Minority interests 少股东权益Non-Current Liabilities 非流动负债Bank borrowings, due after one year 银行借款(一年以上) Other borrowings, due after one year 其它借款(一年以上) Long term payables 长期应付款Deferred taxation 递延税款Sub-total 小計2.INCOME STATEMENT 2.损益表英文中文Turnover 营业收入Business Tax 主营业务税金及附加Cost of sales 营业成本经营毛利Gross MarginOther operating income 其它业务收入Interest Income 利息收入Gain from investment in securites 投资收益Change in fair value of investment properties 投资物业公平价值之溢利Other operating expenses 其它业务支出Selling expenses 营业费用Administrative expenses 管理费用Provision on investment in securities 持有作买卖之投资公平价值之溢利Finance costs 财务费用Share of results of jointly controlled entities 应占合营公司业绩Taxation 税项Minority interests 少股东损益This year's (profit) loss 本年度利纯3.CASH-FLOWSTATEMENT 3.现金流量表英文中文Operating activities: 经营活动Profit before tax 稅前經營溢利Adjustment:- 調整:- Share of result of jointly controlled entities 应占共同控制公司业绩Depreciation 折舊Allowance for doubtful debts （补贴拨回），呆坏帐补贴Change in fair value of investment properties 投资物业公平价值之溢利Change in fair value of investments held for trading 持有作买卖之投资之公平价值溢利interest received 利息收入Finance costs 财务费用Impairment loss on goodwill of JCE 共同控制公司之商誉减值损失Impairment loss on goodwill arising on acquisition of 增持予附属公司之权益导致商誉减值损失additional interest in subsidiaries 出售物业、厂房及设备之亏损（收益）Loss on disposal of PPE 持有作买卖之投资之亏损（收益）Gain on disposal of jointly controlled entities 出售一间共同控制公司之收益Write-back of trade payables 应付贸易账款拨回未計流動資金變動前之經營業務及現金流量Increase in inventories of properties 物业存货之减少（增加）Increase in other inventories 其它存货之减少（增加）Increase in trade and other receivables 应收贸易及其它款项之增加Increase in investments held for trading 持有作买卖之投资的减少（增加）Increase in trade and other payables 应付贸易及其它账款之增加（减少）Increase in sales deposits received 销售定金之增加（减少）Cash generated from operation 經營業務產生之現金Dividend received 已收股息Tax paid- income tax 已付所得稅Tax paid- land value added tax 已付土地增值稅Refund of tax 所得稅退回Net cash inflow generated from operation 經營業務之現金流量淨額投资业务Interest received 利息收入Purchase of property, plant and equipment 购置物业，厂房及设备Proceeds from disposal of property, plant and equipment 出售物业，厂房及设备之收入附属公司收购[size=+0] Acquisition of additional interest in sub 增持予附属公司之权益Net cash from disposal of a subsidiary 出售一间附属公司之净现金收入[size=+0]Cash received on disposal of a JCE 出售一间共同控制公司之实收现金Dividend received from a JCE 收到一间共同控制公司的股息Repayment from related companies 来自关联公司的（预付款）还款Advances to JCE 向共同控制公司支付的预付款Capital contributions to JCE 向共同控制公司出资Net cash from investing activities 源自投资之现金净值Financing activities 融資業務Capital contribution from minority shareholders 小股东投入资本Decrease in amounts due to related companies 应付关联公司款额之减少Increase in amounts due to shareholders 应付股东款项之增加Increase in amounts due to JCE 应付共同控制公司款项之增加（减少）New bank loans raised 新筹集银行贷款Repayment of bank loans 偿还银行贷款Repayment of other borrowings 偿还其它借款Interest paid 已付股息Dividend paid 已付利息Net cash from financing activities 融資業務小计Net increase/ (decrease) in cash & cash equivalent 現金及等同現金項目之變動Net increase/ (decrease) in cash & cash equivalents 現金及等同現金項目之變動Cash & cash equivalent at 1 January 現金及等同現金項目承上年度Cash & cash equivalent at 30 November 結轉現金及等同現金項目Analysis of the balance of cash and cash equivalents 現金及等同現金項目的分析Bank balances and cash 銀行結存及現金/sycc1/kjcs/200804/58.html会计科目中英对照表1001 现金Cash on hand1002 银行存款Cash in bank1009 其他货币资金Other monetary fund100901 外埠存款Deposit in other cities100902 银行本票Cashier's cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用保证金Deposit to creditor100906 存出投资款Cash in investing account1101 短期投资Short-term investments110101 股票Short-term stock investments 110102 债券Short-term bond investments 110203 基金Short-term fund investments 110110 其他Other short-term investments1102 短期投资跌价准备Provision for loss on decline in value of short-term investments1111 应收票据Notes receivable1121 应收股利Dividends receivable1131 应收账款Accounts receivable1133 其他应收款Other receivable1141 坏账准备Provision for bad debts1151 预付账款Advance to suppliers1161 应收补贴款Subsidy receivable1201 物资采购Materials purchased1211 原材料Raw materials1221 包装物Containers1231 低值易耗品Low cost and short lived articles1232 材料成本差异Cost variances of material1241 自制半成品Semi-finished products1243 库存商品Merchandise inventory1244 商品进销差价Margin between selling and purchasing price on merchandise 1251 委托加工物资Material on consignment for further processing1261 委托代销商品Goods on consignment- out1271 受托代销商品Goods on consignment-in1281 存货跌价准备Provision for impairment of inventories1291 分期收款发出商品Goods on installment sales1301 待摊费用Prepaid expense1401 长期股权投资Long-term equity investments 140101 股票投资Long-term stock investments 140102 其他股权投资Other long-term equity investments 1402 长期债权投资Long-term debt investments 140201 债券投资Long-term bond investments 140202 其他债权投资Other long-term debt investments1421 长期投资减值准备Provision for impairment of long-term investments1431 委托贷款Entrusted loan143101 本金Principal of entrusted loan 143102 利息Interest of entrusted loan 143103 减值准备Provision for impairment of entrusted loan 1501 固定资产Fixed assets-cost1502 累计折旧Accumulated depreciation1505 固定资产减值准备Provision for impairment of fixed assets1601 工程物资Construction material 160101 专用材料Specific purpose materials 160102 专用设备Specific purpose equipments 160103 预付大型设备款Prepayments for major equipments160104 为生产准备的工具及器具Tools and instruments prepared for production1603 在建工程Construction in process1605 在建工程减值准备Provision for impairment of construction in process1701 固定资产清理Disposal of fixed assets1801 无形资产Intangible assets1815 未确认融资费用Unrecognized financing charges 1901 长期待摊费用Long-term deferred expenses 1911 待处理财产损溢Profit & loss of assets pending disposal191101 待处理流动资产损溢Profit & loss of current-assets pending disposal191102 待处理固定资产损溢Profit & loss of fixed assets pending disposal2101 短期借款Short-term loans2111 应付票据Notes payable2121 应付账款Accounts payable 2131 预收账款Advance from customers 2141 代销商品款Accounts of consigned goods 2151 应付工资Wages payable2153 应付福利费Welfare payable 2161 应付股利Dividends payable 2171 应交税金Taxes payable 217101 应交增值税Value added tax payable 21710101 进项税额Input VAT 21710102 已交税金Payment of VAT 21710103 转出未交增值税Outgoing of unpaid VAT 21710104 减免税款VAT relief 21710105 销项税额Output VAT 21710106 出口退税Refund of VAT for export 21710107 进项税额转出Outgoing of input VAT21710108 出口抵减内销产品应纳税额Merchandise VAT from expert to domestic sale21710109 转出多交增值税Outgoing of over-paid VAT 217102 未交增值税Unpaid VAT217103 应交营业税Business tax payable 217104 应交消费税Consumer tax payable 217105 应交资源税Tax on natural resources payable 217106 应交所得税Income tax payable 217107 应交土地增值税Land appreciation tax payable217108 应交城市维护建设税Urban maintenance and construction tax payable217109 应交房产税Real estate tax payable 217110 应交土地使用税Land use tax payable 217111 应交车船使用税Vehicle and vessel usage tax payable 217112 应交个人所得税Personal income tax payable 2176 其他应交款Other fund payable2181 其他应付款Other payables2191 预提费用Accrued expenses2201 待转资产价值Pending transfer value of assets 2211 预计负债Estimable liabilities2301 长期借款Long-term loans2311 应付债券Bonds payable231101 债券面值Par value of bond231102 债券溢价Bond premium231103 债券折价Bond discount231104 应计利息Accrued bond interest2321 长期应付款Long-term payable2331 专项应付款Specific account payable2341 递延税款Deferred tax3101 实收资本(或股本）Paid-in capital（or share capital)3103 已归还投资Retired capital 3111 资本公积Capital reserve311101 资本（或股本）溢价Capital (or share capital) premium311102 接受捐赠非现金资产准备Restricted capital reserve of non-cash assets donation received311103 接受现金捐赠Reserve of cash donation received 311104 股权投资准备Restricted capital reserve of equity investments 311105 拨款转入Government grants received311106 外币资本折算差额Foreign currency capital conversion difference311107 其他资本公积Other capital reserve 3121 盈余公积Surplus reserve 312101 法定盈余公积Statutory surplus reserve 312102 任意盈余公积Discretionary earning surplus 312103 法定公益金Statutory public welfare fund 312104 储备基金Reserve fund 312105 企业发展基金Enterprise development fund 312106 利润归还投资Profit return for investment 3131 本年利润Profit & loss summary 3141 利润分配Distribution profit 314101 其他转入Other adjustments314102 提取法定盈余公积金Extract for statutory surplus reserve314103 提取法定公益金Extract for statutory public welfare fund 314104 提取储备基金Extract for reserve fund314105 提取企业发展基金Extract for enterprise development fund314106 提取职工奖励及福利基金Extract for staff bonus and welfare fund314107 利润归还投资Profit return of capital invested 314108 应付优先股股利Preference share dividend payable314109 提取任意盈余公积Extract for discretionary earning surplus314110 应付普通股股利Ordinary share dividend payable314111转作资本（或股本）的普通股股利Ordinary share dividend transfer to capital (or share)314115 未分配利润Undistributed profit 4101 生产成本Cost of production410101 基本生产成本Basic production cost 410102 辅助生产成本Auxiliary production cost 4105 制造费用Manufacturing overheads 4107 劳务成本Labor cost5101 主营业务收入Sales revenue5102 其他业务收入Revenues from other operations 5201 投资收益Investment income5203 补贴收入Subsidy income5301 营业外收入Non-operating profit 5401 主营业务成本Cost of sales5402 主营业务税金及附加Sales tax5405 其他业务支出Cost of other operations5501 营业费用Operating expenses5502 管理费用General and administrative expenses 5503 财务费用Financial expenses5601 营业外支出Non-operating expenses5701 所得税Income tax5801 以前年度损益调整Prior period profit & loss adjustment。

100101 人民币(￥)100102 美元（dollar）100103 港币（Hongkong dollar）100201 活期存款（currrent deposit）1002010110020102 银存－活期－农行10020103 银存－活期－中行10020104 银存－活期－兴业10020105 银存－活期－交通10020106 银存－活期－深发10020107 银存－活期－浦发100202 定期存款（fixed deposit）10020201 银存－定期－工行10020202 银存－定期－农行10020203 银存－定期－中行10020204 银存－定期－兴业10020205 银存－定期－交通10020206 银存－定期－深发10020207 银存－定期－浦发1009 其他货币资金other cash100901 外埠存款100902 银行汇票bank draft100903 信用卡存款credit card deposit100904 银行本票cashier's cheque100905 信用证保证金100906 委托存款consigned deposit1101 短期投资（short－term investment）110101 股票（stock）110102 债券（bond）110103 基金（funds）110104 其他（others）1102 短投跌价准备（short－term investment impairment provision）110201 股票（stock）110202 债券（bond）110203 基金（funds）110204 其他（others）1111 应收票据（Notes receivable）11101 银行承兑（bank acceptance）11102 商业承兑（trade acceptance）1121 应收股利（dividends receivable）1122 应收利息（interest receivable）1131 应收账款1 集团内部单位inside group2 集团外部outside group9 其他others1133 其他应收款other receivables1 集团内部单位other receivables－inside2 集团外部other receivables－outside8 员工other receivables－employee9 其他other receivables－others1141 坏账准备provision for bad debt114101 应收帐款account receivable114102 其他应收款other receivables2131 预付账款Advanced to suppliers1 集团内部单位inside group2 集团外部outside group9 其他others1161 应收补贴款Subsidy receivable1192 备用金1201 物资采购materials purchasing1205 在途物资materials in transit1211 原材料raw materials121101 （4）修理备用件Spare parts for repair and maintenance 121102 （5）燃料Fuel1221 包装物Containers1231 低值易耗品low value articles123101 办公用低耗品low value articles for office123102 工具类低耗品1232 材料成本差异variance of material cost1235 产品成本差异variance of product cost1241 自制半成品semi-manufactured goods1243 库存商品Goods sold in stock1251 委托加工物资goods in outside processing1261 委托代销商品 consigned finished goods1271 受托代销商品good commissioned1281 存货跌价准备Provision for Inventory impairment01 原材料raw materials02 包装物Containers03 低值易耗品low value articles04 库存商品Goods sold in stock05 自制半成品Semi-finished goods06 委托加工Stores in outside processing07 委托代销good commissioned08 发出商品Goods sold09 分期收款发出商品Goods sold on installment1291 分期收款发出商品Goods sold on installment1292 发出商品Goods sold1301 待摊费用Prepaid expense01 低值易耗品low value articles02 预付保险prepaid insurance03 预付租金prepaid rent1401 长期股权投资Long-term equity investments01 股票投资stock investment01 投资成本cost of investment02 损益调整adjustment for income03 股权投资差额variance of investment04 股权投资准备provision for investment02 其他股权投资others01 投资成本cost of investment02 损益调整adjustment for income03 股权投资差额variance of investment04 股权投资准备provision for investment1402 长期债权投资Long-term debt investments01 债券投资bond investment01 面值book value02 溢价in excess of par03 折价discout04 利息interest02 其他债券投资other bond investent01 面值book value02 溢价in excess of par03 折价discout04 利息interest1421 长期投资减值准备Provision for long term investment impairment 01 长期股权投资Long-term equity investments01 股票投资stock investment02 其他股权投资other equity investments02 长期债权投资Long-term debt investments01 债券投资bond investment02 其他债券投资other bond investent1431 委托贷款consigned loan1501 固定资产fixed asset01 房屋及建筑物Buildings02 存储设施storage03 运输设备Transportion vehicles04 机器设备Machinery and equipment05 办公设备office equipment06 电子设备Electronics equipment07 仪器/仪表1502 累计折旧accumulated depreciation01 房屋及建筑物Buildings02 存储设备storage equipment03 运输设备Transportion vehicles04 机器设备Machinery and equipment05 办公设备office equipment06 电子设备Electronics equipment07 仪器/仪表1505 固定资产减值准备provision for fixed asset impairment1601 工程物资Coostruction supplies01 专用材料special materials02 专用设备specialequipment03 为生产准备的工具及器具facility prepared for production1603 在建工程construction work in process01 建筑工程Expenditure on construction work02 安装工程Expenditure on installations work03 在安装设备Payment to contractor in advance1605 在建工程减值准备Provision forconstruction work in process impairment01 建筑工程Expenditure on construction work02 安装工程Expenditure on installations work03 在安装设备Payment to contractor in advance1701 固定资产清理clearance of fixed asset（Fixed assets pending disposal）1801 无形资产intangible asset01 土地使用权Land occupancy right02 sap系统sap system03 计算机软件computer software1805 无形资产减值准备allowance for intangibel assets01 土地使用权usefruct for land02 sap系统sap system03 计算机软件computer software99 其他oterhs1815 未确认融资费用Uncertained finance expense1901 长期待摊费用Long-term prepaid assets1911 待处理财产损溢01 待处理流动资产损溢02 待处理固定资产损溢2101 短期借款short term load01 抵押借款loan in maotagae02 担保借款loan in assurance03 信用借款loan in credt2105 应付短期债券short term bond01 面值book value02 利息intrest1218 内部应付款internal accouts receivable2111 应付票据n0te payable211101 银行承兑bank acceptance211102 商业承兑trade acceptance2120 专项应付帐款special account payable2121 应付账款account payable1 集团内部单位inside2 集团外部outside2131 预收账款Accounts advanced from customers1 集团内部单位inside2 集团外部outside2141 代销商品款2151 应付工资Accrued payroll01 基本工资basic salary02 奖金bonuse03 补贴allowance04 加班费call-back pay99 其他others2153 应付福利费Welfare benefits payable01 提取部分02 福利人员及医药费03 职工困难99 其他2155 应付利息interest apybale2161 应付股利Dividends payable2171 应交税金Taxes payable217101 应交增值税value added tax payable21710101 进项税额VAT on purchase2171010101 税率17％2171010102 税率13％2171010103 税率7％2171010221710103 已交税金VAT paid21710104 减免税款VATreduced and exempted21710105 出口抵减内销产品应纳税额VAT payable on domestic sales offset against VAT on purchase for export sales21710106 转出未交增值税Transfer out overpaid VAT21710107 转出多交增值税Transfer out unpaid VAT21710108 出口退税VAT refund for exported goods21710109 进项税额转出Transfer out unpaid VAT21710110 销项税额VAT on sales01 非保税02 保税217102 未交增值税unpayed value added tax217103 应交营业税sale tax payable217104 应交所得税income tax payable217105 应交房产税Urbanrealestatetax payable217106 应交土地使用税217107 应交城建税217108 应交车船使用税Vehiclandvesselusagelicencepaltetax payable 217109 应交个人所得税personale income tax payable217110 应交印花税Stamp tax payable217111 进口关税Import customs duty payable2176 其他应交款01 教育经费education expense02 提围费2181 其他应付款other payables218101 工会经费trad union expense218102 代扣代缴01 代扣代缴公积金02 代扣代缴社保费03 代扣代缴个人所得税2191 预提费用Accrued expenses01 修理费repairment expense2201 待转资产价值2205 递延收益deferred income2211 预计负债Provisions for foreseeable liabilities2301 长期借款long term loan230101 抵押借款loan in maotagae23010101 本金book value23010102 利息interest230102 信用借款loan in credt23010201 本金book value23010202 利息interest230103 担保借款loan in assurance23010301 本金book value23010302 利息interest230104 其他others2311 应付债券bond payable2321 长期应付款Payables due after one year2331 专项应付款Govermment grants payable2341 递延税款Deferred tax2351 其他负债oterh debt3101 股本(实收资本）Registered capital01 中方投资Chinese investment01 小虎岛公司xiaohudao company02 外方投资Foreign investment01 泰山集团TITAN Group3103 已归还投资xiaohudao company01 中方投资Chinese investment01 XX公司Investments returned02 外方投资Foreign investment01 XX集团XX Group3111 资本公积Capital surplus01 资本（或股本）溢价capital in excess of par02 接受捐赠非现金资产准备donated non－cash assent03 接受现金捐赠donated cash04 股权投资准备provision for quity investment05 拨款转入transfer in99 其他资本公积others3121 盈余公积Surplus reserve01 法定盈余公积Statutory surplus reserve02 任意盈余公积Discretionary surplus reserve03 员工奖励及福利基金Staff and workers'bonus and salfare04 储备基金Reserve fund05 企业发展基金Enterprise expansion fund3131 本年利润current year profit（annual profit）3141 利润分配distributed profit01 未分配利润Undistributed profit02 计提法定盈余公积Statutory surplus reserve03 计提任意盈余公积Discretionary surplus reserve04 计提员工奖励及福利基金Staff and workers'bonus and salfare05 计提储备基金Reserve fund06 计提企业发展基金Enterprise expansion fund07 利润归还投资Profits capitalised on return of investment99 应付利润profit payable。