1、現金Cashinhand其他貨幣資金-外埠存款其他貨幣資金-銀行本票其他貨幣資金-銀行匯票銀行存款CashinbankOthermonetaryassets-cashinothercitiesOthermonetaryassets-cashierscheckOthermonetaryassets-bankdraft其他貨幣資金-信用卡Othermonetaryassets-creditcards其他貨幣資金-信用證保證金Othermonetaryassets-L/Cdeposit其他貨幣資金-存出投資款Othermonetaryassets-cashforinvestment短期投資-債券投資

2、短期投資-基金投資短期投資-其他投資短期投資跌價準備短期投資-股票投資Investments-Shortterm-stocksInvestments-Shortterm-bondsInvestments-Shortterm-fundsInvestments-Shortterm-othersProvisionforshort-terminvestment長期股權投資-股票投資Longtermequityinvestment-stocks長期股權投資-其他股權投資Longtermequityinvestment-others長期債券投資-債券投資Longtermsecuritiesinvestem

3、nt-bonds長期債券投資-其他債權投資Longtermsecuritiesinvestment-others長期投資減值準備Provisionforlong-terminvestment應收票據Notesreceivable應收股利Dividendsreceivable應收利息Interestreceivable應收帳款Tradedebtors壞帳準備-應收帳款Provisionfordoubtfuldebts-tradedebtors預付帳款Prepayment應收補貼款Allowancereceivable其他應收款Otherdebtors壞帳準備-其他應收款Provisionford

4、oubtfuldebts-otherdebtors其他流動資產Othercurrentassets物資采購Purchase原材料Rawmaterials包裝物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差異Materialcostdifference自制半成品Self-manufacturedgoods庫存商品Finishedgoods商品進銷差價Differencebetweenpurchase&salesofcommodities委托加工物資Consignedprocessiongmaterial委托代銷商品Consignment-out受

5、托代銷商品Consignment-in分期收款發出商品Goodsoninstalmentsales存貨跌價準備Provisionforobsoletestocks待攤費用Prepaidexpenses待處理流動資產損益UnsettledG/Loncurrentassets待處理固定資產損益UnsettledG/Lonfixedassets委托貸款-本金Consignmentloan-principle委托貸款-利息Consignmentloan-interest委托貸款-減值準備Consignmentloan-provision固定資產-房屋建筑物Fixedassets-Buildings固定

6、資產-機器設備Fixedassets-Plantandmachinery固定資產-電子設備、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures固定資產-運輸設備Fixedassets-Automobiles累計折舊Accumulateddepreciation固定資產減值準備Impairmentoffixedassets工程物資-專用材料Projectmaterial-specificmaterials工程物資-專用設備Projectmaterial-specificequipment工程物資-預付大型設備款Projectmate

7、rial-prepaidforequipment工程物資-為生產準備的工具及器具Projectmaterial-toolsandfacilitiesforproduction在建工程Constructioninprogress在建工程減值準備Impairmentofconstructioninprogress固定資產清理Disposaloffixedassets無形資產-專利權Intangibleassets-patent無形資產-非專利技術Intangibleassets-industrialpropertyandknow-how無形資產-商標權Intangibleassets-tradem

8、arkrights無形資產-土地使用權Intangibleassets-landuserights無形資產-商譽Intangibleassets-goodwill無形資產減值準備Impairmentofintangibleassets長期待攤費用Deferredassets未確認融資費用Unrecognizedfinancefees其他長期資產Otherlongtermassets遞延稅款借項Deferredassetsdebits應付票據Notespayable應付帳款Tradecreditors預收帳款Adanvancesfromcustomers代銷商品款Consignment-inpa

9、yables其他應交款Otherpayabletogovernment其他應付款Othercreditors應付股利Proposeddividends待轉資產價值Donatedassets預計負債Accruedliabilities應付短期債券Short-termdebenturespayable其他流動負債Othercurrentliabilities預提費用Accruedexpenses應付工資Payrollpayable短期借款 -抵押借款短期借款 -信用借款短期借款 -擔保借款一年內到期長期借款應付福利費WelfarepayableBankloans-Shortterm-pledged

10、Bankloans-Shortterm-creditBankloans-Shortterm-guaranteedLongtermloansduewithinoneyear一年內到期長期應付款Longtermpayableduewithinoneyear應付債券-債券面值應付債券-債券溢價應付債券-債券折價長期借款Bankloans-LongtermBondpayable-ParvalueBondpayable-ExcessBondpayable-Discount應付債券-應計利息Bondpayable-Accruedinterest長期應付款Longtermpayable專項應付款Specif

11、icpayable其他長期負債Otherlongtermliabilities應交稅金 -所得稅應交稅金 -增值稅應交稅金 -營業稅應交稅金 -消費稅Taxpayable-incometaxTaxpayable-VATTaxpayable-businesstaxTaxpayable-consumabletax應交稅金 -其他 Tax payable - others遞延稅款貸項Deferredtaxationcredit股本Sharecapital已歸還投資Investmentreturned利潤分配-其他轉入Profitappropriation-othertransferin利潤分配-提取

12、法定盈余公積Profitappropriation-statutorysurplusreserve利潤分配-提取法定公益金Profitappropriation-statutorywelfarereserve利潤分配-提取儲備基金Profitappropriation-reservefund利潤分配-提取企業發展基金Profitappropriation-enterprisedevelopmentfund利潤分配-提取職工獎勵及福利基金Profitappropriation-staffbonusandwelfarefund利潤分配-利潤歸還投資Profitappropriation-retur

13、ninvestmentbyprofit利潤分配-應付優先股股利Profitappropriation-preferencesharesdividends利潤分配-提取任意盈余公積Profitappropriation-othersurplusreserve利潤分配-應付普通股股利Profitappropriation-ordinarysharesdividends利潤分配-轉作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares期初未分配利潤Retainedearnings,beginningoftheyear

14、資本公積-股本溢價Capitalsurplus-sharepremium資本公積-接受捐贈非現金資產準備Capitalsurplus-donationreserve資本公積-接受現金捐贈Capitalsurplus-cashdonation資本公積-股權投資準備Capitalsurplus-investmentreserve資本公積-撥款轉入Capitalsurplus-subsidiary資本公積-外幣資本折算差額Capitalsurplus-foreigncurrencytranslation資本公積-其他Capitalsurplus-others盈余公積-法定盈余公積金Surplusre

15、serve-statutorysurplusreserve盈余公積-任意盈余公積金Surplusreserve-othersurplusreserve盈余公積-法定公益金Surplusreserve-statutorywelfarereserve盈余公積-儲備基金Surplusreserve-reservefund盈余公積-企業發展基金Surplusreserve-enterprisedevelopmentfund盈余公積-利潤歸還投資Surplusreserve-retureinvestmentbyinvestment主營業務收入Sales主營業務成本Costofsales主營業務稅金及附加

16、Salestax營業費用Operatingexpenses管理費用Generalandadministrativeexpenses財務費用Financialexpenses投資收益Investmentincome其他業務收入Otheroperatingincome營業外收入Non-operatingincome補貼收入Subsidyincome其他業務支出Otheroperatingexpenses營業外支出Non-operatingexpenses所得稅Incometax會計科目中英對照（全）1 資產assets1112流動資產currentassets111 現金及約當現金cashandc

17、ashequivalents1111庫存現金cashonhand1112零用金/周轉金pettycash/revolvingfunds1113銀行存款cashinbanks1116在途現金cashintransit1117約當現金cashequivalents1118其它現金及約當現金othercashandcashequivalents112 短期投資short-terminvestment1121短期投資-股票short-terminvestments-stock1122短期投資-短期票券short-terminvestments-short-termnotesandbills1123短期

18、投資-政府債券short-terminvestments-governmentbonds1124短期投資-受益憑證short-terminvestments-beneficiarycertificates1125短期投資-公司債short-terminvestments-corporatebonds1128短期投資-其它short-terminvestments-other1129備抵短期投資跌價損失allowanceforreductionofshort-terminvestmenttomarket113 應收票據notesreceivable1131應收票據notesreceivable1

19、132應收票據貼現discountednotesreceivable1137應收票據-關系人notesreceivable-relatedparties1138其它應收票據othernotesreceivable1139備抵呆帳應收票據allowanceforuncollec-tibleaccounts-notesreceivable114 應收帳款accountsreceivable1141應收帳款accountsreceivable1142應收分期帳款installmentaccountsreceivable1147應收帳款-關系人accountsreceivable-relatedpar

20、ties1149備抵呆帳應收帳款allowanceforuncollec-tibleaccounts-accountsreceivable118其它應收款otherreceivables1181應收出售遠匯款forwardexchangecontractreceivable1182應收遠匯款-外幣forwardexchangecontractreceivable-foreigncurrencies1183買賣遠匯折價discountonforwardex-changecontract1184應收收益earnedrevenuereceivable1185應收退稅款incometaxrefundr

21、eceivable1187其它應收款-關系人otherreceivables-relatedparties1188其它應收款-其它otherreceivables-other1189備抵呆帳-其它應收款allowanceforuncollec-tibleaccounts-otherreceivables121122存貨inventories1211商品存貨merchandiseinventory1212寄銷商品consignedgoods1213在途商品goodsintransit1219備抵存貨跌價損失allowanceforreductionofinventorytomarket1221制

22、成品finishedgoods1222寄銷制成品consignedfinishedgoods1223副產品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229備抵存貨跌價損失allowanceforreductionofinventorytomarket125預付費用prepaidexpenses1251預付薪資prepaidpayroll1252預付租金prepaidren

23、ts1253預付保險費prepaidinsurance1254用品盤存officesupplies1255預付所得稅prepaidincometax1258其它預付費用otherprepaidexpenses126預付款項prepayments1261預付貨款prepaymentforpurchases1268其它預付款項otherprepayments128129其它流動資產othercurrentassets1281進項稅額VATpaid（orinputtax）1282留抵稅額excessVATpaid（oroverpaidVAT）1283暫付款temporarypayments1284代

24、付款paymentonbehalfofothers1285員工借支advancestoemployees1286存出保證金refundabledeposits1287受限制存款certificateofdeposit-restricted1291遞延所得稅資產deferredincometaxassets1292遞延兌換損失deferredforeignexchangelosses1293業主（股東）往來owners'（stockholders'）currentaccount1294同業往來currentaccountwithothers1298其它流動資產-其它othercu

25、rrentassets-other13基金及長期投資fundsandlong-terminvestments131基金funds1311償債基金redemptionfund（orsinkingfund）1312改良及擴充基金fundforimprovementandexpansion1313意外損失準備基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132長期投資long-terminvestments1321長期股權投資long-termequityinvestments1322長期債券投資long-termbondinvestme

26、nts1323長期不動產投資long-termrealestatein-vestments1324人壽保險現金解約價值cashsurrendervalueoflifeinsurance1328其它長期投資otherlong-terminvestments1329備抵長期投資跌價損失allowanceforexcessofcostovermarketvalueoflongterminvestments1415固定資產property,plant,andequipment141土地land1411土地land1418土地-重估增值land-revaluationincrements142土地改良物

27、landimprovements1421土地改良物landimprovements1428土地改良物-重估增值landimprovements-revaluationincrements1429累積折舊-土地改良物accumulateddepreciation-landimprovements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累積折舊-房屋及建物accumulateddepreciation-buildings144146機（器）具及設備machineryand

28、equipment1441機（器）具machinery1448機（器）具-重估增值machinery-revaluationincrements1449累積折舊-機（器）具accumulateddepreciation-machinery151 租賃資產leasedassets1511租賃資產leasedassets1519累積折舊-租賃資產accumulateddepreciation-leasedassets152 租賃權益改良leaseholdimprovements1521租賃權益改良leaseholdimprovements1529累積折舊-租賃權益改良accumulateddepr

29、eciation-leaseholdimprovements156未完工程及預付購置設備款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562預付購置設備款prepaymentforequipment158雜項固定資產miscellaneousproperty,plant,andequipment1581雜項固定資產miscellaneousproperty,plant,andequipment1588雜項固定資產-重估增值miscellaneousproperty,plant,an

30、dequipment-revaluationincrements1589累積折舊-雜項固定資產accumulateddepreciation-miscellaneousproperty,plant,andequipment16遞耗資產depletableassets161遞耗資產depletableassets1611天然資源naturalresources1618天然資源-重估增值naturalresources-revaluationincrements1619累積折耗-天然資源accumulateddepletion-naturalresources17 無形資產intangibleas

31、sets171商標權trademarks1711商標權trademarks172專利權patents1721專利權patents173特許權franchise1731特許權franchise174著作權copyright1741著作權copyright175計算機軟件computersoftware1751計算機軟件computersoftwarecost176商譽goodwill1761商譽goodwill177開辦費organizationcosts1771開辦費organizationcosts178其它無形資產otherintangibles1781遞延退休金成本deferredpen

32、sioncosts1782租賃權益改良leaseholdimprovements1788其它無形資產-其它otherintangibleassets-other18 其它資產otherassets181遞延資產deferredassets1811債券發行成本deferredbondissuancecosts1812長期預付租金long-termprepaidrent1813長期預付保險費long-termprepaidinsurance1814遞延所得稅資產deferredincometaxassets1815預付退休金prepaidpensioncost1818其它遞延資產otherdefe

33、rredassets182閑置資產idleassets1821閑置資產idleassets184長期應收票據及款項與催收帳款long-termnotes,accountsandoverduereceivables1841長期應收票據long-termnotesreceivable1842長期應收帳款long-termaccountsreceivable1843催收帳款overduereceivables1847長期應收票據及款項與催收帳款-關系人longtermnotes,accountsandoverduereceivables-relatedparties1848其它長期應收款項other

34、long-termreceivables1849備抵呆帳-長期應收票據及款項與催收帳款allowanceforuncollectibleaccounts-longtermnotes,accountsandoverduereceivables185出租資產assetsleasedtoothers1851出租資產assetsleasedtoothers1858出租資產-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累積折舊-出租資產accumulateddepreciation-assetsleasedtoothers186

35、存出保證金refundabledeposit1861存出保證金refundabledeposits188雜項資產miscellaneousassets1881受限制存款certificateofdeposit-restricted1888雜項資產-其它miscellaneousassets2負債liabilities2122流動負債currentliabilities211短期借款short-termborrowings(debt)2111銀行透支bankoverdraft2112銀行借款bankloan2114短期借款-業主short-termborrowings-owners2115短期借

36、款-員工short-termborrowings-employees2117短期借款-關系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other212應付短期票券short-termnotesandbillspayable2121應付商業本票commercialpaperpayable2122銀行承兌匯票bankacceptance2128其它應付短期票券othershort-termnotesandbillspayable2129應付短期票券折價discountonshort-termnotesand

37、billspayable213應付票據notespayable2131應付票據notespayable2137應付票據-關系人notespayable-relatedparties2138其它應付票據othernotespayable214應付帳款accountspayable2141應付帳款accountspayable2147應付帳款-關系人accountspayable-relatedparties216應付所得稅incometaxespayable2161應付所得稅incometaxpayable217應付費用accruedexpenses2171應付薪工accruedpayroll2

38、172應付租金accruedrentpayable2173應付利息accruedinterestpayable2174應付營業稅accruedVATpayable2175應付稅捐-其它accruedtaxespayable-other2178其它應付費用otheraccruedexpensespayable218219其它應付款otherpayables2181應付購入遠匯款forwardexchangecontractpayable2182應付遠匯款-外幣forwardexchangecontractpayable-foreigncurrencies2183買賣遠匯溢價premiumonfo

39、rwardexchangecontract2184應付土地房屋款payablesonlandandbuildingpurchased2185應付設備款Payablesonequipment2187其它應付款-關系人otherpayables-relatedparties2191應付股利dividendpayable2192 應付紅利bonus payable2193應付董監事酬勞compensationpayabletodirectorsandsupervisors2198其它應付款-其它otherpayables-other226預收款項advancereceipts2261預收貨款sale

40、srevenuereceivedinadvance2262預收收入revenuereceivedinadvance2268其它預收款otheradvancereceipts227一年或一營業周期內到期長期負債long-termliabilities-currentportion2271一年或一營業周期內到期公司債corporatebondspayable-currentportion2272一年或一營業周期內到期長期借款long-termloanspayable-currentportion2273一年或一營業周期內到期長期應付票據及款項longtermnotesandaccountspaya

41、bleduewithinoneyearoroneoperatingcycle2277一年或一營業周期內到期長期應付票據及款項-關系人longtermnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一營業周期內到期長期負債otherlong-termlia-bilities-currentportion228229其它流動負債othercurrentliabilities2281銷項稅額VATreceived(oroutputtax)2283暫收款temporaryreceipts2284代收款receiptsund

42、ercustody2285估計售后服務/保固負債estimatedwarrantyliabilities2291遞延所得稅負債deferredincometaxliabilities2292遞延兌換利益deferredforeignexchangegain2293業主(股東)往來owners'currentaccount2294同業往來currentaccountwithothers2298其它流動負債-其它othercurrentliabilities-others23長期負債long-termliabilities231應付公司債corporatebondspayable2311應

43、付公司債corporatebondspayable2319應付公司債溢(折)價premium(discount)oncorporatebondspayable232長期借款long-termloanspayable2321長期銀行借款long-termloanspayable-bank2324長期借款-業主long-termloanspayable-owners2325長期借款-員工long-termloanspayable-employees2327長期借款-關系人long-termloanspayable-relatedparties2328長期借款-其它long-termloanspay

44、able-other233長期應付票據及款項long-termnotesandaccountspayable2331長期應付票據long-termnotespayable2332長期應付帳款long-termaccountspay-able2333長期應付租賃負債long-termcapitalleaseliabilities2337長期應付票據及款項-關系人Long-termnotesandaccountspayable-relatedparties2338其它長期應付款項otherlong-termpayables234估計應付土地增值稅accruedliabilitiesforlandv

45、alueincrementtax2341估計應付土地增值稅estimatedaccruedlandvalueincrementaltaxpay-able235應計退休金負債accruedpensionliabilities2351應計退休金負債accruedpensionliabilities238其它長期負債otherlong-termliabilities2388其它長期負債-其它otherlong-termliabilities-other28其它負債otherliabilities281遞延負債deferredliabilities2811遞延收入deferredrevenue2814

46、遞延所得稅負債deferredincometaxliabilities2818其它遞延負債otherdeferredliabilities286存入保證金depositsreceived2861存入保證金guaranteedepositreceived288雜項負債miscellaneousliabilities2888雜項負債-其它miscellaneousliabilities-other3業主權益owners'equity31 資本capital311資本（或股本）capital3111普通股股本capital-commonstock3112特別股股本capital-prefer

47、redstock3113預收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedistributed3115資本capital32 資本公積additionalpaid-incapital321股票溢價paid-incapitalinexcessofpar3211普通股股票溢價paid-incapitalinexcessofpar-commonstock3212特別股股票溢價paid-incapitalinexcessofpar-preferredstock323資產重估增值準備capitalsurplusfromassetsrev

48、aluation3231資產重估增值準備capitalsurplusfromassetsrevaluation324處分資產溢價公積capitalsurplusfromgainondisposalofassets3241處分資產溢價公積capitalsurplusfromgainondisposalofassets325合并公積capitalsurplusfrombusinesscombination3251合并公積capitalsurplusfrombusinesscombination326受贈公積donatedsurplus3261受贈公積donatedsurplus328其它資本公積o

49、theradditionalpaid-incapital3281權益法長期股權投資資本公積additionalpaid-incapitalfrominvesteeunderequitymethod3282資本公積-庫藏股票交易additionalpaid-incapital-treasurystocktrans-actions33 保留盈余（或累積虧損）retainedearnings（accumulateddeficit）331法定盈余公積legalreserve3311法定盈余公積legalreserve332特別盈余公積specialreserve3321意外損失準備contingenc

50、yreserve3322改良擴充準備improvementandexpansionreserve3323償債準備specialreserveforredemptionofliabilities3328其它特別盈余公積otherspecialreserve335未分配盈余（或累積虧損）retainedearnings-unappropriated（oraccumulateddeficit）3351累積盈虧accumulatedprofitorloss3352前期損益調整priorperiodadjustments3353本期損益netincomeorlossforcurrentperiod34

51、權益調整equityadjustments341長期股權投資未實現跌價損失unrealizedlossonmarketvaluedeclineoflongtermequityinvestments3411長期股權投資未實現跌價損失unrealizedlossonmarketvaluedeclineoflongtermequityinvestments342累積換算調整數cumulativetranslationadjustment3421累積換算調整數cumulativetranslationadjustments343未認列為退休金成本之凈損失netlossnotrecognizedaspe

52、nsioncost3431未認列為退休金成本之凈損失netlossnotrecognizedaspensioncosts35 庫藏股treasurystock351庫藏股treasurystock3511庫藏股treasurystock36 少數股權minorityinterest361少數股權minorityinterest3611少數股權minorityinterest4營業收入operatingrevenue41銷貨收入salesrevenue411銷貨收入salesrevenue4111銷貨收入salesrevenue4112分期付款銷貨收入installmentsalesrevenu

53、e417銷貨退回salesreturn4171銷貨退回salesreturn419銷貨折讓salesallowances4191銷貨折讓salesdiscountsandallowances46勞務收入servicerevenue461勞務收入servicerevenue4611勞務收入servicerevenue47業務收入agencyrevenue471業務收入agencyrevenue4711業務收入agencyrevenue48其它營業收入otheroperatingrevenue488其它營業收入-其它otheroperatingrevenue4888其它營業收入-其它otherop

54、eratingrevenue-other5營業成本operatingcosts51銷貨成本costofgoodssold511銷貨成本costofgoodssold5111銷貨成本costofgoodssold5112分期付款銷貨成本installmentcostofgoodssold512進貨purchases5121進貨purchases5122進貨費用purchaseexpenses5123進貨退出purchasereturns5124進貨折讓chargesonpurchasedmerchandise513進料materialspurchased5131進料materialpurchas

55、ed5132進料費用chargesonpurchasedmaterial5133進料退出materialpurchasereturns5134進料折讓materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515518制造費用manufacturingoverhead5151間接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies(expense)5154旅費travellingexpense,travel5155運費shippingexpenses,fr

56、eight5156郵電費postage(expenses)5157修繕費repair(s)andmaintenance(expense)5158包裝費packingexpenses5161水電瓦斯費utilities(expense)5162保險費insurance(expense)5163加工費manufacturingoverhead-outsourced5166稅捐taxes5168折舊depreciationexpense5169各項耗竭及攤提variousamortization5172伙食費meal(expenses)5173職工福利employeebenefits/welfare5176訓練費training(expense)5177間接材料indirectmaterials5188其它制造費用othermanufacturingexpenses56勞務成本制ervicecosts561勞務成本servicecosts5611勞務成本servicecosts57業務成本gencycosts571業務成本agencycosts5711業務成本agencycosts58其它營業成本otheroperatingcosts