1、編編碼碼中中文文科科目目1資資產(chǎn)產(chǎn)1112流動資產(chǎn)111現(xiàn)金及約當(dāng)現(xiàn)金1111庫存現(xiàn)金1112零用金/周轉(zhuǎn)金1113銀行存款1116在途現(xiàn)金1117約當(dāng)現(xiàn)金1118其它現(xiàn)金及約當(dāng)現(xiàn)金112短期投資1121短期投資-股票1122短期投資-短期票券1123短期投資-政府債券1124短期投資-受益憑證1125短期投資-公司債1128短期投資-其它1129備抵短期投資跌價損失113應(yīng)收票據(jù)1131應(yīng)收票據(jù)1132應(yīng)收票據(jù)貼現(xiàn)1137應(yīng)收票據(jù)-關(guān)系人1138其它應(yīng)收票據(jù)1139備抵呆帳-應(yīng)收票據(jù)114應(yīng)收帳款1141應(yīng)收帳款1142應(yīng)收分期帳款1147應(yīng)收帳款-關(guān)系人1149備抵呆帳-應(yīng)收帳款118其它

2、應(yīng)收款1181應(yīng)收出售遠匯款1182應(yīng)收遠匯款-外幣1183買賣遠匯折價1184應(yīng)收收益1185應(yīng)收退稅款1187其它應(yīng)收款-關(guān)系人1188其它應(yīng)收款-其它1189備抵呆帳-其它應(yīng)收款121122存貨1211商品存貨1212寄銷商品1213在途商品1219備抵存貨跌價損失1221制成品1222寄銷制成品1223副產(chǎn)品1224在制品1225委外加工1226原料1227物料1228在途原物料1229備抵存貨跌價損失125預(yù)付費用1251預(yù)付薪資1252預(yù)付租金1253預(yù)付保險費1254用品盤存1255預(yù)付所得稅1258其它預(yù)付費用126預(yù)付款項1261預(yù)付貨款1268其它預(yù)付款項128129其它流

3、動資產(chǎn)1281進項稅額1282留抵稅額1283暫付款1284代付款1285員工借支1286存出保證金1287受限制存款1291遞延所得稅資產(chǎn)1292遞延兌換損失1293業(yè)主(股東)往來1294同業(yè)往來1298其它流動資產(chǎn)-其它13基金及長期投資131基金1311償債基金1312改良及擴充基金1313意外損失準(zhǔn)備基金1314退休基金1318其它基金132長期投資1321長期股權(quán)投資1322長期債券投資1323長期不動產(chǎn)投資1324人壽保險現(xiàn)金解約價值1328其它長期投資1329備抵長期投資跌價損失1415固定資產(chǎn)141土地1411土地1418土地-重估增值142土地改良物1421土地改良物142

4、8土地改良物-重估增值1429累積折舊-土地改良物143房屋及建物1431房屋及建物1438房屋及建物-重估增值1439累積折舊-房屋及建物144146機(器)具及設(shè)備1441機(器)具1448機(器)具-重估增值1449累積折舊-機(器)具151租賃資產(chǎn)1511租賃資產(chǎn)1519累積折舊-租賃資產(chǎn)152租賃權(quán)益改良1521租賃權(quán)益改良1529累積折舊-租賃權(quán)益改良156未完工程及預(yù)付購置設(shè)備款1561未完工程1562預(yù)付購置設(shè)備款158雜項固定資產(chǎn)1581雜項固定資產(chǎn)1588雜項固定資產(chǎn)-重估增值1589累積折舊-雜項固定資產(chǎn)16遞耗資產(chǎn)161遞耗資產(chǎn)1611天然資源1618天然資源-重估增值

5、1619累積折耗-天然資源17無形資產(chǎn)171商標(biāo)權(quán)1711商標(biāo)權(quán)172專利權(quán)1721專利權(quán)173特許權(quán)1731特許權(quán)174著作權(quán)1741著作權(quán)175計算機軟件1751計算機軟件176商譽1761商譽177開辦費1771開辦費178其它無形資產(chǎn)1781遞延退休金成本1782租賃權(quán)益改良1788其它無形資產(chǎn)-其它18其它資產(chǎn)181遞延資產(chǎn)1811債券發(fā)行成本1812長期預(yù)付租金1813長期預(yù)付保險費1814遞延所得稅資產(chǎn)1815預(yù)付退休金1818其它遞延資產(chǎn)182閑置資產(chǎn)1821閑置資產(chǎn)184長期應(yīng)收票據(jù)及款項與催收帳款1841長期應(yīng)收票據(jù)1842長期應(yīng)收帳款1843催收帳款1847長期應(yīng)收票據(jù)及

6、款項與催收帳款-關(guān)系人1848其它長期應(yīng)收款項1849備抵呆帳-長期應(yīng)收票據(jù)及款項與催收帳款185出租資產(chǎn)1851出租資產(chǎn)1858出租資產(chǎn)-重估增值1859累積折舊-出租資產(chǎn)186存出保證金1861存出保證金188雜項資產(chǎn)1881受限制存款1888雜項資產(chǎn)-其它2負負債債2122流動負債211短期借款2111銀行透支2112銀行借款2114短期借款-業(yè)主2115短期借款-員工2117短期借款-關(guān)系人2118短期借款-其它212應(yīng)付短期票券2121應(yīng)付商業(yè)本票2122銀行承兌匯票2128其它應(yīng)付短期票券2129應(yīng)付短期票券折價213應(yīng)付票據(jù)2131應(yīng)付票據(jù)2137應(yīng)付票據(jù)-關(guān)系人2138其它應(yīng)付

7、票據(jù)214應(yīng)付帳款2141應(yīng)付帳款2147應(yīng)付帳款-關(guān)系人216應(yīng)付所得稅2161應(yīng)付所得稅217應(yīng)付費用2171應(yīng)付薪工2172應(yīng)付租金2173應(yīng)付利息2174應(yīng)付營業(yè)稅2175應(yīng)付稅捐-其它2178其它應(yīng)付費用218219其它應(yīng)付款2181應(yīng)付購入遠匯款2182應(yīng)付遠匯款-外幣2183買賣遠匯溢價2184應(yīng)付土地房屋款2185應(yīng)付設(shè)備款2187其它應(yīng)付款-關(guān)系人2191應(yīng)付股利2192應(yīng)付紅利2193應(yīng)付董監(jiān)事酬勞2198其它應(yīng)付款-其它226預(yù)收款項advance2261預(yù)收貨款2262預(yù)收收入2268其它預(yù)收款227一年或一營業(yè)周期內(nèi)到期長期負債2271一年或一營業(yè)周期內(nèi)到期公司債22

8、72一年或一營業(yè)周期內(nèi)到期長期借款2273一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項2277一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項-關(guān)系人2278其它一年或一營業(yè)周期內(nèi)到期長期負債228229其它流動負債2281銷項稅額2283暫收款2284代收款2285估計售后服務(wù)/保固負債2291遞延所得稅負債2292遞延兌換利益2293業(yè)主(股東)往來2294同業(yè)往來2298其它流動負債-其它23長期負債231應(yīng)付公司債2311應(yīng)付公司債2319應(yīng)付公司債溢(折)價232長期借款2321長期銀行借款2324長期借款-業(yè)主2325長期借款-員工2327長期借款-關(guān)系人2328長期借款-其它233長期應(yīng)付票

9、據(jù)及款項2331長期應(yīng)付票據(jù)2332長期應(yīng)付帳款2333長期應(yīng)付租賃負債2337長期應(yīng)付票據(jù)及款項-關(guān)系人2338其它長期應(yīng)付款項234估計應(yīng)付土地增值稅2341估計應(yīng)付土地增值稅235應(yīng)計退休金負債2351應(yīng)計退休金負債238其它長期負債2388其它長期負債-其它28其它負債281遞延負債2811遞延收入2814遞延所得稅負債2818其它遞延負債286存入保證金2861存入保證金288雜項負債2888雜項負債-其它3所所有有者者權(quán)權(quán)益益31資本311資本（或股本）3111普通股股本3112特別股股本3113預(yù)收股本3114待分配股票股利3115資本32資本公積321股票溢價3211普通股股票

10、溢價3212特別股股票溢價323資產(chǎn)重估增值準(zhǔn)備3231資產(chǎn)重估增值準(zhǔn)備324處分資產(chǎn)溢價公積3241處分資產(chǎn)溢價公積325合并公積3251合并公積326受贈公積3261受贈公積328其它資本公積3281權(quán)益法長期股權(quán)投資資本公積3282資本公積-庫藏股票交易33保留盈余(或累積虧損)331法定盈余公積3311法定盈余公積332特別盈余公積3321意外損失準(zhǔn)備3322改良擴充準(zhǔn)備3323償債準(zhǔn)備3328其它特別盈余公積335未分配盈余(或累積虧損)3351累積盈虧3352前期損益調(diào)整3353本期損益34權(quán)益調(diào)整341長期股權(quán)投資未實現(xiàn)跌價損失3411長期股權(quán)投資未實現(xiàn)跌價損失342累積換算調(diào)整

11、數(shù)3421累積換算調(diào)整數(shù)343未認列為退休金成本之凈損失3431未認列為退休金成本之凈損失35庫藏股351庫藏股3511庫藏股36少數(shù)股權(quán)361少數(shù)股權(quán)3611少數(shù)股權(quán)4營營業(yè)業(yè)收收入入41銷貨收入411銷貨收入4111銷貨收入4112分期付款銷貨收入417銷貨退回4171銷貨退回419銷貨折讓4191銷貨折讓46勞務(wù)收入461勞務(wù)收入4611勞務(wù)收入47業(yè)務(wù)收入471業(yè)務(wù)收入4711業(yè)務(wù)收入48其它營業(yè)收入488其它營業(yè)收入-其它4888其它營業(yè)收入-其它5營營業(yè)業(yè)成成本本51銷貨成本511銷貨成本5111銷貨成本5112分期付款銷貨成本512進貨5121進貨5122進貨費用5123進貨退出

12、5124進貨折讓513進料5131進料5132進料費用5133進料退出5134進料折讓514直接人工5141直接人工515518制造費用5151間接人工5152租金支出5153文具用品5154旅費5155運費5156郵電費5157修繕費5158包裝費5161水電瓦斯費5162保險費5163加工費5166稅捐5168折舊5169各項耗竭及攤提5172伙食費5173職工福利5176訓(xùn)練費5177間接材料5188其它制造費用56勞務(wù)成本制561勞務(wù)成本5611勞務(wù)成本57業(yè)務(wù)成本571業(yè)務(wù)成本5711業(yè)務(wù)成本58其它營業(yè)成本588其它營業(yè)成本-其它5888其它營業(yè)成本-其它6營營業(yè)業(yè)費費用用61推銷

13、費用615618推銷費用6151薪資支出6152租金支出6153文具用品6154旅費6155運費6156郵電費6157修繕費6159廣告費6161水電瓦斯費6162保險費6164交際費6165捐贈6166稅捐6167呆帳損失6168折舊6169各項耗竭及攤提6172伙食費6173職工福利6175傭金支出6176訓(xùn)練費6188其它推銷費用62管理及總務(wù)費用625628管理及總務(wù)費用6251薪資支出6252租金支出6253文具用品6254旅費6255運費6256郵電費6257修繕費6259廣告費6261水電瓦斯費6262保險費6264交際費6265捐贈6266稅捐6267呆帳損失6268折舊626

14、9各項耗竭及攤提6271外銷損失6272伙食費6273職工福利6274研究發(fā)展費用6275傭金支出6276訓(xùn)練費6278勞務(wù)費6288其它管理及總務(wù)費用63研究發(fā)展費用635638研究發(fā)展費用6351薪資支出6352租金支出6353文具用品6354旅費6355運費6356郵電費6357修繕費6361水電瓦斯費6362保險費6364交際費6366稅捐6368折舊6369各項耗竭及攤提6372伙食費6373職工福利6376訓(xùn)練費6378其它研究發(fā)展費用7營營業(yè)業(yè)外外收收入入及及費費用用7174營業(yè)外收入711利息收入7111利息收入712投資收益7121權(quán)益法認列之投資收益7122股利收入7123

15、短期投資市價回升利益713兌換利益7131兌換利益714處分投資收益7141處分投資收益715處分資產(chǎn)溢價收入7151處分資產(chǎn)溢價收入748其它營業(yè)外收入7481捐贈收入7482租金收入7483傭金收入7484出售下腳及廢料收入7485存貨盤盈7486存貨跌價回升利益7487壞帳轉(zhuǎn)回利益7488其它營業(yè)外收入-其它7578營業(yè)外費用751利息費用7511利息費用752投資損失7521權(quán)益法認列之投資損失7523短期投資未實現(xiàn)跌價損失753兌換損失7531兌換損失754處分投資損失7541處分投資損失755處分資產(chǎn)損失7551處分資產(chǎn)損失788其它營業(yè)外費用7881停工損失7882災(zāi)害損失788

16、5存貨盤損7886存貨跌價及呆滯損失7888其它營業(yè)外費用-其它8所所得得稅稅費費用用(或或利利益益)81所得稅費用(或利益)811所得稅費用(或利益)8111所得稅費用（或利益）9非非經(jīng)經(jīng)常常營營業(yè)業(yè)損損益益91停業(yè)部門損益911停業(yè)部門損益-停業(yè)前營業(yè)損益9111停業(yè)部門損益-停業(yè)前營業(yè)損益912停業(yè)部門損益-處分損益9121停業(yè)部門損益-處分損益92非常損益921非常損益9211非常損益93會計原則變動累積影響數(shù)931會計原則變動累積影響數(shù)9311會計原則變動累積影響數(shù)94少數(shù)股權(quán)凈利941少數(shù)股權(quán)凈利9411少數(shù)股權(quán)凈利英英文文科科目目assetscurrentassetscashan

17、dcashequivalentscashonhandpettycash/revolvingfundscashinbankscashintransitcashequivalentsothercashandcashequivalentsshort-terminvestmentshort-terminvestments-stockshort-terminvestments-short-termnotesandbillsshort-terminvestments-governmentbondsshort-terminvestments-beneficiarycertificatesshort-term

18、investments-corporatebondsshort-terminvestments-otherallowanceforreductionofshort-terminvestmenttomarketnotesreceivablenotesreceivablediscountednotesreceivablenotesreceivable-relatedpartiesothernotesreceivableallowanceforuncollec-tibleaccounts-notesreceivableaccountsreceivableaccountsreceivableinsta

19、llmentaccountsreceivableaccountsreceivable-relatedpartiesallowanceforuncollec-tibleaccounts-accountsreceivableotherreceivablesforwardexchangecontractreceivableforwardexchangecontractreceivable-foreigncurrenciesdiscountonforwardex-changecontractearnedrevenuereceivableincometaxrefundreceivableotherrec

20、eivables-relatedpartiesotherreceivables-otherallowanceforuncollec-tibleaccounts-otherreceivablesinventoriesmerchandiseinventoryconsignedgoodsgoodsintransitallowanceforreductionofinventorytomarketfinishedgoodsconsignedfinishedgoodsby-productsworkinprocessworkinprocess-outsourcedrawmaterialssuppliesma

21、terialsandsuppliesintransitallowanceforreductionofinventorytomarketprepaidexpensesprepaidpayrollprepaidrentsprepaidinsuranceofficesuppliesprepaidincometaxotherprepaidexpensesprepaymentsprepaymentforpurchasesotherprepaymentsothercurrentassetsVATpaid(orinputtax)excessVATpaid(oroverpaidVAT)temporarypay

22、mentspaymentonbehalfofothersadvancestoemployeesrefundabledepositscertificateofdeposit-restricteddeferredincometaxassetsdeferredforeignexchangelossesowners(stockholders)currentaccountcurrentaccountwithothersothercurrentassets-otherfundsandlong-terminvestmentsfundsredemptionfund(orsinkingfund)fundfori

23、mprovementandexpansioncontingencyfundpensionfundotherfundslong-terminvestmentslong-termequityinvestmentslong-termbondinvestmentslong-termrealestatein-vestmentscashsurrendervalueoflifeinsuranceotherlong-terminvestmentsallowanceforexcessofcostovermarketvalueoflong-terminvestmentsproperty,plant,andequi

24、pmentlandlandland-revaluationincrementslandimprovementslandimprovementslandimprovements-revaluationincrementsaccumulateddepreciation-landimprovementsbuildingsbuildingsbuildings-revaluationincrementsaccumulateddepreciation-buildingsmachineryandequipmentmachinerymachinery-revaluationincrementsaccumula

25、teddepreciation-machineryleasedassetsleasedassetsaccumulateddepreciation-leasedassetsleaseholdimprovementsleaseholdimprovementsaccumulateddepreciation-leaseholdimprovementsconstructioninprogressandprepaymentsforequipmentconstructioninprogressprepaymentforequipmentmiscellaneousproperty,plant,andequip

26、mentmiscellaneousproperty,plant,andequipmentmiscellaneousproperty,plant,andequipment-revaluationincrementsaccumulateddepreciation-miscellaneousproperty,plant,andequipmentdepletableassetsdepletableassetsnaturalresourcesnaturalresources-revaluationincrementsaccumulateddepletion-naturalresourcesintangi

27、bleassetstrademarkstrademarkspatentspatentsfranchisefranchisecopyrightcopyrightcomputersoftwarecomputersoftwarecostgoodwillgoodwillorganizationcostsorganizationcostsotherintangiblesdeferredpensioncostsleaseholdimprovementsotherintangibleassets-otherotherassetsdeferredassetsdeferredbondissuancecostsl

28、ong-termprepaidrentlong-termprepaidinsurancedeferredincometaxassetsprepaidpensioncostotherdeferredassetsidleassetsidleassetslong-termnotes,accountsandoverduereceivableslong-termnotesreceivablelong-termaccountsreceivableoverduereceivableslong-termnotes,accountsandoverduereceivables-relatedpartiesothe

29、rlong-termreceivablesallowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivablesassetsleasedtoothersassetsleasedtoothersassetsleasedtoothers-incrementalvaluefromrevaluationaccumulateddepreciation-assetsleasedtoothersrefundabledepositrefundabledepositsmiscellaneousassetscertificate

30、ofdeposit-restrictedmiscellaneousassets-otherliabilitiescurrentliabilitiesshort-termborrowings(debt)bankoverdraftbankloanshort-termborrowings-ownersshort-termborrowings-employeesshort-termborrowings-relatedpartiesshort-termborrowings-othershort-termnotesandbillspayablecommercialpaperpayablebankaccep

31、tanceothershort-termnotesandbillspayablediscountonshort-termnotesandbillspayablenotespayablenotespayablenotespayable-relatedpartiesothernotespayableaccountspayableaccountspayableaccountspayable-relatedpartiesincometaxespayableincometaxpayableaccruedexpensesaccruedpayrollaccruedrentpayableaccruedinte

32、restpayableaccruedVATpayableaccruedtaxespayable-otherotheraccruedexpensespayableotherpayablesforwardexchangecontractpayableforwardexchangecontractpayable-foreigncurrenciespremiumonforwardexchangecontractpayablesonlandandbuildingpurchasedPayablesonequipmentotherpayables-relatedpartiesdividendpayableb

33、onuspayablecompensationpayabletodirectorsandsupervisorsotherpayables-otherreceiptssalesrevenuereceivedinadvancerevenuereceivedinadvanceotheradvancereceiptslong-termliabilities-currentportioncorporatebondspayable-currentportionlong-termloanspayable-currentportionlong-termnotesandaccountspayableduewit

34、hinoneyearoroneoperatinglong-termnotesandaccountspayablestorelatedparties-currentportionotherlong-termlia-bilities-currentportionothercurrentliabilitiesVATreceived(oroutputtax)temporaryreceiptsreceiptsundercustodyestimatedwarrantyliabilitiesdeferredincometaxliabilitiesdeferredforeignexchangegainowne

35、rscurrentaccountcurrentaccountwithothersothercurrentliabilities-otherslong-termliabilitiescorporatebondspayablecorporatebondspayablepremium(discount)oncorporatebondspayablelong-termloanspayablelong-termloanspayable-banklong-termloanspayable-ownerslong-termloanspayable-employeeslong-termloanspayable-

36、relatedpartieslong-termloanspayable-otherlong-termnotesandaccountspayablelong-termnotespayablelong-termaccountspay-ablelong-termcapitalleaseliabilitiesLong-termnotesandaccountspayable-relatedpartiesotherlong-termpayablesaccruedliabilitiesforlandvalueincrementtaxestimatedaccruedlandvalueincrementalta

37、xpay-ableaccruedpensionliabilitiesaccruedpensionliabilitiesotherlong-termliabilitiesotherlong-termliabilities-otherotherliabilitiesdeferredliabilitiesdeferredrevenuedeferredincometaxliabilitiesotherdeferredliabilitiesdepositsreceivedguaranteedepositreceivedmiscellaneousliabilitiesmiscellaneousliabil

38、ities-otherownersequitycapitalcapitalcapital-commonstockcapital-preferredstockcapitalcollectedinadvancestockdividendstobedistributedcapitaladditionalpaid-incapitalpaid-incapitalinexcessofparpaid-incapitalinexcessofpar-commonstockpaid-incapitalinexcessofpar-preferredstockcapitalsurplusfromassetsreval

39、uationcapitalsurplusfromassetsrevaluationcapitalsurplusfromgainondisposalofassetscapitalsurplusfromgainondisposalofassetscapitalsurplusfrombusinesscombinationcapitalsurplusfrombusinesscombinationdonatedsurplusdonatedsurplusotheradditionalpaid-incapitaladditionalpaid-incapitalfrominvesteeunderequitym

40、ethodadditionalpaid-incapital-treasurystocktrans-actionsretainedearnings(accumulateddeficit)legalreservelegalreservespecialreservecontingencyreserveimprovementandexpansionreservespecialreserveforredemptionofliabilitiesotherspecialreserveretainedearnings-unappropriated(oraccumulateddeficit)accumulate

41、dprofitorlosspriorperiodadjustmentsnetincomeorlossforcurrentperiodequityadjustmentsunrealizedlossonmarketvaluedeclineoflong-termequityinvestmentsunrealizedlossonmarketvaluedeclineoflong-termequityinvestmentscumulativetranslationadjustmentcumulativetranslationadjustmentsnetlossnotrecognizedaspensionc

42、ostnetlossnotrecognizedaspensioncoststreasurystocktreasurystocktreasurystockminorityinterestminorityinterestminorityinterestoperatingrevenuesalesrevenuesalesrevenuesalesrevenueinstallmentsalesrevenuesalesreturnsalesreturnsalesallowancessalesdiscountsandallowancesservicerevenueservicerevenueservicere

43、venueagencyrevenueagencyrevenueagencyrevenueotheroperatingrevenueotheroperatingrevenueotheroperatingrevenueotheroperatingcostscostofgoodssoldcostofgoodssoldcostofgoodssoldinstallmentcostofgoodssoldpurchasespurchasespurchaseexpensespurchasereturnschargesonpurchasedmerchandisematerialspurchasedmateria

44、lpurchasedchargesonpurchasedmaterialmaterialpurchasereturnsmaterialpurchaseallowancesdirectlabordirectlabormanufacturingoverheadindirectlaborrentexpense,rentofficesupplies(expense)travellingexpense,travelshippingexpenses,freightpostage(expenses)repair(s)andmaintenance(expense)packingexpensesutilitie

45、s(expense)insurance(expense)manufacturingoverhead-outsourcedtaxesdepreciationexpensevariousamortizationmeal(expenses)employeebenefits/welfaretraining(expense)indirectmaterialsothermanufacturingexpenseservicecostsservicecostsservicecostsgencycostsagencycostsagencycostsotheroperatingcostsotheroperatin

46、gcosts-otherotheroperatingcostsotheroperatingexpensessellingexpensessellingexpensespayrollexpenserentexpense,rentofficesupplies(expense)travellingexpense,travelshippingexpenses,freightpostage(expenses)repair(s)andmaintenance(expense)advertisementexpense,advertisementutilities(expense)insurance(expen

47、se)entertainment(expense)donation(expense)taxeslossonuncollectibleaccountsdepreciationexpensevariousamortizationmeal(expenses)employeebenefits/welfarecommission(expense)training(expense)othersellingexpensesgeneral&administrativeexpensesgeneral&administrativeexpensespayrollexpenserentexpense,

48、rentofficesuppliestravellingexpense,travelshippingexpenses,freightpostage(expenses)repair(s)andmaintenance(expense)advertisementexpense,advertisementutilities(expense)insurance(expense)entertainment(expense)donation(expense)taxeslossonuncollectibleaccountsdepreciationexpensevariousamortizationlosson

49、exportsalesmeal(expenses)employeebenefits/welfareresearchanddevelopmentexpensecommission(expense)training(expense)professionalservicefeesothergeneralandadministrativeexpensesresearchanddevelopmentexpensesresearchanddevelopmentexpensespayrollexpenserentexpense,rentofficesuppliestravellingexpense,trav

50、elshippingexpenses,freightpostage(expenses)repair(s)andmaintenance(expense)utilities(expense)insurance(expense)entertainment(expense)taxesdepreciationexpensevariousamortizationmeal(expenses)employeebenefits/welfaretraining(expense)otherresearchanddevelopmentexpensesnon-operatingrevenueandexpenses,ot

51、herincome(expense)non-operatingrevenueinterestrevenueinterestrevenue/incomeinvestmentincomeinvestmentincomerecognizedunderequitymethoddividendsincomegainonmarketpricerecoveryofshort-terminvestmentforeignexchangegainforeignexchangegaingainondisposalofinvestmentsgainondisposalofinvestmentsgainondispos

52、alofassetsgainondisposalofassetsothernon-operatingrevenuedonationincomerentrevenue/incomecommissionrevenue/incomerevenuefromsaleofscrapsgainonphysicalinventorygainfrompricerecoveryofinventorygainonreversalofbaddebtsothernon-operatingrevenue-otheritemsnon-operatingexpensesinterestexpenseinterestexpen

53、seinvestmentlossinvestmentlossrecog-nizedunderequitymethodunrealizedlossonreductionofshort-terminvestmentstomarketforeignexchangelossforeignexchangelosslossondisposalofinvestmentslossondisposalofinvestmentslossondisposalofassetslossondisposalofassetsothernon-operatingexpenseslossonworkstoppagescasua

54、ltylosslossonphysicalinventorylossformarketpricedeclineandobsoleteandslow-movinginventoriesothernon-operatingexpenses-otherincometaxexpense(orbenefit)incometaxexpense(orbenefit)incometaxexpense(orbenefit)incometaxexpense(orbenefit)nonrecurringgainorlossgain(loss)fromdiscontinuedoperationsincome(loss

55、)fromoperationsofdiscontinuedsegmentsincome(loss)fromoperationsofdiscontinuedsegmentgain(loss)fromdisposalofdiscontinuedsegmentsgain(loss)fromdisposalofdiscontinuedsegmentextraordinarygainorlossextraordinarygainorlossextraordinarygainorlosscumulativeeffectofchangesinaccountingprinciplescumulativeeff

56、ectofchangesinaccountingprinciplescumulativeeffectofchangesinaccountingprinciplesminorityinterestincomeminorityinterestincomeminorityinterestincome會會計計科科目目及及財財會會術(shù)術(shù)語語中中英英對對照照表表序序號號中中文文英英文文一一、 會會計計與與會會計計理理論論會計Accounting決策人DecisionMaker投資人Investor股東Shareholder債權(quán)人Creditor財務(wù)會計FinancialAccounting管理會計Manag

57、ementAccounting成本會計CostAccounting私業(yè)會計PrivateAccounting公眾會計PublicAccounting注冊會計師CPA(CertifiedPublicAccountant)國際會計準(zhǔn)則委員會IASC美國注冊會計師協(xié)會AICPA財務(wù)會計準(zhǔn)則委員會FASB管理會計協(xié)會IMA美國會計學(xué)會AAA稅務(wù)稽核署IRS獨資企業(yè)Proprietorship合伙人企業(yè)Partnership公司Corporation會計目標(biāo)AccountingObjectives會計假設(shè)AccountingAssumptions會計要素AccountingElements會計原則Acc

58、ountingPrinciples會計實務(wù)過程AccountingProcedures財務(wù)報表FinancialStatements財務(wù)分析FinancialAnalysis會計主體假設(shè)Separate-entityAssumption貨幣計量假設(shè)Unit-of-measureAssumption持續(xù)經(jīng)營假設(shè)Continuity(Going-concern)Assumption會計分期假設(shè)Time-periodAssumption資產(chǎn)Asset負債Liability業(yè)主權(quán)益OwnersEquity收入Revenue費用Expense收益Income虧損Loss歷史成本原則CostPrincip

59、le收入實現(xiàn)原則RevenuePrinciple配比原則MatchingPrinciple全面披露原則Full-disclosure(Reporting)Principle客觀性原則ObjectivePrinciple一致性原則ConsistentPrinciple會會計計科科目目及及財財會會術(shù)術(shù)語語中中英英對對照照表表序序號號中中文文英英文文可比性原則ComparabilityPrinciple重大性原則MaterialityPrinciple穩(wěn)健性原則ConservatismPrinciple權(quán)責(zé)發(fā)生制AccrualBasis現(xiàn)金收付制CashBasis財務(wù)報告FinancialRepor

60、t流動資產(chǎn)CurrentAssets流動負債CurrentLiabilities長期負債Long-termLiabilities投入資本ContributedCapital留存收益RetainedEarning二二、 會會計計循循環(huán)環(huán)會計循環(huán)AccountingProcedure/Cycle會計信息系統(tǒng)AccountinginformationSystem帳戶Ledger會計科目Account會計分錄Journalentry原始憑證SourceDocument日記帳Journal總分類帳GeneralLedger明細分類帳SubsidiaryLedger試算平衡TrialBalance現(xiàn)金收款日記帳CashR