中英财务报表对照翻译financialreportEnglish

中英财务报表对照翻译financialreportEnglish-

Chineterms

1 资产 asts

11~ 12 流动资产 current asts

111 现金及约当现金 cash and cash equivalents

1111 库存现金 cash on hand

1112 零用金/周转金 petty cash/revolving funds

1113 银行存款 cash in banks

1116 在途现金 cash in transit

1117 约当现金 cash equivalents

1118 其它现金及约当现金 other cash and cash equivalents

112 短期投资 short-term investment

1121 短期投资 -股票 short-term investments - stock

1122 短期投资 -短期票券 short-term investments - short-term

notes and bills

1123 短期投资 -政府债券 short-term investments -

government bonds

1124 短期投资 -受益凭证 short-term investments - beneficiary

certificates

1125 短期投资 -公司债 short-term investments - corporate

bonds 1128 短期投资 -其它 short-term investments - other

1129 备抵短期投资跌价损失 allowance for reduction of short-

term investment to market

113 应收票据 notes receivable

1131 应收票据 notes receivable

1132 应收票据贴现 discounted notes receivable

1137 应收票据 -关系人 notes receivable - related parties

1138 其它应收票据 other notes receivable

1139 备抵呆帐－应收票据 allowance for uncollec- tible

accounts- notes receivable

114 应收帐款 accounts receivable

1141 应收帐款 accounts receivable

1142 应收分期帐款 installment accounts receivable

1147 应收帐款 -关系人 accounts receivable - related parties

1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts -

accounts receivable

118 其它应收款 other receivables

1181 应收出售远汇款 forward exchange contract receivable

1182 应收远汇款 -外币 forward exchange contract receivable

- foreign currencies

1183 买卖远汇折价 discount on forward ex-change contract

1184 应收收益 earned revenue receivable

1185 应收退税款 income tax refund receivable

1187 其它应收款 - 关系人 other receivables - related parties

1188 其它应收款 - 其它 other receivables - other

1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible

accounts - other receivables

121~122 存货 inventories

1211 商品存货 merchandi inventory

1212 寄销商品 consigned goods

1213 在途商品 goods in transit

1219 备抵存货跌价损失 allowance for reduction of inventory

to market

1221 制成品 finished goods

1222 寄销制成品 consigned finished goods

1223 副产品 by-products

1224 在制品 work in process

1225 委外加工 work in process - outsourced

1226 原料 raw materials

1227 物料 supplies

1228 在途原物料 materials and supplies in transit

1229 备抵存货跌价损失 allowance for reduction of inventory

to market

125 预付费用 prepaid expens

1251 预付薪资 prepaid payroll

1252 预付租金 prepaid rents

1253 预付保险费 prepaid insurance

1254 用品盘存 office supplies

1255 预付所得税 prepaid income tax

1258 其它预付费用 other prepaid expens

126 预付款项 prepayments

1261 预付货款 prepayment for purchas

1268 其它预付款项 other prepayments

128~129 其它流动资产 other current asts

1281 进项税额 VAT paid ( or input tax)

1282 留抵税额 excess VAT paid (or overpaid VAT)

1283 暂付款 temporary payments

1284 代付款 payment on behalf of others

1285 员工借支 advances to employees

1286 存出保证金 refundable deposits

1287 受限制存款 certificate of deposit-restricted

1291 递延所得税资产 deferred income tax asts

1292 递延兑换损失 deferred foreign exchange loss

1312 改良及扩充基金 fund for improvement and expansion

1313 意外损失准备基金 contingency fund

1314 退休基金 pension fund

1318 其它基金 other funds

132 长期投资 long-term investments

1321 长期股权投资 long-term equity investments

1322 长期债券投资 long-term bond investments

1323 长期不动产投资 long-term real estate in-vestments

1324 人寿保险现金解约价值 cash surrender value of life

insurance 1328 其它长期投资 other long-term investments

1329 备抵长期投资跌价损失 allowance for excess of cost over

market value of long-term investments

14~ 15 固定资产 property , plant, and equipment

141 土地 land

1411 土地 land

1418 土地-重估增值 land - revaluation increments

142 土地改良物 land improvements

1421 土地改良物 land improvements

1428 土地改良物 -重估增值 land improvements - revaluation

increments

1429 累积折旧 -土地改良物 accumulated depreciation - land

improvements

143 房屋及建物 buildings

1431 房屋及建物 buildings

1438 房屋及建物 -重估增值 buildings -revaluation increments

1439 累积折旧 -房屋及建物 accumulated depreciation - buildings

144~146 机(器)具及设备 machinery and equipment

1441 机(器)具 machinery

1448 机(器)具 -重估增值 machinery - revaluation increments

1449 累积折旧 -机(器)具 accumulated depreciation - machinery

151 租赁资产 lead asts

1511 租赁资产 lead asts

1519 累积折旧 -租赁资产 accumulated depreciation - lead

asts 152 租赁权益改良 leahold improvements

1521 租赁权益改良 leahold improvements

1529 累积折旧- 租赁权益改良 accumulated depreciation -

leahold improvements

156 未完工程及预付购置设备款 construction in progress and

prepayments for equipment

1561 未完工程 construction in progress

1562 预付购置设备款 prepayment for equipment

158 杂项固定资产 miscellaneous property, plant, and

equipment 1581 杂项固定资产 miscellaneous property, plant, and

equipment

1588 杂项固定资产-重估增值 miscellaneous property, plant,

and equipment - revaluation increments

1589 累积折旧- 杂项固定资产 accumulated depreciation -

miscellaneous property, plant, and equipment

16 递耗资产 depletable asts

161 递耗资产 depletable asts

1611 天然资源 natural resources

1618 天然资源 -重估增值 natural resources -revaluation

increments 1619 累积折耗 -天然资源 accumulated depletion -

natural resources 17 无形资产 intangible asts

171 商标权 trademarks

1711 商标权 trademarks

172 专利权 patents

1721 专利权 patents

173 特许权 franchi

1731 特许权 franchi

174 著作权 copyright

1741 著作权 copyright

175 计算机软件 computer software

1751 计算机软件 computer software cost

176 商誉 goodwill

1761 商誉 goodwill

177 开办费 organization costs

1771 开办费 organization costs

178 其它无形资产 other intangibles

1781 递延退休金成本 deferred pension costs

1782 租赁权益改良 leahold improvements

1788 其它无形资产-其它 other intangible asts - other

18 其它资产 other asts

181 递延资产 deferred asts

1811 债券发行成本 deferred bond issuance costs

1812 长期预付租金 long-term prepaid rent

1813 长期预付保险费 long-term prepaid insurance

1814 递延所得税资产 deferred income tax asts

1815 预付退休金 prepaid pension cost

1818 其它递延资产 other deferred asts

182 闲置资产 idle asts

1821 闲置资产 idle asts

184 长期应收票据及款项与催收帐款 long-term notes ,

accounts and overdue receivables

1841 长期应收票据 long-term notes receivable

1842 长期应收帐款 long-term accounts receivable

1843 催收帐款 overdue receivables

1847 长期应收票据及款项与催收帐款-关系人 long-term notes,

accounts

and overdue receivables- related parties

1848 其它长期应收款项 other long-term receivables

1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for

uncollectible accounts - long-term notes, accounts and

overdue receivables

185 出租资产 asts lead to others

1851 出租资产 asts lead to others

1858 出租资产 -重估增值 asts lead to others - incremental

value from revaluation

1859 累积折旧 -出租资产 accumulated depreciation - asts

lead to others

186 存出保证金 refundable deposit

1861 存出保证金 refundable deposits

188 杂项资产 miscellaneous asts

1881 受限制存款 certificate of deposit - restricted

1888 杂项资产 -其它 miscellaneous asts - other

2 负债 liabilities

21~ 22 流动负债 current liabilities

211 短期借款 short-term borrowings(debt)

2111 银行透支 bank overdraft

2112 银行借款 bank loan

2114 短期借款 -业主 short-term borrowings - owners

2115 短期借款 -员工 short-term borrowings - employees

2117 短期借款 -关系人 short-term borrowings- related parties

2118 短期借款 -其它 short-term borrowings - other

212 应付短期票券 short-term notes and bills payable

2121 应付商业本票 commercial paper payable

2122 银行承兑汇票 bank acceptance

2128 其它应付短期票券 other short-term notes and bills

payable

2129 应付短期票券折价 discount on short-term notes and bills

payable 213 应付票据 notes payable

2131 应付票据 notes payable

2137 应付票据 -关系人 notes payable - related parties

2138 其它应付票据 other notes payable

214 应付帐款 accounts pay able

2141 应付帐款 accounts payable

2147 应付帐款 -关系人 accounts payable - related parties

216 应付所得税 income taxes payable

2161 应付所得税 income tax payable

217 应付费用 accrued expens

2171 应付薪工 accrued payroll

2172 应付租金 accrued rent payable

2173 应付利息 accrued interest payable

2174 应付营业税 accrued VAT payable

2175 应付税捐 -其它 accrued taxes payable- other

2178 其它应付费用 other accrued expens payable

218~219 其它应付款 other payables

2181 应付购入远汇款 forward exchange contract payable

2182 应付远汇款 -外币 forward exchange contract payable -

foreign currencies

2183 买卖远汇溢价 premium on forward exchange contract

2184 应付土地房屋款 payables on land and building

purchad

2185 应付设备款 Payables on equipment

2187 其它应付款 -关系人 other payables - related parties

2191 应付股利 dividend payable

2192 应付红利 bonus payable

2193 应付董监事酬劳 compensation payable to directors and

supervisors 2198 其它应付款 -其它 other payables - other

226 预收款项advance receipts

2261 预收货款 sales revenue received in advance

2262 预收收入 revenue received in advance

2268 其它预收款 other advance receipts

227 一年或一营业周期内到期长期负债 long-term liabilities -

current portion

2271 一年或一营业周期内到期公司债 corporate bonds payable

- current portion

2272 一年或一营业周期内到期长期借款 long-term loans

payable - current portion

2273 一年或一营业周期内到期长期应付票据及款项 long-term

notes and accounts payable due within one year or one

operating cycle

2277 一年或一营业周期内到期长期应付票据及款项-关系人

long-term

notes and accounts payables to related parties - current

portion 2278 其它一年或一营业周期内到期长期负债 other long-

term lia-

bilities - current portion

228~229 其它流动负债 other current liabilities

2281 销项税额 VAT received(or output tax)

2283 暂收款 temporary receipts

2284 代收款 receipts under custody

2285 估计售后服务/保固负债 estimated warranty liabilities

2291 递延所得税负债 deferred income tax liabilities

2292 递延兑换利益 deferred foreign exchange gain

2293 业主(股东)往来 owners current account

2294 同业往来 current account with others

2298 其它流动负债-其它 other current liabilities - others

23 长期负债 long-term liabilities

231 应付公司债 corporate bonds payable

2311 应付公司债 corporate bonds payable

2319 应付公司债溢(折)价 premium(discount) on corporate

bonds payable 232 长期借款 long-term loans payable

2321 长期银行借款 long-term loans payable - bank

2324 长期借款 -业主 long-term loans payable - owners

2325 长期借款 -员工 long-term loans payable - employees

2327 长期借款 -关系人 long-term loans payable - related

parties

2328 长期借款 -其它 long-term loans payable - other

233 长期应付票据及款项 long-term notes and accounts

payable

2331 长期应付票据 long-term notes payable

2332 长期应付帐款 long-term accounts pay-able

2333 长期应付租赁负债 long-term capital lea liabilities

2337 长期应付票据及款项 -关系人 Long-term notes and

accounts payable - related parties

2338 其它长期应付款项 other long-term payables

234 估计应付土地增值税 accrued liabilities for land value

increment tax 2341 估计应付土地增值税 estimated accrued land

value incremental tax pay-able

235 应计退休金负债 accrued pension liabilities

2351 应计退休金负债 accrued pension liabilities

238 其它长期负债 other long-term liabilities

2388 其它长期负债-其它 other long-term liabilities - other

28 其它负债 other liabilities

281 递延负债 deferred liabilities

2811 递延收入 deferred revenue

2814 递延所得税负债 deferred income tax liabilities

2818 其它递延负债 other deferred liabilities

286 存入保证金 deposits received

2861 存入保证金 guarantee deposit received

288 杂项负债 miscellaneous liabilities

2888 杂项负债 -其它 miscellaneous liabilities -

other

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