其他货币资金-外埠存款Othermonetaryassets-cashinothercities
其他货币资金-银行本票Othermonetaryassets-cashier‘scheck
其他货币资金-银行汇票Othermonetaryassets-bankdraft
其他货币资金-信用卡Othermonetaryassets-creditcards
其他货币资金-信用证保证金Othermonetaryassets-L/Cdeposit
其他货币资金-存出投资款Othermonetaryassets-cashforinvestment
短期投资-股票投资Investments-Shortterm-stocks
短期投资-债券投资Investments-Shortterm-bonds
短期投资-基金投资Investments-Shortterm-funds
短期投资-其他投资Investments-Shortterm-others
短期投资跌价准备Provisionforshort-terminvestment
长期股权投资-股票投资Longtermequityinvestment-stocks
长期股权投资-其他股权投资Longtermequityinvestment-others
长期债券投资-债券投资Longtermsecuritiesinvestemnt-bonds
长期债券投资-其他债权投资Longtermsecuritiesinvestment-others
长期投资减值准备Provisionforlong-terminvestment
应收票据Notesreceivable
应收股利Dividendsreceivable
应收利息Interestreceivable
应收帐款Tradedebtors
坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors
预付帐款Prepayment
应收补贴款Allowancereceivable
其他应收款Otherdebtors
坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors
其他流动资产Othercurrentassets
物资采购Purchase
原材料Rawmaterials
包装物Packingmaterials
低值易耗品Lowvalueconsumbles
材料成本差异Materialcostdifference
自制半成品Self-manufacturedgoods
库存商品Finishedgoods
商品进销差价Differencebetweenpurchase&salesofcommodities
委托加工物资Consignedprocessiongmaterial
委托代销商品Consignment-out
受托代销商品Consignment-in
分期收款发出商品Goodsoninstalmentsales
存货跌价准备Provisionforobsoletestocks
待摊费用Prepaidexpenses
待处理流动资产损益UnsettledG/Loncurrentassets
待处理固定资产损益UnsettledG/Lonfixedassets
委托贷款-本金Consignmentloan-principle
委托贷款-利息Consignmentloan-interest
委托贷款-减值准备Consignmentloan-provision
固定资产-房屋建筑物Fixedassets-Buildings
固定资产-机器设备Fixedassets-Plantandmachinery
固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures
固定资产-运输设备Fixedassets-Automobiles
累计折旧Accumulateddepreciation
固定资产减值准备Impairmentoffixedassets
工程物资-专用材料Projectmaterial-specificmaterials
工程物资-专用设备Projectmaterial-specificequipment
工程物资-预付大型设备款Projectmaterial-prepaidforequipment
工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction
在建工程Constructioninprogress
在建工程减值准备Impairmentofconstructioninprogress
固定资产清理Disposaloffixedassets
无形资产-专利权Intangibleassets-patent
无形资产-非专利技术Intangibleassets-industrialpropertyandknow-how
无形资产-商标权Intangibleassets-trademarkrights
无形资产-土地使用权Intangibleassets-landuserights
无形资产-商誉Intangibleassets-goodwill
无形资产减值准备Impairmentofintangibleassets
长期待摊费用Deferredassets
未确认融资费用Unrecognizedfinancefees
其他长期资产Otherlongtermassets
递延税款借项Deferredassetsdebits
应付票据Notespayable
应付帐款Tradecreditors
预收帐款Adanvancesfromcustomers
代销商品款Consignment-inpayables
其他应交款Otherpayabletogovernment
其他应付款Othercreditors
应付股利Proposeddividends
待转资产价值Donatedassets
预计负债Accruedliabilities
应付短期债券Short-termdebenturespayable
其他流动负债Othercurrentliabilities
预提费用Accruedexpenses
应付工资Payrollpayable
应付福利费Welfarepayable
短期借款-抵押借款Bankloans-Shortterm-pledged
短期借款-信用借款Bankloans-Shortterm-credit
短期借款-担保借款Bankloans-Shortterm-guaranteed
一年内到期长期借款Longtermloansduewithinoneyear
一年内到期长期应付款Longtermpayableduewithinoneyear
长期借款Bankloans-Longterm
应付债券-债券面值Bondpayable-Parvalue
应付债券-债券溢价Bondpayable-Excess
应付债券-债券折价Bondpayable-Discount
应付债券-应计利息Bondpayable-Accruedinterest
长期应付款Longtermpayable
专项应付款Specificpayable
其他长期负债Otherlongtermliabilities
应交税金-所得税Taxpayable-incometax
应交税金-增值税Taxpayable-VAT
应交税金-营业税Taxpayable-businesstax
应交税金-消费税Taxpayable-consumabletax
应交税金-其他Taxpayable-others
递延税款贷项Deferredtaxationcredit
股本Sharecapital
已归还投资Investmentreturned
利润分配-其他转入Profitappropriation-othertransferin
利润分配-提取法定盈余公积Profitappropriation-statutorysurplusreserve
利润分配-提取法定公益金Profitappropriation-statutorywelfarereserve
利润分配-提取储备基金Profitappropriation-reservefund
利润分配-提取企业发展基金Profitappropriation-enterprisedevelopmentfund
利润分配-提取职工奖励及福利基金Profitappropriation-staffbonusandwelfarefund
利润分配-利润归还投资Profitappropriation-returninvestmentbyprofit
利润分配-应付优先股股利Profitappropriation-preferencesharesdividends
利润分配-提取任意盈余公积Profitappropriation-othersurplusreserve
利润分配-应付普通股股利Profitappropriation-ordinarysharesdividends
利润分配-转作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares
期初未分配利润Retainedearnings,beginningoftheyear
资本公积-股本溢价Capitalsurplus-sharepremium
资本公积-接受捐赠非现金资产准备Capitalsurplus-donationreserve
资本公积-接受现金捐赠Capitalsurplus-cashdonation
资本公积-股权投资准备Capitalsurplus-investmentreserve
资本公积-拨款转入Capitalsurplus-subsidiary
资本公积-外币资本折算差额Capitalsurplus-foreigncurrencytranslation
资本公积-其他Capitalsurplus-others
盈余公积-法定盈余公积金Surplusreserve-statutorysurplusreserve
盈余公积-任意盈余公积金Surplusreserve-othersurplusreserve
盈余公积-法定公益金Surplusreserve-statutorywelfarereserve
盈余公积-储备基金Surplusreserve-reservefund
盈余公积-企业发展基金Surplusreserve-enterprisedevelopmentfund
盈余公积-利润归还投资Surplusreserve-retureinvestmentbyinvestment
主营业务收入Sales
主营业务成本Costofsales
主营业务税金及附加Salestax
营业费用Operatingexpenses
管理费用Generalandadministrativeexpenses
财务费用Financialexpenses
投资收益Investmentincome
其他业务收入Otheroperatingincome
营业外收入Non-operatingincome
补贴收入Subsidyincome
其他业务支出Otheroperatingexpenses
营业外支出Non-operatingexpenses
所得税Incometax一、资产类assets
现金cashonhand
银行存款cashinbank
其他货币资金othercashandcashequivalent
短期投资short-terminvestment
短期投资跌价准备short-terminvestmentsfallingpricereserve
应收票据notesreceivable
应收股利dividendreceivable
应收利息interestreceivable
应收帐款accountsreceivable
坏帐准备baddebtreserve
预付帐款advancemoney
应收补贴款coverdeficitreceivablefromstatesubsidize
其他应收款othernotesreceivable
在途物资materialsintransit
原材料rawmaterials
包装物wrappage
低值易耗品low-valueconsumptiongoods
库存商品finishedgoods
委托加工物资workinprocess-outsourced
委托代销商品trusttoandsellthegoodsonacommissionbasis
受托代销商品commissionedandsellthegoodsonacommissionbasis
存货跌价准备inventoryfallingpricereserve
分期收款发出商品collectmoneyandsendoutthegoodsbystages
待摊费用deferredandprepaidexpenses
长期股权投资long-terminvestmentonstocks
长期债权投资long-terminvestmentonbonds
长期投资减值准备long-terminvestmentdepreciationreserve
固定资产fixedassets
累计折旧accumulateddepreciation
工程物资projectgoodsandmaterial
在建工程projectunderconstruction
固定资产清理fixedassetsdisposal
无形资产intangibleassets
开办费organization/preliminaryexpenses
长期待摊费用long-termdeferredandprepaidexpenses
待处理财产损溢waitdealassetslossorincome
二、负债类debts
短期借款short-termloan
应付票据notespayable
应付帐款accountspayable
预收帐款advancepayment
代销商品款consignorpayable
应付工资accruedpayroll
应付福利费accruedwelfarism
应付股利dividendspayable
应交税金taxpayable
其他应交款accruedotherpayments
其他应付款otherpayable
预提费用drawingexpensesinadvance
长期借款long-termloan
应付债券debenturepayable
长期应付款long-termpayable
递延税款deferredtax
住房周转金revolvingfundofhouse
三、所有者权益ownersequity
股本paid-upstock
资本公积capitalreserve
盈余公积surplusreserve
本年利润currentyearprofit
利润分配profitdistribution
四、成本类cost
生产成本costofmanufacture
制造费用manufacturingoverhead
五、损益类profitandloss(p/l)
主营业务收入primeoperatingrevenue
其他业务收入otheroperatingrevenue
折扣与折让discountandallowance
投资收益investmentincome
补贴收入subsidizerevenue
营业外收入non-operatingincome
主营业务成本operatingcost
主营业务税金及附加taxandassociatecharge
其他业务支出otheroperatingexpenses
存货跌价损失inventoryfallingpriceloss
营业费用operatingexpenses
管理费用generalandadministrativeexpenses
财务费用financialexpenses
营业外支出non-operatingexpenditure
所得税incometax
以前年度损益调整adjustedp/lforprioryear
企业会计准则目录
IndexforAccountingStandardsforBusinessEnterprises
AnnouncedFebruary2006
Effective2007forListedCompanies
1.企业会计准则---------基本准则
(AccountingStandardforBusinessEnterprises-BasicStandard)
2.企业会计准则第1号---------存货
(AccountingStandardforBusinessEnterprisesNo.1-Inventories)
3.企业会计准则第2号---------长期股权投资
(AccountingStandardforBusinessEnterprisesNo.2-Long-termequityinvestments)
4.企业会计准则第3号---------投资性房地产
(AccountingStandardforBusinessEnterprisesNo.3-Investmentproperties)
5.企业会计准则第4号---------固定资产
(AccountingStandardforBusinessEnterprisesNo.4-Fixedassets)
6.企业会计准则第5号---------生物资产
(AccountingStandardforBusinessEnterprisesNo.5-Biologicalassets)
7.企业会计准则第6号---------无形资产
(AccountingStandardforBusinessEnterprisesNo.6-Intangibleassets)
8.企业会计准则第7号---------非货币性资产:)
(AccountingStandardforBusinessEnterprisesNo.7-Exchangeofnon-monetaryassets)
9.企业会计准则第8号---------资产减值
(AccountingStandardforBusinessEnterprisesNo.8-Impairmentofassets)
10.企业会计准则第9号---------职工薪酬
(AccountingStandardforBusinessEnterprisesNo.9–Employeecompensation)
11.企业会计准则第10号--------企业年金基金
(AccountingStandardforBusinessEnterprisesNo.10-Enterpriseannuityfund)
12.企业会计准则第11号--------股份支付
(AccountingStandardforBusinessEnterprisesNo.11-Share-basedpayment)
13.企业会计准则第12号--------债务重组
(AccountingStandardforBusinessEnterprisesNo.12-Debtrestructurings)
14.企业会计准则第13号--------或有事项
(AccountingStandardforBusinessEnterprisesNo.13-Contingencies)
15.企业会计准则第14号--------收入
(AccountingStandardforBusinessEnterprisesNo.14-Revenue)
16.企业会计准则第15号--------建造合同
(AccountingStandardforBusinessEnterprisesNo.15-Constructioncontracts)
17.企业会计准则第16号--------政府补助
(AccountingStandardforBusinessEnterprisesNo.16-Governmentgrants)
18.企业会计准则第17号--------借款费用
(AccountingStandardforBusinessEnterprisesNo.17-Borrowingcosts)
19.企业会计准则第18号--------所得税
(AccountingStandardforBusinessEnterprisesNo.18-Incometaxes)
20.企业会计准则第19号--------外币折算
(AccountingStandardforBusinessEnterprisesNo.19-Foreigncurrencytranslation)
21.企业会计准则第20号--------企业合并
(AccountingStandardforBusinessEnterprisesNo.20-BusinessCombinations)
22.企业会计准则第21号--------租赁
(AccountingStandardforBusinessEnterprisesNo.21-Leases)
23.企业会计准则第22号--------金融工具确认和计量
(AccountingStandardforBusinessEnterprisesNo.22-Recognitionandmeasurementof
financialinstruments)
24.企业会计准则第23号--------金融资产转移
(AccountingStandardforBusinessEnterprisesNo.23-Transferoffinancialassets)
25.企业会计准则第24号--------套期保值
(AccountingStandardforBusinessEnterprisesNo.24-Hedging)
26.企业会计准则第25号--------原保险合同
(AccountingStandardforBusinessEnterprisesNo.25-Directinsurancecontracts)
27.企业会计准则第26号--------再保险合同
(AccountingStandardforBusinessEnterprisesNo.26-Re-insurancecontracts)
28.企业会计准则第27号--------石油天然气开采
(AccountingStandardforBusinessEnterprisesNo.27-Extractionofpetroleumand
naturalgas)
29.企业会计准则第28号--------会计政策、会计估计变更和差错更正
(AccountingStandardforBusinessEnterprisesNo.28-Changesinaccountingpolicies
andestimatesandcorrectionoferrors)
30.企业会计准则第29号--------资产负债表日后事项
(AccountingStandardforBusinessEnterprisesNo.29-Eventsoccurringafterthe
balancesheetdate)
31.企业会计准则第30号--------财务报表列报
(AccountingStandardforBusinessEnterprisesNo.30-Presentationoffinancial
statements)
32.企业会计准则第31号--------现金流量表
(AccountingStandardforBusinessEnterprisesNo.31-Cashflowstatements)
33.企业会计准则第32号--------中期财务报告
(AccountingStandardforBusinessEnterprisesNo.32-Interimfinancialreporting)
34.企业会计准则第33号--------合并财务报表
(AccountingStandardforBusinessEnterprisesNo.33-Consolidatedfinancial
35.企业会计准则第34号--------每股收益
(AccountingStandardforBusinessEnterprisesNo.34-Earningspershare)
36.企业会计准则第35号--------分部报告
(AccountingStandardforBusinessEnterprisesNo.35-Segmentreporting)
37.企业会计准则第36号--------关联方披露
(AccountingStandardforBusinessEnterprisesNo.36-Relatedpartydisclosure)
38.企业会计准则第37号--------金融工具列报
(AccountingStandardforBusinessEnterprisesNo.37-Presentationoffinancial
instruments)
39.企业会计准则第38号--------首次执行企业会计准则
(AccountingStandardforBusinessEnterprisesNo.38-Firsttimeadoptionof