会计科目名称in English.doc

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1、资产负债表BalanceSheet流动资产currentassets货币资金cash短期投资short-terminvestment应收票据notesreceivable应收股利dividendsreceivable应收利息interestreceivable应收账款accountsreceivable其他应收款otherreceivables预付账款advancestosuppliers应收补贴款subsidiesreceivable存货inventories待摊费用prepaidexpenses一年内到期的长期债权投资long-termdebtinv

2、estmentduewithinoneyear其他流动资产othercurrentassets流动资产合计totalcurrentassets长期投资long-terminvestments长期股权投资long-termequityinvestments长期债权投资long-termdebtinvestments长期投资合计totallong-terminvestments固定资产fixedassets固定资产原价fixedassets-cost减：累计折旧less:accumulateddepreciation固定资产净值fixedassets–net

3、bookvalue减：固定资产减值准备less:provisionforimpairmentoffixedassets固定资产净额fixedassets-net工程物资constructionmaterials在建工程constructioninprogress固定资产清理fixedassetsdisposal固定资产合计totalfixedassets无形资产及其他资产intangibleandotherassets无形资产intangibleassets长期待摊费用long-termprepayments其他长期资产otherlong-termass

4、ets无形资产及其他资产合计totalintangibleandotherassets递延税项deferredtaxes递延税款借项deferredtaxasset资产总计totalassets利润表IncomeStatement主营业务收入revenuefromprincipaloperations主营业务成本costofsales主营业务税金及附加taxesandsurcharges主营业务利润profit(loss)fromprincipaloperations其他业务利润profit(loss)fromotheroperations营业费用ope

5、ratingexpenses管理费用generalandadministrativeexpenses财务费用financialexpenses营业利润operatingprofit(loss)投资收益investmentincome(loss)补贴收入subsidyincome营业外收入non-operatingincome营业外支出non-operatingexpenses利润总额totalprofit所得税incometax净利润netprofit(loss)补充资料supplementaryinformation出售、处置部门或被投资单位所得收益自

6、然灾害发生的损失会计政策变更增加（或减少）利润总额会计估计变更增加（或减少）利润总额债务重组损失increase/(decrease)intotalprofitduetosignificantchangeinaccountingestimate其他others利润分配表IncomeAppropriationStatement所有者权益增减表StatementofChangesinEquity实收资本paid-incapital年初余额atbeginningofyear本年增加数increaseduringtheyear资本公积转入transferredf

7、romcapitalsurplus盈余公积转入transferredfromsurplusreserve利润分配转入transferredfromretainedearnings新增资本additionalpaid-incapital本年减少数decreaseduringtheyear年末余额atendofyear资本公积capitalsurplus资本溢价premiumoncapital接受捐赠非现金资产准备reserveofdonatednon-cashassets接受现金捐赠receiptofcashdonation股权投资准备reserveone

8、quityinvestment拨款转入appropriationfromgove