科目中英文对照表

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1、AR=accountreceivable(应收账款)    AP=accountpayable(应付账款)  OR=otherreceivable(其他应收款)  OP=otherpayable(其他应付款）  Amt.=amount（金额）BKD=breakdown（明细清单）  RPT=related–party（关联方）  ref.=reference（参考，勾稽索引用）  Bal=balance（余额）  GCN=goodsreceivenotes（入库单）  GDN=goodsdispatchnotes（出库单）  AJE=a

2、djustmentjournalentry（涉及损益的审计调整） RJE=reclassificationjournalentry（不涉及损益的重分类调整）  OJE=openingadjustmentjournalentry（以前年度调整）CJE=clientadjustmentjournalentry（客户调整分录）EJE=eliminationjournalentry（合并抵消分录）一、资产类11001库存现金cashonhand21002银行存款  cashinbank51015其他货币资金othermonetarycapita

3、l91101交易性金融资产transactionmonetaryassets111121应收票据notesreceivable121122应收账款Accountreceivable131123预付账款accountprepaid141131应收股利dividendreceivable151132应收利息accruedinterestreceivable211231其他应收款accountsreceivable-others221241坏账准备provisionfordoubtfuldebts281401材料采购procurementof

4、materials291402在途物资materialsintransit301403原材料rawmaterials321406库存商品commoditystocks331407发出商品goodsintransit361412包装物及低值易耗品wrAPPageandlowvalueandeasilywornoutarticles421461存货跌价准备reserveagainststockpricedeclining431501待摊费用feestobeapportioned451521持有至到期投资holdinvestmentdue46

5、1522持有至到期投资减值准备holdinvestmentduereductionreserve471523可供出售金融资产financialassetsavailableforsale481524长期股权投资long-termstockownershipinvestment491525长期股权投资减值准备long-termstockownershipinvestmentreductionreserve501526投资性房地产investmentrealeastate511531长期应收款long-termaccountreceivab

6、le521541未实现融资收益unrealizedfinancingincome541601固定资产permanentassets551602累计折旧accumulateddepreciation561603固定资产减值准备permanentassetsreductionreserve571604在建工程constructioninprocess581605工程物资engineermaterial591606固定资产清理disposaloffixedassets601611融资租赁资产租赁专用financialleasingassets

7、exclusivelyforleasing611612未担保余值租赁专用unguaranteedresidualvalueexclusivelyforleasing621621生产性生物资产农业专用productivelivingassetsexclusivelyforagriculture631622生产性生物资产累计折旧农业专用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture641623公益性生物资产农业专用non-profitlivinga

8、ssetsexclusivelyforagriculture651631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation6616