新准则英文会计报表大全

29 1402在途物资materials in transit

30 1403原材料raw materials

32 1406库存商品commodity stocks

33 1407发出商品goods in transit

36 1412包装物及低值易耗品wrappage and low value and easily wornout articles

42 1461存货跌价准备reserve against stock price declining

45 1521持有至到期投资hold investment due

46 1522持有至到期投资减值准备hold investment due reduction reserve

47 1523可供出售金融资产financial assets available for sale

48 1524长期股权投资long-term stock ownership investment

49 1525长期股权投资减值准备long-term stock ownership investment reduction reserve

50 1526投资性房地产investment real eastate

51 1531长期应收款long-term account receivable

52 1541未实现融资收益unrealized financing income

54 1601固定资产permanent assets

55 1602累计折旧accumulated depreciation

56 1603固定资产减值准备permanent assets reduction reserve

57 1604在建工程construction in process

58 1605工程物资engineer material

59 1606固定资产清理disposal of fixed assets

60 1611融资租赁资产租赁专用financial leasing assets exclusively for leasing

61 1612未担保余值租赁专用unguaranteed residual value exclusively for leasing

62 1621生产性生物资产农业专用productive living assets exclusively for agriculture

63 1622生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture

64 1623公益性生物资产农业专用non-profit

living assets exclusively for agriculture

65 1631油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation 66 1632累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation

67 1701无形资产intangible assets

68 1702累计摊销accumulated amortization

69 1703无形资产减值准备intangible assets reduction reserve

70 1711商誉business reputation

71 1801长期待摊费用long-term deferred expenses

72 1811递延所得税资产deferred income tax assets

73 1901待处理财产损溢waiting assets profit and loss

新准则英文会计报表：共同类

112 3101衍生工具derivative tool

113 3201套期工具arbitrage tool

114 3202被套期项目arbitrage project

一、企业财务会计报表封面FINANCIAL REPORT COVER

报表所属期间之期末时间点Period Ended

所属月份Reporting Period

报出日期Submit Date

记账本位币币种Local Reporting Currency

审核人Verifier

填表人Preparer

二、资产负债表Balance Sheet

资产Assets

流动资产Current Assets

货币资金Bank and Cash

短期投资Current Investment

一年内到期委托贷款Entrusted loan receivable due within one year

减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year

减：短期投资跌价准备Less: Impairment for current investment

短期投资净额Net bal of current investment

应收票据Notes receivable

应收股利Dividend receivable

应收利息Interest receivable

应收账款Account receivable

减：应收账款坏账准备Less: Bad debt provision for Account receivable

应收账款净额Net bal of Account receivable

其他应收款Other receivable

减：其他应收款坏账准备Less: Bad debt provision for Other receivable

其他应收款净额Net bal of Other receivable

预付账款Prepayment

应收补贴款Subsidy receivable

存货Inventory

减：存货跌价准备Less: Provision for Inventory

存货净额Net bal of Inventory

已完工尚未结算款Amount due from customer for contract work

待摊费用Deferred Expense

一年内到期的长期债权投资Long-term debt investment due within one year

一年内到期的应收融资租赁款Finance lease receivables due within one year

其他流动资产Other current assets

流动资产合计Total current assets

长期投资Long-term investment

长期股权投资Long-term equity investment

委托贷款Entrusted loan receivable

长期债权投资Long-term debt investment

长期投资合计Total for long-term investment

减：长期股权投资减值准备Less: Impairment for long-term equity investment

减：长期债权投资减值准备Less: Impairment for long-term debt investment

减：委托贷款减值准备Less: Provision for entrusted loan receivable

长期投资净额Net bal of long-term investment

其中：合并价差Include: Goodwill (Negative goodwill)

固定资产Fixed assets

固定资产原值Cost

减：累计折旧Less: Accumulated Depreciation

固定资产净值Net bal

减：固定资产减值准备Less: Impairment for fixed assets

固定资产净额NBV of fixed assets

工程物资Material holds for construction of fixed assets

在建工程Construction in progress

减：在建工程减值准备Less: Impairment for construction in progress

在建工程净额Net bal of construction in progress

固定资产清理Fixed assets to be disposed of

固定资产合计Total fixed assets

无形资产及其他资产Other assets & Intangible assets

无形资产Intangible assets

减：无形资产减值准备Less: Impairment for intangible assets

无形资产净额Net bal of intangible assets

长期待摊费用Long-term deferred expense

融资租赁——未担保余值Finance lease –Unguaranteed residual values

融资租赁——应收融资租赁款Finance lease – Receivables

其他长期资产Other non-current assets

无形及其他长期资产合计Total other assets & intangible assets

递延税项Deferred Tax

递延税款借项Deferred Tax assets

资产总计Total assets

负债及所有者（或股东）权益Liability & Equity

流动负债Current liability

短期借款Short-term loans

应付票据Notes payable

应付账款Accounts payable

已结算尚未完工款

预收账款Advance from customers

应付工资Payroll payable

应付福利费Welfare payable

应付股利Dividend payable

应交税金Taxes payable

其他应交款Other fees payable

其他应付款Other payable

预提费用Accrued Expense

预计负债Provision

递延收益Deferred Revenue

一年内到期的长期负债Long-term liability due within one year

其他流动负债Other current liability

流动负债合计Total current liability

长期负债Long-term liability

长期借款Long-term loans

应付债券Bonds payable

长期应付款Long-term payable

专项应付款Grants & Subsidies received 其他长期负债Other long-term liability

长期负债合计Total long-term liability

递延税项Deferred Tax

递延税款贷项Deferred Tax liabilities

负债合计Total liability

少数股东权益Minority interests

所有者权益（或股东权益）Owners’ Equity

实收资本（或股本）Paid in capital

减；已归还投资Less: Capital redemption

实收资本（或股本）净额Net bal of Paid in capital

资本公积Capital Reserves

盈余公积Surplus Reserves

其中：法定公益金Include: Statutory reserves

未确认投资损失Unrealised investment losses

未分配利润Retained profits after appropriation

其中：本年利润Include: Profits for the year

外币报表折算差额Translation reserve

所有者（或股东）权益合计Total Equity

负债及所有者（或股东）权益合计Total Liability & Equity

三、利润及利润分配表Income statement and profit appropriation

一、主营业务收入Revenue

减：主营业务成本Less: Cost of Sales

主营业务税金及附加Sales Tax

二、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss)

会计科目中英文对照全

assets?1 资产current assets?11~ 12 流动资产现金及约当现金111 cash and cash equivalents? 库存现金cash on hand?1111 petty cash/revolving funds?1112 零用金/周转金银行存款cash in banks?0 g1113 在途现金cash in transit?1116 约当现金1117 cash equivalents? 约当现金1118 其它现金及other cash and cash equivalents? short-term investment?112 短期投资 - stock?股票- short-term investments 1121 短期投资 term notes and bills?-shortterm investments - short1122 短期投资--短期票券 government bonds?term investments short--1123 短期投资-政府债券beneficiary certificates?short-term investments --1124 短期投资受益凭证 corporate bonds?term investments --1125 短期投资-公司债short term investments other?- 1128 短期投资-其它short-allowance for reduction of shortterm investment to market?1129 -备抵短期投资跌价损失113 应收票据notes receivable? 应收票据notes receivable?1131 应收票据贴现discounted notes receivable?1132 notes receivable - related parties?1137 应收票据-关系人 other notes receivable?其它应收票据1138 tible accounts-－应收票据1139 备抵呆帐allowance for uncollec- notes receivable? 应收帐款114 accounts receivable? 应收帐款accounts receivable?1141 应收分期帐款installment accounts receivable?1142 - related parties? 1147 应收帐款-关系人accounts receivable accounts receivable? tible accounts 1149 备抵呆帐－应收帐款-allowance for uncollec- other receivables?其它应收款118 forward exchange contract receivable?1181 应收出售远汇款forward exchange contract receivable -1182 应收远汇款-外币foreign currencies? discount on forward ex-1183 change contract?买卖远汇折价应收收益earned revenue receivable?1184 income tax refund receivable?应收退税款1185 - related parties?-1187 其它应收款关系人other receivables other?other receivables 1188 其它应收款-其它-allowance for uncollec- other receivables? tible accounts - 1189 备抵呆帐-其它应收款inventories?121~122 存货 merchandise inventory?1211 商品存货 consigned goods?寄销商品1212 goods in transit?在途商品1213 1219 备抵存货跌价损失allowance for reduction of inventory to market? 1221 制成品finished goods? consigned finished goods? 寄销制成品1222 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 expenses? 1251 预付薪资prepaid payroll? 1252 预付租金prepaid rents? 1253 预付保险费prepaid insurance? 用品盘存1254 office supplies? prepaid income tax?1255 预付所得税 other prepaid expenses?1258 其它预付费用 126 预付款项prepayments? 1261 预付货款prepayment for purchases? other prepayments?1268

新发布企业会计准则目录、会计科目、财务报表(中英文)

新发布企业会计准则目录(中英文对照版）企业会计准则目录 Index for Accounting Standards for Business Enterprises Announced February 2006 Effective 2007 for Listed Companies 1. 企业会计准则---------基本准则 (Accounting Standard for Business Enterprises - Basic Standard) 2. 企业会计准则第1 号---------存货 (Accounting Standard for Business Enterprises No. 1 - Inventories) 3. 企业会计准则第2 号---------长期股权投资 (Accounting Standard for Business Enterprises No. 2 - Long-term equity invest ments) 4. 企业会计准则第3 号---------投资性房地产 (Accounting Standard for Business Enterprises No. 3 - Investment properties) 5. 企业会计准则第4 号---------固定资产 (Accounting Standard for Business Enterprises No. 4 - Fixed assets) 6. 企业会计准则第5 号---------生物资产 (Accounting Standard for Business Enterprises No. 5 - Biological assets) 7. 企业会计准则第6 号---------无形资产 (Accounting Standard for Business Enterprises No. 6 - Intangible assets) 8. 企业会计准则第7 号---------非货币性资产交换 (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monet ary assets) 9. 企业会计准则第8 号---------资产减值 (Accounting Standard for Business Enterprises No. 8 - Impairment of assets) 10. 企业会计准则第9 号---------职工薪酬 (Accounting Standard for Business Enterprises No. 9 – Employee compensatio n ) 11. 企业会计准则第10 号--------企业年金基金 (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fun d)

新会计准则会计科目表中英文对照18页word

新会计科目表 1 资产 assets 11~ 12 流动资产 current assets 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

会计科目中英文对照

完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment：其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets

新会计准则财务报表-中英文

新会计准则财务报表-中英文资产负债表 Balance Sheet 会企01表编制单位: (Company Name) At December of 2010 年月日单位: (Unit) 资产 Assets 期末余额年初余额负债与所有者权益 Liabilities and 期末余额年初余额 2010 2009 Shareholders’ Equity 2010 2009 RMB ‘000 RMB’ 000 RMB ‘000 RMB’ 000 流动资产:Current Assets 流动负债:Current Liabilities 现金 Cash (and cash equivalent) 短期借款 Short term borrowings Assets: Liabilities 交易性金融资产(短期投资) 交易性金融负债 Marketable Cash +500 Marketable Marketable securities (short-term Securities (liabilities) Marketable securities investments) securities +500 (repo -500 contract) 应收票据 Bills receivables 应付票据 Bills payables 应收账款 Accounts receivables 应付账款 Accounts payables (trade (trade receivables) (A/R) payables) (A/P) 减:坏账准备 Less: Bad debt 预收账款 Advances from customers provisions 应收账款净额 Accounts 应付职工薪酬 Salary payables receivables, net

新会计准则会计科目中英文对照表

资产类Assets 流动资产Current assets 货币资金Cash and cash equivalents 1001 现金Cash 1002 银行存款Cash in bank 1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank '100902 银行本票Cashier's cheque '100903 银行汇票Bank draft '100904 信用卡Credit card '100905 信用证保证金L/C Guarantee deposits '100906 存出投资款Refundable deposits 1101 短期投资Short-term investments '110101 股票Short-term investments - stock '110102 债券Short-term investments - corporate bonds '110103 基金Short-term investments - corporate funds '110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable 1111 应收票据Note receivable 银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance

1121 应收股利Dividend receivable 1122 应收利息Interest receivable 1131 应收账款Account receivable 1133 其他应收款Other notes receivable 1141 坏账准备Bad debt reserves 1151 预付账款Advance money 1161 应收补贴款Cover deficit by state subsidies of receivable 库存资产Inventories 1201 物资采购Supplies purchasing 1211 原材料Raw materials 1221 包装物Wrappage 1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods 1243 库存商品Finished goods 1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis 1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by

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财政部关于印发《企业会计准则――应用指南》的通知 (2006年11月版) 国务院有关部委、有关直属机构，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财务局，有关中央管理企业：根据《企业会计准则――基本准则》（中华人民共和国财政部令第33号）和《财政部关于印发〈企业会计准则第1号――存货〉等38项具体准则的通知》（财会[2006]3号），财政部制定了《企业会计准则――应用指南》，现予印发，自2007年1月1日起在上市公司内施行，鼓励其他企业执行。执行《企业会计准则――基本准则》的企业，不再执行现行准则、《企业会计制度》、《金融企业会计制度》、各项专业核算办法和问题解答。执行中有何问题，请及时反馈财政部。新会计准则下会计科目设置和主要账务处理一、会计科目会计科目和主要账务处理依据企业会计准则中确认和计量的规定制定，涵盖了各类企业的交易或者事项。企业在不违反会计准则中确认、计量和报告规定的前提下，可以根据本单位的实际情况自行增设、分拆、合并会计科目。企业不存在的交易或者事项，可不设置相关会计科目。对于明细科目，企业可以比照本附录中的规定自行设置。会计科目编号供企业填制会计凭证、登记会计账簿、查阅会计账目、采用会计软件系统参考，企业可结合实际情况自行确定会计科目编号序号编号会计科目名称序号编号会计科目名称一、资产类80 2202 应付账款 1 1001 库存现金81 2203 预收账款 2 1002 银行存款82 2211 应付职工薪酬 3 1003 存放中央银行款项83 2221 应交税费 4 1011 存放同业84 2231 应付利息 5 1012 其他货币资金85 2232 应付股利 6 1021 结算备付金86 2241 其他应付款 7 1031 存出保证金87 2251 应付保单红利 8 1101 交易性金融资产88 2261 应付分保账款 9 1111 买入返售金融资产89 2311 代理买卖证券款 10 1121 应收票据90 2312 代理承销证券款 11 1122 应收账款91 2313 代理兑付证券款

会计科目英文对照2

中国会计制度科目英文对照应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable 应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a year 长期投资：Long-term investment：其中:长期股权投资Including: Long term equity investment 长期债权投资Long term securities investment 固定资产原价Fixed assets-cost 固定资产净值Fixed assets-net value 减：固定资产减值准备Less: Impairment of fixed assets 固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 其中:土地使用权Including: Land use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including: Fixed assets repair 其他长期资产Other long term assets 无形及其他资产合计Total intangible assets and other assets 递延税款借项Deferred assets debits 应付票款Notes payable 应付帐款Accounts payab1e预收帐款Advances from customers 应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e 应交税金T axes payable其他应交款Other payable to government其他应付款Other creditors 预提费用Provision for expenses预计负债Accrued liabilities 一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities长期借款Long-term loans payable 应付债券Bonds payable长期应付款long-term accounts payable 长期负债合计Total long term liabilities 递延税款贷项Deferred taxation credit * 少数股东权益Minority interests 实收资本(股本) Subscribed Capital国家资本National capital 集体资本Collective capital法人资本Legal person's capital 其中:国有法人资本Including: State-owned legal person's capital 集体法人资本Collective legal person's capital个人资本Personal capital 外商资本Foreign businessmen's capital 资本公积Capital surplus 盈余公积surplus reserve 其中:法定盈余公积Including: statutory surplus reserve 公益金public welfare fund 补充流动资本Supplementary current capital * 未确认的投资损失（以“-”号填列）Unaffirmed investment loss 未分配利润Retained earnings 所有者权益合计T otal shareholder's equity

新准则英文会计报表

新准则英文会计报表：成本 122 5001生产成本production cost 123 5101制造费用cost of production 124 5201劳务成本service cost 125 5301研发支出research and development expenditures 126 5401工程施工建造承包商专用engineering construction exclusively for construction contractor 127 5402工程结算建造承包商专用engineering settlement exclusively for construction contractor 128 5403机械作业建造承包商专用mechanical operation exclusively for construction contractor 新准则英文会计报表：所有者权益 115 4001实收资本paid-up capital 116 4002资本公积contributed surplus 117 4101盈余公积earned surplus 119 4103本年利润profit for the current year 120 4104利润分配allocation of profits 121 4201库存股treasury stock 新准则英文会计报表：资产 1 1001库存现金cash on hand 2 1002银行存款bank deposit 5 1015其他货币资金other monetary capital 9 1101交易性金融资产transaction monetary assets 11 1121应收票据notes receivable 12 1122应收账款Account receivable 13 1123预付账款account prepaid 14 1131应收股利dividend receivable 15 1132应收利息accrued interest receivable 21 1231其他应收款accounts receivable-others 22 1241坏账准备had debts reserve 28 1401材料采购procurement of materials 29 1402在途物资materials in transit 30 1403原材料raw materials 32 1406库存商品commodity stocks

新会计准则会计科目表(中英文对照)

一、资产类 11001 库存现金 cash on hand 21002 银行存款 bank deposit 51015 其他货币资金 other monetary capital 91101 交易性金融资产 transaction monetary assets 111121应收票据 notes receivable 121122应收账款 account receivable 131123预付账款 account prepaid 141131应收股利 dividend receivable 151132应收利息 accrued interest receivable 211231其他应收款 accounts receivable-others 221241坏账准备 had debts reserve 281401材料采购 procurement of materials 291402在途物资 materials in transit 301403原材料 raw materials 321406库存商品 commodity stocks 331407发出商品 goods in transit 361412包装物及低值易耗品 wrappage and low value and easily wornoutarticles 421461存货跌价准备 reserve against stock price declining 451521持有至到期投资 hold investment due

461522持有至到期投资减值准备 hold investment due reduction reserve 471523可供出售金融资产 financial assets available for sale 481524长期股权投资 long-term stock ownership investment 491525长期股权投资减值准备 long-term stock ownership investment reduction reserve 501526投资性房地产 investment realeastate 511531长期应收款 long-term account receivable 521541未实现融资收益 unrealized financing income 541601固定资产 permanent assets 551602累计折旧 accumulated depreciation 561603固定资产减值准备permanent assets reduction reserve 571604在建工程 construction in process 581605工程物资 engineer material 591606固定资产清理 disposal of fixed assets 601611融资租赁资产租赁专用 financial leasing assets exclusively for leasing 611612未担保余值租赁专用 unguaranteed residual value exclusively for leasing

国际会计科目中英文对照

国际会计科目中英文对照Account帐户 Accounting system会计系统AmericanAccountingAssociation美国会计协会 AmericanInstituteofCPAs美国注册会计师协会 Audit审计 Balance sheet资产负债表 Bookkeepking簿记 Cash flow prospects现金流量预测 Certificate in Internal Auditing内部审计证书CertificateinManagementAccounting管理会计证书 Certificate Public Accountant注册会计师 Cost accounting成本会计 External users外部使用者 Financial accounting财务会计 Financial Accounting Standards Board财务会计准则委员会 Financial forecast财务预测

Generallyacceptedaccountingprinciples公认会计原则 General-purpose information通用目的信息GovernmentAccountingOffice政府会计办公室 Income statement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理会计师协会 Integrity整合性 Internal auditing内部审计 Internal control structure内部控制结构Internal Revenue Service国内收入署Internal users内部使用者 Management accounting管理会计Return of investment投资回报 Return on investment投资报酬SecuritiesandExchangeCommission证券交易委员会 Statement of cash flow现金流量表

新会计准则会计报表及附注

资产负债表会企01表编制单位: 年月日单位:元

利润表会企02表

所有者权益变动表会企04表编制单位: 年度单位:元

一般企业报表附注: 附注是财务报表的重要组成部分.企业应当按照规定披露附注信息主要包括以下内容: (一)企业的基本情况 1.企业注册地、组织形式和总部地址。 2．企业的业务性质和主要经营活动。 3．母公司以及集团最终母公司的名称。 4．财务报告的批准报出者和财务报告批准报出日。（二）财务报表的编制基础（三）遵循企业会计准则的声明企业应当声明编制的财务报表符合企业会计准则的要求，真实、完整地反映了企业的财务状况、经营成果和现金流量等有关信息。（四）重要会计政策和会计估计企业应当披露采用的重要会计政策和会计估计，不重要的会计政策和会计估计可以不披露。在披露重要会计政策和会计估计时，应当披露重要会计政策的确定依据和财务报表项目的计量基础，以及会计估计中所采用的关键假设和不确定因素。（五）会计政策和会计估计变更以及差错更正的说明企业应当按照《企业会计准则第28号——会计政策、会计估计变更和差错更正》有其应用指南的规定，披露会计政策和会计估计变更以及差错更正的有关情况。（六）报表重要项目的说明企业对报表重要项目的说明，应当按照资产负债表、利润表、现金流量表、所有者权益变动表及其项目列示的顺序，采用文字和数字描述相结合的方式进行披露。报表重要项目的明细金额合计，应当与报表项目金额相衔接。 2.应收帐款（1）应收帐款按帐龄结构披露的格式：（2）应收帐款按客户类别披露的格式如下：

3.存货 4.其他流动资产的披露 6．持有至到期投资的披露 7．长期股权投资 8．投资性房地产（1）采用成本模式进行后续计量

《最新国际会计科目中英文对照》(2013.9)

中国会计科目中英文对照代码名称代码名称代码名称代码名称英译 1 资产assets 11~ 12 流动资产current assets 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merchandise inventory 1212 寄销商品consigned goods

新会计准则中英文会计科目对照表

新会计准则中英文会计科目对照表 2008-08-11 06:31 P.M. 新会计准则中英文会计科目对照表中英文会计科目对照表如下: 会计科目中英对照表会计科目 accounting subject 顺序号serial number 编号code number 会计科目名称accounting subject 会计科目适用范围accounting subject range of application 一、资产类 1 1001 库存现金 cash on hand 2 1002 银行存款 bank deposit 5 1015 其他货币资金 other monetary capital 9 1101 交易性金融资产 transaction monetary assets 11 1121 应收票据 notes receivable 12 1122 应收账款 Account receivable 13 1123 预付账款 account prepaid 14 1131 应收股利 dividend receivable 15 1132 应收利息 accrued interest receivable 21 1231 其他应收款 accounts receivable-others 22 1241 坏账准备 had debts reserve 28 1401 材料采购 procurement of materials 29 1402 在途物资 materials in transit 30 1403 原材料 raw materials 32 1406 库存商品 commodity stocks 33 1407 发出商品 goods in transit 36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles 42 1461 存货跌价准备 reserve against stock price declining 43 1501 待摊费用 fees to be apportioned 45 1521 持有至到期投资 hold investment due 46 1522 持有至到期投资减值准备 hold investment due reduction reserve 47 1523 可供出售金融资产 financial assets available for sale 48 1524 长期股权投资 long-term stock ownership investment

新准则会计科目英文翻译

新准则会计科目英文翻译一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable 21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against stock price declining 43 1501 待摊费用fees to be apportioned 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account receivable 52 1541 未实现融资收益unrealized financing income 54 1601 固定资产permanent assets 55 1602 累计折旧accumulated depreciation 56 1603 固定资产减值准备permanent assets reduction reserve 57 1604 在建工程construction in process 58 1605 工程物资engineer material 59 1606 固定资产清理disposal of fixed assets 60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing 61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing 62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture 63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture 65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation 66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation 67 1701 无形资产intangible assets 68 1702 累计摊销accumulated amortization