会计估计英语

一些常用会计英语单词如下：

A开头：

( 1 )、account 账户,报表

( 2 )、accounting postulate 会计假设

( 3 )、accounting valuation 会计计价

( 4 )、accountability concept 经营责任概念

( 5 )、accountancy 会计职业

( 6 )、accountant 会计师

( 7 )、accounting 会计

( 8 )、agency cost 代理成本

( 9 )、accounting bases 会计基础

( 10 )、accounting manual 会计手册

( 11 )、accounting period 会计期间

( 12 )、accounting policies 会计方针

( 13 )、accounting rate of return 会计报酬率

( 14 )、accounting reference date 会计参照日

( 16 )、accrual concept 应计概念

( 15 )、accounting reference period 会计参照期间

( 17 )、accrual expenses 应计费用

( 18 )、acid test ratio 速动比率(酸性测试比率)

( 19 )、acquisition 收购

( 20 )、acquisition accounting 收购会计

( 21 )、adjusting events 调整事项

( 22 )、administrative expenses 行政管理费

( 23 )、amortization 摊销

B开头：

（1）、backflush accounting 倒退成本计算

（2）、bad debts 坏帐

（3）、bad debts ratio 坏帐比率

（4）、bank charges 银行手续费

（5）、bank overdraft 银行透支

（6）、bank reconciliation 银行存款调节表

（7）、bank statement 银行对账单

（8）、bankruptcy 破产

（9）、basis of apportionment 分摊基础

（10）、batch 批量

（11）、batch costing 分批成本计算

（12）、beta factor B (市场)风险因素B

（12）、bill 账单

（13）、bill of exchange 汇票

（14）、bill of lading 提单

（15）、bill of materials 用料预计单

（16）、bill payable 应付票据

（17）、bill receivable 应收票据

（18）、bin card 存货记录卡

（19）、bonus 红利

C开头：

( 1 )、cash ledger 现金分类账

( 2 )、cash limit 现金限额

( 3 )、CCA 现时成本会计

( 4 )、center 中心

( 5 )、changeover time 变更时间

( 7 )、chartered entity 特许经济个体

( 8 )、cheque 支票

( 9 )、cheque register 支票登记薄

( 10 )、classification 分类

( 11 )、clock card 工时卡

( 12 )、code 代码

( 13 )、commitment accounting 承诺确认会计

( 14 )、common cost 共同成本

( 15 )、company limited by guarantee 有限担保责任公司

( 16 )、company limited by shares 股份有限公司

( 17 )、competitive position 竞争能力状况

( 18 )、concept 概念

( 19 )、conglomerate 跨行业企业

( 20 )、consistency concept 一致性概念

( 21 )、consolidated accounts 合并报表

( 22 )、consolidation accounting 合并会计

D开头：

( 1 )、debenture 债券

( 2 )、debit note 借项通知

( 3 )、debit capacity 举债能力

( 4 )、debt ratio 债务比率

( 6 )、debtor 债务人;应收账款

( 7 )、debtor days ratio 应收账款天数率

( 8 )、debtors ledger 应收账款分类账

( 9 )、debtor' age analysis 应收账款账龄分析

( 10 )、decision driven costs 决策连动成本

( 11 )、decision tree 决策树

( 12 )、defects 次品

( 13 )、deferred expenditure 递延支出

( 14 )、deferred shares 递延股份

( 15 )、deferred taxation 递延税款

( 16 )、delivery note 交货单

( 17 )、departmental accounts 部门报表

E开头：

( 1 )、entity 经济个体

( 2 )、environmental audit 环境审计

( 3 )、environmental impact assessment 环境影响评价

( 4 )、EOQ 经济订购批量

( 5 )、equity 权益

( 6 )、equity method of accounting 权益法会计计算

( 7 )、equity share capital 权益股本

( 8 )、equivalent units 当量

( 9 )、event 事项

( 10 )、exceptional items 例外事项

( 11 )、expected value 期望值

( 12 )、expenditure 支出

( 13 )、expenses 费用

( 14 )、external audit 外部审计

F开头：

( 1 )、financial accounting 财务会计

( 2 )、financial accounts calendar adjustment 财务报表的日历时间调整

( 3 )、financial management 财务管理

( 4 )、financial planning 财务计划

( 5 )、financial statement 财务报表

( 6 )、finished goods 完成品

( 7 )、fixed asset 固定资产

( 8 )、fixed overhead 固定制造费用

( 7 )、fixed asset turnover 固定资产周转率

扩展资料:

会计分类：

按核算主体及目的分类

1、预算会计：以实现公共职能为目的，以公共资产为核算对象，以公共事务为核算依据，以公共业务成果为主要考核指标，其具有“公共性”、“非营利性”、“财政性”的特点。

是适用于各级政府部门、行政单位和各类非营利组织的会计体系。

2、财务会计：以营利为目的的经济实体为核算对象，反映企业的财务状况、经营成果和现金流量，为改善企业内部管理和提高经济效益服务。

是适用于各类企业及营业性组织的会计体系。

按报告对象分类

1、财务会计：编制财务报表，为企业内部和外部用户提供信息。财务会计的信息是提供广泛的用户。其重点在于报告财务状况和营运状况，主要是对外部提供参考。

2、管理会计：主要是对企业的管理层提供信息，作为企业内部各部门进行决策的依据。没有标准的模式、不受会计准则的控制。

按行业分类

1、按行业分为：工业企业会计、商品流通会计 、金融证券会计 、保险企业会计 、施工企业会计 、房地产业会计 、邮电通讯会计 、农业企业会计、旅游餐饮会计 、

医疗卫生会计 、 交通运输会计 、 文化教育会计 、物业管理会计、 行政事业会计、 上市公司会计 、物流企业会计等

按工作内容分类

1、成本会计：指为了求得产品的总成本和单位成本而核算全部生产费用的会计。成本会计的中心内容为成本核算。

成本会计分为管理及财务两个方面，成本会计协助管理计划及控制公司的经营，并制定长期性或策略性的决策，并且建立有利的成本控制方法、降低成本与改良品质。

按工作范围分类

按工作范围分为：公共会计、私用会计、政府会计

会计的对象是指会计所核算和监督的内容，即特定主体能够以货币表现的经济活动。

以货币表现的经济活动通常又称为价值运动或资金运动。资金运动包括特定主体的资金投入、资金运用和资金退出等过程。

参考资料来源：百度百科-会计

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 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 expenses 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 expenses 126 预付款项 prepayments 1261 预付货款 prepayment for purchases 1268 其它预付款项 other prepayments 128~129 其它流动资产 other current assets 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 assets 1292 递延兑换损失 deferred foreign exchange losses 1293 业主(股东)往来 owners'(stockholders') current account 1294 同业往来 current account with others 1298 其它流动资产-其它 other current assets - other 13 基金及长期投资 funds and long-term investments 131 基金 funds 1311 偿债基金 redemption fund (or sinking fund) 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 leased assets 1511 租赁资产 leased assets 1519 累积折旧 -租赁资产 accumulated depreciation - leased assets 152 租赁权益改良 leasehold improvements 1521 租赁权益改良 leasehold improvements 1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold 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 assets 161 递耗资产 depletable assets 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 assets 171 商标权 trademarks 1711 商标权 trademarks 172 专利权 patents 1721 专利权 patents 173 特许权 franchise 1731 特许权 franchise 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 leasehold improvements 1788 其它无形资产-其它 other intangible assets - other 18 其它资产 other assets 181 递延资产 deferred assets 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 assets 1815 预付退休金 prepaid pension cost 1818 其它递延资产 other deferred assets 182 闲置资产 idle assets 1821 闲置资产 idle assets 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 assets leased to others 1851 出租资产 assets leased to others 1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation 1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others 186 存出保证金 refundable deposit 1861 存出保证金 refundable deposits 188 杂项资产 miscellaneous assets 1881 受限制存款 certificate of deposit - restricted 1888 杂项资产 -其它 miscellaneous assets - 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 expenses 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 expenses 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 purchased 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 lease 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 ================================================================================ 3 所有者权益 owners' equity 31 资本 capital 311 资本（或股本） capital 3111 普通股股本 capital - common stock 3112 特别股股本 capital - preferred stock 3113 预收股本 capital collected in advance 3114 待分配股票股利 stock dividends to be distributed 3115 资本 capital 32 资本公积 additional paid-in capital 321 股票溢价 paid-in capital in excess of par 3211 普通股股票溢价 paid-in capital in excess of par- common stock 3212 特别股股票溢价 paid-in capital in excess of par- preferred stock 323 资产重估增值准备 capital surplus from assets revaluation 3231 资产重估增值准备 capital surplus from assets revaluation 324 处分资产溢价公积 capital surplus from gain on disposal of assets 3241 处分资产溢价公积 capital surplus from gain on disposal of assets 325 合并公积 capital surplus from business combination 3251 合并公积 capital surplus from business combination 326 受赠公积 donated surplus 3261 受赠公积 donated surplus 328 其它资本公积 other additional paid-in capital 3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions 33 保留盈余(或累积亏损) retained earnings (accumulated deficit) 331 法定盈余公积 legal reserve 3311 法定盈余公积 legal reserve 332 特别盈余公积 special reserve 3321 意外损失准备 contingency reserve 3322 改良扩充准备 improvement and expansion reserve 3323 偿债准备 special reserve for redemption of liabilities 3328 其它特别盈余公积 other special reserve 335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit) 3351 累积盈亏 accumulated profit or loss 3352 前期损益调整 prior period adjustments 3353 本期损益 net income or loss for current period 34 权益调整 equity adjustments 341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments 3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments 342 累积换算调整数 cumulative translation adjustment 3421 累积换算调整数 cumulative translation adjustments 343 未认列为退休金成本之净损失 net loss not recognized as pension cost 3431 未认列为退休金成本之净损失 net loss not recognized as pension costs 35 库藏股 treasury stock 351 库藏股 treasury stock 3511 库藏股 treasury stock 36 少数股权 minority interest 361 少数股权 minority interest 3611 少数股权 minority interest ================================================================================ 4 营业收入 operating revenue 41 销货收入 sales revenue 411 销货收入 sales revenue 4111 销货收入 sales revenue 4112 分期付款销货收入 installment sales revenue 417 销货退回 sales return 4171 销货退回 sales return 419 销货折让 sales allowances 4191 销货折让 sales discounts and allowances 46 劳务收入 service revenue 461 劳务收入 service revenue 4611 劳务收入 service revenue 47 业务收入 agency revenue 471 业务收入 agency revenue 4711 业务收入 agency revenue 48 其它营业收入 other operating revenue 488 其它营业收入-其它 other operating revenue 4888 其它营业收入-其它 other operating revenue - 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accounting estimate是正确的。estimate可作名词 通常会计估计加后s，即accounting estimates

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)加：其他业务收入 Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润（亏损以“—”填列） Profit from operation ( - means loss)加：投资收益（亏损以“—”填列） Add: Investment income补贴收入 Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额（亏损总额以“—”填列） Profit before Tax减：所得税 Less: Income tax少数股东损益 Minority interest加：未确认投资损失 Add: Unrealised investment losses五、净利润（净亏损以“—”填列） Net profit ( - means loss)加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available for owners' distribution减：应付优先股股利 Less: Appropriation of preference share's dividend提取任意盈余公积 Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1． 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments2． 自然灾害发生损失 Losses from natural disaster3． 会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies4． 会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates5． 债务重组损失 Losses from debt restructuring现金流量表 Cash Flow Statement一、经营活动产生的现金流量： Cash Flow from Operating Activities:销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services收到的税费返还 Refunds of taxes收到的其他与经营活动有关的现金 Cash received relating to other operating activities现金流入小计 Sub-total of cash inflows购买商品、接受劳务支付的现金 Cash paid for goods or receiving services支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees支付的各项税费 Tax payments支付的其他与经营活动有关的现金 Cash paid relating to other operating activities现金流出小计 Sub-total of cash outflows经营活动产生的现金流量净额 Net Cash Flow from Operating Activities二、投资活动产生的现金流量： Cash Flow from Investing Activities:收回投资所收到的现金 Cash received from disposal of investments处置子公司和其他经营单位收到的现金 Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金 Cash received from investments income处置固定资产、无形资产和其他长期资产而收到的现金净额 Net cash received from disposal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金 Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金 Cash received relating to other investing activities现金流入小计 Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金 Cash paid to acquire investments支付的其他与投资活动有关的现金 Cash payments relating to other investing activities现金流出小计 Sub-total of cash outflows投资活动产生的现金流量净额 Net Cash Flow from Investing Activities三、筹资活动产生的现金流量： Cash Flow from Financing Activities:吸收投资所收到的现金 Cash received by investors借款所收到的现金 Cash received from borrowings其中：从金融机构借款所收到的现金 Include: Cash received from financial institution borrowings收到的其他与筹资活动有关的现金 Cash received relating to other financing activities现金流入小计 Sub-total of cash inflows偿还债务所支付的现金 Repayments of borrowings其中：偿还金融机构债务所支付的现金 Include: Repayments of financial institution borrowings分配股利、利润和偿付利息所支付的现金 Dividends paid, profit distributed or interest paid支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities现金流出小计 Sub-total of cash outflows筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities四、汇率变动对现金的影响额 Effect of Foreign Currency Translation五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表： Supplementary Information:1.将净利润调节为经营活动的现金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润 Net Profit加：少数股东损益 Add: Minority interest加：计提的资产减值准备 Impairment losses on assets固定资产折旧 Depreciation of fixed assets无形资产摊销 Amortisation of intangible assets长期待摊费用摊销 Amortisation of long-term deferred expenses待摊费用减少（减：增加） Decrease (increase) in deferred expenses预提费用增加（减：减少） Increase (decrease) in accrued expenses处置固定资产、无形资产和其他长期资产的损失（减、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失 Losses on write-off of fixed assets财务费用 Finance expense (income)投资损失（减、收益） Losses (gains) arising from investments递延税款贷款（减、借项） Deferred tax credit (debit)存货的减少（减、增加） Decrease (increase) in inventories经营性应收项目的减少（减、增加） Decrease (increase) in receivables under operating activities经营性应付项目的增加（减、减少） Increase (decrease) in payables under operating activities其他 Others经营活动产生的现金流量净额 Net cash flow from operating activities2.不涉及现金收支的投资和筹资活动： Investing and Financing Activities that do not Involve Cash Receipts and Payments:债务转为资本 Conversion of debt into capital一年内到期的可转换公司债券 Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产 Fixed assets acquired under finance leases3.现金及现金等价物净增加情况： Net Increase in Cash and Cash Equivalents:现金的期末余额 Cash at the end of the period减：现金的期初余额 Less: cash at the beginning of the year加：现金等价物的期末余额 Add: cash equivalents at the end of the period减：现金等价物的期初余额 Less: cash equivalents at the beginning of the period现金及现金等价物净增加额 Net increase in cash and cash equivalents