撒旦情人518
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 investments 2． 自然灾害发生损失 Losses from natural disaster 3． 会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies 4． 会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates 5． 债务重组损失 Losses from debt restructuring
爱延续泉泉
会计科目英文缩写：accounting；
所谓会计，就是把企业有用的各种经济业务统一成以货币为计量单位，通过记账、算账、报账等一系列程序来提供反映企业财务状况和经营成果的经济信息。
会计是以货币为主要计量单位，运用专门的方法，对企业、机关单位或其他经济组织的经济活动进行连续、系统、全面地反映和监督的一项经济管理活动。具体而言，会计是对一定主体的经济活动进行的核算和监督，并向有关方面提供会计信息。
古代会计
人类原始计量记录行为的发生是以人类生产行为的发生，发展作为根本前提的，它是社会发展到一定阶段的产物。古代会计，从时间上说，就是从旧石器时代的中晚期至封建社会末期的这段漫长的时期。
从会计所运用的主要技术方法方面看，主要涉及原始计量记录法，单式账簿法和初创时期的复式记账法等。这个期间的会计所进行的计量，记录，分析等工作一开始是同其他计算工作混合在一起，经过漫长的发展过程后，才逐步形成一套具有自己特征的方法体系，成为一种独立的管理工作。
工藤新之助
资产ASSETS流动资产：CURRENTASSETS
货币资金Cashandcashequivalents
结算备付金Provisionofsettlementfund
拆出资金Fundslent
交易性金融资产Financialassetsheldfortrading
应收票据Notesreceivable
应收账款Accountsreceivable
预付款项Advancestosuppliers
应收保费Insurancepremiumsreceivable
应收分保账款Cessionpremiumsreceivable
应收分保合同准备金Provisionofcessionreceivable
应收利息Interestsreceivable
其他应收款Otherreceivables
买入返售金融资产Recoursablefinancialassetsacquired存货Inventories
其中：原材料Rawmaterials
库存商品（产成品）Finishedgoods
一年内到期的非流动资产Non-currentassetsmaturingwithinoneyear
其他流动资产Othercurrentassets
其中：内部银行Including：In-housebank
流动资产合计TOTALCURRENTASSETS
非流动资产：NON-CURRENTASSETS
发放贷款及垫款Loansandpayments
可供出售金融资产Available-for-salefinancialassets
持有至到期投资Held-to-maturityinvestments
长期应收款Long-termreceivables
长期股权投资Long-termequityinvestments
投资性房地产Investmentrealestates
固定资产（固定资产原价）Fixedassets（Originalvalueoffixedassets）
减：累计折旧Less：Accumulateddepreciation
固定资产净值Fixedassets-netvalue
减：固定资产减值准备Reserveforfixedassetsimpairment
固定资产净额Netfixedassets
在建工程Constructioninprogress
工程物资Projectmaterials
固定资产清理Disposaloffixedassets
生产性生物资产Productivebiologicalassets
油气资产Oilandnaturalgasassets
无形资产Intangibleassets
开发支出Developmentcosts
商誉Goodwill
长期待摊费用Long-termdeferredexpenses
递延所得税资产Deferredincometaxassets
其他非流动资产Othernon-currentassets
其中：特准储备物资Including：Physicalassetsreservespecificallyauthorized
非流动资产合计TOTALNON-CURRENTASSETS
资产总计TOTALASSETS
二、负债LIABILITIES
流动负债：CURRENTLIABILITIES
短期借款Short-termborrowings
向中央银行借款Borrowingsfromcentralbank
吸收存款及同业存放Depositsfromcustomersandinterbank
拆入资金Depositfunds
交易性金融负债Financialassetsheldforliabilities
应付票据Notespayable
应付账款Accountspayable
预收款项Paymentsreceivedinadvance
卖出回购金融资产款Fundsfromsalesoffinancialassetswithrepurchasementagreement
应付手续费及佣金Handlingchargesandcommissionspayable
应付职工薪酬Employeebenefitspayable
其中：应付工资Including：Wagespayable
应付福利费Welfarepayable
其中：职工奖励及福利基Including：Bonusandwelfarefundforstaffandworkers
应交税费Taxesandsurchargespayable
其中：应交税金Including：Taxespayable
应付利息Interestspayable
应付股利Dividendspayable
其他应付款Otherpayables
应付分保账款Cessioninsurancepremiumspayable
保险合同准备金Provisionforinsurancecontracts
代理买卖证券款Fundsreceivedasagentofstockexchange
代理承销证券款Fundsreceivedasstockunderwrite
一年内到期的非流动负债Non-currentliabilitiesmaturingwithinoneyear
其他流动负债Othercurrentliabilities
其中：内部银行Including：In-housebank
流动负债合计TOTALCURRENTLIABILITIES
非流动负债：NON-CURRENTLIABILITIES
长期借款Long-termborrowings
应付债券Debtsecuritiesissued
长期应付款Long-termpayables
专项应付款Specificitempayable
预计负债EstimatedLiabilities
递延所得税负债Deferredtaxliabilities
其他非流动负债Othernon-currentliabilities
其中：特准储备基金Including：Authorizedreservefund
非流动负债合计TOTALNON-CURRENTLIABILITIES
负债合计TOTALLIABILITIES
三、所有者权益（或股东权益）：OWNERS'EQUITY（orshareholders'equity）
实收资本（或股本）Paid-upcapital（orsharecapital）
国家资本Nationalcapital
集体资本Collectivecapital
法人资本Legalperson’scapital
其中：国有法人资本State-ownedlegalperson'scapital
集体法人资本Collectivelegalperson'scapital
个人资本Personalcapital
外商资本Foreigncapital
减：已归还投资Less：Investmentreturned
实收资本净额Netpaid-upcapital
资本公积Capitalreserves
减：库存股Treasurystock
专项储备Specialreserves
盈余公积Surplusreserves
其中：法定公积金Statutorysurplusreserve
任意公积金Othersurplusreserve
储备基金Reservefund
企业发展基金Enterpriseexpansionfund
利润归还投资Profitscapitalizedonreturnofinvestment
一般风险准备Provisionfornormalrisks
未分配利润Retainedearnings/Undistributedprofits
外币报表折算差额Exchangedifferencesontranslatingforeignoperations
归属于母公司所有者权益合计Totalequityattributabletotheshareholdersofparentcompany
Totalequityattributabletotheshareholdersofparentcompany
少数股东权益Minorityshareholders'equity(B/S)
所有者权益合计TOTALOWNERS'EQUITY
负债和所有者权益总计TOTALLIABILITIESANDOWNERS'EQUITY
一、资产ASSETS
流动资产:CURRENTASSETS
货币资金Cashandcashequivalents
交易性金融资产Financialassetsheldfortrading
应收票据Notesreceivable
应收账款Accountsreceivable
减：坏帐准备Less：Provisionforbaddebts
预付款项Advancestosuppliers
应收股利Dividendsreceivable
其他应收款Otherreceivables
存货Inventories
其中：原材料Including：Rawmaterials
库存成品及商品Inventoryoffinishedgoods
低值易耗品Consumbles
一年内到期的非流动资产Non-currentassetsmaturing/duewithinoneyear
其他流动资产Othercurrentassets
流动资产合计TOTALCURRENTASSETS
非流动资产：NON-CURRENTASSETS
可供出售金融资产Available-for-salefinancialassets
持有至到期投资Held-to-maturityinvestments
长期应收款Long-termreceivables
长期股权投资long-termequityinvestments
投资性房地产Investmentrealestate
固定资产（固定资产原价）Fixedassets（Originalvalueoffixedassets）
减：累计折旧Less：Accumulateddepreciation
固定资产净值Fixedassets-netvalue
减：固定资产减值准备Reserveforfixedassetsimpairment
固定资产净额Netfixedassets
在建工程Constructioninprogress
工程物资Projectmaterials
固定资产清理Disposaloffixedassets
生产性生物资产Productivebiologicalassets
油气资产Oilandnaturalgasassets
无形资产Intangibleassets
开发支出Developmentcosts
商誉Goodwill
长期待摊费用Long-termdeferredexpenses
递延所得税资产Deferredincometaxassets
其他非流动资产Othernon-currentassets
非流动资产合计TOTALNON-CURRENTASSETS
资产总计TOTALASSETS
二、负债LIABILITIES
流动负债：CURRENTLIABILITIES
短期借款Short-termborrowings
交易性金融负债Financialassetsheldforliabilities
应付票据Notespayable
应付账款Accountspayable
预收款项Paymentsreceivedinadvance
应付职工薪酬Employeebenefitspayable/Staffremunerationpayables
应交税费Taxesandsurchargespayable
应付股利Dividendspayable
其他应付款Otherpayables
一年内到期的非流动负债Non-currentliabilitiesmaturingwithinoneyear
其他流动负债Othercurrentliabilities
流动负债合计TOTALCURRENTLIABILITIES
非流动负债：NON-CURRENTLIABILITIES
长期借款Long-termborrowings
应付债券Debtsecuritiesissued
长期应付款Long-termpayables
专项应付款Specificitempayable
预计负债Provisionsforliabilities
递延所得税负债Deferredincometaxliabilities
其他非流动负债Othernon-currentliabilities
非流动负债合计TOTALNON-CURRENTLIABILITIES
负债合计TOTALLIABILITIES
三、所有者权益（或股东权益）：OWNERS'EQUITY(orshareholders'equity)
实收资本（或股本）Paid-upcapital(orsharecapital)
其中：国家资本Nationalcapital
集体资本Collateralcapital
法人资本Legalperson'scapital
个人资本Personalcapital
外商资本Foreigncapital
资本公积Capitalreserves
减：库存股Treasurystock
盈余公积Surplusreserves
未分配利润Retainedearnings/Undistributedprofit
所有者权益（或股东权益）合计TOTALOWNERS'EQUITY(ORSHAREHOLDERS'EQUITY)
负债和所有者权益（或股东权益）总计TOTALLIABILITIESANDOWNERS'EQUITY
利润表
一、营业总收入Overallsales/Overallincome
其中：营业收入Including:Sales/Incomefromoperations/Incomefromoperations
其中：主营业务收入Sales/Incomefrommainbusiness/Incomefrommainbusiness
其他业务收入Sales/Incomefromotherbusiness/Incomefromotherbusiness
利息收入Interestsincome
已赚保费Insurancepremiumsearned
手续费及佣金收入Handlingchargesandcommissionsincome
二、营业总成本Overallcosts
其中：营业成本Including:Costsofoperations
其中：主营业务成本Costsofmainbusiness
邱shannon
lz你是想要会计科目么？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 investments 2． 自然灾害发生损失 Losses from natural disaster 3． 会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies 4． 会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates 5． 债务重组损失 Losses from debt restructuring
