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现金 Cash in hand6 z! n. F k9 K! ]3 M0 I+ ?
f" w- @. `+ |( h" Z% Z银行存款 Cash in bank
3 Q8 L6 K; T9 Y9 c! Q9 _# N" C1 Q6 |; D9 J5 g. K
其他货币资金-外埠存款Other monetary assets - cash in other cities
6 _( u& Z1 O/ X5 [1 ^+ G+ F# F) T! S8 _; R, i' y7 e; {( O
其他货币资金-银行本票 Other monetary assets - cashier‘s check
$ q' a# J$ J1 {9 Q8 Q: P' Y, r& n3 U: o
其他货币资金-银行汇票 Other monetary assets - bank draft
5 s* ~/ y+ Z9 S$ k+ x4 |) l* P+ s1 ^: i
其他货币资金-信用卡 Other monetary assets - credit cards
0 z4 u6 d. J F3 I. D O3 e9 E$ ~# r
, a- k z; H: V2 m其他货币资金-信用证保证金 Other monetary assets - L/C deposit9 ~0 A8 F5 w4 X) E
8 f" I7 d) a Q% K
其他货币资金-存出投资款 Other monetary assets - cash for investment
- k, e- c$ c1 t. f
' U4 b8 n9 w ^4 g9 U短期投资-股票投资 Investments - Short term - stocks% I6 T8 b# c# Z+ E
E. z% g, ~) J! g% M
短期投资-债券投资 Investments - Short term - bonds1 C7 j: m# j# k- K2 R+ V# b
6 F( u' j" A. b% ~0 A$ s
短期投资-基金投资 Investments - Short term - funds; [. c( K; T/ e3 f' ~5 a
2 Z1 D/ G% `3 w# L% y% r2 s2 d
短期投资-其他投资 Investments - Short term - others
' o) U# W; p7 N& G- T) U- c+ `
$ p4 d E5 }' Q, a/ x# o3 b短期投资跌价准备 Provision for short-term investment( x) `1 A- h1 T: d
( K' v/ w6 h$ u3 y' v
长期股权投资-股票投资 Long term equity investment - stocks
% J* R5 M( C$ T" X# A+ K0 T- W! Y% p2 j5 x4 G" Q, {
长期股权投资-其他股权投资 Long term equity investment - others' m2 U+ B9 I* Q" ]
' W) g9 J3 c: ^1 _& X长期债券投资-债券投资 Long term securities investemnt - bonds2 I0 a: Y# o# S% G' j5 `6 a' g
' [* B' D3 n4 K5 D
长期债券投资-其他债权投资 Long term securities investment - others) g9 w0 A o7 R' h6 z3 u2 S
+ C" r" d/ c$ _! A, T/ W1 k
长期投资减值准备 Provision for long-term investment- L1 t( V# J3 f
# r, C8 m: S/ _6 d/ h \5 i& z/ {应收票据 Notes receivable
+ ]0 {8 X9 {$ Z P$ j% d# u+ j P2 K# P0 h5 l- v
应收股利 Dividends receivable
9 A# E/ n7 E5 E# @ `! Z: G
n+ ?* }1 j8 P; S. }2 j应收利息 Interest receivable! H9 u" y+ r, [1 L( [: o
' N8 ]& R! G; k( n% E& u& t
应收帐款 Trade debtors
2 D( S& X% u/ `4 v2 J, T% ^
2 W( ?( V+ w3 b) Q! x/ @坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
" |. J# A2 n) o$ x9 N
5 q1 F/ @% K7 f2 g预付帐款 Prepayment4 ?# t; O* ~7 S7 p1 \
0 `2 O7 l, L- Z z应收补贴款 Allowance receivable
/ o% x5 ]% c! R5 u! ?5 F
( M' E/ u8 K+ H其他应收款 Other debtors
7 N* I% s) p$ k3 n" G: p, B3 p; {
# m; J5 @. C. c2 y2 Y& k坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
1 o% s5 B x: M( p" ]2 O, |6 l1 Z# O, a& L. o( C8 q
其他流动资产 Other current assets- I5 _9 c. o1 `5 \
3 o) q1 m2 E( g# m/ l
物资采购 Purchase
0 H' p$ d- R& ~* y$ W
2 {4 ~- Y' X2 M0 C原材料 Raw materials
" ?2 I( n. s& r1 i9 d
/ b0 D$ J1 a6 Z4 n. z& U包装物 Packing materials6 W: a9 ]! X: A$ d, R
6 M* d+ F# |: ], E2 N
低值易耗品 Low value consumbles
! N" l6 `+ o( O! f1 @% T
7 N# E4 n D3 C" y/ [材料成本差异 Material cost difference
; z/ Z+ ]. r0 @$ |# y# r/ e/ x- W1 |
4 e `2 ~3 r8 [: r O自制半成品 Self-manufactured goods
; W- T8 D' h6 H0 A. Q" k7 W
2 `. p( Y, `7 s! M/ \& Z) g3 W库存商品 Finished goods
/ O6 F, D9 V8 f: M/ O1 G& I. E6 z4 A* u5 S
商品进销差价 Difference between purchase & sales of commodities
) l) H2 Q. d5 E+ [$ y9 N) `3 s' L# p
委托加工物资 Consigned processiong material& i4 B4 n$ q' W' U3 |
3 ]8 y5 J' B4 n- S* h/ o
委托代销商品 Consignment-out# p, D; K* ^) \2 `, m6 ?% L0 {, ~4 h" _
) q# u$ @8 c" J( y受托代销商品 Consignment-in e6 Z% N/ B+ N6 {% e3 o
$ P6 y, B( o- P6 a7 a4 H
分期收款发出商品 Goods on instalment sales* x+ I9 X$ r; P3 x: @. Z
Y4 P# d W7 d+ h: w" J存货跌价准备 Provision for obsolete stocks
" G4 T3 _' A; F+ h# X- m% J1 t+ {4 k; r/ I! |& n/ |( r* ^
待摊费用 Prepaid expenses5 X Y8 W% ^, p3 N& o
. Z# \3 @! g4 i8 M* }
待处理流动资产损益 Unsettled G/L on current assets9 [* u2 r: L E+ o p0 m# r. D
+ J# w9 r; i2 ?% X! f' j
待处理固定资产损益 Unsettled G/L on fixed assets% Q1 ]) r! Q- R; |
! J h4 c9 x% V _: [委托贷款-本金 Consignment loan - principle2 Q' j- A/ e5 o; h/ j
: K$ p. G* C% m, c n, u委托贷款-利息 Consignment loan - interest& d2 Z! q# J j5 w
- ]1 v6 J t6 \# u- `$ C
委托贷款-减值准备 Consignment loan - provision8 O. E. W) {; g- V' H# d
8 G' B% `9 o* q3 E: ]! u, T" j
固定资产-房屋建筑物 Fixed assets - Buildings1 c. ~& P$ i( b5 V+ k- }
/ ^! j2 ^: v/ g i& e
固定资产-机器设备 Fixed assets - Plant and machinery
& _8 F- S7 n2 G& ~8 E* e0 p7 q" c. f, j
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures) a' k# u# {3 F9 H! [" m) t2 F; `
6 [' e% w* H( x$ D0 t; a9 H, S
固定资产-运输设备 Fixed assets - Automobiles( Q9 |' s/ _4 X2 o' \, L4 K
* \3 Z! D( s' W: `0 e3 \累计折旧 Accumulated depreciation
6 }2 l! Z" `# c9 e$ j( Z6 ?! \+ J' w6 C) p6 l* B- S- g* _: o5 @
固定资产减值准备 Impairment of fixed assets7 ~# n+ H2 m8 u( k: N4 O7 L
7 O- w( \2 b9 P% x/ D工程物资-专用材料 Project material - specific materials
: I6 j: e* d5 }( f+ g# C. V: |( d" {4 ^. u8 a# W% o, t; @
工程物资-专用设备 Project material - specific equipment
! V4 f+ _8 K$ x& ~' S/ ]+ A9 @' ?. `4 L9 y6 C8 ? J* r$ T+ n. F
工程物资-预付大型设备款 Project material - prepaid for equipment
# D$ Q3 ^# C1 o- i) d5 ?, B
1 F+ J/ u2 N' z! d+ M工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
* x+ h% G' D7 H7 X, y/ ?5 s: a$ I2 r. D: L, r9 R1 M6 q2 `. q: @; p
在建工程 Construction in progress) I" V; y$ v! |; y8 d9 C
: ?/ T+ U! a, h0 S2 H
在建工程减值准备 Impairment of construction in progress* @9 Z, q* p B$ P5 C: y- ~
M* v2 U- B# l& L固定资产清理 Disposal of fixed assets, S! l$ F: a% E" E
9 r8 |1 d0 A# d. W3 R5 t无形资产-专利权 Intangible assets - patent$ O+ t) E& ]1 r3 `& {& S
. l- N# S0 m) ^# s% `无形资产-非专利技术 Intangible assets - industrial property and know-how
0 r: x" y" G, z$ }1 S. a
+ C5 a" c3 P) C; A C无形资产-商标权 Intangible assets - trademark rights3 B9 n" i6 A! i# e- F# [: L* U8 F
! E0 t/ K0 i0 { h2 X* ^: n) Q
无形资产-土地使用权 Intangible assets - land use rights
& i) h/ B) Y$ r r4 n$ D3 W' R4 t0 l2 j W+ G V
无形资产-商誉 Intangible assets - goodwill
# D m- n r' [, c# `5 U1 [8 r% a& W7 v) n3 Q6 s. e- j1 |! y9 s- C3 D
无形资产减值准备 Impairment of intangible assets, u' A. \/ {$ B% G$ N7 a
! f" Q: v) s8 C% P4 ]- d长期待摊费用 Deferred assets
' B( W$ N: l8 f6 V' }/ e- ?( j
6 ?, j R, e2 s9 `; c$ X未确认融资费用 Unrecognized finance fees3 K. s8 ~- Y: H2 {' i- {) s
8 B v# @& F! @% y' }0 q6 O' N
其他长期资产 Other long term assets9 q5 r( a% G+ G
* p( Z) M0 C+ I递延税款借项 Deferred assets debits' t* |0 g. ~* H! | d" w. ?# g8 [
( p& Y0 {4 U9 v8 b) ?应付票据 Notes payable- y# J5 h( Y) d" i. g9 b
% E& h; {! O# _! w' H) j
应付帐款 Trade creditors
, f* c1 d" ~) I/ {8 |! f
/ n% S; p9 Q. {: f7 m8 i. Q, O预收帐款 Adanvances from customers; k2 m! E0 Z6 p( H
, H) J: Y- [# v& q: {: n% X代销商品款 Consignment-in payables
+ d8 p$ b' H# a6 I
# W: z8 J! D( `( o8 `2 n, J' i) W其他应交款 Other payable to government
+ E6 N- i% v4 c7 r/ X% p- }& }% w; h8 J. e% |! T7 p5 x, K
其他应付款 Other creditors
3 q, U2 v1 K; u+ s4 b0 V( [0 w9 \/ k# Q5 e k8 x [8 {
应付股利 Proposed dividends/ p2 u' p" u) ~: {2 M7 r0 `
% {( _% K y) J( o& T) R8 T- ?待转资产价值 Donated assets* l5 W! E: A1 q1 f( ]
& t2 l8 f% o. E6 D" Z; u) b; ~4 T
预计负债 Accrued liabilities
1 d1 Y( s6 X0 b/ r( J. p
! T& Y: z, F4 o- V应付短期债券 Short-term debentures payable
& C" G# E# t( T
- \* x; E- |: p0 P0 h& c其他流动负债 Other current liabilities/ ^: _% e& u9 u1 C J
. `0 c9 w$ N: T+ y7 n+ U" T3 t预提费用 Accrued expenses
8 l0 ]5 s B) a0 y4 c6 W. j; O9 P- S) M2 C( E" z
应付工资 Payroll payable5 K9 M; j) B% Q' s
! E/ p' f6 O& h5 B
应付福利费 Welfare payable
, q8 \( O1 C @- a. t% C, Z/ k- S+ a. Y. }
短期借款-抵押借款 Bank loans - Short term - pledged4 _( l; ]8 }" ?# E' n- V* @0 d
; F6 P; n) _3 J1 x
短期借款-信用借款 Bank loans - Short term - credit
/ R8 T) g5 G' q/ F. a. }. _8 I. \9 Y
- R3 U/ H9 N0 o$ K( T2 F: b短期借款-担保借款 Bank loans - Short term - guaranteed
1 {4 d' |2 p. j$ T, X3 k7 ]: D
# |% H* ]8 |/ \% S4 i! D p) q一年内到期长期借款 Long term loans due within one year4 ^+ t; F* a# A$ M- v" D
2 w/ h& e" r4 @4 f, P一年内到期长期应付款 Long term payable due within one year. B. g, B* _( }: x9 {
8 [7 c/ Z( \. f; M
长期借款 Bank loans - Long term% A1 B2 H9 L8 j9 D
/ L6 q9 D8 ?" {0 L G" a/ g应付债券-债券面值 Bond payable - Par value
! M6 F' I R1 d. S& }2 C8 T7 a7 [( i& O! f4 ^" o# g9 E G
应付债券-债券溢价 Bond payable - Excess
6 S# |6 G4 T0 e+ h. d$ d% w9 D. _$ @5 A
应付债券-债券折价 Bond payable - Discount
5 P( y2 |8 l8 f
" @' `6 T8 m$ m* w/ i9 y2 e应付债券-应计利息 Bond payable - Accrued interest
8 V& `" ~9 Y; l! }0 w, Z( G. ]# K! _1 @& ?( ?: s
长期应付款 Long term payable+ p) ~/ h5 }" M9 F5 |2 }. ?) M
" G7 {! a, G: z% ]& |- z3 j# z
专项应付款 Specific payable
/ S: q2 A, O+ T3 F0 A' P$ W8 T! ?; I) ?
其他长期负债 Other long term liabilities
v& H! |, S! f' ?1 a& _) e
5 W" H" ?" j7 M9 t7 M/ J应交税金-所得税 Tax payable - income tax
# H' s# ?9 e1 k
) Y- K; C/ R. T- h应交税金-增值税 Tax payable - VAT: Q% E* R' `* P$ q* M6 [3 b2 C8 J
# ]+ u0 h/ E- Z3 p2 g- H8 u
应交税金-营业税 Tax payable - business tax
% L2 w3 q% t+ `3 F( ]. Y4 @: h/ v, [) y9 R+ |
应交税金-消费税 Tax payable - consumable tax
$ U6 P* p' c; ?( V' C3 q- T: M1 h6 ?; Q; b5 d: T
应交税金-其他 Tax payable - others7 i- E/ D3 V) G: j" q6 q
' ~, r: L& H$ ~2 {6 f
递延税款贷项 Deferred taxation credit; t& U$ B2 `7 C9 T+ ]+ D
3 D T( \* f) S7 |$ }
股本 Share capital9 ?' w. p6 i9 y& r( i3 M
* [9 l d" l3 W9 O$ R0 \: i
已归还投资 Investment returned |
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发表于 2009-12-11 15:10:53
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