新发布企业会计准则目录会计科目财务报表中英文

1、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In dex for Acco un ti ng Stan dards for Busin ess En terprisesAnnounced February 2006Effective 2007 for Listed Compa nies1. 企业会计准则基本准则(Acco un ti ng Sta ndard for Busin ess En terprises - Basic Sta ndard)2. 企业会计准则第1号存货(Acco unting Stan dard for Bus in ess En terprises No.

2、1 - Inven tories)3. 企业会计准则第2号长期股权投资(Acco unting Sta ndard for Busin ess En terprises No. 2 - Lon g-term equity in vestmen ts)4. 企业会计准则第3号投资性房地产(Acco unting Sta ndard for Busin ess En terprises No. 3 - In vestme nt properties)5. 企业会计准则第4号固定资产(Acco unting Sta ndard for Busin ess En terprises No. 4 - F

3、ixed assets)6. 企业会计准则第5号生物资产(Acco un ti ng Sta ndard for Busin ess En terprises No. 5 - Biological assets)7. 企业会计准则第6号无形资产(Acco unting Sta ndard for Busin ess En terprises No. 6 - I nta ngible assets)8. 企业会计准则第7号非货币性资产交换(Acco un ti ng Sta ndard for Busin ess En terprises No. 7 - Excha nge of non-mon

4、etary assets)9. 企业会计准则第8号资产减值(Acco unting Sta ndard for Busin ess En terprises No. 8 - Impairme nt of assets)10. 企业会计准则第9号职工薪酬(Acco un ti ng Stan dard for Bus in ess En terprises No. 9-Employee compe nsation )11. 企业会计准则第10号企业年金基金(Acco un ti ng Stan dard for Bus in ess En terprises No. 10 - En terpri

5、se ann uity fun d)12. 企业会计准则第11号 股份支付(Acco un ti ng Sta ndard for Busin ess En terprises No. 11 - Share-based payme nt)13. 企业会计准则第12号债务重组(Acco unting Stan dard for Bus in ess En terprises No. 12 - Debt restructuri ngs)14. 企业会计准则第13号或有事项(Acco un ti ng Stan dard for Bus in ess En terprises No. 13 - Co

6、n ti ngen cies)15. 企业会计准则第14号收入(Acco un ti ng Sta ndard for Busin ess En terprises No. 14 - Reve nue)16. 企业会计准则第15号建造合同(Acco un ti ng Sta ndard for Busin ess En terprises No. 15 - Con struct ion con tracts)17. 企业会计准则第16号政府补助(Acco un ti ng Sta ndard for Busin ess En terprises No. 16 - Gover nment gra

7、n ts)18. 企业会计准则第17号 借款费用(Acco un ti ng Sta ndard for Busin ess En terprises No. 17 - Borrow ing costs)19. 企业会计准则第18号所得税(Acco un ti ng Sta ndard for Busin ess En terprises No. 18 - In come taxes)20. 企业会计准则第19号外币折算(Acco un ti ng Sta ndard for Busin ess En terprises No. 19 - Foreig n curre ncy transl a

8、tio n)21. 企业会计准则第20号企业合并(Acco un ti ng Stan dard for Bus in ess En terprises No. 20 - Bus in ess Comb in ati ons)22. 企业会计准则第21号租赁(Acco un ti ng Stan dard for Bus in ess En terprises No. 21 - Leases)23. 企业会计准则第22号金融工具确认和计量(Acco un ti ng Stan dard for Bus in ess En terprises No. 22 - Recog niti on and

9、 measu reme nt offinan cial in strume nts)24. 企业会计准则第23号金融资产转移(Acco un ti ng Stan dard for Bus in ess En terprises No. 23 - Tran sfer of finan cial as sets)25. 企业会计准则第24号套期保值(Acco un ti ng Sta ndard for Busin ess En terprises No. 24 - Hedgi ng)26. 企业会计准则第25号原保险合同(Acco unting Sta ndard for Busin ess

10、En terprises No. 25 - Direct in sura nce contra cts)27. 企业会计准则第26号再保险合同(Acco un ti ng Sta ndard for Busin ess En terprises No. 26 - Re-i nsura nee con tracts )28. 企业会计准则第27号石油天然气开采(Acco un ti ng Stan dard for Bus in ess En terprises No. 27 - Extract ion of petroleu m andn atural gas)29. 企业会计准则第28号会计

11、政策、会计估计变更和差错更正(Acco un ti ng Sta ndard for Busin ess En terprises No. 28 - Chan ges in acco un ti ng policiesand estimates, and correcti on of errors)30. 企业会计准则第29号资产负债表日后事项(Acco un ti ng Stan dard for Bus in ess En terprises No. 29 - Eve nts occurri ng after thebala nee sheet date)31. 企业会计准则第30号财务报

12、表列报(Acco un ti ng Stan dard for Bus in ess En terprises No. 30 - Prese ntati on of financi alstateme nts)32. 企业会计准则第31号现金流量表(Acco unting Sta ndard for Busin ess En terprises No. 31 - Cash flow stateme nts)33. 企业会计准则第32号中期财务报告(Acco unting Sta ndard for Busin ess En terprises No. 32 - I nterim finan c

13、ial report ing)34. 企业会计准则第33号合并财务报表(Acco unting Stan dard for Bus in ess En terprises No. 33 - Con solidated finan cial stateme nts)35. 企业会计准则第34号每股收益(Acco un ti ng Sta ndard for Busin ess En terprises No. 34 - Ear nings per share)36. 企业会计准则第35号分部报告(Acco un ti ng Stan dard for Bus in ess En terprise

14、s No. 35 - Segme nt report ing)37. 企业会计准则第36号关联方披露(Acco un ti ng Stan dard for Bus in ess En terprises No. 36 - Related party disclosure)38. 企业会计准则第37号金融工具列报(Acco un ti ng Stan dard for Bus in ess En terprises No. 37 - Prese ntati on of financi alin strume nts)39. 企业会计准则第38号首次执行企业会计准则(Acco un ti ng

15、Stan dard for Bus in ess En terprises No. 38 - First time adopti on ofAcco un ti ng Stan dards for Bus in ess En terprises)新会计科目表（中英文对照版）资产类Assets 流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash

16、 in bank100902 银行本票 Cashiers cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term in vestme nts - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investme

17、nts - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备Short-term in vestme nts falli ng price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank accepta nee 商业承兑汇票 Trade acceptanee1121 应收股利 Divide nd receivable1122 应收利息 Interest receivable 1131 应收账款 Account receiv

18、able 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves1151 预付账款 Advanee money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value con sumptio n goods1232 材料成本差异 Materials cost va

19、ria nee1241 自制半成品 Semi-Fi ni shed goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commissi on basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis1281 存货跌价

20、准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term inv

21、estment on bonds 140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditors rights investment depreciation reserves 1431 委托贷款 Entrust loans143101 本金 Princip

22、al 143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structur

23、e depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 1601 工程物资 Project goods and material 160101 专用材料 Special-purpose material 160102 专用设备 Special-purpose equipment 160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate160

24、3 在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Erecting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets 专利权 Patents非专利技术 Non-

25、Patents商标权 Trademarks, Trade names著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or inc

26、ome1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income191101 待处理流动资产损溢 Wait deal intangible assets loss or income191102 待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payabl

27、e 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 2121 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable 217101 应交增值税 value added tax payable 21710101 进项税额 Withhold

28、ings on VAT 21710102 已交税金 Paying tax 21710103 转出未交增值税 Unpaid VAT changeover 21710104 减免税款 Tax deduction 21710105 销项税额 Substituted money on VAT 21710106 出口退税 Tax reimbursement for export 21710107 进项税额转出 Changeover withnoldings on VAT 21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 217101

29、09 转出多交增值税 Overpaid VAT changeover 21710110 未交增值税 Unpaid VAT217102 应交营业税217103 应交消费税217104 应交资源税Business tax payable Consumption tax payable Resources tax payable217105 应交所得税Income tax payable217106 应交土地增值税 Increment tax on land value payable217107 应交城市维护建设税 Tax for maintaining and building cities p

30、ayable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in a

31、dvance其他负债 Other liabilities 2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable 231101 债券面值 Face value, P

32、ar value231102 债券溢价 Premium on bonds231103 债券折价Discount on bonds231104 应计利息Accrued interest2321 长期应付款 Long-term account payable 应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable一

33、年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes、所有者权益类 OWNERS EQUITY资本 Capita3101 实收资本 ( 或股本 ) Paid-up capital(or stock) 实收资本 Paid-up capital 实收股本 Paid-up stock3103 已归还投资 Investment Returned 公积3111 资本公积 Capital reser

34、ve311101 资本(或股本 )溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备 Receive non-cash donate reserve311103 股权投资准备 Stock right investment reserves311105 拨款转入 Allocate sums chan geover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101法定盈余公积 Legal s

35、urplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return of investment 利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其他转入 Other change over i

36、n314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金 Withdrawal reserve for bus in ess expa nsion314106 提取职工奖励及福利基金Withdrawal staff and workers bonus andwelfare fund314107 利润归还投资 Profits capitalizad on retur

37、n of investment314108 应付优先股股利 Preferred Stock divide nds payable314109 提取任意盈余公积 Withdrawal other common accumulation fund314110 应付普通股股利 Com mon Stock divide nds payable314111转作资本(或股本)的普通股股利 Com mon Stock divide nds cha nge to assets(or stock)314115 未分配利润 Un distributed profit财务报表中央对照一、 企业财务会计报表封面FIN

38、ANCIAL REPORT COVER报表所属期间之期末时间点Period En ded所属月份 Reporting Period报出日期 Submit Date记账本位币币种 Local Reporti ng Curre ncy审核人Verifier填表人Preparer二、资产负债表 Bala nee Sheet资产Assets流动资产 Current Assets货币资金Bank and Cash短期投资 Current Investment一年内至 U期委托贷款En trusted loa n receivable due with in one year减：一年内至U期委托贷款减值准

39、备Less: Impairment for Entrusted loan receivable duewith in one year减：短期投资跌价准备Less: Impairme nt for curre nt in vestme nt短期投资净额 Net bal of current in vestme nt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 re

40、ceivable 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 cu

41、stomer 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 r

42、eceivable 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

43、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: I

44、mpairment 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

45、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 Curre

46、nt 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 l

47、iability 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 Deferr

48、ed 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