会计英语专用词汇与术语

1、会计科目英文Accountting ssystemm 会计系统Americaan Acccountiing Asssociaation 美国会计协协会 Ameriican IInstittute oof CPAAs 美国注册会会计师协会Audit 审审计Ballance sheett 资产负债表表Bookkkeepinng 簿记Cassh floow proospectts 现金流量预预测 Certifiicate in Innternaal Audditingg 内部审计证证书Certiificatte in Managgementt Accoountinng 管理会计证证书 Certifi

2、icate Publiic Acccountaant 注册会计师 Cost accouuntingg 成本会计Exteernal userss 外部使用者者Finanncial accouuntingg 财务会计Finanncial Accouuntingg Stanndardss Boarrd 财务会计准准则委员会Finaanciall foreecast 财务预测Generrally acceppted aaccounnting princcipless 公认会计原原则Generall-purppose iinformmationn 通用目的信信息 Goverrnmentt Accooun

3、tinng Offfice 政府会计办办公室Income stateement 损益表Instiitute of Innternaal Audditorss 内部审计师师协会Instituute off Manaagemennt Acccountaants 管理会计师师协会Integriity 整合性Interrnal aauditiing 内部审计Interrnal ccontrool strructurre 内部控制结结构Interrnal RRevenuue Serrvice 国内收入署署Interrnal uusers 内部使用者者Managgementt accoountinng 管

4、理会计Return of innvestmment 投资回报Retuurn onn inveestmennt 投资报酬Securitties aand Exxchangge Commmissiion 证券交易委委员会Stateement of caash fllow 现金流量表表Statemeent off finaanciall posiition 财务状况表表Tax aaccounnting 税务会计Accouuntingg equaation 会计等式Artiiculattion 勾稽关系Assetts 资产Businness eentityy 企业个体Capiital sstock 股

5、本Coorporaation 公司Coost prrincipple 成本原则Crediitor 债权人Deflaation 通货紧缩Discclosurre ddiscloose 批露Expennses 费用Financcial sstatemment 财务报表Finanncial activvitiess 筹资活动Going-cconcerrn asssumptiion 持续经营假假设Inflaation 通货膨涨 Inveestingg actiivitiees 投资活动Liabbilitiies 负债Negattive ccash fflow 负现金流量量Opeeratinng act

6、tivitiies 经营活动Ownerss equiity 所有者权益益Partnnershiip 合伙企业Posittive ccash fflow 正现金流量量Retaineed earrning 留存利润Reveenue 收入Sole proprrietorrship 独资企业 SSolvenncy 清偿能力Stablle-dolllar aassumpption 稳定货币假假设Stockkholdeers 股东Sttockhoolderss equiity 股东权益Windoow dreessingg 门面粉饰Accouunt 帐户 会计英文(中英英文对照) 一、资产类 AAssets

7、s 流动资产 Cuurrentt asseets 货币资金 Caash annd cassh equuivaleents 1001 现金金 Cashh 1002 银行行存款 Cashh in bbank 1009 其他他货币资金 Otheer cassh andd cashh equiivalennts 1009011 外埠存款 Otheer citty Cassh in bank 1009022 银行本票 Cashhierss cheqque 1009033 银行汇票 Bankk drafft 1009044 信用卡 Creddit caard 1009055 信用证保证证金 L/C Gua

8、raantee depossits 1009066 存出投资款 Refunndablee depoosits 1101 短期期投资 Shorrt-terrm invvestmeents 1101011 股票 Shorrt-terrm invvestmeents - stocck 1101022 债券 Shorrt-terrm invvestmeents - corpporatee bondds 1101033 基金 Shorrt-terrm invvestmeents - corpporatee fundds 1101100 其他 Shorrt-terrm invvestmeents - ot

9、heer 1102 短期期投资跌价准准备 Shorrt-terrm invvestmeents ffallinng priice reeservees 应收款 Acccount receiivablee 1111 应收收票据 Notee receeivablle 银行承兑汇票 Bank accepptancee 商业承兑汇票 Tradee acceeptancce 1121 应收收股利 Dividdend rreceivvable 1122 应收收利息 Inteerest receiivablee 1131 应收收账款 Accoount rreceivvable 1133 其他他应收款 Oth

10、eer nottes reeceivaable 1141 坏账账准备 Bad debt reserrves 1151 预付付账款 Advaance mmoney 1161 应收收补贴款 Coveer defficit by sttate ssubsiddies oof recceivabble 库存资产 Innventoories 1201 物资资采购 Suppllies ppurchaasing 1211 原材材料 Raw materrials 1221 包装装物 Wrapppage 1231 低值值易耗品 Low-valuee conssumptiion gooods 1232 材料料成本

11、差异 Mateerialss costt variiance 1241 自制制半成品 Semii-Finiished goodss 1243 库存存商品 Finiished goodss 1244 商品品进销差价 Diffferencces beetweenn purcchasinng andd sellling pprice 1251 委托托加工物资 Workk in pprocesss - ooutsouurced 1261 委托托代销商品 Trusst to and ssell tthe gooods oon a ccommisssion basiss 1271 受托托代销商品 Comm

12、missiooned aand seell thhe gooods onn a coommisssion bbasis 1281 存货货跌价准备 Inveentoryy fallling pprice reserrves 1291 分期期收款发出商商品 Colllect mmoney and ssend oout thhe gooods byy stagges 1301 待摊摊费用 Deferrred aand prrepaidd expeenses 长期投资 Loong-teerm innvestmment 1401 长期期股权投资 Longg-termm inveestmennt on s

13、tockks 1401011 股票投资 Inveestmennt on stockks 1401022 其他股权投投资 Otheer invvestmeent onn stoccks 1402 长期期债权投资 Longg-termm inveestmennt on bondss 1402011 债券投资 Inveestmennt on bondss 1402022 其他债权投投资 Otheer invvestmeent onn bondds 1421 长期期投资减值准准备 Longg-termm inveestmennts deepreciiationn reseerves 股权投资减值准准备

14、 Stocck rigghts iinvesttment depreeciatiion reeservees 债权投资减值准准备 Bcreeditorrs riights invesstmentt deprreciattion rreservves 1431 委托托贷款 Entrrust lloans 1431011 本金 Prinncipall 1431022 利息 Inteerest 1431033 减值准备 Deprreciattion rreservves 固定资产 Fiixed aassetss1501 固定定资产 Fixeed asssets 房屋 Buillding 建筑物 St

15、rructurre 机器设备 Maachineery eqquipmeent 运输设备 Trranspoortatiion faacilitties 工具器具 Innstrumments and iimplemment 1502 累计计折旧 Accummulateed deppreciaation 1505 固定定资产减值准准备 Fixeed asssets ddeprecciatioon resservess 房屋、建筑物减减值准备 Buillding/struccture depreeciatiion reeservees 机器设备减值准准备 Machhineryy equiipmentt

16、 deprreciattion rreservves 1601 工程程物资 Projject ggoods and mmateriial 1601011 专用材料 Speccial-ppurposse matteriall 1601022 专用设备 Speccial-ppurposse equuipmennt 1601033 预付大型设设备款 Prepaaymentts for equippment 1601044 为生产准备备的工具及器器具 Prepparatiive innstrumments and iimplemment ffor faabricaate 1603 在建建工程 Cons

17、structtion-iin-proocess 安装工程 Errectioon worrks 在安装设备 EErectiing eqquipmeent-inn-proccess 技术改造工程 Technnical innovvationn projject 大修理工程 GGeneraal overhaaul prrojectt 1605 在建建工程减值准准备 Consstructtion-iin-proocess depreeciatiion reeservees 1701 固定定资产清理 Liquiidatioon of fixedd asseets 无形资产 Inntangiible aa

18、ssetss1801 无形形资产 Intaangiblle asssets 专利权 Pattents 非专利技术 NNon-Paatentss 商标权 Traademarrks, TTrade namess 著作权 Coppyrighhts 土地使用权 TTenuree 商誉 Gooddwill 1805 无形形资产减值准准备 Intaangiblle Asssets ddeprecciatioon resservess 专利权减值准备备 Pateent riights depreeciatiion reeservees 商标权减值准备备 traddemarkk righhts deeprec

19、iiationn reseerves 1815 未确确认融资费用用 Unaccknowlledgedd finaanciall charrges 待处理财产损溢溢 Waitt deall asseets looss orr incoome 1901 长期期待摊费用 Longg-termm defeerred and pprepaiid exppensess 1911 待处处理财产损溢溢 Waitt deall asseets looss orr incoome 1911011待处理流动动资产损溢 Waitt deall intaangiblle asssets lloss oor inccom

20、e 1911022待处理固定定资产损溢 Waitt deall fixeed asssets lloss oor inccome 二、负债类 LLiabillity 短期负债 Cuurrentt liabbilityy 2101 短期期借款 Shorrt-terrm borrrowinng 2111 应付付票据 Notees payyable 银行承兑汇票 Bank accepptancee 商业承兑汇票 Tradee acceeptancce 2121 应付付账款 Accoount ppayablle 2131 预收收账款 Depoosit rreceivved 2141 代销销商品款 Pr

21、oxyy salee goodds revvenue 2151 应付付工资 Accruued waages 2153 应付付福利费 Accrrued wwelfarrism 2161 应付付股利 Diviidendss payaable 2171 应交交税金 Tax payabble 2171011 应交增值税 valuee addeed taxx payaable 217101101 进项税额 Withhholdinngs onn VAT 217101102 已交税金 Payiing taax 217101103 转出未交增增值税 Unpaaid VAAT chaangeovver 2171

22、01104 减免税款 Tax deducction 217101105 销项税额 Substtituteed monney onn VAT 217101106 出口退税 Tax reimbbursemment ffor exxport 217101107 进项税额转转出 Channgeoveer witthnolddings on VAAT 217101108 出口抵减内内销产品应纳纳税额 Expoort deeduct domesstic ssales goodss tax 217101109 转出多交增增值税 Overrpaid VAT cchangeeover 217101110 未交增

23、值税 Unpaaid VAAT 2171022 应交营业税 Busiiness tax ppayablle 2171033 应交消费税 Consuumptioon taxx payaable 2171044 应交资源税 Resoourcess tax payabble 2171055 应交所得税 Incoome taax payyable 2171066 应交土地增增值税 Increement tax oon lannd vallue paayablee 2171077 应交城市维维护建设税 Tax for mmaintaainingg and buildding ccitiess payaa

24、ble 2171088 应交房产税 Houssing pproperrty taax payyable 2171099 应交土地使使用税 Tenuure taax payyable 2171100 应交车船使使用税 Vehiicle aand veessel usagee liceense pplate tax(VVVULPTT) payyable 2171111 应交个人所所得税 Perssonal incomme taxx payaable 2176 其他他应交款 Otheer funnd in confoormityy withh payiing 2181 其他他应付款 Otheer p

25、ayyabless 2191 预提提费用 Drawiing exxpensee in aadvancce 其他负债 Otther lliabillitiess 2201 待转转资产价值 Pendding cchangeeroverr asseets vaalue 2211 预计计负债 Anticcipatiion liiabiliities 长期负债 Loong-teerm Liiabiliities 2301 长期期借款 Longg-termm loanns 一年内到期的长长期借款 Longg-termm loanns duee withhin onne yeaar 一年后到期的长长期借款

26、Longg-termm loanns duee overr one year 2311 应付付债券 Bondds payyable 2311011 债券面值 Facee valuue, Paar vallue 2311022 债券溢价 Premiium onn bondds 2311033 债券折价 Disccount on boonds 2311044 应计利息 Accrrued iintereest 2321 长期期应付款 Longg-termm accoount ppayablle 应付融资租赁款款 Accrrued finanncial leasee outllay 一年内到期的长长期

27、应付 Longg-termm accoount ppayablle duee withhin onne yeaar 一年后到期的长长期应付 Longg-termm accoount ppayablle oveer onee yearr 2331 专项项应付款 Speccial ppayablle 一年内到期的专专项应付 Longg-termm speccial ppayablle duee withhin onne yeaar 一年后到期的专专项应付 Longg-termm speccial ppayablle oveer onee yearr 2341 递延延税款 Defeerral tax

28、ess 三、所有者权益益类 OWNEERS EEQUITYY 资本 Capiita 3101 实收收资本(或股本) Paiid-up capittal(orr stocck) 实收资本 Paaicl-uup cappital 实收股本 Paaid-upp stocck 3103 已归归还投资 Inveestmennt Retturnedd 公积 3111 资本本公积 Capiital rreservve 3111011 资本(或股本)溢价 Cpittal(orr Stocck) prremiumm 3111022 接受捐赠非非现金资产准准备 Receeive nnon-caash doonat

29、e reserrve 3111033 股权投资准准备 Stocck rigght innvestmment rreservves 3111055 拨款转入 Alloccate ssums cchangeeover in 3111066 外币资本折折算差额 Foreeign ccurrenncy caapitall 3111077 其他资本公公积 Otheer cappital reserrve 3121 盈余余公积 Surpllus reseerves 3121011 法定盈余公积 Legaal surrplus 3121022 任意盈余公公积 Freee surpplus rreservve

30、s 3121033 法定公益金 Legaal pubblic wwelfarre funnd 3121044 储备基金 Reseerve ffund 3121055 企业发展基基金 Enterrprisee expaansionn fundd 3121066 利润归还投投资 Proffits ccapitaalizadd on rreturnn of iinvesttment 利润 Proffits 3131 本年年利润 Currrent yyear pprofitts 3141 利润润分配 Proffit diistribbutionn 3141011 其他转入 OOther changge

31、overr in 3141022 提取法定盈盈余公积 Withhdrawaal leggal suurpluss 3141033 提取法定公公益金 Withhdrawaal leggal puublic welfaare fuunds 3141044 提取储备基基金 Withhdrawaal resserve fund 3141055 提取企业发发展基金 Withhdrawaal resserve for bbusineess exxpansiion 3141066 提取职工奖奖励及福利基基金 Withhdrawaal staaff annd worrkers bonuus andd welf

32、fare ffund 3141077 利润归还投投资 Proofits capittalizeed on returrn of invesstmentt 3141088 应付优先股股股利 Prefeerred Stockk diviidendss payaable 3141099 提取任意盈盈余公积 Withhdrawaal othher coommon accummulatiion fuund 3141100 应付普通股股股利 Commmon Sttock ddivideends ppayablle 3141111 转作资本(或股本)的普通股股股利 Commmon Sttock ddivid

33、eends cchangee to aassetss(or sstock) 3141155 未分配利润 Undiistribbuted profiit 四、成本类 CCost 4101 生产产成本 Costt of mmanufaacturee 4101011 基本生产成成本 Base cost of maanufaccture 4101022 辅助生产成成本 Auxilliary cost of maanufaccture 4105 制造造费用 Manuufactuuring overhhead 材料费 Matterialls 管理人员工资 Execuutive Salarries 奖金 W

34、agees 退职金 Rettiremeent alllowannce 补贴 Bonuus 外保劳务费 OOutsouurcingg fee 福利费 Empployeee beneefits/welfaare 会议费 Connferennce 加班餐费 Sppeciall dutiies 市内交通费 BBusineess trraveliing 通讯费 Corrrespoondencce 电话费 Corrrespoondencce 水电取暖费 WWater and SSteam 税费 Taxees andd duess 租赁费 Rennt 管理费 Maiintenaance 车辆维护费 VVeh

35、iclles maaintennance 油料费 Vehhicless mainntenannce 培训费 Eduucatioon andd traiining 接待费 Enttertaiinmentt 图书、印刷费 Bookss and printting 运费 Trannsportatioon 保险费 Inssurancce preemium 支付手续费 CCommisssion 杂费 Sunddry chhargess 折旧费 Deppreciaation expennse 机物料消耗 AArticlle of consuumptioon 劳动保护费 LLabor proteection

36、n feess 季节性停工损失失 Losss on sseasonnalityy cesssationn 4107 劳务务成本 Servvice ccosts 五、损益类 PProfitt and loss 收入 Incoome 业务收入 OPPERATIING INNCOME 5101 主营营业务收入 Primme opeeratinng revvenue 产品销售收入 Saless reveenue 服务收入 Seervicee reveenue 5102 其他他业务收入 Otheer opeeratinng revvenue 材料销售 Saales mmateriials 代购代售 包装

37、物出租 WWrappaage leease 出让资产使用权权收入 Remisse rigght off asseets reevenuee 返还所得税 RReimbuursemeent off incoome taax 其他收入 Otther rrevenuue 5201 投资资收益 Inveestmennt inccome 短期投资收益 Curreent innvestmment iincomee 长期投资收益 Long-term invesstmentt incoome 计提的委托贷款款减值准备 Withhdrawaal of entruust looans rreservves 5203

38、 补贴贴收入 Subsiidize revennue 国家扶持补贴收收入 Subssidizee reveenue ffrom ccountrry 其他补贴收入 Otherr subssidizee reveenue 5301 营业业外收入 NON-OPERAATING INCOMME 非货币性交易收收益 Non-cash deal incomme 现金溢余 Caash ovveragee 处置固定资产净净收益 Net incomme on dispoosal oof fixxed asssets 出售无形资产收收益 Incoome onn salees of intanngiblee ass

39、eets 固定资产盘盈 Fixedd asseets innventoory prrofit 罚款净收入 NNet ammercemment iincomee 支出 Outllay 业务支出 Reevenuee charrges 5401 主营营业务成本 Operratingg costts 产品销售成本 Cost of gooods ssold 服务成本 Coost off servvice 5402 主营营业务税金及及附加 Tax and aassociiate cchargee 营业税 Salles taax 消费税 Connsumpttion ttax 城市维护建设税税 Tax ffo

40、r maaintaiining and bbuildiing ciities 资源税 Ressourcees taxx 土地增值税 IIncremment ttax onn landd valuue 5405 其他他业务支出 Otheer bussinesss expeense 销售其他材料成成本 Otheer cosst of materrial ssale 其他劳务成本 Otherr costt of sservicce 其他业务税金及及附加费 Otheer taxx and assocciate chargge 费用 Expeenses 5501 营业业费用 Operratingg ex

41、peenses 代销手续费 CConsiggnmentt commmissioon chaarge 运杂费 Traanspottationn 保险费 Inssurancce preemium 展览费 Exhhibitiion feees 广告费 Advvertissing ffees 5502 管理理费用 Adminnistraative expennses 职工工资 Sttaff SSalariies 修理费 Reppair cchargee 低值易耗摊销 Articcle off conssumptiion 办公费 Offfice aallowaance 差旅费 Traavelliing

42、exxpensee 工会经费 Laabour unionn expeendituure 研究与开发费 Reseaarch aand deeveloppment expennse 福利费 Empployeee beneefits/welfaare 职工教育经费 Persoonnel educaation 待业保险费 UUnemplloymennt inssurancce 劳动保险费 LLabourr insuurancee 医疗保险费 MMedicaal inssurancce 会议费 Cofferemcce 聘请中介机构费费 Inteermediiary oorganss 咨询费 Connsu

43、lt fees 诉讼费 Leggal coost 业务招待费 BBusineess enntertaainmennt 技术转让费 TTechnoology transsfer ffees 矿产资源补偿费费 Mineeral rresourrces ccompennsatioon feees 排污费 Polllutioon disschargge feees 房产税 Houusing propeerty ttax 车船使用税 VVehiclle andd vesssel ussage llicensse plaate taax(VVUULPT) 土地使用税 TTenuree tax 印花税 St

44、aamp taax 5503 财务务费用 Finannce chharge 利息支出 Innteresst excchangee 汇兑损失 Fooreignn exchhange loss 各项手续费 CChargee for troubble 各项专门借款费费用 Speccial-bborrowwing ccost 5601 营业业外支出 Nonbbusineess exxpendiiture 捐赠支出 Doonatioon outtlay 减值准备金 DDeprecciatioon resservess 非常损失 Exxtraorrdinarry losss 处理固定资产净净损失 Net

45、loss on diisposaal of fixedd asseets 出售无形资产损损失 Losss on ssales of inntangiible aassetss 固定资产盘亏 Fixedd asseets innventoory looss 债务重组损失 Loss on arrrangeement 罚款支出 Ammercemment ooutlayy 5701 所得得税 Incoome taax 以前年度损益调调整 Prioor yeaar inccome aadjusttment 专业术语consisttency 一贯性 substannce ovver foorm 实质重于形

46、形式 materiaality 重要性 prudennce 谨慎性 currentt asseet 流动资产 non-cuurrentt asseet 非流动资产 round iit up, rounnd it down 四舍五入 continggent lliabillity 或有负债 creditoor 债权人renderiing off servvice 提供劳务 royaltiies 版税 bonus sshare 分红股 redemptte shaare 赎回股份 debentuure 债券 credit 贷方 depreciiationn 折旧 residuaal vallue 剩

47、余价值accountting ttreatmment 会计处理 accruall conccept 权责发生制制概念net boook vallue 账面净值 straighht linne metthod 直线法 carryinng amoount 资产净值（资资产累计折折旧减值）rule off thummb 经验法 contribbutionn marggin 边际贡献 deferreed inccome 递延收入 financee leasse 融资租赁 cash eqquivallents 现金等价物 operatiing leease 经营租赁 capitall apprrecia

48、ttion 资本增值 amortizzationn 分摊incremeental budgeet 增量预算 zero baased bbudgett 零基预算 continuuous bbudgett 滚动预算 deferreed taxx 递延税款 permaneent diiffereence 永久性差异 timing diffeerencee 时间性差异异flow thhroughh methhod 应付税款法 events afterr balaance ssheet date 资产负债表表日后事项 return on innvestmment (ROI) 投资回报率 profit b

49、eforre intterestt and tax 息税前利润 profit margiin 利润率 retrosppectivve appplicattion 追溯调整法 prospecctive appliicatioon 未来适用法 英文会计报表 利润表 INCCOME SSTATEMMENT 项 目 ITEMMS 产品销销售收入Saless of pproduccts 其中：出口产品品销售收入Incluuding：Exporrt salles 减：销售售折扣与折让让Less：Saless disccount and aallowaances 产品销售净额NNet saales oof

50、prooductss 减：产品品销售税金Less：Saless tax 产品销售成本CCost oof salles 其其中：出口产产品销售成本本Incluuding：Cost of exxport saless 产品销售毛利GGross profiit on saless 减：销售售费用Less：Selliing exxpensees 管理费用Genneral and aadminiistrattive eexpensses 财财务费用Finanncial expennses 其中：利息支出出(减利息收入) Inccludinng：Interrest eexpensses (mminus i

51、nterrest iincome) 汇兑损失(减汇汇兑收益) Excchangee lossses(miinus eexchannge gaains) 产品销售利润PProfitt on ssales 加：其其他业务利润润Add：profiit froom othher opperatiions 营业利润Opperatiing prrofit 加加：投资收益益Add：Incomme on invesstmentt 加：营业外收入入Add：Non-ooperatting iincomee 减：营业外支出出Less：Non-ooperatting eexpensses 加：以前年年度损益调整整Ad

52、d：adjusstmentt of lloss aand gaain foor preeviouss yearrs 利润总额Tottal prrofit 减：所得得税Less：Incomme taxx 净利润Net pprofitt 资产负债债表 BALAANCE SSHEET资产ASSETTS 流动资产CURREENT ASSSETS 现金Cash oon hannd 备用金Prettty cassh 银行存款Cassh in bankss 有价证券Markeetablee receiivablee 应收收票据Notess receeivablle 应收帐款Acccountss receei

53、vablle 减：坏帐帐准备Less：allowwance for bbad deebts 预付货款Prepaaymentts-supppliess 内部往来Intter-coompanyy accoounts 其他他应收款Otherr receeivablles 待摊费用Prepaaid annd defferredd expeenses存货Invenntoriees 减：存货货变现损失准准备： Less：allowwance on innventoory reeductiion too markket 已转未完工生产产成本Transsferreed in produuctionn cost

54、t trannsformming 一年内到期的长长期投资Maturred loong tiime innvestmments withiin a yyear 流动资产合计TTotal curreent asssets 长期投资： LONGG TERMM INVEESTMENNT长期投资Lonng terrm invvestmeents 拨付所属属资金Fundss to bburnchhs 一年以上的应收收款项Accouunts rreceivvable over a yeaar 固定资产： FIXEED ASSSETS 固定资产原价FFixed assetts-cosst 减减：累计折旧旧Le

55、ss: accumullated depreeciatiion 固定资产净值FFixed assetts-nett valuue 固定资产产清理Dispoosal oof fixxed asssets 融资租入固定资资产原价：Fixedd asseets-coost onn finaanciall leasse 减：融资租入固固定资产折旧旧Less：accumuulatedd deprreciattion 融资租入固定资资产净值：Fixedassetts-nett valuue on finanncial leasee 在建工程： CCONSTRRUCTIOON WORRK IN PROCEE

56、SS 无形资产INTANNGIBLEE ASSEETS场地使用权Riight tto thee use of a site 工业产权权及专有技术术Indusstriall propperty rightt and pateents 其他无形资产OOtherintanngiblees 无形资产产合计Totall intaangiblle asssets 其它资产OTHHER ASSSETS 开办费Organnizatiion exxpensees 递延投资资损失Deferrred iinvesttment筹建期间汇兑损损失Exchaange llossess duriing orrganizza

57、tionn periiod loosses 递延税款借项DDebit side of deeferreed taxx 其他递延延支出Otherr defeerred expennditurres 待转销汇兑损益益Prepaaid annd defferredd exchhange loss 其他递延延借款Debitt sidee of oother deferrred 其他资产合计TTotal otherr Asseets 资产总计TOTALL ASSEETS 负债及所有者权权LIABIILITIEES ANDD CAPIITAL 流动负债：CURRENNT LIAABILITTIES 短期借

58、款Shoort teerm looans 应付票据Notess payaable 应付帐款Accouunts ppayablle 内部往来Intter-coompanyy accoounts 预收货款Itemss receeived in addvancee-suppplies 应付工资Acccrued ppayrolll 应交税金Taxess payaable 应付股利Dividdends payabble 其他应付款Otther ppayablles 预提费用Accruued exxpensees 职工奖励及福利利费用Bonuss and welfaare fuunds 一年内到期的长长期

59、负债Maturred loong teerm liiabiliities withiin a yyear 其他流动负债OOther curreent liiabiliities 流动负负债合计Totall currrent lliabillitiess 长期负债：LOONG TEERM LIIABILIITIES 长期借款long term loanss 应付公司司债Bonds paayablee 应公司债债溢价（折价价）Premiium onn bondds payyable（discoount）一年以上的应付付款项Accouunts ppayablle oveer a yyear 长期负负

60、债合计：Totall longg termm liabbilitiies 其他负债： OOTHER LIABIILITIEES 筹建期间间汇兑收益Exchaange ggains durinng orgganizaation periood 递延投资资收益Deferrred iinvesttment gainss 递递延税款贷项项Crediit sidde of deferrred ttax 其他递延贷项CCreditt sidee of oother tax 待待转销汇兑收收益Prepaaid annd defferredd exchhange profiit 其他负债合计TTotal ot