资产负债表明细中英文对照

1、1 资产 asssets 11 112 流动资资产 currrent assetts 1111 现金及约约当现金 ccash aand caash eqquivallents 1111 库存现金 cash on haand 11112 零用用金/周转金金 pettty cassh/revvolvinng funnds 11113 银行行存款 caash inn bankks 11116 在途现现金 cassh in transsit 11117 约当当现金 caash eqquivallents 1118 其它现金及及 约当现金金 otheer cassh andd cashh equiiva

2、lennts 1112 短期投投资 shoort-teerm innvestmment 11121 短短期投资 -股票 shhort-tterm iinvesttmentss - sttock 11122 短短期投资 -短期票券 shortt-termm inveestmennts - shortt-termm notees andd billls 11223 短期投投资 -政府府债券 shhort-tterm iinvesttmentss - goovernmment bbonds 1124 短期投资 -受益凭证证 shorrt-terrm invvestmeents - beneefici

3、aary ceertifiicatess 11255 短期投资资 -公司债债 shorrt-terrm invvestmeents - corpporatee bondds 11228 短期投投资 -其它它 shorrt-terrm invvestmeents - otheer 11229 备抵短短期投资跌价价损失 alllowannce foor redductioon of shortt-termm inveestmennt to markeet 1133 应收票据据 notees recceivabble 11131 应收收票据 nootes rreceivvable 1132 应收票据

4、贴贴现 disscountted nootes rreceivvable 1137 应收票据 -关系人 notess receeivablle - rrelateed parrties 1138 其它应收票票据 othher nootes rreceivvable 1139 备抵呆帐 应收票据据 alloowancee for uncolllec- tiblee accoounts- notees recceivabble 1114 应收帐帐款 acccountss receeivablle 11441 应收帐帐款 acccountss receeivablle 11442 应收分分期帐款 i

5、installlmentt accoounts receiivablee 11477 应收帐款款 -关系人人 accoounts receiivablee - reelatedd partties 11149 备备抵呆帐 应收帐款 allowwance for uuncolllec- ttible accouunts - accoounts receiivablee 118 其它应收款款 otheer recceivabbles 11811 应收出售售远汇款 fforwarrd excchangee conttract receiivablee 11822 应收远汇汇款 -外币币 forwwa

6、rd eexchannge coontracct recceivabble - foreiign cuurrenccies 11183 买买卖远汇折价价 disccount on foorwardd ex-cchangee conttract 1184 应收收益 earneed revvenue receiivablee 11855 应收退税税款 inccome ttax reefund receiivablee 1187 其它应收款款 - 关系系人 othher reeceivaables - rellated partiies 11188 其它它应收款 - 其它 oother receii

7、vablees - oother 1189 备抵呆帐 - 其它应应收款 alllowannce foor unccollecc- tibble acccountts - oother receiivablees 1211122 存货 innventoories 1211 商品存货 merchhandisse invventorry 12112 寄销商商品 connsigneed gooods 12213 在途途商品 gooods iin traansit 1219 备抵存货跌跌价损失 aallowaance ffor reeductiion off inveentoryy to mmarket

8、t 12211 制成品 finisshed ggoods 1222 寄销制成品品 conssignedd finiished goodss 12233 副产品 by-prroductts 12224 在制品品 workk in pprocesss 12225 委外加加工 worrk in proceess - outsoourcedd 12266 原料 rraw maateriaals 12227 物料料 suppplies 1228 在途原物料料 mateerialss and suppllies iin traansit 1229 备抵存货跌跌价损失 aallowaance ffor re

9、eductiion off inveentoryy to mmarkett 125 预付费用 prepaaid exxpensees 12551 预付薪薪资 preepaid payrooll 12252 预付付租金 prrepaidd rentts 12553 预付保保险费 prrepaidd insuurancee 12544 用品盘存存 offiice suuppliees 12555 预付所所得税 prrepaidd incoome taax 12558 其它预预付费用 oother prepaaid exxpensees 1266 预付款项项 preppaymennts 12261

10、预付付货款 prrepaymment ffor puurchasses 12268 其它它预付款项 otherr preppaymennts 12281299 其它流动动资产 otther ccurrennt asssets 11281 进进项税额 VVAT paaid ( or ttax) 11282 留留抵税额 eexcesss VAT paid (or ooverpaaid VAAT) 12283 暂付付款 temmporarry payymentss 12844 代付款 paymeent onn behaalf off otheers 12285 员工工借支 addvancees to

11、 emplooyees 1286 存出保证金金 refuundablle deppositss 12877 受限制存存款 cerrtificcate oof depposit-restrrictedd 12911 递延所得得税资产 ddeferrred inncome tax aassetss 1292 递递延兑换损失失 defeerred foreiign exxchangge lossses 11293 业业主(股东)往来 owwners(stockkholdeers) ccurrennt acccount 1294 同业往来 curreent acccountt withh otheer

12、s 12298 其它它流动资产-其它 otther ccurrennt asssets - otheer 13 基金及长期期投资 fuunds aand loong-teerm innvestmments 131 基基金 funnds 13311 偿债债基金 reedempttion ffund (or siinkingg fundd) 13112 改良及及扩充基金 fund for iimprovvementt and expannsion 1313 意外损失准准备基金 ccontinngencyy fundd 13144 退休基金金 penssion ffund 11318 其其它基金 o

13、other fundss 132 长期投资 long-term invesstmentts 13221 长期股股权投资 llong-tterm eequityy inveestmennts 13322 长期期债券投资 long-term bond invesstmentts 13223 长期不不动产投资 long-term real estatte in-vestmments 1324 人寿保险现现金解约价值值 cashh surrrenderr valuue of life insurrance 1328 其它长期投投资 othher loong-teerm innvestmments 13

14、29 备抵长期投投资跌价损失失 alloowancee for excesss of cost over markeet vallue off longg-termm inveestmennts 144 15 固定资产 pproperrty , plantt, andd equiipmentt 141 土地 laand 14411 土地地 landd 14188 土地-重重估增值 lland - revaaluatiion inncremeents 1142 土地地改良物 lland iimprovvementts 14221 土地改改良物 laand immproveementss 1428

15、8 土地改良良物 -重估估增值 laand immproveementss - reevaluaation increementss 14299 累积折旧旧 -土地改改良物 acccumullated depreeciatiion - land improovemennts 1443 房屋及及建物 buuildinngs 14431 房屋屋及建物 bbuildiings 11438 房房屋及建物 -重估增值值 builldingss -revvaluattion iincremments 1439 累积折旧 -房屋及建建物 acccumulaated ddeprecciatioon - bbu

16、ildiings 11441446 机(器器)具及设备备 machhineryy and equippment 1441 机(器)具具 machhineryy 14488 机(器)具 -重估估增值 maachineery - revalluatioon inccremennts 14449 累积积折旧 -机机(器)具 accummulateed deppreciaation - macchinerry 1511 租赁资产产 leassed asssets 1511 租赁资产 leaseed asssets 11519 累累积折旧 -租赁资产 accummulateed deppreciaati

17、on - leaased aassetss 152 租赁权益改改良 leaaseholld impprovemments 1521 租赁权益改改良 leaaseholld impprovemments 1529 累积折旧- 租赁权益益改良 acccumullated depreeciatiion - leaseehold improovemennts 1556 未完工工程及预付购购置设备款 consttructiion inn proggress and pprepayymentss for equippment 1561 未完工程 consttructiion inn proggress 1

18、562 预付购置设设备款 prrepaymment ffor eqquipmeent 1558 杂项固固定资产 mmiscelllaneoous prropertty, pllant, and eequipmment 11581 杂杂项固定资产产 misccellanneous propeerty, plantt, andd equiipmentt 15888 杂项固定定资产-重估估增值 miiscelllaneouus proopertyy, plaant, aand eqquipmeent - revalluatioon inccremennts 15589 累积积折旧- 杂杂项固定资产产

19、 accuumulatted deepreciiationn - miiscelllaneouus proopertyy, plaant, aand eqquipmeent 166 递耗资产产 deplletablle asssets 1161 递耗耗资产 deepletaable aassetss 16111 天然资源源 natuural rresourrces 11618 天天然资源 -重估增值 naturral reesourcces -rrevaluuationn incrrementts 16119 累积折折耗 -天然然资源 acccumullated depleetion - na

20、ttural resouurces 17 无形形资产 inntangiible aassetss 171 商标权 trrademaarks 11711 商商标权 trrademaarks 1172 专利利权 pattents 1721 专利权 ppatentts 1733 特许权 francchise 1731 特许权 ffranchhise 1174 著作作权 coppyrighht 17441 著作权权 copyyrightt 175 计算机软件件 compputer softwware 11751 计计算机软件 compuuter ssoftwaare coost 1776 商誉 goo

21、dwwill 11761 商商誉 gooodwilll 177 开办费 oorganiizatioon cossts 17771 开办办费 orgganizaation costss 178 其它无形资资产 othher inntangiibles 1781 递延退休金金成本 deeferreed pennsion costss 17822 租赁权益益改良 leeasehoold immproveementss 17888 其它无形形资产-其它它 otheer inttangibble asssets - othher 188 其它资产产 otheer asssets 1181 递延延资产 d

22、eeferreed asssets 11811 债债券发行成本本 defeerred bond issuaance ccosts 1812 长期预付租租金 lonng-terrm preepaid rent 1813 长期预付保保险费 loong-teerm prrepaidd insuurancee 18144 递延所得得税资产 ddeferrred inncome tax aassetss 18155 预付退休休金 preepaid pensiion coost 18818 其它它递延资产 otherr defeerred assetts 1822 闲置资产产 idlee asseets

23、18821 闲置置资产 iddle asssets 184 长长期应收票据据及款项与催催收帐款 llong-tterm nnotes , acccountss and overddue reeceivaables 1841 长期应收票票据 lonng-terrm nottes reeceivaable 11842 长长期应收帐款款 longg-termm accoounts receiivablee 18433 催收帐款款 overrdue rreceivvabless 18477 长期应收收票据及款项项与催收帐款款-关系人 long-term notess, acccountss and o

24、verddue reeceivaables- relaated ppartiees 18448 其它长长期应收款项项 otheer lonng-terrm recceivabbles 11849 备备抵呆帐-长长期应收票据据及款项与催催收帐款 aallowaance ffor unncolleectiblle acccountss - loong-teerm nootes, accouunts aand ovverduee receeivablles 1885 出租资资产 asssets lleasedd to ootherss 18511 出租资产产 asseets leeased to o

25、tthers 1858 出租资产 -重估增值值 asseets leeased to otthers - inccremenntal vvalue from revalluatioon 18559 累积折折旧 -出租租资产 acccumullated depreeciatiion - assetts leaased tto othhers 1186 存出出保证金 rrefunddable depossit 18861 存出出保证金 rrefunddable depossits 1188 杂项项资产 miiscelllaneouus asssets 11881 受受限制存款 certiifica

26、tte of depossit - restrrictedd 18888 杂项资产产 -其它 misceellaneeous aassetss - otther 22 负债 lliabillitiess 21 22 流动动负债 cuurrentt liabbilitiies 2111 短期借借款 shoort-teerm boorrowiings(ddebt) 2111 银行透支 bank overddraft 2112 银行借款 bank loan 2114 短期借款 -业主 sshort-term borroowingss - owwners 2115 短期借款 -员工 sshort-te

27、rm borroowingss - emmployeees 21117 短期期借款 -关关系人 shhort-tterm bborrowwings- relaated ppartiees 21118 短期借借款 -其它它 shorrt-terrm borrrowinngs - otherr 212 应付短期票票券 shoort-teerm nootes aand biills ppayablle 21221 应付商商业本票 ccommerrcial paperr payaable 22122 银银行承兑汇票票 bankk acceeptancce 21228 其它应应付短期票券券 otheer

28、 shoort-teerm nootes aand biills ppayablle 21229 应付短短期票券折价价 disccount on shhort-tterm nnotes and bbills payabble 2113 应付票票据 nottes paayablee 21311 应付票据据 notees payyable 2137 应付票据 -关系人 notess payaable - relaated ppartiees 21338 其它应应付票据 oother notess payaable 2214 应付付帐款 acccountts payy ablee 21411 应付帐

29、款款 accoounts payabble 21147 应付付帐款 -关关系人 acccountts payyable - rellated partiies 2116 应付所所得税 inncome taxess payaable 22161 应应付所得税 incomme taxx payaable 2217 应付付费用 acccruedd expeenses 2171 应付薪工 accruued paayrolll 21722 应付租金金 accrrued rrent ppayablle 21773 应付利利息 acccrued interrest ppayablle 21774 应付营营业

30、税 acccruedd VAT payabble 21175 应付付税捐 -其其它 acccrued taxess payaable- otherr 21788 其它应付付费用 otther aaccrueed exppensess payaable 22182119 其它应应付款 otther ppayablles 21181 应付付购入远汇款款 forwward eexchannge coontracct payyable 2182 应付远汇款款 -外币 forwaard exxchangge conntractt payaable - foreeign ccurrenncies 2183

31、 买卖远汇溢溢价 preemium on foorwardd exchhange contrract 22184 应应付土地房屋屋款 payyabless on lland aand buuildinng purrchaseed 21885 应付设设备款 Paayablees on equippment 2187 其它应付款款 -关系人人 otheer payyabless - reelatedd partties 22191 应应付股利 ddivideend paayablee 21922 应付红利利 bonuus payyable 2193 应付董监事事酬劳 coompenssationn

32、 payaable tto dirrectorrs andd supeervisoors 21198 其它它应付款 -其它 otther ppayablles - otherr 226 预收款项aadvancce recceiptss 22611 预收货款款 salees revvenue receiived iin advvance 2262 预收收入 revennue reeceiveed in advannce 22268 其它它预收款 oother advannce reeceiptts 2277 一年或一一营业周期内内到期长期负负债 lonng-terrm liaabilitties

33、 -curreent poortionn 22711 一年或一一营业周期内内到期公司债债 corpporatee bondds payyable - currrent portiion 22272 一年年或一营业周周期内到期长长期借款 llong-tterm lloans payabble - curreent poortionn 22733 一年或一一营业周期内内到期长期应应付票据及款款项 lonng-terrm nottes annd acccountss payaable ddue wiithin one yyear oor onee operratingg cyclle 22777 一

34、年或或一营业周期期内到期长期期应付票据及及款项-关系系人 lonng-terrm nottes annd acccountss payaables to reelatedd partties - currrent pportioon 22778 其它一一年或一营业业周期内到期期长期负债 otherr longg-termm lia- biliities - currrent portiion 22282299 其它流动动负债 otther ccurrennt liaabilitties 22281 销销项税额 VVAT reeceiveed(or outpuut taxx) 22883 暂收款

35、款 tempporaryy receeipts 2284 代收款 rreceippts unnder ccustoddy 22885 估计售售后服务/保保固负债 eestimaated wwarrannty liiabiliities 2291 递延所得税税负债 deeferreed inccome ttax liiabiliities 2292 递延兑换利利益 defferredd foreeign eexchannge gaain 22293 业主主(股东)往往来 ownners ccurrennt acccount 2294 同业往来 curreent acccountt withh o

36、theers 22298 其它它流动负债-其它 otther ccurrennt liaabilitties - otheers 233 长期负债债 longg-termm liabbilitiies 2331 应付公公司债 coorporaate boonds ppayablle 23111 应付公公司债 coorporaate boonds ppayablle 23119 应付公公司债溢(折折)价 prremiumm(disccount) on ccorporrate bbonds payabble 2332 长期借借款 lonng-terrm loaans paayablee 23211 长期银行行借款 loong-teerm looans ppayablle - bbank 22324 长长期借款 -业主 loong-teerm looans ppayablle - oownerss 23255 长期借款款 -员工 lo