新發(fā)布企業(yè)會計準則目錄會計科目財務(wù)報表中英文

1、新發(fā)布企業(yè)會計準則目錄（中英文對照版）企業(yè)會計準則目錄In dex for Acco un ti ng Stan dards for Busin ess En terprisesAnnounced February 2006Effective 2007 for Listed Compa nies1. 企業(yè)會計準則基本準則(Acco un ti ng Sta ndard for Busin ess En terprises - Basic Sta ndard)2. 企業(yè)會計準則第1號存貨(Acco unting Stan dard for Bus in ess En terprises No.

2、1 - Inven tories)3. 企業(yè)會計準則第2號長期股權(quán)投資(Acco unting Sta ndard for Busin ess En terprises No. 2 - Lon g-term equity in vestmen ts)4. 企業(yè)會計準則第3號投資性房地產(chǎn)(Acco unting Sta ndard for Busin ess En terprises No. 3 - In vestme nt properties)5. 企業(yè)會計準則第4號固定資產(chǎn)(Acco unting Sta ndard for Busin ess En terprises No. 4 - F

3、ixed assets)6. 企業(yè)會計準則第5號生物資產(chǎn)(Acco un ti ng Sta ndard for Busin ess En terprises No. 5 - Biological assets)7. 企業(yè)會計準則第6號無形資產(chǎn)(Acco unting Sta ndard for Busin ess En terprises No. 6 - I nta ngible assets)8. 企業(yè)會計準則第7號非貨幣性資產(chǎn)交換(Acco un ti ng Sta ndard for Busin ess En terprises No. 7 - Excha nge of non-mon

4、etary assets)9. 企業(yè)會計準則第8號資產(chǎn)減值(Acco unting Sta ndard for Busin ess En terprises No. 8 - Impairme nt of assets)10. 企業(yè)會計準則第9號職工薪酬(Acco un ti ng Stan dard for Bus in ess En terprises No. 9-Employee compe nsation )11. 企業(yè)會計準則第10號企業(yè)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. 企業(yè)會計準則第11號 股份支付(Acco un ti ng Sta ndard for Busin ess En terprises No. 11 - Share-based payme nt)13. 企業(yè)會計準則第12號債務(wù)重組(Acco unting Stan dard for Bus in ess En terprises No. 12 - Debt restructuri ngs)14. 企業(yè)會計準則第13號或有事項(Acco un ti ng Stan dard for Bus in ess En terprises No. 13 - Co

6、n ti ngen cies)15. 企業(yè)會計準則第14號收入(Acco un ti ng Sta ndard for Busin ess En terprises No. 14 - Reve nue)16. 企業(yè)會計準則第15號建造合同(Acco un ti ng Sta ndard for Busin ess En terprises No. 15 - Con struct ion con tracts)17. 企業(yè)會計準則第16號政府補助(Acco un ti ng Sta ndard for Busin ess En terprises No. 16 - Gover nment gra

7、n ts)18. 企業(yè)會計準則第17號 借款費用(Acco un ti ng Sta ndard for Busin ess En terprises No. 17 - Borrow ing costs)19. 企業(yè)會計準則第18號所得稅(Acco un ti ng Sta ndard for Busin ess En terprises No. 18 - In come taxes)20. 企業(yè)會計準則第19號外幣折算(Acco un ti ng Sta ndard for Busin ess En terprises No. 19 - Foreig n curre ncy transl a

8、tio n)21. 企業(yè)會計準則第20號企業(yè)合并(Acco un ti ng Stan dard for Bus in ess En terprises No. 20 - Bus in ess Comb in ati ons)22. 企業(yè)會計準則第21號租賃(Acco un ti ng Stan dard for Bus in ess En terprises No. 21 - Leases)23. 企業(yè)會計準則第22號金融工具確認和計量(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. 企業(yè)會計準則第23號金融資產(chǎn)轉(zhuǎn)移(Acco un ti ng Stan dard for Bus in ess En terprises No. 23 - Tran sfer of finan cial as sets)25. 企業(yè)會計準則第24號套期保值(Acco un ti ng Sta ndard for Busin ess En terprises No. 24 - Hedgi ng)26. 企業(yè)會計準則第25號原保險合同(Acco unting Sta ndard for Busin ess

10、En terprises No. 25 - Direct in sura nce contra cts)27. 企業(yè)會計準則第26號再保險合同(Acco un ti ng Sta ndard for Busin ess En terprises No. 26 - Re-i nsura nee con tracts )28. 企業(yè)會計準則第27號石油天然氣開采(Acco un ti ng Stan dard for Bus in ess En terprises No. 27 - Extract ion of petroleu m andn atural gas)29. 企業(yè)會計準則第28號會計

11、政策、會計估計變更和差錯更正(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. 企業(yè)會計準則第29號資產(chǎn)負債表日后事項(Acco un ti ng Stan dard for Bus in ess En terprises No. 29 - Eve nts occurri ng after thebala nee sheet date)31. 企業(yè)會計準則第30號財務(wù)報

12、表列報(Acco un ti ng Stan dard for Bus in ess En terprises No. 30 - Prese ntati on of financi alstateme nts)32. 企業(yè)會計準則第31號現(xiàn)金流量表(Acco unting Sta ndard for Busin ess En terprises No. 31 - Cash flow stateme nts)33. 企業(yè)會計準則第32號中期財務(wù)報告(Acco unting Sta ndard for Busin ess En terprises No. 32 - I nterim finan c

13、ial report ing)34. 企業(yè)會計準則第33號合并財務(wù)報表(Acco unting Stan dard for Bus in ess En terprises No. 33 - Con solidated finan cial stateme nts)35. 企業(yè)會計準則第34號每股收益(Acco un ti ng Sta ndard for Busin ess En terprises No. 34 - Ear nings per share)36. 企業(yè)會計準則第35號分部報告(Acco un ti ng Stan dard for Bus in ess En terprise

14、s No. 35 - Segme nt report ing)37. 企業(yè)會計準則第36號關(guān)聯(lián)方披露(Acco un ti ng Stan dard for Bus in ess En terprises No. 36 - Related party disclosure)38. 企業(yè)會計準則第37號金融工具列報(Acco un ti ng Stan dard for Bus in ess En terprises No. 37 - Prese ntati on of financi alin strume nts)39. 企業(yè)會計準則第38號首次執(zhí)行企業(yè)會計準則(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)新會計科目表（中英文對照版）資產(chǎn)類Assets 流動資產(chǎn) Current assets貨幣資金 Cash and cash equivalents1001 現(xiàn)金 Cash1002 銀行存款 Cash in bank1009 其他貨幣資金 Other cash and cash equivalents100901 外埠存款 Other city Cash

16、 in bank100902 銀行本票 Cashiers cheque100903 銀行匯票 Bank draft100904 信用卡 Credit card100905 信用證保證金 L/C Guarantee deposits100906 存出投資款 Refundable deposits1101 短期投資 Short-term investments110101 股票 Short-term in vestme nts - stock110102 債券 Short-term investments - corporate bonds110103 基金 Short-term investme

17、nts - corporate funds110110 其他 Short-term investments - other1102 短期投資跌價準備Short-term in vestme nts falli ng price reserves應(yīng)收款 Account receivable1111 應(yīng)收票據(jù) Note receivable銀行承兌匯票 Bank accepta nee 商業(yè)承兌匯票 Trade acceptanee1121 應(yīng)收股利 Divide nd receivable1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receiv

18、able 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬準備 Bad debt reserves1151 預(yù)付賬款 Advanee money1161 應(yīng)收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories1201 物資采購 Supplies purchasing1211 原材料 Raw materials1221 包裝物 Wrappage1231 低值易耗品 Low-value con sumptio n goods1232 材料成本差異 Materials cost va

19、ria nee1241 自制半成品 Semi-Fi ni shed goods1243 庫存商品 Finished goods1244 商品進銷差價 Differences between purchasing and selling price1251 委托加工物資 Work in process - outsourced1261 委托代銷商品 Trust to and sell the goods on a commissi on basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis1281 存貨跌價

20、準備 Inventory falling price reserves1291 分期收款發(fā)出商品 Collect money and send out the goods by stages1301 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment1401 長期股權(quán)投資 Long-term investment on stocks140101 股票投資 Investment on stocks140102 其他股權(quán)投資 Other investment on stocks 1402 長期債權(quán)投資 Long-term inv

21、estment on bonds 140201 債券投資 Investment on bonds140202 其他債權(quán)投資 Other investment on bonds1421 長期投資減值準備 Long-term investments depreciation reserves 股權(quán)投資減值準備 Stock rights investment depreciation reserves 債權(quán)投資減值準備 Bcreditors rights investment depreciation reserves 1431 委托貸款 Entrust loans143101 本金 Princip

22、al 143102 利息 Interest143103 減值準備 Depreciation reserves1501 固定資產(chǎn) Fixed assets房屋 Building 建筑物 Structure 機器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計折舊 Accumulated depreciation1505 固定資產(chǎn)減值準備 Fixed assets depreciation reserves 房屋、建筑物減值準備 Building/structur

23、e depreciation reserves 機器設(shè)備減值準備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material 160101 專用材料 Special-purpose material 160102 專用設(shè)備 Special-purpose equipment 160103 預(yù)付大型設(shè)備款 Prepayments for equipment160104 為生產(chǎn)準備的工具及器具 Preparative instruments and implement for fabricate160

24、3 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project1605 在建工程減值準備 Construction-in-process depreciation reserves1701 固定資產(chǎn)清理 Liquidation of fixed assets1801 無形資產(chǎn) Intangible assets 專利權(quán) Patents非專利技術(shù) Non-

25、Patents商標權(quán) Trademarks, Trade names著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽 Goodwill1805 無形資產(chǎn)減值準備 Intangible Assets depreciation reserves 專利權(quán)減值準備 Patent rights depreciation reserves 商標權(quán)減值準備 trademark rights depreciation reserves 1815 未確認融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or inc

26、ome1901 長期待攤費用 Long-term deferred and prepaid expenses1911 待處理財產(chǎn)損溢 Wait deal assets loss or income191101 待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income191102 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income二、負債類 Liability短期負債 Current liability2101 短期借款 Short-term borrowing2111 應(yīng)付票據(jù) Notes payabl

27、e 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費 Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable 217101 應(yīng)交增值稅 value added tax payable 21710101 進項稅額 Withhold

28、ings on VAT 21710102 已交稅金 Paying tax 21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 21710104 減免稅款 Tax deduction 21710105 銷項稅額 Substituted money on VAT 21710106 出口退稅 Tax reimbursement for export 21710107 進項稅額轉(zhuǎn)出 Changeover withnoldings on VAT 21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 217101

29、09 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover 21710110 未交增值稅 Unpaid VAT217102 應(yīng)交營業(yè)稅217103 應(yīng)交消費稅217104 應(yīng)交資源稅Business tax payable Consumption tax payable Resources tax payable217105 應(yīng)交所得稅Income tax payable217106 應(yīng)交土地增值稅 Increment tax on land value payable217107 應(yīng)交城市維護建設(shè)稅 Tax for maintaining and building cities p

30、ayable217108 應(yīng)交房產(chǎn)稅 Housing property tax payable217109 應(yīng)交土地使用稅 Tenure tax payable217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable217111 應(yīng)交個人所得稅 Personal income tax payable 2176 其他應(yīng)交款 Other fund in conformity with paying 2181 其他應(yīng)付款 Other payables 2191 預(yù)提費用 Drawing expense in a

31、dvance其他負債 Other liabilities 2201 待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value2211 預(yù)計負債 Anticipation liabilities 長期負債 Long-term Liabilities2301 長期借款 Long-term loans一年內(nèi)到期的長期借款 Long-term loans due within one year 一年后到期的長期借款 Long-term loans due over one year 2311 應(yīng)付債券 Bonds payable 231101 債券面值 Face value, P

32、ar value231102 債券溢價 Premium on bonds231103 債券折價Discount on bonds231104 應(yīng)計利息Accrued interest2321 長期應(yīng)付款 Long-term account payable 應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year一年后到期的長期應(yīng)付 Long-term account payable over one year 2331 專項應(yīng)付款 Special payable一

33、年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year 一年后到期的專項應(yīng)付 Long-term special payable over one year 2341 遞延稅款 Deferral taxes、所有者權(quán)益類 OWNERS EQUITY資本 Capita3101 實收資本 ( 或股本 ) Paid-up capital(or stock) 實收資本 Paid-up capital 實收股本 Paid-up stock3103 已歸還投資 Investment Returned 公積3111 資本公積 Capital reser

34、ve311101 資本(或股本 )溢價 Cpital(or Stock) premium311102 接受捐贈非現(xiàn)金資產(chǎn)準備 Receive non-cash donate reserve311103 股權(quán)投資準備 Stock right investment reserves311105 撥款轉(zhuǎn)入 Allocate sums chan geover in311106 外幣資本折算差額 Foreign currency capital311107 其他資本公積 Other capital reserve3121 盈余公積 Surplus reserves312101法定盈余公積 Legal s

35、urplus312102 任意盈余公積 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 儲備基金 Reserve fund312105 企業(yè)發(fā)展基金 Enterprise expension fund312106 利潤歸還投資 Profits capitalizad on return of investment 利潤 Profits3131 本年利潤 Current year profits3141 利潤分配 Profit distribution314101 其他轉(zhuǎn)入 Other change over i

36、n314102 提取法定盈余公積 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取儲備基金 Withdrawal reserve fund314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for bus in ess expa nsion314106 提取職工獎勵及福利基金Withdrawal staff and workers bonus andwelfare fund314107 利潤歸還投資 Profits capitalizad on retur

37、n of investment314108 應(yīng)付優(yōu)先股股利 Preferred Stock divide nds payable314109 提取任意盈余公積 Withdrawal other common accumulation fund314110 應(yīng)付普通股股利 Com mon Stock divide nds payable314111轉(zhuǎn)作資本(或股本)的普通股股利 Com mon Stock divide nds cha nge to assets(or stock)314115 未分配利潤 Un distributed profit財務(wù)報表中央對照一、 企業(yè)財務(wù)會計報表封面FIN

38、ANCIAL REPORT COVER報表所屬期間之期末時間點Period En ded所屬月份 Reporting Period報出日期 Submit Date記賬本位幣幣種 Local Reporti ng Curre ncy審核人Verifier填表人Preparer二、資產(chǎn)負債表 Bala nee Sheet資產(chǎn)Assets流動資產(chǎn) Current Assets貨幣資金B(yǎng)ank and Cash短期投資 Current Investment一年內(nèi)至 U期委托貸款En trusted loa n receivable due with in one year減：一年內(nèi)至U期委托貸款減值準

39、備Less: Impairment for Entrusted loan receivable duewith in one year減：短期投資跌價準備Less: Impairme nt for curre nt in vestme nt短期投資凈額 Net bal of current in vestme nt應(yīng)收票據(jù) Notes receivable應(yīng)收股利 Dividend receivable應(yīng)收利息 Interest receivable應(yīng)收賬款 Account receivable減：應(yīng)收賬款壞賬準備 Less: Bad debt provision for Account re

40、ceivable 應(yīng)收賬款凈額 Net bal of Account receivable其他應(yīng)收款 Other receivable減：其他應(yīng)收款壞賬準備 Less: Bad debt provision for Other receivable其他應(yīng)收款凈額 Net bal of Other receivable預(yù)付賬款 Prepayment應(yīng)收補貼款 Subsidy receivable存貨 Inventory減：存貨跌價準備 Less: Provision for Inventory存貨凈額 Net bal of Inventory已完工尚未結(jié)算款 Amount due from cu

41、stomer for contract work待攤費用 Deferred Expense一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year 一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year 其他流動資產(chǎn) Other current assets流動資產(chǎn)合計 Total current assets 長期投資 Long-term investment長期股權(quán)投資 Long-term equity investment 委托貸款 Entrusted loan r

42、eceivable 長期債權(quán)投資 Long-term debt investment 長期投資合計 Total for long-term investment 減：長期股權(quán)投資減值準備 Less: Impairment for long-term equity investment 減：長期債權(quán)投資減值準備 Less: Impairment for long-term debt investment 減：委托貸款減值準備 Less: Provision for entrusted loan receivable 長期投資凈額 Net bal of long-term investment 其

43、中：合并價差 Include: Goodwill (Negative goodwill) 固定資產(chǎn) Fixed assets 固定資產(chǎn)原值 Cost 減：累計折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減：固定資產(chǎn)減值準備 Less: Impairment for fixed assets 固定資產(chǎn)凈額 NBV of fixed assets 工程物資 Material holds for construction of fixed assets 在建工程 Construction in progress減：在建工程減值準備 Less: I

44、mpairment for construction in progress 在建工程凈額 Net bal of construction in progress固定資產(chǎn)清理 Fixed assets to be disposed of固定資產(chǎn)合計 Total fixed assets 無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無形資產(chǎn) Intangible assets減：無形資產(chǎn)減值準備 Less: Impairment for intangible assets無形資產(chǎn)凈額 Net bal of intangible assets長期待攤費用

45、Long-term deferred expense融資租賃未擔保余值Finance lease - Unguaranteed residual values融資租賃應(yīng)收融資租賃款Finance lease - Receivables其他長期資產(chǎn) Other non-current assets無形及其他長期資產(chǎn)合計 Total other assets & intangible assets遞延稅項 Deferred Tax遞延稅款借項 Deferred Tax assets資產(chǎn)總計 Total assets負債及所有者（或股東）權(quán)益 Liability & Equity流動負債 Curre

46、nt liability短期借款 Short-term loans應(yīng)付票據(jù) Notes payable應(yīng)付賬款 Accounts payable已結(jié)算尚未完工款預(yù)收賬款A(yù)dvance from customers應(yīng)付工資Payroll payable應(yīng)付福利費 Welfare payable應(yīng)付股利Dividend payable應(yīng)交稅金Taxes payable其他應(yīng)交款 Other fees payable其他應(yīng)付款 Other payable預(yù)提費用Accrued Expense預(yù)計負債Provision遞延收益Deferred Revenue一年內(nèi)到期的長期負債 Long-term l

47、iability due within one year其他流動負債 Other current liability流動負債合計 Total current liability長期負債Long-term liability長期借款Long-term loans應(yīng)付債券Bonds payable長期應(yīng)付款 Long-term payable 專項應(yīng)付款 Grants & Subsidies received其他長期負債 Other long-term liability 長期負債合計 Total long-term liability 遞延稅項 Deferred Tax遞延稅款貸項 Deferr

48、ed Tax liabilities 負債合計 Total liability少數(shù)股東權(quán)益 Minority interests 所有者權(quán)益（或股東權(quán)益）Owners Equity實收資本（或股本） Paid in capital 減；已歸還投資 Less: Capital redemption 實收資本（或股本）凈額 Net bal of Paid in capital 資本公積 Capital Reserves 盈余公積 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未確認投資損失 Unrealised investment losses 未分配利潤 Retained profits after appropriation 其中：本年利潤 Include: Profits for the year 外幣報表折算差額 Translation reserve所有者（或股東）權(quán)益合計 Total Equity 負債及所有者（或股東）權(quán)益合計 Total Liability & Equity三、利潤及利潤分配表 Income statement and profit appropriation 一、主營業(yè)務(wù)收入 Revenue 減：主營業(yè)務(wù)成本 Less: Cost