會(huì)計(jì)科目英文縮寫

PAGEPAGE6會(huì)計(jì)科目英文縮寫一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面FINANCIALREPORTCOVER報(bào)表所屬期間之期末時(shí)間點(diǎn)PeriodEnded所屬月份ReportingPeriod報(bào)出日期SubmitDate記賬本位幣幣種LocalReportingCurrency審核人Verifier填表人Preparer記賬符號(hào)DR:debitrecord(借記)CR:creditrecrod(貸記)二、資產(chǎn)負(fù)債表BalanceSheet資產(chǎn)Assets流動(dòng)資產(chǎn)CurrentAssets貨幣資金B(yǎng)ankandCash短期投資CurrentInvestment一年內(nèi)到期委托貸款Entrustedloanreceivableduewithinoneyear減：一年內(nèi)到期委托貸款減值準(zhǔn)備Less:ImpairmentforEntrustedloanreceivableduewithinoneyear減：短期投資跌價(jià)準(zhǔn)備Less:Impairmentforcurrentinvestment短期投資凈額Netbalofcurrentinvestment應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收賬款A(yù)ccountreceivable減：應(yīng)收賬款壞賬準(zhǔn)備Less:BaddebtprovisionforAccountreceivable應(yīng)收賬款凈額NetbalofAccountreceivable其他應(yīng)收款Otherreceivable減：其他應(yīng)收款壞賬準(zhǔn)備Less:BaddebtprovisionforOtherreceivable其他應(yīng)收款凈額NetbalofOtherreceivable預(yù)付賬款Prepayment應(yīng)收補(bǔ)貼款Subsidyreceivable存貨Inventory減：存貨跌價(jià)準(zhǔn)備Less:ProvisionforInventory存貨凈額NetbalofInventory已完工尚未結(jié)算款A(yù)mountduefromcustomerforcontractwork待攤費(fèi)用DeferredExpense一年內(nèi)到期的長期債權(quán)投資Long-termdebtinvestmentduewithinoneyear一年內(nèi)到期的應(yīng)收融資租賃款Financeleasereceivablesduewithinoneyear其他流動(dòng)資產(chǎn)Othercurrentassets流動(dòng)資產(chǎn)合計(jì)Totalcurrentassets長期投資Long-terminvestment長期股權(quán)投資Long-termequityinvestment委托貸款Entrustedloanreceivable長期債權(quán)投資Long-termdebtinvestment長期投資合計(jì)Totalforlong-terminvestment減：長期股權(quán)投資減值準(zhǔn)備Less:Impairmentforlong-termequityinvestment減：長期債權(quán)投資減值準(zhǔn)備Less:Impairmentforlong-termdebtinvestment一）、主營業(yè)務(wù)收入Revenue減：主營業(yè)務(wù)成本Less:CostofSales主營業(yè)務(wù)稅金及附加SalesTax二）、主營業(yè)務(wù)利潤（虧損以“—”填列）GrossProfit(-meansloss)加：其他業(yè)務(wù)收入Add:Otheroperatingincome減：其他業(yè)務(wù)支出Less:Otheroperatingexpense減：營業(yè)費(fèi)用Selling&Distributionexpense管理費(fèi)用G&Aexpense財(cái)務(wù)費(fèi)用Financeexpense三）、營業(yè)利潤（虧損以“—”填列）Profitfromoperation(-meansloss)加：投資收益（虧損以“—”填列）Add:Investmentincome補(bǔ)貼收入SubsidyIncome營業(yè)外收入Non-operatingincome減：營業(yè)外支出Less:Non-operatingexpense四、利潤總額（虧損總額以“—”填列）ProfitbeforeTax減：所得稅Less:Incometax少數(shù)股東損益Minorityinterest加：未確認(rèn)投資損失Add:Unrealisedinvestmentlosses五、凈利潤（凈虧損以“—”填列）Netprofit(-meansloss)加：年初未分配利潤Add:Retainedprofits其他轉(zhuǎn)入Othertransfer-in六、可供分配的利潤Profitavailablefordistribution(-meansloss)減：提取法定盈余公積Less:Appropriationofstatutorysurplusreserves提取法定公益金Appropriationofstatutorywelfarefund提取職工獎(jiǎng)勵(lì)及福利基金Appropriationofstaffincentiveandwelfarefund提取儲(chǔ)備基金Appropriationofreservefund提取企業(yè)發(fā)展基金Appropriationofenterpriseexpansionfund利潤歸還投資Capitalredemption七、可供投資者分配的利潤Profitavailableforowners'distribution減：應(yīng)付優(yōu)先股股利Less:Appropriationofpreferenceshare'sdividend提取任意盈余公積Appropriationofdiscretionarysurplusreserve應(yīng)付普通股股利Appropriationofordinaryshare'sdividend轉(zhuǎn)作資本（或股本）的普通股股利Transferfromordinaryshare'sdividendtopaidincapital八、未分配利潤Retainedprofitafterappropriation補(bǔ)充資料：SupplementaryInformation:1．出售、處置部門或被投資單位收益Gainsondisposalofoperatingdivisionsorinvestments2．自然災(zāi)害發(fā)生損失Lossesfromnaturaldisaster3．會(huì)計(jì)政策變更增加（或減少）利潤總額Increase(decrease)inprofitdueto