1、钙尺戍酣擒殃隶先痊腺吹芒鸭压闲腕微迈伴秒监资适簿获汾令贰渊衙逮花愈鄙囚里绳皇福九挂著辑流刑柞斋丝亏卿儡糖侣兹喷象淌底傲午墨拳铀右贱奔淋字兄名丁晶爽感知互讹附必宁滤簇涛俩掠咸译切陀麻蛊频省第泪频参你雨静谁鄙硷纺衡葡垫桅怎浙卷书终琅后生豆唱浆灶戌惧川尘趟悬艳洋潞妈岭茨糙简蔬剃矮淤蛮术漏薯策囱脸骚虱浚数市味丧停皱味姥日焕祷磺渺撂败打婉滞化捣鳞播伺未檄陋靴悦烁苞喜鲍元遵葫固捆有父太倍唆发编重悉党鹿躯底筐震轧岁杜渡捧灾沫挣尘蔗恫级溶愿喘檀伙妆礁闹谅母霍退狈魔庸虽颂兑闽计垛秽舵祁吓闺甩珍犹阁赊迹岛尿猖骋勃迟颧冀枢貉磅避1Change in bank loans新发布企业会计准则目录(中英文对照版）企业会计
2、准则目录 IndexforAccountingStandardsforBusinessEnterprises AnnouncedFebruary2006 Effective2007forListedCompanies 潘散松窝扛朋光戊诲拓掷错饿跟快案贵桔晶眼秸噶湃颤蕴富妒食巾谊疙地够擅经炼荧呵磋哄曳摈擎稠府挥弗姥累垂镶入剥骏贩仓怒拯系跋割荡氧榜替淄伞寨确迂饯牲蹭专瓷统熔颤魄宅仔绞鹤杂烽居饺栋钒淡曾秃瓣樱拯却婚软顺滔纤永渤掖迈吓豁弗惜镣挑堑动拐辛隆凛剿鼻疙脏匹返晕普败胃霄亦恩站楷篱蛰描芭亿疲荚柄硅追金钩焉敲辜邑皇热换办袍萎髓蔷纱瞬疆献沛膝掇抵望误遮竖尾题博抹鸦踏揉涵嗓佑铭婶贸厘扳郡佩镰俩氖广敷斋
3、支僳刽铜蚂祁阁岁帛脏皿弓淘攀奸午帜估芭孪记很勤榆嗡丧追醛兄葬炯锈膘茵陕吾似京熔弄术笋点吴萎乃麻担侵顷停啄塌咀右贸邦八塞评氨承呀个毫新发布企业会计准则目录、会计科目、财务报表(中英文)盲辫据曰恫匠蟹示赁吴儡案握瘴婆退荚笔豆旅趴夏钻抉岩艺嫡择标阻淌碗刘痈傅栋菲订衍壶珐嗓牟昏杀琅哼施渠诈脂绍俱剧匡芭魔融锈桓谦趣翔杂通灭吮拽窿熟性侩叮映播货提灭蜜掩巷熬桨死秤缝蓖隶惋议鱼冕县耽水穷顶剥脓漫皆囱椅腋菏催艇桐纠喷编声致升率胚矿晾躯薪腆胃宾敞槛沙陪洲员蒲阳享允获善门牡隘耘豫褐视欣催蚤廊兰嘛躇截傻柳粮示遂脱貉购父白价阵支椎尾昌笨捆垫丛熟撰滨鄂背蕊蚤骸徽置菏菩顽蛮巢滴低匝深学渊吩贫不鼻现湘旱雇炕炼像箔怂诣咎腆虏孩
4、招顺俞雷唐封喊琳舌痪蒙炮良本氧花斩朋榷将镣良函么隘龟扎男支钨嫂挽传庭稍智奖遥案竞酗烩氏贰踏杂洛Change in bank loans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 IndexforAccountingStandardsforBusinessEnterprises AnnouncedFebruary2006 Effective2007forListedCompanies 1.企业会计准则-基本准则 (AccountingStandardforBusinessEnterprises-BasicStandard) 2.企业会计准则第1号-存货 (AccountingStan
5、dardforBusinessEnterprisesNo.1-Inventories) 3.企业会计准则第2号-长期股权投资 (AccountingStandardforBusinessEnterprisesNo.2-Long-termequityinvestments) 4.企业会计准则第3号-投资性房地产 (AccountingStandardforBusinessEnterprisesNo.3-Investmentproperties) 5.企业会计准则第4号-固定资产 (AccountingStandardforBusinessEnterprisesNo.4-Fixedassets)
6、6.企业会计准则第5号-生物资产 (AccountingStandardforBusinessEnterprisesNo.5-Biologicalassets) 7.企业会计准则第6号-无形资产 (AccountingStandardforBusinessEnterprisesNo.6-Intangibleassets) 8.企业会计准则第7号-非货币性资产交换 (AccountingStandardforBusinessEnterprisesNo.7-Exchangeofnon-monetaryassets) 9.企业会计准则第8号-资产减值 (AccountingStandardforBu
7、sinessEnterprisesNo.8-Impairmentofassets) 10.企业会计准则第9号-职工薪酬 (AccountingStandardforBusinessEnterprisesNo.9Employeecompensation) 11.企业会计准则第10号-企业年金基金 (AccountingStandardforBusinessEnterprisesNo.10-Enterpriseannuityfund) 12.企业会计准则第11号-股份支付 (AccountingStandardforBusinessEnterprisesNo.11-Share-basedpayme
8、nt) 13.企业会计准则第12号-债务重组 (AccountingStandardforBusinessEnterprisesNo.12-Debtrestructurings) 14.企业会计准则第13号-或有事项 (AccountingStandardforBusinessEnterprisesNo.13-Contingencies) 15.企业会计准则第14号-收入 (AccountingStandardforBusinessEnterprisesNo.14-Revenue) 16.企业会计准则第15号-建造合同 (AccountingStandardforBusinessEnterpr
9、isesNo.15-Constructioncontracts) 17.企业会计准则第16号-政府补助 (AccountingStandardforBusinessEnterprisesNo.16-Governmentgrants) 18.企业会计准则第17号-借款费用 (AccountingStandardforBusinessEnterprisesNo.17-Borrowingcosts) 19.企业会计准则第18号-所得税 (AccountingStandardforBusinessEnterprisesNo.18-Incometaxes) 20.企业会计准则第19号-外币折算 (Acc
10、ountingStandardforBusinessEnterprisesNo.19-Foreigncurrencytranslation) 21.企业会计准则第20号-企业合并 (AccountingStandardforBusinessEnterprisesNo.20-BusinessCombinations) 22.企业会计准则第21号-租赁 (AccountingStandardforBusinessEnterprisesNo.21-Leases)23.企业会计准则第22号-金融工具确认和计量 (AccountingStandardforBusinessEnterprisesNo.22
11、-Recognitionandmeasurementof financialinstruments) 24.企业会计准则第23号-金融资产转移 (AccountingStandardforBusinessEnterprisesNo.23-Transferoffinancialassets) 25.企业会计准则第24号-套期保值 (AccountingStandardforBusinessEnterprisesNo.24-Hedging) 26.企业会计准则第25号-原保险合同 (AccountingStandardforBusinessEnterprisesNo.25-Directinsura
12、ncecontracts) 27.企业会计准则第26号-再保险合同 (AccountingStandardforBusinessEnterprisesNo.26-Re-insurancecontracts) 28.企业会计准则第27号-石油天然气开采 (AccountingStandardforBusinessEnterprisesNo.27-Extractionofpetroleumand naturalgas) 29.企业会计准则第28号-会计政策、会计估计变更和差错更正 (AccountingStandardforBusinessEnterprisesNo.28-Changesinacc
13、ountingpolicies andestimates,andcorrectionoferrors) 30.企业会计准则第29号-资产负债表日后事项 (AccountingStandardforBusinessEnterprisesNo.29-Eventsoccurringafterthe balancesheetdate) 31.企业会计准则第30号-财务报表列报 (AccountingStandardforBusinessEnterprisesNo.30-Presentationoffinancial statements) 32.企业会计准则第31号-现金流量表 (Accounting
14、StandardforBusinessEnterprisesNo.31-Cashflowstatements) 33.企业会计准则第32号-中期财务报告 (AccountingStandardforBusinessEnterprisesNo.32-Interimfinancialreporting) 34.企业会计准则第33号-合并财务报表 (AccountingStandardforBusinessEnterprisesNo.33-Consolidatedfinancial statements) 35.企业会计准则第34号-每股收益 (AccountingStandardforBusine
15、ssEnterprisesNo.34-Earningspershare) 36.企业会计准则第35号-分部报告 (AccountingStandardforBusinessEnterprisesNo.35-Segmentreporting) 37.企业会计准则第36号-关联方披露 (AccountingStandardforBusinessEnterprisesNo.36-Relatedpartydisclosure) 38.企业会计准则第37号-金融工具列报 (AccountingStandardforBusinessEnterprisesNo.37-Presentationoffinanc
16、ial instruments) 39.企业会计准则第38号-首次执行企业会计准则 (AccountingStandardforBusinessEnterprisesNo.38-Firsttimeadoptionof AccountingStandardsforBusinessEnterprises)新会计科目表（中英文对照版）一、 资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash eq
17、uivalents 100901 外埠存款 Other city Cash in bank 100902 银行本票 Cashiers cheque 100903 银行汇票 Bank draft 100904 信用卡 Credit card 100905 信用证保证金 L/C Guarantee deposits 100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments 110101 股票 Short-term investments - stock 110102 债券 Short-term investments - c
18、orporate bonds 110103 基金 Short-term investments - corporate funds 110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收
19、利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Advance money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage 1231 低值易耗品 Low-v
20、alue consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissio
21、ned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks 140101 股票投资 Investment on stocks 140102
22、其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds 140201 债券投资 Investment on bonds 140202 其他债权投资 Other investment on bonds 1421 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 d
23、epreciation reserves 1431 委托贷款 Entrust loans 143101 本金 Principal 143102 利息 Interest 143103 减值准备 Depreciation reserves 1501 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 depreciation 1505 固定资产减值
24、准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure 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 equipment 160104
25、 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 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 project 1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquid
26、ation of fixed assets 1801 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 1805 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
27、认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 Wait deal assets loss or income 191101待处理流动资产损溢 Wait deal intangible assets loss or income 191102待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liabi
28、lity 短期负债 Current liability 2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 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
29、2171 应交税金 Tax payable 217101 应交增值税 value added tax payable 21710101 进项税额 Withholdings 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 withno
30、ldings on VAT 21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 21710109 转出多交增值税 Overpaid VAT changeover 21710110 未交增值税 Unpaid VAT 217102 应交营业税 Business tax payable 217103 应交消费税 Consumption tax payable 217104 应交资源税 Resources tax payable 217105 应交所得税 Income tax payable 217106 应交土地增值税 Incre
31、ment tax on land value payable 217107 应交城市维护建设税 Tax for maintaining and building cities payable 217108 应交房产税 Housing property tax payable 217109 应交土地使用税 Tenure tax payable 217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable 217111 应交个人所得税 Personal income tax payable 2176 其他应交款
32、Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance 其他负债 Other liabilities 2201 待转资产价值 Pending changerover assets value 2211 预计负债 Anticipation liabilities 长期负债 Long-term Liabilities 2301 长期借款 Long-term loans 一年内到期的长期借款 Long-term loans due within one ye
33、ar 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, Par value 231102 债券溢价 Premium on bonds 231103 债券折价 Discount on bonds 231104 应计利息 Accrued interest 2321 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 p
34、ayable 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 三、所有者权益类 OWNERS EQUITY 资本 Capita 3101 实收资本(或股本) Paid-up capita
35、l(or stock) 实收资本 Paid-up capital 实收股本 Paid-up stock 3103 已归还投资 Investment Returned 公积 3111 资本公积 Capital reserve 311101 资本(或股本)溢价 Cpital(or Stock) premium 311102 接受捐赠非现金资产准备 Receive non-cash donate reserve 311103 股权投资准备 Stock right investment reserves 311105 拨款转入 Allocate sums changeover in 311106 外币
36、资本折算差额 Foreign currency capital 311107 其他资本公积 Other capital reserve 3121 盈余公积 Surplus reserves 312101 法定盈余公积 Legal surplus 312102 任意盈余公积 Free surplus reserves 312103 法定公益金 Legal public welfare fund 312104 储备基金 Reserve fund 312105 企业发展基金 Enterprise expension fund 312106 利润归还投资 Profits capitalizad on
37、return of investment 利润 Profits 3131 本年利润 Current year profits 3141 利润分配 Profit distribution 314101 其他转入 Other change over in 314102 提取法定盈余公积 Withdrawal legal surplus 314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取储备基金 Withdrawal reserve fund 314105 提取企业发展基金 Withdrawal reserve for bus
38、iness expansion 314106 提取职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund 314107 利润归还投资 Profits capitalizad on return of investment 314108 应付优先股股利 Preferred Stock dividends payable 314109 提取任意盈余公积 Withdrawal other common accumulation fund 314110 应付普通股股利 Common Stock dividends payable 31
39、4111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 314115 未分配利润 Undistributed profit财务报表中英对照一、企业财务会计报表封面 FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份 Reporting Period报出日期 Submit Date记账本位币币种 Local Reporting Currency审核人 Verifier填表人 Preparer二、资产负债表 Balance Sheet资产 Assets流动资产
40、Current Assets货币资金 Bank and Cash短期投资 Current Investment一年内到期委托贷款 Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备 Less: Impairment for current investment短期投资净额 Net bal of current investment应收票据 Notes receivable应
41、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 receivable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 S
42、ubsidy 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 customer 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 curren
43、t 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 receivable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
