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会计审计英语词汇大全

1 ability to perform the work能力履行工作2 acceptance procedures承兑程序过程3 accountability经管责任,问责性4 accounting estimate会计估计5 accounts receivable listing应收帐款挂牌6 accounts receivable应收账款7 accruals listing应计项目挂牌8 accruals应计项目9 accuracy准确性10 adverse opinion否定意见11 aged analysis年老的分析(法,学)研究12 agents代理人13 agreed-upon procedures约定审查业务14 analysis of errors错误的分析(法,学)研究15 anomalous error反常的错误16 appointment ethics任命伦理学17 appointment任命18 associated firms联合的坚挺19 association of chartered certified accounts(ACCA)特计的证(经执业的结社(ACCA)20 assurance engagement保证债务21 assurance保证22 audit审计,审核,核数23 audit acceptance审计承兑24 audit approach审计靠近25 audit committee审计委员会,审计小组26 ahudit engagement审计业务约定书27 audit evaluation审计评价28 audit evidence审计证据29 audit plan审计计划30 audit program审计程序31 audit report as a means of communication审计报告如一个通讯方法32 audit report审计报告33 audit risk审计风险34 audit sampling审计抽样35 audit staffing审计工作人员36 audit timing审计定时37 audit trail审计线索38 auditing standards审计准则39 auditors duty of care审计(查帐)员的抚养责任40 auditors report审计报告41 authority attached to ISAs代理权附上到国际砂糖协定42 automated working papers自动化了工作文件43 bad debts坏账44 bank银行45 bank reconciliation银行对账单,余额调节表46 beneficial interests受益权47 best value最好的价值48 business risk经营风险49 cadbury committee cadbury委员会50 cash count现金盘点51 cash system兑现系统52 changes in nature of engagement改变债务的性质上53 charges and commitments费用和评论54 charities宽大55 tom walls tom墙壁56 chronology of an audit一审计的年代表57 CIS application controls CIS申请控制58 CIS environments stand-alone microcomputers CIS环境单机微型计算器59 client screening委托人甄别60 closely connected接近地连接61 clubs俱乐部62 communications between auditors and management通讯在审计(查帐)员和经营之间63 communications on internal control内部控制上的通讯64 companies act公司法65 comparative financial statements比较财务报表66 comparatives比较的67 competence能力68 compilation engagement编辑债务69 completeness完整性70 completion of the audit审计的结束71 compliance with accounting regulations符合~的作法会计规则72 computers assisted audit techniques(CAATs)计算器援助的审计技术(CAATs)73 confidence信任74 confidentiality保密性75 confirmation of accounts receivable应收帐款的查证76 conflict of interest利益冲突77 constructive obligation建设的待付款78 contingent asset或有资产79 contingent liability或有负债80 control environment控制环境81 control procedures控制程序82 control risk控制风险83 controversy论战84 corporate governance公司治理,公司管制85 corresponding figures相应的计算86 cost of conversion转换成本,加工成本87 cost成本88 courtesy优待89 creditors债权人90 current audit files本期审计档案91 database management system(DBMS)数据库管理制度(数据管理系统)92 date of report报告的日期93 depreciation折旧,贬值94 design of the sample样品的设计95 detection risk检查风险96 direct verification approach直接核查法97 directional testing方向的抽查98 directors emoluments董事酬金99 directors serve contracts董事服务合约100 disagreement with management与经营的不一致101 disclaimer of opinion拒绝表示意见102 distributions分销,分派103 documentation of understanding and assessment of control risk控制风险的协商和评定的文件编集104 documenting the audit process证明审计程序105 due care应有关注106 due skill and care到期的技能和谨慎107 economy经济108 education教育109 effectiveness效用,效果110 efficiency效益,效率111 eligibility / ineligibility合格/无被选资格112 emphasis of matter物质的强调113 engagement economics债务经济学114 engagement letter业务约定书115 error差错116 evaluating of results of audit procedures审计手序的结果评估117 examinations检查118 existence存在性119 expectations期望差距120 expected error预期的错误121 experience经验122 expert专家123 external audit独立审计124 external review reports外部的评论报告125 fair公正126 fee negotiation费谈判127 final assessment of control risk控制风险的确定评定128 final audit期末审计129 financial statement assertions财政报告宣称130 financial财务131 finished goods产成品132 flowcharts流程图133 fraud and error舞弊134 fraud欺诈135 fundamental principles基本原理136 general CIS controls一般的CIS控制137 general reports to mangement对(牛犬等的)疥癣的一般报告138 going concern assumption持续经营假设139 going concern持续经营140 goods on sale or return货物准许退货买卖141 goodwill商誉142 governance统治143 greenbury committee greenbury委员会144 guidance for internal auditors指导为内部审计员145 hampel committee hampel委员会146 haphazard selection随意选择147 hospitality款待148 human resources人力资源149 IAPS 1000 inter-bank confirmation procedures IAPS 1000在中间-银行查证程序过程150 IAPS 1001 CIS environments-stand-alone microcomputers IAPS 1001 CIS环境-单机微型计算器151 IAPS 1002 CIS environments-on-line computer systems IAPS 1002 CIS环境-(与主机)联机计算器系统152 IAPS 1003 CIS environments-database systems IAPS 1003 CIS环境-数据库系统153 IAPS 1005 the special considerations in the audit of small entities在小的个体审计中的IAPS 1005特别的考虑154 IAS 2 inventories信息家电2库存155 IAS 10 events after the balance sheet date在平衡sheeet日期後面的信息家电10事件156 IFACs code of ethics for professional accountants IFACs道德准则为职业会计师157 income tax所得税158 incoming auditors收入审计(查帐)员159 independent estimate独立的估计160 ineligible for appointment无被选资格的为任命161 information technology信息技术162 inherent risk固有风险163 initial communication签署通讯164 insurance保险165 intangibles无形166 integrity完整性167 interim audit中期审计168 internal auditing内部审计169 internal auditors内部审计师170 internal control evaluation questionnaires(ICEQs)内部控制评价调查表171 internal control questionnaires(ICQs)内部控制调查表172 internal control system内部控制系统173 internal review assignment内部的评论转让174 international audit and assurance standards board(IAASB)国际的审计和保证标准登船(IAASB)175 international auditing practice statements(IAPSs)国际的审计实务声明(IAPSs)176 international federation of accountants(IFAC)国际会计师联合会(IFAC)177 inventory system盘存制度178 inventory valuation存货估价179 ISA 230 documentation文件编制180 ISA 240 fraud and error国际砂糖协定240欺诈和错误181 ISA 250 consideration of law and regulations法和规则的国际砂糖协定250考虑182 Isa 260 communications of audit matters with those charge governance 审计物质的国际砂糖协定260通讯由于那些索价统治183 isa 300 planning isa 300计划编制184 isa 310 knowledge of the business企业的isa 310知识185 isa 320 audit materiality审计重要性186 isa 400 accounting and internal control isa 400会计和内部控制187 isa 402 audit considerations relating to entities using service organisations与正在使用的个体有关的isa 402个审计考虑服务组织188 isa 500 audit evidence审计证据189 isa 501 audit evidence-additional considerations for specific items isa 501个审计证据-补偿为特殊条款190 isa 510 external confirmations isa 510个外部的查证191 isa 520 analytical procedures分析性程序192 isa 530 audit sampling审计抽样193 isa 540 audit of accounting estimates解释估计的isa 540审计194isa 560 subsequent events期后事项195 isa 580 management representations管理当局声明书196 isa 610 considering the work of internal auditing isa 610以内部审计的工作看来197 isa 620 using the work of an expert isa 620使用专家的工作198 isa 700 auditors report on financial statements财务报表上的isa 700审计(查帐)员的报告199 isa 710 comparatives isa 710个比较的200 isa 720 other information in documents containing audited financial statements isa 720证券包含audited财务报表的其他信息201 isa 910 engagement to review financial statements isa 910债务复阅财务报表202 isas and rss isas和rss203 joint monitoring unit连接检验单位204 knowledge of the entitys business个体的企业知识205 law and regulations法和规则206 legal and regulations法定权利和规则207 legal obligation法定义务,法定责任208 levels of assurance保险程度,保障水平209 liability负债210 limitation on scope审计范围限制211 limitation of audit审计的提起诉讼的限期212 limitations of controls system控制系统的提起诉讼的限期213 litigation and claims诉讼和赔偿214 litigation诉讼215 loans借款,贷款216 long term liabilities长期负债217 lowballing lowballing218 management管理219 management integrity经营完整220 management representation letter管理当局声明书221 marketing推销,营销,市场学222 material inconsistency决定性的前后矛盾223 material misstatements of fact重大误报224 materiality重要性225 measurement计量226 microcomputers微型计算器227 modified reports变更报告228 narrative notes叙述证券229 nature性质230 negative assurance消极保证231 net realizable value可实现净值232 non-current asset register非本期的财产登记233 non-executive directors非执行董事234 non-sampling risk非抽样风险235 non-statutory audits目标236 objectivity客观性237 obligating event负有责任事件238 obligatory disclosure有拘束的揭示239 obtaining work获得工作240 occurrence出现241 on-line computer systems(与主机)联机计算器系统242 opening balances期初余额243 operational audits经营审计,作业审计244 operational work plans操作上的工作计划245 opinion shopping意见购物246 other information其他的信息247 outsourcing internal audit支援外包的内部核数248 overall review of financial statements财务报表的包括一切的评论249 overdue fees超储未付费250 overhead absorption管理费用分配251 periodic plan定期的计划252 permanent audit files永久审计档案253 personal relationships个人的亲属关系254 planning计划编制255 population抽样总体256 precision精密257 preface to ISAs and RSs国际砂糖协定的序文和债券附卖回交易258 preliminary assessment of control risk控制风险的预备评定259 prepayments预付款项260 presentation and disclosure提示和揭示261 problems of accounting treatment会计处理的问题262 procedural approach程序上的靠近263 procedures程序264 procedures after accepting nomination程序过程在接受提名之后265 procurement采购266 professional duty of confidentiality保密的职业责任267 projection of errors错误的规划268 provision备抵,准备269 public duty公共职责270 public interest公众利益271 publicity宣传272 purchase ledger购货分类账273 purchases and expenses system买和费用系统274 purchases cut-off买截止275 put on enquiry询价上的期货买卖276 qualified opinion保留意见277 qualifying disclosure合格揭示278 qualitative aspects of errors错误的性质上的方面279 random selection随机选择280 reasonable assurance合理保证281 reassessing sampling risk再评价抽样风险282 reliability可靠性283 remuneration报酬284 report to management对经营的报告285 reporting报告286 research and development costs研究和开发成本287 reservation of title保留288 reserves准备,储备289 revenue and capital expenditure岁入和资本支出290 review评论291 review and capital expenditure评论和资本支出292 review评论293 review engagement复阅债务294 rights认股权295 rights and obligations认股权和待付款296 rights to information对信息的认股权297 risk and materiality风险和重要性298 risk-based approach以风险为基础的方式299 romalpa case romalpa个案300 rotation of auditor appointments审计(查帐)员任命的循环301 rules of professional conduct职业道德守则302 sales cut-off销售截止303 sales system销售(货)制度304 sales tax销售税,营业税305 sales销售,销货306 sample size样本量307 sampling risk抽样风险308 sampling units抽样单位309 schedule of unadjusted errors未调整的错误表310 scope and objectives of internal audit内部核数的范围和目标311 segregation of duties职责划分312 service organization服务组织313 significant fluctuations or unexpected relationships可重视的(市价)波动或不能预料的亲属关系315 smaller entities比较小的个体316 sole traders个体营业者317 sources of knowledge知识的根源318 specimen letter on internal control内部控制上的样本证书319 stakeholders赌款保存人320 standardised working papers标准化工作文件321 statement 1:integrity,objectivity and independence声明1:完整,客观性和独立322 statement 2:the professional duty of confidence声明2:信任的职业责任323 statement 3: advertising ,publicity and obtaining professional work声明3:广告法(学),宣传和获得专业性工作324 statement 5:changes in professional appointment声明5:在职业上的任命中的改变325 statistical sampling统计抽样326 statutory audit法定审计327 statutory books法定卷册328 statutory duty法定责任329 stewardship总管的职务330 strategic plan战略性计划331 stratification分层332 subsequent events期后事项333 substantive procedures实词程序过程334 substantive tests实质性测试335 sufficient appropriate audit evidence充分的适当审计证据336 summarising errors summarising错误337 sundry accruals杂的应计项目338 supervision监督339 supervisory and monitoring roles监督的和检验角色340 suppliers statements供应商的声明341 system and internal controls系统和内部的控制342 systematic selection系统选择法343 systems-based approach以系统为基础的方式344 tangible non-current assets有形的非流动资产345 tendering投标,清偿346 terms of the engagement债务的条件347 tests of control控制的证人348 the AGM周年大会349 the board委员会350 three Es三Es351 timing定时352 tolerable error可容忍误差353 trade accounts payable and purchases贸易应付帐款和买354 trade accounts payable listing贸易应付帐款挂牌355 training培训356 treasury国库,库房357 TRUE真实358 turnbull committee turnbull委员会359 ultra vires越权360 uncertainty不确定性361 undue dependence未到(支付)期的未决362 unqualified audit report无条件的审计报告363 unqualified report无条件的报告364 using the knowledge使用知识365 using the work of an expert使用专家的工作366 valuation计价,估价367 value for money现金(交易)价格368 voluntary disclosure自愿披露369 wages and salaries工资,薪金370 wages system工资系统371 work in progress在产品372 working papers工作底稿计词汇中英对照一、资产assets1、流动资产current assets111现金及约当现金cash and cash equivalents 1111库存现金cash on hand1112零用金/周转金petty cash/revolving funds1113银行存款cash in banks1116在途现金cash in transit1117约当现金cash equivalents1118其它现金及约当现金other cash and cash equivalents112短期投资short-term investments1121短期投资-股票short-term investments - stock1122短期投资-短期票券short-term investments - short-term notes andbills1123短期投资-政府债券short-term investments - government bonds1124短期投资-受益凭证short-term investments - beneficiary certificates1125短期投资-公司债short-term investments - corporate bonds1128短期投资-其它short-term investments - other1129备抵短期投资跌价失allowance for reduction of short-term investment to market113应收票据notes receivable1131应收票据notes receivable1132应收票据贴现discounted notes receivable1137应收票据-关系人notes receivable - related parties1138其它应收票据other notes receivable1139备抵呆帐-应收据allowance for uncollec- tible accounts- notes receivable114应收帐款accounts receivable1141应收帐款accounts receivable1142应收分期帐款installment accounts receivable1147应收帐款-关系人accounts receivable - related parties1149备抵呆帐-应收款allowance for uncollec- tible accounts - accounts receivable损票帐118其它应收款other receivables1181应收出售远汇款forward exchange contract receivable1182应收远汇款-币forward exchange contract receivable - foreign currencies1183买卖远汇折价discount on forward ex-change contract1184应收收益earned revenue receivable1185应收退税款income tax refund receivable1187其它应收款-关系人other receivables - related parties1188其它应收款-其它other receivables - other1189备抵呆帐-其它应款allowance for uncollec- tible accounts - other receivables121~122存货inventories1211商品存货merchandise inventory1212寄销商品consigned goods1213在途商品goods in transit1219备抵存货跌价损失allowance for reduction of inventory to market1221制成品finished goods1222寄销制成品consigned finished goods1223副产品by-products1224在制品work in process1225委外加工work in process - outsourced1226原料raw materials1227物料supplies1228在途原物料materials and supplies in transit1229备抵存货跌价损失allowance for reduction of inventory to market125预付费用prepaid expenses1251预付薪资prepaid payroll1252预付租金prepaid rents1253预付保险费prepaid insurance1254用品盘存office supplies1255预付所得税prepaid income tax1258其它预付费用other prepaid expenses126预付款项prepayments1261预付货款prepayment for purchases1268其它预付款项other prepayments128~129其它流动资产other current assets1281进项税额VAT paid(or input tax)1282留抵税额excess VAT paid(or overpaid VAT)1283暂付款temporary payments1284代付款payment on behalf of others1285员工借支advances to employees1286存出保证金refundable deposits1287受限制存款certificate of deposit-restricted1291递延所得税资产deferred income tax assets外收1292递延兑换损失deferred foreign exchange losses1293业主(股东)往来owners^(stockholders^)current account1294同业往来current account with others1298其它流动资产-其它other current assets - other2、基金及长期投资funds and long-term investments131基金funds1311偿债基金redemption fund(or sinking fund)1312改良及扩充基金fund for improvement and expansion1313意外损失准备基金contingency fund1314退休基金pension fund1318其它基金other funds132长期投资long-term investments1321长期股权投资long-term equity investments1322长期债券投资long-term bond investments1323长期不动产投资long-term real estate in-vestments1324人寿保险现金解约价值cash surrender value of life insurance1328其它长期投资other long-term investments1329备抵长期投资跌价失allowance for excess of cost over market value of long-term investments3、固定资产property , plant, and equipment141土地land1411土地land1418土地-重估增值land - revaluation increments142土地改良物land improvements1421土地改良物land improvements1428土地改良物-重估增值land improvements - revaluation increments1429累积折旧-土地改良物accumulated depreciation - land improvements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings -revaluation increments1439累积折旧-房屋及建物accumulated depreciation - buildings144~146机(器)具及设备machinery and equipment1441机(器)具machinery1448机(器)具-重估增值machinery - revaluation increments1449累积折旧-机(器)具accumulated depreciation - machinery151租赁资产leased assets1511租赁资产leased assets1519累积折旧-租赁资产accumulated depreciation - leased assets152租赁权益改良leasehold improvements1521租赁权益改良leasehold improvements1529累积折旧-租赁权益良accumulated depreciation - leasehold improvements156未完工程及预付购置设款construction in progress and prepayments forequipment损改备1561未完工程construction in progress1562预付购置设备款prepayment for equipment158杂项固定资产miscellaneous property, plant, and equipment1581杂项固定资产miscellaneous property, plant, and equipment1588杂项固定资产-重估值miscellaneous property, plant, and equipment - revaluation increments1589累积折旧-杂项固定产accumulated depreciation - miscellaneous property, plant, and equipment增资16递耗资产depletable assets161递耗资产depletable assets1611天然资源natural resources1618天然资源-重估增值natural resources -revaluation increments1619累积折耗-天然资源accumulated depletion - natural resources17无形资产intangible assets171商标权trademarks1711商标权trademarks172专利权patents1721专利权patents173特许权franchise1731特许权franchise174著作权copyright1741著作权copyright175计算机软件computer software1751计算机软件computer software cost176商誉goodwill1761商誉goodwill177开办费organization costs1771开办费organization costs178其它无形资产other intangibles1781递延退休金成本deferred pension costs1782租赁权益改良leasehold improvements1788其它无形资产-其它other intangible assets - other 18其它资产other assets181递延资产deferred assets1811债券发行成本deferred bond issuance costs 1812长期预付租金long-term prepaid rent1813长期预付保险费long-term prepaid insurance 1814递延所得税资产deferred income tax assets 1815预付退休金prepaid pension cost1818其它递延资产other deferred assets182闲置资产idle assets1821闲置资产idle assets184长期应收票据及款项与催款long-term notes , accounts and overdue receivables收帐1841长期应收票据long-term notes receivable1842长期应收帐款long-term accounts receivable1843催收帐款overdue receivables1847长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848其它长期应收款项other long-term receivables1849备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185出租资产assets leased to others1851出租资产assets leased to others1858出租资产-重估值assets leased to others - incremental value from revaluation1859累积折旧-出租资产accumulated depreciation - assets leased toothers186存出保证金refundable deposit1861存出保证金refundable deposits188杂项资产miscellaneous assets1881受限制存款certificate of deposit - restricted1888杂项资产-其它miscellaneous assets - other二、负债liabilities21~ 22流动负债current liabilities211短期借款short-term borrowings(debt)2111银行透支bank overdraft2112银行借款bank loan2114短期借款-业主short-term borrowings - owners2115短期借款-员工short-term borrowings - employees2117短期借款-关系人short-term borrowings- related parties2118短期借款-其它short-term borrowings - other212应付短期票券short-term notes and bills payable2121应付商业本票commercial paper payable2122银行承兑汇票bank acceptance2128其它应付短期票券other short-term notes and bills payable2129应付短期票券折价discount on short-term notes and bills payable213应付票据notes payable2131应付票据notes payable2137应付票据-关系人notes payable - related parties2138其它应付票据other notes payable214应付帐款accounts pay able2141应付帐款accounts payable2147应付帐款-关系人accounts payable - related parties216应付所得税income taxes payable2161应付所得税income tax payable217应付费用accrued expenses增2171应付薪工accrued payroll2172应付租金accrued rent payable2173应付利息accrued interest payable2174应付营业税accrued VAT payable2175应付税捐-其它accrued taxes payable- other2178其它应付费用other accrued expenses payable218~219其它应付款other payables2181应付购入远汇款forward exchange contract payable2182应付远汇款-外币forward exchange contract payable - foreign currencies2183买卖远汇溢价premium on forward exchange contract2184应付土地房屋款payables on land and building purchased2185应付设备款Payables on equipment2187其它应付款-关系人other payables - related parties2191应付股利dividend payable2192应付红利bonus payable2193应付董监事酬劳compensation payable to directors and supervisors2198其它应付款-其它other payables - other226预收款项advance receipts2261预收货款sales revenue received in advance2262预收收入revenue received in advance2268其它预收款other advance receipts227一年或一营业周期内到期长期负债long-term liabilities -currentportion2271一年或一营业周期内到期公司债corporate bonds payable - current portion2272一年或一营业周期内到期长期借款long-term loans payable - current portion2273一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229其它流动负债other current liabilities2281销项税额VAT received(or output tax)2283暂收款temporary receipts2284代收款receipts under custody2285估计售后服务/保固负债estimated warranty liabilities2291递延所得税负债deferred income tax liabilities2292递延兑换利益deferred foreign exchange gain2293业主(股东)往来owners^ current account2294同业往来current account with others2298其它流动负债-其它other current liabilities - others23长期负债long-term liabilities231应付公司债corporate bonds payable2311应付公司债corporate bonds payable2319应付公司债溢(折)价premium(discount)on corporate bonds payable232长期借款long-term loans payable2321长期银行借款long-term loans payable - bank2324长期借款-业主long-term loans payable - owners2325长期借款-员工long-term loans payable - employees2327长期借款-关系人long-term loans payable - related parties2328长期借款-其它long-term loans payable - other233长期应付票据及款项long-term notes and accounts payable2331长期应付票据long-term notes payable2332长期应付帐款long-term accounts pay-able2333长期应付租赁负债long-term capital lease liabilities2337长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338其它长期应付款项other long-term payables234估计应付土地增值税accrued liabilities for land value increment tax2341估计应付土地增值税estimated accrued land value incremental tax pay-able235应计退休金负债accrued pension liabilities2351应计退休金负债accrued pension liabilities238其它长期负债other long-term liabilities2388其它长期负债-其它other long-term liabilities - other28其它负债other liabilities281递延负债deferred liabilities2811递延收入deferred revenue2814递延所得税负债deferred income tax liabilities2818其它递延负债other deferred liabilities286存入保证金deposits received2861存入保证金guarantee deposit received288杂项负债miscellaneous liabilities2888杂项负债-其它miscellaneous liabilities - other三、业主权益owners^ equity31资本capital311资本(或股本)capital3111普通股股本capital - common stock3112特别股股本capital - preferred stock3113预收股本capital collected in advance3114待分配股票股利stock dividends to be distributed3115资本capital32资本公积additional paid-in capital321股票溢价paid-in capital in excess of par3211普通股股票溢价paid-in capital in excess of par- common stock 3212特别股股票溢价paid-in capital in excess of par- preferred stock 323资产重估增值准备capital surplus from assets revaluation3231资产重估增值准备capital surplus from assets revaluation324处分资产溢价公积capital surplus from gain on disposal of assets3241处分资产溢价公积capital surplus from gain on disposal of assets325合并公积capital surplus from business combination3251合并公积capital surplus from business combination326受赠公积donated surplus3261受赠公积donated surplus328其它资本公积other additional paid-in capital3281权益法长期股权投资资本积additional paid-in capital from investee under equity method3282资本公积-库藏股票易additional paid-in capital - treasury stock trans-actions33保留盈余(或累积亏损)retained earnings(accumulated deficit)331法定盈余公积legal reserve3311法定盈余公积legal reserve332特别盈余公积special reserve3321意外损失准备contingency reserve3322改良扩充准备improvement and expansion reserve3323偿债准备special reserve for redemption of liabilities3328其它特别盈余公积other special reserve335未分配盈余(或累积损)retained earnings-unappropriated(or accumulated deficit)3351累积盈亏accumulated profit or loss3352前期损益调整prior period adjustments3353本期损益net income or loss for current period34权益调整equity adjustments341长期股权投资未实现跌价失unrealized loss on market value decline of long-term equity investments3411长期股权投资未实现跌价失unrealized loss on market value decline of long-term equity investments342累积换算调整数cumulative translation adjustment3421累积换算调整数cumulative translation adjustments343未认列为退休金成本之净损失net loss not recognized as pensioncost3431未认列为退休金成本之净损失net loss not recognized as pension costs35库藏股treasury stock351库藏股treasury stock3511库藏股treasury stock36少数股权minority interest361少数股权minority interest3611少数股权minority interest四、损益类4营业收入operating revenue41销货收入sales revenue411销货收入sales revenue4111销货收入sales revenue公交亏损损4112分期付款销货收入installment sales revenue 417销货退回sales return4171销货退回sales return419销货折让sales allowances4191销货折让sales discounts and allowances46劳务收入service revenue461劳务收入service revenue4611劳务收入service revenue47业务收入agency revenue471业务收入agency revenue4711业务收入agency revenue48其它营业收入other operating revenue488其它营业收入-其它other operating revenue4888其它营业收入-其它other operating revenue - other 5营业成本operating costs51销货成本cost of goods sold511销货成本cost of goods sold5111销货成本cost of goods sold5112分期付款销货成本installment cost of goods sold 512进货purchases5121进货purchases5122进货费用purchase expenses5123进货退出purchase returns5124进货折让charges on purchased merchandise 513进料materials purchased5131进料material purchased5132进料费用charges on purchased material5133进料退出material purchase returns5134进料折让material purchase allowances514直接人工direct labor5141直接人工direct labor515~518制造费用manufacturing overhead5151间接人工indirect labor5152租金支出rent expense, rent5153文具用品office supplies(expense)5154旅费travelling expense, travel5155运费shipping expenses, freight5156邮电费postage(expenses)5157修缮费repair(s)and maintenance(expense)5158包装费packing expenses5161水电瓦斯费utilities(expense)5162保险费insurance(expense)5163加工费manufacturing overhead - outsourced 5166税捐taxes5168折旧depreciation expense5169各项耗竭及摊提various amortization5172伙食费meal(expenses)5173职工福利employee benefits/welfare5176训练费training(expense)5177间接材料indirect materials5188其它制造费用other manufacturing expenses 56劳务成本制ervice costs561劳务成本service costs5611劳务成本service costs56劳务成本制ervice costs561劳务成本service costs5611劳务成本service costs57业务成本gency costs571业务成本agency costs5711业务成本agency costs58其它营业成本other operating costs588其它营业成本-其它other operating costs-other5888其它营业成本-其它other operating costs - other 6营业费用operating expenses61推销费用selling expenses615~618推销费用selling expenses6151薪资支出payroll expense6152租金支出rent expense, rent6153文具用品office supplies(expense)6154旅费travelling expense, travel6155运费shipping expenses, freight6156邮电费postage(expenses)6157修缮费repair(s)and maintenance(expense)6159广告费advertisement expense, advertisement 6161水电瓦斯费utilities(expense)6162保险费insurance(expense)6164交际费entertainment(expense)6165捐赠donation(expense)6166税捐taxes6167呆帐损失loss on uncollectible accounts6168折旧depreciation expense6169各项耗竭及摊提various amortization6172伙食费meal(expenses)。

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