应付账款
Short-Term Notes 应付票据/借款 Payable/short-term borrowings Payroll Liabilities/accrued 应付职工薪酬 salaries/salary payable Current Tax Payable 应付税款 liabilities other accrued liabilities 其他应付费用 Unearned Revenues/deferred 预收账款/递延收入/ revenues/revenues collected 未确认收入 in advance Current 长期负债的短期 Portion/installment/maturity of 到期部分 Long-Term Debt Notes payable longTerm liabilities Bonds Payable Discount on Bonds Payable Premium on Bonds Payable Common stock preferred stock equity Additional paid-in capital Retained earnings （cash/stock） Dividend Sales/sales Revenue Service revenue Cost of goods sold Advertising/Selling/Marketing Expense Administrative/General expense Depreciation Expense Amortization Expense Bad/uncollectible/doubtful Debt Expense Miscellaneous Expense income stateme nt 应付票据 long-term debt 应付债券 债券折价 债券溢价 普通股 优先股 资本公积 未分配利润 股利分配 销售收入 服务收入 销售成本 销售费用 管理费用 折旧费用 摊销费用 坏账费用 杂费 Operating expense Gross profit
Current Assets
listed
现金 银行存款
Cash and cash equivalents 限制性货币资金 (例如信用证保 证金） 应收账款 坏账准备 应收票据 其他应收 短期投资 原材料 半成品 产成品 生产备件、低值 易耗品、办公耗 材 材料采购 存货跌价准备 预付款项（待 摊） 长期投资 Receivables, net
Temporary Investments/Short-term investment Raw materials Work in process Finished goods Supplies Purchases Allowance to reduce inventory value Prepaid expenses/Deferred expense Long-term investment
Merchandise Inventory
Land/Building/Plant/improve Long- ments term Assets/ Equipment/Furniture/Fixtures/ Non- machinary current Construcion in progress assets Accumulated Depreciation Patents/Copyrights/Trademar ks Goodwill
Capital Stock
Other Expense income stateme Interest Income/Revenue nt Interest Expense rent income Gain/Loss on Sale of Temporary Investment Gain/Loss on disposal(Sale)(exchange) of plant assets Loss to market decline of inventory Income taxes income summary
Earnings/income Net before income incom tax e/earni ng
other revenues(g ains)/expen ses(losses)
Accounts setting
Cash on hand Cash in banks Restricted cash Accounts Receivable Allowance for Doubtful （Uncollectible/ bad ) Accounts Notes Receivable Other Receiva金收入 投资收益 处置固定资产损 益 资产减值损失 所得税费用 本年利润
结转科目
Operating Profit/Incom e from operation
Earnings/income Net before income incom tax e/earni ng
土地建筑..
设备家具.. 在建工程 累计折旧 专利,版权，商标 … 商誉
Plant assets/Fix assets/Propert y and Equipment
Intangible assets
Intangible assets Amortization Accounts Payable 无形资产摊销