负债表：1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 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 investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 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 certificates 1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失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－应收票据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－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币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- 其它应收款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 market 1221 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 market 125 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 assets1292 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 - other13 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 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 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 increments 1429 累积折旧-土地改良物accumulated depreciation - land improvements 143 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- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 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-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 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 - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 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收帐款long-term notes , accounts and overdue receivables1841 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-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others 186 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 - other2 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 expenses2171 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 supervisors 2198 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 -current portion 2271 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 payable 232 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 taxpay-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损益表：项目ITEMS产品销售收入Sales其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discounts and allowances产品销售净额Net sales减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit减：销售费用Less：Selling expense管理费用General and administrative expense财务费用Financial expense其中：利息支出(减利息收入) Including：Interest expense ( less interest income ) 汇兑损失(减汇兑收益) Exchange loss ( less exchange gain )产品销售利润Income from main operation加：其他业务利润Add：Income from other operations营业利润Operating income加：投资收益Add：Investment income营业外收入Non-operating income减：营业外支出Less：Non-operating expense加：以前年度损益调整Add：Adjustment to prior year\'s income and expense 利润总额Income before tax减：所得税Less：Income tax净利润 NET INCOME납세고지서== 纳税通知单가산금체납금==滞纳金보복관세== 对抗关税报复关税분할납부== 分期付款자산조정==资产重组외자유치==引入外资은행예금==银行存款자기앞수표와유사== 银行本票(은행어음)환어음== 银行汇票신용장개설보증금==信用证保证金단기투자자산==短期投资단기투자자산평가충당금==短期投资跌价准备어음과수표==应收票据미수배당금== 应收股利미수이자== 应收利息매출채권==应收账款기타채권==其他应收款대손충당금==坏账准备선급금==预付账款정부보조금등의미수금== 应收补贴款매입==物资采购내구성소모품==低值易销品재료비차이== 材料成本差异반제품==自制半成品상품과제품==库存商品결산시판매가와매입가와의차이==商品进销差价위탁가공한재료의실제원가== 委托加工物资위탁판매상품==委托代销商品수탁판매상품==受托代销商品재고자산평가충당금==存货跌价准备할부판매상품==分期收款发出商品선급비용==待摊费用장기지분투자==长期股权投资투자주식== 股票投资장기채권투자==长期债权投资투자채권==债权投资투자자산평가충당금==长期投资减值准备원금==本金평가충당금== 减值准备고정자산== 固定资产감가상각누계액==累计折旧고정자산평가충당금==固定资产减值准备건설또는생산준비기간중의구입물품== 工程物资대형설비선급금==预付大型设备款건설가계정==在建工程건설가계정평가충당금==在建工程减值准备고정자산매각시설정하는임시계정== 固定资产清理단기차입금===短期借款지급어음== 应付票据외상매입금==应付帐款수탁상품의매출미지급금==代销商品款미지급급여== 应付工资미지급복리비==应付福利费미지급배당금==应付股利미지급세금== 应缴税金기타미지급금==其他应交款기타미지급부채==其他应付款미지급비용==预提费用장기차입금== 长期借款회사채==应付债券액면발행==债券面值할증발행==债券益加할인발행==债券折价납입자본== 实收资本（股本）투자환급액== 已归还投资자본잉여금== 资本公积비현금자산수증이익== 接受损益非现金资产准备현금수증이익==接受现金损赠외화환산차== 外币资本折算差额이익잉여금== 盈余公积법정적립금== 法定盈余公积임의적립금== 任意盈余公积法定公益金준비금=储备基金企业发展基金이윤으로투자액을환급== 利润归还投资당기순이익==本年利润이윤분배및이윤분배후의잔액== 利润分配우선주배당금== 应负优先股利제조원가==生产成本직접제조원가==基本生产成本간접제조원가==补助生产成本매출원가==主营业务成本자금조달관련비용==财务费用전기손익수정==以前年度损益调整기대이익== 预期利益부가세==增值税자산부채표==资产负债表1. 현금／现金2. 외상매출금／应收帐款3. 선급금／预付帐款4. 미수금／其他应收款5. 미처분비용,선급비용／待摊费用6. 재고자산／存货7. 상품과제품／库存商品8. 완제품／产成品9. 제조원가／生产成本10. 원부자재／原材料11. 부산물,내구성소모품,비품／低值易耗品12. 반성품／半成品13. 유동자산／流动资产14.고정자산／固定资产15. 고정자산원가／固定资产原价16. 감가상각누계액／累计折旧17. 건설가계정／在建工程18. 무형자산／无形资产19. 장기투자／长期投资20.이연자산/递延资产21. 창업비／开办费22. 이연세금／递延税款23.외상매입금／应付帐款24. 미지급금／其他应付款25. 미지급급여／应付工资26.기타예수금／其他应交款27. 예수금／应交税金28. 선수금／预收帐款29. 부채／负债30. 자본／资本31. 자본금／资本金32. 자본공적／资本公积33.당년이익／本年利润34. 미처분이익잉여금／未分配利润35. 자본합계／所有者权益손익계산서／利润表36. 매출액／主营业务收入37. 매출원가／主营业务成本38.매출총이익／主营业务利润39. 판매비／营业费用40. 관리비／管理费用41.재무비／财务费用42. 영업이익／营业利润43. 영업외수입／营业外收入44.영업외지출／营业外支出45. 이익총액／利润总额46. 소득세／所得税47.처분전이익잉여금／可供分配的利润48. 차기이울이익잉여금／未分配利润세금류／税金49. 납세고지서／纳税通知50. 가산금,체납금／滞纳金51. 세수／税收52. 징수／征收53. 과세소득／课税所得54. 세금보완／补缴税金55.조세징수／税收征收56. 세금추징／追缴税金57. 벌금을부과／赋课税金58.자진신고／自觉申报59. 인지세／印花税60. 분할납부／分期付款、기타／其他61. 자산조정／资产重组62. 입금／资金到位63. 비밀유지의무／保密义务64.외자유치／引入外资65. 환어음／银行汇票66. 신용카드／信用卡67.신용장개설보증금／信用证保证金68. 단기투자자산／短期投资69. 주식／股票70. 채권／债券71. 기금／基金72. 단기투자자산평가충당금／短期投资跌价准备73. 어음과수표／应收票据74. 미수배당금／应收股利75. 미수이자／应收利贳76.대손충당금／坏帐准备77. 정부보조금등의미수금／应收补贴款78. 매입／物资采构79. 재료비차이／材料成本差异80. 반제품／自制半成品81. 결산시판매가와매입가와의차이／商品进销差价82. 위탁가공한재료의실제원가／委托加工物资83. 위탁판매상품／委托代销商品84. 수탁판매상품／受托代销商品85. 재고자산평가충당금／存货减値准备86. 할부판매상품／分期收款发出商品87.장기지분투자／长期股权投资88. 주식투자／股票投资89.장기채권투자／长期债权投资90. 채권투자／债权投资91.자산투자평가충당금／长期投资减値准备92. 금융기관을통하여타기업에대출／委托贷款93. 원금／本金94. 이자／利贳95. 평가충당금／减値准备96.고정자산평가충당금／固定资产减値准备97. 건설또는생산준비기간중의구입물품／工程物资98. 대형설비선급금／预付大型设备款99.건설가계정평가충당금／在建工程减値准备100. 단기차입금／短期借款101.고정자산매각시설정하는임시계정／固定资产淸理102. 지급어음／应付票据103.세미나／报告会,讨论会104. 재무제표／财务报表105. 차변／借方106.대변／贷方107.총비용／总费用108.제조원가／制造费用109. 급료／工资110.노무비／劳务费111. 상기업／商业112. 제조기업／工业113. 부채／负债114.총계정원장／总帐115. 거래／往来116. 뺄셈／减117. 증빙자료／原始凭证118.괘선／分线119. 콤마／,（반점）120. 자산／资产121. 분개／分类122. 덧셈／加123. 분개장／分类帐124.전표／凭证125. 숫자／数字126. 정관/ 章程127.입출국관리부처／出入境管理局128. 대체수표／转帐支票129. 경상구좌／结算户。