一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning------------------------------------------------------------ 二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System 帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal 销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries---------------------------------------------------------- 三、现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单V ouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价 F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏帐费用Bad debt expense备抵法Allowance method备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach帐龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com------------------------------------------------------------ 四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio------------------------------------------------------------ 五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization---------------------------------------------------------六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method双倍余额递减法Double-declining balance method (DDB) 年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease payments--------------------------------------------------------七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization--------------------------------------------------------八、流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method------------------------------------------------------------九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable 抵押借款Mortgage loan-------------------------------------------------- 十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation------------------------------------------------------------ 十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement帐户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step----------------------------------------------------------- 十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities-----------------------------------------------------------十三、财务报表分析财务报表分析Analysis of financial statements比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率Accounts receivable turnover 流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio------------------------------------------------------------ 十四、合并财务报表合并财务报表Consolidated financial statements 吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method成本法Cost method------------------------------------------------------------十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator) 消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losses二、布鲁内尔：财会类专业术语三、[ 2008-6-26 15:15:00 | By: brunelcssa ]四、推荐share Ａ股；甲类股份五、abatement of tax 减税；减扣免税额六、ABN AMRO Bank N.V. 荷兰银行八、above-the-line receipt 在线项目收入；经常预算收入九、ABSA Asia Limited 南非联合亚洲有限公司十、absolute change 绝对数值变更十一、absolute expenditure 实际开支十二、absolute guideline figure 绝对准则数字十三、absolute interest 绝对权益十四、absolute order of discharge 绝对破产解除令十五、absolute profit margin 绝对利润幅度十六、absolute 实值；绝对值十七、absolutely vested interest 绝对既得权益十八、absorbed cost 已吸收成本；已分摊成本十九、absorption 吸收；分摊；合并二十、absorption rate 吸收率；摊配率；分摊率二十一、ACB Finance Limited 亚洲商业财务有限公司二十二、acceptable form of reciprocity 合理的互惠条件二十三、acceptable rate 适当利率；适当汇率二十四、acceptance agreement 承兑协议二十五、acceptance for honour 参加承兑二十六、acceptor 承兑人；接受人；受票人二十七、acceptor for honour 参加承兑人二十八、accident insurance 意外保险二十九、Accident Insurance Association of Hong Kong 香港意外保险公会三十一、accident year basis 意外年度基准三十二、accommodation 通融；贷款三十三、accommodation bill 通融票据；空头票据三十四、accommodation party 汇票代发人三十五、account balance 账户余额；账户结余三十六、account book 帐簿三十七、account collected in advance 预收款项三十八、account current book 往来帐簿三十九、account of after-acquired property 事后取得的财产报告四十、account of defaulter 拖欠帐目四十一、account payable 应付帐款四十二、account payee only [A/C payee only] 只可转帐；存入收款人账户四十三、account receivable 应收帐款四十四、account receivable report 应收帐款报表四十五、account statement 结单；账单；会计财务报表四十六、account title 账户名称；会计科目四十七、accountant´s report 会计师报告四十八、Accountant´s Report Rules 会计师报告规则四十九、accounting and auditing prcedure 会计与审计程序；会计与核数程序五十、Accounting Arrangements 《会计安排》五十一、accounting basis 会计基础五十二、accounting by Official Receiver 破产管理署署长呈交的帐目五十四、accounting class 会计类别五十五、accounting date 记帐日期；会计结算日期五十六、accounting for money 款项核算五十七、Accounting Officer 会计主任五十八、accounting period 会计报告期；会计期五十九、accounting policy 会计政策；会计方针六十、accounting practice 会计惯例六十一、accounting principle 会计准则六十二、accounting record 会计记录六十三、accounting report 会计报告清产核资Take inventory of property and make an accounting of funds 留存公积金Retain the common reserve funds六十四、留存公益金Retain the public welfare fund六十五、Accounting Services Branch [Treasury] 会计事务部〔库务署〕六十六、Accounting Society of China 中国会计学会六十七、accounting statement 会计报表六十八、accounting system 会计制度；会计系统六十九、accounting transaction 会计事项；帐务交易七十、accounting treatment 会计处理七十一、accounting year 会计年度七十二、accretion 增值；添加七十三、accrual 应计项目；应累算数目七十五、accrual basis accounting 应计制会计；权责发生制会计七十六、accrue 应累算；应计七十七、accrued benefit 应累算利益七十八、accrued charges 应计费用七十九、accrued cumulative preference share dividend 应累算的累积优先股股息八十、accrued expenses 应累算费用八十一、accrued interest payable 应付利息；应计未付利息八十二、accrued interest receivable 应收利息；应计未收利息八十三、accrued right 累算权益八十四、accruing profit 应累算的利润八十五、accumulated fiscal reserve 累积财政储备八十六、accumulated profit 累积利润；滚存溢利八十七、accumulated reserve 累积储备八十八、accumulation of surplus income 累积收益盈余八十九、acquired assets 既得资产九十、acquisition 收购；购置；取得九十一、acquisition cost 购置成本九十二、acquisition expenses 购置费用九十三、acquisition of 100% interest 收购全部股权九十四、acquisition of control 取得控制权九十五、acquisition of fixed assets 购置固定资产九十六、acquisition of shell “买壳”九十八、act of God 天灾九十九、acting partner 执事合伙人百、active market 买卖活跃的市场；交投畅旺的市场；旺市百一、active partner 积极参与的合伙人百二、active trading 交投活跃百三、actual circulation 实际流通百四、actual cost 实际成本百五、actual expenditure 实际开支；实际支出百六、actual income 实际入息；实际收入；实际收益百七、actual market 现货市场百八、actual price 现货价；实际价格百九、actual profit 实际利润百十、actual quotation 实盘；实际价位；实际报价百十一、actual year basis 按实际年度计算百十二、actuals 实货百十三、actuarial investigation 精算调查百十四、actuarial principle 精算原则百十五、actuarial report 精算师报告百十六、Actuarial Society of Hong Kong 香港精算学会百十七、actuarial valuation 精算师估值百十八、actuary 精算师百十九、ad referendum agreement 暂定协议；有待复核的协定百二十一、ad valorem duty system 从价税制百二十二、ad valorem fee 从价费百二十三、ad valorem tariff 从价关税百二十四、additional allowance 额外免税额百二十五、additional amount for unexpired risk 未过期风险的额外款额百二十六、additional assessable profit 补加应评税利润百二十七、additional assessment 补加评税百二十八、additional commitment 额外承担百二十九、additional commitment vote 额外承担拨款百三十、additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额百三十一、additional dependent parent allowance 供养父母额外免税额百三十二、additional provision 额外拨款百三十三、additional stamp duty 附加印花税百三十四、additional tax 补加税罚款；补加税款百三十五、Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书百三十六、adjudged bankrupt 被裁定破产百三十七、adjudicated bankrupt 裁定破产人百三十八、adjudication fee 裁定费；评定印花税额手续费；评估契据费百三十九、adjudication of bankruptcy 裁定破产；宣告破产百四十、adjudication of insolvency 裁定无力偿还债务百四十一、adjusted actual 经调整的实数；调整后的实数百四十三、adjusted figure 经调整的数字；调整后的数额百四十四、adjusted liabilities 经调整的负债；调整后的负债百四十五、adjusted loss 经调整的亏损；调整后的亏损百四十六、adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值百四十七、adjusted profit 经调整的利润；调整后的利润百四十八、adjusted surplus 经调整的盈余额；调整后的盈余额百四十九、adjusted 经调整的价值；调整后的价值百五十、adjustment 调整；修订；理算〔保险〕百五十一、adjustment centre 调剂中心百五十二、adjustment lag 调整过程的时间差距；调整时差百五十三、adjustment mechanism 调整机制百五十四、adjustment of loss 亏损调整百五十五、adjustment process 调整过程；调整程序百五十六、adjustment range 调整幅度百五十七、administered exchange rate 受管制汇率百五十八、Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕百五十九、administration expenses 行政费用百六十、administration fee 手续费；行政费百六十一、administration in bankruptcy 破产管理百六十二、administration order 遗产管理令百六十四、administrator of the estate 遗产管理人百六十五、admission of debt 债项承认书百六十六、admission of proof 接纳债权证明百六十七、advance 放贷款项；垫付款项；预支款项；预付款项百六十八、advance account 暂支帐目；预付款账户百六十九、advance compensation 预付补偿金百七十、advance from shareholder 股东垫款百七十一、advance pending reimbursement 预支以待日后付还百七十二、advanced economy 先进经济体系百七十三、advancement 预付；预付财产百七十四、advances warrant 垫款令百七十五、advancing 贷出百七十六、adverse balance 逆差百七十七、adverse exchange 逆汇百七十八、advertisement addressed to shareholders 在报章刊登的致股东通告百七十九、advice for collection 托收通知书百八十、advice of drawing 提款通知书；汇票通知书百八十一、advice of payment 付款通知百八十二、Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕百八十三、Advisory Committee on Diversification 经济多元化咨询委员会百八十四、affidavit 誓章；遗产申报誓章百八十六、affiliate 联号；联营公司；附属公司百八十七、affiliated company 附属公司；联号；联营公司百八十八、affirmation [estate duty] 非宗教式宣誓〔遗产税〕百八十九、affordability 负担能力百九十、African Development Bank [AfDB] 非洲开发银行百九十一、after-acquired property 事后取得的财产百九十二、after-hours dealing 市后交易百九十三、after-tax profit 税后盈利；税后利润；税后溢利百九十四、agency agreement 代理协议百九十五、agency expenses 代理机构的开支百九十六、agency fee 代理费百九十七、Agency Law 《代理法》百九十八、agent 代理人；承销人百九十九、agent of company 公司代理人二百、agent´s fee 代理人费；经纪费二百一、aggregate 总计；总数；总体数字二百二、aggregate amount 总款额；总额二百三、aggregate assets and liabilities 总体资产与负债二百四、aggregate at constant price 按固定价格计算的总体数字二百五、aggregate demand 总需求二百六、aggregate gross position 总持仓量二百七、aggregate limit 总限额二百九、aggregate performance 总体表现；总体业绩二百十、aggregate supply 总体供应二百十一、aggregate surplus 总盈余二百十二、aggregate total 整体总额二百十三、aggregate 总值；合计价值二百十四、aggregated basis 合计基准二百十五、aggregated net chargeable income 合计应课税入息实额二百十六、aggregation 合并计算；合计；总和二百十七、aggregation of incomes of husband and wife 夫妇入息合并计算二百十八、aggregation of property 财产的总和二百十九、agio 差价；贴水二百二十、Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协议》二百二十一、Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协议》二百二十二、Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协议》二百二十三、Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协议》二百二十四、agreement for a settlement 授产协议二百二十五、agreement for assignment 转让协议二百二十六、agreement for sale 售卖协议；买卖协议二百二十七、agreement for sale and purchase 买卖协议二百二十八、agreement for the payment of interest 支付利息协议二百二十九、agreement for the repayment of money 还款协议二百三十、agreement of reinsurance 再保险协议二百三十一、Agricultural Bank of China 中国农业银行二百三十二、air passenger departure tax 飞机乘客离境税二百三十三、Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕二百三十四、airport tax 机场税二百三十五、alcohol duty 酒精税二百三十六、alienation 让与；让渡；转让二百三十七、alimony 生活费；赡养费二百三十八、All Ordinaries Index [AOI] 所有普通股指数二百三十九、all risks 全险；综合险二百四十、All Sales Record for Stock Market 《股票市场成交报告》二百四十一、Allied Capital Resources Limited 新联财务有限公司二百四十二、all-items index [Consumer Price Index] 总指数〔消费物价指数〕二百四十三、allocation letter 拨款信件二百四十四、allocation of fund 分配款项；预留款项二百四十六、allocation warrant 拨款令二百四十七、allotment 分配；配股二百四十八、allotment notice 股份配售通知；配股通知二百四十九、allotment of shares 股份分配二百五十、allowable 可获宽免；免税的二百五十一、allowable business loss 可扣除的营业亏损二百五十二、allowable expenses 可扣税的支出二百五十三、allowance 免税额；津贴；备抵；准备金二百五十四、allowance for debts 债项的免税额二百五十五、allowance for depreciation by wear and tear 耗损折旧免税额二百五十六、allowance for funeral expenses 殡殓费的免税额二百五十七、allowance for inflation 为通货膨胀而预留的款项；通胀准备金二百五十八、allowance for repairs and outgoings 修葺及支出方面的免税额二百五十九、allowance to debtor 给债务人的津贴二百六十、alteration of capital 资本更改二百六十一、alternate trustee 候补受托人二百六十二、amalgamation 合并二百六十三、ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕二百六十四、ambit of charges 征税范围；收费范围二百六十五、amended valuation 经修订的估值二百六十六、American Commodities Exchange 美国商品交易所二百六十七、American Express Bank Limited 美国运通银行二百六十九、amortization 摊销二百七十、amount due from banks 存放银行同业的款项二百七十一、amount due from banks abroad 存放海外银行同业的款项二百七十二、amount due from holding companies 控股公司欠款二百七十三、amount due from local banks 存放本港银行同业的款项二百七十四、amount due to banks 银行同业的存款二百七十五、amount due to banks abroad 海外银行同业的存款二百七十六、amount due to holding companies 控股公司存款二百七十七、amount due to local banks 本港银行同业的存款二百七十八、amount due to outport banks 外埠银行同业的存款二百七十九、二百八十、、资产类Assets二百八十一、二百八十二、流动资产Current assets二百八十三、货币资金Cash and cash equivalents二百八十四、1001 现金Cash二百八十五、1002 银行存款Cash in bank二百八十六、1009 其他货币资金Other cash and cash equivalents 二百八十七、100901 外埠存款Other city Cash in bank二百八十八、100902 银行本票Cashier''s cheque二百八十九、100903 银行汇票Bank draft二百九十、100904 信用卡Credit card二百九十二、100906 存出投资款Refundable deposits二百九十三、1101 短期投资Short-term investments二百九十四、110101 股票Short-term investments - stock二百九十五、110102 债券Short-term investments - corporate bonds二百九十六、110103 基金Short-term investments - corporate funds二百九十七、110110 其他Short-term investments - other二百九十八、1102 短期投资跌价准备Short-term investments falling price reserves 二百九十九、应收款Account receivable三百、1111 应收票据Note receivable三百一、银行承兑汇票Bank acceptance三百二、商业承兑汇票Trade acceptance三百三、1121 应收股利Dividend receivable三百四、1122 应收利息Interest receivable三百五、1131 应收账款Account receivable三百六、1133 其他应收款Other notes receivable三百七、1141 坏账准备Bad debt reserves三百八、1151 预付账款Advance money三百九、1161 应收补贴款Cover deficit by state subsidies of receivable三百十、库存资产Inventories三百十一、1201 物资采购Supplies purchasing三百十二、1211 原材料Raw materials三百十三、1221 包装物Wrappage三百十五、1232 材料成本差异Materials cost variance三百十六、1241 自制半成品Semi-Finished goods三百十七、1243 库存商品Finished goods三百十八、1244 商品进销差价Differences between purchasing and selling price三百十九、1251 委托加工物资Work in process - outsourced三百二十、1261 委托代销商品Trust to and sell the goods on a commission basis三百二十一、1271 受托代销商品Commissioned and sell the goods on a commission basis三百二十二、1281 存货跌价准备Inventory falling price reserves三百二十三、1291 分期收款发出商品Collect money and send out the goods by stages三百二十四、1301 待摊费用Deferred and prepaid expenses三百二十五、长期投资Long-term investment三百二十六、1401 长期股权投资Long-term investment on stocks三百二十七、140101 股票投资Investment on stocks三百二十八、140102 其他股权投资Other investment on stocks三百二十九、1402 长期债权投资Long-term investment on bonds三百三十、140201 债券投资Investment on bonds三百三十一、140202 其他债权投资Other investment on bondsreserves三百三十三、股权投资减值准备Stock rights investment depreciation reserves 三百三十四、债权投资减值准备Bcreditor''s rights investment depreciation reserves三百三十五、1431 委托贷款Entrust loans三百三十六、143101 本金Principal三百三十七、143102 利息Interest三百三十八、143103 减值准备Depreciation reserves三百三十九、1501 固定资产Fixed assets三百四十、房屋Building三百四十一、建筑物Structure三百四十二、机器设备Machinery equipment三百四十三、运输设备Transportation facilities三百四十四、工具器具Instruments and implement三百四十五、1502 累计折旧Accumulated depreciation三百四十六、1505 固定资产减值准备Fixed assets depreciation reserves三百四十七、房屋、建筑物减值准备Building/structure depreciation reserves 三百四十八、机器设备减值准备Machinery equipment depreciation reserves 三百四十九、1601 工程物资Project goods and material三百五十、160101 专用材料Special-purpose material三百五十一、160102 专用设备Special-purpose equipment三百五十二、160103 预付大型设备款Prepayments for equipmentimplement for fabricate三百五十四、1603 在建工程Construction-in-process三百五十五、安装工程Erection works三百五十六、在安装设备Erecting equipment-in-process三百五十七、技术改造工程Technical innovation project三百五十八、大修理工程General overhaul project三百五十九、1605 在建工程减值准备Construction-in-process depreciation reserves三百六十、1701 固定资产清理Liquidation of fixed assets三百六十一、1801 无形资产Intangible assets三百六十二、专利权Patents三百六十三、非专利技术Non-Patents三百六十四、商标权Trademarks, Trade names三百六十五、著作权Copyrights三百六十六、土地使用权Tenure三百六十七、商誉Goodwill三百六十八、1805 无形资产减值准备Intangible Assets depreciation reserves 三百六十九、专利权减值准备Patent rights depreciation reserves三百七十、商标权减值准备trademark rights depreciation reserves三百七十一、1815 未确认融资费用Unacknowledged financial charges三百七十二、待处理财产损溢Wait deal assets loss or income三百七十三、1901 长期待摊费用Long-term deferred and prepaid expenses三百七十五、191101待处理流动资产损溢Wait deal intangible assets loss or income三百七十六、191102待处理固定资产损溢Wait deal fixed assets loss or income 三百七十七、三百七十八、二、负债类Liability三百七十九、三百八十、短期负债Current liability三百八十一、2101 短期借款Short-term borrowing三百八十二、2111 应付票据Notes payable三百八十三、银行承兑汇票Bank acceptance三百八十四、商业承兑汇票Trade acceptance三百八十五、2121 应付账款Account payable三百八十六、2131 预收账款Deposit received三百八十七、2141 代销商品款Proxy sale goods revenue三百八十八、2151 应付工资Accrued wages三百八十九、2153 应付福利费Accrued welfarism三百九十、2161 应付股利Dividends payable三百九十一、2171 应交税金Tax payable三百九十二、217101 应交增值税value added tax payable三百九十三、21710101 进项税额Withholdings on VAT三百九十四、21710102 已交税金Paying tax三百九十五、21710103 转出未交增值税Unpaid VAT changeover三百九十七、21710105 销项税额Substituted money on VAT三百九十八、21710106 出口退税Tax reimbursement for export三百九十九、21710107 进项税额转出Changeover withnoldings on VAT四百、21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax 四百一、21710109 转出多交增值税Overpaid VAT changeover四百二、21710110 未交增值税Unpaid VAT四百三、217102 应交营业税Business tax payable四百四、217103 应交消费税Consumption tax payable四百五、217104 应交资源税Resources tax payable四百六、217105 应交所得税Income tax payable四百七、217106 应交土地增值税Increment tax on land value payable四百八、217107 应交城市维护建设税Tax for maintaining and building cities payable四百九、217108 应交房产税Housing property tax payable四百十、217109 应交土地使用税Tenure tax payable四百十一、217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable四百十二、217111 应交个人所得税Personal income tax payable四百十三、2176 其他应交款Other fund in conformity with paying四百十四、2181 其他应付款Other payables四百十五、2191 预提费用Drawing expense in advance四百十六、其他负债Other liabilities四百十八、2211 预计负债Anticipation liabilities四百十九、长期负债Long-term Liabilities四百二十、2301 长期借款Long-term loans四百二十一、一年内到期的长期借款Long-term loans due within one year四百二十二、一年后到期的长期借款Long-term loans due over one year四百二十三、2311 应付债券Bonds payable四百二十四、231101 债券面值Face value, Par value四百二十五、231102 债券溢价Premium on bonds四百二十六、231103 债券折价Discount on bonds四百二十七、231104 应计利息Accrued interest四百二十八、2321 长期应付款Long-term account payable四百二十九、应付融资租赁款Accrued financial lease outlay四百三十、一年内到期的长期应付Long-term account payable due within one year四百三十一、一年后到期的长期应付Long-term account payable over one year 四百三十二、2331 专项应付款Special payable四百三十三、一年内到期的专项应付Long-term special payable due within one year四百三十四、一年后到期的专项应付Long-term special payable over one year 四百三十五、2341 递延税款Deferral taxes四百三十六、四百三十七、三、所有者权益类OWNERS'' EQUITY。