货币银行学英文版文档格式.docx

货币银行学英文版文档格式.docx

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1133其他应收款Othernotesreceivable

1141坏账准备Baddebtreserves

1151预付账款Advancemoney

1161应收补贴款Coverdeficitbystatesubsidiesofreceivable

库存资产Inventories

1201物资采购Suppliespurchasing

1211原材料Rawmaterials

1221包装物Wrappage

1231低值易耗品Low-valueconsumptiongoods

1232材料成本差异Materialscostvariance

1241自制半成品Semi-Finishedgoods

1243库存商品Finishedgoods

1244商品进销差价Differencesbetweenpurchasingandsellingprice

1251委托加工物资Workinprocess-outsourced

1261委托代销商品Trusttoandsellthegoodsonacommissionbasis

1271受托代销商品Commissionedandsellthegoodsonacommissionbasis

1281存货跌价准备Inventoryfallingpricereserves

1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages

1301待摊费用Deferredandprepaidexpenses

长期投资Long-terminvestment

1401长期股权投资Long-terminvestmentonstocks

140101股票投资Investmentonstocks

140102其他股权投资Otherinvestmentonstocks

1402长期债权投资Long-terminvestmentonbonds

140201债券投资Investmentonbonds

140202其他债权投资Otherinvestmentonbonds

1421长期投资减值准备Long-terminvestmentsdepreciationreserves

股权投资减值准备Stockrightsinvestmentdepreciationreserves

债权投资减值准备Bcreditor'

srightsinvestmentdepreciationreserves

1431委托贷款Entrustloans

143101本金Principal

143102利息Interest

143103减值准备Depreciationreserves

1501固定资产Fixedassets

房屋Building

建筑物Structure

机器设备Machineryequipment

运输设备Transportationfacilities

工具器具Instrumentsandimplement

1502累计折旧Accumulateddepreciation

1505固定资产减值准备Fixedassetsdepreciationreserves

房屋、建筑物减值准备Building/structuredepreciationreserves

机器设备减值准备Machineryequipmentdepreciationreserves

1601工程物资Projectgoodsandmaterial

160101专用材料Special-purposematerial

160102专用设备Special-purposeequipment

160103预付大型设备款Prepaymentsforequipment

160104为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate

1603在建工程Construction-in-process

安装工程Erectionworks

在安装设备Erectingequipment-in-process

技术改造工程Technicalinnovationproject

大修理工程Generaloverhaulproject

1605在建工程减值准备Construction-in-processdepreciationreserves

1701固定资产清理Liquidationoffixedassets

1801无形资产Intangibleassets

专利权Patents

非专利技术Non-Patents

商标权Trademarks,Tradenames

著作权Copyrights

土地使用权Tenure

商誉Goodwill

1805无形资产减值准备IntangibleAssetsdepreciationreserves

专利权减值准备Patentrightsdepreciationreserves

商标权减值准备trademarkrightsdepreciationreserves

1815未确认融资费用Unacknowledgedfinancialcharges

待处理财产损溢Waitdealassetslossorincome

1901长期待摊费用Long-termdeferredandprepaidexpenses

1911待处理财产损溢Waitdealassetslossorincome

191101待处理流动资产损溢Waitdealintangibleassetslossorincome

191102待处理固定资产损溢Waitdealfixedassetslossorincome

二、负债类Liability

短期负债Currentliability

2101短期借款Short-termborrowing

2111应付票据Notespayable

2121应付账款Accountpayable

2131预收账款Depositreceived

2141代销商品款Proxysalegoodsrevenue

2151应付工资Accruedwages

2153应付福利费Accruedwelfarism

2161应付股利Dividendspayable

2171应交税金Taxpayable

217101应交增值税valueaddedtaxpayable

21710101进项税额WithholdingsonVAT

21710102已交税金Payingtax

21710103转出未交增值税UnpaidVATchangeover

21710104减免税款Taxdeduction

21710105销项税额SubstitutedmoneyonVAT

21710106出口退税Taxreimbursementforexport

21710107进项税额转出ChangeoverwithnoldingsonVAT

21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax

21710109转出多交增值税OverpaidVATchangeover

21710110未交增值税UnpaidVAT

217102应交营业税Businesstaxpayable

217103应交消费税Consumptiontaxpayable

217104应交资源税Resourcestaxpayable

217105应交所得税Incometaxpayable

217106应交土地增值税Incrementtaxonlandvaluepayable

217107应交城市维护建设税Taxformaintainingandbuildingcitiespayable

217108应交房产税Housingpropertytaxpayable

217109应交土地使用税Tenuretaxpayable

217110应交车船使用税Vehicleandvesselusagelicenseplatetax（VVULPT）payable

217111应交个人所得税Personalincometaxpayable

2176其他应交款Otherfundinconformitywithpaying

2181其他应付款Otherpayables

2191预提费用Drawingexpenseinadvance

其他负债Otherliabilities

2201待转资产价值Pendingchangeroverassetsvalue

2211预计负债Anticipationliabilities

长期负债Long-termLiabilities

2301长期借款Long-termloans

一年内到期的长期借款Long-termloansduewithinoneyear

一年后到期的长期借款Long-termloansdueoveroneyear

2311应付债券Bondspayable

231101债券面值Facevalue,Parvalue

231102债券溢价Premiumonbonds

231103债券折价Discountonbonds

231104应计利息Accruedinterest

2321长期应付款Long-termaccountpayable

应付融资租赁款Accruedfinancialleaseoutlay

一年内到期的长期应付Long-termaccountpayableduewithinoneyear

一年后到期的长期应付Long-termaccountpayableoveroneyear

2331专项应付款Specialpayable

一年内到期的专项应付Long-termspecialpayableduewithinoneyear

一年后到期的专项应付Long-termspecialpayableoveroneyear

2341递延税款Deferraltaxes

三、所有者权益类OWNERS'

EQUITY

资本Capital

3101实收资本（或股本）Paid-upcapital（orstock）

实收资本Paicl-upcapital

实收股本Paid-upstock

3103已归还投资InvestmentReturned

公积

3111资本公积Capitalreserve

311101资本（或股本）溢价Cpital（orStock）premium

311102接受捐赠非现金资产准备Receivenon-cashdonatereserve

311103股权投资准备Stockrightinvestmentreserves

311105拨款转入Allocatesumschangeoverin

311106外币资本折算差额Foreigncurrencycapital

311107其他资本公积Othercapitalreserve

3121盈余公积Surplusreserves

312101法定盈余公积Legalsurplus

312102任意盈余公积Freesurplusreserves

312103法定公益金Legalpublicwelfarefund

312104储备基金Reservefund

312105企业发展基金Enterpriseexpensionfund

312106利润归还投资Profitscapitalizadonreturnofinvestment

利润Profits

3131本年利润Currentyearprofits

3141利润分配Profitdistribution

314101其他转入Otherchengeoverin

314102提取法定盈余公积Withdrawallegalsurplus

314103提取法定公益金Withdrawallegalpublicwelfarefunds

314104提取储备基金Withdrawalreservefund

314105提取企业发展基金Withdrawalreserveforbusinessexpansion

314106提取职工奖励及福利基金Withdrawalstaffandworkers'

bonusandwelfarefund

314107利润归还投资Profitscapitalizadonreturnofinvestment

314108应付优先股股利PreferredStockdividendspayable

314109提取任意盈余公积Withdrawalothercommonaccumulationfund

314110应付普通股股利CommonStockdividendspayable

314111转作资本（或股本）的普通股股利CommonStockdividendschangetoassets（orstock）

314115未分配利润Undistributedprofit

四、成本类Cost

4101生产成本Costofmanufacture

410101基本生产成本Basecostofmanufacture

410102辅助生产成本Auxiliarycostofmanufacture

4105制造费用Manufacturingoverhead

材料费Materials

管理人员工资ExecutiveSalaries

奖金Wages

退职金Retirementallowance

补贴Bonus

外保劳务费Outsourcingfee

福利费Employeebenefits/welfare

会议费Coferemce

加班餐费Specialduties

市内交通费Businesstraveling

通讯费Correspondence

电话费Correspondence

水电取暖费WaterandSteam

税费Taxesanddues

租赁费Rent

管理费Maintenance

车辆维护费Vehiclesmaintenance

油料费Vehiclesmaintenance

培训费Educationandtraining

接待费Entertainment

图书、印刷费Booksandprinting

运费Transpotation

保险费Insurancepremium

支付手续费Commission

杂费Sundrycharges

折旧费Depreciationexpense

机物料消耗Articleofconsumption

劳动保护费Laborprotectionfees

季节性停工损失Lossonseasonalitycessation

4107劳务成本Servicecosts

五、损益类Profitandloss

收入Income

业务收入OPERATINGINCOME

5101主营业务收入Primeoperatingrevenue

产品销售收入Salesrevenue

服务收入Servicerevenue

5102其他业务收入Otheroperatingrevenue

材料销售Salesmaterials

代购代售

包装物出租Wrappagelease

出让资产使用权收入Remiserightofassetsrevenue

返还所得税Reimbursementofincometax

其他收入Otherrevenue

5201投资收益Investmentincome

短期投资收益Currentinvestmentincome

长期投资收益Long-terminvestmentincome

计提的委托贷款减值准备Withdrawalofentrustloansreserves

5203补贴收入Subsidizerevenue

国家扶持补贴收入Subsidizerevenuefromcountry

其他补贴收入Othersubsidizerevenue

5301营业外收入NON-OPERATINGINCOME

非货币性交易收益Non-cashdealincome

现金溢余Cashoverage

处置固定资产净收益Netincomeondisposaloffixedassets

出售无形资产收益Incomeonsalesofintangibleassets

固定资产盘盈Fixedassetsinventoryprofit

罚款净收入Netamercementincome

支出Outlay

业务支出Revenuecharges

5401主营业务成本Operatingcosts

产品销售成本Costofgoodssold

服务成本Costofservice

5402主营业务税金及附加Taxandassociatecharge

营业税Salestax

消费税Consumptiontax

城市维护建设税Taxformaintainingandbuildingcities

资源税Resourcestax

土地增值税Incrementtaxonlandvalue

5405其他业务支出Otherbusinessexpense

销售其他材料成本Othercostofmaterialsale

其他劳务成本Othercostofservice

其他业务税金及附加费Othertaxandassociatecharge

费用Expenses

5501营业费用Operatingexpenses

代销手续费Consignmentcommissioncharge

运杂费Transpotation

展览费Exhibitionfees

广告费Advertisingfees

5502管理费用Adminisstrativeexpenses

职工工资StaffSalaries

修理费Repaircharge

低值易耗摊销Articleofconsumption

办公费Officeallowance

差旅费Travellingexpense

工会经费Labourunionexpenditure

研究与开发费Researchanddevelopmentexpense

职工教育经费Personneleducation

待业保险费Unemploymentinsurance

劳动保险费Labourins