英文会计分录

-

专用设备

Project material - specific equipment

工程物资

-

预付大型设备款

Project material - prepaid for equipment

工程物资< /p>

-

为生产准备的工具及器具

Project material - tools and facilities for

production

在建工程

Construction in progress

在建工程减值准备

Impairment of construction in progress

固定资产清理

Disposal of fixed assets

无形资产

-

专利权

Intangible assets - patent

无形资产

-

非专利技术

Intangible assets - industrial property and know-how

无形资产< /p>

-

商标权

Intangible assets - trademark rights

无形资产

-

土地使用权

Intangible assets - land use rights

无形资产

-

商誉

Intangible assets - goodwill

无形资产减值准备

Impairment of intangible assets

长期待摊费用

Deferred assets

未确认融资费用

Unrecognized finance fees

其他长期资产

Other long term assets

递延税款借项

Deferred assets debits

应付票据

Notes payable

应付帐款

Trade creditors

预收帐款

Adanvances

from customers

代销商品款

Consignment-in payables

其他应交款

Other payable to government

其他应付款

Other creditors

应付股利

Proposed dividends

待转资产价值

Donated assets

预计负债

Accrued liabilities

应付短期债券

Short-term debentures payable

其他流动负债

Other current liabilities

预提费用

Accrued expenses

应付工资

Payroll payable

应付福利费

Welfare payable

短期借款

-

抵押借款

Bank loans - Short term - pledged

短期借款

-

信用借款

Bank loans - Short term - credit

短期借款

-

担保借款

Bank loans - Short term - guaranteed

一年内到期长期借款

Long term loans due within one year

一年内到期长期应付款

Long term payable due within one year

长期借款

Bank loans - Long term

应付债券

-< /p>

债券面值

Bond payable - Par value

应付债券

-

债券溢价

Bond payable - Excess

应付债券

-

债券折价

Bond payable - Discount

应付债券

-

应计利息

Bond payable - Accrued interest

长期应付款

Long term payable

专项应付款

Specific payable

其他长期负债

Other long term liabilities

应交税金

-

所得税

Tax payable - income tax

应交税金

-

增值税

Tax payable - VAT

应交税金

-

营业税

Tax payable - business

tax

应交税金

-

消费税

Tax payable - consumable tax

应交税金

-

其他

Tax payable - others

递延税款贷项

Deferred taxation credit

股本

Share capital

已归还投资

Investment returned

利润分配

-

其他转入

Profit appropriation -

other transfer in

利润分配

-

提取法定盈余公积

Profit appropriation - statutory surplus reserve

利润分配

-

提取法定公益金

Profit appropriation - statutory welfare reserve

利润分配

-

提取储备基金

Profit appropriation - reserve fund

利润分配

-

提取企业发展基金

Profit appropriation - enterprise development

fund

利润分配

-

提取职工奖励及福利基金

Profit appropriation - staff bonus and

welfare fund

利润分配

-

利润归还投资

< br>

Profit appropriation - return investment by profit

利润分配

-

应付优先股股利

Profit appropriation - preference shares dividends

利润分配

-

提取任意盈余公积

Profit appropriation - other surplus reserve

利润分配

-

应付普通股股利

Profit appropriation - ordinary shares dividends

利润分配

-

转作股本的普通股股利

Profit appropriation - ordinary shares

dividends converted to shares

期初未分配利润

Retained earnings, beginning of the year

资本公积

-

股本溢价

Capital surplus - share premium

资本公积

-

接受捐赠非现金资产准备

Capital surplus - donation reserve

资本公积

-

接受现金捐赠

Capital surplus - cash donation

资本公积

-

股权投资准备

Capital surplus - investment reserve