会计科目 Description
资产 ASSETS
现金和银行存款 "Cash on hand and cash in
bank
(or:Cash and bank deposits)"
短期投资 S-T investment
减：短期投资跌价准备 Les: Provision for S-T
investment
短期投资，净值 S-T investment, net
应收票据 Notes receivable
应收股利 Dividend receivable
应收利息 Interest receivable
应收帐款 Accounts receivable
减：坏帐准备 "Less: Provision for bad debt
(or:Allowance for doubtful debt)"
应收帐款，净值 Accounts receivable,net
应收关联方款项 Due from Related parties
应收/应付合并子公司 Due from/to consol. Sub.
应收控股公司 Due from holding company
应收分公司款项 Due from associate co
预付帐款 Prepaymert
预交税金 Prepaid tax
其他应收款 Other receivable
减：坏帐准备 Less: Provision for bad debt
其他应收款，净值 Other receivables,net
存货 Inventory
减：存货跌价准备 Less: Provision for
inventory
存货，净值 Inventory,net
待摊费用 Deferred expenses
待处理流动资产 Current loss suspense
其他流动资产 Other current assets
IPO＝Initial Public Offerings=首次公开募股 IPO
expense - due from Singapore Changhua
一年内到期长期债券投资 Current portion of L-T
investment on bonds
应收补贴款 Subsidy receivable
流动资产合计 Total of current assets
长期股权投资 Long-term investment-equity
股权投资差额 Long-term investment-surplus
长期债权投资 Long-term investment-bonds
其他长期投资 Long-term investment-others
长期投资合计 L-T investment, subtotal
固定资产，原值 Fixed assets, cost
减：累计折旧 Less: Accumulated depreciation
减：减值准备 Less: Impairment losses
固定资产，净值 Fixed assets, net
固定资产清理 Disposal of F.A.
工程物资 Materials of CIP
在建工程 Construction in progress, net
商誉 Goodwill
无形资产，净值 Intangible assets, net
长期待摊费用 L-T deferred expenses
其他长期资产 Other L-T assets
递延税款（资产） Deferred tax assets
资产合计 Total assets
负债 LIABILITIES
短期借款 Short-term loan
应付票据 Notes payable
应付帐款 Accounts payable
应付关联方款项 Due to Related parties
应付控股公司 Due to holding company
应付联属企业款项 Due to associate co
应付工资 Salary payable
应付福利费 welfare payable
应交税金 Tax payable
应付股利 Dividend payable
其他应交款 Payable to others
其他应付款 Other payable
预提费用 Accrued expenses
预收帐款 Advance from customers
预计负债 Accrued contingent liab.
其他流动负债 Other current liabilities
长期借款，一年内到期部分 Current portion of L-T
loan
流动负债合计 Total current liabilities
长期借款，非流动部分 L-T loan,net off current
portion
应付债券 Bonds payable
长期应付款 Long-term payable
其他长期负债 Other L-T liabilities
递延税款（负债） Deferred tax liabilities
负债合计 Total liabilities
股本 Share capital
资本公积 Capital surplus
储备基金 Statutory surplus reserve
企业发展基金 "Statutory public welfare fund
(or:Enterprise expansion fund )"
职工奖福基金 Staff & workers bonus &
welfare fund
上市费用 IPO expense
未分配利润 Retained earning
权益合计 Total equties
负债和权益合计 Total Liabilities and Equity
损益表 P&L
销售收入 Sales
减：销售税金 Less: sales taxes
减：销售成本 Less: cost of sales
销售毛利 Gross profit (loss)
销售费用 Selling expenses
管理费用 G&A expenses
财务费用－其他 Finance expenses-others
汇兑损益 FX Gain
利息收入 Interest income
利息支出 Interest expenses
其他业务收入 Other operating income
其他业务支出 Other operating expenses
营业利润 Operating profit
投资收益 Investment income
补贴收入 Subsidy
营业外收入 Non-operating income
营业外支出 Non-operating expenses
以前年度调整 PYA
税前利润 Profit before taxation
所得税 EIT
少数股东损益 Minority interest
净利润 Net profit
期初未分配利润 Retained Earnings, begining
利润分配： Income appropriation:
储备基金
企业发展基金
股利 Dividend approprtiation
期末未分配利润 Retained Earnings, ending
科目余额汇总表 Top trial
凭证 voucher
总帐 Ledger
序号 Serial
加载中，请稍候......
加载中…
顶