中财网线性分类器:香港会计报表
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2011-04-04 14:41:02| 分类：会计知识 | 标签： |字号大中小
香港会计报表
1.Balance Sheets 1.资产负债表
英文中文
Non-Current Assets非流动资产
Property, plant and equipment物业, 厂房及设备
Investment properties投资物业
Intangible assets无形资产
Property held for development待发展物业
Investment in subsidiaries投资子公司
Interests in jointly controlled entities投资合营公司
Interests in associate投资联营公司
Investment in securities (non current assets)证券投资
Deferred taxation递延税项资产
Sub-total小計
Current Assets非流动资产
Inventories of properties物业存货
Other inventories其它存货
Debtors, deposits and prepayments应收贸易及其它应收款
Amount due from holding company应收控股公司
Amount due from fellow subsidiary应收联属公司
Amounts due from subsidiaries应收子公司
Amounts due from JCE / associates应收合营公司 / 联营公司
Amounts due from related companies应收关连公司
Amounts due from minority shareholders应收少股东
Amount due from shareholders應收股東款
Investments in securities (current assets)证券投资
Prepaid tax预付税款
Bank deposits, pledged银行存款 (抵押)
Bank balances, deposits and cash银行结余及现金
Sub-total流动资产小計
Current Liabilities流动负债
Trade and other payables应付贸易及其它应收款
Sales deposits received销售定金
Amounts due to subsidiaries应付子公司
Amounts due to immediate holding应付控股公司
Amounts due to fellow subsidiaries应付联属公司
Amount due to JCE/associates应付合营公司 / 联营公司
Amounts due to related companies应付关连公司
Amount due to shareholders应付股东款
Amount due to minority shareholders应付少股东
Bank borrowings, due within one year银行借款 (一年内)
Other borrowings, due within one year其它借款 (一年内)
Income tax payable应付所得税
Sub-total小計
Capital and Reserves资本及储备
Paid-up capital资本
Retained earnings b/f年初未分配利润
This year's profit本年度纯利
Dividend股息
Reserve appropriation利润分配-提取储备基金
Statutory reserve法定储备
Capital reserves资本公积-股权投资准备
Property revaluation reserve投资物业重估储备
Sub-total所有者权益小計
Minority interests少股东权益
Non-Current Liabilities非流动负债
Bank borrowings, due after one year银行借款 (一年以上)
Other borrowings, due after one year其它借款 (一年以上)
Long term payables长期应付款
Deferred taxation递延税款
Sub-total小計
2.INCOME STATEMENT2.损益表
英文中文
Turnover营业收入
Business Tax主营业务税金及附加
Cost of sales营业成本
Gross Margin 经营毛利
Other operating income其它业务收入
Interest Income利息收入
Gain from investment in securites投资收益
Change in fair value of investment properties投资物业公平价值之溢利
Other operating expenses其它业务支出
Selling expenses营业费用
Administrative expenses管理费用
Provision on investment in securities持有作买卖之投资公平价值之溢利
Finance costs财务费用
Share of results of jointly controlled entities应占合营公司业绩
Taxation税项
Minority interests少股东损益
This year's (profit) loss本年度利纯
3.CASH-FLOWSTATEMENT3.现金流量表
英文中文
Operating activities:经营活动
Profit before tax稅前經營溢利
Adjustment:-調整:-
Share of result of jointly controlled entities应占共同控制公司业绩
Depreciation折舊
Allowance for doubtful debts（补贴拨回），呆坏帐补贴
Change in fair value of investment properties投资物业公平价值之溢利
Change in fair value of investments held for trading持有作买卖之投资之公平价值溢利
interest received利息收入
Finance costs财务费用
Impairment loss on goodwill of JCE共同控制公司之商誉减值损失
Impairment loss on goodwill arising on acquisition of增持予附属公司之权益导致商誉减值损失
additional interest in subsidiaries出售物业、厂房及设备之亏损（收益）
Loss on disposal of PPE持有作买卖之投资之亏损（收益）
Gain on disposal of jointly controlled entities出售一间共同控制公司之收益
Write-back of trade payables应付贸易账款拨回
未計流動資金變動前之經營業務及現金流量
Increase in inventories of properties物业存货之减少（增加）
Increase in other inventories其它存货之减少（增加）
Increase in trade and other receivables应收贸易及其它款项之增加
Increase in investments held for trading持有作买卖之投资的减少（增加）
Increase in trade and other payables应付贸易及其它账款之增加（减少）
Increase in sales deposits received销售定金之增加（减少）
Cash generated from operation經營業務產生之現金
Dividend received已收股息
Tax paid- income tax已付所得稅
Tax paid- land value added tax已付土地增值稅
Refund of tax所得稅退回
Net cash inflow generated from operation經營業務之現金流量淨額
投资业务
Interest received利息收入
Purchase of property, plant and equipment购置物业，厂房及设备
Proceeds from disposal of property, plant and equipment出售物业，厂房及设备之收入
附属公司收购[size=+0]
Acquisition of additional interest in sub增持予附属公司之权益
Net cash from disposal of a subsidiary出售一间附属公司之净现金收入[size=+0]
Cash received on disposal of a JCE出售一间共同控制公司之实收现金
Dividend received from a JCE收到一间共同控制公司的股息
Repayment from related companies来自关联公司的（预付款）还款
Advances to JCE向共同控制公司支付的预付款
Capital contributions to JCE向共同控制公司出资
Net cash from investing activities源自投资之现金净值
Financing activities融資業務
Capital contribution from minority shareholders小股东投入资本
Decrease in amounts due to related companies应付关联公司款额之减少
Increase in amounts due to shareholders应付股东款项之增加
Increase in amounts due to JCE应付共同控制公司款项之增加（减少）
New bank loans raised新筹集银行贷款
Repayment of bank loans偿还银行贷款
Repayment of other borrowings偿还其它借款
Interest paid已付股息
Dividend paid已付利息
Net cash from financing activities融資業務小计
Net increase/ (decrease) in cash & cash equivalent現金及等同現金項目之變動
Net increase/ (decrease) in cash & cash equivalents現金及等同現金項目之變動
Cash & cash equivalent at 1 January現金及等同現金項目承上年度
Cash & cash equivalent at 30 November結轉現金及等同現金項目
Analysis of the balance of cash and cash equivalents 現金及等同現金項目的分析
Bank balances and cash銀行結存及現金
http://www.keb123.com/sycc1/kjcs/200804/58.html
会计科目中英对照表
1001
现金
Cash on hand
1002
银行存款
Cash in bank
1009
其他货币资金
Other monetary fund
100901
外埠存款
Deposit in other cities
100902
银行本票
Cashier's cheque
100903
银行汇票
Bank draft
100904
信用卡
Credit card
100905
信用保证金
Deposit to creditor
100906
存出投资款
Cash in investing account
1101
短期投资
Short-term investments
110101
股票
Short-term stock investments
110102
债券
Short-term bond investments
110203
基金
Short-term fund investments
110110
其他
Other short-term investments
1102
短期投资跌价准备
Provision for loss on decline in value of short-term investments
1111
应收票据
Notes receivable
1121
应收股利
Dividends receivable
1131
应收账款
Accounts receivable
1133
其他应收款
Other receivable
1141
坏账准备
Provision for bad debts
1151
预付账款
Advance to suppliers
1161
应收补贴款
Subsidy receivable
1201
物资采购
Materials purchased
1211
原材料
Raw materials
1221
包装物
Containers
1231
低值易耗品
Low cost and short lived articles
1232
材料成本差异
Cost variances of material
1241
自制半成品
Semi-finished products
1243
库存商品
Merchandise inventory
1244
商品进销差价
Margin between selling and purchasing price on merchandise
1251
委托加工物资
Material on consignment for further processing
1261
委托代销商品
Goods on consignment- out
1271
受托代销商品
Goods on consignment-in
1281
存货跌价准备
Provision for impairment of inventories
1291
分期收款发出商品
Goods on installment sales
1301
待摊费用
Prepaid expense
1401
长期股权投资
Long-term equity investments
140101
股票投资
Long-term stock investments
140102
其他股权投资
Other long-term equity investments
1402
长期债权投资
Long-term debt investments
140201
债券投资
Long-term bond investments
140202
其他债权投资
Other long-term debt investments
1421
长期投资减值准备
Provision for impairment of long-term investments
1431
委托贷款
Entrusted loan
143101
本金
Principal of entrusted loan
143102
利息
Interest of entrusted loan
143103
减值准备
Provision for impairment of entrusted loan
1501
固定资产
Fixed assets-cost
1502
累计折旧
Accumulated depreciation
1505
固定资产减值准备
Provision for impairment of fixed assets
1601
工程物资
Construction material
160101
专用材料
Specific purpose materials
160102
专用设备
Specific purpose equipments
160103
预付大型设备款
Prepayments for major equipments
160104
为生产准备的工具及器具
Tools and instruments prepared for production
1603
在建工程
Construction in process
1605
在建工程减值准备
Provision for impairment of construction in process
1701
固定资产清理
Disposal of fixed assets
1801
无形资产
Intangible assets
1815
未确认融资费用
Unrecognized financing charges
1901
长期待摊费用
Long-term deferred expenses
1911
待处理财产损溢
Profit & loss of assets pending disposal
191101
待处理流动资产损溢
Profit & loss of current-assets pending disposal
191102
待处理固定资产损溢
Profit & loss of fixed assets pending disposal
2101
短期借款
Short-term loans
2111
应付票据
Notes payable
2121
应付账款
Accounts payable
2131
预收账款
Advance from customers
2141
代销商品款
Accounts of consigned goods
2151
应付工资
Wages payable
2153
应付福利费
Welfare payable
2161
应付股利
Dividends payable
2171
应交税金
Taxes payable
217101
应交增值税
Value added tax payable
21710101
进项税额
Input VAT
21710102
已交税金
Payment of VAT
21710103
转出未交增值税
Outgoing of unpaid VAT
21710104
减免税款
VAT relief
21710105
销项税额
Output VAT
21710106
出口退税
Refund of VAT for export
21710107
进项税额转出
Outgoing of input VAT
21710108
出口抵减内销产品应纳税额
Merchandise VAT from expert to domestic sale
21710109
转出多交增值税
Outgoing of over-paid VAT
217102
未交增值税
Unpaid VAT
217103
应交营业税
Business tax payable
217104
应交消费税
Consumer tax payable
217105
应交资源税
Tax on natural resources payable
217106
应交所得税
Income tax payable
217107
应交土地增值税
Land appreciation tax payable
217108
应交城市维护建设税
Urban maintenance and construction tax payable
217109
应交房产税
Real estate tax payable
217110
应交土地使用税
Land use tax payable
217111
应交车船使用税
Vehicle and vessel usage tax payable
217112
应交个人所得税
Personal income tax payable
2176
其他应交款
Other fund payable
2181
其他应付款
Other payables
2191
预提费用
Accrued expenses
2201
待转资产价值
Pending transfer value of assets
2211
预计负债
Estimable liabilities
2301
长期借款
Long-term loans
2311
应付债券
Bonds payable
231101
债券面值
Par value of bond
231102
债券溢价
Bond premium
231103
债券折价
Bond discount
231104
应计利息
Accrued bond interest
2321
长期应付款
Long-term payable
2331
专项应付款
Specific account payable
2341
递延税款
Deferred tax
3101
实收资本(或股本）
Paid-in capital（or share capital)
3103
已归还投资
Retired capital
3111
资本公积
Capital reserve
311101
资本（或股本）溢价
Capital (or share capital) premium
311102
接受捐赠非现金资产准备
Restricted capital reserve of non-cash assets donation received
311103
接受现金捐赠
Reserve of cash donation received
311104
股权投资准备
Restricted capital reserve of equity investments
311105
拨款转入
Government grants received
311106
外币资本折算差额
Foreign currency capital conversion difference
311107
其他资本公积
Other capital reserve
3121
盈余公积
Surplus reserve
312101
法定盈余公积
Statutory surplus reserve
312102
任意盈余公积
Discretionary earning surplus
312103
法定公益金
Statutory public welfare fund
312104
储备基金
Reserve fund
312105
企业发展基金
Enterprise development fund
312106
利润归还投资
Profit return for investment
3131
本年利润
Profit & loss summary
3141
利润分配
Distribution profit
314101
其他转入
Other adjustments
314102
提取法定盈余公积金
Extract for statutory surplus reserve
314103
提取法定公益金
Extract for statutory public welfare fund
314104
提取储备基金
Extract for reserve fund
314105
提取企业发展基金
Extract for enterprise development fund
314106
提取职工奖励及福利基金
Extract for staff bonus and welfare fund
314107
利润归还投资
Profit return of capital invested
314108
应付优先股股利
Preference share dividend payable
314109
提取任意盈余公积
Extract for discretionary earning surplus
314110
应付普通股股利
Ordinary share dividend payable
314111
转作资本（或股本）的普通股股利
Ordinary share dividend transfer to capital (or share)
314115
未分配利润
Undistributed profit
4101
生产成本
Cost of production
410101
基本生产成本
Basic production cost
410102
辅助生产成本
Auxiliary production cost
4105
制造费用
Manufacturing overheads
4107
劳务成本
Labor cost
5101
主营业务收入
Sales revenue
5102
其他业务收入
Revenues from other operations
5201
投资收益
Investment income
5203
补贴收入
Subsidy income
5301
营业外收入
Non-operating profit
5401
主营业务成本
Cost of sales
5402
主营业务税金及附加
Sales tax
5405
其他业务支出
Cost of other operations
5501
营业费用
Operating expenses
5502
管理费用
General and administrative expenses
5503
财务费用
Financial expenses
5601
营业外支出
Non-operating expenses
5701
所得税
Income tax
5801
以前年度损益调整
Prior period profit & loss adjustment
香港会计报表
1.Balance Sheets 1.资产负债表
英文中文
Non-Current Assets非流动资产
Property, plant and equipment物业, 厂房及设备
Investment properties投资物业
Intangible assets无形资产
Property held for development待发展物业
Investment in subsidiaries投资子公司
Interests in jointly controlled entities投资合营公司
Interests in associate投资联营公司
Investment in securities (non current assets)证券投资
Deferred taxation递延税项资产
Sub-total小計
Current Assets非流动资产
Inventories of properties物业存货
Other inventories其它存货
Debtors, deposits and prepayments应收贸易及其它应收款
Amount due from holding company应收控股公司
Amount due from fellow subsidiary应收联属公司
Amounts due from subsidiaries应收子公司
Amounts due from JCE / associates应收合营公司 / 联营公司
Amounts due from related companies应收关连公司
Amounts due from minority shareholders应收少股东
Amount due from shareholders應收股東款
Investments in securities (current assets)证券投资
Prepaid tax预付税款
Bank deposits, pledged银行存款 (抵押)
Bank balances, deposits and cash银行结余及现金
Sub-total流动资产小計
Current Liabilities流动负债
Trade and other payables应付贸易及其它应收款
Sales deposits received销售定金
Amounts due to subsidiaries应付子公司
Amounts due to immediate holding应付控股公司
Amounts due to fellow subsidiaries应付联属公司
Amount due to JCE/associates应付合营公司 / 联营公司
Amounts due to related companies应付关连公司
Amount due to shareholders应付股东款
Amount due to minority shareholders应付少股东
Bank borrowings, due within one year银行借款 (一年内)
Other borrowings, due within one year其它借款 (一年内)
Income tax payable应付所得税
Sub-total小計
Capital and Reserves资本及储备
Paid-up capital资本
Retained earnings b/f年初未分配利润
This year's profit本年度纯利
Dividend股息
Reserve appropriation利润分配-提取储备基金
Statutory reserve法定储备
Capital reserves资本公积-股权投资准备
Property revaluation reserve投资物业重估储备
Sub-total所有者权益小計
Minority interests少股东权益
Non-Current Liabilities非流动负债
Bank borrowings, due after one year银行借款 (一年以上)
Other borrowings, due after one year其它借款 (一年以上)
Long term payables长期应付款
Deferred taxation递延税款
Sub-total小計
2.INCOME STATEMENT2.损益表
英文中文
Turnover营业收入
Business Tax主营业务税金及附加
Cost of sales营业成本
Gross Margin 经营毛利
Other operating income其它业务收入
Interest Income利息收入
Gain from investment in securites投资收益
Change in fair value of investment properties投资物业公平价值之溢利
Other operating expenses其它业务支出
Selling expenses营业费用
Administrative expenses管理费用
Provision on investment in securities持有作买卖之投资公平价值之溢利
Finance costs财务费用
Share of results of jointly controlled entities应占合营公司业绩
Taxation税项
Minority interests少股东损益
This year's (profit) loss本年度利纯
3.CASH-FLOWSTATEMENT3.现金流量表
英文中文
Operating activities:经营活动
Profit before tax稅前經營溢利
Adjustment:-調整:-
Share of result of jointly controlled entities应占共同控制公司业绩
Depreciation折舊
Allowance for doubtful debts（补贴拨回），呆坏帐补贴
Change in fair value of investment properties投资物业公平价值之溢利
Change in fair value of investments held for trading持有作买卖之投资之公平价值溢利
interest received利息收入
Finance costs财务费用
Impairment loss on goodwill of JCE共同控制公司之商誉减值损失
Impairment loss on goodwill arising on acquisition of增持予附属公司之权益导致商誉减值损失
additional interest in subsidiaries出售物业、厂房及设备之亏损（收益）
Loss on disposal of PPE持有作买卖之投资之亏损（收益）
Gain on disposal of jointly controlled entities出售一间共同控制公司之收益
Write-back of trade payables应付贸易账款拨回
未計流動資金變動前之經營業務及現金流量
Increase in inventories of properties物业存货之减少（增加）
Increase in other inventories其它存货之减少（增加）
Increase in trade and other receivables应收贸易及其它款项之增加
Increase in investments held for trading持有作买卖之投资的减少（增加）
Increase in trade and other payables应付贸易及其它账款之增加（减少）
Increase in sales deposits received销售定金之增加（减少）
Cash generated from operation經營業務產生之現金
Dividend received已收股息
Tax paid- income tax已付所得稅
Tax paid- land value added tax已付土地增值稅
Refund of tax所得稅退回
Net cash inflow generated from operation經營業務之現金流量淨額
投资业务
Interest received利息收入
Purchase of property, plant and equipment购置物业，厂房及设备
Proceeds from disposal of property, plant and equipment出售物业，厂房及设备之收入
附属公司收购[size=+0]
Acquisition of additional interest in sub增持予附属公司之权益
Net cash from disposal of a subsidiary出售一间附属公司之净现金收入[size=+0]
Cash received on disposal of a JCE出售一间共同控制公司之实收现金
Dividend received from a JCE收到一间共同控制公司的股息
Repayment from related companies来自关联公司的（预付款）还款
Advances to JCE向共同控制公司支付的预付款
Capital contributions to JCE向共同控制公司出资
Net cash from investing activities源自投资之现金净值
Financing activities融資業務
Capital contribution from minority shareholders小股东投入资本
Decrease in amounts due to related companies应付关联公司款额之减少
Increase in amounts due to shareholders应付股东款项之增加
Increase in amounts due to JCE应付共同控制公司款项之增加（减少）
New bank loans raised新筹集银行贷款
Repayment of bank loans偿还银行贷款
Repayment of other borrowings偿还其它借款
Interest paid已付股息
Dividend paid已付利息
Net cash from financing activities融資業務小计
Net increase/ (decrease) in cash & cash equivalent現金及等同現金項目之變動
Net increase/ (decrease) in cash & cash equivalents現金及等同現金項目之變動
Cash & cash equivalent at 1 January現金及等同現金項目承上年度
Cash & cash equivalent at 30 November結轉現金及等同現金項目
Analysis of the balance of cash and cash equivalents 現金及等同現金項目的分析
Bank balances and cash銀行結存及現金
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会计科目中英对照表
1001
现金
Cash on hand
1002
银行存款
Cash in bank
1009
其他货币资金
Other monetary fund
100901
外埠存款
Deposit in other cities
100902
银行本票
Cashier's cheque
100903
银行汇票
Bank draft
100904
信用卡
Credit card
100905
信用保证金
Deposit to creditor
100906
存出投资款
Cash in investing account
1101
短期投资
Short-term investments
110101
股票
Short-term stock investments
110102
债券
Short-term bond investments
110203
基金
Short-term fund investments
110110
其他
Other short-term investments
1102
短期投资跌价准备
Provision for loss on decline in value of short-term investments
1111
应收票据
Notes receivable
1121
应收股利
Dividends receivable
1131
应收账款
Accounts receivable
1133
其他应收款
Other receivable
1141
坏账准备
Provision for bad debts
1151
预付账款
Advance to suppliers
1161
应收补贴款
Subsidy receivable
1201
物资采购
Materials purchased
1211
原材料
Raw materials
1221
包装物
Containers
1231
低值易耗品
Low cost and short lived articles
1232
材料成本差异
Cost variances of material
1241
自制半成品
Semi-finished products
1243
库存商品
Merchandise inventory
1244
商品进销差价
Margin between selling and purchasing price on merchandise
1251
委托加工物资
Material on consignment for further processing
1261
委托代销商品
Goods on consignment- out
1271
受托代销商品
Goods on consignment-in
1281
存货跌价准备
Provision for impairment of inventories
1291
分期收款发出商品
Goods on installment sales
1301
待摊费用
Prepaid expense
1401
长期股权投资
Long-term equity investments
140101
股票投资
Long-term stock investments
140102
其他股权投资
Other long-term equity investments
1402
长期债权投资
Long-term debt investments
140201
债券投资
Long-term bond investments
140202
其他债权投资
Other long-term debt investments
1421
长期投资减值准备
Provision for impairment of long-term investments
1431
委托贷款
Entrusted loan
143101
本金
Principal of entrusted loan
143102
利息
Interest of entrusted loan
143103
减值准备
Provision for impairment of entrusted loan
1501
固定资产
Fixed assets-cost
1502
累计折旧
Accumulated depreciation
1505
固定资产减值准备
Provision for impairment of fixed assets
1601
工程物资
Construction material
160101
专用材料
Specific purpose materials
160102
专用设备
Specific purpose equipments
160103
预付大型设备款
Prepayments for major equipments
160104
为生产准备的工具及器具
Tools and instruments prepared for production
1603
在建工程
Construction in process
1605
在建工程减值准备
Provision for impairment of construction in process
1701
固定资产清理
Disposal of fixed assets
1801
无形资产
Intangible assets
1815
未确认融资费用
Unrecognized financing charges
1901
长期待摊费用
Long-term deferred expenses
1911
待处理财产损溢
Profit & loss of assets pending disposal
191101
待处理流动资产损溢
Profit & loss of current-assets pending disposal
191102
待处理固定资产损溢
Profit & loss of fixed assets pending disposal
2101
短期借款
Short-term loans
2111
应付票据
Notes payable
2121
应付账款
Accounts payable
2131
预收账款
Advance from customers
2141
代销商品款
Accounts of consigned goods
2151
应付工资
Wages payable
2153
应付福利费
Welfare payable
2161
应付股利
Dividends payable
2171
应交税金
Taxes payable
217101
应交增值税
Value added tax payable
21710101
进项税额
Input VAT
21710102
已交税金
Payment of VAT
21710103
转出未交增值税
Outgoing of unpaid VAT
21710104
减免税款
VAT relief
21710105
销项税额
Output VAT
21710106
出口退税
Refund of VAT for export
21710107
进项税额转出
Outgoing of input VAT
21710108
出口抵减内销产品应纳税额
Merchandise VAT from expert to domestic sale
21710109
转出多交增值税
Outgoing of over-paid VAT
217102
未交增值税
Unpaid VAT
217103
应交营业税
Business tax payable
217104
应交消费税
Consumer tax payable
217105
应交资源税
Tax on natural resources payable
217106
应交所得税
Income tax payable
217107
应交土地增值税
Land appreciation tax payable
217108
应交城市维护建设税
Urban maintenance and construction tax payable
217109
应交房产税
Real estate tax payable
217110
应交土地使用税
Land use tax payable
217111
应交车船使用税
Vehicle and vessel usage tax payable
217112
应交个人所得税
Personal income tax payable
2176
其他应交款
Other fund payable
2181
其他应付款
Other payables
2191
预提费用
Accrued expenses
2201
待转资产价值
Pending transfer value of assets
2211
预计负债
Estimable liabilities
2301
长期借款
Long-term loans
2311
应付债券
Bonds payable
231101
债券面值
Par value of bond
231102
债券溢价
Bond premium
231103
债券折价
Bond discount
231104
应计利息
Accrued bond interest
2321
长期应付款
Long-term payable
2331
专项应付款
Specific account payable
2341
递延税款
Deferred tax
3101
实收资本(或股本）
Paid-in capital（or share capital)
3103
已归还投资
Retired capital
3111
资本公积
Capital reserve
311101
资本（或股本）溢价
Capital (or share capital) premium
311102
接受捐赠非现金资产准备
Restricted capital reserve of non-cash assets donation received
311103
接受现金捐赠
Reserve of cash donation received
311104
股权投资准备
Restricted capital reserve of equity investments
311105
拨款转入
Government grants received
311106
外币资本折算差额
Foreign currency capital conversion difference
311107
其他资本公积
Other capital reserve
3121
盈余公积
Surplus reserve
312101
法定盈余公积
Statutory surplus reserve
312102
任意盈余公积
Discretionary earning surplus
312103
法定公益金
Statutory public welfare fund
312104
储备基金
Reserve fund
312105
企业发展基金
Enterprise development fund
312106
利润归还投资
Profit return for investment
3131
本年利润
Profit & loss summary
3141
利润分配
Distribution profit
314101
其他转入
Other adjustments
314102
提取法定盈余公积金
Extract for statutory surplus reserve
314103
提取法定公益金
Extract for statutory public welfare fund
314104
提取储备基金
Extract for reserve fund
314105
提取企业发展基金
Extract for enterprise development fund
314106
提取职工奖励及福利基金
Extract for staff bonus and welfare fund
314107
利润归还投资
Profit return of capital invested
314108
应付优先股股利
Preference share dividend payable
314109
提取任意盈余公积
Extract for discretionary earning surplus
314110
应付普通股股利
Ordinary share dividend payable
314111
转作资本（或股本）的普通股股利
Ordinary share dividend transfer to capital (or share)
314115
未分配利润
Undistributed profit
4101
生产成本
Cost of production
410101
基本生产成本
Basic production cost
410102
辅助生产成本
Auxiliary production cost
4105
制造费用
Manufacturing overheads
4107
劳务成本
Labor cost
5101
主营业务收入
Sales revenue
5102
其他业务收入
Revenues from other operations
5201
投资收益
Investment income
5203
补贴收入
Subsidy income
5301
营业外收入
Non-operating profit
5401
主营业务成本
Cost of sales
5402
主营业务税金及附加
Sales tax
5405
其他业务支出
Cost of other operations
5501
营业费用
Operating expenses
5502
管理费用
General and administrative expenses
5503
财务费用
Financial expenses
5601
营业外支出
Non-operating expenses
5701
所得税
Income tax
5801
以前年度损益调整
Prior period profit & loss adjustment