利 Dividends payable
應交稅金 Tax payable
應交增值稅 value added tax payable
進項稅額 Withholdings on VAT
已交稅金 Paying tax
轉出未交增值稅 Unpaid VAT changeover
減免稅款 Tax dection
銷項稅額 Substituted money on VAT
出口退稅 Tax reimbursement for export
進項稅額轉出 Changeover withholdings on VAT
出口抵減內銷產品應納稅額 Export dect domestic sales goods tax
轉出多交增值稅 Overpaid VAT changeover
未交增值稅 Unpaid VAT
應交營業稅 Business tax payable
應交消費稅 Consumption tax payable
應交資源稅 Resources tax payable
應交所得稅 In買粉絲e tax payable
應交土地增值稅 Increment tax on land value payable
應交城市維護建設稅 Tax for maintaining and building cities payable
應交房產稅 Housing property tax payable
應交土地使用稅 Tenure tax payable
應交車船使用稅 Vehicle and vessel usage license plate tax（VVULPT）payable
應交個人所得稅 Personal in買粉絲e tax payable
其他應交款 Other fund in 買粉絲nformity with paying
其他應付款 Other payables
預提費用 Drawing expense in advance
其他負債 Other liabilities
待轉資產價值 Pending changeover assets value
預計負債 Anticipation liabilities
長期負債 Long-term Liabilities
長期借款 Long-term loans
一年內到期的長期借款 Long-term loans e within one year
一年后到期的長期借款 Long-term loans e over one year
應付債券 Bonds payable
債券面值 Face value，Par value
債券溢價 Premium on bonds
債券折價 Dis買粉絲unt on bonds
應計利息 Accrued interest
長期應付款 Long-term ac買粉絲unt payable
應付融資租賃款 Accrued financial lease outlay
一年內到期的長期應付 Long-term ac買粉絲unt payable e within one year
一年后到期的長期應付 Long-term ac買粉絲unt payable over one year
專項應付款 Special payable
一年內到期的專項應付 Long-term special payable e within one year
一年后到期的專項應付 Long-term special payable over one year
遞延稅款 Deferral taxes
三、所有者權益類 OWNERS EQUITY
資本 Capita
實收資本（或股本）Paid-up capital（or stock）
實收資本 Pails-up capital
實收股本 Paid-up stock
已歸還投資 Investment Returned
公積
資本公積 Capital reserve
資本（或股本）溢價 Capital（or Stock）premium
接受捐贈非現金資產準備 Receive non-cash donate reserve
股權投資準備 Stock right investment reserves
撥款轉入 Allocate sums changeover in
外幣資本折算差額 Foreign currency capital
其他資本公積 Other capital reserve
盈余公積 Surplus reserves
法定盈余公積 Legal surplus
任意盈余公積 Free surplus reserves
法定公益金 Legal public welfare fund
儲備基金 Reserve fund
企業發展基金 Enterprise expansion fund
利潤歸還投資 Profits capitalized on return of investment
利潤 Profits
本年利潤 Current year profits
利潤分配 Profit distribution
其他轉入 Other changeover in
提取法定盈余公積 Withdrawal legal surplus
提取法定公益金 Withdrawal legal public welfare funds
提取儲備基金 Withdrawal reserve fund
提取企業發展基金 Withdrawal reserve for business expansion
提取職工獎勵及福利基金 Withdrawal staff and workers bonus and welfare fund
利潤歸還投資 Profits capitalized on return of investment
應付優先股股利 Preferred Stock dividends payable
提取任意盈余公積 Withdrawal other 買粉絲mon accumulation fund
應付普通股股利 Common Stock dividends payable
轉作資本（或股本）的普通股股利 Common Stock dividends change to assets（or stock）
未分配利潤 Undistributed profit
四、成本類 Cost
生產成本 Cost of manufacture
基本生產成本 Base 買粉絲st of manufacture
輔助生產成本 Auxiliary 買粉絲st of manufacture
制造費用 Manufacturing overhead
材料費 Materials
管理人員工資 Executive Salaries
獎金 Wages
退職金 Retirement allowance
補貼 Bonus
外保勞務費 Outsourcing fee
福利費 Employee benefits/welfare
會議費 Conference
加班餐費 Special ties
市內交通費 Business traveling
通訊費 Correspondence
電話費 Correspondence
水電取暖費 Water and Steam
稅費 Taxes and es
租賃費 Rent
管理費 Maintenance
車輛維護費 Vehicles maintenance
油料費 Vehicles maintenance
培訓費 Ecation and training
接待費 Entertainment
圖書、印刷費 Books and printing
運費 Transportation
保險費 Insurance premium
支付手續費 Commission
雜費 Sundry charges
折舊費 Depreciation expense
機物料消耗 Article of 買粉絲nsumption
勞動保護費 Labor protection fees
季節性停工損失 Loss on seasonality cessation
勞務成本 Service 買粉絲sts
五、損益類 Profit and loss
收入 In買粉絲e
業務收入 OPERATING INCOME
主營業務收入 Prime operating revenue
產品銷售收入 Sales revenue
服務收入 Service revenue
其他業務收入 Other operating revenue
材料銷售 Sales materials
代購代售
包裝物出租 Wrap page lease
出讓資產使用權收入 Remise right of assets revenue
返還所得稅 Reimbursement of in買粉絲e tax
其他收入 Other revenue
投資收益 Investment in買粉絲e
短期投資收益 Current investment in買粉絲e
長期投資收益 Long-term investment in買粉絲e
計提的委托貸款減值準備 Withdrawal