财务报表

资产负债表 the statement of financial position

利润表 the statement of comprehensive income

现金流量表 cashflow statement

所有者权益变动表 the movement of equity’s fund

一级科目 二级科目 三级科目 四级科目

代码 名称 代码 名称 代码 名称 代码 名称 英 译

1 资产 assets

11~ 12 流动资产 current assets

11~ 13 一年内到期的流动资产 current assets falling due within one year

11~14 非流动资产 Non-current assets

111 货币资金 cash and cash equivalents

1111 库存现金 cash on hand

1112 零用金/周转金 petty cash/revolving funds

1113 银行存款 banks

1116 在途现金 cash in transit

1117 约当现金 cash equivalents

1118 其它现金及 约当现金 other cash and cash equivalents

112 短期投资 short-term investments

1121 短期投资 -股票 short-term investments - stock

1122

1123

1124

1125 短期投资 -短期票券 short-term investments - short-term notes and bills 短期投资 -政府债券 short-term investments - government bonds 短期投资 -受益凭证 short-term investments - beneficiary certificates 短期投资 -公司债 short-term investments - corporate bonds

1128 短期投资 -其它 short-term investments - other

1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 交易性金融资产 tradable financial assets

113 应收票据 notes receivable

1131 应收票据 notes receivable

1132 应收票据贴现 discounted notes receivable

1137 应收票据 -关系人 notes receivable - related parties

1138 其它应收票据 other notes receivable

1139 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable

1141 应收帐款 accounts receivable

1142 应收分期帐款 installment accounts receivable

1147 应收帐款 -关系人 accounts receivable - related parties

1149 备抵呆帐 －应收帐款 bad debts - accounts receivable

118 其它应收款 other receivables

1181 应收出售远汇款 forward exchange contract receivable

1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies

1183 买卖远汇折价 discount on forward ex-change contract

1184 应收收益 earned revenue receivable