三、所有者权益 owners equity

股本 paid-up stock

资本公积 capital reserve

盈余公积 surplus reserve

本年利润 current year profit

利润分配 profit distribution

四、成本类 cost

生产成本 cost of manufacture

制造费用 manufacturing overhead

五、损益类 profit and loss (p/l)

主营业务收入 prime operating revenue

其他业务收入 other operating revenue

折扣与折让 discount and allowance

投资收益 investment income

补贴收入 subsidize revenue

营业外收入 non-operating income

主营业务成本 operating cost

主营业务税金及附加 tax and associate charge

其他业务支出 other operating expenses

存货跌价损失 inventory falling price loss

营业费用 operating expenses

管理费用 general and administrative expenses

财务费用 financial expenses

营业外支出 non-operating expenditure

所得税 income tax

以前年度损益调整 adjusted p/l for prior year

企业会计准则目录

Index for Accounting Standards for Business Enterprises

Announced February 2006

Effective 2007 for Listed Companies

1. 企业会计准则---------基本准则

(Accounting Standard for Business Enterprises - Basic Standard)

2. 企业会计准则第1 号---------存货

(Accounting Standard for Business Enterprises No. 1 - Inventories)

3. 企业会计准则第2 号---------长期股权投资

(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)

4. 企业会计准则第3 号---------投资性房地产

(Accounting Standard for Business Enterprises No. 3 - Investment properties)

5. 企业会计准则第4 号---------固定资产

(Accounting Standard for Business Enterprises No. 4 - Fixed assets)

6. 企业会计准则第5 号---------生物资产

(Accounting Standard for Business Enterprises No. 5 - Biological assets)

7. 企业会计准则第6 号---------无形资产

(Accounting Standard for Business Enterprises No. 6 - Intangible assets)

8. 企业会计准则第7 号---------非货币性资产:)

(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)

9. 企业会计准则第8 号---------资产减值

(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)

10. 企业会计准则第9 号---------职工薪酬

(Accounting Standard for Business Enterprises No. 9 – Employee compensation )

11. 企业会计准则第10 号--------企业年金基金

(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)

12. 企业会计准则第11 号--------股份支付

(Accounting Standard for Business Enterprises No. 11 - Share-based payment)

13. 企业会计准则第12 号--------债务重组

(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)

14. 企业会计准则第13 号--------或有事项

(Accounting Standard for Business Enterprises No. 13 - Contingencies)

15. 企业会计准则第14 号--------收入

(Accounting Standard for Business Enterprises No. 14 - Revenue)

16. 企业会计准则第15 号--------建造合同

(Accounting Standard for Business Enterprises No. 15 - Construction contracts)

17. 企业会计准则第16 号--------政府补助

(Accounting Standard for Business Enterprises No. 16 - Government grants)

18. 企业会计准则第17 号--------借款费用

(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)

19. 企业会计准则第18 号--------所得税

(Accounting Standard for Business Enterprises No. 18 - Income taxes)

20. 企业会计准则第19 号--------外币折算

(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)

21. 企业会计准则第20 号--------企业合并

(Accounting Standard for Business Enterprises No. 20 - Business Combinations)

22. 企业会计准则第21 号--------租赁

(Accounting Standard for Business Enterprises No. 21 - Leases)

23. 企业会计准则第22 号--------金融工具确认和计量

(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of

financial instruments)

24. 企业会计准则第23 号--------金融资产转移

(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)

25. 企业会计准则第24 号--------套期保值

(Accounting Standard for Business Enterprises No. 24 - Hedging)

26. 企业会计准则第25 号--------原保险合同

(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)

27. 企业会计准则第26 号--------再保险合同

(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)

28. 企业会计准则第27 号--------石油天然气开采

(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and

natural gas)

29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正

(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policies

and estimates? and correction of errors)

30. 企业会计准则第29 号--------资产负债表日后事项

(Accounting Standard for Business Enterprises No. 29 - Events occurring after the

balance sheet date)

31. 企业会计准则第30 号--------财务报表列报

(Accounting Standard for Business Enterprises No. 30 - Presentation of financial

statements)

32. 企业会计准则第31 号--------现金流量表

(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)

33. 企业会计准则第32 号--------中期财务报告

(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)

34. 企业会计准则第33 号--------合并财务报表

(Accounting Standard for Business Enterprises No. 33 - Consolidated financial

statements)

35. 企业会计准则第34 号--------每股收益

(Accounting Standard for Business Enterprises No. 34 - Earnings per share)

36. 企业会计准则第35 号--------分部报告

(Accounting Standard for Business Enterprises No. 35 - Segment reporting)

37. 企业会计准则第36 号--------关联方披露

(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)

38. 企业会计准则第37 号--------金融工具列报

(Accounting Standard for Business Enterprises No. 37 - Presentation of financial

instruments)

39. 企业会计准则第38 号--------首次执行企业会计准则

(Accounting Standard for Business Enterprises No. 38 - First time adoption of

Accounting Standards for Business Enterprises)

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