年初/末 未分配利潤(rùn)： Undistributed profits of opening / closing year
已彌補(bǔ)虧損：Loss being made up
可供所有者分配的利潤(rùn)：Profits distributable to owner
已分配股利：Distributed dividends
其他轉(zhuǎn)入：other transferred in
提取法定公益金：Retained legal commonweal funds
提取職工獎(jiǎng)勵(lì)及福利基金：Retained employee's bonus & welfare funds
提取儲(chǔ)備基金：retained reversed funds
提取企業(yè)發(fā)展基金：retained enterprise development funds
利潤(rùn)歸還投資：Retained profits into investor
應(yīng)付優(yōu)先股/普通股股利：Dividends payable to preference / common stock
提取任意盈余基金：Retained random surplus accumulation
轉(zhuǎn)作資本的普通股股利：Dividends of common stock transferred into capital
附注：annotation to
《企業(yè)法人營(yíng)業(yè)執(zhí)照》：Business License for Legal Person
經(jīng)營(yíng)期限：operation period
投產(chǎn)：begin to produce
采用的會(huì)計(jì)政策：Accounting policies implemented
《企業(yè)會(huì)計(jì)準(zhǔn)則》：Accounting Standard for Enterprises
《工業(yè)企業(yè)會(huì)計(jì)制度》：Accounting System for Industrial Enterprise
會(huì)計(jì)期間：Fiscal year
記賬原則和計(jì)價(jià)基礎(chǔ)：Accounting principle and valuation basis
會(huì)計(jì)核算；Accounting records
以權(quán)責(zé)發(fā)生制為原則；base on accrual-basis principle
以歷史成本為計(jì)價(jià)基礎(chǔ)：be valued at one's historical cost
壞賬：bad debt
直接轉(zhuǎn)銷法：direct amortized method
存貨核算方法：Accounting method of inventories
存貨的夠入與入庫：inventories at purchasing and inventories to warehouse
使用年限：service life
固定資產(chǎn)折舊：Depreciation of fixed assets
采用直線法平均計(jì)算：Be calculated using average service life method
預(yù)計(jì)使用年限：anticipated service life
預(yù)計(jì)凈殘值：anticipated net residual value
使用年限：actual useful life
專用生產(chǎn)設(shè)備：production machinery equipment
收入實(shí)現(xiàn)條件：Recognition of revenue
已彌補(bǔ)虧損：Loss being made up
可供所有者分配的利潤(rùn)：Profits distributable to owner
已分配股利：Distributed dividends
其他轉(zhuǎn)入：other transferred in
提取法定公益金：Retained legal commonweal funds
提取職工獎(jiǎng)勵(lì)及福利基金：Retained employee's bonus & welfare funds
提取儲(chǔ)備基金：retained reversed funds
提取企業(yè)發(fā)展基金：retained enterprise development funds
利潤(rùn)歸還投資：Retained profits into investor
應(yīng)付優(yōu)先股/普通股股利：Dividends payable to preference / common stock
提取任意盈余基金：Retained random surplus accumulation
轉(zhuǎn)作資本的普通股股利：Dividends of common stock transferred into capital
附注：annotation to
《企業(yè)法人營(yíng)業(yè)執(zhí)照》：Business License for Legal Person
經(jīng)營(yíng)期限：operation period
投產(chǎn)：begin to produce
采用的會(huì)計(jì)政策：Accounting policies implemented
《企業(yè)會(huì)計(jì)準(zhǔn)則》：Accounting Standard for Enterprises
《工業(yè)企業(yè)會(huì)計(jì)制度》：Accounting System for Industrial Enterprise
會(huì)計(jì)期間：Fiscal year
記賬原則和計(jì)價(jià)基礎(chǔ)：Accounting principle and valuation basis
會(huì)計(jì)核算；Accounting records
以權(quán)責(zé)發(fā)生制為原則；base on accrual-basis principle
以歷史成本為計(jì)價(jià)基礎(chǔ)：be valued at one's historical cost
壞賬：bad debt
直接轉(zhuǎn)銷法：direct amortized method
存貨核算方法：Accounting method of inventories
存貨的夠入與入庫：inventories at purchasing and inventories to warehouse
使用年限：service life
固定資產(chǎn)折舊：Depreciation of fixed assets
采用直線法平均計(jì)算：Be calculated using average service life method
預(yù)計(jì)使用年限：anticipated service life
預(yù)計(jì)凈殘值：anticipated net residual value
使用年限：actual useful life
專用生產(chǎn)設(shè)備：production machinery equipment
收入實(shí)現(xiàn)條件：Recognition of revenue