101 可辨认性 Identifiable
102 减值损失 Impairment loss
103 减值准备 Impairment losses
104 利润表 Income statement
105 所得税 Income tax
106 间接法 Indirect method
107 保险费 Insurance expense
108 无形资产 Intangible assets
109 应付利息 Interest payable
110 利率 Interest rate
111 应收利息 Interest receivable
112 集团内部销售 Inter-group sales
113 中期财务报表 Interim financial statements
114 存货 Inventories
115 投资活动 Investing activities
116 投资成本 Investment cost
117 投资收益 Investment income
118 投资性房地产 Investment property
119 合营企业 Joint-venture
120 劳务成本 Labour costs
121 土地使用权 Land use right
122 租赁 Lease
123 承租人 Lessee
124 出租人 Lessor
125 负债 Liability/Liabilities
126 贷款 Loan
127 长期股权投资 Long-term equity investment
128 长期借款 Long-term loans
129 长期应付款 Long-term payable
130 长期应收款 Long-term receivables
131 少数股东权益 Minority interests
132 净利润 Net profits
133 非调整事项 Non-adjusting events
134 非流动性负债 Non-current liabilities
135 营业外支出 Non-operating expenses
136 营业外收入 Non-operating income
137 经营活动 Operating activities
138 经营租赁 Operating lease
139 营业利润 Operating profit
140 其他资本公积 Other capital reserve
141 其他综合收益 Other comprehensive income
142 其他业务收入 Other operating income
143 其他应付款 Other payables
144 其他应收款 Other receivables
145 所有者权益 Owner’s equity
146 所有权 Ownership
147 实收资本 Paid-in capital
148 专利权 Patent
149 资产负债表日后事项 Post balance sheet events
150 溢价 Premium
151 预付款 Prepayment
152 现值 Present value
153 以前年度损益事项 Prior year profit/loss adjustment
154 商品 Product
155 利润 Profit
156 利润分配 Profit appropriation
157 存货跌价准备 Provision for diminution in value of inventories
158 固定资产减值准备 Provision for impairment of fixed assets
159 损失准备 Provision for loss
160 采购成本 Purchase costs
161 报酬率 Rate of return
162 原材料 Raw materials
163 预收款项 Receipts in advance
164 确认 Recognition/Recognize
165 可收回金额 Recoverable amount
166 可变现净值 Recoverable value
167 关联交易 Related party transactions
168 关联方 Related party(ies)
169 租赁收入 Rental income
170 重置成本 Replacement costs
171 回购 Repurchase
172 研究开发费用 Research and development costs
173 残值 Residual value
174 重组 Restructuring
175 追溯调整 Retrospective adjustments
176 销售商品收入 Revenue from sales of goods
177 收入 Revenue/Income
178 职工薪酬 Salary costs
179 售后租回交易 Sale and lease back
180 主营业务收入 Sales from principal activities
181 销售退回 Sales return
182 销售额 Sales revenue
183 销售税 Sales tax
184 分部报告 Segment reporting
185 销售费用 Selling expenses
186 股本 Share capital
187 股份期权 Share options
188 股本/资本溢价 Share/Capital premium
189 所有者权益 Shareholders’ equity
190 短期借款 Short-term loans
191 专项应付款 Special payables
192 现金流量表 Statement of cash flows
193 法定盈余公积 Statutory surplus reserve
194 盈余公积 Surplus reserves
195 有形资产 Tangible assets
196 计税基础 Tax basis
197 应交税费 Taxes payable
198 暂时性差异 Temporary differences
199 交易费用 Transaction costs
200 可理解性 Understandability
201 未分配利润 Undistributed profit/Retained earnings
202 未实现融资收益 Unrealized capital gain
203 增值税 Value-added tax
204 在产品 Work in progress