资产负债表中英文对照_中英文对照资产负债表
资产负债表中英文对照由刀豆文库小编整理，希望给你工作、学习、生活带来方便，猜你可能喜欢“中英文对照资产负债表”。
中英文资产负债表
资产ASSETS
流动资产：CURRENT ASSETS：
现金Cash on hand
银行存款Cash in bank
有价证券Marketable securities
应收票据Notes receivable
应收账款Accounts receivable
减：坏账准备Le：Provision for bad debts
预付帐款Advances to suppliers
其他应收款Other receivables
待摊费用Deferred and prepaid expenses
存货Inventories
减：存货变现损失准备Le：Provision for lo on realization of inventories一年内到期的长期投资Long-term investments maturing within one year其他流动资产Other current aets
流动资产合计Total current aets
长期投资：LONG TERM INVESTMENTS
长期投资Long-term investments
一年以上的应收款项Receivables collectable after one year
固定资产：FIXED ASSETS：
固定资产原价Fixed aets-cost
减：累计折旧Le：Accumulated depreciationcost
固定资产净值Fixed aets-net value
固定资产清理Disposal of fixed aets
在建工程：CONSTRUCTION IN PROGRESS
在建工程Construction in progre
无形资产：INTANGIBLE ASSETS：
场地使用权Land occupancy righ
工业产权及专有技术Industary property rights and proprietary technology其它无形资产Other intangible aets
无形资产合计Total intangibles aets：
其它资产：OTHER ASSETS：
开 办 费Organization expenses
筹建期间汇兑损失Exchange lo during start-up period
递延投资损失Deferred lo on investm
递延税款借项Deferred taxes debi
其它递延支出Other deferred expense
待转销汇兑损失Unamortized cxehangs lo
负债及所有者权益 LIABILITIES AND OWNER'S EQUITY
流动负债：CURRENT LIABILITIES：
短期借款Short-term loans
应付票据Notes payable
应付账款Accounts payable
应付工资Accrued payroll
应交税金Taxes payable
应付股利Dividends payable
预收货款Advances from customers
其它应付款Other payables
预提费用Accrued expense
职工奖励及福利基金Staff and worker's bonus and welfare fund
一年内到期的长期负债Long-term liabilities due within one year
其他流动负债Other current liabilities
流动负债合计Total current liabilities
长期负债：LONG-TERM LIABILITIES：
长期借款Long-term loans
应付公司债Dividends payable
应付公司债溢价（折价）Premium(discount)on debentures payable
一年以上的应付款项Payables due after one year
长期负债合计Total long-term liabilities
其他负债：OTHER LIABILITIES
筹建期间汇兑收益Exchange gain during start-up period
递延投资收益Deferred gain on investments
递延税款贷项Deferred tax credits
其他递延贷项Other deferred credits
待转销汇兑收益Unamortized exchange gain
其他负债合计Total other liabilities
负债合计Total liabilities
所有者权益：OWNER'S EQUITY
资本总额 Registered capital(货币名称及金额currency and amount___)
实收资本 Paid-in capital(非人民币资本期末金额amount of non-RMB currency at end of period___)其中：
中方投资 Chinese investments(非人民币资本期末金额amount of non-RMB currency at end of period___)外方投资 Foreign investments(非人民币资本期末金额amount of non-RMB currency at end of period___)减：已归还投资Le：Investments returned
资本公积Capital surplus
储备基金Reserve fund
企业发展基金Enterprise expansion fund
利润归还投资Profit capitalised on return of investments
本年利润Current year net income
未分配利润Undistributed profit
所有者权益总计Total owner's equity
负债及所有者权益总计TOTAL LIABILITIES AND OWNER'S EQUITY
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