资产负债
表
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英文词汇
资产负债表词汇
Bal. E/P Bal. B/P 期初/期末数 Monetary Capital 货币资金 Short-term investment 短期投资 Notes Receivable 应收票据 Dividend Receivable 应收股利 Interests Receivable 应收利息 Account Receivable 应收账款 Other Receivables 其他应收款 Prepaid Accounts 预付账款 Cover Cost 期货保证金 Allowance Receivable 应收补贴 Export Drawback Receivable 应收出口退税 Inventories 存货 Raw materials 原材料 Finished products 产成品 Merchandise inventory 库存商品 Prepaid and Deferred Expenses 待摊费用 Net loss of current assets in suspense 待处理固定资产净损失 Long-term investment in Bonds due within one year 一年内到期的长期债权投资 Short-term loans 短期贷款 Notes Payable 应收票据 Accounts Payable 应付账款 Advances received 预收账款 Accrued Payroll 应付工资 Welfare Fund Payable 应付福利 Dividends Payable (dividends) 应付利润(股利) Interest Payable 应付利息 Taxes Payable 应交税金/未交税金 Other Funds Payable 其他应交款 Other Payables 其他应付款 Accrued Expenses 预提费用 Accrued Liabilities 预提负债 Deferred Revenue 递延收益 Long-term Liabilities due within one year 一年内到期的长期负债 Other Current Liabilities 其他流动负债 Total Current Liabilities 流动负债合计 Other Current Assets 其他流动资产 Total Current Assets 流动资产合计 Long-term Investment 长期投资 Long-term Investment on Equities 长期股权投资 Long-term Investment on Debts 长期债权投资 Cost-book Value Differentials Total Long-term Investment 长期投资合计
资产负债表词汇
Fixed Assets-Original Cost 固定资产原价 Minus: Accumulated Depreciation 减: 累计折旧 Net-value of Fixed Assets 固定资产净值 Minus: Depreciation Reserves of Fixed Assets 减:固定资产减值准备 Net Book Value of Fixed Assets 固定资产账面净值 Project Materials 工程物资 Construction Works in Progress 在建工程 Liquidation of Fixed Assets 固定资产清理 Net Loss of Current Assets in Suspense 待处理流动资产净损伤 Total Fixed Assets 固定资产合计 Intangible Assets 无形资产 Land Use Right 土地使用权 Long-term Deferred and Prepaid Expenses 长期待摊费用 Long-term Liabilities 长期负债 Bonds Payable 应付债券 Long-term Payables 长期应付款 Other Long-term Liabilities 其他长期负债 Specially Approved Reserve Materials 特准储备物资 Total Long-term Liabilities 长期负债合计 Deferred Tax Credits
Total Liabilities 负债总计 Minor Shareholders’ Equity 少数股东权益 National Capital 国家资本 Collective Capital 集体资本 Corporate Capital 法人资本 Collective Corporate Capital 集团法人资本 Personal Capital 个人资本 Foreign Capital 外商资本 Surplus Reserves 盈余公积 Repairs of Fixed Assets
Improvement Expenditure of Fixed Assets
Other Long-term Assets 其他长期资产 Specially Approved Reserve Capital 特准储备资金 Total Intangible Assets and Other Assets 无形资产及其他资产合计 Debit Item of Deferred Tax 递延税款借项 Total Assets 资产总计 Statutory Public Welfare Fund 法定公益金 Uncommitted Investment Losses (showed with “-”) 未确认的投资损伤 (以“-”填项)
Retained Earnings 未分配利润/未付利润 Foreign Currency Statements Translations Differences 外币报表折算差额 Total Owners’ Equity 所有者权益合计 Total Liabilities & Owner’s Equity 负债及所有者权益总计 Net Accounts Receivable 应收帐款净额
资产负债表词汇 Subsidies Receivable 应收补贴款 Deferred Assets 递延资产 Total Intangible and Deferred Assets 无形资产及递延资产合计
Deferred Tax 递延税款 Profits Payable 应付利润 Capital Reserve 资金公积 Public Welfare Fund 公益金
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