会计中英文对照介绍.doc

完整英文版资产负债表、利润表及现金流量表 Balance Sheet 资产负债表 ITEM项 目??? Cash 货币资金 Short term investments 短期投资Notes receivable 应收票据?Dividend receivable 应收股利?Interest receivable 应收利息?Accounts receivable 应收帐款?Other receivables 其他应收款Accounts prepaid 预付帐款Future guarantee 期货保证金Allowance receivable 应收补贴款Export drawback receivable 应收出口退税Inventories 存货?Including: Raw materials 其中：原材料Finished goods 产成品(库存商品) Prepaid and deferred expenses 待摊费用?Unsettled G/L on current assets 待处理流动资产净损失?Long-term debenture investment falling due in a year 一年内到期的长期债权投资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： Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference *合并价差Total long-term investment 长期投资合计?Fixed assets-cost 固定资产原价Less: Accumulated Depreciation 减：累计折旧Fixed assets-net value 固定资产净值Less: Impairment of fixed assets 减：固定资产减值准备?Net value of fixed assets 固定资产净额?Disposal of fixed assets 固定资产清理?Project material 工程物资?Construction in Progress 在建工程?Unsettled G/L on fixed assets 待处理固定资产净损失?Total tangible assets 固定资产合计Intangible assets 无形资产?Including and use rights 其中:土地使用权?Deferred assets 递延资产（长期待摊费用）Including: Fixed assets repair 其中:固定资产修理?Improvement expenditure of fixed assets 固定资产改良支出Other long term assets 其他长期资产Among it: Specially approved reserving materials 其中:特准储备物资????Total intangible assets and other assets 无形及其他资产合计?Deferred assets debits 递延税款借项Total Assets 资 产 总 计? Balance Sheet 资产负债表(续表) ITEM 项 目???Short-term loans 短期借款?Notes payable 应付票款?Accounts payab1e 应付帐款?Advances from customers 预收帐款?Accrued wages 应付工资?Welfare payable 应付福利费Profits payable 应付利润(股利)?? Taxes payable 应交税金?Other payable to government 其他应交款Other creditors 其他应付款Provision for expenses 预提费用?Accrued liabilities 预计负债?Long term