外商投资企业会计报表项目中英文对照表课件.doc

外商投资企业会计报表项目中英文对照表 字体大小：大 | 中 | 小 2006-12-14 16:46 - 阅读：36599 - 评论：0 外商投资企业会计报表项目中英文对照表(供参考) 　　　　　　　　　　　　　　　　外商投资工业企业会计报表 　　Financial　Statements　for　Industrial　Enterprises　with　Foreign　Investment? (企业名称 NAME OF ENTERPRISE) 资产负债表 BALANCE SHEET _____年_____月_____日 会外工01表 As of (month/date)19 FORM AFI(INDUSTRIAL)-01 )单位 MONETARY UNIT: }1 ,资 产 行次 年初数 期末数 ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD  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 Less: provision for bad debts 预付货款 Advances to suppliers 其他应收款 Other receivables 待摊费用 Prepaid expense 存货 Inventories 减：存货变现损失准备Less: Provision for loss 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 assets? 流动资产合计 Total current assets 长期投资：LONG-TERM INVESTMENTS? 长期投资 Long-term investments 一年以上的应收款项 Receivables collectible after one year 固定资产：FIXED ASSETS: 固定资产原价 Fixed assets-cost 21 减：累计折旧 Less: Accumulated depreciation 固定资产净值 Fixed assets-net value 23 固定资产清理 Disposal of fixed assets 27 在建工程：CONSTRUCTION IN PROGRESS: 在建工程 Construction in progress? 无形资产：INTANGIBLE ASSETS: 场地使用权 Land occupancy right 29 3)工业产权及专有技术 Industry property rights and proprietary )technology 30 其他无形资产 Other intangible assets 无形资产合计 Total intangible assets? 其他资产：OTHER ASSETS: 开办费 Organization expense 筹建期间汇兑损失 Exchange loss during startup period? 递延投资损失 Deferred loss on investments 递延税款借项 Deferred tax charges 其他递延支出 Other deferred expense 待转销汇兑损失 Unamortized exchange loss 其他资产合计 Total other assets 资产总计 TOTAL ASSETS 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 其他应付款 Other payables 预提费用 Accrued expense 职工奖励及福利基金 Staff and workers’ bonus and we lfare fund 一年内到期的长期负债 Long-term liabili