资产负债表英语词汇.docVIP

资产负债表英语词汇 项　　目 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 Less：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??? 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 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 assets-cost 减：累计折旧 Less：Accumulated depreciation 固定资产净值 Fixed assets-net value 固定资产清理 Disposal of fixed assets 在建工程 Construction in progress 无形资产 INTANGIBLE ASSETS 场地使用权 Land occupancy right 工业产权及专有技术 Industary property rights and proprietary technology 其它无形资产 Other intangible assets 无形资产合计 Total intangible assets： 其它资产 OTHER ASSETS 开 办 费 Organization expenses 筹建期间汇兑损失 Exchange loss during start-up period 递延投资损失 Deferred loss 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 exchangs loss 负债及所有者权益 LIABILITIES AND OWNERS 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 workers 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 liabilit