会计报表项目中英文对照帖(基本完文成).docVIP

会计报表项目中英文对照帖（基本完成） Balance sheet(audited) 资产负债表Assets????????资产Current assets?? 流动资产、Cash??货币资金Short-term investment????短期投资Notes receivable??应收票据Dividends receivable??应收股利Interest receivable??应收利息Account receivable??应收帐款Other receivable 其他应收款Advanced to suppliers 预付帐款Subsidies receivable 应收补贴款Inventories?? 存货Prepaid expenses 待摊费用Long-term investments maturing within one year 一年内到期的长期投资Other current assents 其他流动资产Total current assets 流动资产合计Long-term investments 长期投资Long-term equity investment 长期股权投资Long-term debt investment?? 长期债权投资Total long-term investment 长期投资合计Fixed assets 固定资产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Fixed asset-book value 固定资产净值Materials for projects??工程物资Construction in progress??在建工程Disposal of fixed assets??固定资产清理 Total fixed assets 固定资产合计Intangible assets and other assets 无形资产及其他资产Intangible assets 无形资产Long-term deferred expenses??长期待摊费用Other long-term assets??其他长期资产Total intangible assets and other assets 无形资产及其他资产合计Deferred tax：??递延税项Deferred tax debit??递延税款借项Total assets??资产总计Liabilities and owners’ equity?? 负债及所有者权益Current liabilities :??流动负债Short-term loans 短期借款Notes payable 应付票据Account payable??应付帐款Advance from customers??预收帐款Accrued payroll 应付工资Accrued employee’s welfare expenses??应付福利费Dividends payable??应付股利Taxes payable??应交税金Other taxes and expense payable 其他应交款Other payable 其他应付款Accrued expenses??预提费用Provisions??预计负债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Long-term liabilities： 长期负债Long-term loans??长期借款Bonds payable 应付债券Long-term accounts payable??长期应付款Specific account payable??专项应付款Other long-term liabilities??其他长期负债Total??long-term liabilities?? 长期负债合计Deferred tax:??递延税项Deferred tax credits??递延税款贷项Total other liabilities : 负债合计Owner’s equity:??所有者权益（股东权益）Paid-in capital??实收资本Less :invest