中英文财务报表对照讲解.docVIP

中英文财务报表对照 　 摘自《首席财务官》 2008年12月11日 　　一、企业财务会计报表封面 FINANCIAL REPORT COVER　　报表所属期间之期末时间点 Period Ended　　所属月份 Reporting Period　　报出日期 Submit Date　　记账本位币币种 Local Reporting Currency　　审核人 Verifier　　填表人 Preparer　　二、资产负债表 Balance Sheet　　资产 Assets　　流动资产 Current Assets　　货币资金 Bank and Cash　　短期投资 Current Investment　　一年内到期委托贷款 Entrusted loan receivable due within one year　　减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year　　减：短期投资跌价准备 Less: Impairment for current investment　　短期投资净额 Net bal of current investment　　应收票据 Notes receivable　　应收股利 Div