资产负债中英文队长.docVIP

Cash on hand / in banks 银行存活期和现金 Fixed deposits 定期存款 Securities, readily marketable 易变现证券（可变现的金融资产） Bills receivable 应收票据 Trade debtors 应收账款 Deposits prepayments 预付账款 Sundry debtors 其他应收款 Contingent liabilities of bills discounted 票据贴现 Short term assets 短期资产 Raw materials 原材料 Work in progress 半成品 Finished goods 产成品 Land buildings 土地 建筑物 Construction in progress 在建工程 Machinery / plant 机器厂房 Equipment (furniture fixtures) 设备 Motor vehicles 机动车 FIXED ASSETS 固定资产 Investments in subsidiaries 股权投资 Investments in associates 债券投资 Investments, other 其他投资 Intercompany Claims 公司间的债权 Intangible assets 无形资产 Due from Shareholders/directors 应收股东？ Other ASSETS 其他资产 Due to banks (loans, overdrafts) 银行贷款 Due to banks (TR, PL) Trade creditors 贸易债权人 Bills payable 应付票据 Long term debt - current portion长期负债- 流动部分 Income taxes payable应付所得税 Other accruals Sundry creditors 其他应付款 CURRENT LIABILITIES流动负债 Short term assets - current liabilities 短期资产 -流动负债 Inventory 存货？ WORKING CAPITAL 流动资产？ Mortgages - long term portion 抵押贷款- 长期部分 Loans - long term portion贷款 - 长期部分 MEDIUM L. T. LIABILITIES 负债合计 Due to Shareholders/Directors 股东权益 intercompany debts OTHER LIABILITIES其他负债 Other contingent liabilities其他或有负债TOTAL LIABILITIES 总负债 Minority interest 少数股东权益 Capital (fully paid up) 实收资本 Reserves 储备？未分配利润？ Revaluation reserve重估储备Pre-tax profit/(loss) 税前盈利/（亏损）？？ Brought forward结转 Less : Withdrawal for taxes 退税 Less : Withdrawals / dividend提款/股息as % of net profi t净利润为％ Transfer from/(to) reserve转拨自/（至）储备 SHAREHOLDERS FUNDStaff expenses/fringe benefits 员工福利 费用 Directors remuneration董事酬金 Operating, admin. sales expenses 经营，管理。及销售费用 Subtotal小计Depreciation/Amort. on fixed assets 固定资产折旧 Provision for bad debts坏账准备 Interest paid支付利息 Non-recurrent/Unusual expenditure汇兑损失 Taxes 税 Net profit纯利 NET SALES 净销售额 COST OF GOODS SOLD销货成本 Opening inventory期初存货 Purchase for the period购买期间？ Manufacturing / direct cost制造/直接成本Depreciation折旧 Less : Closing inventory减：期末库存G