英文财务报告.docVIP

英文财务报告 篇一：中英文财务报表 新会计准则下的英文版的会计报表 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 Cash and Cash Equivalents 短期投资 Short-term 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Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year 减：短期投资跌价准备 Deduct: Falling Price Reserve for Short-term Investment 短期投资净额 Net Value of Short-term Investment 应收票据 Notes Receivable 应收股利 Dividends Receivable 应收利息 Interest Receivable 应收账款 Accounts Receivable 减：应收账款坏账准备 Deduct: Bad Debt Reserve for Accounts Receivable 应收账款净额 Net Value of Accounts Receivable 其他应收款 Other Receivable 减：其他应收款坏账准备 Deduct: Bad Debt Reserve for Other Receivable 其他应收款净额 Net Value of Other Receivable 预付账款 Prepayment 应收补贴款 Subsidy Receivable 存货 Inventory 减：存货跌价准备 Deduct: Inventory Falling Price Reserve 存货净额 Net Value of Inventory 已完工尚未结算款 Amount Due from Customer for Contract Work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term Investment on Bonds Due within One Year 一年内到期的应收融资租赁款 Financial Lease Receivable Due 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 Investment 长期股权投资 Long-term Investment on Stocks 委托贷款 Entrusted Loan 长期债权投资 Long-term Investment on Bonds 长期投资合计 Total Long-term Investment 减：长期股权投资减值准备 Deduct: Depreciation Reserve for Long-term Investment on Stocks 减：长期债权投资减值准备 Deduct: Depreciation Reserve for Long-term Investment on Bonds 减：委托贷款减值准备 Deduct: Depreciation Reserve for Entrusted Loan 长期投资净额 Net Value of Long-term Investment 其中：合并价差 Include: Cost-Book Value Differentials 固定资产 Fixed Assets 固定资产原值Original Value of Fixed Asset 减：累计折旧 Deduct: Accumulated Depreciation 固定资产净值 Net Value of Fixed Assets 减：固定资产减值准备 Deduct: Depreciation Reserve for Fixed Assets 固定资产净额 Net Value of Fixed Assets 工程物资 Pro