中英文财务报表对照程序.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 Dividend receivable　　应收利息 Interest receivable　　应收账款 Account receivable　　减：应收账款坏账准备 Less: Bad debt provision for Account receivable　　应收账款净额 Net bal of Account receivable　　其他应收款 Other receivable　　减：其他应收款坏账准备 Less: Bad debt provision for Other receivable　　其他应收款净额 Net bal 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 Less: Provision for Inventory　　存货净额 Net bal 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 debt investment due within one year　　一年内到期的应收融资租赁款 Finance lease receivables 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 equity investment　　委托贷款 Entrusted loan receivable　　长期债权投资 Long-term debt investment　　长期投资合计 Total for long-term investment　　减：长期股权投资减值准备 Less: Impairment for long-term equity investment　　减：长期债权投资减值准备 Less: Impairment for long-term debt investment　　减：委托贷款减值准备 Less: Provision for entrusted loan receivable　　长期投资净额 Net bal of long-term investment　　其中：合并价差 Include: Goodwill (Negative goodwill)　　固定资产 Fixed assets　　固定资产原值 Cost　　减：累计折旧 Less: Accumulated Depreciation　　固定资产净值 Net bal　　减：固定资产减值准备 Less: Impairment for fixed assets　　固定资产净额 NBV of fixed assets　　工程物资 Material holds for construction of fixed assets　　在建工程 Const