中英文翻译模板-会计.docVIP

资 产 ASSETS 流动资产： CURRENT ASSETS: 货币资金 Mone capital 短期投资 Shortterm investment 应收票据 Notes receivable 应收Receivables 应收帐款 Accounts receivable 减：坏帐准备 Less: Provision for bad debts 应收帐款净额 Accounts receivable – net value 预付帐款 Advances to suppliers 应收补贴款 Subsidies receivable 其他应收款 Other receivables 存货 Inventories 待摊费用 Deferred expenses 待处理流动资产净损失 urrent assets to be disposed – net loss 一年内到期的长期债权投资 Long-term bond investments 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 INVESTMENTS: 长期投资 Long term investments 长 期 投 资 合 计 Total long term investments 固定资产： FIXED ASSETS: 固定资产原价 Fixed assets – cost 减：累计折旧 Less: Accumulated depreciation 固定资产净值 Fixed assets – net value 固定资产清理 D of fixed assets 在建工程 Construction in progress 待处理固定资产净损失 Fixed assets to be disposed - net loss 固 定 资 产 合 计 Total fixed assets 无形资产及递延资产： INTANGIBLE ASSETS AND DEFERRED ASSETS: 无形资产 Intangible assets 递延资产 Deferred assets 无 形 及 其 他 资 产 合 计 Total intangible assets and other assets 其他长期资产： OTHER LONG-TERM ASSETS: 其他长期资产 Other long-term assets 递延税项： DEFERRED TAXES: 递延税项借款 Deferred taxesdebit 资 产 总 计 TOTAL ASSETS 负债及所有者权益 LIABILITIES AND OWNERS EQUITY 流动负债： CURRENT LIABILITIES: 短期借款 Short-term loans 应付票据 Notes payable 应付帐款 Accounts payable 预收帐款 Advances from customers 其他应付款 Other payables 应付工资 Accrued payroll 应付福利费 Accrued welfare fund 未交税金 Unpaid taxes 未付利润 Unpaid profit 其他未交款 Other non-payment Other fees payable 预提费用 Accrued expenses 一年内到期的长期负债 Long-term liabilities due within one year 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期负债： LONG-TERM LIABILITIES: 长期借款 Long-term loan 应付债券 Bond payable 长期应付款 Long-term payables 其他长期负债 Other long-term liabilities 其中：住房周转金 Including: circulating capital for housing 长期负债合计 Total long-term liabili