剖析财务词汇.docVIP

其它资产other assets 递延资产 deferred assets 债券发行成本 deferred bond issuance costs 长期预付租金 long-term prepaid rent 长期预付保险费 long-term prepaid insurance 递延所得税资产 deferred income tax assets 预付退休金 prepaid pension cost 其它递延资产 other deferred assets 闲置资产 idle assets 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 长期应收票据 long-term notes receivable 长期应收帐款 long-term accounts receivable 催收帐款 overdue receivables 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties 其它长期应收款项 other long-term receivables 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 出租资产 -重估增值 assets leased to others - incremental value from revaluation 累积折旧 -出租资产 accumulated depreciation - assets leased to others 存出保证金 refundable deposit 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions 保留盈余(或累积亏损) retained earnings (accumulated deficit) 法定盈余公积 legal reserve 特别盈余公积 special reserve 意外损失准备 contingency reserve 改良扩充准备 improvement and expansion reserve 偿债准备 special reserve for redemption of liabilities 其它特别盈余公积 other special reserve 未分配盈余(或累积亏损) retained earnings-inappropriate (or accumulated deficit) 累积盈亏 accumulated profit or loss 前期损益调整 prior period adjustments 本期损益 net income or loss for current period 杂项资产 miscellaneous assets 受限制存款 certificate of deposit - restricted 杂项资产 -其它 miscellaneous assets - other 负债 liabilities ~ 流动负债 current liabilities 短期借款 short-term borrowings(debt) 银行透支 bank overdraft 银行借款 bank loan 短期借款 -业主 short-term borrowings - owners 短期借款 -员工 short-term borrowings - employees 短期借款 -关系人 short-term borrowings- related parties 短期借款 -其它 short-term borrowings - other 应付短期票券 short-term notes and bills payable 应付商业本票 commercial paper payable 银行承兑汇票 bank acceptance 其它应付短期票券 other short-term notes and bills payable 应付短期票券折价 discount on short-term notes and bills payable 应付票据 notes payable 应付票据 notes payable 应付票据 -关系人 notes payable - relate