资产负债表是Balance Sheet.docVIP

================ 资产负债表是Balance Sheet损益表是income statement资 产assets流动资产： current asset现金 cash银行存款 bank deposit有价证券 security应收票据 notes receivable应收帐款 accounts receivable减：坏帐准备 allowance for bad account预付货款 prepaid cash其它应收款 other accounts recivable待摊费用 deferred expense存货 inventory减：存货变现损失准备一年内到期的长期存款 long-term deposit in one year其它流动资产 other current assets流动资产合计 total current assets长期投资: long-term investment长期投资一年以上的投资款项 investment over 1year固定资产：fixed assets固定资产原价 original price减：累计折旧 accumulated depreciation固定资产净值 net book value融资租入固定资产原值减：累计折旧 accumulated depreciation融资租入固定资产净值固定资产清理 disposal of fixed assets在建工程：在建工程 construction-in-progress无形资产：intangible assets场地使用权 leasehold工业产权及专有技术 franchises and patents其它无形资产 other intangible assets无形资产合计 total intangible assets其它资产： other assets开办费 setting-up筹建期间汇兑损失 exchange loss递延投资损失 deferred investment loss递延税款借项 debit of deferred tax其它递延支出 other deferred expense待转销汇兑损失 available-for-sale exchange loss其它资产合计 total other assets资产总计 total assets负债及所得者权益 liabilities and owners equity流动负债： current liabilities短期借款 short-term liability应付票据 notes payable应付帐款 accounts payable应付工资 salaries payable预收货款 accrued accounts应交税金 taxes payable应付股利 dividends payable应付福利费 allowance payable其他应付款 other accounts payable职工奖励及福利基金 bonus and allowance bond一年内到期的长期借款 short term accounts payable其它流动负债 other current liabilities流动负债合计 total current liabilities长期负债： long-term liabilities长期借款应付公司溢价（折价）premium/discount coporate liability中间的省略产品销售收入 sales revenue其中：出口产品销售收入 export goods sales revenue减：销售折扣与折让 less:sales allowance and discounts产品销售净额 net sales减：产品销售成本 less: cost of goods sold其中：出口产品销售成本 cost of exported goods sold产品销售税金 sales tax产品销售毛利 gross profit减：销售费用 sales expense管理费用 operating expense财务费用 finance expence其中：汇兑损失（减汇兑收益） exchange loss(less exchange gain)利息支出（减利息收入） interest expense(less interest revenue)产品销售利润 net sales加：其它业务利润 add: other income补贴收入 bo