英文会计科目的.doc

中英文资产负债表资 ? 产 ? ? ? ? ? ? ? ? ? ? ? ASSETS流动资产： ? ? ? ? ? ? CURRENT ASSETS：现 ? 金 ? ? ? ? ? ? Cash on hand银行存款 ? ? ? ? ? ? Cash in bank有价证券 ? ? ? ? ? ? Marketable securities应收票据 ? ? ? ? ? ? Notes receivable 应收账款 ? ? ? ? ? ? Accounts receivable? 减：坏账准备 ? ? ? ? Less：Provision for bad debts预付帐款 ? ? ? ? ? ? Advances to suppliers其它应收款 ? ? ? ? ? Other receivables待摊费用 ? ? ? ? ? ? Deferred and prepaid expenses存 ? 货 ? ? ? ? ? ? Inventories减：存货变现损失准备 ? ? Less：Provision for loss on realization of inventories一年内到期的长期投资 ? ? Long-term investments maturing within 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 INVESTMENTS一年以上的应收款项 ? ? Receivables collectable after one year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 ? ? ? ? Disposal of fixed assets在建工程： ? ? ? ? ? ? CONSTRUCTION IN PROGRESS无形资产： ? ? ? ? ? ? INTANGIBLE ASSETS：场地使用权 ? ? ? ? ? Land occupancy right工业产权及专有技术 ? ? Industry property rights and proprietary technology其它无形资产 ? ? ? ? Other intangible assets无形资产合计 ? ? ? ? ? Total intangibles assets：其它资产： ? ? ? ? ? ? OTHER ASSETS：开 办 费 ? ? ? ? ? ? Organization expenses筹建期间汇兑损失 ? ? ? Exchange loss during start-up period递延投资损失 ? ? ? ? Deferred loss on invest递延税款借项 ? ? ? ? Deferred taxes debt其它递延支出 ? ? ? ? Other deferred expense待转销汇兑损失 ? ? ? ? Unamortized exchanges loss? 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应付账款 ? ? ? ? ? Accounts payable应付工资 ? ? ? ? ? Accrued payroll应交税金 ? ? ? ? ? Taxes payable应付股利 ? ? ? ? ? Dividends payable预收货款 ? ? ? ? ? Advances from customers其它应付款 ? ? ? ? Other payables预提费用 ? ? ? ? ? Accrued expense职工奖励及福利基金 ? Staff and workers bonus and welfare fund一年内到期的长期负债 ? Long-term liabilities due within one year其它流动负债 ? ? ? ? Other current liabilities流动负债合计 ? ? ?