英语会计报表术语翻译-外文翻译.docVIP

会计报表术语英译 采自某企业—— 资产负债表：balance sheet 流动资产：current assets 现金：cash on hand 银行存款：cash in bank 短期投资：marketable securities 应收票据：note receivable 应收账款：account receivable 减坏账准备：less provision for debtors 预付账款：advances to suppliers 其他应收款：other receivable 内部往来：inter-company current account 待摊费用：prepaid expenses 存货：inventories 存货跌价准备：provision for loss on realization 一年到期的长期投资：long-term investment 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 investment-stocks 长期债权投资：long-term investment - debentures 长期应收款；receivables over one year 固定资产：fixed assets 固定资产原价：fixed assets-original costs 累计折旧：accumulated depreciation 固定资产净值：net value of fixed assets 固定资产减值准备：provision for loss on realization 工程物资：construction materials 在建工程：construction in progress 固定资产清理：fixed assets at disposal 无形资产：intangible assets 无形资产减值准备：provision for loss on realization 其他长期资产：other assets 长期待摊费用：long term deferred expenses 开办费：start-up expenses 其他长期资产：other long-term assets 递延税款借项：deferred tax debit 流动负债：current liabilities 短期借款：short term loans 应付票据：notes payable 应付账款：account payable 应付工资：accrued payroll 应付福利费：statutory fringes for employee 应交税金：taxes payable 应付股利：dividends payable 预收账款：advances from customers 其他应付款：other 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 长期负债：long term liabilities 长期借款：long term loans 应付债券：bond payable 一年以上应付款项：long term payables 其他负债：other liabilities 预计负债：liabilities accrued 递延收益：deferred revenues 递延税款贷项：deferred tax credit 所有者权益：owner’s equity 实收资本：paid in capital 已归还投资：investment returned 资本公积：capital surplus 盈余公积：reserve fund 企业发展基金：enterprise expansion fund 利润归还投资：profits capitalized on return of investment 未分配利润：retained earning 损益表：income statement 产品销售收入：sales 销售折扣与折让：sales discounts and allowance 产品销售净额：net sales 产品销售税金：sales taxes 产品销售成本：cost of goods sold 产品销售毛利：gross margin 销售费用：selling expenses 管理费用：generaladministrative