企业财务报表中英文对照表.docVIP

企业财务报表中英文对照表 一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less：Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less：Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 减：应收账款坏账准备Less：Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less：Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less：Provision for Inventory 存货净额Net bal of Inventor y 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables 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 equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减：长期股权投资减值准备Less：Impairment for long-term equity investment 减：长期债权投资减值准备Less：Impairment for long-term debt investment 减：委托贷款减值准备Less：Provision for entrusted loan receivable 长期投资净额Net bal of long-term investment 其中：合并价差Include：Goodwill(Negative goodwill) 固定资产Fixed assets 固定资产原值Cost 减：累计折旧Less：Accumulated Depreciation 固定资产净值Net bal 减：固定资产减值准备Less：Impairment for fixed assets 固定资产净额NBV of fixed assets 工程物资Material holds for construction of fixed assets 在建工程Construction in progress 减：在建工程减值准备Less：Impairment for construction in progress 在建工程净额Net bal of construction in progress 固定资产清理Fixed assets to be disposed of 固定资产合计Total fixed assets 无形资产及其他资产Other assetsIntangible assets 无形资产Intangible assets 减：无形资产减值