财务报表英语课件.pptVIP

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 资产 assets 流动资产 current assets 现金及约当现金 cash and cash equivalents 库存现金 cash on hand 零用金/周转金 petty cash/revolving funds 银行存款 cash in banks 在途现金 cash in transit 约当现金 cash equivalents 其它现金及 约当现金 other cash and cash equivalents 短期投资 short-term investment 短期投资 -股票 short-term investments - stock 短期投资 -短期票券 short-term investments - short-term notes and bills 短期投资 -政府债券 short-term investments - government bonds 短期投资 -受益凭证 short-term investments - beneficiary certificates 短期投资 -公司债 short-term investments - corporate bonds 短期投资 -其它 short-term investments - other 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 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 应收账款净额 Net bal of Account 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 Inventory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 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 无形资产及其他资产 Other assets Intangible assets无形资产 Intangible assets减：无形资产减值准备 Less: Impairment for intangible assets无形资产净额 Net bal of intangible assets 负债及所有者（或股东）权益 Liability Equity 流动负债 Current liability 短期借款 Short-term loans 应付票据 Notes payable 应付账款 Accounts payable 预收账款 Advance from customers 应付工资 Payroll payable 应付福利费 Welfare payable 应付股利 Dividend payable 应交税金