提取保险合同准备金净额.docVIP

提取保险合同准备金净额 　　篇一：财务英语学习 　　财务英语 　　资产负债表 Balance Sheet 　　一、资产 ASSETS 流动资产: CURRENT ASSETS 　　货币资金 Cash and cash equivalents 　　交易性金融资产 Financial assets held for trading 　　应收票据 Notes receivable 　　应收账款 Accounts receivable 　　减：坏帐准备 Less：Provision for bad debts 　　预付款项 Advances to suppliers 　　应收利息 Interests receivable 　　应收股利 Dividends receivable 　　其他应收款 Other receivables 　　存货 Inventories 　　其中：原材料 Including：Raw materials 　　库存成品及商品 Inventory of finished goods 　　低值易耗品 Consumbles 　　一年内到期的非流动资产 Non-current assets maturing/due within one year 其他流动资产 Other current assets 　　流动资产合计 TOTAL CURRENT ASSETS 　　非流动资产：NON-CURRENT ASSETS 　　可供出售金融资产 Available-for-sale financial assets 　　持有至到期投资 Held-to-maturity investments 　　长期应收款 Long-term receivables 　　长期股权投资 long-term equity investments 　　投资性房地产 Investment real estate 　　固定资产（固定资产原价） Fixed assets（Original value of fixed assets） 减：累计折旧 Less：Accumulated depreciation 　　固定资产净值 Fixed assets-net value 　　减：固定资产减值准备 Reserve for fixed assets impairment 　　固定资产净额 Net fixed assets 　　在建工程 Construction in progress 　　工程物资 Project materials 　　固定资产清理 Disposal of fixed assets 　　生产性生物资产 Productive biological assets 　　油气资产 Oil and natural gas assets 　　无形资产 Intangible assets 　　开发支出 Development costs 　　商誉 Goodwill 　　长期待摊费用 Long-term deferred expenses 　　递延所得税资产 Deferred income tax assets 　　其他非流动资产 Other non-current assets 　　非流动资产合计 TOTAL NON-CURRENT ASSETS 　　资产总计 TOTAL ASSETS 　　二、负债 LIABILITIES 　　流动负债： CURRENT LIABILITIES 短期借款 Short-term borrowings 　　交易性金融负债 Financial assets held for liabilities 　　应付票据 Notes payable 　　应付账款 Accounts payable 　　预收款项 Payments received in advance 　　应付职工薪酬 Employee benefits payable/Staff remuneration payables 　　应交税费 Taxes and surcharges payable 　　应付利息 Interests payable 　　应付股利 Dividends payable 　　其他应付款 Other payables 　　一年内到期的非流动负债 Non-current liabilities maturing within one year 　　其他流动负债 Other current liabilities 　　流动负债合计 TOT