财务英语学习.docVIP

. . 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 TOTAL CURRENT LIABILITIES 非流动负债： NON-CURRENT LIABILITIES 长期借款 Long-term borrowings 应付债券 Debt securities issued 长期应付款 Long-term payables 专项应付款 Specific item payable 预计负债 Provisions for liabilities 递延所得税负债 Deferred income tax liabiliti