资产负债表科目中英对照.docVIP

资产负债表 Balance Sheet 　　项 目 ITEM 　　货币资金 Cash 　　短期投资 Short term investments 　　应收票据 Notes receivable 　　应收股利 Dividend receivable 　　应收利息 Interest receivable 　　应收帐款 Accounts receivable 　　其他应收款 Other receivables 　　预付帐款 Accounts prepaid 　　期货保证金 Future guarantee 　　应收补贴款 Allowance receivable 　　应收出口退税 Export drawback receivable 　　存货 Inventories 　　其中：原材料 Including:Raw materials 　　产成品(库存商品) Finished goods 　　待摊费用 Prepaid and deferred expenses 　　待处理流动资产净损失 Unsettled G/L on current assets 　　一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 　　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： 　　其中:长期股权投资 Including long term equity investment 　　长期债权投资 Long term securities investment 　　*合并价差 Incorporating price difference 　　长期投资合计 Total long-term investment 　　固定资产原价 Fixed assets-cost 　　减：累计折旧 Less:Accumulated Dpreciation 　　固定资产净值 Fixed assets-net value 　　减：固定资产减值准备 Less:Impairment of fixed assets 　　固定资产净额 Net value of fixed assets 　　固定资产清理 Disposal of fixed assets 　　工程物资 Project material 　　在建工程 Construction in Progress 　　待处理固定资产净损失 Unsettled G/L on fixed assets 　　固定资产合计 Total tangible assets 　　无形资产 Intangible assets 　　其中:土地使用权 Including and use rights 　　递延资产(长期待摊费用)Deferred assets 　　其中:固定资产修理 Including:Fixed assets repair 　　固定资产改良支出 Improvement expenditure of fixed assets 　　其他长期资产 Other long term assets 　　其中:特准储备物资 Among it:Specially approved reserving materials 　　无形及其他资产合计 Total intangible assets and other assets 　　递延税款借项 Deferred assets debits 　　资 产 总 计 Total Assets 　　资产负债表(续表) Balance Sheet 　　项 目 ITEM 　　短期借款 Short-term loans 　　应付票款 Notes payable 　　应付帐款 Accounts payab1e 　　预收帐款 Advances from customers 　　应付工资 Accrued payro1l 　　应付福利费 Welfare payable 　　应付利润(股利) Profits payab1e 　　应交税金 Taxes payable 　　其他应交款 Other payable to government 　　其他应付款 Other creditors 　　预提费用 Provision for expenses 　　预计负债 Accrued liabilities 　　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 　　流动负债合计 Total current liabilitie