财务词汇,英语翻译.docVIP

资产负债表 Balance Sheet 年初数 Year Beginning 年末数 Year Ending 流动资产 Current Assets 货币资金 Monetary capital 短期投资Short-term investment 应收票据 Notes receivable 应收帐款 Accounts receivable 减：坏帐准备 Minus: Bad Debt Preparation 应收帐款净额 Net Value of Accounts Receivable 预付账款 Advance Payment 应收补贴款 Subsidy receivable 其他应收款 Other Accounts Receivable 存货Inventory 其中：原材料 Including: raw materials 库存商品及商品 Storage products and products 待摊费用 Expenses to be amortized 待处理流动资产净损失 Net Loss of Fixed Assets to be handled 一年内到期的长期债券投资 Long-term Bonds Investment Due in 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 固定资产 Fixed Assets 固定资产原价 Original Value of Fixed Assets 减：累计折旧 Minus: Total Depreciation 固定资产净值 Net Value of Fixed Assets 固定资产清理 Liquidation of Fixed Assets 在建工程 project under construction 待处理固定资产净损失 Net Loss of Fixed Assets to be handled 固定资产合计 Total Fixed Assets 无形及递延资产 Intangible Assets and Deferred Assets 无形资产 Intangible Assets 递延资产 Deferred Assets 无形资产及递延资产合计 Total Intangible Assets and Deferred Assets 其他长期资产 Other long-term assets 递延税项 Deferred Taxes 递延税款借项 Borrowings of Deferred Tax 资产总计 Total Assets 流动负债 Current Liabilities 短期借款 Short-term Borrowings 其中：银行存款 Including: Bank deposits 应付票据 Notes payable 应付帐款 Accounts Payable 预收帐款 Advance Receivable 其他应付款 Other Accounts Payable 应付工资 Salary Payable 应付福利费 Welfare Fees Payable 应付税款 Tax Payable 应付利润 Profit Payable 一年内到期的长期负债 Long-term Liabilities Due in One Year 其他流动负债 Other Current Liabilities 流动负债合计 Total Current Liabilities 长期负债Long-term Liabilities 长期借款 Long-term Borrowings 应付债券 Bonds Payable 长期应付款 Long-term Accounts Payable 其他长期应付款 Other Long-term Accounts Payable 其他长期负债 Other Long-term Liabilities 住房周转金 Residence House Turnover Capital 长期负债合计 Total Long-term Liabilities 递延税项 Deferred Taxes 递延税项贷款 Deferred Tax Borrowings 负债合计 Total Liabilities 所有者权益 Owner’s Equity 实收资本 Paid-up Capital 其中：法人资本 Including: Company’s Capital 资本公积 Capital surplus 盈余公积 Surplus reserve 其中：公益金 Including: welfare reserve 未分配