常用财务英语.docxVIP

常用财务英语 资产负债表 Balance Sheet 资 产 ASSETS 流动资产： Current asset 货币资金 Cash（currency fund）Bank 短期投资 Short-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interests receivable 应收账款 Accounts receivable 其他应收款 Other receivable 预付账款 Advances to suppliers 应收补贴款 Subsidies receivable 存货 Inventories 待摊费用 Prepaid expenses 一年内到期的长期债券投资 Long-term investments maturing within 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 INVESTMENTS 长期股权投资 Long-term equity investment 长期债权投资 Long-term debt investment 长期投资合计 Total long term investment 固定资产： FIXED ASSETS： 固定资产原值 Fixed assets-cost 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 Less: Impairment of fixed assets 固定资产净额 Fixed assets-book value 工程物资 Materials for projects 在建工程 Construction in progress 固定资产清理 Disposal of fixed assets 固定资产合计 Total Fixed Assets 无形资产及其它资产 INTANGIBLE ASSETS AND OTHER ASSETS: 无形资产 Intangible assets 长期待摊费用 Long-term deferred expenses 其他长期资产 Other long-term assets 无形资产及其他资产合计 Total intangible assets and other assets 递延税项 Deferred tax 递延税款借项 Deferred tax debit 资产总计 TOTAL ASSETS 负债及所有者权益（或股东权益） LIABILITIES AND OWNER`S EQUITY 流动负债： CURRENT LIABILITIES 短期借款 Short-term loans 应付票据 Notes payable 应付账款 Accounts payable 预收账款 Advances from customers 应付工资 Accrued payroll 应付福利费 Accrued Employee’s welfare expenses 应付股利 Dividends payable 未交税金 Taxes payable 其他应交款 Other taxes and expenses payable 其他应付款 Other payables 预提费用 Accrued expenses 预提负债 Provisions 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 liabilities 长期负债： LONG-TERM LIABILITIES： 长期借款 Long-term loans 应付债券 Bonds payable 长期应付款 Long-term accounts payable 专项应付款 Specific accounts payable 其他长期负债 Other long-term liabilities 长期负债合计 Total long-term liabilities 递延税项： Deferred tax 递延税款贷项 Deferred tax credit 负债合计 Total other liabilities 所有者权益：（或股东权益）