资产负债表格中英文对照.docVIP

资产负债表格中英文对照 资产负债表格中英文对照 资产负债表格中英文对照 财产欠债表 The Statement of Financial Position 编制单位： Name of enterprise ： 2010 年 12月 31日 December 31, 2010 Unit: yuan 单位：元 期末余额 年初余额 期末余额 年初余额 Ending Beginnin Ending Beginnin 财产 Assets balance g balance 欠债和全部者权益 Liabilities and Owners Equity balance g balance 流动财产： Curent Assets 流动欠债： Current Liabilities 钱币资本 cash and cash equivalents 短期借钱 short-term borrowings 交易性金融财产 tradeable financial assets 交易性金融欠债 tradable financial liabilities 应收单据 notes receivable 对付单据 notes payable 应收账款 accounts receivable 对付账款 accounts payable 减：坏账准备 Less ： Provision for bad debts 预收款项 advance receipts 预支账款 prepayments 对付员工薪酬 accrued payroll 应收利息 interest receivable 应交税费 accrued tax 应收股利 dividend receivables 对付利息 accrued interest payable 其余应收款 other receivables 对付股利 dividend payable 存货 inventories 其余对付款 other payables 此中：原资料 Of which: raw materials 一年内到期的非流动欠债current liailities falling due within one year 库存成品及商品 Inventory of finished products and goods 其余流动欠债 other current liabilities 低值易耗品 Consumables 流动欠债共计 Total of current liabilities 一年内到期的非流动财产curent assets falling due within one year 其余流动财产 other current assets 流动财产共计 Total of current assets 非流动欠债： Non-current Liabilities 非流动财产： Non-current Assets 长久借钱 long-term loan 可供销售金融财产 available-for-sale financial assets 对付债券 bonds payable 拥有志到期投资 held-for-maturity investement 长久对付款 long-term accounts payable 长久应收款 long-term account receivable 专项对付款 accounts payable for specialised terms 长久股权投资 long-term equity investemtns 估计欠债 provision for liabilities 投资性房地产 investment property 递延所得税欠债 deferred income tax liabilities 固定财产原值 Fixed assets-cost 其余非流动欠债 other non-current liabilities 减：累计折旧 Less ： Accumulated depreciationcost 非流动欠债共计 Total of non-current liabilities 减：固定财产减值准备Less: Provision for impairment of fixed assets 欠债共计 Total of liabilities 固定财产净值 Fixed assets-net value 在建工程 long-term contract 全部者权益： Owners equity 工程物质 material held for construction of fixed asse