财务报表格词汇-中英对照.docVIP

财务报表格词汇-中英比较 财务报表格词汇-中英比较 PAGE / NUMPAGES 财务报表格词汇-中英比较 财 务 报 表 一、财务报表 I.FinancialStatements 1、归并财富欠债表 1.ConsolidatedBalanceSheet 编制单位： Nameofenterprise: 2016年 03月 31日 March31,2016 项目 Items 流动财富： Currentassets: 钱币资本 Cashandcashequivalents 结算备付金 Depositreservationforbalance 拆出资本 Lendingstobanksandotherfinancialinstitutions 以公允价值计量且其改动计入当期损益的金融财富 Financialassetsmeasuredatfairvalueandchangesofwhichincludedinc urrentprofitandloss 衍生金融财富 Derivativefinancialassets 应收单据 Notesreceivable 应收账款 Accountsreceivable 预支款项 Advancetosuppliers 应收保费 Premiumreceivable 应收分保账款 Reinsuranceaccountsreceivable 应收分保合同准备金 Receivablereserveforreinsurancecontract 应收利息 Interestreceivable 应收股利 Dividendreceivable 其余应收款 Otherreceivables 买入返售金融财富 Redemptorymonetarycapitalforsale  示 例 单位：元 Unit:Yuan 期末余额 期初余额 Closingbalance Beginningbalance 520,490,528.37 544,836,841.61 51,864,545.77 49,463,870.75 238,532,267.65 253,392,705.55 129,617,077.86 54,697,420.25 46,680,620.62 27,018,836.80 存货 Inventory 区分为拥有待售的财富 Classifiedasassetsheldforsale 一年内到期的非流动财富 Non-currentassetsmaturedwithinoneyear 其余流动财富 Othercurrentassets 流动财富共计 Totalcurrentassets 非流动财富： Non-currentassets: 发放贷款及垫款 Makeloansandadvances 可供销售金融财富 Available-for-salefinancialassets 拥有至到期投资 Held-to-maturityinvestment 长久应收款 Long-termreceivables 长久股权投资 Long-termequityinvestment 投资性房地产 Investmentrealestate 固定财富 Fixedassets 在建工程 Constructioninprogress 工程物质 Engineermaterial 固定财富清理 Disposaloffixedassets 生产性生物财富 Productivebiologicalassets 油气财富 Oilandgasassets 无形财富 Intangibleassets 开发支出 Developmentexpenditure 商誉 Goodwill 长久待摊花费 Long-termdeferredexpenses 递延所得税财富 Deferredincometaxassets 其余非流动财富 Othernon-currentassets 非流动财富共计 Totalnon-currentassets 财富总计 Totalassets  254,943,973.00 149,509,500.29 3,300,577.80 5,562,663.42 1,245,429,591.07 1,084,481,838.67 128,324,600.00 177,274,600.00 226,486,890.66 217,239,415.19 2,432,789.00 2,508,131.78 114,318,486.42 117,356,047.96 5,983,161.56 5,983,161.56 32,619,234.56 34,194,135.34 541,598,069.40 541,598,069.40 4,063,882.5