中英文财务报表词语对照表.pdfVIP

博观而约取，厚积而薄发。——苏轼

中英文财务报表词语对照表

一、企业财务会计报表封面FINANCIALREPORTCOVER

报表所属期间之期末时刻点PeriodEnded

所属月份ReportingPeriod

报出日期SubmitDate

记账本位币币种LocalReportingCurrency

审核人Verifier

填表人Preparer

二、资产负债表BalanceSheet

资产Assets

流淌资产CurrentAssets

货币资金BankandCash

短期投资CurrentInvestment

一年内到期托付贷款Entrustedloanreceivableduewithinoney

ear

减：一年内到期托付贷款减值预备Less:ImpairmentforEntruste

dloanreceivableduewithinoneyear

减：短期投资跌价预备Less:Impairmentforcurrentinvestment

短期投资净额Netbalofcurrentinvestment

应收票据Notesreceivable

应收股利Dividendreceivable

应收利息Interestreceivable

应收账款Accountreceivable

减：应收账款坏账预备Less:BaddebtprovisionforAccountrec

eivable

应收账款净额NetbalofAccountreceivable

其他应收款Otherreceivable

减：其他应收款坏账预备Less:BaddebtprovisionforOtherrec

eivable

博观而约取，厚积而薄发。——苏轼

其他应收款净额NetbalofOtherreceivable

预付账款Prepayment

应收补贴款Subsidyreceivable

存货Inventory

减：存货跌价预备Less:ProvisionforInventory

存货净额NetbalofInventory

已完工尚未结算款Amountduefromcustomerforcontractwork

待摊费用DeferredExpense

一年内到期的长期债权投资Long-termdebtinvestmentduewithi

noneyear

一年内到期的应收融资租赁款Financeleasereceiv