会计报表项目中英文对照帖基本完成.docVIP

会计报表项目中英文对照帖（基本完毕）

Balancesheet(audited)资产负债表

Assets????????资产

Currentassets??流动资产、

Cash??货币资金

Short-terminvestment????短期投资

Notesreceivable??应收票据

Dividendsreceivable??应收股利

Interestreceivable??应收利息

Accountreceivable??应收帐款

Otherreceivable其他应收款

Advancedtosuppliers预付帐款

Subsidiesreceivable应收补贴款

Inventories??存货

Prepaidexpenses待摊费用

Long-terminvestmentsmaturingwithinoneyear一年内到期旳长期投资

Othercurrentassents其他流动资产

Totalcurrentassets流动资产合计

Long-terminvestments长期投资

Long-termequityinvestment长期股权投资

Long-termdebtinvestment??长期债权投资

Totallong-terminvestment长期投资合计

Fixedassets固定资产

Fixedassets-cost固定资产原价

Less:accumulateddepreciation????减：合计折旧?

Fixedassetsnetvalue??固定资产净值

Less:impairmentoffixedassets减：固定资产减值准备

Fixedasset-bookvalue固定资产净值

Materialsforprojects??工程物资

Constructioninprogress??在建工程

Disposaloffixedassets??固定资产清理

Totalfixedassets固定资产合计

Intangibleassetsandotherassets无形资产及其他资产

Intangibleassets无形资产

Long-termdeferredexpenses??长期待摊费用

Otherlong-termassets??其他长期资产

Totalintangibleassetsandotherassets无形资产及其他资产合计

Deferredtax：??递延税项

Deferredtaxdebit??递延税款借项

Totalassets??资产总计

Liabilitiesandowners’equity??负债及所有者权益

Currentliabilities:??流动负债

Short-termloans短期借款

Notespayable应付票据

Accountpayable??应付帐款

Advancefromcustomers??预收帐款

Accruedpayroll应付工资

Accruedemployee’swelfareexpenses??应付福利费

Dividendspayable??应付股利

Taxespayable??应交税金

Othertaxesandexpensepayable其他应交款

Otherpayable其他应付款

Accruedexpenses??预提费用

Provisions??估计负债

Long-termliabilitiesduewithinoneyear??一年内到期旳长期负债

Othercurrentliabilities??其他流动负债

Totalcurrentliabilities??流动负债合计

Long-termliabilities：长期负债

Long-termloans??长期借款

Bondspayable应付债券

Long-termaccountspayable??长期应付款

Specificaccountpayable??专项应付款

Otherlong-termliabilities??其他长期负债

Total??long-termliabilities??长期负债合计

Deferredtax:??递延税项

Deferredtaxcredits??递延税款贷项

Totalotherliabilities:负债合计

Owner’sequity:??所有者权益（股东权益）

Paid-incapital??实收资本

Less:investm