资产负债表英语词汇.doc

资产负债表英语词汇项目资 产ASSETS流动资产 CURRENT ASSETS现 金 Cash on hand银行存款 Cash in bank有价证券 Marketable securities应收票据 Notes receivable应收账款 Accounts receivable减：坏账准备 Less：Provision for bad debts预付帐款 Advances to suppliers其他应收款 Other receivables待摊费用 Deferred and prepaid expenses存 货 Inventories减：存货变现损失准备 Less：Provision for loss on realization of inventories一年内到期的长期投资 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一年以上的应收款项 Receivables collectable after one year固定资产 FIXED ASSETS固定资产原价 Fixed assets-cost减：累计折旧 Less：Accumulated depreciation固定资产净值 Fixed assets-net value固定资产清理 Disposal of fixed assets在建工程 Construction in progress无形资产 INTANGIBLE ASSETS场地使用权 Land occupancy right工业产权及专有技术 Industary property rights and proprietary technology其它无形资产 Other intangible assets无形资产合计 Total intangible assets：其它资产 OTHER ASSETS开 办 费 Organization expenses筹建期间汇兑损失 Exchange loss during start-up period递延投资损失 Deferred loss on investm递延税款借项 Deferred taxes debi其它递延支出 Other deferred expense待转销汇兑损失 Unamortized exchangs loss负债及所有者权益 LIABILITIES AND OWNERS 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应付工资 Accrued payroll应交税金 Taxes payable应付股利 Dividends payable预收货款 Advances from customers其它应付款 Other payables预提费用 Accrued expense职工奖励及福利基金 Staff and workers bonus and welfare fund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应付公司债 Dividends payable应付公司债溢价（折价） Premium(discount)on debentures payable一年以上的应付款项 Payables due after one year长期负债合计 Total long-term liabilities其他负债 OTHER LIABILITIES筹建期间汇兑收益 Exchange gain during start-up period递延投资收益 Deferred gain on investments递延税款贷项 Deferred tax credits其他递延贷项 Other deferred credits待转销汇兑收益 Unamortized exchange gain其他负债合计 Total other liabilities负债合计 Total liabilities所有者权益 OWNERS EQUITY资本总额 Registered capital (货币名称及金额currency and amount_)实收资本 Paid-in capital (非人民币资本期末金额amount of non-RMB currency at end of period_)其中： 中方投资 Chinese investments(非人民币资本期末金额amount of non-RMB currency at end of period_) 外方投资 Foreign investments(非人民币资本期末金额amount of non-RMB currency at end of period_)减：已归还投资 Less：Investments returned资本公积 Capital surplus储备基金 Reserve fund企业发展基金 Enterprise expansion fund利润归还投资 Profit capitalised on return of investments本年