会计科目中英对照表

1、资产流动资产Currentassets货币资金Cashatbankandonhand交易性金融资产Financialassetsheldfortrading应收票据Notesreceivable应收账款Accountsreceivable预付款项Advancestosuppliers应收利息Interestreceivable应收股利Dividendsreceivable其他应收款Otherreceivables存货InventoriesAssets年内至ij期的非流动Currentportionofnon-currentassets资产其他流动资产流动资产合计非流动资产可供出售金融资产持有至

2、到期投资长期应收款长期股权投资投资性房地产固定资产在建工程OthercurrentassetsTotalcurrentassetsNon-currentassetsAvailable-for-salefinancialassetsHeld-to-maturityinvestmentsLong-termreceivablesLong-termequityinvestmentsInvestmentpropertiesFixedassetsConstructioninprogress工程物资Constructionmaterials固定资产清理生产性生物资产油气资产无形资产开发支出商誉长期待摊费用递

3、延所得税资产其他非流动资产非流动资产合计资产总计FixedassetspendingfordisposalBearerbiologicalassetsOilandgasassetsIntangibleassetsDevelopmentcostsGoodwillLong-termprepaidexpensesDeferredtaxassetsOthernon-currentassetsTotalnon-currentassetsTotalassets负债及所有者权益流动负债短期借款交易性金融负债应付票据应付账款预收款项应付职工薪酬应交税费应付利息应付股利Liabilitiesandowners&

4、#39;equityCurrentliabilitiesShort-termborrowingsFinancialliabilitiesheldfortradingNotespayableAccountspayableAdvancesfromcustomersEmployeebenefitspayableTaxespayableInterestpayableDividendspayable其他应收款Otherpayables一年内到期的非流动负债其他流动负债流动负债合计非流动负债长期借款应付债券长期应付款专项应付款预计负债递延所得税负债其他非流动负债Currentportionofnon-cu

5、rrentliabilitiesOthernon-currentliabilitiesTotalcurrentliabilitiesNon-currentliabilitiesLong-termborrowingsDebenturespayableLong-termpayablePayablesforspecificprojectsProvisionsDeferredtaxliabilitiesOthernon-currentliabilities非流动负债合计少数股东权益所有者权益合计Totalowners'equityTotalnon-currentliabilities负债合计Totalliabilities所有者权益Ownersequity实收资本Paid-incapital资本公积Capitalsurplus盈余公积Surplusreserve未分配利润UndistributedprofitsDifferenceontranslationofforeign外币报表折算差额currencyfinancialstatements归属于母公司所有者Totalequityattributabletoeq