财务类中英文对照

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1、中英对照表财务1流动资产：CURRENTASSETS2现金Cashonhand13银行存款Cashinbank24有价证券Marketablesecurities45应收票据Notesreceivable56应收账款Accountsreceivable67减：坏账准备Less:provisionforbaddebts78预付货款Advancestosuppliers89其他应收款Otherreceivables1010待摊费用Prepaidexpense1111存货Inventories1212减：存货变现损失准备Les

2、s:Provisionforlossonrealizationof13inventories1314一年内到期的长期投资Long-terminvestmentsmaturingwithinoneyear1515其他流动资产Othercurrentassets1616流动资产合计Totalcurrentassets1717长期投资：LONG-TERMINVESTMENTS:18长期投资Long-terminvestments1819一年以上的应收款项Receivablescollectibleafteroneyear202

3、0固定资产：FIXEDASSETS:21固定资产原价Fixedassets-cost2122减：累计折旧Less:Accumulateddepreciation2223固定资产净值Fixedassets-netvalue2324固定资产清理Disposaloffixedassets2725在建工程：CONSTRUCTIONINPROGRESS:26在建工程Constructioninprogress2827无形资产：INTANGIBLEASSETS:28场地使用权Landoccupancyright2929工业产权及专有

4、技术Industrypropertyrightsandproprietary30technology3031其他无形资产Otherintangibleassets3132无形资产合计Totalintangibleassets3233其他资产：OTHERASSETS:34开办费Organizationexpense3335筹建期间汇兑损失Exchangelossduringstartupperiod3436递延投资损失Deferredlossoninvestments3537递延税款借项Deferredtaxcharges

5、3638其他递延支出Otherdeferredexpense3739待转销汇兑损失Unamortizedexchangeloss3840其他资产合计Totalotherassets4041资产总计TOTALASSETS4142负债及所有者权益43LIABILITIESANDOWNER’’SEQUITY44流动负债：CURRENTLIABILITIES：45短期借款Short-termloans4246应付票据Notespayable4347应付账款Accountspayable4448应付工资Accruedpayroll

6、4549应交税金Taxespayable4650应付股利Dividendspayable4751预收货款Advancesfromcustomers4852其他应付款Otherpayables5053预提费用Accruedexpense5154职工奖励及福利基金Staffandworkers’’bonusandwelfarefund5255一年内到期的长期负债Long-termliabilitiesduewithinoneyear5356其他流动负债Othercurrentliabilities5457流动负债合计Tota

7、lcurrentliabilities5558长期负债：LONG-TERMLIABILITIES：59长期借款Long-termloans5660应付公司债Debenturespayable5761应付公司债溢价(折价)Premium(discount)ondebenturespayable5862一年以上的应付款项Payablesdueafteroneyear5963长期负债合计Totallong-termliabilities6064其他负债：OTHERLIABILITIES：65筹建期间汇兑收益Exchangega

8、induringstart-upperiod6166递延投资收益Deferredgainoninvestments6267递延税款贷项Deferredtaxcredits6368其他递延贷项Otherdeferredcredits6469待转销汇兑收益Unamortizedexchangegain6570其他负债合计