会计中英文对照

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1、WORD格式可编辑完整英文版资产负债表、利润表及现金流量表BalanceSheet资产负债表ITEM项目   Cash货币资金Shortterminvestments短期投资Notesreceivable应收票据 Dividendreceivable应收股利 Interestreceivable应收利息 Accountsreceivable应收帐款 Otherreceivables其他应收款Accountsprepaid预付帐款Futureguarantee期货保证金Allowancereceivable应收补贴款Exportdr

2、awbackreceivable应收出口退税Inventories存货 Including:Rawmaterials其中：原材料Finishedgoods产成品(库存商品)Prepaidanddeferredexpenses待摊费用 UnsettledG/Loncurrentassets待处理流动资产净损失 Long-termdebentureinvestmentfallingdueinayear一年内到期的长期债权投资Othercurrentassets其他流动资产 Totalcurrentassets流动资产合计 Long-t

3、erminvestment：长期投资：Includinglongtermequityinvestment其中:长期股权投资Longtermsecuritiesinvestment长期债权投资Incorporatingpricedifference*合并价差Totallong-terminvestment长期投资合计 Fixedassets-cost固定资产原价专业知识整理分享WORD格式可编辑Less:AccumulatedDepreciation减：累计折旧Fixedassets-netvalue固定资产净值Less:Impai

4、rmentoffixedassets减：固定资产减值准备 Netvalueoffixedassets固定资产净额 Disposaloffixedassets固定资产清理 Projectmaterial工程物资 ConstructioninProgress在建工程 UnsettledG/Lonfixedassets待处理固定资产净损失 Totaltangibleassets固定资产合计Intangibleassets无形资产 Includinganduserights其中:土地使用权 Deferredassets递延资产（长期待摊费

5、用）Including:Fixedassetsrepair其中:固定资产修理 Improvementexpenditureoffixedassets固定资产改良支出Otherlongtermassets其他长期资产Amongit:Speciallyapprovedreservingmaterials其中:特准储备物资    Totalintangibleassetsandotherassets无形及其他资产合计 Deferredassetsdebits递延税款借项TotalAssets资产总计 BalanceSheet资产负债表(

6、续表)ITEM项目   Short-termloans短期借款 Notespayable应付票款 Accountspayab1e应付帐款 Advancesfromcustomers预收帐款 Accruedwages应付工资 Welfarepayable应付福利费Profitspayable应付利润(股利)  专业知识整理分享WORD格式可编辑Taxespayable应交税金 Otherpayabletogovernment其他应交款Othercreditors其他应付款Provisionforexpenses预提费用 Accrue

7、dliabilities预计负债 Longtermliabilitiesduewithinoneyear一年内到期的长期负债 Othercurrentliabilities其他流动负债 Totalcurrentliabilities流动负债合计Long-termloanspayable长期借款 Bondspayable应付债券 long-termaccountspayable长期应付款Specialaccountspayable专项应付款Otherlong-termliabilities其他长期负债 Including:Speci

8、alreservefund其中:特准储备资金Totallongtermliabilities长期负债合计 Deferredtaxationcredit递延税款贷项 Totalliabilities负债合计 Minorityinterests*少数股