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ID:52880974
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时间:2020-03-31
《财务报表中英文对照[1].doc》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、财务报表中英文对照一、企业财务会计报表封面FINANCIALREPORTCOVER 报表所属期间之期末时间点PeriodEnded 所属月份ReportingPeriod 报出日期SubmitDate 记账本位币币种LocalReportingCurrency 审核人Verifier 填表人Preparer二、资产负债表BalanceSheet 资产Assets 流动资产CurrentAssets 货币资金BankandCash 短期投资CurrentInvestment 一年内到期委托贷款Entrust
2、edloanreceivableduewithinoneyear 减:一年内到期委托贷款减值准备Less:ImpairmentforEntrustedloanreceivableduewithinoneyear 减:短期投资跌价准备Less:Impairmentforcurrentinvestment 短期投资净额Netbalofcurrentinvestment 应收票据Notesreceivable 应收股利Dividendreceivable 应收利息Interestreceivable 应收账款Accou
3、ntreceivable 减:应收账款坏账准备Less:BaddebtprovisionforAccountreceivable 应收账款净额NetbalofAccountreceivable 其他应收款Otherreceivable 减:其他应收款坏账准备Less:BaddebtprovisionforOtherreceivable 其他应收款净额NetbalofOtherreceivable 预付账款Prepayment 应收补贴款Subsidyreceivable 存货Inventory 减:存货跌价准
4、备Less:ProvisionforInventory 存货净额NetbalofInventory 已完工尚未结算款Amountduefromcustomerforcontractwork 待摊费用DeferredExpense 一年内到期的长期债权投资Long-termdebtinvestmentduewithinoneyear 一年内到期的应收融资租赁款Financeleasereceivablesduewithinoneyear 其他流动资产Othercurrentassets 流动资产合计Totalcur
5、rentassets 长期投资Long-terminvestment 长期股权投资Long-termequityinvestment 委托贷款Entrustedloanreceivable 长期债权投资Long-termdebtinvestment 长期投资合计Totalforlong-terminvestment 减:长期股权投资减值准备Less:Impairmentforlong-termequityinvestment 减:长期债权投资减值准备Less:Impairmentforlong-termdebti
6、nvestment 减:委托贷款减值准备Less:Provisionforentrustedloanreceivable 长期投资净额Netbaloflong-terminvestment 其中:合并价差Include:Goodwill(Negativegoodwill) 固定资产Fixedassets 固定资产原值Cost 减:累计折旧Less:AccumulatedDepreciation 固定资产净值Netbal 减:固定资产减值准备Less:Impairmentforfixedassets 固定资产净
7、额NBVoffixedassets 工程物资Materialholdsforconstructionoffixedassets 在建工程Constructioninprogress 减:在建工程减值准备Less:Impairmentforconstructioninprogress 在建工程净额Netbalofconstructioninprogress 固定资产清理Fixedassetstobedisposedof 固定资产合计Totalfixedassets 无形资产及其他资产Otherassets&Inta
8、ngibleassets 无形资产Intangibleassets 减:无形资产减值准备Less:Impairmentforintangibleassets 无形资产净额Netbalofintangibleassets 长期待摊费用Long-termdeferrede
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