会计科目中英文对照.doc

完整英文版资产负债表、利润表及现金流量表 来源： 冯硕的日志 资产负债表 Balance Sheet 项 目??? ITEM 货币资金? Cash 短期投资? Short term investments 应收票据? Notes receivable 应收股利? Dividend receivable 应收利息? Interest receivable 应收帐款? Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货? Inventories 其中：原材料 Including:Raw materials 产成品(库存商品) Finished goods 待摊费用? Prepaid and deferred expenses 待处理流动资产净损失? Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 其他流动资产? Other current assets 流动资产合计? Total current assets 长期投资： Long-term investment： 其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计? Total long-term investment 固定资产原价 Fixed assets-cost 减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备? Less:Impairment of fixed assets 固定资产净额? Net value of fixed assets 固定资产清理? Disposal of fixed assets 工程物资? Project material 在建工程? Construction in Progress 待处理固定资产净损失? Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产? Intangible assets 其中:土地使用权? Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理? Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets 其中:特准储备物资???? Among it:Specially approved reserving materials 无形及其他资产合计? Total intangible assets and other assets 递延税款借项 Deferred assets debits 资 产 总 计? Total Assets ? 资产负债表(续表) Balance Sheet 项 目??? ITEM 短期借款? Short-term loans 应付票款? Notes payable 应付帐款? Accounts payab1e 预收帐款? Advances from customers 应付工资? Accrued payro1l 应付福利费 Welfare payable 应付利润(股利)?? Profits payab1e 应交税金? Taxes payable 其他应交款 Other payable to government 其他应付款 Other creditors 预提费用? Provision for expenses 预计负债? Accrued liabilities 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 cu