财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)讲义.doc

资产负债表 Balance Sheet 编制单位: ______年______月________日 单位: 元 Prepared by: Month:_______Date:_______Year Monetary unit:_______ 资产 Assets 行次 Line No. 年初数 Beg. balance 期末数 End. balance 负债和所有者权益(或股东权益) Liabilities Owners’ (Stockholders’) equity 行次 Line No. 年初数 Beg. balance 期末数 End. balance 流动资产: Current assets 流动负债 Current liabilities 货币资金 Monetary funds 短期借款 Short-term loans 短期投资 Short-term investment 应付票据 Notes payable 应收票据 Notes receivable 应付账款 Accounts payable 应收股利 Dividend receivable 预收账款 Advances from customers 应收利息 Interest receivable 应付工资 Accrued payroll 应收账款 Accounts receivable 应付福利费 Welfare expenses payable 其他应收款 Other receivable 应付股利 Dividend payable 预付账款 Advances to suppliers 应交税金 Taxes payable 应收补贴款 Subsidies receivable 其他应交款 Other payables 存货 Inventories 其他应付款 Other amounts payable 待摊费用 Prepaid expenses 预提费用 Accrued expenses 一年内到期的长期债权投资 Long-term debt investment due within a year 预计负债 Estimated liabilities 其他流动资产 Other current assets 一年内到期的长期负债 Long-term liabilities due within a year 流动资产合计 Sub-total of current assets 其他流动负债 Other current liabilities 长期投资: Long-term investments: 长期股权投资 Long-term equity investment 流动负债合计 Sub-total of current liabilities 长期债权投资 Long-term debt investment 长期负债： Long-term liabilities 长期投资合计 Sub-total of long term investment 长期借款 Long-term borrowings 固定资产: Fixed assets: 应付债券 Bonds payable 固定资产原价 Fixed assets-cost 长期应付款 Long-term payables 减: 累计折旧 Less: Accumulated depreciation 专项应付款 Special payables 固定资产净值 Fixed assets-NBV 其他长期负债 Other long-term liabilities 减: 固定资产减值准备 Less: Provision for impairment of fixed assets 长期负债合计 Sub-total of long-term liabilities 固定资产净额 Fixed assets-net 递延税项 Deferred taxes 工程物资 Const