财务术语解释.doc

TABLE OF CONTENTS 目 录 Preface 前言………………………………………………………………………………… vii Major Changes first Edition 与第一版的主要变动………………………………………… ix PROFORMA BALANCE SHEET 示范性资产表…………………………………………… 1 ASSETS 资产………………………………………………………………………………… 3 Current Assets 流动资产…………………………………………………………………… 3 Cash on hand 库存现金…………………………………………………………………… 3 Cash in Banks 银行存款…………………………………………………………………… 3 Fixed Deposits at Bank 银行定期存款………………………………… ………………… 3 Trade Accounts Receivable 应收帐款…………………………………………………… 3 Inventories 存货…………………………………………………… ……………………… 4 Prepayments 预付款………………………………………………………………………… 5 Other Current Assets 其它流动资产…………………………………… ……………………5 Investments 投资…………………………………………………………………………… 6 Fixed Assets 固定资产……………………………………………………………………… 6 Deferred Expenses 递延费用…………………………………………………………………9 SHARE CAPITAL,RESERVESLIABILITIES股本，储备和负债………………………… 9 Current Liabilities 流动负债……………………………………………………………… 9 Bank Ovrdraft 银行透支…………………………………………………………………… 9 Long Term Liability Matured Currently 一年以内到期的长期负债……………………… 9 Trade Accounts Payable 应付帐款………………………………………………………… 10 Accruals 应计预提费用…………………………………………………………………… 10 Provisions 临时备付费用………………………………………………………………… 11 Short Term Loans 短期借款……………………………………………………………… 11 Proposed Dividend 拟分股利……………………………………………………………… 12 Other Current Liabilities 其它流动负债…………………………………………………… 12 Deferred Liabilities 递延负债……………………………………………………………… 12 Long Team Loans 长期借款………………………………………………………………… 12 SHARE CAPITAL 股本……………………………………………………………………… 12 Paid-up Capital 实收股本…………………………………………………………………… 13 REVENUE RESERVES 收益储备…………………………………………………………… 13 Unappropriated Profits. 未分配利润………………………………………………………… 13 1 TABLE OF CONTENTS（Cont’d）目 录(续) CAPITAL RESERVES 资本储备………………………………………………………………13 Share Premium Resreve 资本盈余储备…………………………………………………… 13 Asset Revaluation Reserve 资产重估储备………………………………………………… 13 Other Reserve 其它储备…………………………………………………………………… 13 PROFORMA PROFITLOSS STATEMENT 损益表样本………………………………… 14 客房部损益表样本………………………………