财务词汇中英文.pdfVIP

Sheet1 BALANCE SHEET 流动资产： CURRENT ASSETS 现金 Cash on hand 银行存款 Cash in bank 有价证券 Marketable securities 应收票据 Notes receivable 应收帐款 Accounts receivable 减：坏帐准备 less:Provision for baddebts 预付货款 Advance to suppliers 其他应收款 Other receivables 待摊费用 Deferred and prepaid expenses 存货 Inventories 减 :存货变现损失准备 Less:Provision for loss on realization of inventory 一年内到期的长期投资 Long-term investment maturing within one year 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 长期投资 Long-term investment 一年以上的应收款项 Receivables collectable after one year 长期投资合计 TOTAL LONG-TERM INVESTMENT 固定资产： FIXED ASSETS Page 1 Sheet1 固定资产原价 Fixed assets-cost 减：累计折旧 less:Accumulated depreciation 固定资产净值 Fixed assets-net value 固定资产清理 Disposal of fixed assets 固定资产合计 TOTAL FIXED ASSETS 在建工程 CONSTRUCTION IN PROGRESS 在建工程 Construction in progress 无形资产 INTANGIBLE ASSETS 场地使用权 Land occupancy 工业产权及专利技术 Proprietary technology and patents 其他无形资产 Other intangible assets 无形资产合计 TOTAL INTANGIBLE ASSETS 其他资产 : OTHER ASSETS 开办费 Opganization expenses 筹建期间汇兑损失 Exchange loss during start-up period 递延投资损失 Deferred less on investment 递延税款借项 Deferred taxs debit 其他递延支出 Other deferred expenses 待转销汇兑损失 Unamortizad exchange loesses Page 2 Sheet1 其他资产合计 TOTAL OTHER ASSETS 资产总计 TOTAL ASSETS 附注:NOTES 1.委托加工材料 Cutomers materials to be processed 2. 受托代销产品 Consigment-in 3.代管商品物资 Good held for others 4. 由企业负责的应收票据 Notes receivable discounted with recourse Notes receivable discounte