財務報表英漢對照

資產

Asset

負債及所有者權益

Liabilities and owner’s equity

流動資產

Current Assets

流動負債

Current Liabilities

貨幣資金

Currency funds

短期借款

Short-term Borrowings

短期投資

Short-term Investment

應付票據(jù)

Bill Payable

應收票據(jù)

Bill Receivable

應付帳款

Accounts Payable

應收股利

Dividend Receivable

預收帳款

Accounts Payable in advance

應收利息

Interest Receivable

應付工資

Wages Payable

應收帳款

Accounts Receivable

應付福利費

Welfare Payable

其他應收款

Other Accounts Receivable

應付股利

Dividend Payable

預付帳款

Prepaid Accounts

未交稅金

Unpaid Taxes

應收補貼款

Subsidy Receivable

其他未交款

Other Unpaid Accounts

存貨

Inventories

其他應付款

Other Accounts Payable

待攤費用

Amortization Costs

預提費用

Withholding Costs

其他流動資產

Other Current Assets

預計負債

Projected Liabilities

流動資產合計

Total Current Assets

其他流動負債

Other Current Liabilities

長期投資

Long-term Investment

長期股權投資

Long-term Equity Investment

流動負債合計

Total Current Liabilities

長期債權投資

Long-term debt Investment

長期負債

Long-term Liabilities

長期投資合計

Total Long-term Investment

長期借款

Long-term Borrowings

固定資產

Fixed Assets

應付債券

Bond Payable

固定資產原價

The original price fixed assets

長期應付款

Long-term Accounts Payable

累計折舊

Accumulated depreciation

專項應付款

Special Accounts Payable

固定資產凈值

Net fixed assets

其他長期負債

Other Long-term Liabilities

工程物資

Engineering Material

長期負債合計

Total Long-term Liabilities

在建工程

Project Under Construction

遞延稅款

Deferred Taxes