財務(wù)報表英漢對照

資產(chǎn)

Asset

負債及所有者權(quán)益

Liabilities and owner’s equity

流動資產(chǎn)

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(yīng)付票據(jù)

Bill Payable

應(yīng)收票據(jù)

Bill Receivable

應(yīng)付帳款

Accounts Payable

應(yīng)收股利

Dividend Receivable

預(yù)收帳款

Accounts Payable in advance

應(yīng)收利息

Interest Receivable

應(yīng)付工資

Wages Payable

應(yīng)收帳款

Accounts Receivable

應(yīng)付福利費

Welfare Payable

其他應(yīng)收款

Other Accounts Receivable

應(yīng)付股利

Dividend Payable

預(yù)付帳款

Prepaid Accounts

未交稅金

Unpaid Taxes

應(yīng)收補貼款

Subsidy Receivable

其他未交款

Other Unpaid Accounts

存貨

Inventories

其他應(yīng)付款

Other Accounts Payable

待攤費用

Amortization Costs

預(yù)提費用

Withholding Costs

其他流動資產(chǎn)

Other Current Assets

預(yù)計負債

Projected Liabilities

流動資產(chǎn)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(quán)投資

Long-term Equity Investment

流動負債合計

Total Current Liabilities

長期債權(quán)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(chǎn)

Fixed Assets

應(yīng)付債券

Bond Payable

固定資產(chǎn)原價

The original price fixed assets

長期應(yīng)付款

Long-term Accounts Payable

累計折舊

Accumulated depreciation

專項應(yīng)付款

Special Accounts Payable

固定資產(chǎn)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