资产负债表中英文对照

 

 

中文名称	英文名称
流动资产	CURRENT ASSETS：
现金	Cash on hand
银行存款	Cash in bank
有价证券	Marketable securitiea
应收票据	Notes receivable
应收帐款	Accounts receivable
坏帐准备	Provision for bad debts
预付帐款	Advances to suppliers
其他应收款	Other receivables
待摊费用	Deferred and prepaid expenses
存货	Inventories
存货变现损失准备	Provision for loss on realization of inventory
一年内到期的长期债券投资	Long-term investments maturing within one year
其他流动资产	Other current assets
长期投资	Long-term in vestments
一年以上的应收款项	Receivables collectable after one year
固定资产：	FIXED ASSETS:
固定资产原价	Fixed assets-cost
累计折旧	Accumulated depreciation
固定资产净值	Fixed assets-net value
固定资产清理	Disposal of fixed assets
在建工程	Construction in progress
无形资产	INTANGIBLE ASSETS:
场地使用权	Land occupancy right
工业产权及专有技术	Proprietary technology and patents
其他无形资产	Other intangibles assets
其他资产：	OTHER ASSETS
开办费	Organization expenses
筹建期间汇兑损失	Exchange loss during start-up peried
递延投资损失	Deferred loss on investments
递延税款借项	Deferred taxes debit
其他递延支出	Other deferred expenses
待转销汇兑损失	Unamortized cxehange loss
流动负债	CURRENT LIABILITIES:
短期借款	Short term loans
应付票据	Notes payable
应付帐款	Accounts payable
应付工资	Accrued payroll
应交税金	Taxes payable
应付利润	Dividends payable
预收货款	Advances from customers
其他应付款	Other payables
预提费用	Accrued expenses
应付福利费	Staff and workers bonus and welfare fund
一年内到期的长期负债	Long-term liabitities due within one year
其他流动负债	Other current liabilities
长期负债	LING-TERMLIABILITIES
长期借款	Ling-term loans
应付公司债	Debentures payable
应付公司债溢价（折价）	Premium(discount)on debentures payable
一年以上的应付款项	Payables due after one year
其他负债	OTHER LIABILITES
筹建期间汇兑收益	Exchange gain during start-up period
递延投资收益	Deferred gain on investments
递延税款贷项	Deferred taxes credit
其他递延贷项	Other deferred credit
待转销汇兑收益	Unamortized exchange gain
所有者权益：	OWNERS' EQUITY
实收资本	Paid in capital
其中：中方投资	Including:Chinese investment
其中：外方投资	Including:Foreign investment
已归还投资	Investment returned
资本公积	Capital surplus
储备基金	Reserve fund
企业发展基金	Enterprise expansion fund
利润归还投资	Profits capitalised on return of investment
本年利润	current year profit
未分配利润	Undistributed profits
主营业务收入	Revenue from main operation
主营业务成本	Cost of main operation
主营业务税金及附加	Tax and additional duty of main operation
主营业务利润	Income from main operation
其他业务利润	Incom from other operation
营业费用	Operating expense
管理费用	General and administrative expense
财务费用	Financial expense
利息支出	Interest expense
汇兑损失	Exchange loss
营业利润	Operating Income
投资收益	Investment income
营业外收入	Non-operating income
营业外支出	Non operating expense
利润总额	Income before tax
所得税	income tax
净利润	Net income