財務(wù)報表英漢對照

資產(chǎn)

Asset

負債及所有者權益

Liabilities and owner’s equity

流動(dòng)資產(chǎn)

Current Assets

流動(dòng)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

Bill Payable

應收票據

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(dòng)資產(chǎn)

Other Current Assets

預計負債

Projected Liabilities

流動(dòng)資產(chǎn)合計

Total Current Assets

其他流動(dòng)負債

Other Current Liabilities

長(cháng)期投資

Long-term Investment

長(cháng)期股權投資

Long-term Equity Investment

流動(dòng)負債合計

Total Current Liabilities

長(cháng)期債權投資

Long-term debt Investment

長(cháng)期負債

Long-term Liabilities

長(cháng)期投資合計

Total Long-term Investment

長(cháng)期借款

Long-term Borrowings

固定資產(chǎn)

Fixed Assets

應付債券

Bond Payable

固定資產(chǎn)原價(jià)

The original price fixed assets

長(cháng)期應付款

Long-term Accounts Payable

累計折舊

Accumulated depreciation

專(zhuān)項應付款

Special Accounts Payable

固定資產(chǎn)凈值

Net fixed assets

其他長(cháng)期負債

Other Long-term Liabilities

工程物資

Engineering Material

長(cháng)期負債合計

Total Long-term Liabilities

在建工程

Project Under Construction

遞延稅款

Deferred Taxes