对照表中英文会计科目.docx

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1、资产Assets流动资产Currentassets货币资金Cashatbankandonhand交易性金融资产Financialassetsheldfortrading应收票据Notesreceivable应收账款Accountsreceivable预付款项Advancestosuppliers应收利息Interestreceivable应收股利Dividendsreceivable其他应收款Otherreceivables存货Inventories一年内到期的非流动资产Currentportionofnon-currentassets其他流动资产Othercurrentassets流动资

2、产合计Totalcurrentassets非流动资产Non-currentassets可供出售金融资产Available-for-salefinancialassets持有至到期投资Held-to-maturityinvestments长期应收款Long-termreceivables长期股权投资Long-termequityinvestments投资性房地产Investmentproperties固定资产Fixedassets在建工程Constructioninprogress工程物资Constructionmaterials固定资产清理Fixedassetspendingfordisp

3、osal生产性生物资产Bearerbiologicalassets油气资产Oilandgasassets无形资产Intangibleassets开发支出Developmentcosts商誉Goodwill长期待摊费用Long-termprepaidexpenses递延所得税资产Deferredtaxassets其他非流动资产Othernon-currentassets非流动资产合计Totalnon-currentassets资产总计Totalassets负债及所有者权益Liabilitiesandowners’equity流动负债Currentliabilities短期借款Short-te

4、rmborrowings交易性金融负债Financialliabilitiesheldfortrading应付票据Notespayable应付账款Accountspayable预收款项Advancesfromcustomers应付职工薪酬Employeebenefitspayable应交税费Taxespayable应付利息Interestpayable应付股利Dividendspayable其他应收款Otherpayables一年内到期的非流动负债Currentportionofnon-currentliabilities其他流动负债Othernon-currentliabilities流

5、动负债合计Totalcurrentliabilities非流动负债Non-currentliabilities长期借款Long-termborrowings应付债券Debenturespayable长期应付款Long-termpayable专项应付款Payablesforspecificprojects预计负债Provisions递延所得税负债Deferredtaxliabilities其他非流动负债Othernon-currentliabilities非流动负债合计Totalnon-currentliabilities负债合计Totalliabilities所有者权益Owners’equ

6、ity实收资本Paid-incapital资本公积Capitalsurplus盈余公积Surplusreserve未分配利润Undistributedprofits外币报表折算差额DifferenceontranslationofforeigncurrencyfinancialstatementsTotalequityattributabletoequityholdersoftheCompany归属于母公司所有者权益合计少数股东权益Minorityinterest所有者权益合计Totalowners’equity负债及所有者权益合计Totalliabilitiesandowners’equ

7、ity