财务类专业术语大全中英文对照

《财务类专业术语大全中英文对照》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、日期:2007年8月外商投资工业企业会计报表　　Financial　Statements　for　Industrial　Enterprises　with　Foreign　Investment━━━━━━━━━━━━━━━━1(企业名称NAMEOFENTERPRISE)2资产负债表BALANCESHEET3_____年_____月_____日会外工01表4Asof(month/date)19FORMAFI(INDUSTRIAL)-015单位MONETARYUNIT:6━━━━━━━━━━━━━━━

2、━━━━━━━━━━━━━━━━━━━━━━━━━7资产行次年初数期末数8ASSETSLINENO.ATBEG.OFYEARATENDOFPERIOD9────────────────────────────────────────10流动资产：CURRENTASSETS11现金Cashonhand112银行存款Cashinbank213有价证券Marketablesecurities414应收票据Notesreceivable515应收账款Accountsreceivable616减：坏账准备

3、Less:provisionforbaddebts717预付货款Advancestosuppliers818其他应收款Otherreceivables1019待摊费用Prepaidexpense1120存货Inventories1221减：存货变现损失准备Less:Provisionforlossonrealizationof22inventories1323一年内到期的长期投资Long-terminvestmentsmaturingwithinoneyear1524其他流动资产Othercur

4、rentassets1625流动资产合计Totalcurrentassets1726长期投资：LONG-TERMINVESTMENTS:27长期投资Long-terminvestments1828一年以上的应收款项Receivablescollectibleafteroneyear2029固定资产：FIXEDASSETS:30固定资产原价Fixedassets-cost2131减：累计折旧Less:Accumulateddepreciation2232固定资产净值Fixedassets-netv

5、alue2333固定资产清理Disposaloffixedassets2734在建工程：CONSTRUCTIONINPROGRESS:35在建工程Constructioninprogress2836无形资产：INTANGIBLEASSETS:37场地使用权Landoccupancyright2938工业产权及专有技术Industrypropertyrightsandproprietary39technology3040其他无形资产Otherintangibleassets3141无形资产合计To

6、talintangibleassets3242其他资产：OTHERASSETS:43开办费Organizationexpense3344筹建期间汇兑损失Exchangelossduringstartupperiod3445递延投资损失Deferredlossoninvestments3546递延税款借项Deferredtaxcharges3647其他递延支出Otherdeferredexpense3748待转销汇兑损失Unamortizedexchangeloss3849其他资产合计Totalo

7、therassets4050资产总计TOTALASSETS4151负债及所有者权益52LIABILITIESANDOWNER’’SEQUITY53流动负债：CURRENTLIABILITIES：54短期借款Short-termloans4255应付票据Notespayable4356应付账款Accountspayable4457应付工资Accruedpayroll4558应交税金Taxespayable4659应付股利Dividendspayable4760预收货款Advancesfromcus

8、tomers4861其他应付款Otherpayables5062预提费用Accruedexpense5163职工奖励及福利基金Staffandworkers’’bonusandwelfarefund5264一年内到期的长期负债Long-termliabilitiesduewithinoneyear5365其他流动负债Othercurrentliabilities5466流动负债合计Totalcurrentliabilities5567长期负债：LONG-TERMLIABILITIES：68长期借