三大会计报表：资产负债表、损益表、现金流量表中英文对照.doc

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1、英文会计报表:FINANCIALREPORTCOVER报表所属期间之期末时间点PeriodEnded所属月份ReportingPeriod报出日期SubmitDate记账本位币币种LocalReportingCurrency审核人Verifier填表人Preparer所属月份ReportingPeriod报出日期SubmitDate资产负债表BalanceSheet资产 Assets流动资产 CurrentAssets货币资金 BankandCash短期投资 CurrentInvestment一年内到期委托

2、贷款Entrustedloanreceivableduewithinoneyear减：一年内到期委托贷款减值准备 Less:ImpairmentforEntrustedloanreceivableduewithinoneyear减：短期投资跌价准备 Less:Impairmentforcurrentinvestment短期投资净额 Netbalofcurrentinvestment应收票据 Notesreceivable应收股利 Dividendreceivable应收利息Interestreceivabl

3、e应收账款 Accountreceivable减：应收账款坏账准备 Less:BaddebtprovisionforAccountreceivable应收账款净额 NetbalofAccountreceivable其他应收款 Otherreceivable减：其他应收款坏账准备Less:BaddebtprovisionforOtherreceivable其他应收款净额NetbalofOtherreceivable预付账款 Prepayment应收补贴款 Subsidyreceivable存货 Invento

4、ry减：存货跌价准备 Less:ProvisionforInventory存货净额NetbalofInventory已完工尚未结算款Amountduefromcustomerforcontractwork待摊费用 DeferredExpense一年内到期的长期债权投资 Long-termdebtinvestmentduewithinoneyear一年内到期的应收融资租赁款Financeleasereceivablesduewithinoneyear其他流动资产 Othercurrentassets流动资产合

5、计 Totalcurrentassets长期投资Long-terminvestment长期股权投资 Long-termequityinvestment委托贷款Entrustedloanreceivable长期债权投资Long-termdebtinvestment长期投资合计Totalforlong-terminvestment减：长期股权投资减值准备 Less:Impairmentforlong-termequityinvestment减：长期债权投资减值准备 Less:Impairmentforlong-

6、termdebtinvestment减：委托贷款减值准备Less:Provisionforentrustedloanreceivable长期投资净额Netbaloflong-terminvestment其中：合并价差 Include:Goodwill(Negativegoodwill)固定资产 Fixedassets固定资产原值 Cost减：累计折旧Less:AccumulatedDepreciation固定资产净值 Netbal减：固定资产减值准备 Less:Impairmentforfixedasset

7、s固定资产净额 NBVoffixedassets工程物资 Materialholdsforconstructionoffixedassets在建工程 Constructioninprogress减：在建工程减值准备 Less:Impairmentforconstructioninprogress在建工程净额Netbalofconstructioninprogress固定资产清理 Fixedassetstobedisposedof固定资产合计 Totalfixedassets无形资产及其他资产 Otheras

8、sets&Intangibleassets无形资产Intangibleassets减：无形资产减值准备 Less:Impairmentforintangibleassets无形资产净额Netbalofintangibleassets长期待摊费用 Long-termdeferredexpense融资租赁——未担保余值Financelease–Unguaranteedresidualvalues融资租赁——应收融资租