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1、中英文会计词汇表资产负债表BalanceSheet流动负债currentassets货币资金cash短期投资short-terminvestment应收票据notesreceivable应收股利dividendsreceivable应收利息interestreceivable应收账款accountsreceivable其他应收款otherreceivables预付账款advancestosuppliers应收补贴款subsidiesreceivable存货inventories待摊费用prepai

2、dexpenses一年内到期的长期债权投资long-termdebtinvestmentduewithinoneyear其他流动资产othercurrentassets流动资产合计totalcurrentassets长期投资long-terminvestments长期股权投资long-termequityinvestments长期债权投资long-termdebtinvestments长期投资合计totallong-terminvestments固定资产fixedassets固定资产原价fixed

3、assets-cost减：累计折旧less:accumulateddepreciation固定资产净值fixedassets–netbookvalue减：固定资产减值准备less:provisionforimpairmentoffixedassets固定资产净额fixedassets-net工程物资constructionmaterials在建工程constructioninprogress固定资产清理fixedassetsdisposal固定资产合计totalfixedassets无形资产及其他

4、资产intangibleandotherassets无形资产intangibleassets长期待摊费用long-termprepayments其他长期资产otherlong-termassets无形资产及其他资产合计totalintangibleandotherassets递延税项deferredtaxes递延税款借项deferredtaxasset资产总计totalassets利润表IncomeStatement主营业务收入revenuefromprincipaloperations主营业务成

5、本costofsales主营业务税金及附加taxesandsurcharges主营业务利润profit(loss)fromprincipaloperations其他业务利润profit(loss)fromotheroperations营业费用operatingexpenses管理费用generalandadministrativeexpenses财务费用financialexpenses营业利润operatingprofit(loss)投资收益investmentincome(loss)补贴收入s

6、ubsidyincome营业外收入non-operatingincome营业外支出non-operatingexpenses利润总额totalprofit所得税incometax净利润netprofit(loss)补充资料supplementaryinformation出售、处置部门或被投资单位所得收益自然灾害发生的损失会计政策变更增加（或减少）利润总额会计估计变更增加（或减少）利润总额债务重组损失increase/(decrease)intotalprofitduetosignificantch

7、angeinaccountingestimate其他others利润分配表IncomeAppropriationStatement所有者权益增减表StatementofChangesinEquity实收资本paid-incapital年初余额atbeginningofyear本年增加数increaseduringtheyear资本公积转入transferredfromcapitalsurplus盈余公积转入transferredfromsurplusreserve利润分配转入transferred

8、fromretainedearnings新增资本additionalpaid-incapital本年减少数decreaseduringtheyear年末余额atendofyear资本公积capitalsurplus资本溢价premiumoncapital接受捐赠非现金资产准备reserveofdonatednon-cashassets接受现金捐赠receiptofcashdonation股权投资准备reserveonequityinvestment拨款转入appropriation