专业英语中英文对照

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1、资产负债表BalanceSheet项目   ITEM货币资金 Cash短期投资 Shortterminvestments应收票据 Notesreceivable应收股利 Dividendreceivable应收利息 Interestreceivable应收帐款 Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable存货 Inventories其中：

2、原材料Including:Rawmaterials产成品(库存商品)Finishedgoods待摊费用 Prepaidanddeferredexpenses待处理流动资产净损失 UnsettledG/Loncurrentassets一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayaear其他流动资产 Othercurrentassets流动资产合计 Totalcurrentassets长期投资：Long-terminvestment：其中:长期股权投资Includinglongtermequit

3、yinvestment长期债权投资Longtermsecuritiesinvestment*合并价差Incorporatingpricedifference长期投资合计 Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:AccumulatedDpreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备 Less:Impairmentoffixedassets固定资产净额 Netvalueoffixedassets固定资产清理 Disposaloffixeda

4、ssets工程物资 Projectmaterial在建工程 ConstructioninProgress待处理固定资产净损失 UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产 Intangibleassets其中:土地使用权 Includinganduserights递延资产（长期待摊费用）Deferredassets其中:固定资产修理 Including:Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Othe

5、rlongtermassets其中:特准储备物资    Amongit:Speciallyapprovedreservingmaterials无形及其他资产合计 Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计 TotalAssets 资产负债表(续表)BalanceSheet项目   ITEM短期借款 Short-termloans应付票款 Notespayable应付帐款 Accountspayab1e预收帐款 Advancesfromcustomers应付工资 Acc

6、ruedpayro1l应付福利费Welfarepayable应付利润(股利)  Profitspayab1e应交税金 Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用 Provisionforexpenses预计负债 Accruedliabilities一年内到期的长期负债 Longtermliabilitiesduewithinoneyear其他流动负债 Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款 Lon

7、g-termloanspayable应付债券 Bondspayable长期应付款long-termaccountspayable专项应付款Specialaccountspayable其他长期负债 Otherlong-termliabilities其中:特准储备资金Including:Specialreservefund长期负债合计 Totallongtermliabilities递延税款贷项 Deferredtaxationcredit负债合计 Totalliabilities*少数股东权益 Minorityinterests实收资本(股本) Subsc

8、ribedCapital国家资本 Nationalcapital集体资本 Col