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ID:39697191
大小:32.50 KB
页数:8页
时间:2019-07-09
《会计科目英文缩写》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、标准文档会计科目英文缩写一、企业财务会计报表封面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记账符号DR:debitrecord(借记)CR:creditrecrod(贷记)二、资产负债表BalanceSheet资产Assets流动资产CurrentAssets货币资金BankandCash短期投资
2、CurrentInvestment一年内到期委托贷款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
3、收利息Interestreceivable实用文案标准文档应收账款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Subs
4、idyreceivable存货Inventory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Othe
5、rcurrentassets流动资产合计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:Im
6、pairmentforlong-termdebtinvestment实用文案标准文档减: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:Imp
7、airmentforfixedassets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
8、资产及其他资产Otherassets&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——
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