福州译国译民会计类英语单词

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1、会计类英语单词（3）福州译国译民翻译公司www.ygym.org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福州译国译民翻译公司www.ygym.org二、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

2、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福州译国译民翻译公司www.ygym.org应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收账款

3、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福州译国译民翻译公司www.ygym.org预付账款Prepayment应收补贴款Subsidyreceivable存货Inventory减：存货跌价准备Les

4、s: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福州译国译民翻译公司www.ygym.org流动资产合计Totalcurrentasset

5、s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-termdebtinvestment减：委托贷款减值准备Less:Provisionfor

6、entrustedloanreceivable福州译国译民翻译公司www.ygym.org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:Impairmentforfixedassets固定资产净额NBVoffixedassets工程物资Materialholdsforconstruc

7、tionoffixedassets在建工程Constructioninprogress福州译国译民翻译公司www.ygym.org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Otherassets&Intangibleassets无形资产Intangibleassets减：无形资产减值准备Less:Imp

8、airmentforintangibleassets无形资产净额Netbalofintangi