英文会计科目

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1、中英文资产负债表资 产           ASSETS流动资产：      CURRENTASSETS：现 金      Cashonhand银行存款      Cashinbank有价证券      Marketablesecurities应收票据      Notesreceivable应收账款      Accountsreceivable 减：坏账准备    Less：Provisionforbaddebts预付帐款      Advancestosuppliers其它应收款     Otherreceivables待摊费用      Deferredandprepa

2、idexpenses存 货      Inventories减：存货变现损失准备  Less：Provisionforlossonrealizationofinventories一年内到期的长期投资  Long-terminvestmentsmaturingwithinoneyear其它流动资产    Othercurrentassets流动资产合计    Totalcurrentassets长期投资：      LONGTERMINVESTMENTS一年以上的应收款项  Receivablescollectableafteroneyear固定资产：      FIXEDASS

3、ETS：固定资产原价    Fixedassets-cost 减：累计折旧    Less：Accumulateddepreciation固定资产净值    Fixedassets-netvalue固定资产清理    Disposaloffixedassets在建工程：      CONSTRUCTIONINPROGRESS无形资产：      INTANGIBLEASSETS：场地使用权     Landoccupancyright工业产权及专有技术  Industrypropertyrightsandproprietarytechnology其它无形资产    Otheri

4、ntangibleassets无形资产合计     Totalintangiblesassets：其它资产：      OTHERASSETS：开办费      Organizationexpenses筹建期间汇兑损失   Exchangelossduringstart-upperiod递延投资损失    Deferredlossoninvest递延税款借项    Deferredtaxesdebt其它递延支出    Otherdeferredexpense待转销汇兑损失    Unamortizedexchangesloss 负债及所有者权益LIABILITIESANDOWN

5、ER'SEQUITY流动负债：    CURRENTLIABILITIES：短期借款     Short-termloans应付票据     Notespayable应付账款     Accountspayable应付工资     Accruedpayroll应交税金     Taxespayable应付股利     Dividendspayable预收货款     Advancesfromcustomers其它应付款    Otherpayables预提费用     Accruedexpense职工奖励及福利基金 Staffandworker'sbonusandwelfare

6、fund一年内到期的长期负债 Long-termliabilitiesduewithinoneyear其它流动负债    Othercurrentliabilities流动负债合计    Totalcurrentliabilities长期负债：    LONG-TERMLIABILITIES：长期借款     Long-termloans应付公司债    Dividendspayable应付公司债溢价（折价）Premium(discount)ondebenturespayable一年以上的应付款项 Payablesdueafteroneyear长期负债合计   Totallon

7、g-termliabilities其它负债：   OTHERLIABILITIES筹建期间汇兑收益  Exchangegainduringstart-upperiod递延投资收益   Deferredgainoninvestments递延税款贷项   Deferredtaxcredits其它递延贷项   Otherdeferredcredits待转销汇兑收益  Unamortizedexchangegain其它负债合计    Totalotherliabilities负债合计     Tot