会计基础英语

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1、资产ASSETS流动资产:CURRENTASSETS:现金Cashonhand银行存款Cashinbank应收票据Notesreceivable应收帐款Accountsreceivable(IND丄A.S.P.A.)减：坏帐准备Less:Provisionforbaddebts预付货款Advancestosuppliers其他应收款Otherreceivables待摊费用Prepaidexpense存货Inventories减:存货变现损失准备LessProvisionforlossonrealizationofinventories其他流动资产Othercurrentassets流动资产合计

2、Totalcurrentassets长期投资Long-terminvestments固定资产：FIXEDASSETS: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在建丄程Constructioninprogress无形资产：INTANGIBLEASSETS:场地使用权Landoccupancyright工业产权及专有技术Industrypropertyrightsandproprietarytechnology其他无形资产

3、Otherintangibleassets无形资产合计Totalintangibleassets其他资产：OTHERASSETS:开办费Organizationexpense具他资产合计Totalotherassets资产总计TOTALASSETS负债及所有者权益LIABILITIESANDOWNER'SEQUITY流动负债：CURRENTLIABILITIES:短期借款Short-termloans应付票据Notespayable应付帐款Accountspayable应付工资Accruedpayroll应交税金Taxespayable应付股利Dividendspayable预收货款Advan

4、cesformcustomers其他应交款Otherdutiable其他应付款Otherpayables预提费用Accruedexpense职工奖励及福利基金Staffandworkers'bonusandwelfarefund其他流动负债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Debenturespayable长期负债合计Totallong-termliabilities负债合计Totalliabilities所有者权益:OWNER

5、SEQUITY:实收资本(非人民币货币资本期末金额)Paid-incapital(amountofnon-RMBcurrencyatendofperiod)其中：Including:屮方投资(非人民币货币资木期末金额)Chineseinvestments(amountofnon-RMBcurrencyatendofperiod)外方投资(非人民币货币资本期末金额)Foreigninvestments(amountofnon-RMBcurrencyatendofperiod)资本公积Capitalsurplus储备基金Reservefund企业发展基金Enterpriseexpansionfun

6、d本年利润Currentyearnetincome未分配利润Undistributedprofit所有者权益合计Totalowner'sequity负债及所有者权益合计TOTALLIABILITIESANDOWNERSEQUITY营业收入Sales其屮：出口收入Including:exportsales减:折扣与折让Less:Discountsandallowances营业收入净额Netsales减：营业成本Less:Costofsales其中：出口成本Including:Costofexportsales产品销售税金SalesTaxes产品销售毛利Grossprofit减：悄售费用Less:

7、Sellingexpense管理费用Generalandadministrativeexpense财务费用Financialexpense其中：利息支出(减利息收入)Including:Interestexpense(lessinterestincome)汇兑损失(减汇兑收益)Exchangloss(lessexchangegain)产品销售利润Incomefrommainoperation力山其