中英文對照--資產(chǎn)負(fù)債表

1、資產(chǎn)負(fù)債表 Balance Sheet   項(xiàng) 目  ITEM貨幣資金 Cash短期投資Short term investments應(yīng)收票據(jù) Notes receivable應(yīng)收股利 Dividend receivable應(yīng)收利息Interest receivable應(yīng)收帳款 Accounts receivable其他應(yīng)收款 Other receivables預(yù)付帳款 Accounts prepaid期貨保證金 Future guarantee應(yīng)收補(bǔ)貼款 

2、Allowance receivable應(yīng)收出口退稅Export drawback receivable存貨Inventories其中：原材料Including:Raw materials產(chǎn)成品(庫存商品) Finished goods待攤費(fèi)用 Prepaid and deferred expenses待處理流動資產(chǎn)凈損失 Unsettled G/L on current assets一年內(nèi)到期的長期債權(quán)投資Long-term debenture investment falling due in a year其他流動資產(chǎn) Other current a

3、ssets流動資產(chǎn)合計(jì) Total current assets長期投資：Long-term investment：其中:長期股權(quán)投資 Including long term equity investment長期債權(quán)投資 Long term securities investment*合并價差I(lǐng)ncorporating price difference長期投資合計(jì) Total long-term investment固定資產(chǎn)原價 Fixed assets-cost減：累計(jì)折舊Less:Accumulated Dpreciation固定資產(chǎn)凈值

4、 Fixed assets-net value減：固定資產(chǎn)減值準(zhǔn)備Less:Impairment of fixed assets固定資產(chǎn)凈額 Net value of fixed assets固定資產(chǎn)清理 Disposal of fixed assets工程物資 Project material在建工程 Construction in Progress待處理固定資產(chǎn)凈損失Unsettled G/L on fixed assets固定資產(chǎn)合計(jì) Total tangible assets無形資產(chǎn) Intangible asset

5、s其中:土地使用權(quán) Including and use rights遞延資產(chǎn)（長期待攤費(fèi)用）Deferred assets其中:固定資產(chǎn)修理Including:Fixed assets repair固定資產(chǎn)改良支出Improvement expenditure of fixed assets其他長期資產(chǎn) Other long term assets其中:特準(zhǔn)儲備物資    Among it:Specially approved reserving materials無形及其他資產(chǎn)合計(jì) Total intangible ass

6、ets and other assets遞延稅款借項(xiàng) Deferred assets debits資 產(chǎn) 總 計(jì) Total Assets   資產(chǎn)負(fù)債表(續(xù)表) Balance Sheet   項(xiàng) 目    ITEM短期借款 Short-term loans應(yīng)付票款 Notes payable應(yīng)付帳款 Accounts payab1e預(yù)收帳款 Advances from customers應(yīng)付工資 Accrued

7、payroll應(yīng)付福利費(fèi) Welfare payable應(yīng)付利潤(股利)   Profits payab1e應(yīng)交稅金 Taxes payable其他應(yīng)交款 Other payable to government其他應(yīng)付款 Other creditors預(yù)提費(fèi)用 Provision for expenses預(yù)計(jì)負(fù)債 Accrued liabilities一年內(nèi)到期的長期負(fù)債 Long term liabilities due within one year其他流動負(fù)債 Other cur

8、rent liabilities流動負(fù)債合計(jì) Total current liabilities長期借款 Long-term loans payable應(yīng)付債券 Bonds payable長期應(yīng)付款 long-term accounts payable專項(xiàng)應(yīng)付款 Special accounts payable其他長期負(fù)債 Other long-term liabilities其中:特準(zhǔn)儲備資金 Including:Special reserve fund長期負(fù)債合計(jì) Total long term liabili

9、ties遞延稅款貸項(xiàng) Deferred taxation credit負(fù) 債 合 計(jì) Total liabilities* 少數(shù)股東權(quán)益 Minority interests實(shí)收資本(股本) Subscribed Capital國家資本 National capital集體資本 Collective capital法人資本 Legal person"s capital其中:國有法人資本 Including:State-owned legal person"s capital集體法人資本 

10、;Collective legal person"s capital個人資本 Personal capital外商資本 Foreign businessmen"s capital資本公積 Capital surplus盈余公積 surplus reserve其中:法定盈余公積 Including:statutory surplus reserve公益金    public welfare fund補(bǔ)充流動資本 Supplermentary current capital* 未確認(rèn)的投資損失（以“-”號填列）    Unaffirmed investment loss未分配利潤 Retained earnings外幣報表折算差額 Converted difference in Foreign Currency Sta