會(huì)計(jì)科目中英對照表

1、資產(chǎn)流動(dòng)資產(chǎn)Currentassets貨幣資金Cashatbankandonhand交易性金融資產(chǎn)Financialassetsheldfortrading應(yīng)收票據(jù)Notesreceivable應(yīng)收賬款A(yù)ccountsreceivable預(yù)付款項(xiàng)Advancestosuppliers應(yīng)收利息Interestreceivable應(yīng)收股利Dividendsreceivable其他應(yīng)收款Otherreceivables存貨InventoriesAssets年內(nèi)至ij期的非流動(dòng)Currentportionofnon-currentassets資產(chǎn)其他流動(dòng)資產(chǎn)流動(dòng)資產(chǎn)合計(jì)非流動(dòng)資產(chǎn)可供出售金融資產(chǎn)持有至

2、到期投資長期應(yīng)收款長期股權(quán)投資投資性房地產(chǎn)固定資產(chǎn)在建工程OthercurrentassetsTotalcurrentassetsNon-currentassetsAvailable-for-salefinancialassetsHeld-to-maturityinvestmentsLong-termreceivablesLong-termequityinvestmentsInvestmentpropertiesFixedassetsConstructioninprogress工程物資Constructionmaterials固定資產(chǎn)清理生產(chǎn)性生物資產(chǎn)油氣資產(chǎn)無形資產(chǎn)開發(fā)支出商譽(yù)長期待攤費(fèi)用遞

3、延所得稅資產(chǎn)其他非流動(dòng)資產(chǎn)非流動(dòng)資產(chǎn)合計(jì)資產(chǎn)總計(jì)FixedassetspendingfordisposalBearerbiologicalassetsOilandgasassetsIntangibleassetsDevelopmentcostsGoodwillLong-termprepaidexpensesDeferredtaxassetsOthernon-currentassetsTotalnon-currentassetsTotalassets負(fù)債及所有者權(quán)益流動(dòng)負(fù)債短期借款交易性金融負(fù)債應(yīng)付票據(jù)應(yīng)付賬款預(yù)收款項(xiàng)應(yīng)付職工薪酬應(yīng)交稅費(fèi)應(yīng)付利息應(yīng)付股利Liabilitiesandowners&

4、#39;equityCurrentliabilitiesShort-termborrowingsFinancialliabilitiesheldfortradingNotespayableAccountspayableAdvancesfromcustomersEmployeebenefitspayableTaxespayableInterestpayableDividendspayable其他應(yīng)收款Otherpayables一年內(nèi)到期的非流動(dòng)負(fù)債其他流動(dòng)負(fù)債流動(dòng)負(fù)債合計(jì)非流動(dòng)負(fù)債長期借款應(yīng)付債券長期應(yīng)付款專項(xiàng)應(yīng)付款預(yù)計(jì)負(fù)債遞延所得稅負(fù)債其他非流動(dòng)負(fù)債Currentportionofnon-cu

5、rrentliabilitiesOthernon-currentliabilitiesTotalcurrentliabilitiesNon-currentliabilitiesLong-termborrowingsDebenturespayableLong-termpayablePayablesforspecificprojectsProvisionsDeferredtaxliabilitiesOthernon-currentliabilities非流動(dòng)負(fù)債合計(jì)少數(shù)股東權(quán)益所有者權(quán)益合計(jì)Totalowners'equityTotalnon-currentliabilities負(fù)債合計(jì)Totalliabilities所有者權(quán)益Ownersequity實(shí)收資本Paid-incapital資本公積Capitalsurplus盈余公積Surplusreserve未分配利潤UndistributedprofitsDifferenceontranslationofforeign外幣報(bào)表折算差額currencyfinancialstatements歸屬于母公司所有者Totalequityattributabletoeq