资产负债表--英文译.docVIP

1?资产?assets?11~?12?流动资产?current?assets?111?现金及约当现金?cash?and?cash?equivalents?1111?库存现金?cash?on?hand??1112?零用金/周转金?petty?cash/revolving?funds??1113??银行存款?cash?in?banks??1116?在途现金?cash?in?transit??1117?约当现金?cash?equivalents??1118?其它现金及?约当现金?other?cash?and?cash?equivalents??112?短期投资?short-term?investment1121?短期投资?-股票?short-term?investments?-?stock??1122?短期投资?-短期票券??short-term?investments?-?short-term?notes?and?bills??1123??短期投资?-政府债券??short-term?investments?-?government?bonds??1124??短期投资?-受益凭证??short-term?investments?-?beneficiary?certificates??1125??短期投资?-公司债??short-term?investments?-?corporate?bonds??1128?短期投资?-其它?short-term?investments?-?other??1129??备抵短期投资跌价损失?allowance?for?reduction?of?short-term?investment?to?market??113?应收票据?notes?receivable?1131?应收票据?notes?receivable??1132?应收票据贴现??discounted?notes?receivable??1137?应收票据?-关系人??notes?receivable?-?related?parties??1138??其它应收票据??other?notes?receivable??1139?备抵呆帐?－应收票据??allowance?for?uncollec-?tible?accounts-?notes?receivable??114?应收帐款?accounts?receivable?1141?应收帐款??accounts?receivable??1142?应收分期帐款??installment?accounts?receivable??1147?应收帐款?-关系人??accounts?receivable?-?related?parties??1149?备抵呆帐?－应收帐款??allowance?for?uncollec-?tible?accounts?-?accounts?receivable??118?其它应收款?other?receivables??1181??应收出售远汇款??forward?exchange?contract?receivable??1182?应收远汇款?-外币??forward?exchange?contract?receivable?-?foreign?currencies??1183?买卖远汇折价??discount?on?forward?ex-change?contract??1184?应收收益??earned?revenue?receivable??1185?应收退税款??income?tax?refund?receivable??1187?其它应收款?-?关系人??other?receivables?-?related?parties??1188?其它应收款?-?其它??other?receivables?-?other??1189?备抵呆帐?-?其它应收款??allowance?for?uncollec-?tible?accounts?-?other?receivables??121~122?存货?inventories?1211?商品存货??merchandise?inventory??1212?寄销商品?consigned?goods??1213??在途商品?goods?in?transit??1219??备抵存货跌价损失??allowance?for?reduction?of?inventory?to?market??1221?制成品??finished?goods??1222?寄销制成品??consigned?finished?goods??1223?副产品??by