财务类专业术语中英文对照.xlsVIP

Sheet3 Sheet2 Sheet1 外商投资工业企业会计报表 　　Financial　Statements　for　Industrial　Enterprises　with　Foreign　Investment ━━━━━━━━━━━━━━━━ (企业名称 NAME OF ENTERPRISE) 资产负债表 BALANCE SHEET _____年_____月_____日 会外工01表 As of (month/date)19 FORM AFI(INDUSTRIAL)-01 单位 MONETARY UNIT: ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 资 产 行次 年初数 期末数 ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD ──────────────────────────────────────── 流动资产： CURRENT ASSETS 现金 Cash on hand 1 银行存款 Cash in bank 2 有价证券 Marketable securities 4 应收票据 Notes receivable 5 应收账款 Accounts receivable 6 减：坏账准备 Less: provision for bad debts 7 预付货款 Advances to suppliers 8 其他应收款 Other receivables 10 待摊费用 Prepaid expense 11 存货 Inventories 12 减：存货变现损失准备Less: Provision for loss on realization of inventories 13 一年内到期的长期投资 Long-term investments maturing within one year 15 其他流动资产 Other current assets 16 流动资产合计 Total current assets 17 长期投资：LONG-TERM INVESTMENTS: 长期投资 Long-term investments 18 一年以上的应收款项 Receivables collectible after one year 20 固定资产：FIXED ASSETS: 固定资产原价 Fixed assets-cost 21 减：累计折旧 Less: Accumulated depreciation 22 固定资产净值 Fixed assets-net value 23 固定资产清理 Disposal of fixed assets 27 在建工程：CONSTRUCTION IN PROGRESS: 在建工程 Construction in progress 28 无形资产：INTANGIBLE ASSETS: 场地使用权 Land occupancy right 29 工业产权及专有技术 Industry property rights and proprietary technology 30 其他无形资产 Other intangible assets 31 无形资产合计 Total intangible assets 32 其他资产：OTHER ASSETS: 开办费 Organization expense 33 筹建期间汇兑损失 Exchange loss during startup period 34 递延投资损失 Deferred loss on investments 35 递延税款借项 Deferred tax charges 36 其他递延支出 Other deferred expense 37 待转销汇兑损失 Unamortized exchange loss 38 其他资产合计 Total other assets 40 资产总计 TOTAL ASSETS 41 负债及所有者权益 LIABILITIES AND OWNER’’S EQUITY 流动负债：CURRENT LIABILITIES： 短期借款 Short-term loans 42 应付票据 Notes payable 43 应付账款 Accounts payable 44 应付工资 Accrued payroll 45 应交税金 Taxes payable 46 应付股利 Dividends payable 47 预收货款 Advances from customers 48 其他应付款 Other payables 50 预提费用 Accrued expense 51 职工奖励及福利基金 Staff and workers’’ bonus