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资产负债表、利润表完整英文版

作者:新东方    文章来源:新东方    点击数:    更新时间:2010-7-30 【我来说两句

资产负债表 Balance Sheet
项 目    ITEM
货币资金  Cash
短期投资  Short term investments
应收票据  Notes receivable
应收股利  Dividend receivable
应收利息  Interest receivable
应收帐款  Accounts receivable
其他应收款 Other receivables
预付帐款 Accounts prepaid
期货保证金 Future guarantee
应收补贴款 Allowance receivable
应收出口退税 Export drawback receivable
存货  Inventories
其中:原材料 Including:Raw materials
产成品(库存商品) Finished goods
待摊费用  Prepaid and deferred expenses
待处理流动资产净损失  Unsettled G/L on current assets
一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear
其他流动资产  Other current assets
流动资产合计  Total current assets
长期投资: Long-term investment:
其中:长期股权投资 Including long term equity investment
长期债权投资 Long term securities investment
*合并价差 Incorporating price difference
长期投资合计  Total long-term investment
固定资产原价 Fixed assets-cost
减:累计折旧 Less:Accumulated Dpreciation
固定资产净值 Fixed assets-net value
减:固定资产减值准备  Less:Impairment of fixed assets
固定资产净额  Net value of fixed assets
固定资产清理  Disposal of fixed assets
工程物资  Project material
在建工程  Construction in Progress
待处理固定资产净损失  Unsettled G/L on fixed assets
固定资产合计 Total tangible assets
无形资产  Intangible assets
其中:土地使用权  Including and use rights
递延资产(长期待摊费用)Deferred assets
其中:固定资产修理  Including:Fixed assets repair
固定资产改良支出 Improvement expenditure of fixed assets
其他长期资产 Other long term assets
其中:特准储备物资     Among it:Specially approved reserving materials
无形及其他资产合计  Total intangible assets and other assets
递延税款借项 Deferred assets debits
资 产 总 计  Total Assets
货币资金  Cash
短期投资  Short term investments
应收票据  Notes receivable
应收股利  Dividend receivable
应收利息  Interest receivable
应收帐款  Accounts receivable
其他应收款 Other receivables
预付帐款 Accounts prepaid
期货保证金 Future guarantee
应收补贴款 Allowance receivable
应收出口退税 Export drawback receivable
存货  Inventories
其中:原材料 Including:Raw materials
产成品(库存商品) Finished goods
待摊费用  Prepaid and deferred expenses
待处理流动资产净损失  Unsettled G/L on current assets
一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear
其他流动资产  Other current assets
流动资产合计  Total current assets
长期投资: Long-term investment:
其中:长期股权投资 Including long term equity investment
长期债权投资 Long term securities investment
*合并价差 Incorporating price difference
长期投资合计  Total long-term investment
固定资产原价 Fixed assets-cost
减:累计折旧 Less:Accumulated Dpreciation
固定资产净值 Fixed assets-net value
减:固定资产减值准备  Less:Impairment of fixed assets
固定资产净额  Net value of fixed assets
固定资产清理  Disposal of fixed assets
工程物资  Project material
在建工程  Construction in Progress
待处理固定资产净损失  Unsettled G/L on fixed assets
固定资产合计 Total tangible assets
无形资产  Intangible assets
其中:土地使用权  Including and use rights
递延资产(长期待摊费用)Deferred assets
其中:固定资产修理  Including:Fixed assets repair
固定资产改良支出 Improvement expenditure of fixed assets
其他长期资产 Other long term assets
其中:特准储备物资     Among it:Specially approved reserving materials
无形及其他资产合计  Total intangible assets and other assets
递延税款借项 Deferred assets debits
资 产 总 计  Total Assets
短期借款  Short-term loans
应付票款  Notes payable
应付帐款  Accounts payab1e
预收帐款  Advances from customers
应付工资  Accrued payro1l
应付福利费 Welfare payable
应付利润(股利)   Profits payab1e
应交税金  Taxes payable
其他应交款 Other payable to government
其他应付款 Other creditors
预提费用  Provision for expenses
预计负债  Accrued liabilities
一年内到期的长期负债  Long term liabilities due within one year
其他流动负债  Other current liabilities
流动负债合计 Total current liabilities
长期借款  Long-term loans payable
应付债券  Bonds payable
长期应付款 long-term accounts payable
专项应付款 Special accounts payable
其他长期负债  Other long-term liabilities
其中:特准储备资金 Including:Special reserve fund
长期负债合计  Total long term liabilities
递延税款贷项  Deferred taxation credit
负 债 合 计  Total liabilities
* 少数股东权益  Minority interests
实收资本(股本)  Subscribed Capital
国家资本  National capital
集体资本  Collective capital
法人资本  Legal person"s capital
其中:国有法人资本  Including:State-owned legal person"s capital
集体法人资本  Collective legal person"s capital
个人资本  Personal capital
外商资本  Foreign businessmen"s capital
资本公积  Capital surplus
盈余公积  surplus reserve
其中:法定盈余公积  Including:statutory surplus reserve
公益金    public welfare fund
补充流动资本  Supplermentary current capital
* 未确认的投资损失(以“-”号填列)    Unaffirmed investment loss
未分配利润 Retained earnings
外币报表折算差

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