會計報表科目中英文對照

一、企業(yè)財務會計報表封面FINANCIALREPORTCOVER報表所屬期間之期末時間點PeriodEnded所屬月份ReportingPeriod報出日期SubmitDate記賬本位幣幣種LocalReportingCurrency審核人Verifier填表人Preparer二、資產(chǎn)負債表BalanceSheet資產(chǎn)Assets流動資產(chǎn)CurrentAssets貨幣資金B(yǎng)ankandCash短期投資CurrentInvestment一年內(nèi)到期委托貸款Entrustedloanreceivableduewithinoneyear減：一年內(nèi)到期委托貸款減值準備Less:ImpairmentforEntrustedloanreceivableduewithinoneyear減：短期投資跌價準備Less:Impairmentforcurrentinvestment短期投資凈額Netbalofcurrentinvestment應收票據(jù)Notesreceivable應收股利Dividendreceivable應收利息Interestreceivable應收賬款Accountreceivable減：應收賬款壞賬準備Less:BaddebtprovisionforAccountreceivable應收賬款凈額NetbalofAccountreceivable其他應收款Otherreceivable減：其他應收款壞賬準備Less:BaddebtprovisionforOtherreceivable其他應收款凈額NetbalofOtherreceivable預付賬款Prepayment應收補貼款Subsidyreceivable存貨Inventory減：存貨跌價準備Less:ProvisionforInventory存貨凈額NetbalofInventory已完工尚未結(jié)算款Amountduefromcustomerforcontractwork待攤費用DeferredExpense一年內(nèi)到期的長期債權(quán)投資Long-termdebtinvestmentduewithinoneyear一年內(nèi)到期的應收融資租賃款Financeleasereceivablesduewithinoneyear其他流動資產(chǎn)Othercurrentassets流動資產(chǎn)合計Totalcurrentassets長期投資Long-terminvestment長期股權(quán)投資Long-termequityinvestment委托貸款Entrustedloanreceivable長期債權(quán)投資Long-termdebtinvestment長期投資合計Totalforlong-terminvestment減：長期股權(quán)投資減值準備Less:Impairmentforlong-termequityinvestment減：長期債權(quán)投資減值準備Less:Impairmentforlong-termdebtinvestment減：委托貸款減值準備Less:Provisionforentrustedloanreceivable長期投資凈額Netbaloflong-terminvestment其中：合并價差Include:Goodwill(Negativegoodwill)固定資產(chǎn)Fixedassets固定資產(chǎn)原值Cost減：累計折舊Less:AccumulatedDepreciation固定資產(chǎn)凈值Netbal減：固定資產(chǎn)減值準備Less:Impairmentforfixedassets固定資產(chǎn)凈額NBVoffixedassets工程物資Materialholdsforconstructionoffixedassets在建工程Constructioninprogress減：在建工程減值準備Less:Impairmentforconstructioninprogress在建工程凈額Netbalofconstructioninprogress固定資產(chǎn)清理LiquidationofFixedassets固定資產(chǎn)合計Totalfixedassets無形資產(chǎn)及其他資產(chǎn)Otherassets&Intangibleassets無形資產(chǎn)Intangibleassets減：無形資產(chǎn)減值準備Less:Impairmentforintangibleassets無形資產(chǎn)凈額Netbalofintangibleassets長期待攤費用Long-termdeferredexpense融資租賃——未擔保余值Financelease–Unguaranteedresidualvalues融資租賃——應收融資租賃款Financelease–Receivables其他長期資產(chǎn)Othernon-currentassets無形及其他長期資產(chǎn)合計Totalotherassets&intangibleassets遞延稅項DeferredTax遞延稅款借項DeferredTaxassets資產(chǎn)總計Totalassets負債及所有者（或股東）權(quán)益Liability&Equity流動負債Currentliability短期借款Short-termloans應付票據(jù)Notespayable應付賬款Accountspayable已結(jié)算尚未完工款預收賬款AdvancefromcustomersDepositReceived應付工資Payrollpayable應付福利費Welfarepayable應付股利Dividendpayable應交稅金Taxespayable其他應交款Otherfeespayable其他應付款Otherpayable預提費用AccruedExpense預計負債AnticipationLiabilities另一個版本。。。。。。。。。資產(chǎn)負債表BalanceSheet項目ITEM貨幣資金Cash短期投資Shortterminvestments應收票據(jù)Notesreceivable應收股利Dividendreceivable應收利息Interestreceivable應收帳款Accountsreceivable其他應收款Otherreceivables預付帳款Accountsprepaid期貨保證金Futureguarantee應收補貼款Allowancereceivable應收出口退稅Exportdrawbackreceivable存貨Inventories其中：原材料Including:Rawmaterials產(chǎn)成品(庫存商品)Finishedgoods待攤費用Prepaidanddeferredexpenses待處理流動資產(chǎn)凈損失UnsettledG/Loncurrentassets一年內(nèi)到期的長期債權(quán)投資Long-termdebentureinvestmentfallingdueinayaear其他流動資產(chǎn)Othercurrentassets流動資產(chǎn)合計Totalcurrentassets長期投資：Long-terminvestment：其中:長期股權(quán)投資Includinglongtermequityinvestment長期債權(quán)投資Longtermsecuritiesinvestment*合并價差Incorporatingpricedifference長期投資合計Totallong-terminvestment固定資產(chǎn)原價Fixedassets-cost減：累計折舊Less:AccumulatedDpreciation固定資產(chǎn)凈值Fixedassets-netvalue減：固定資產(chǎn)減值準備Less:Impairmentoffixedassets固定資產(chǎn)凈額Netvalueoffixedassets固定資產(chǎn)清理Disposaloffixedassets工程物資Projectmaterial在建工程ConstructioninProgress待處理固定資產(chǎn)凈損失UnsettledG/Lonfixedassets固定資產(chǎn)合計Totaltangibleassets無形資產(chǎn)Intangibleassets其中:土地使用權(quán)Includinganduserights遞延資產(chǎn)（長期待攤費用）Deferredassets其中:固定資產(chǎn)修理Including:Fixedassetsrepair固定資產(chǎn)改良支出Improvementexpenditureoffixedassets其他長期資產(chǎn)Otherlongtermassets其中:特準儲備物資Amongit:Speciallyapprovedreservingmaterials無形及其他資產(chǎn)合計Totalintangibleassetsandotherassets遞延稅款借項Deferredassetsdebits資產(chǎn)總計TotalAssets貨幣資金Cash短期投資Shortterminvestments應收票據(jù)Notesreceivable應收股利Dividendreceivable應收利息Interestreceivable應收帳款Accountsreceivable其他應收款Otherreceivables預付帳款Accountsprepaid期貨保證金Futureguarantee應收補貼款Allowancereceivable應收出口退稅Exportdrawbackreceivable存貨Inventories其中：原材料Including:Rawmaterials產(chǎn)成品(庫存商品)Finishedgoods待攤費用Prepaidanddeferredexpenses待處理流動資產(chǎn)凈損失UnsettledG/Loncurrentassets一年內(nèi)到期的長期債權(quán)投資Long-termdebentureinvestmentfallingdueinayaear其他流動資產(chǎn)Othercurrentassets流動資產(chǎn)合計Totalcurrentassets長期投資：Long-terminvestment：其中:長期股權(quán)投資Includinglongtermequityinvestment長期債權(quán)投資Longtermsecuritiesinvestment*合并價差Incorporatingpricedifference長期投資合計Totallong-terminvestment固定資產(chǎn)原價Fixedassets-cost減：累計折舊Less:AccumulatedDpreciation固定資產(chǎn)凈值Fixedassets-netvalue減：固定資產(chǎn)減值準備Less:Impairmentoffixedassets固定資產(chǎn)凈額Netvalueoffixedassets固定資產(chǎn)清理Disposaloffixedassets工程物資Projectmaterial在建工程ConstructioninProgress待處理固定資產(chǎn)凈損失UnsettledG/Lonfixedassets固定資產(chǎn)合計Totaltangibleassets無形資產(chǎn)Intangibleassets其中:土地使用權(quán)Includinganduserights遞延資產(chǎn)（長期待攤費用）Deferredassets其中:固定資產(chǎn)修理Including:Fixedassetsrepair固定資產(chǎn)改良支出Improvementexpenditureoffixedassets其他長期資產(chǎn)Otherlongtermassets其中:特準儲備物資Amongit:Speciallyapprovedreservingmaterials無形及其他資產(chǎn)合計Totalintangibleassetsandotherassets遞延稅款借項Deferredassetsdebits資產(chǎn)總計TotalAssets短期借款Short-termloans應付票款Notespayable應付帳款Accountspayab1e預收帳款Advancesfromcustomers應付工資Accruedpayro1l應付福利費Welfarepayable應付利潤(股利)Profitspayab1e應交稅金Taxespayable其他應交款Otherpayabletogovernment其他應付款Othercreditors預提費用Provisionforexpenses預計負債Accruedliabilities一年內(nèi)到期的長期負債Longtermliabilitiesduewithinoneyear其他流動負債Othercurrentliabilities流動負債合計Totalcurrentliabilities長期借款Long-termloanspayable應付債券Bondspayable長期應付款long-termaccountspayable專項應付款Specialaccountspayable其他長期負債Otherlong-termliabilities其中:特準儲備資金Including:Specialreservefund長期負債合計Totallongtermliabilities遞延稅款貸項Deferredtaxationcredit負債合計Totalliabilities*少數(shù)股東權(quán)益Minorityinterests實收資本(股本)SubscribedCapital國家資本Nationalcapital集體資本Collectivecapital法人資本Legalperson"scapital其中:國有法人資本Including:State-ownedlegalperson"scapital集體法人資本Collectivelegalperson"scapital個人資本Personalcapital外商資本Foreignbusinessmen"scapital資本公積Capitalsurplus盈余公積surplusreserve其中:法定盈余公積Including:statutorysurplusreserve公益金publicwelfarefund補充流動資本Supplermentarycurrentcapital*未確認的投資損失（以“-”號填列）Unaffirmedinvestmentloss未分配利潤Retainedearnings外幣報表折算差額ConverteddifferenceinForeignCurrencyStatements所有者權(quán)益合計Totalshareholder"sequity負債及所有者