资产负债表英文词汇

1、资产负债表词汇bal. e/p bal. b/p期初/期末数monetary capital货币资金short-term investment短期投资notes receivable应收票据dividend receivable应收股利interests receivable应收利息account receivable应收账款other receivables其他应收款prepaid accounts预付账款cover cost 期货保证金allowance receivable 应收补贴export drawback receivable应收出口退税inventories存货raw mate

2、rials原材料finished products产成品merchandise inventory库存商品prepaid and deferred expenses待摊费用net loss of current assets in suspense待处理固定资产净损失long-term investment in bonds due within one year一年内到期的长期债权投资short-term loans短期贷款notes payable应收票据accounts payable应付账款advances received预收账款accrued payroll应付工资welfare

3、fund payable应付福利dividends payable (dividends)应付利润（股利）interest payable 应付利息taxes payable应交税金/未交税金other funds payable其他应交款other payables其他应付款accrued expenses预提费用accrued liabilities预提负债deferred revenue递延收益long-term liabilities due within one year一年内到期的长期负债other current liabilities其他流动负债total current li

4、abilities流动负债合计other current assets其他流动资产total current assets流动资产合计long-term investment长期投资long-term investment on equities长期股权投资long-term investment on debts长期债权投资cost-book value differentialstotal long-term investment长期投资合计fixed assets-original cost固定资产原价minus: accumulated depreciation减: 累计折旧net-v

5、alue of fixed assets固定资产净值minus: depreciation reserves of fixed assets减：固定资产减值准备net book value of fixed assets固定资产账面净值project materials工程物资construction works in progress在建工程liquidation of fixed assets固定资产清理net loss of current assets in suspense待处理流动资产净损伤total fixed assets固定资产合计intangible assets无形资产l

6、and use right土地使用权long-term deferred and prepaid expenses长期待摊费用long-term liabilities长期负债bonds payable应付债券long-term payables长期应付款other long-term liabilities其他长期负债specially approved reserve materials特准储备物资total long-term liabilities长期负债合计deferred tax creditstotal liabilities负债总计minor shareholders equi

7、ty少数股东权益national capital国家资本collective capital集体资本corporate capital法人资本collective corporate capital集团法人资本personal capital个人资本foreign capital外商资本surplus reserves盈余公积repairs of fixed assetsimprovement expenditure of fixed assetsother long-term assets其他长期资产specially approved reserve capital特准储备资金total

8、intangible assets and other assets无形资产及其他资产合计debit item of deferred tax递延税款借项total assets资产总计statutory public welfare fund法定公益金uncommitted investment losses (showed with “-”)未确认的投资损伤 （以“-”填项）retained earnings未分配利润/未付利润foreign currency statements translations differences外币报表折算差额total owners equity所有者权益合计total liabilities & owners equity负债及所有者权益总计net accounts receivable应收帐款净额subsidies receivable应收补贴款deferred ass