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ID:1274172
大小:44.50 KB
页数:5页
时间:2017-11-09
《资产负债表、利润表会计专业术语中英文对照》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、流动资产:CURRENTASSETS:货币资金Cash结算备付金Provisionofsettlementfund拆出资金Fundslent交易性金融资产Financialassetsheldfortrading应收票据Notesreceivable应收账款Accountsreceivable预付款项Advancestosuppliers应收保费Insurancepremiumsreceivable应收分保账款Cessionpremiumsreceivable应收分保合同准备金Provisionofcessionreceivable应收利息Interestsreceiv
2、able其他应收款Otherreceivable买入返售金融资产Recoursablefinancialassetsacquired存货Inventories其中:原材料Rawmaterial库存商品Stockgoods一年内到期的非流动资产Non-currentassetsmaturingwithinoneyear其他流动资产Othercurrentassets流动资产合计TOTALCURRENTASSETS非流动资产:NON-CURRENTASSETS发放贷款及垫款Loansandpaymentsonbehalf可供出售金融资产Available-for-salef
3、inancialassets持有至到期投资Held-to-maturityinvestments长期应收款Long-termreceivables长期股权投资Long-termequityinvestments投资性房地产Investmentrealestates固定资产原价Fixedassetsoriginalcost减:累计折旧Less:Accumulateddepreciation固定资产净值Fixedassets--netvalue减:固定资产减值准备Less:Fixedassetsimpairmentprovision固定资产净额Fixedassets--ne
4、tbookvalue在建工程Constructioninprogress工程物资Constructionsupplies固定资产清理Fixedassetspendingdisposal生产性生物资产Bearerbiologicalassets油气资产Oilandnaturalgasassets无形资产Intangibelassets开发支出Researchanddevelopmentcosts商誉Goodwill长期待摊费用Long-termdeferredexpenses递延所得税资产Deferredtaxassets其他非流动资产Othernon-currentas
5、sets其中:特准储备物资Physicalassetsreservespecificallyauthorized非流动资产合计TOTALNON-CURRENTASSETS流动负债:CURRENTLIABILITIES:短期借款Short-termborrowings向中央银行借款Borrowingsfromcentralbank吸收存款及同业存放Depositsfromcustomersandinterbank拆入资金Depositfunds交易性金融负债Financialassetsheldforliabilities应付票据Notespayable应付账款Accou
6、ntspayable预收款项Advancesfromcustomers卖出回购金融资产款Fundsfromsalesoffinancialassetswithrepurchasementagreement应付手续费及佣金Handlingchargesandcommissionspayable应付职工薪酬Employeebenefitspayable其中:应付工资Including:Accruedpayroll应付福利费Welfarebenefitspayable其中:职工奖励及福利基金Including:Staffandworkers'bonusandselfare应交
7、税费Taxesandsurchargespayable其中:应交税金Including:Taxespayable应付利息Interestspayable其他应付款Otherpayables应付分保账款Cessioninsurancepremiumspayable保险合同准备金Provisionforinsurancecontracts代理买卖证券款Fundsreceivedasagentofstockexchange代理承销证券款Fundsreceivedasstockunderwrite一年内到期的非流动负债Non-currentlia
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