balancesheet中英文财会词汇对照

Sheet1BALANCE SHEET流动资产：CURRENT ASSETS 现金 Cash on hand 银行存款 Cash in bank 有价证券 Marketable securities 应收票据 Notes receivable 应收帐款 Accounts receivable 减：坏帐准备 less:Provision for baddebts 预付货款 Advance to suppliers 其他应收款 Other receivables 待摊费用 Deferred and prepaid expenses 存货 Inventories 减:存货变现损失准备 Less:Provision for loss on realization of inventory 一年内到期的长期投资 Long-term investment maturing within one year 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 长期投资 Long-term investment 一年以上的应收款项 Receivables collectable after one year长期投资合计TOTAL LONG-TERM INVESTMENT固定资产：FIXED ASSETSPage 1Sheet1 固定资产原价 Fixed assets-cost 减：累计折旧 less:Accumulated depreciation 固定资产净值 Fixed assets-net value 固定资产清理 Disposal of fixed assets固定资产合计TOTAL FIXED ASSETS在建工程CONSTRUCTION IN PROGRESS在建工程Construction in progress无形资产INTANGIBLE ASSETS 场地使用权 Land occupancy 工业产权及专利技术 Proprietary technology and patents 其他无形资产 Other intangible assets无形资产合计TOTAL INTANGIBLE ASSETS其他资产:OTHER ASSETS 开办费Opganization expenses 筹建期间汇兑损失 Exchange loss during start-up period 递延投资损失 Deferred less on investment 递延税款借项 Deferred taxs debit 其他递延支出 Other deferred expenses 待转销汇兑损失 Unamortizad exchange loessesPage 2Sheet1其他资产合计TOTAL OTHER ASSETS资产总计TOTAL ASSETS附注:NOTES1.委托加工材料Cutomers' materials to be processed2.受托代销产品 Consigment-in3.代管商品物资Good held for others4.由企业负责的应收票据Notes receivable discounted with recourseNotes receivable discounted with recourse5.租入固定资产Fixed assets under operating lease6.本年支付进口坏节税金Page 3Sheet1流动负债：CURRENT LIABILITIES 短期借款 Short-term loans 应付票据 N...