中英文对比财务报表(有何谬误,欢迎指正)资产负债表 BALANCE SHEET2002 年 11 月 30 日 as at 30/11/2002资产 Assets负 债 和 所 有 者 权 益 Liabilities & Equity流动资产 Current Assets:流动负债 Current Liabilities:货币资金 Cash短期投资 Short term investments应付帐款 Trade payables应收票据 Notes receivable预收帐款 Advanced receipts应收股利 Dividend receivable应付工资 Accruals for salaries应收利息 Interest receivable应付福利费 Accruals for benefits应收帐款 Trade receivable应付股利 Accruals for dividends其他应收款 Other receivable应交税金 Accruals for taxes存货 Inventories其他应交款 Other liabilities待摊费用 Prepaid expenses其他应付款 Other payables流动资产合计 Total current assets预提费用 Provision for expenses 流 动 负 债 合 计 Total current liabilities固定资产 Fixed Assets: 固定资产原价 Tangible assets长期负债 Long term liabilities:减 Less:累计折旧 Depreciation长期应付款 Long term liabilities固定资产净值 Net tangible assets长 期 负 债 合 计 Total long term lia