第1页共30页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共30页名称英译资产assets流动资产currentassets现金及约当现金cashandcashequivalents库存现金cashonhand零用金/周转金pettycash/revolvingfunds银行存款cashinbanks在途现金cashintransit约当现金cashequivalents其它现金及约当现金othercashandcashequivalents短期投资short-terminvestment短期投资—股票short-terminvestments-stock短期投资—短期票券short-terminvestments-short-termnotesandbills短期投资—政府债券short-terminvestments-governmentbonds第2页共30页第1页共30页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共30页短期投资—受益凭证short-terminvestments-beneficiarycertificates短期投资—公司债short-terminvestments-corporatebonds短期投资—其它short-terminvestments-other备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket应收票据notesreceivable应收票据贴现discountednotesreceivable应收票据—关系人notesreceivable-relatedparties其它应收票据othernotesreceivable备抵呆帐—应收票据allowanceforuncollectibleaccounts-notesreceivable应收账款accountsreceivable应收分期账款installmentaccountsreceivable应收账款—关系人accountsreceivable-relatedparties备抵呆帐—应收账款allowanceforuncollectibleaccounts-accountsreceivable第3页共30页第2页共30页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第3页共30页其它应收款otherreceivables应收远汇款forwardexchangecontractreceivable应收远汇款—外币forwardexchangecontractreceivable-foreigncurrencies买卖远汇折价discountonforwardex-changecontract名称英译应收收益earnedrevenuereceivable应收退税款incometaxrefundreceivable其它应收款—关系人otherreceivables-relatedparties其它应收款—其它otherreceivables-other备抵呆帐—其它应收款allowanceforuncollectibleaccounts-otherreceivables存货inventories商品存货merchandiseinventory寄销商品consignedgoods第4页共30页第3页共30页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第4页共30页在途商品goodsintransit备抵存货跌价损失allowanceforreductionofinventorytomarket制成品finishedgoods寄销制成品consignedfinishedgoods副产品by-products在制品workinprocess委外加工workinprocess-outsourced原料rawmaterials物料supplies在途原物料materialsandsuppliesintransit备抵存货跌价损失allowanceforreductionofinventorytomarket预付费用prepaidexpenses预付薪资prepaidpayroll预付租金prepaidrents第5页共30页第4页共30页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第5页共30页预付保险费prepaidinsurance用品盘存officesupplies预付所得税prepaidincometax其它预付费用otherprepaidexpenses预付款项prepayments预付货款prepaymentforpurchases其它预付款项otherprepayments其它流动资产othercurrentassets名称英译进项税额VATpaid(orinputtax)留抵税额excessVATpaid(oroverpaidVAT)暂付款temporarypayments代付款paymentonbehalfofothers员工借支advancestoemployees第6页共30页第5页共30页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第6页共30页存出保证金refundabledeposits受限制存款certificateofdeposit-restricted递延所得税资产deferredincometaxassets递延兑换损失deferredforeignexchangelosses业主(股东)往来owners'(stockholders')currentaccount同业往来currentaccountwithothers其它流动资产—其它othercurrentassets-other基金及长期投资fundsandlong-terminvestments基金funds偿债基金redemptionfund(orsinkingfund)改良及扩充基金fundforimprovementandexpansion意外损失准备基金contingencyfund退休基金pensionfund其它基金otherfunds第7页共30页第6页共30页编号：时间：2021年x月...
