資產負債表中英文對照

中文名稱	英文名稱
流動資產	CURRENT ASSETS：
現金	Cash on hand
銀行存款	Cash in bank
有價證券	Marketable securitiea
應收票據	Notes receivable
應收帳款	Accounts receivable
壞帳准備	Provision for bad debts
預付帳款	Advances to suppliers
其他應收款	Other receivables
待攤費用	Deferred and prepaid expenses
存貨	Inventories
存貨變現損失准備	Provision for loss on realization of inventory
一年內到期的長期債券投資	Long-term investments maturing within one year
其他流動資產	Other current assets
長期投資	Long-term in vestments
一年以上的應收款項	Receivables collectable after one year
固定資產：	FIXED ASSETS:
固定資產原價	Fixed assets-cost
累計折舊	Accumulated depreciation
固定資產凈值	Fixed assets-net value
固定資產清理	Disposal of fixed assets
在建工程	Construction in progress
無形資產	INTANGIBLE ASSETS:
場地使用權	Land occupancy right
工業產權及專有技術	Proprietary technology and patents
其他無形資產	Other intangibles assets
其他資產：	OTHER ASSETS
開辦費	Organization expenses
籌建期間匯兌損失	Exchange loss during start-up peried
遞延投資損失	Deferred loss on investments
遞延稅款借項	Deferred taxes debit
其他遞延支出	Other deferred expenses
待轉銷匯兌損失	Unamortized cxehange loss
流動負債	CURRENT LIABILITIES:
短期借款	Short term loans
應付票據	Notes payable
應付帳款	Accounts payable
應付工資	Accrued payroll
應交稅金	Taxes payable
應付利潤	Dividends payable
預收貨款	Advances from customers
其他應付款	Other payables
預提費用	Accrued expenses
應付福利費	Staff and workers bonus and welfare fund
一年內到期的長期負債	Long-term liabitities due within one year
其他流動負債	Other current liabilities
長期負債	LING-TERMLIABILITIES
長期借款	Ling-term loans
應付公司債	Debentures payable
應付公司債溢價（折價）	Premium(discount)on debentures payable
一年以上的應付款項	Payables due after one year
其他負債	OTHER LIABILITES
籌建期間匯兌收益	Exchange gain during start-up period
遞延投資收益	Deferred gain on investments
遞延稅款貸項	Deferred taxes credit
其他遞延貸項	Other deferred credit
待轉銷匯兌收益	Unamortized exchange gain
所有者權益：	OWNERS' EQUITY
實收資本	Paid in capital
其中：中方投資	Including:Chinese investment
其中：外方投資	Including:Foreign investment
已歸還投資	Investment returned
資本公積	Capital surplus
儲備基金	Reserve fund
企業發展基金	Enterprise expansion fund
利潤歸還投資	Profits capitalised on return of investment
本年利潤	current year profit
未分配利潤	Undistributed profits
主營業務收入	Revenue from main operation
主營業務成本	Cost of main operation
主營業務稅金及附加	Tax and additional duty of main operation
主營業務利潤	Income from main operation
其他業務利潤	Incom from other operation
營業費用	Operating expense
管理費用	General and administrative expense
財務費用	Financial expense
利息支出	Interest expense
匯兌損失	Exchange loss
營業利潤	Operating Income
投資收益	Investment income
營業外收入	Non-operating income
營業外支出	Non operating expense
利潤總額	Income before tax
所得稅	income tax
凈利潤	Net income