會(huì)計(jì)中英文對(duì)照

1、完整英文版資產(chǎn)負(fù)債表、利潤(rùn)表及現(xiàn)金流量表完整英文版資產(chǎn)負(fù)債表、利潤(rùn)表及現(xiàn)金流量表BalanceSheet資產(chǎn)負(fù)債表ITEM項(xiàng)目Cash貨幣資金Shtterminvestments短期投資Notesreceivable應(yīng)收票據(jù)Dividendreceivable應(yīng)收股利Interestreceivable應(yīng)收利息Accountsreceivable應(yīng)收帳款Otherreceivables其他應(yīng)收款A(yù)ccountsprepaid預(yù)付帳款Fu

2、tureguarantee期貨保證金Allowancereceivable應(yīng)收補(bǔ)貼款Exptdrawbackreceivable應(yīng)收出口退稅Inventies存貨Including:Rawmaterials其中：原材料Finishedgoods產(chǎn)成品(庫(kù)存商品)Prepaiddeferredexpenses待攤費(fèi)用UnsettledGLoncurrentassets待處理流動(dòng)資產(chǎn)凈損失Longtermdebentureinvestmen

3、tfallingdueinayear一年內(nèi)到期的長(zhǎng)期債權(quán)投資Othercurrentassets其他流動(dòng)資產(chǎn)Totalcurrentassets流動(dòng)資產(chǎn)合計(jì)Longterminvestment：長(zhǎng)期投資：Includinglongtermequityinvestment其中:長(zhǎng)期股權(quán)投資Longtermsecuritiesinvestment長(zhǎng)期債權(quán)投資Incpatingpricedifference合并價(jià)差Totallongtermi

4、nvestment長(zhǎng)期投資合計(jì)Fixedassetscost固定資產(chǎn)原價(jià)Taxespayable應(yīng)交稅金Otherpayabletogovernment其他應(yīng)交款Othercredits其他應(yīng)付款Provisionfexpenses預(yù)提費(fèi)用Accruedliabilities預(yù)計(jì)負(fù)債Longtermliabilitiesduewithinoneyear一年內(nèi)到期的長(zhǎng)期負(fù)債Othercurrentliabilities其他流動(dòng)負(fù)債Tota

5、lcurrentliabilities流動(dòng)負(fù)債合計(jì)Longtermloanspayable長(zhǎng)期借款Bondspayable應(yīng)付債券longtermaccountspayable長(zhǎng)期應(yīng)付款Specialaccountspayable專項(xiàng)應(yīng)付款Otherlongtermliabilities其他長(zhǎng)期負(fù)債Including:Specialreservefund其中:特準(zhǔn)儲(chǔ)備資金Totallongtermliabilities長(zhǎng)期負(fù)債合計(jì)Def

6、erredtaxationcredit遞延稅款貸項(xiàng)Totalliabilities負(fù)債合計(jì)Minityinterests少數(shù)股東權(quán)益SubscribedCapital實(shí)收資本(股本)Nationalcapital國(guó)家資本Collectivecapital集體資本Legalperson’sentitycapital法人資本Including:Stateownedlegalperson’scapital其中:國(guó)有法人資本Collective