中英文对照常用计量单位名称及缩写
中英文对照财务报表(有何谬误,欢迎指正)
资产负债表 BALANCE SHEET 2002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 页脚内容1
中英文对照常用计量单位名称及缩写
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 liabilities 固定资产合计 Total tangible assets 页脚内容2
中英文对照常用计量单位名称及缩写
递延税款贷项 Deferred income taxes 无形资产及其他资产 Intangible Assets: 负债合计 Total liabilities 无形资产 Intangible assets 长期待摊费用 Long term advance payments 所有者权益 Shareholders' equity 其他长期资产 Other long term assets 实收资本 Subscribed Capital 无形资产及其他资产合计 Total intangible assets 资本公积 Capital reserves 盈余公积 Other reserves 递延税款借项 Deferred income taxes 未分配利润 Retained earnings 所有者权益合计 Total shareholder's equity 负债和所有者权益合计Total Liabilities & 资产总计 Total Assets Equity 页脚内容3