会计报表科目中英文对照

一、企业财务会计报表封面FINANCIAL REPORT COVER

报表所属期间之期末时间点Period Ended

所属月份Reporting Period

报出日期Submit Date

记账本位币币种Local Reporting Currency

审核人Verifier

填表人Preparer

二、资产负债表Balance Sheet

资产Assets

流动资产Current Assets

货币资金Bank and Cash

短期投资Current Investment

一年内到期委托贷款Entrusted loan receivable due within one year

减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year

减：短期投资跌价准备Less: Impairment for current investment

短期投资净额Net bal of current investment

应收票据Notes receivable

应收股利Dividend receivable

应收利息Interest receivable

应收账款Account receivable

减：应收账款坏账准备Less: Bad debt provision for Account receivable

应收账款净额Net bal of Account receivable

其他应收款Other receivable

减：其他应收款坏账准备Less: Bad debt provision for Other receivable

其他应收款净额Net bal of Other receivable

预付账款Prepayment

应收补贴款Subsidy receivable

存货Inventory

减：存货跌价准备Less: Provision for Inventory

存货净额Net bal of Inventory

已完工尚未结算款Amount due from customer for contract work

待摊费用Deferred Expense

一年内到期的长期债权投资Long-term debt investment due within one year

一年内到期的应收融资租赁款Finance lease receivables due within one year

其他流动资产Other current assets

流动资产合计Total current assets

长期投资Long-term investment

长期股权投资Long-term equity investment

委托贷款Entrusted loan receivable

长期债权投资Long-term debt investment

长期投资合计Total for long-term investment

减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable

长期投资净额Net bal of long-term investment

其中：合并价差Include: Goodwill (Negative goodwill)

固定资产Fixed assets

固定资产原值Cost

减：累计折旧Less: Accumulated Depreciation

固定资产净值Net bal

减：固定资产减值准备Less: Impairment for fixed assets

固定资产净额NBV of fixed assets

工程物资Material holds for construction of fixed assets

在建工程Construction in progress

减：在建工程减值准备Less: Impairment for construction in progress

在建工程净额Net bal of construction in progress

固定资产清理Liquidation of Fixed assets

固定资产合计Total fixed assets

无形资产及其他资产Other assets & Intangible assets

无形资产Intangible assets

减：无形资产减值准备Less: Impairment for intangible assets

无形资产净额Net bal of intangible assets

长期待摊费用Long-term deferred expense

融资租赁——未担保余值Finance lease –Unguaranteed residual values

融资租赁——应收融资租赁款Finance lease –Receivables

其他长期资产Other non-current assets

无形及其他长期资产合计Total other assets & intangible assets

递延税项Deferred Tax

递延税款借项Deferred Tax assets

资产总计Total assets

负债及所有者（或股东）权益Liability & Equity

流动负债Current liability

短期借款Short-term loans

应付票据Notes payable

应付账款Accounts payable

已结算尚未完工款

预收账款Advance from customers Deposit Received

应付工资Payroll payable

应付福利费Welfare payable

应付股利Dividend payable

应交税金Taxes payable

其他应交款Other fees payable

其他应付款Other payable

预提费用Accrued Expense

预计负债Anticipation Liabilities