财务英语专业术语

负债及股东权益合计total liabilities and shareholders' interest Checked:
e-CMB Hongkong
其 他 资 产 other assets 场地使用权access of soil 其他递延支出other deferred expense 未摊销费用unamortized expense 开办费organization costs 其他资产合计 total other assets 资 产 合 计 total assets
其他负债other liabilities 存入保证金guarantee deposit received 其他负债合计total other liabilities 负债合计total liabilities 股 东 权 益shareholders' interest 资本 capital 储备基金 reserved fund 资本公积 reserved capital 累计盈亏 accumulated profit or loss 本期损益net income or loss for current period 股东权益合计 total shareholers' interest 汇率换算调整数exchange translation adjustments
Approved:
负债及股东权益 Liabilities and Shareholders'Interest 流动负债current liabilities 短期借款 short-term borrowings 应付票据 notes payable 应付帐款 accounts payable 应付关系人款项-帐款-CMI accounts payable-CMI 应付关系人款项-帐款-CMBHK accounts payable-CMBHK 应付关系人款项-帐款-CMS accounts payable-CMS 应付关系人款项-帐款-CMT accounts payable-CMT 应付关系人款项-帐款-CMW accounts payable-CMW 应付关系人款项-费用-CMI expense payable-CMI 应付关系人款项-费用-CMT expense payable-CMT 应付关系人款项-费用-CMW expense payable-CMW 应付关系人款项-费用-CMS expense payable-CMS 应付关系人款项-费用-CMBHK expense payable-CMBHK 预收股款-CMBHONGKONG dividend received in advance-CMB Hongkong 应付所得税 income tax payable 应付利润 profit payable 应付职工福利employee welfare payable 应付税额 tax payable 应付房产税 tax payable 应付土地税 tax payable 其他流动负债other current liabilities 应付费用accrued expenses 应付工资 accrued payroll 预收款 advance receipts 预提费用 expense taken out in advance 代收款 receipts under custody 暂收款 temporary receipts 其他应付款 other payables 流动负债合计 total current liabilities
资产 Assets 流动资产 current assets 现金cash 银行存款cash in banks 在途资金cash in transit 应收票据notes receivable 应收帐款accounts receivable 应收帐款-外销accounts receivable export 减：备抵呆帐reduce: allowance for uncollectible accounts 应收关系人款项-帐款-CMI accounts receivable-CMI 应收关系人款项-帐款-CMBHK accounts receivable-CMBHK 应收关系人款项-帐款-CMS accounts receivable-CMS 应收关系人款项-帐款-CMW accounts receivable-CMW 应收关系人费用CMT expense receivable-CMT 应收关系人款项-费用-CMI expense receivable-CMI 应收关系人款项-费用-CMW expense receivable-CMW 应收关系人款项-费用-CMS expense receivable-CMS 应收关系人款项-费用-BIRN expense receivable-BIRN 应收关系人款项-费用-CMBHK expense receivable-CMBHK 应收关系人款项-帐款-BIRN accounts receivable-BIRN 存货 inventories 用品盘存 office supplies 在途材料 material in transit 原料 raw material 物料 supplies 在制品 work in process 制成品 finished goods 减：存货变现损失reduce:loss on realization of inventories 其他流动资产 other current assets 预付款项 prepayment 暂付款temporary payments 其他应收款other receivables 存出保证金 refundable deposits 流动资产合计 total current assets
wk.baidu.com
固定资产 Fixd Assets 房屋及设备 building and equipment 机器设备machinery equipment 杂项设备 miscellaneous equipment 运输设备 transportation equipment 生财器具 other equipment 未完工程 construction in progress 预付设备款 prepaymemt for equipment 小计 total 减:累计折旧reduce: accumulated depreciation 固定资产净额net amount of fixed assets