权威trados英汉记忆库：财会(6.4万字)

English
physical quantity, consumption in quantity profit and loss statement/account taxable income investment regulation tax similarly hereinafter, the same below production capacity information about banking investment Balance Sheet ITEM Cash Short term investments Notes receivable Dividend receivable Interest receivable Accounts receivable Other receivables Accounts prepaid Future guarantee Allowance receivable Export drawback receivable Inventories Including: Raw materials Finished goods Prepaid and deferred expenses Unsettled G/L on current assets Long-term debenture investment falling due in a year Other current assets Total current assets Long-term investment： Including long term equity investment Long term securities investment Incorporating price difference Total long-term investment Fixed assets-cost Less: Accumulated Depreciation Fixed assets-net value Less: Impairment of fixed assets Net value of fixed assets Disposal of fixed assets Project material Construction in Progress Unsettled G/L on fixed assets Total tangible assets Intangible assets
Including and use rights Deferred assets Including: Fixed assets repair Improvement expenditure of fixed assets OthLeabharlann Baidur long term assets Among it: Specially approved reserving materials Total intangible assets and other assets Deferred assets debits Total Assets Balance Sheet ITEM Short-term loans Notes payable Accounts payab1e Advances from customers Accrued payro1l Welfare payable Profits payab1e Taxes payable Other payable to government Other creditors Provision for expenses Accrued liabilities Long term liabilities due within one year Other current liabilities Total current liabilities Long-term loans payable Bonds payable long-term accounts payable Special accounts payable Other long-term liabilities Including: Special reserve fund Total long term liabilities Deferred taxation credit Total liabilities Minority interests Subscribed Capital National capital Collective capital Legal person’s capital Including: State-owned legal person’s capital Collective legal person’s capital Personal capital Foreign businessmen’s capital Capital surplus
Chinese
实物量 损益表 应纳税所得额 投资方向调节税 下同 产能 投行资料 资产负债表 项目 货币资金 短期投资 应收票据 应收股利 应收利息 应收帐款 其他应收款 预付帐款 期货保证金 应收补贴款 应收出口退税 存货 其中：原材料 产成品(库存商品) 待摊费用 待处理流动资产净损失 一年内到期的长期债权投资 其他流动资产 流动资产合计 长期投资： 其中:长期股权投资 长期债权投资 合并价差 长期投资合计 固定资产原价 减：累计折旧 固定资产净值 减：固定资产减值准备 固定资产净额 固定资产清理 工程物资 在建工程 待处理固定资产净损失 固定资产合计 无形资产
其中:土地使用权 递延资产（长期待摊费用） 其中:固定资产修理 固定资产改良支出 其他长期资产 其中:特准储备物资 无形及其他资产合计 递延税款借项 资产总计 资产负债表(续表) 项目 短期借款 应付票款 应付帐款 预收帐款 应付工资 应付福利费 应付利润(股利) 应交税金 其他应交款 其他应付款 预提费用 预计负债 一年内到期的长期负债 其他流动负债 流动负债合计 长期借款 应付债券 长期应付款 专项应付款 其他长期负债 其中:特准储备资金 长期负债合计 递延税款贷项 负债合计 少数股东权益 实收资本(股本) 国家资本 集体资本 法人资本 其中:国有法人资本 集体法人资本 个人资本 外商资本 资本公积