中英文财务报表对 照.doc

中英文财务报表对照摘自《首席财务官》2008年12月11日一、企业财务会计报表封面FINANCIALREPORTCOVER 报表所属期间之期末时间点PeriodEnded 所属月份ReportingPeriod 报出日期SubmitDate 记账本位币币种LocalReportingCurrency 审核人Verifier 填表人Preparer 二、资产负债表BalanceSheet 资产Assets 流动资产CurrentAssets 货币资金BankandCash 短期投资CurrentInvestment 一年内到期委托贷款Entrustedloanreceivableduewithinoneyear 减:一年内到期委托贷款减值准备Less:ImpairmentforEntrustedloanreceivableduewithinoneyear 减:短期投资跌价准备Less:Impairmentforcurrentinvestment balofcurrentinvestment 应收票据Notesreceivable 应收股利Dividendreceivable 应收利息Interestreceivable ountreceivable 减:应收账款坏账准备Less:ountreceivable ountreceivable 其他应收款Otherreceivable 减:其他应收款坏账准备Less:BaddebtprovisionforOtherreceivable balofOtherreceivable 预付账款Prepayment 应收补贴款Subsidyreceivable 存货Inventory 减:存货跌价准备Less:ProvisionforInventory balofInventory 已完工尚未结算款Amountduefromcustomerforcontractwork 待摊费用DeferredExpense 一年内到期的长期债权投资Long-termdebtinvestmentduewithinoneyear 一年内到期的应收融资租赁款Financeleasereceivablesduewithinoneyear 其他流动资产Othercurrentassets 流动资产合计Totalcurrentassets 长期投资Long-terminvestment 长期股权投资Long-termequityinvestment 委托贷款Entrustedloanreceivable 长期债权投资Long-termdebtinvestment 长期投资合计Totalforlong-terminvestment 减:长期股权投资减值准备Less:Impairmentforlong-termequityinvestment 减:长期债权投资减值准备Less:Impairmentforlong-termdebtinvestment 减:委托贷款减值准备Less:Provisionforentrustedloanreceivable baloflong-terminvestment 其中:合并价差Include:Goodwill(Negativegoodwill) 固定资产Fixedassets 固定资产原值Cost 减:累计折旧L