英语财务三张表资产负债表利润表现金流量表.doc

资产负债表 Balance Sheet 项目 ITEM 货币资金 Cash 短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货 Inventories 其中:原材料 Including:Raw materials 产成品( 库存商品) Finished goods 待摊费用 Prepaid and deferred expenses 待处理流动资产净损失 Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due ina yaear 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 : 其中: 长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment * 合并价差 Incorporating price difference 长期投资合计 Total long-term investment 固定资产原价 Fixed assets-cost 减:累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed value 减:固定资产减值准备 Less:Impairment of fixed assets value of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 Project material 在建工程 Construction in Progress 待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 Intangible assets 其中: 土地使用权 Including and use rights 递延资产(长期待摊费用) Deferred assets 其中: 固定资产修理 Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets 其中: 特准储备物资 Among it:Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets 递延税款借项 Deferred assets debit