会计科目中英文对照.pdf

会计科目中英文对照

会计科目Description

资产ASSETS

现金和银行存款”Cashonhandandcashinbank

(or:Cashandbankdeposits)”

短期投资S-Tinvestment

减：短期投资跌价准备Les:ProvisionforS-Tinvestment

短期投资，净值S-Tinvestment‚net

应收票据Notesreceivable

应收股利Dividendreceivable

应收利息Interestreceivable

应收帐款Accountsreceivable

减：坏帐准备”Less:Provisionforbaddebt

(or:Allowancefordoubtfuldebt)”

应收帐款，净值Accountsreceivable‚net

应收关联方款项DuefromRelatedparties

应收/应付合并子公司Duefrom/toconsol.Sub.

应收控股公司Duefromholdingcompany

应收分公司款项Duefromassociateco
预付帐款Prepaymert

预交税金Prepaidtax

其他应收款Otherreceivable

减：坏帐准备Less:Provisionforbaddebt

其他应收款，净值Otherreceivables‚net

存货Inventory

减：存货跌价准备Less:Provisionforinventory

存货，净值Inventory‚net

待摊费用Deferredexpenses

待处理流动资产Currentlosssuspense

其他流动资产Othercurrentassets

IPO＝InitialPublicOfferings=首次公开募股IPOexpense-duefromSingaporeChanghua

一年内到期长期债券投资CurrentportionofL-Tinvestmentonbonds

应收补贴款Subsidyreceivable

流动资产合计Totalofcurrentassets

长期股权投资Long-terminvestment-equity

股权投资差额Long-terminvestment-surplus

长期债权投资Long-terminvestment-bonds

其他长期投资Long-terminvestment-others

长期投资合计L-Tinvestment‚subtotal

固定资产，原值Fixedassets‚cost

减：累计折旧Less:Accumulateddepreciation
减：减值准备Less:Impairmentlosses

固定资产，净值Fixedassets‚net

固定资产清理DisposalofF.A.

工程物资MaterialsofCIP

在建工程Constructioninprogress‚net

商誉Goodwill

无形资产，净值Intangibleassets‚net

长期待摊费用L-Tdeferredexpenses

其他长期资产OtherL-Tassets

递延税款（资产）Deferredtaxassets

资产合计Totalassets

负债LIABILITIES

短期借款Short-termloan

应付票据Notespayable

应付帐款Accountspayable

应付关联方款项DuetoRelatedparties

应付控股公司Duetoholdingcompany

应付联属企业款项Duetoassociateco

应付工资Salarypayable

应付福利费welfarepayable

应交税金Taxpayable

应付股利Dividendpayable
其他应交款Payabletoothers