外商投资企业会计报表项目中英文对照表.docx

外商投资企业会计报表项目中英文对照表

第一篇：外商投资企业会计报表项目中英文对照表外商投资企业会计报表项目中英文对照表字体大小：大|中|小2006-12-1416:46评论：0外商投资企业会计报表项目中英文对照表(供参考)外商投资工业企业会计报表FinancialStatementsforIndustrialEnterpriseswithForeignInvestment━━━━━━━━━━━━━━━━(企业名称NAMEOFENTERPRISE)资产负债表BALANCESHEET_____年_____月_____日会外工01表Asof(month/date)19FORMAFI(INDUSTRIAL)-01)单位MONETARYUNIT:}1━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━,资产行次年初数期末数ASSETSLINENO.ATBEG.OFYEARATENDOFPERIOD────────────────────────────────────────流动资产：CURRENTASSETS}现金Cashonhand银行存款Cashinbank有价证券Marketablesecurities应收票据Notesreceivable应收账款Accountsreceivable减：坏账准备Less:provisionforbaddebts预付货款Advancestosuppliers其他应收款Otherreceivables待摊费用Prepaidexpense存货Inventories减：存货变现损失准备Less:Provisionforlossonrealizationofinventories一年内到期的长期投资Long-terminvestmentsmaturingwithinoneyear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资：LONG-TERMINVESTMENTS长期投资Long-terminvestments一年以上的应收款项Receivablescollectibleafteroneyear固定资产：FIXEDASSETS:固定资产原价Fixedassets-cost21减：累计折旧Less:Accumulateddepreciation固定资产净值Fixedassets-netvalue23固定资产清理Disposaloffixedassets27在建工程：CONSTRUCTIONINPROGRESS:在建工程Constructioninprogress无形资产：INTANGIBLEASSETS:场地使用权Landoccupancyright293)>工业产权及专有技术Industrypropertyrightsandproprietary)technology30其他无形资产Otherintangibleassets无形资产合计Totalintangibleassets其他资产：OTHERASSETS:-开办费Organizationexpense筹建期间汇兑损失Exchangelossduringstartupperiod递延投资损失Deferredlossoninvestments递延税款借项Deferredtaxcharges其他递延支出Otherdeferredexpense待转销汇兑损失Unamortizedexchangeloss其他资产合计Totalotherassets资产总计TOTALASSETS负债及所有者权益LIABILITIESANDOWNER’SEQUITY流动负债：CURRENTLIABILITIES：短期借款Short-termloans应付票据Notespayable应付账款Accountspayable应付工资Accruedpayroll应交税金Taxespayable应付股利Dividendspayable预收货款Advancesfromcustomers其他应付款Otherpayables预提费用Accruedexpense职工奖励及福利基金Staffandworkers’bonusandwelfarefund一年内到期的长期负债Long-termliabilitiesduewithinoneyear其他流动负债Othercurrentliabilities流动负债合计Totalcurrentliabilities长期负债：LONG-TERMLIABILITIES：长期借款Long-termloans56-]-应付公司债Debenturespayable应付公司债溢价(折价)Premium(discount)ondebenturespayable一年以上的应付款项Paya