新会计准则下的英文版的会计报表
一、企业财务会计报表封面 FINANCIAL REPORT COVER
报表所属期间之期末时间点 Period Ended
所属月份 Reporting Period
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报出日期 Submit Date
记账本位币币种 Local Reporting Currency
审核人 Verifier
填表人 Preparer
二、资产负债表 Balance Sheet
资产 Asts
流动资产 Current Asts
货币资金 Cash and Cash Equivalents
debate的用法
短期投资 Short-term Investment
一年内到期委托贷款 Entrusted Loan Receivable Due within One Year
减：一年内到期委托贷款减值准备 Deduct: Depreciation Rerve for Entrusted Loan Receivable Due within One Year
减：短期投资跌价准备 Deduct: Falling Price Rerve for Short-term Investment
短期投资净额 Net Value of Short-term Investment
应收票据 Notes Receivable
应收股利 Dividends Receivable
应收利息 Interest Receivable
应收账款 Accounts Receivable
减：应收账款坏账准备 Deduct: Bad Debt Rerve for Accounts Receivable
应收账款净额 Net Value of Accounts Receivable
baken 其他应收款 Other Receivable
减：其他应收款坏账准备 Deduct: Bad Debt Rerve for Other Receivable
其他应收款净额 Net Value of Other Receivable
预付账款 Prepayment
应收补贴款 Subsidy Receivable
存货 Inventory
减：存货跌价准备 Deduct: Inventory Falling Price Rerve
存货净额 Net Value of Inventory
已完工尚未结算款 Amount Due from Customer for Contract Work
待摊费用 Deferred Expen
一年内到期的长期债权投资 Long-term Investment on Bonds Due within One Year
一年内到期的应收融资租赁款 Financial Lea Receivable Due within One Year
其他流动资产 Other Current Asts
流动资产合计 Total Current Asts
长期投资 Long-term Investment
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长期股权投资 Long-term Investment on Stocks请的英文
委托贷款 Entrusted Loan
长期债权投资 Long-term Investment on Bonds
长期投资合计 Total Long-term Investment
减：长期股权投资减值准备 Deduct: Depreciation Rerve for Long-term Investment on Stocks
减：长期债权投资减值准备 Deduct: Depreciation Rerve for Long-term Investment on Bonds
减：委托贷款减值准备 Deduct: Depreciation Rerve for Entrusted Loan
长期投资净额 Net Value of Long-term Investment
其中：合并价差 Include: Cost-Book Value Differentials
固定资产 Fixed Asts
固定资产原值 Original Value of Fixed Ast
减：累计折旧 Deduct: Accumulated Depreciation
固定资产净值 Net Value of Fixed Asts
减：固定资产减值准备 Deduct: Depreciation Rerve for Fixed Asts
固定资产净额 Net Value of Fixed Asts
工程物资 Project Goods and Material
在建工程 Construction in Progress
减：在建工程减值准备 Deduct: Depreciation Rerve for Construction in Progress
在建工程净额 Net Value of Construction in Progress
固定资产清理 Disposal of Fixed Asts
固定资产合计 Total Fixed Asts
无形资产及其他资产 Intangible Asts & Other Astsestoque
无形资产 Intangible Asts
减：无形资产减值准备 Deduct: Depreciation Rerve for Intangible Asts
无形资产净额 Net Value of Intangible Asts
我的同桌400字 长期待摊费用 Long-term Deferred Expen
融资租赁——未担保余值 Financial Lea – Unguaranteed Residual Values
融资租赁——应收融资租赁款 Financial Lea –Financial Lea Receivable
其他长期资产 Other Long-term Asts
无形及其他长期资产合计 Total of Intangible Asts & Other Asts
递延税项 Deferred Tax
递延税款借项 Deferred Tax Debits
bent资产总计 Total Asts
负债及所有者（或股东）权益 Liability & Owners’ (Shareholders) Equity
流动负债 Current Liability
短期借款 Short-term Loans
应付票据 Notes Payablefairies
应付账款 Accounts Payable
已结算尚未完工款Unearned Receivable
预收账款 Deposit Received
应付工资 Payroll Payable
应付福利费 Welfare Payable
应付股利 Dividend Payable
应交税金 Taxes Payable
其他应交款 Other Fees Payable
其他应付款 Other Payable
预提费用 Accrued Expen
预计负债 Accrued Liabilities
递延收益 Deferred Revenue
一年内到期的长期负债 Long-term Liability Due within One Year
其他流动负债 Other Current Liability
流动负债合计 Total Current Liability
长期负债 Long-term Liability
长期借款 Long-term Loans
应付债券 Bonds Payable
长期应付款 Long-term Payablehometown
专项应付款 Special Payable
其他长期负债 Other Long-term Liability
长期负债合计 Total Long-term Liability
递延税项 Deferred Tax
递延税款贷项 Deferred Tax Liabilities
负债合计 Total Liability
少数股东权益 Minority Equity
所有者权益（或股东权益） Owners’ (Shareholders) Equity
实收资本（或股本） Paid-in Capital
减；已归还投资 Deduct: Investment Returned
实收资本（或股本）净额 Net Value of Paid-in Capital
资本公积 Capital Rerves
盈余公积 Surplus Rerves
其中：法定公益金 Include: Legal Public Welfare Fund
