Chine English
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
报出日期Submit Date
记账本位币币种Local Reporting Currency
审核人Verifier
填表人Preparer
资产负债表Balance Sheet
资产Asts
流动资产Current Asts
货币资金Bank and Cash
短期投资Current Investment
一年内到期委托贷款Entrusted loan receivable due within one year 贷款减值准备Impairment for Entrusted loan
短期投资跌价准备Impairment for current investment
短期投资净额Net bal of current investment
应收票据Notes receivable
应收股利Dividend receivable
应收利息Interest receivable
应收账款Account receivable
应收账款坏账准备Bad debt provision for Account receivable
应收账款净额Net bal of Account receivable
其他应收款Other receivable
其他应收款坏账准备Bad debt provision for Other receivable
其他应收款净额Net bal of Other receivable
预付账款Prepayment
应收补贴款Subsidy receivable
存货Inventory
存货跌价准备Provision for Inventory
存货净额Net bal 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 debt investment due within one year 其他流动资产Other current asts
长期股权投资Long-term equity investment
委托贷款Entrusted loan
长期债权投资Long-term debt investment
长期投资合计Total for long-term investment
长期股权投资减值准备Impairment for long-term equity investment
长期债权投资减值准备Impairment for long-term debt investment
委托贷款减值准备Provision for entrusted loan receivable
长期投资净额Net bal of long-term investment
合并价差Goodwill (Negative goodwill)
固定资产Fixed asts
固定资产原值Cost
累计折旧Accumulated Depreciation
固定资产净值Net bal
固定资产减值准备Impairment for fixed asts
固定资产净额NBV of fixed asts
工程物资Material holds for construction of fixed asts 在建工程Construction in progress英文经典句子
在建工程减值准备Impairment for construction in progress
在建工程净额Net bal of construction in progress
固定资产清理Fixed asts to be dispod of
固定资产合计Total fixed asts
大学英语自我介绍
无形资产及其他资产Other asts & Intangible asts
无形资产 Intangible asts
无形资产减值准备Impairment for intangible asts
无形资产净额Net bal of intangible asts
长期待摊费用Long-term deferred expen
bigfoot未担保余值Unguaranteed residual values
应收融资租赁款Receivables
融资租赁Finance lea
我心中的鲁迅其他长期资产Other non-current asts
无形及其他长期资产合计Total other asts & intangible asts
递延税款借项Deferred Tax asts
资产总计Total asts
负债及所有者（或股东）权益Liability & Equity
流动负债Current liability
短期借款Short-term loans
应付票据Notes payable
应付账款Accounts payable
已结算尚未完工款
预收账款Advance from customers
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Provision
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 payable
专项应付款Grants & Subsidies received
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 interests
chopsticks怎么读所有者权益（或股东权益）Owners’ Equity
实收资本（或股本Paid in capital
已归还投资Capital redemption
实收资本（或股本）净额Net bal of Paid in capital
资本公积Capital Rerves
盈余公积Surplus Rerves
法定公益金Statutory rerves
未分配利润Retained profits after appropriation
其中Include
本年利润Profits for the year
外币报表折算差额Translation rerve
所有者（或股东）权益合计Total Equity
负债及所有者（或股东）权益合计Total Liability & Equity
利润及利润分配表Income statement and profit appropriation 主营业务收入Revenue
主营业务成本Cost of Sales
主营业务税金及附加Sales Tax
主营业务利润Gross Profit
亏损以“—”填列- means loss
其他业务收入Other operating income
其他业务支出Other operating expen
营业费用Selling & Distribution expen
管理费用G&A expen
财务费用Finance expen
营业利润Profit from operation
长途电话加Add
投资收益Investment income
补贴收入Subsidy Income
营业外收入Non-operating income
营业外支出Non-operating expen
利润总额Profit before Tax
所得税Income tax
少数股东损益Minority interest
未确认投资损失Unrealid investment loss
净利润Net profit
年初未分配利润Retained profits
其他转入Other transfer-in
可供分配的利润Profit available for distribution
提取法定盈余公积Appropriation of statutory surplus rerves
提取法定公益金Appropriation of statutory welfare fund
提取职工奖励及福利基金Appropriation of staff incentive and welfare fund
提取储备基金Appropriation of rerve fund
提取企业发展基金Appropriation of enterpri expansion fund
提取退休准备金
利润归还投资Capital redemption
可供投资者分配的利润Profit available for owners' distribution
应付优先股股利Appropriation of preference share's dividend
提取任意盈余公积Appropriation of discretionary surplus rerve
应付普通股股利Appropriation of ordinary share's dividend
转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid
补充资料Supplementary Information
关联词出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments 自然灾害发生损失Loss from natural disaster
Increa (decrea) in profit due to changes in
会计政策变更增加（或减少）利润总额
Increa (decrea) in profit due to changes in
会计估计变更增加（或减少）利润总额
债务重组损失Loss from debt restructuring
接受捐赠
技术转让费
关联方
现金流量表
备抵法
权责发生制
汇兑损益
筹建期间
低值易耗品
一次摊销法
可变现净值
年限平均法
销售净价
账面价值
收入确认原则
年初余额
本年摊销
代扣缴个人所得税
实收资本
财产交易
金融衍生品
Japane
財務諸表カーバ
記帳本位通貨
貸借対照表2016英语四级答案
special effects
資産
1 年内に満期の到来する
日语等级考试官网
評価損失引当金
売掛金
未収入貸倒引当金
売掛金
その他未収入金
その他未収入貸倒引当金
売掛金
棚卸資産
前払い費用
n one year
評価損失引当金
固定資産
固定資産原価
累計原価償却
固定償却正味金額
固定資産損失引当金
固定償却正味金額fixed asts
建設仮勘定
損失引当金
固定資産
固定資産
無形資産
損失引当金
長期前払い費用
リース取引
買掛金
未払い税金
