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资产负债表中英文对照
1
资产
assets
11~ 12
流动资产
current
assets
111
现金及约当现金
cash and
cash
equivalents
1111
库存现金
cash on hand
1112
零用金
/
< br>周转金
petty cash/revolving
funds
1113
银行存款
cash in banks
1116
在途现金
cash in transit
1117
约当现金
cash equivalents
1118
其它现金及
约当现金
other cash
and
cash equivalents
112
短期投资
short-term
investments
1121
短期投资
-
股票
short-term
investments -
stock
1122
短期投资
-
短期票券
short-term
investments -
short-term notes and bills
1123
短期投资
-
政府债券
short-term
investments -
government bonds
1124
短期投资
-
受益凭证
short-term
investments -
beneficiary certificates
1125
短期投资
-
公司债
short-term
investments -
corporate bonds
1128
短期投资
-
其它
short-term investments -
other
1129
备抵短期投资跌价损失
allowance for
reduction of
short-term investment to market
113
应收票据
notes
receivable
1131
应收票据
notes
receivable
1132
应收票据贴现
discounted notes
receivable
1137
应收票据
-
关系人
notes receivable -
related
parties
1138
其它应收票据
other notes receivable
1139
备抵呆帐
－应收票据
allowance for
uncollectible
accounts- notes receivable
114
应收帐款
accounts receivable
1141
应收帐款
accounts receivable
1142
应收分期帐款
installment accounts
receivable
1147
应收帐款
-
关系人
accounts receivable -
related parties
1149
备抵呆帐
－应收帐款
allowance for
uncollec-
tible accounts - accounts receivable
118
其它应收款
other
receivables
1181
应收出售远汇款
forward exchange
contract receivable
1182
应收远汇款
-
外币
forward exchange
contract
receivable - foreign currencies
1183
买卖远汇折价
discount on forward
ex-
change contract
1184
应收收益
earned revenue receivable
1185
应收退税款
income tax refund
receivable
1187
其它应收款
-
关系人
other receivables -
related
parties
1188
其它应收款
-
其它
other receivables -
other
1189
备抵呆帐
-
其它应收款
allowance for
uncollec-
tible accounts - other receivables
121~122
存货
inventories
1211
商品存货
merchandise inventory
1212
寄销商品
consigned
goods
1213
在途商品
goods in transit
1219
备抵存货跌价损失
allowance for
reduction of
inventory to market
1221
制成品
finished goods
1222
寄销制成品
consigned finished goods
1223
副产品
by-products
1224
在制品
work in process
1225
委外加工
work in process -
outsourced
1226
原料
raw materials
1227
物料
supplies
1228
在途原物料
materials and supplies in
transit
1229
备抵存货跌价损失
allowance for
reduction of inventory to market
125
预付费用
prepaid
expenses
1251
预付薪资
prepaid
payroll
1252
预付租金
prepaid
rents
1253
预付保险费
prepaid insurance
1254
用品盘存
office supplies
1255
预付所得税
prepaid income tax
1258
其它预付费用
other
prepaid expenses
126
预付款项
prepayments
1261
预付货款
prepayment
for purchases
1268
其它预付款项
other prepayments
128~129
其它流动资产
other
current assets
1281
进项税额
V
AT paid ( or input tax)
1282
留抵税额
excess V
AT paid
(or overpaid
V
AT)
1283
暂付款
temporary payments
1284
代付款
payment on behalf of others
1285
员工借支
advances to
employees
1286
存出保证金
refundable deposits
1287
受限制存款
certificate
of
deposit-restricted
1291
递延所得税资产
deferred income tax
assets
1292
递延兑换损失
deferred foreign exchange
losses
1293
业主
(
股东
)
往来
owners'(stockholders')
current account
1294
同业往来
current account with others
1298
其它流动资产
-
其它
other current assets
- other
13
基金及长期投资
funds and
long-term
investments
131
基金
funds
1311
偿债基金
redemption fund (or
sinking fund)
1312
改良及扩充基金
fund for
improvement
and expansion
1313
意外损失准备基金
contingency fund
1314
退休基金
pension fund
1318
其它基金
other funds
132
长期投资
long-term
investments
1321
长期股权投资
long-term
equity
investments
1322
长期债券投资
long-term bond
investments
1323
长期不动产投资
long-term real estate
in-
vestments
1324
人寿保险现金解约价值
cash surrender
value of life
insurance
1328
其它长期投资
other long-term
investments
1329
备抵长期投资跌价损失
allowance for
excess of cost over market value of
long-term
investments
14~ 15
固定资产
property ,
plant, and
equipment
141
土地
land
1411
土地
land
1418
土地
-
重估增值
land - revaluation
increments
142
土地改良物
land improvements
1421
土地改良物
land improvements
1428
土地改良物
-
重估增值
land
improvements -
revaluation increments
1429
累积折旧
-
土地改良物
accumulated
depreciation - land improvements
143
房屋及建物
buildings
1431
房屋及建物
buildings
1438
房屋及建物
-
重估增值
buildings
-revaluation
increments
1439
累积折旧
-
房屋及建物
accumulated
depreciation - buildings
144~146
机
(
器
)
具及设备
machinery and
equipment
1441
机
(
器
)
具
machinery
1448
机
(
器
)
具
-
重估增值
machinery -
revaluation
increments
1449
累积折旧
-
机
(
器
)
具<
/p>
accumulated
depreciation - machinery
151
租赁资产
leased
assets
1511
租赁资产
leased assets
1519
累积折旧
-
租赁资产
accumulated
depreciation -
leased assets
152
租赁权益改良
leasehold improvements
1521
租赁权益改良
leasehold
improvements
1529
累积折旧
-
租赁权益改良
accumulated
depreciation -
leasehold improvements
156
未完工程及预付购置设备款
construction
in progress and
prepayments for equipment
1561
未完工程
construction in progress
1562
预付购置设备款
prepayment for
equipment
158
杂项固定资产
miscellaneous property,
plant, and equipment
1581
杂项固定资产
miscellaneous
property,
plant, and equipment
1588
杂项固定资产
-
重估增值
miscellaneous
property,
plant, and equipment - revaluation
increments
1589
累积折旧
-
杂项固定资产
accumulated
depreciation - miscellaneous property,
plant,
and equipment
16
递耗资产
depletable
assets
161
递耗资产
depletable
assets
1611
天然资源
natural
resources
1618
天然资源
-
重估增值
natural resources
-revaluation increments
1619
累积折耗
-
天然资源
accumulated
depletion -
natural resources
17
无形资产
intangible assets
171
商标权
trademarks
1711
商标权
trademarks
172
专利权
patents
1721
专利权
patents
173
特许权
franchise
1731
特许权
franchise
174
著作权
copyright
1741
著作权
copyright
175
计算机软件
computer
software
1751
计算机软件
computer software cost
176
商誉
goodwill
1761
商誉
goodwill
177
开办费
organization
costs
1771
开办费
organization costs
178
其它无形资产
other
intangibles
1781
递延退休金成本
deferred pension
costs
1782
租赁权益改良
leasehold improvements
1788
其它无形资产
-
其它
other intangible
assets - other
18
其它资产
other assets
181
递延资产
deferred
assets
1811
债券发行成本
deferred
bond
issuance costs
1812
长期预付租金
long-term
prepaid rent
1813
长期预付保险费
long-term prepaid
insurance
1814
递延所得税资产
deferred income tax
assets
1815
预付退休金
prepaid pension cost
1818
其它递延资产
other
deferred assets
182
闲置资产
idle assets
1821
闲置资产
idle assets
184
长期应收票据及款项与催收帐款
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