表的英文單詞(中英文對照表)

1.會計科目中英文對照表

關(guān)鍵詞匯表

A

Accounting entity 會計主體

Accounting equation 會計平衡式

Accounting framework 會計框架

Accounting period concept 會計期間概念

Accounts 賬戶

Accounts payable 應(yīng)付賬款

Accounts receivable 應(yīng)收賬款

Accrual basis for accounting 權(quán)責(zé)發(fā)生制

Accrual concept 應(yīng)計概念

Accumulated depreciation 累計折舊

Acid test ratio 速動比率

Activity ratios 效率比率

Activity-based costs systems 作業(yè)成本制度

Allowance for bad debts 壞賬準(zhǔn)備

Allowance for doubtful accounts 不良壞賬準(zhǔn)備

Amortization of bond discount 債券折價攤銷

2.求會計專業(yè)詞匯中英對照表

accompanying document 附件 account 賬戶、科目 account payable 應(yīng)付賬款 account title / accounting item 會計科目 accounting document/ accounting voucument 會計憑證 accounting element 會計要素 accounting entity 會計主體 accounting entries 會計分錄 accounting equation / accounting identity 會計恒等式 accounting function 會計職能 accounting postulate 會計假設(shè) accounting principle 會計原則 accounting report /accounting statement 會計報表 accounting standard 會計準(zhǔn)則 accounting time period concept 會計分期 accounts receivable / receivables 應(yīng)收賬款 accrual- basis accounting 權(quán)責(zé)發(fā)生制原則 accumulated depreciation 累計折舊 amortization expense /expense not allocated 待攤費用 annual statement 年報 Arthur Andersen Worldwide 安達(dá)信全球 assets 資產(chǎn) balance 余額 balance sheet 資產(chǎn)負(fù)債表 begainning balance/ opening balance 期初余額 capital 資本 capital expenditure 資本性支出 capital share 股本 capital surplus 資本公積 cash 現(xiàn)金 cash in bank 銀行存款 cash journal 現(xiàn)金日記賬 cash on hand 現(xiàn)金 cash system(basis)of accounting /cash-basis princi 收付實現(xiàn)制 certified practicing accountant 注冊會計師 comparability principle 可比性原則 compound journal entry 復(fù)合分錄 conservatism （保守） principle/the prudence （穩(wěn)健） prin 謹(jǐn)慎性原則 consistency principle 一貫性原則 contingent assets 或有資產(chǎn) contingent liabilities 或有負(fù)債 cost accounting 成本會計 credit balance 貸方余額 credit side 貸方 current investment 短期投資 debit balance 借方余額 debit side 借方 deferred assets 遞延資產(chǎn) deferred liabilities 遞延負(fù)債 Deloitte Touche Tohmatsu 德勤 depreciable life 折舊年限 depreciation expense 折舊費用 depreciation rate 折舊率 descriptions 摘要 double entry 復(fù)式記賬 double-entry book-keeping 復(fù)式簿記 employee benefits payable 應(yīng)付福利費 ending balance 期末余額 Ernst & Young International 安永國際 estimateld scrap value 估計殘值 exchange gain 匯兌收益 exchange loss 匯兌損失 expenses/charges 費用 factory overhead /manufacturing expense 制造費用 financial accounting 財務(wù)會計 financial expense 財務(wù)費用 fiscal year/ accounting periods 會計年度 fixed assets 固定資產(chǎn) floating assets / current assets 流動資產(chǎn) floating liabilities / current liability 流動負(fù)債 general ledger 總分類賬 going-concern basis 持續(xù)經(jīng)營 goodwill 商譽 historical cost 歷史成本 historical cost principle 歷史成本原則： income statement /profit and loss statement 利潤表 損益表 income tax 所得稅 intangible assets 無形資產(chǎn) international accounting 國際會計 KPMG International 畢馬威國際 liabilities 負(fù)債 liability dividend / dividend payable 應(yīng)付股利 long-term investment 長期投資 long-term liabilities 長期負(fù)債 management accounting 管理會計 management expense 管理費用 matching principle 配比原則 materiality principle 重要性原則 monthly statement 月報 negative goodwill 負(fù)商譽 net assets 凈資產(chǎn) net cost 凈成本 net income 凈收益 net income apportionment 利潤分配 net proceeds 凈收入 net profit 凈利潤 non-operating gain 營業(yè)外收入 non-operating loss 營業(yè)外支出 notes payable 應(yīng)付票據(jù) notes receivable/ receivables 應(yīng)收票據(jù) objectivity (reliability) principle 客觀性原則 obligee/ creditor 債權(quán)人 Obligor/ invester 債務(wù)人 operating expense 營業(yè)費用 operating revenue 營業(yè)收入 owner's equity 所有者權(quán)益 period expense 期間費用 perpetual inventory system 永續(xù)盤存制 personal property 動產(chǎn) physical inventory system 實地盤存制 posting document 記賬憑證 prepayments / payment in advance 預(yù)付款項 Price Water House Coopers 普華永道 product cost / output cost 生產(chǎn)成本 product / finished goods 產(chǎn)成品 profit 利潤 profit after tax 稅后利潤 profit before tax 稅前利潤 purchase 購貨 purchase return and allowances 購貨退回與折讓 quarterly statement 季報 raw materials 原材料 real estate 不動產(chǎn) relevance principle 相關(guān)性原則 reserve for bad debts / bad debts expense /provisi 壞帳準(zhǔn)備 residual(salvage)value 折余價值（殘值） retains earning 留存收益 revenue expenditure 收益性支出 revenues 收入 sales allowances 銷貨折讓 sales discount 銷貨折扣 sales invoice 銷貨發(fā)票 sales on account 賒銷 sales return 銷售退回 sales revenue 銷售收入 selling cost 銷售成本 selling expense 銷售費用 simple ournal entry 簡單分錄 source document 原始憑證 stable-monetary concept 貨幣計量 starting-load cost / organization costs 開辦費 statement of cash flow/ cash flow statement 現(xiàn)金流量表 stock on hand / inventory 存貨 stub 存根 subsidiary accounts 明細(xì)賬戶 subsidiary ledger 明細(xì)分類賬 surplus reserve 盈余公積 T-account/ transfer T字形賬戶 tangible assets 有形資產(chǎn) taxes payable 應(yīng)交稅金 the understandability principle 明晰。

3.急求!會計科目中英文對照表誰有?

現(xiàn)金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金-外埠存款Other monetary assets - cash in other cities 其他貨幣資金-銀行本票 Other monetary assets - cashier's check 其他貨幣資金-銀行匯票 Other monetary assets - bank draft 其他貨幣資金-信用卡 Other monetary assets - credit cards 其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit 其他貨幣資金-存出投資款 Other monetary assets - cash for investment 短期投資-股票投資 Investments - Short term - stocks 短期投資-債券投資 Investments - Short term - bonds 短期投資-基金投資 Investments - Short term - funds 短期投資-其他投資 Investments - Short term - others 短期投資跌價準(zhǔn)備 Provision for short-term investment 長期股權(quán)投資-股票投資 Long term equity investment - stocks 長期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others 長期債券投資-債券投資 Long term securities investemnt - bonds 長期債券投資-其他債權(quán)投資 Long term securities investment - others 長期投資減值準(zhǔn)備 Provision for long-term investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividends receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Trade debtors 壞帳準(zhǔn)備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors 預(yù)付帳款 Prepayment 應(yīng)收補貼款 Allowance receivable 其他應(yīng)收款 Other debtors 壞帳準(zhǔn)備- 其他應(yīng)收款 Provision for doubtful debts - other debtors 其他流動資產(chǎn) Other current assets 物資采購 Purchase 原材料 Raw materials 包裝物 Packing materials 低值易耗品 Low value consumbles 材料成本差異 Material cost difference 自制半成品 Self-manufactured goods 庫存商品 Finished goods 商品進(jìn)銷差價 Difference between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷商品 Consignment-out 受托代銷商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價準(zhǔn)備 Provision for obsolete stocks 待攤費用 Prepaid expenses 待處理流動資產(chǎn)損益 Unsettled G/L on current assets 待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets 委托貸款-本金 Consignment loan - principle 委托貸款-利息 Consignment loan - interest 委托貸款-減值準(zhǔn)備 Consignment loan - provision 固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings 固定資產(chǎn)-機器設(shè)備 Fixed assets - Plant and machinery 固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 固定資產(chǎn)-運輸設(shè)備 Fixed assets - Automobiles 累計折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets 工程物資-專用材料 Project material - specific materials 工程物資-專用設(shè)備 Project material - specific equipment 工程物資-預(yù)付大型設(shè)備款 Project material - prepaid for equipment 工程物資-為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for production 在建工程 Construction in progress 在建工程減值準(zhǔn)備 Impairment of construction in progress 固定資產(chǎn)清理 Disposal of fixed assets 無形資產(chǎn)-專利權(quán) Intangible assets - patent 無形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how 無形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights 無形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights 無形資產(chǎn)-商譽 Intangible assets - goodwill 無形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets 長期待攤費用 Deferred assets 未確認(rèn)融資費用 Unrecognized finance fees 其他長期資產(chǎn) Other long term assets 遞延稅款借項 Deferred assets debits。

4.中英文會計科目對照表,

中國會計科目的中英文對照 一、資產(chǎn)類 Assets 流動資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents '100901 外埠存款 Other city Cash in bank '100902 銀行本票 Cashier's cheque '100903 銀行匯票 Bank draft '100904 信用卡 Credit card '100905 信用證保證金 L/C Guarantee deposits '100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments '110101 股票 Short-term investments - stock '110102 債券 Short-term investments - corporate bonds '110103 基金 Short-term investments - corporate funds '110110 其他 Short-term investments - other 1102 短期投資跌價準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬準(zhǔn)備 Bad debt reserves 1151 預(yù)付賬款 Advance money 1161 應(yīng)收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫存商品 Finished goods 1244 商品進(jìn)銷差價 Differences between purchasing and selling price 1251 委托加工物資 Work in process - outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價準(zhǔn)備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 1401 長期股權(quán)投資 Long-term investment on stocks '140101 股票投資 Investment on stocks '140102 其他股權(quán)投資 Other investment on stocks 1402 長期債權(quán)投資 Long-term investment on bonds '140201 債券投資 Investment on bonds '140202 其他債權(quán)投資 Other investment on bonds 1421 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves 1431 委托貸款 Entrust loans '143101 本金 Principal '143102 利息 Interest '143103 減值準(zhǔn)備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material '160101 專用材料 Special-purpose material '160102 專用設(shè)備 Special-purpose equipment '160103 預(yù)付大型設(shè)備款 Prepayments for equipment '160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽 Goodwill 1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 1815 未確認(rèn)融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 1901 長期待攤費用 Long-term deferred and prepaid expenses 1911 待處理財產(chǎn)損溢 Wait deal assets loss or income '191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income '191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負(fù)債類 Liability 短期負(fù)債 Current liability 2101 短期借款 Short-term borrowing 2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費 Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax 。

5.所有科目的單詞（英文）

Maths（數(shù)學(xué)）、Chinese（語文）， English（英語）， physics（物理）， chemistry（化學(xué)）， politics（政治）， history（歷史），Geography（地理）Biology（生物）、Music（音樂）、Form（形體）， calligraphy（書法）， arts（美術(shù)），Science（科學(xué)），transporatation（交通），PE(physical education，體育) 1872 405下一條回答哪學(xué)英語好？全英文浸泡，速變英語達(dá)人哪學(xué)英語好 ， 哪學(xué)英語好 ， 新動態(tài)14年品牌保障 ， 新動態(tài)國際英語 ， 新動態(tài)三大優(yōu)勢 ..電話咨詢：英語在線學(xué)習(xí)合肥明仕科技有限公司廣告英語課程在線 VIPKID專注4-12歲少兒英語在線教學(xué)VIPKID專注少兒英語學(xué)習(xí)，優(yōu)質(zhì)的外教團隊，擁有豐富的北美教學(xué)經(jīng)驗，培養(yǎng)孩子英語意..劉濤代言北美外教免費試聽北京大米未來科技有限公司廣告?71條評論?發(fā)句走心的，交個知心友?發(fā)布?腕底自有天真 7是art不是arts吧2018-07-10 19:24 · 回復(fù)Ta?安居客的禮物 4回答的好專業(yè)，厲害！2012-12-29 20:22 · 回復(fù)Ta?5869有感覺 2電腦呢2018-09-25 22:14 · 回復(fù)Ta查看更多精彩評論 為您推薦有沒有各個科目的英文單詞全集英語English 語文Chinese 數(shù)學(xué)Maths 科學(xué)Science 美術(shù)Art 體育PE 音樂Music 物理 Physic 化學(xué)Chemistry 地理Geography 生物 Biology 歷史History 字母A、B開頭的水果英語單詞： Almond 杏仁 Apple 蘋果 Apricot 杏子 Arbutus 楊梅 Avocado 南美梨 Bagasse 甘蔗渣 Banana 香蕉 Bennet 水楊梅 Bergamot 佛手柑 Berry 槳果 Betelnut 檳榔 Bilberry 野桑果 Bitter orange 苦酸橙 Blackberry 刺梅 Black brin 黑布林 黑布林Black brin的圖片 Blueberry 越桔 Bryony 野葡萄 Bullace 野李子 Bush fruit 叢生果 字母C、D開頭的水果英語單詞： Cantaloupe 美國甜瓜 Carambola 楊桃 Casaba 冬季甜瓜 Cascara 鼠李 Cherry 櫻桃 Chestnut 栗子 Coconut 椰子 Codlin 未熟蘋果 Core 果心 Cranberry 曼越桔 Cumquat 金桔 Custard apple 番荔枝 Damson 洋李子 Date 棗子 Date palm 棗椰子 Dew 果露 Durian 榴蓮 字母F、G、H、J、K開頭的水果英文單詞： Fig 無花果 Filbert 榛子 榛子filbert的圖片 Flat peach 蕃桃 Foxnut 雞頭果 Ginkgo 銀杏 Gooseberry 醋栗 （Chinese gooseberry 獼猴桃） Grape 葡萄 Grapefruit 葡萄柚子 Guava 番石榴 Haw 山楂 Herbaceous fruit 草本果 Hickory 山胡桃 Honey-dew melon 哈蜜瓜 Juicy peach 水蜜桃 Kernel fruit 仁果 Kiwifruit 奇異果獼猴桃 字母L、M、N開頭的水果英文單詞： Lemon 檸檬 Lichee 荔枝 Longan 龍眼、桂圓 Loquat 枇杷 Lotus nut (seed) 蓮子 Mandarin 中國柑桔 Mango 芒果 Mangosteen 山竹果 Marc 果渣 Melon 黃香瓜 Mini watermelon 小西瓜 Nectarine 油桃 Newton pippin 香蕉蘋果 Nucleus 核仁 字母O、P、Q、R開頭的水果類英文名： Olive 橄欖 Orange 橙子 Papaya (Pawpaw) 木瓜 Peach 桃子 Peanut 花生 Pear 梨 Persimmon 柿子 Phoenix eye nut 鳳眼果 Pineapple 鳳梨、菠蘿 Pistachio 開心果 Pitaya 火龍果 Plum 梅子，李子 Pomegranate 石榴 Pomelo 柚子 Quarenden 大紅蘋果 Rambutan 紅毛丹 Raspberry 覆盆子 字母S開頭的水果類英文名： Sapodilla 人參果 人參果Sapodilla的圖片 Sapodilla plum 芝果 Seedless watermelon 無籽西瓜 Segment 片囊 Shaddock 文旦 Sorgo 蘆栗 Sorosis 桑果 Strawberry 草莓 Sugarcane 甘蔗 Sultana 蘇丹葡萄：一種黃色的無核小葡萄原產(chǎn)于小亞細(xì)亞 Sweet acorn 甜櫟子 Syrup shaddock 汁柚 字母T、V、W開頭的水果類英文名稱： Tangerine 蜜柑桔 Tangor 廣柑 Teazle fruit 刺果 Tough pear 木梨 Vermillion orange 朱砂桔 Walnut 核桃 （Chinese walnut 山核桃） Warden 冬梨 Water Caltrop 菱角 Water-chestnut 馬蹄、荸薺 Watermelon 西瓜 White shaddock 白柚 Wild peach 毛桃 484 瀏覽17688 2017-09-16各個科目用英語怎么說1、科目：the subject [e?； ei s?bd??kt] 【造句】He dodged our questions by changing the subject. 他改變話題以規(guī)避我們的問題。

2、語文：Chinese [t?a?ni?z] 【造句】Translate the following paragraphs into Chinese. 將下面幾段譯成中文。 3、數(shù)學(xué)：Mathematics [m?θ（?）'m?t?ks] 【造句】She is working at a difficult problem in mathematics. 她在做一道數(shù)學(xué)難題。

4、英語：English ['i?ɡli?] 【造句】She bought an English dictionary for me. 她給我買了一本英語詞典。 5、政治：Polotics ['p?l?t?ks] 【造句】She is my Polotics Teacher . 她是我的政治代課老師。

6、物理：Physics ['f?z?ks] 【造句】I have to swot up my physics now. 我這幾天得在物理學(xué)上下點功夫了。 7、化學(xué)：Chemistry ['f?z?ks] 【造句】He is mugging up on his chemistry for the final examination. 為了應(yīng)付期末考試，他正在拼命突擊化學(xué)。

8、生物：Biology [ba?'?l?d??] 【造句】In biology class we had to dissect a frog. 上生物課時我們得解剖青蛙。 9、歷史：History ['h?st（?）r?] 【造句】Our history textbooks only go up to the World War Ⅱ. 我們的歷史教科書僅寫到第二次世界大戰(zhàn)。

10、地理：Geography [d??'?gr?f?] 。

6.所有科目的單詞（英文）

lz你是想要會計科目么？一、企業(yè)財務(wù)會計報表封面 FINANCIAL REPORT COVER 報表所屬期間之期末時間點 Period Ended 所屬月份 Reporting Period 報出日期 Submit Date 記賬本位幣幣種 Local Reporting Currency 審核人 Verifier 填表人 Preparer 二、資產(chǎn)負(fù)債表 Balance Sheet 資產(chǎn) Assets 流動資產(chǎn) Current Assets 貨幣資金 Bank and Cash 短期投資 Current Investment 一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year 減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year 減：短期投資跌價準(zhǔn)備 Less: Impairment for current investment 短期投資凈額 Net bal of current investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 減：應(yīng)收賬款壞賬準(zhǔn)備 Less: Bad debt provision for Account receivable 應(yīng)收賬款凈額 Net bal of Account receivable 其他應(yīng)收款 Other receivable 減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable 其他應(yīng)收款凈額 Net bal of Other receivable 預(yù)付賬款 Prepayment 應(yīng)收補貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價準(zhǔn)備 Less: Provision for Inventory 存貨凈額 Net bal of Inventory 已完工尚未結(jié)算款 Amount due from customer for contract work 待攤費用 Deferred Expense 一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year 一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year 其他流動資產(chǎn) Other current assets 流動資產(chǎn)合計 Total current assets 長期投資 Long-term investment 長期股權(quán)投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長期債權(quán)投資 Long-term debt investment 長期投資合計 Total for long-term investment 減：長期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment 減：長期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment 減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable 長期投資凈額 Net bal of long-term investment 其中：合并價差 Include: Goodwill (Negative goodwill) 固定資產(chǎn) Fixed assets 固定資產(chǎn)原值 Cost 減：累計折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減：固定資產(chǎn)減值準(zhǔn)備 Less: Impairment for fixed assets 固定資產(chǎn)凈額 NBV of fixed assets 工程物資 Material holds for construction of fixed assets 在建工程 Construction in progress 減：在建工程減值準(zhǔn)備 Less: Impairment for construction in progress 在建工程凈額 Net bal of construction in progress 固定資產(chǎn)清理 Fixed assets to be disposed of 固定資產(chǎn)合計 Total fixed assets 無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無形資產(chǎn) Intangible assets 減：無形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets 無形資產(chǎn)凈額 Net bal of intangible assets 長期待攤費用 Long-term deferred expense 融資租賃——未擔(dān)保余值 Finance lease – Unguaranteed residual values 融資租賃——應(yīng)收融資租賃款 Finance lease – Receivables 其他長期資產(chǎn) Other non-current assets 無形及其他長期資產(chǎn)合計 Total other assets & intangible assets 遞延稅項 Deferred Tax 遞延稅款借項 Deferred Tax assets 資產(chǎn)總計 Total assets 負(fù)債及所有者（或股東）權(quán)益 Liability & Equity 流動負(fù)債 Current liability 短期借款 Short-term loans 應(yīng)付票據(jù) Notes payable 應(yīng)付賬款 Accounts payable 已結(jié)算尚未完工款 預(yù)收賬款 Advance from customers 應(yīng)付工資 Payroll payable 應(yīng)付福利費 Welfare payable 應(yīng)付股利 Dividend payable 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other fees payable 其他應(yīng)付款 Other payable 預(yù)提費用 Accrued Expense 預(yù)計負(fù)債 Provision 遞延收益 Deferred Revenue 一年內(nèi)到期的長期負(fù)債 Long-term liability due within one year 其他流動負(fù)債 Other current liability 流動負(fù)債合計 Total current liability 長期負(fù)債 Long-term liability 長期借款 Long-term loans 應(yīng)付債券 Bonds payable 長期應(yīng)付款 Long-term payable 專項應(yīng)付款 Grants & Subsidies received 其他長期負(fù)債 Other long-term liability 長期負(fù)債合計 Total long-term liability 遞延稅項 Deferred Tax 遞延稅款貸項 Deferred Tax liabilities 負(fù)債合計 Total liability 少數(shù)股東權(quán)益 Minority interests 所有者權(quán)益（或股東權(quán)益） Owners' Equity 實收資本（或股本） Paid in capital 減；已歸還投資 Less: Capital redemption 實收資本（或股本）凈額 Net bal of Paid in capital 資本公積 Capital Reserves 盈余公積 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未確認(rèn)投資損失 Unrealised investment losses 未分配利潤 Retained profits after appropriation 其中：本年利潤 Include: Profits for the year 外幣報表折算差額 Translation reserve 所有者（或股東）權(quán)益合計 Total Equity 負(fù)債及所有者（或股東）權(quán)益合計 Total Liability & Equity 三、利潤及利潤分配表 Income statement and profit appropriation 一、。