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1、會計(jì)類英語單詞（3）福州譯國譯民翻譯公司www.ygym.org一、企業(yè)財(cái)務(wù)會計(jì)報(bào)表封面FINANCIALREPORTCOVER報(bào)表所屬期間之期末時(shí)間點(diǎn)PeriodEnded所屬月份ReportingPeriod報(bào)出日期SubmitDate記賬本位幣幣種LocalReportingCurrency審核人Verifier填表人Preparer福州譯國譯民翻譯公司www.ygym.org二、資產(chǎn)負(fù)債表BalanceSheet資產(chǎn)Assets流動資產(chǎn)CurrentAssets貨幣資金B(yǎng)ankandCash短期投資CurrentInvestment一年內(nèi)到期委
2、托貸款Entrustedloanreceivableduewithinoneyear減：一年內(nèi)到期委托貸款減值準(zhǔn)備Less:ImpairmentforEntrustedloanreceivableduewithinoneyear減：短期投資跌價(jià)準(zhǔn)備Less:Impairmentforcurrentinvestment短期投資凈額Netbalofcurrentinvestment福州譯國譯民翻譯公司www.ygym.org應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收賬款
3、Accountreceivable減：應(yīng)收賬款壞賬準(zhǔn)備Less:BaddebtprovisionforAccountreceivable應(yīng)收賬款凈額NetbalofAccountreceivable其他應(yīng)收款Otherreceivable減：其他應(yīng)收款壞賬準(zhǔn)備Less:BaddebtprovisionforOtherreceivable其他應(yīng)收款凈額NetbalofOtherreceivable福州譯國譯民翻譯公司www.ygym.org預(yù)付賬款Prepayment應(yīng)收補(bǔ)貼款Subsidyreceivable存貨Inventory減：存貨跌價(jià)準(zhǔn)備Les
4、s:ProvisionforInventory存貨凈額NetbalofInventory已完工尚未結(jié)算款A(yù)mountduefromcustomerforcontractwork待攤費(fèi)用DeferredExpense一年內(nèi)到期的長期債權(quán)投資Long-termdebtinvestmentduewithinoneyear一年內(nèi)到期的應(yīng)收融資租賃款Financeleasereceivablesduewithinoneyear其他流動資產(chǎn)Othercurrentassets福州譯國譯民翻譯公司www.ygym.org流動資產(chǎn)合計(jì)Totalcurrentasset
5、s長期投資Long-terminvestment長期股權(quán)投資Long-termequityinvestment委托貸款Entrustedloanreceivable長期債權(quán)投資Long-termdebtinvestment長期投資合計(jì)Totalforlong-terminvestment減：長期股權(quán)投資減值準(zhǔn)備Less:Impairmentforlong-termequityinvestment減：長期債權(quán)投資減值準(zhǔn)備Less:Impairmentforlong-termdebtinvestment減：委托貸款減值準(zhǔn)備Less:Provisionfor
6、entrustedloanreceivable福州譯國譯民翻譯公司www.ygym.org長期投資凈額Netbaloflong-terminvestment其中：合并價(jià)差I(lǐng)nclude:Goodwill(Negativegoodwill)固定資產(chǎn)Fixedassets固定資產(chǎn)原值Cost減：累計(jì)折舊Less:AccumulatedDepreciation固定資產(chǎn)凈值Netbal減：固定資產(chǎn)減值準(zhǔn)備Less:Impairmentforfixedassets固定資產(chǎn)凈額NBVoffixedassets工程物資Materialholdsforconstruc
7、tionoffixedassets在建工程Constructioninprogress福州譯國譯民翻譯公司www.ygym.org減：在建工程減值準(zhǔn)備Less:Impairmentforconstructioninprogress在建工程凈額Netbalofconstructioninprogress固定資產(chǎn)清理Fixedassetstobedisposedof固定資產(chǎn)合計(jì)Totalfixedassets無形資產(chǎn)及其他資產(chǎn)Otherassets&Intangibleassets無形資產(chǎn)Intangibleassets減：無形資產(chǎn)減值準(zhǔn)備Less:Imp
8、airmentforintangibleassets無形資產(chǎn)凈額Netbalofintangi
