国际商务师业务外语辅导：完整的英文版资产负债表、利润表等

文章作者 100test 发表时间 2011:08:19 11:12:34
来源 100Test.Com百考试题网

　　资产负债表 Balance Sheet
　　项 目 ITEM
　　货币资金 Cash
　　短期投资 Short term investments
　　应收票据 Notes receivable
　　应收股利 Dividend receivable
　　应收利息 Interest receivable
　　应收帐款 Accounts receivable
　　其他应收款 Other receivables
　　预付帐款 Accounts prepaid
　　期货保证金 Future guarantee
　　应收补贴款 Allowance receivable
　　应收出口退税 Export drawback receivable
　　存货 Inventories
　　其中：原材料 Including:Raw materials
　　产成品(库存商品) Finished goods
　　待摊费用 Prepaid and deferred expenses
　　待处理流动资产净损失 Unsettled G/L on current assets
　　一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear
　　其他流动资产 Other current assets
　　流动资产合计 Total current assets
　　长期投资： Long-term investment：
　　其中:长期股权投资 Including long term equity investment
　　长期债权投资 Long term securities investment
　　*合并价差 Incorporating price difference
　　长期投资合计 Total long-term investment
　　固定资产原价 Fixed assets-cost
　　减：累计折旧 Less:Accumulated Dpreciation
　　固定资产净值 Fixed assets-net value
　　减：固定资产减值准备 Less:Impairment of fixed assets
　　固定资产净额 Net value of fixed assets
　　固定资产清理 Disposal of fixed assets
　　工程物资 Project material
　　在建工程 Construction in Progress
　　待处理固定资产净损失 Unsettled G/L on fixed assets
　　固定资产合计 Total tangible assets
　　无形资产 Intangible assets
　　其中:土地使用权 Including and use rights
　　递延资产（长期待摊费用）Deferred assets
　　其中:固定资产修理 Including:Fixed assets repair
　　固定资产改良支出 Improvement expenditure of fixed assets
　　其他长期资产 Other long term assets
　　其中:特准储备物资 Among it:Specially approved reserving materials
　　无形及其他资产合计 Total intangible assets and other assets
　　递延税款借项 Deferred assets debits
　　资 产 总 计 Total Assets
　　货币资金 Cash
　　短期投资 Short term investments
　　应收票据 Notes receivable
　　应收股利 Dividend receivable
　　应收利息 Interest receivable
　　应收帐款 Accounts receivable
　　其他应收款 Other receivables
　　预付帐款 Accounts prepaid
　　期货保证金 Future guarantee
　　应收补贴款 Allowance receivable
　　应收出口退税 Export drawback receivable
　　存货 Inventories
　　其中：原材料 Including:Raw materials
　　产成品(库存商品) Finished goods
　　待摊费用 Prepaid and deferred expenses
　　待处理流动资产净损失 Unsettled G/L on current assets
　　一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear
　　其他流动资产 Other current assets
　　流动资产合计 Total current assets
　　长期投资： Long-term investment：
　　其中:长期股权投资 Including long term equity investment
　　长期债权投资 Long term securities investment
　　*合并价差 Incorporating price difference
　　长期投资合计 Total long-term investment
　　固定资产原价 Fixed assets-cost
　　减：累计折旧 Less:Accumulated Dpreciation
　　固定资产净值 Fixed assets-net value
　　减：固定资产减值准备 Less:Impairment of fixed assets
　　固定资产净额 Net value of fixed assets
　　固定资产清理 Disposal of fixed assets
　　工程物资 Project material
　　在建工程 Construction in Progress
　　待处理固定资产净损失 Unsettled G/L on fixed assets
　　固定资产合计 Total tangible assets
　　无形资产 Intangible assets
　　其中:土地使用权 Including and use rights
　　递延资产（长期待摊费用）Deferred assets
　　其中:固定资产修理 Including:Fixed assets repair
　　固定资产改良支出 Improvement expenditure of fixed assets
　　其他长期资产 Other long term assets
　　其中:特准储备物资 Among it:Specially approved reserving materials
　　无形及其他资产合计 Total intangible assets and other assets
　　递延税款借项 Deferred assets debits
　　资 产 总 计 Total Assets
　　短期借款 Short-term loans
　　应付票款 Notes payable
　　应付帐款 Accounts payab1e
　　预收帐款 Advances from customers
　　应付工资 Accrued payro1l
　　应付福利费 Welfare payable
　　应付利润(股利) Profits payab1e
　　应交税金 Taxes payable
　　其他应交款 Other payable to government
　　其他应付款 Other creditors
　　预提费用 Provision for expenses
　　预计负债 Accrued liabilities
　　一年内到期的长期负债 Long term liabilities due within one year
　　其他流动负债 Other current liabilities
　　流动负债合计 Total current liabilities
　　长期借款 Long-term loans payable
　　应付债券 Bonds payable
　　长期应付款 long-term accounts payable
　　专项应付款 Special accounts payable
　　其他长期负债 Other long-term liabilities
　　其中:特准储备资金 Including:Special reserve fund
　　长期负债合计 Total long term liabilities
　　递延税款贷项 Deferred taxation credit
　　负 债 合 计 Total liabilities
　　* 少数股东权益 Minority interests
　　实收资本(股本) Subscribed Capital
　　国家资本 National capital
　　集体资本 Collective capital
　　法人资本 Legal person"s capital
　　其中:国有法人资本 Including:State-owned legal person"s capital
　　集体法人资本 Collective legal person"s capital
　　个人资本 Personal capital
　　外商资本 Foreign businessmen"s capital
　　资本公积 Capital surplus
　　盈余公积 surplus reserve
　　其中:法定盈余公积 Including:statutory surplus reserve
　　公益金 public welfare fund
　　补充流动资本 Supplermentary current capital
　　* 未确认的投资损失（以“-”号填列） Unaffirmed investment loss
　　未分配利润 Retained earnings
　　外币报表折算差额 Converted difference in Foreign Currency Statements
　　所有者权益合计 Total shareholder"s equity　 　
　　负债及所有者权益总计 Total Liabilities