qualify会计科目英文缩写

2021年1月21日发(作者：origins)












会计科目英文缩写


一、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

记账符号

DR:debit record (
借记
)

CR:credit recrod(
贷记
)
二、资产负债表

Balance Sheet

资




产

Assets

流动资产

Current Assets

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

减：一年内到期委托贷款减值准备

Less: Impairment for Entrusted loan receivable due within one year

减：短期投资跌价准备

Less: 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

减：应收账款坏账准备

Less: Bad debt provision for Account receivable

应收账款净额

Net bal of Account receivable

其他应收款

Other receivable

减：其他应收款坏账准备

Less: 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

减：存货跌价准备

Less: 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 Expense

一年内到期的长期债权投资

Long-term debt investment due within one year

一年内到期的应收融资租赁款

Finance lease receivables due within one year

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

长期股权投资

Long-term equity investment

委托贷款

Entrusted loan receivable

长期债权投资

Long-term debt investment

长期投资合计

Total for long-term investment

减：长期股权投资减值准备

Less: Impairment for long-term equity investment

减：长期债权投资减值准备

Less: Impairment for long-term debt investment

























减：委托贷款减值准备

Less: Provision for entrusted loan receivable

长期投资净额

Net bal of long-term investment

其中：合并价差

Include: Goodwill (Negative goodwill)

固定资产

Fixed assets

固定资产原值

Cost

减：


累计折旧

Less: Accumulated Depreciation

固定资产净值

Net bal

减：


固定资产减值准备

Less: Impairment for fixed assets

固定资产净额

NBV of fixed assets

工程物资

Material holds for construction of fixed assets

在建工程

Construction in progress

减：


在建工程减值准备

Less: Impairment for construction in progress

在建工程净额

Net bal of construction in progress

固定资产清理

Fixed assets to be disposed of

固定资产合计

Total fixed assets

无形资产及其他资产

Other assets & Intangible assets

无形资产

Intangible assets

减：


无形资产减值准备

Less: Impairment for intangible assets

无形资产净额

Net bal of intangible assets

长期待摊费用

Long-term deferred expense

融资租赁——未担保余值

Finance lease
–

Unguaranteed residual values

融资租赁——应收融资租赁款

Finance lease
–

Receivables

其他长期资产

Other non- current assets

无形及其他长期资产合计

Total other assets & intangible assets

























递延税项

Deferred Tax

递延税款借项

Deferred Tax assets

资产总计

Total assets

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 Expense

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