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报表科目(英文)

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2021-01-24 23:05
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2021年1月24日发(作者:cereal怎么读)
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

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


应付债券

Bonds payable


长期应付款

Long- term payable


专项应付款

Grants & Subsidies received


其他长期负债

Other long-term liability
长期负债合计

Total long-term liability
/



递延税项

Deferred Tax


递延税款贷项

Deferred Tax liabilities

负债合计

Total liability


少数股东权益

Minority interests


所有者权益(或股东权益)


Owners’ Equity

实收资本(或股本)

Paid in capital

减;已归还投资

Less: Capital redemption
实收资本(或股本)净额

Net bal of Paid in capital
资本公积

Capital Reserves

盈余公积

Surplus Reserves


其中:法定公益金

Include: Statutory reserves
未确认投资损失

Unrealised investment losses
未分配利润

Retained profits after appropriation


其中:本年利润

Include: Profits for the year
外币报表折算差额

Translation reserve

所有者(或股东)权益合计

Total Equity


负债及所有者(或股东)权益合计

Total Liability & Equity
三、利润及利润分配表

Income statement and profit appropriation


一、主营业务收入

Revenue



减:主营业务成本

Less: Cost of Sales




主营业务税金及附加

Sales Tax

二、主营业务利润(亏损以
“—”
填列)

Gross Profit ( - means loss)


加:其他业务收入

Add: Other operating income


减:其他业务支出

Less: Other operating expense



减:营业费用

Selling & Distribution expense



管理费用

G&A expense




财务费用

Finance expense

三、
营业利润
(亏损以
“—”
填列)

Profit from operation ( - means loss)



加:投资收益(亏损以
“—”
填列)

Add: Investment income



补贴收入

Subsidy Income



营业外收入

Non-operating income

-


-


-


-


-


-


-


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