-
一、
资产类
Assets
流动资产
Current assets
货币资金
Cash and cash equivalents
现金
Cash
银行存款
Cash in bank
其他货币资金
Other cash and cash equivalents
外埠存款
Other city Cash in bank
银行本票
Cashier''s cheque
银行汇票
Bank draft
信用卡
Credit card
信用证保证金
L/C Guarantee deposits
存出投资款
Refundable deposits
短期投资
Short-term investments
股票
Short-term investments - stock
债券
Short-term investments - corporate bonds
基金
Short-term investments - corporate funds
其他
Short-term investments - other
短期投资跌价准备
Short-term investments falling price reserves
应收款
Account receivable
应收票据
Note receivable
银行承兑汇票
Bank acceptance
商业承兑汇票
Trade acceptance
应收股利
Dividend receivable
应收利息
Interest receivable
应收账款
Account receivable
其他应收款
Other notes receivable
坏账准备
Bad debt reserves
预付账款
Advance money
应收补贴款
Cover deficit by state subsidies of receivable
库存资产
Inventories
物资采购
Supplies purchasing
原材料
Raw materials
包装物
Wrappage
低值易耗品
Low- value consumption goods
材料成本差异
Materials cost variance
自制半成品
Semi-Finished goods
库存商品
Finished goods
商品进销差价
Differences between purchasing and selling price
委托加工物资
Work in process - outsourced
委托代销商品
Trust to and sell the goods on a commission basis
受托代销商品
Commissioned and sell the goods on a commission basis
存货跌价准备
Inventory falling price reserves
分期收款发出商品
Collect money and send out the goods by stages
待摊费用
Deferred and prepaid expenses
长期投资
Long-term investment
长期股权投资
Long-term investment on stocks
股票投资
Investment on stocks
其他股权投资
Other investment on stocks
长期债权投资
Long-term investment on bonds
债券投资
Investment on bonds
其他债权投资
Other investment on bonds
长期投资减值准备
Long-term investments depreciation reserves
股权投资减值准备
Stock rights investment depreciation reserves
债权投资减值准备
Bcreditor''s rights investment depreciation reserves
委托贷款
Entrust loans
本金
Principal
利息
Interest
减值准备
Depreciation reserves
固定资产
Fixed assets
房屋
Building
建筑物
Structure
机器设备
Machinery equipment
运输设备
Transportation facilities
工具器具
Instruments and implement
累计折旧
Accumulated depreciation
固定资产减值准备
Fixed assets depreciation reserves
房屋、建筑物减值准备
Building/structure depreciation reserves
机器设备减值准备
Machinery equipment depreciation reserves
工程物资
Project goods and material
专用材料
Special-purpose material
专用设备
Special- purpose equipment
预付大型设备款
Prepayments for equipment
为生产准备的工具及器具
Preparative instruments and implement for fabricate
在建工程
Construction-in-process
安装工程
Erection works
在安装设备
Erecting equipment-in- process
技术改造工程
Technical innovation project
大修理工程
General overhaul project
在建工程减值准备
Construction-in- process depreciation reserves
固定资产清理
Liquidation of fixed assets
无形资产
Intangible assets
专利权
Patents
非专利技术
Non-Patents
商标权
Trademarks, Trade names
著作权
Copyrights
土地使用权
Tenure
商誉
Goodwill
无形资产减值准备
Intangible Assets depreciation reserves
专利权减值准备
Patent rights depreciation reserves
商标权减值准备
未确认融资费用
待处理财产损溢
待处理财产损溢
trademark rights depreciation reserves
Unacknowledged financial charges
Wait deal assets loss or income
Wait deal assets loss or income
待处理流动资产损溢
Wait deal intangible assets loss or income
待处理固定资产损溢
Wait deal fixed assets loss or income
二、负债类
Liability
短期负债
Current liability
短期借款
Short-term borrowing
应付票据
Notes payable
银行承兑汇票
Bank acceptance
商业承兑汇票
Trade acceptance
应付账款
Account payable
预收账款
Deposit received
代销商品款
Proxy sale goods revenue
应付工资
Accrued wages
应付福利费
Accrued welfarism
应付股利
Dividends payable
应交税金
Tax payable
应交增值税
value added tax payable
进项税额
Withholdings on V
A
T
已交税金
Paying tax
转出未交增值税
Unpaid V
A
T changeover
减免税款
Tax deduction
销项税额
Substituted money on V
A
T
出口退税
Tax reimbursement for export
进项税额转出
Changeover withnoldings on V
A
T
出口抵减内销产品应纳税额
Export deduct domestic sales goods tax
转出多交增值税
Overpaid V
A
T changeover
未交增值税
Unpaid V
A
T
应交营业税
Business tax payable
应交消费税
Consumption tax payable
应交资源税
Resources tax payable
应交所得税
Income tax payable
应交土地增值税
Increment tax on land value payable
应交城市维护建设税
Tax for maintaining and building cities
payable
应交房产税
Housing property tax payable
应交土地使用税
Tenure tax payable
应交车船使用税
V
ehicle and vessel usage license plate
tax(VVULPT) payable
应交个人所得税
Personal income tax payable
其他应交款
Other fund in conformity with paying
其他应付款
Other payables
预提费用
Drawing expense in advance
其他负债
Other liabilities
待转资产价值
Pending changerover assets value
预计负债
Anticipation liabilities
长期负债
Long-term Liabilities
长期借款
Long-term loans
一年内到期的长期借款
Long-term loans due within one year
一年后到期的长期借款
Long-term loans due over one year
应付债券
Bonds payable
债券面值
Face value, Par value
债券溢价
Premium on bonds
债券折价
Discount on bonds
应计利息
Accrued interest
长期应付款
Long-term account payable
应付融资租赁款
Accrued financial lease outlay
一年内到期的长期应付
Long-term account payable due within one year
一年后到期的长期应付
Long-term account payable over one year
专项应付款
Special payable
一年内到期的专项应付
Long-term special payable due within one year
一年后到期的专项应付
Long-term special payable over one year
递延税款
Deferral taxes
三、所有者权益类
OWNERS'' EQUITY
资本
Capita
实收资本
(
或股本
) Paid-up capital(or stock)
实收资本
Paicl-up capital
实收股本
Paid-up stock
已归还投资
Investment Returned
公积
资本公积
Capital reserve
资本
(
或股本
)
溢价
Cpital(or Stock) premium
接受捐赠非现金资产准备
Receive non-cash donate reserve
股权投资准备
Stock right investment reserves
拨款转入
Allocate sums changeover in
外币资本折算差额
Foreign currency capital
其他资本公积
Other capital reserve
盈余公积
Surplus reserves
法定盈余公积
Legal surplus
任意盈余公积
Free surplus reserves
法定公益金
Legal public welfare fund
储备基金
Reserve fund
企业发展基金
Enterprise expension fund
利润归还投资
Profits capitalizad on return of investment
利润
Profits
-
-
-
-
-
-
-
-
本文更新与2021-01-24 23:05，由作者提供，不代表本网站立场，转载请注明出处：https://www.bjmy2z.cn/gaokao/562897.html