财务英语专业术语.pdfVIP

流动资产CURRENTASSETS：

现金Cashonhand

银行存款Cashinbank

有价证券Marketablesecuritiea

应收票据Notesreceivable

应收帐款Accountsreceivable

坏帐准备Provisionforbaddebts

预付帐款Advancestosuppliers

其他应收款Otherreceivables

待摊费用Deferredandprepaidexpenses

存货Inventories

存货变现损失准备Provisionforlossonrealizationofinventory

一年内到期的长期债券投资Long-terminvestmentsmaturingwithinoneyear

其他流动资产Othercurrentassets

长期投资Long-terminvestments

一年以上的应收款项Receivablescollectableafteroneyear

固定资产：FIXEDASSETS:

固定资产原价Fixedassets-cost

累计折旧Accumulateddepreciation

固定资产净值Fixedassets-netvalue

固定资产清理Disposaloffixedassets

在建工程Constructioninprogress

无形资产INTANGIBLEASSETS:

场地使用权Landoccupancyright

工业产权及专有技术Proprietarytechnologyandpatents

其他无形资产Otherintangiblesassets

其他资产：OTHERASSETS

开办费Organizationexpenses

筹建期间汇兑损失Exchangelossduringstart-upperied

递延投资损失Deferredlossoninvestments

递延税款借项Deferredtaxesdebit

其他递延支出Otherdeferredexpenses

待转销汇兑损失Unamortizedcxehangeloss

流动负债CURRENTLIABILITIES:

短期借款Shorttermloans

应付票据Notespayable

应付帐款Accountspayable

应付工资Accruedpayroll

应交税金Taxespayable

应付利润Dividendspayable

预收货款Advancesfromcustomers

其他应付款Otherpayables

预提费用Accruedexpenses

应付福利费Staffandworkersbonusandwelfarefund

一年内到期的长期负债Long-termliabititiesduewithinoneyear

其他流动负债Othercurrentliabilities

长期负债LING-TERMLIABILITIES

长期借款Ling-termloans

应付公司债Debenturespayable

应付公司债溢价（折价）Premium(discount)ondebenturespayable

一年以上的应付款项Payablesdueafteroneyear

其他负债OTHERLIABILITES

筹建期间汇兑收益Exchangegainduringstart-upperiod

递延投资收益Deferredgainoninvestments

递延税款贷项Deferredtaxescredit

其他递延贷项Otherdeferredcredit

待转销汇兑收益Unamortizedexchangegain

所有者权益：OWNERSEQUITY

实收资本Paidincapital

其中：中方投资Including:Chineseinvestment

其中：外方投资Including:Fore