Accounts payable 应付账款
Accounts receivable 应收账款
Accrued expenses 预提费用
Accrued payroll 应付工资
Advances from customers 预收货款
Amount of foreign currency at of period 非人民币资本期末金额
Assets 资产
At Beg. of year 年初数
At end of year 期末数
Balance sheet 资产负债表
Capital surplus 资本公积
Cash in bank 银行存款
Cash on hand 现金
Chinese investment 中方投资
Construction in progress 在建工程
Currency and amount 货币名称及金额
Current Assets 流动资产
Current Liabilities 流动负债
Current year profit 本年利润
Debentures payable 应付公司债
Deferred and prepaid expenses 待摊费用
Deferred gain on investments 递延投资收益
Deferred loss on investments 递延投资损失
Deferred taxes credit 递延税款贷项
Deferred taxes debit 递延税款借项
Disposal of fixed assets 固定资产清理
Dividends payable 应付股利
Enterprise expansion fund 企业发展基金
Exchange gain during start-up period 筹建期间汇兑收益
Exchange loss during start-up period 筹建期间汇兑损失
Fixed Assets 固定资产
Fixed assets-cost 固定资产原价
Fixed assets-net value 固定资产净值
Foreign investment 外方投资
Including 其他
Industry property rights and proprietary technology 工业产权及专有技术
Intangible assets 无形资产
Inventories 存货
Land occupancy right 场地使用权
Less: Accumulated depreciation 减：累积折旧
Less：Investment returned 减：已归还投资
Less：provision for bad debts 减：坏帐准备
Less：provision for loss on realization of inventory 减：存货变现损失准备
Liabilities and owners equity 负债及所有者权益
Liabilities and owners equity 负债及所有者权益
Long term investments 长期投资
Long term liabilities 长期负债
Long term loans 长期借款
Long-term investments maturing within one year 一年内到期的长期投资
Long-term liabilities due within one year 一年内到期的长期负债
Marketable securities 有价证券
Monetary Unit （货币）单位
Name of enterprise 企业名称
Notes payable 应付票据
Notes receivable 应收票据
Organization expenses 开办费
Other assets 其他资产
Other current assets 其他流动资产
Other current liabilities 其他流动负债
Other deferred expenses 其他递延支出
Other deferred liabilities 其他负债合计
Other intangible assets 其他无形资产
Other Liabilities 其他负债
Other payables 其他应付款
Other receivables 其他应收款
Owners equity 所有者权益
Paid in capital 实收资本
Payables due after one year 一年以上的应付款项
Premium (discount) on debentures payable 应付公司债溢价（折旧）
Profits capital on return of investment 利润归还投资
Receivables collectable after one year 一年以上的应收款项
Registered capital 资本总额
Reserve fund 储备基金
Short term loans 短期借款
Staff and workers’ bonus welfare fund 职工奖励和福利基金
Taxes payable 应交税金
Total Assets 资产合计
Total current assets 流动资产合计
Total current liabilities 流动负债合计
Total intangible assets 无形资产合计
Total liabilities and owners equity 负债及所有者权益总计
Total liabilities 负债合计
Total long-term liabilities 长期负债合计
Total other assets 其他资产合计
Total owners equity 所有者权益合计
Unamortized exchange gain 待转销汇兑收益
Unamortized exchange loss 待转销汇兑损失
Undistributed profits 未分配利润作者: 会员18888 时间: 2005-3-24 00:18
