国际商务师业务外语辅导:完整的英文版资产负债表、利润表等

来源:网络发布时间:2010-08-15

 资产负债表 Balance Sheet
  项 目 ITEM
  货币资金 Cash
  短期投资 Short term investments
  应收票据 Notes receivable
  应收股利 Dividend receivable
  应收利息 Interest receivable
  应收帐款 Accounts receivable
  其他应收款 Other receivables
  预付帐款 Accounts prepaid
  期货保证金 Future guarantee
  应收补贴款 Allowance receivable
  应收出口退税 Export drawback receivable
  存货 Inventories
  其中:原材料 Including:Raw materials
  产成品(库存商品) Finished goods
  待摊费用 Prepaid and deferred expenses
  待处理流动资产净损失 Unsettled G/L on current assets
  一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear
  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:
  其中:长期股权投资 Including long term equity investment
  长期债权投资 Long term securities investment
  *合并价差 Incorporating price difference
  长期投资合计 Total long-term investment
  固定资产原价 Fixed assets-cost
  减:累计折旧 Less:Accumulated Dpreciation
  固定资产净值 Fixed assets-net value
  减:固定资产减值准备 Less:Impairment of fixed assets
  固定资产净额 Net value of fixed assets
  固定资产清理 Disposal of fixed assets
  工程物资 Project material
  在建工程 Construction in Progress
  待处理固定资产净损失 Unsettled G/L on fixed assets
  固定资产合计 Total tangible assets
  无形资产 Intangible assets
  其中:土地使用权 Including and use rights
  递延资产(长期待摊费用)Deferred assets
  其中:固定资产修理 Including:Fixed assets repair
  固定资产改良支出 Improvement expenditure of fixed assets
  其他长期资产 Other long term assets
  其中:特准储备物资 Among it:Specially approved reserving materials
  无形及其他资产合计 Total intangible assets and other assets
  递延税款借项 Deferred assets debits
  资 产 总 计 Total Assets
  货币资金 Cash
  短期投资 Short term investments
  应收票据 Notes receivable
  应收股利 Dividend receivable
  应收利息 Interest receivable
  应收帐款 Accounts receivable
  其他应收款 Other receivables
  预付帐款 Accounts prepaid
  期货保证金 Future guarantee
  应收补贴款 Allowance receivable
  应收出口退税 Export drawback receivable
  存货 Inventories
  其中:原材料 Including:Raw materials
  产成品(库存商品) Finished goods
  待摊费用 Prepaid and deferred expenses
  待处理流动资产净损失 Unsettled G/L on current assets
  一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear
  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:
  其中:长期股权投资 Including long term equity investment
  长期债权投资 Long term securities investment
  *合并价差 Incorporating price difference
  长期投资合计 Total long-term investment
  固定资产原价 Fixed assets-cost
  减:累计折旧 Less:Accumulated Dpreciation
  固定资产净值 Fixed assets-net value
  减:固定资产减值准备 Less:Impairment of fixed assets
  固定资产净额 Net value of fixed assets
  固定资产清理 Disposal of fixed assets
  工程物资 Project material
  在建工程 Construction in Progress
  待处理固定资产净损失 Unsettled G/L on fixed assets
  固定资产合计 Total tangible assets
  无形资产 Intangible assets
  其中:土地使用权 Including and use rights
  递延资产(长期待摊费用)Deferred assets
  其中:固定资产修理 Including:Fixed assets repair
  固定资产改良支出 Improvement expenditure of fixed assets
  其他长期资产 Other long term assets
  其中:特准储备物资 Among it:Specially approved reserving materials
  无形及其他资产合计 Total intangible assets and other assets
  递延税款借项 Deferred assets debits
  资 产 总 计 Total Assets
  短期借款 Short-term loans
  应付票款 Notes payable
  应付帐款 Accounts payab1e
  预收帐款 Advances from customers
  应付工资 Accrued payro1l
  应付福利费 Welfare payable
  应付利润(股利) Profits payab1e
  应交税金 Taxes payable
  其他应交款 Other payable to government
  其他应付款 Other creditors
  预提费用 Provision for expenses
  预计负债 Accrued liabilities
  一年内到期的长期负债 Long term liabilities due within one year
  其他流动负债 Other current liabilities
  流动负债合计 Total current liabilities
  长期借款 Long-term loans payable
  应付债券 Bonds payable
  长期应付款 long-term accounts payable
  专项应付款 Special accounts payable
  其他长期负债 Other long-term liabilities
  其中:特准储备资金 Including:Special reserve fund
  长期负债合计 Total long term liabilities
  递延税款贷项 Deferred taxation credit
  负 债 合 计 Total liabilities
  * 少数股东权益 Minority interests
  实收资本(股本) Subscribed Capital
  国家资本 National capital
  集体资本 Collective capital
  法人资本 Legal person"s capital
  其中:国有法人资本 Including:State-owned legal person"s capital
  集体法人资本 Collective legal person"s capital
  个人资本 Personal capital
  外商资本 Foreign businessmen"s capital
  资本公积 Capital surplus
  盈余公积 surplus reserve
  其中:法定盈余公积 Including:statutory surplus reserve
  公益金 public welfare fund
  补充流动资本 Supplermentary current capital
  * 未确认的投资损失(以“-”号填列) Unaffirmed investment loss
  未分配利润 Retained earnings
  外币报表折算差额 Converted difference in Foreign Currency Statements
  所有者权益合计 Total shareholder"s equity   
  负债及所有者权益总计 Total Liabilities & Equity
  产品销售收入  Sales of products
  其中:出口产品销
  售收入  Including:Export sales
  减:销售折扣与折让  Less:Sales discount and allowances
  产品销售净额 Net sales of products
  减:产品销售税金 Less:Sales tax
  产品销售成本  Cost of sales
  其中:出口产品销售成本 Including:Cost of export sales
  产品销售毛利  Gross profit on sales
  减:销售费用  Less:Selling expenses
  管理费用 General and administrative expenses
  财务费用 Financial expenses
  其中:利息支出(减利息收入) Including:Interest expenses (minusinterest ihcome)
  汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)
  产品销售利润 Profit on sales
  加:其他业务利润 Add:profit from other operations
  营业利润 Operating profit
  加:投资收益 Add:Income on investment
  加:营业外收入 Add:Non-operating income
  减:营业外支出 Less:Non-operating expenses
  加:以前年度损益调整 Add:adjustment of loss and gain for previous years
  利润总额  Total profit
  减:所得税  Less:Income tax
  净利润  Net profit