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会计报表科目中英文对照
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
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