资产负债表会计科目中英文对照
FIXED ASSETS
固定资产期初余额fixed asset at Jan 1st
固定资产本年增加额fixed asset current year
固定资产清理fixed asset on disposal
固定资产减值准备provision for FX devaluation
累计折旧期初余额acc depreciation ar Jan 1st
累计折旧本年赠加额acc depreciation current year
在建工程fixed assets in construction
长期待摊费用_开办费long term deferred assets_start up expense
长期待摊费用_租赁固定资产改良支出long term deferred assets_leasehold improvement
INVENTORY & OTHER ASSETS
待摊费用deferred expense
材料采购purchasing clearing
库存原材料material in warehouse
在途原材料material in transit
包装物packing material
低值易耗品low value assets
材料成本差异material price variance
委托加工材料sub-contract material
自制半成品work in progress
产成品finished goods
存货变现损失准备provision for stock write down
ACCOUNTS RECEIVABLE
应收票据note receivable
应收账款_关联企业trade debitor_intercompany
应收账款_非关联企业trade debitor_other
坏账准备provision for bad debt
预付货款_关联企业prepayment_intercompany
预付货款_非关联企业prepayment_others
备用金cash advance
押金security deposit
应收退税款vat receivable from authority
其它预付款other prepayment
其它应收款other receivable
Total accounts receivable
CASH AT BANK/(OVERDRAFT)
现金-RMB CASH ON HAND_RMB
招商银行-RMB merchants bank_RMB
中国农业银行-RMB agricultural bank_RMB
其它货币资金other deposit at bank_guarantee
其它货币资金other deposit at bank_currency exchange
TOTAL ASSETS
BORROWING
短期借款short term borrowing
长期借款long term borrowing
Total borrowing
TRADE CREDITOR
应付账款_关联企业trade creditor_intercompany
应付账款_非关联企业trade creditor_other
Total trade creditor
OTHER LIABILITIES
应付工资wages payable
增值税-进项税input vat
增值税-销项税sales vat
增值税-进项税转出input vat written off
增值税-出口退税vat refundable on exportation
增值税-出口抵减内销产品应纳税额offset sales vat by exportation
增值税-转出多交增值税transfer vat overpaid
增值税-未交增值税vat payable
应交企业所得税entreprixe income tax
应交个人所得税individual income tax
应交营业税business tax
应付股利unpaid divident
预收货款_关联企业received payment in advance_intercompany 预收货款_非关联企业received payment in advance
其他应付款other payable
预估费用accrual
Total other liabilities
TOTAL LIABILITIES
SHAREHOLDER'S EQUITY
实收资本capital fund
资本公积capital surplus
储备基金reserve
本年利润profit and loss current year
利润分配retained earning
Total shareholder's equity
TOTAL LIABILITY & SHAREHOLDER'S EQUITY