財(cái)務(wù)報(bào)表常用單詞-文庫吧
2025-06-16 00:38 本頁面
【正文】 raordinary expenses利潤總額 Profit before taxes減Less：所得稅 Taxes on ine凈利潤 Profit after taxes資產(chǎn)負(fù)債表 Balance Sheet 項(xiàng) 目 ITEM 貨幣資金 Cash 短期投資 Short term investments 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Accounts receivable 其他應(yīng)收款 Other receivables 預(yù)付帳款 Accounts prepaid 期貨保證金 Future guarantee 應(yīng)收補(bǔ)貼款 Allowance receivable 應(yīng)收出口退稅 Export drawback receivable 存貨 Inventories 其中：原材料 Including:Raw materials 產(chǎn)成品(庫存商品) Finished goods 待攤費(fèi)用 Prepaid and deferred expenses 待處理流動資產(chǎn)凈損失 Unsettled G/L on current assets 一年內(nèi)到期的長期債權(quán)投資 Longterm debenture investment falling due in a yaear 其他流動資產(chǎn) Other current assets 流動資產(chǎn)合計(jì) Total current assets 長期投資： Longterm investment： 其中:長期股權(quán)投資 Including long term equity investment 長期債權(quán)投資 Long term securities investment *合并價(jià)差 Incorporating price difference 長期投資合計(jì) Total longterm investment 固定資產(chǎn)原價(jià) Fixed assetscost 減：累計(jì)折舊 Less:Accumulated Dpreciation 固定資產(chǎn)凈值 Fixed assetsnet value 減：固定資產(chǎn)減值準(zhǔn)備 Less:Impairment of fixed assets 固定資產(chǎn)凈額 Net value of fixed assets 固定資產(chǎn)清理 Disposal of fixed assets 工程物資 Project material 在建工程 Construction in Progress 待處理固定資產(chǎn)凈損失 Unsettled G/L on fixed assets 固定資產(chǎn)合計(jì) Total tangible assets 無形資產(chǎn) Intangible assets 其中:土地使用權(quán) Including and use rights 遞延資產(chǎn)（長期待攤費(fèi)用）Deferred assets 其中:固定資產(chǎn)修理 Including:Fixed assets repair 固定資產(chǎn)改良支出 Improvement expenditure of fixed assets 其他長期資產(chǎn) Other long term assets 其中:特準(zhǔn)儲備物資 Among it:Specially approved reserving materials 無形及其他資產(chǎn)合計(jì) Total intangible assets and other assets 遞延稅款借項(xiàng) Deferred assets debits 資 產(chǎn) 總 計(jì) Total Assets 資產(chǎn)負(fù)債表(續(xù)表) Balance Sheet 項(xiàng) 目 ITEM 短期借款 Shortterm loans 應(yīng)付票款 Notes payable 應(yīng)付帳款 Accounts payab1e 預(yù)收帳款 Advances from customers 應(yīng)付工資 Accrued payro1l 應(yīng)付福利費(fèi) Welfare payable 應(yīng)付利潤(股利) Profits payab1e 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other payable to government 其他應(yīng)付款 Other creditors 預(yù)提費(fèi)用 Provision for expenses 預(yù)計(jì)負(fù)債 Accrued liabilities 一年內(nèi)到期的長期負(fù)債 Long term liabilities due within one year 其他流動負(fù)債 Other current liabilities 流動負(fù)債合計(jì) Total current
環(huán)評公示相關(guān)推薦
鄂ICP備17016276號-1