資產(chǎn)負債表明細中英文對照-文庫吧
2025-06-16 01:01 本頁面
【正文】 nventory to market 125 預(yù)付費用 prepaid expenses 1251 預(yù)付薪資 prepaid payroll 1252 預(yù)付租金 prepaid rents 1253 預(yù)付保險費 prepaid insurance 1254 用品盤存 office supplies 1255 預(yù)付所得稅 prepaid ine tax 1258 其它預(yù)付費用 other prepaid expenses 126 預(yù)付款項 prepayments 1261 預(yù)付貨款 prepayment for purchases 1268 其它預(yù)付款項 other prepayments 128~129 其它流動資產(chǎn) other current assets 1281 進項稅額 VAT paid ( or ｉｎｐｕｔ tax) 1282 留抵稅額 excess VAT paid (or overpaid VAT) 1283 暫付款 temporary payments 1284 代付款 payment on behalf of others 1285 員工借支 advances to employees 1286 存出保證金 refundable deposits 1287 受限制存款 certificate of depositrestricted 1291 遞延所得稅資產(chǎn) deferred ine tax assets 1292 遞延兌換損失 deferred foreign exchange losses 1293 業(yè)主(股東)往來 owners(stockholders) current account 1294 同業(yè)往來 current account with others 1298 其它流動資產(chǎn)其它 other current assets other 13 基金及長期投資 funds and longterm investments 131 基金 funds 1311 償債基金 redemption fund (or sinking fund) 1312 改良及擴充基金 fund for improvement and expansion 1313 意外損失準備基金 contingency fund 1314 退休基金 pension fund 1318 其它基金 other funds 132 長期投資 longterm investments 1321 長期股權(quán)投資 longterm equity investments 1322 長期債券投資 longterm bond investments 1323 長期不動產(chǎn)投資 longterm real estate investments 1324 人壽保險現(xiàn)金解約價值 cash surrender value of life insurance 1328 其它長期投資 other longterm investments 1329 備抵長期投資跌價損失 allowance for excess of cost over market value of longterm investments 14~ 15 固定資產(chǎn) property , plant, and equipment 141 土地 land 1411 土地 land 1418 土地重估增值 land revaluation increments 142 土地改良物 land improvements 1421 土地改良物 land improvements 1428 土地改良物 重估增值 land improvements revaluation increments 1429 累積折舊 土地改良物 accumulated depreciation land improvements 143 房屋及建物 buildings 1431 房屋及建物 buildings 1438 房屋及建物 重估增值 buildings revaluation increments 1439 累積折舊 房屋及建物 accumulated depreciation buildings 144~146 機(器)具及設(shè)備 machinery and equipment 1441 機(器)具 machinery 1448 機(器)具 重估增值 machinery revaluation increments 1449 累積折舊 機(器)具 accumulated depreciation machinery 151 租賃資產(chǎn) leased assets 1511 租賃資產(chǎn) leased assets 1519 累積折舊 租賃資產(chǎn) accumulated depreciation leased assets
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