【正文】 other longterm investments 備抵長期投資跌價損失 allowance for excess of cost over market value of longterm investments 人壽保險現(xiàn)金解約價值 cash surrender value of life insurance 長期不動產(chǎn)投資 長期債券投資 other funds pension fund contingency fund 改良及擴充基金 fund for improvement and expansion 基金及長期投資 funds and longterm investments 基金 funds 償債基金 其它流動資產(chǎn)—其它) current account owners39。 deferred foreign exchange losses deferred ine tax assets 受限制存款 certificate of depositrestricted 存出保證金 payment on behalf of others temporary payments 留抵稅額其它流動資產(chǎn) other current assets名稱 英　譯進項稅額 其它預(yù)付款項 其它預(yù)付費用 other prepaid expenses office supplies prepaid insurance 預(yù)付租金 prepaid rents allowance for reduction of inventory to market materials and supplies in transit supplies raw materials work in process outsourced work in process byproducts consigned finished goods finished goods allowance for reduction of inventory to market 在途商品 goods in transit merchandise inventory allowance for uncollectible accounts other receivables other receivables other other receivables related parties ine tax refund receivable earned revenue receivable discount on forward exchange contract forward exchange contract receivable foreign currencies forward exchange contract receivable allowance for uncollectible accounts accounts receivable accounts receivable related parties installment accounts receivable allowance for uncollectible accounts notes receivable other notes receivable notes receivable related parties discounted notes receivable 備抵短期投資跌價損失 allowance for reduction of shortterm investment to market shortterm investments corporate bonds shortterm investments beneficiary certificates shortterm investments government bonds shortterm investments shortterm notes and bills 短期投資 shortterm investment短期投資—股票 shortterm investments stock 約當(dāng)現(xiàn)金 cash equivalents 銀行存款 cash in banks名稱 英　譯 資產(chǎn) assets 流動資產(chǎn) current assets 現(xiàn)金及約當(dāng)現(xiàn)金 cash and cash equivalents 庫存現(xiàn)金 cash on hand 零用金/周轉(zhuǎn)金 petty cash/revolving funds 在途現(xiàn)金 cash in transit 其它現(xiàn)金及約當(dāng)現(xiàn)金 other cash and cash equivalents 短期投資—短期票券 短期投資—政府債券 短期投資—受益憑證 短期投資—公司債 短期投資—其它 shortterm investments other 應(yīng)收票據(jù) notes receivable 應(yīng)收票據(jù)貼現(xiàn) 應(yīng)收票據(jù)—關(guān)系人 其它應(yīng)收票據(jù) 備抵呆帳—應(yīng)收票據(jù) 應(yīng)收賬款 accounts receivable 應(yīng)收分期賬款 應(yīng)收賬款—關(guān)系人 備抵呆帳—應(yīng)收賬款 其它應(yīng)收款 other receivables 應(yīng)收遠匯款應(yīng)收遠匯款—外幣 買賣遠匯折價名稱 英　譯 應(yīng)收收益 應(yīng)收退稅款 其它應(yīng)收款—關(guān)系人 其它應(yīng)收款—其它 備抵呆帳—其它應(yīng)收款 存貨 inventories 商品存貨 寄銷商品 consigned goods 備抵存貨跌價損失 制成品 寄銷制成品 副產(chǎn)品 在制品 委外加工 原料 物料 在途原物料 備抵存貨跌價損失 預(yù)付費用 prepaid expenses 預(yù)付薪資 prepaid payroll 預(yù)付保險費 用品盤存 預(yù)付所得稅 prepaid ine tax 預(yù)付款項 prepayments 預(yù)付貨款 prepayment for purchases other prepayments VAT paid ( or input tax) excess VAT paid (or overpaid VAT) 暫付款 代付款 員工借支 advances to employees refun