流動(dòng)資產(chǎn)Current Assets: 貨幣資金 Monetary Assets (或Cash,因為在國外,這個(gè)概念寬泛些,不僅指現金) 應收票據Notes Receivable 應收賬款Accounts Receivable 預付款項 Prepaid Expenses (通常列舉具體項目,比如Rent租金,Insurance保險費。
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應收利息Interest Receivable 其他應收款Other Receivable 存貨Inventory 其他流動(dòng)資產(chǎn) other Current Assets 流動(dòng)資產(chǎn)合計Total Current Assets 非流動(dòng)資產(chǎn):Fixed (Long-term) Assets 長(cháng)期股權投資Long-term Share Investment 投資性房地產(chǎn)Investment-Property(Real Estate) 固定資產(chǎn) Fixed Assets 在建工程Construction-in-progress 無(wú)形資產(chǎn) Intangible Assets 開(kāi)發(fā)支出 Development Expenditure 長(cháng)期待攤費用Long-term Deferred Expenses 遞延所得稅資產(chǎn)Deferred Income Tax 其他非流動(dòng)資產(chǎn) Other Fixed Assets 非流動(dòng)資產(chǎn)合計Total fixed Assets 資產(chǎn)總計Total Assets 流動(dòng)負債:Current Liabilities 短期借款Short-term Loans 應付賬款 Accounts Payable 預收款項Unearned Revenue(這是國外報表的地道用法,但國內常譯作Accounts Received in Advance,或Prepaid Revenue) 應付職工薪酬Salaries Payable 應交稅費Taxes Payable 其他應付款 Other Payable 流動(dòng)負債合計total Current Liabilities 非流動(dòng)負債:Fixed (Long-term Liabilities) 長(cháng)期借款long-term Loans 遞延所得稅負債Deferred IncomeTax Liabilities 其他非流動(dòng)負債Other Fixed(Long-term Liabilities) 非流動(dòng)負債合計Total Fixed (Long-term Liabilities) 負債合計Total Liabilities 所有者權益(或股東權益):Owner's Equity(Shareholder's Equity) 實(shí)收資本(或股本)Capital / Shares(或Stock) 資本公積Capital Surplus 盈余公積Earned Surplus 未分配利潤Undistributed profits 所有者權益(或股東權益)合計Total Equity。
流動(dòng)資產(chǎn) CURRENT ASSETS: 現金 Cash on hand 銀行存款 Cash in bank 有價(jià)證券 Marketable securitiea 應收票據 Notes receivable 應收帳款 Accounts receivable 壞帳準備 Provision for bad debts 預付帳款 Advances to suppliers 其他應收款 Other receivables 待攤費用 Deferred and prepaid expenses 存貨 Inventories 存貨變現損失準備 Provision for loss on realization of inventory 一年內到期的長(cháng)期債券投資 Long-term investments maturing within one year 其他流動(dòng)資產(chǎn) Other current assets 長(cháng)期投資 Long-term in vestments 一年以上的應收款項 Receivables collectable after one year 固定資產(chǎn): FIXED ASSETS: 固定資產(chǎn)原價(jià) Fixed assets-cost 累計折舊 Accumulated depreciation 固定資產(chǎn)凈值 Fixed assets-net value 固定資產(chǎn)清理 Disposal of fixed assets 在建工程 Construction in progress 無(wú)形資產(chǎn) INTANGIBLE ASSETS: 場(chǎng)地使用權 Land occupancy right 工業(yè)產(chǎn)權及專(zhuān)有技術(shù) Proprietary technology and patents 其他無(wú)形資產(chǎn) Other intangibles assets 其他資產(chǎn): OTHER ASSETS 開(kāi)辦費 Organization expenses 籌建期間匯兌損失 Exchange loss during start-up peried 遞延投資損失 Deferred loss on investments 遞延稅款借項 Deferred taxes debit 其他遞延支出 Other deferred expenses 待轉銷(xiāo)匯兌損失 Unamortized cxehange loss 流動(dòng)負債 CURRENT LIABILITIES: 短期借款 Short term loans 應付票據 Notes payable 應付帳款 Accounts payable 應付工資 Accrued payroll 應交稅金 Taxes payable 應付利潤 Dividends payable 預收貨款 Advances from customers 其他應付款 Other payables 預提費用 Accrued expenses 應付福利費 Staff and workers bonus and welfare fund 一年內到期的長(cháng)期負債 Long-term liabitities due within one year 其他流動(dòng)負債 Other current liabilities 長(cháng)期負債 LING-TERMLIABILITIES 長(cháng)期借款 Ling-term loans 應付公司債 Debentures payable 應付公司債溢價(jià)(折價(jià)) Premium(discount)on debentures payable 一年以上的應付款項 Payables due after one year 其他負債 OTHER LIABILITES 籌建期間匯兌收益 Exchange gain during start-up period 遞延投資收益 Deferred gain on investments 遞延稅款貸項 Deferred taxes credit 其他遞延貸項 Other deferred credit 待轉銷(xiāo)匯兌收益 Unamortized exchange gain 所有者權益: OWNERS' EQUITY 實(shí)收資本 Paid in capital 其中:中方投資 Including:Chinese investment 其中:外方投資 Including:Foreign investment 已歸還投資 Investment returned 資本公積 Capital surplus 儲備基金 Reserve fund 企業(yè)發(fā)展基金 Enterprise expansion fund 利潤歸還投資 Profits capitalised on return of investment 本年利潤 current year profit 未分配利潤 Undistributed profits 主營(yíng)業(yè)務(wù)收入 Revenue from main operation 主營(yíng)業(yè)務(wù)成本 Cost of main operation 主營(yíng)業(yè)務(wù)稅金及附加 Tax and additional duty of main operation 主營(yíng)業(yè)務(wù)利潤 Income from main operation 其他業(yè)務(wù)利潤 Incom from other operation 營(yíng)業(yè)費用 Operating expense 管理費用 General and administrative expense 財務(wù)費用 Financial expense 利息支出 Interest expense 匯兌損失 Exchange loss 營(yíng)業(yè)利潤 Operating Income 投資收益 Investment income 營(yíng)業(yè)外收入 Non-operating income 營(yíng)業(yè)外支出 Non operating expense 利潤總額 Income before tax 所得稅 income tax 凈利潤 Net income。
forms for reporting statisticsreport forms例句與用法:他在所得稅申報表上填寫(xiě)家屬四人。
He listed four dependents on his income-tax form.我寫(xiě)日報表。 I write a daily report.為你的銀行報表中的錯誤,請接受我們誠摯的道歉。
Please accept our sincere apologies for the error in your bank statement。.。
流動(dòng)資產(chǎn) CURRENT ASSETS: 現金 Cash on hand 銀行存款 Cash in bank 有價(jià)證券 Marketable securitiea 應收票據 Notes receivable 應收帳款 Accounts receivable 壞帳準備 Provision for bad debts 預付帳款 Advances to suppliers 其他應收款 Other receivables 待攤費用 Deferred and prepaid expenses 存貨 Inventories 存貨變現損失準備 Provision for loss on realization of inventory 一年內到期的長(cháng)期債券投資 Long-term investments maturing within one year 其他流動(dòng)資產(chǎn) Other current assets 長(cháng)期投資 Long-term in vestments 一年以上的應收款項 Receivables collectable after one year 固定資產(chǎn): FIXED ASSETS: 固定資產(chǎn)原價(jià) Fixed assets-cost 累計折舊 Accumulated depreciation 固定資產(chǎn)凈值 Fixed assets-net value 固定資產(chǎn)清理 Disposal of fixed assets 在建工程 Construction in progress 無(wú)形資產(chǎn) INTANGIBLE ASSETS: 場(chǎng)地使用權 Land occupancy right 工業(yè)產(chǎn)權及專(zhuān)有技術(shù) Proprietary technology and patents 其他無(wú)形資產(chǎn) Other intangibles assets 其他資產(chǎn): OTHER ASSETS 開(kāi)辦費 Organization expenses 籌建期間匯兌損失 Exchange loss during start-up peried 遞延投資損失 Deferred loss on investments 遞延稅款借項 Deferred taxes debit 其他遞延支出 Other deferred expenses 待轉銷(xiāo)匯兌損失 Unamortized cxehange loss 流動(dòng)負債 CURRENT LIABILITIES: 短期借款 Short term loans 應付票據 Notes payable 應付帳款 Accounts payable 應付工資 Accrued payroll 應交稅金 Taxes payable 應付利潤 Dividends payable 預收貨款 Advances from customers 其他應付款 Other payables 預提費用 Accrued expenses 應付福利費 Staff and workers bonus and welfare fund 一年內到期的長(cháng)期負債 Long-term liabitities due within one year 其他流動(dòng)負債 Other current liabilities 長(cháng)期負債 LING-TERMLIABILITIES 長(cháng)期借款 Ling-term loans 應付公司債 Debentures payable 應付公司債溢價(jià)(折價(jià)) Premium(discount)on debentures payable 一年以上的應付款項 Payables due after one year 其他負債 OTHER LIABILITES 籌建期間匯兌收益 Exchange gain during start-up period 遞延投資收益 Deferred gain on investments 遞延稅款貸項 Deferred taxes credit 其他遞延貸項 Other deferred credit 待轉銷(xiāo)匯兌收益 Unamortized exchange gain 所有者權益: OWNERS' EQUITY 實(shí)收資本 Paid in capital 其中:中方投資 Including:Chinese investment 其中:外方投資 Including:Foreign investment 已歸還投資 Investment returned 資本公積 Capital surplus 儲備基金 Reserve fund 企業(yè)發(fā)展基金 Enterprise expansion fund 利潤歸還投資 Profits capitalised on return of investment 本年利潤 current year profit 未分配利潤 Undistributed profits 主營(yíng)業(yè)務(wù)收入 Revenue from main operation 主營(yíng)業(yè)務(wù)成本 Cost of main operation 主營(yíng)業(yè)務(wù)稅金及附加 Tax and additional duty of main operation 主營(yíng)業(yè)務(wù)利潤 Income from main operation 其他業(yè)務(wù)利潤 Incom from other operation 營(yíng)業(yè)費用 Operating expense 管理費用 General and administrative expense 財務(wù)費用 Financial expense 利息支出 Interest expense 匯兌損失 Exchange loss 營(yíng)業(yè)利潤 Operating Income 投資收益 Investment income 營(yíng)業(yè)外收入 Non-operating income 營(yíng)業(yè)外支出 Non operating expense 利潤總額 Income before tax 所得稅 income tax 凈利潤 Net income。
forms for reporting statistics
report forms
例句與用法:
他在所得稅申報表上填寫(xiě)家屬四人。
He listed four dependents on his income-tax form.
我寫(xiě)日報表。
I write a daily report.
為你的銀行報表中的錯誤,請接受我們誠摯的道歉。
Please accept our sincere apologies for the error in your bank statement.
流動(dòng)資產(chǎn)Current Assets:
貨幣資金 Monetary Assets (或Cash,因為在國外,這個(gè)概念寬泛些,不僅指現金) 應收票據Notes Receivable
應收賬款Accounts Receivable 預付款項 Prepaid Expenses (通常列舉具體項目,比如Rent租金,Insurance保險費。。。)
應收利息Interest Receivable 其他應收款Other Receivable
存貨Inventory 其他流動(dòng)資產(chǎn) other Current Assets
流動(dòng)資產(chǎn)合計Total Current Assets
非流動(dòng)資產(chǎn):Fixed (Long-term) Assets
長(cháng)期股權投資Long-term Share Investment 投資性房地產(chǎn)Investment-Property(Real Estate)
固定資產(chǎn) Fixed Assets 在建工程Construction-in-progress 無(wú)形資產(chǎn) Intangible Assets 開(kāi)發(fā)支出 Development Expenditure
長(cháng)期待攤費用Long-term Deferred Expenses 遞延所得稅資產(chǎn)Deferred Income Tax
其他非流動(dòng)資產(chǎn) Other Fixed Assets
非流動(dòng)資產(chǎn)合計Total fixed Assets
資產(chǎn)總計Total Assets
流動(dòng)負債:Current Liabilities
短期借款Short-term Loans 應付賬款 Accounts Payable
預收款項Unearned Revenue(這是國外報表的地道用法,但國內常譯作Accounts Received in Advance,或Prepaid Revenue) 應付職工薪酬Salaries Payable
應交稅費Taxes Payable 其他應付款 Other Payable
流動(dòng)負債合計total Current Liabilities
非流動(dòng)負債:Fixed (Long-term Liabilities)
長(cháng)期借款long-term Loans 遞延所得稅負債Deferred IncomeTax Liabilities
其他非流動(dòng)負債Other Fixed(Long-term Liabilities)
非流動(dòng)負債合計Total Fixed (Long-term Liabilities)
負債合計Total Liabilities
所有者權益(或股東權益):Owner's Equity(Shareholder's Equity)
實(shí)收資本(或股本)Capital / Shares(或Stock) 資本公積Capital Surplus
盈余公積Earned Surplus 未分配利潤Undistributed profits
所有者權益(或股東權益)合計Total Equity
lz你是想要會(huì )計科目么?一、企業(yè)財務(wù)會(huì )計報表封面 FINANCIAL REPORT COVER 報表所屬期間之期末時(shí)間點(diǎn) Period Ended 所屬月份 Reporting Period 報出日期 Submit Date 記賬本位幣幣種 Local Reporting Currency 審核人 Verifier 填表人 Preparer 二、資產(chǎn)負債表 Balance Sheet 資產(chǎn) Assets 流動(dòng)資產(chǎn) Current Assets 貨幣資金 Bank and Cash 短期投資 Current Investment 一年內到期委托貸款 Entrusted loan receivable due within one year 減:一年內到期委托貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year 減:短期投資跌價(jià)準備 Less: Impairment for current investment 短期投資凈額 Net bal of current investment 應收票據 Notes receivable 應收股利 Dividend receivable 應收利息 Interest receivable 應收賬款 Account receivable 減:應收賬款壞賬準備 Less: Bad debt provision for Account receivable 應收賬款凈額 Net bal of Account receivable 其他應收款 Other receivable 減:其他應收款壞賬準備 Less: Bad debt provision for Other receivable 其他應收款凈額 Net bal of Other receivable 預付賬款 Prepayment 應收補貼款 Subsidy receivable 存貨 Inventory 減:存貨跌價(jià)準備 Less: Provision for Inventory 存貨凈額 Net bal of Inventory 已完工尚未結算款 Amount due from customer for contract work 待攤費用 Deferred Expense 一年內到期的長(cháng)期債權投資 Long-term debt investment due within one year 一年內到期的應收融資租賃款 Finance lease receivables due within one year 其他流動(dòng)資產(chǎn) Other current assets 流動(dòng)資產(chǎn)合計 Total current assets 長(cháng)期投資 Long-term investment 長(cháng)期股權投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長(cháng)期債權投資 Long-term debt investment 長(cháng)期投資合計 Total for long-term investment 減:長(cháng)期股權投資減值準備 Less: Impairment for long-term equity investment 減:長(cháng)期債權投資減值準備 Less: Impairment for long-term debt investment 減:委托貸款減值準備 Less: Provision for entrusted loan receivable 長(cháng)期投資凈額 Net bal of long-term investment 其中:合并價(jià)差 Include: Goodwill (Negative goodwill) 固定資產(chǎn) Fixed assets 固定資產(chǎn)原值 Cost 減:累計折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減:固定資產(chǎn)減值準備 Less: Impairment for fixed assets 固定資產(chǎn)凈額 NBV of fixed assets 工程物資 Material holds for construction of fixed assets 在建工程 Construction in progress 減:在建工程減值準備 Less: Impairment for construction in progress 在建工程凈額 Net bal of construction in progress 固定資產(chǎn)清理 Fixed assets to be disposed of 固定資產(chǎn)合計 Total fixed assets 無(wú)形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無(wú)形資產(chǎn) Intangible assets 減:無(wú)形資產(chǎn)減值準備 Less: Impairment for intangible assets 無(wú)形資產(chǎn)凈額 Net bal of intangible assets 長(cháng)期待攤費用 Long-term deferred expense 融資租賃——未擔保余值 Finance lease – Unguaranteed residual values 融資租賃——應收融資租賃款 Finance lease – Receivables 其他長(cháng)期資產(chǎn) Other non-current assets 無(wú)形及其他長(cháng)期資產(chǎn)合計 Total other assets & intangible assets 遞延稅項 Deferred Tax 遞延稅款借項 Deferred Tax assets 資產(chǎn)總計 Total assets 負債及所有者(或股東)權益 Liability & Equity 流動(dòng)負債 Current liability 短期借款 Short-term loans 應付票據 Notes payable 應付賬款 Accounts payable 已結算尚未完工款 預收賬款 Advance from customers 應付工資 Payroll payable 應付福利費 Welfare payable 應付股利 Dividend payable 應交稅金 Taxes payable 其他應交款 Other fees payable 其他應付款 Other payable 預提費用 Accrued Expense 預計負債 Provision 遞延收益 Deferred Revenue 一年內到期的長(cháng)期負債 Long-term liability due within one year 其他流動(dòng)負債 Other current liability 流動(dòng)負債合計 Total current liability 長(cháng)期負債 Long-term liability 長(cháng)期借款 Long-term loans 應付債券 Bonds payable 長(cháng)期應付款 Long-term payable 專(zhuān)項應付款 Grants & Subsidies received 其他長(cháng)期負債 Other long-term liability 長(cháng)期負債合計 Total long-term liability 遞延稅項 Deferred Tax 遞延稅款貸項 Deferred Tax liabilities 負債合計 Total liability 少數股東權益 Minority interests 所有者權益(或股東權益) Owners' Equity 實(shí)收資本(或股本) Paid in capital 減;已歸還投資 Less: Capital redemption 實(shí)收資本(或股本)凈額 Net bal of Paid in capital 資本公積 Capital Reserves 盈余公積 Surplus Reserves 其中:法定公益金 Include: Statutory reserves 未確認投資損失 Unrealised investment losses 未分配利潤 Retained profits after appropriation 其中:本年利潤 Include: Profits for the year 外幣報表折算差額 Translation reserve 所有者(或股東)權益合計 Total Equity 負債及所有者(或股東)權益合計 Total Liability & Equity 三、利潤及利潤分配表 Income statement and profit appropriation 一、。
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