新会计准则资产负债表英文资料

2012-09-28 00:15:15

 ASSETS

流动资产 CURRENT ASSETS
Cash on hand
银行存款 Cash in bank
有价证券 Marketable securities
应收票据 Notes receivable
应收账款 Accounts receivable
减:坏账准备 LessProvision for bad debts
预付帐款 Advances to suppliers
其他应收款 Other receivables
待摊费用 Deferred and prepaid expenses
Inventories
减:存货变现损失准备 LessProvision for loss on realization of inventories
一年内到期的长期投资 Long-term investments maturing within one year
其他流动资产 Other current assets
流动资产合计 Total current assets
长期投资 Long-term investments
一年以上的应收款项 Receivables collectable after one year
固定资产 FIXED ASSETS
固定资产原价 Fixed assets-cost
减:累计折旧 LessAccumulated depreciation
固定资产净值 Fixed assets-net value
固定资产清理 Disposal of fixed assets
在建工程 Construction in progress
无形资产 INTANGIBLE ASSETS
场地使用权 Land occupancy right
工业产权及专有技术 Industary property rights and proprietary technology
其它无形资产 Other intangible assets
无形资产合计 Total intangible assets
其它资产 OTHER ASSETS
Organization expenses
筹建期间汇兑损失 Exchange loss during start-up period
递延投资损失 Deferred loss on investm
递延税款借项 Deferred taxes debi
其它递延支出 Other deferred expense
待转销汇兑损失 Unamortized exchangs loss
负债及所有者权益 LIABILITIES AND OWNER'S EQUITY
流动负债 CURRENT LIABILITIES
短期借款 Short-term loans
应付票据 Notes payable应付账款 Accounts payable
应付工资 Accrued payroll
应交税金 Taxes payable
应付股利 Dividends payable
预收货款 Advances from customers
其它应付款 Other payables
预提费用 Accrued expense
职工奖励及福利基金 Staff and worker's bonus and welfare fund
一年内到期的长期负债 Long-term liabilities due within one year
其他流动负债 Other current liabilities
流动负债合计 Total current liabilities
长期负债 LONG-TERM LIABILITIES
长期借款 Long-term loans
应付公司债 Dividends payable
应付公司债溢价(折价) Premium(discount)on debentures payable
一年以上的应付款项 Payables due after one year
长期负债合计 Total long-term liabilities
其他负债 OTHER LIABILITIES
筹建期间汇兑收益 Exchange gain during start-up period
递延投资收益 Deferred gain on investments
递延税款贷项 Deferred tax credits
其他递延贷项 Other deferred credits待转销汇兑收益 Unamortized exchange gain
其他负债合计 Total other liabilities
负债合计 Total liabilities
所有者权益 OWNER'S EQUITY
资本总额 Registered capital (货币名称及金额currency and amount___)
实收资本 Paid-in capital (非人民币资本期末金额amount of non-RMB currency at end of period___)
其中:
中方投资 Chinese investments(非人民币资本期末金额amount of non-RMB currency at end of period___)
外方投资 Foreign investments(非人民币资本期末金额amount of non-RMB currency at end of period___)
减:已归还投资 LessInvestments returned
资本公积 Capital surplus
储备基金 Reserve fund
企业发展基金 Enterprise expansion fund
利润归还投资 Profit capitalised on return of investments
本年利润 Current year net income
未分配利润 Undistributed profit
所有者权益总计 Total owner's equity
负债及所有者权益总计 TOTAL LIABILITIES AND OWNER'S EQUITY1814 递延所得税资产 deferred income tax assets
1842
长期应收帐款 long-term accounts receivable
35
库存股 treasury stock
交易性金融资产:trading financial assets

1523
可供出售金融资产 financial assets available for sale
持有至到期投资减值准备 hold investment due reduction reserve
长期应收款 long-term account receivable
递延所得税资产 deferred income tax assets
应付职工薪酬 employee pay payable
资产减值损失Asset impairment loss
对联营企业和合营企业的投资收益Include:income from associates
非流动资产处置损失Include:loss on disposal of non-current assets
资产减值损失Loss of impairment of assets


1.
交易性金融资产----trading financial assets
2.
可供出售金融资产----financial assets available for sale
3.
持有至到期投资---- hold investment due
4.
长期应收款-----long-term account receivable
5.
递延所得税资产-----deferred income tax assets
6.
应付职工薪酬------employee pay payable
7.
库存股-----treasury stock
8.
资产减值损失------Asset impairment loss
9.
对联营企业和合营企业的投资收益----Include:income from associates
10.
非流动资产处置损失 ----Loss of impairment of assets