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地大22春《会计专业英语》在线作业答卷(五)

第五章 Chapter 9 — Chapter 10 FAQ

记熟中英对比科目

Balance Sheet

Dec.31, 2009

Prepared by: Henan GuoJi Industry and Development Co., Ltd Monetary

Unit: yuan

ASSETS

资产

LIABLITIES AND OWNER'EQUITY

负 债 及 全部者权利

currency fund

货币资金

Short-term loans

短期借钱

short-term investment

短期投资

Notes payable

敷衍单子

Notes Receivable

应收单子

accounts payable

敷衍账款

dividend receivable

应收股息/利

Advances from customers

预收账款

Accounts receivable

应收账款

Accrued payroll

敷衍工资

Other receivables

其他应收款

Welfare payable

应 付 福 利费

Advances to suppliers

预付账款

Dividends payable

敷衍股利

Subsidy receivable

应收补贴款

Taxes payable

应交税金

inventories

存货

Other levies payable

其他应交款

Among:raw materials

其中:原材料

Other payables

其他敷衍款

finished products(stock commodity)

产成品

Accrued expense

预提费用

deferred expenses

待摊费用

Long-term liabilities due within one year

一年内到期的临时负债

current asset losses in suspense

待处理活动资产净丧掉

Other current liabilities

其他活动负债

Long-term bond investments maturing within one year

一年内到期的临时债券投资

Total current liabilities

活动负债合计

Other current assets

其他活动资产

Total current assets

活动资产合计

Long-term loans

临时借钱

Long-term investment

临时投资

Long-term accounts

payable

临时敷衍款

Among: long-term equity investments

其中:临时股权投资

Special accounts payable

专项敷衍款

Long-term bond investment

临时债权投资

Other long-term

liabilities

其他临时负债

Total Long-term investment

临时投资合计

Total long-term liabilities

临时负债合计

Original Value of Fixed Assets

牢固资产原价

Total liabilities

负债合计

Less: Accumulated depreciation

减:累计折旧

Paid-in capital(capital stock)

实收资本

Fixed assets-net value

牢固资产净值

national capital

国度资本

project equipment and material

工程物质

Collective capital

群体资本

Construction in progress

在建工程

corporate capital

法人资本

Disposal of fixed assets

牢固资产清理

Among: State-owned corporate capital

其中:国有法人资本

fixed asset losses in suspense

待处理牢固资产净损

Collective corporate capital

群体法人资本

Total Fixed assets

牢固资产合计

Individual capital

团体资本

Intangible Assets

有形资产

foreign capital

外商资本

Among: Land occupancy right

其中:地皮利用权

Capital surplus

资本公积

deferred assets

递延资产(长等待摊费用)

Surplus reserves

红利公积

Among: Fixed assets repair

其中:牢固资产修缮

Among: legal public welfare fund

其中:法定公益金

Improvement expenditure of fixed assets

牢固资产改进付出

Undistributed profit

未分配利润

Other long-term investments

其他临时投资

Translation reserve

外币报表折算差额

Among: charactered material reserve

其中:特准储备物质

Total owner's equity

全部者权利合计

Total intangible assets and other assets

有形及其他资产合计

Total assets

资产总计

Total liabilities andowner’s equity

所 有 者 权利总计

Company common seal: legal representative: Financial head:

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