会计报表科目中英文对照表优质资料(可以直接使用，可编辑优质资料，欢迎下载）外商投资企业会计报表项目中英文对照表外商投资企业会计报表项目中英文对照表(供参考)外商投资工业企业会计报表FinancialStatementsforIndustrialEnterpriseswithForeignInvestmenT━━━━━━━━━━━━━━━━(企业名称NAMEOFENTERPRISE)资产负债表BALANCESHEET_____年_____月_____日会外工01表Asof(month/date)19FORMAFI(INDUSTRIAL)-01单位MONETARYUNIT:━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━资产行次年初数期末数ASSETSLINENO.ATBEG.OFYEARATENDOFPERIOD────────────────────────────────────────流动资产：CURRENTASSETS现金Cashonhand1银行存款Cashinbank2有价证券Marketablesecurities4应收票据Notesreceivable5应收账款Accountsreceivable6减：坏账准备Less:provisionforbaddebts7预付货款Advancestosuppliers8其他应收款Otherreceivables10待摊费用Prepaidexpense11存货Inventories12减：存货变现损失准备Less:Provisionforlossonrealizationofinventories13一年内到期的长期投资Long-terminvestmentsmaturingwithinoneyear15其他流动资产Othercurrentassets16流动资产合计Totalcurrentassets17长期投资：LONG-TERMINVESTMENTS:长期投资Long-terminvestments18一年以上的应收款项Receivablescollectibleafteroneyear20固定资产：FIXEDASSETS:固定资产原价Fixedassets-cost21减：累计折旧Less:Accumulateddepreciation22固定资产净值Fixedassets-netvalue23固定资产清理Disposaloffixedassets27在建工程：CONSTRUCTIONINPROGRESS:在建工程Constructioninprogress28无形资产：INTANGIBLEASSETS:场地使用权Landoccupancyright29工业产权及专有技术Industrypropertyrightsandproprietarytechnology30其他无形资产Otherintangibleassets31无形资产合计Totalintangibleassets32其他资产：OTHERASSETS:开办费Organizationexpense33筹建期间汇兑损失Exchangelossduringstartupperiod34递延投资损失Deferredlossoninvestments35递延税款借项Deferredtaxcharges36其他递延支出Otherdeferredexpense37待转销汇兑损失Unamortizedexchangeloss38其他资产合计Totalotherassets40资产总计TOTALASSETS41负债及所有者权益LIABILITIESANDOWNER'SEQUITY流动负债：CURRENTLIABILITIES：短期借款Short-termloans42应付票据Notespayable43应付账款Accountspayable44应付工资Accruedpayroll45应交税金Taxespayable46应付股利Dividendspayable47预收货款Advancesfromcustomers48其他应付款Otherpayables50预提费用Accruedexpense51职工奖励及福利基金Staffandworkers'bonusandwelfarefund52一年内到期的长期负债Long-termliabilitiesduewithinoneyear53其他流动负债Othercurrentliabilities54流动负债合计Totalcurrentliabilities55长期负债：LONG-TERMLIABILITI