外商投資企業會計報表項目中英文對照表(doc 14頁)
外商投資企業會計報表項目中英文對照表內容簡介:
流動資產: CURRENT ASSETS
現金 Cash on hand
銀行存款 Cash in bank
有價證券 Marketable securities 應收票據 Notes receivable
應收賬款 Accounts receivable 減:壞賬準備 Less: provision for bad debts
預付貨款 Advances to suppliers
其他應收款 Other receivables
待攤費用 Prepaid expense
存貨 Inventories
減:存貨變現損失準備Less: Provision for loss on realization of
inventories
一年內到期的長期投資 Long-term investments maturing within one year
其他流動資產 Other current assets
流動資產合計 Total current assets
長期投資:LONG-TERM INVESTMENTS:
長期投資 Long-term investments
一年以上的應收款項 Receivables collectible after one year
固定資產:FIXED ASSETS:
固定資產原價 Fixed assets-cost
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