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Blance sheet:资产负债表中英文对照

Asset:资产

Net Assets: 资产净值

Non-current assets: 非流动资产

Property, plant and equipment: 固定资产账面价值

Intangible assets:无形资产

Investment in subsidiaries:长期股权投资-子公司

Investments in associates:长期股权投资-联营公司

Deffered Tax Assets:延迟所得稅资产


Current asset:流动资产

Inventories:库存

Account receivables:应收账款

Other receivables:其他应收款

Paid in advance:预付款项

Pledged and fixed deposit:质押固定存款

Cash and Equivalence:货币资金

Note Receivable:应收票据

Liabilities:负债


Current Liabilities:流动负债

Account payables:应付账款

Other payables:其他应付款

Salary Payable:应付职工薪酬

Received in Advance:预收款项

Short-term Borrowings:短期借款

Tax payable:应交税费

Provision:预提


Non-Current Liabilities 非流动负债

Deferred Tax Liabilites 延迟所得稅负债


Capital and Reserves 所有者权益(或股东权益)

Share Capital 股本

Capital Reserves 资本公积

Surplus Reserves 盈余公积

Profit for the year 本年利润

Retained Earnings 以前年度未分配利润

Exchange reserves 外汇储备


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