【#文档大全网# 导语】以下是®文档大全网的小编为您整理的《英文资产负债表和利润表单词》，欢迎阅读！
资产负债表 Balance sheet
流动资产 Current assets 现金 Cash
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 Less：Provision for bad debts 预付货款 Advances to suppliers 其他应收款 Other receivables 待摊费用 Prepaid expense 流动资产合计 Total current assets
固定资产 Fixed assets 固定值产原价 Fixed assets-cost 减： 累计折旧
Less：Accumulated depreciation 固定值产净值 Fixed assets - net value 固定值产清理 Disposal of fixed assets 固定资产 合计 Total fixed assets 在建工程 Construction in progress 无形资产 Intangible assets 其他资产 other assets 开办费 organization
递延税款借项 Deferred tax debit 资产总计 Total assets
负债及所有者权益 Liabilities Owner's equity
流动负债 Current liabilities 短期借款 Short-term loan 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 其他应付款 Other payables 预提费用 Accrued expense 流动负债合计 Total liabilities 长期借款 Long-term loan
长期负债合计 Total long-term liabilities
递延税款贷项 Deferred tax credit
所有者权益 Owners' equity 实收资本 Paid-in capital 资本公积 Capital surplus 储备基金 Reserved fund 企业发展基金 expansion fund 本年利润 profit in current year 未分配利润 Undistributed profit 所有者权益合计 Total owners' equity 负债及所有者权益总计
Total liabilities and owners' equity
利润表 Income statement
销售收入 Salesman
1
减“销售折扣及折让
Less： Sales discounts and allowances 销售税金 Sales tax 销售成本 Sales cost 销售毛利 Gross profit 销售费用 Selling expense 管理费用 Administrative expense 财务费用 Financial expense 所得税 Income tax 以前年度损益调整
Adjustment to prior year's income and loss 利润总额 Total profit 净利润 Net profit
2
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2023-04-26
