位置:浙江会计教练线上培训机构 > 学校动态 > 中英文对照-资产负债表 2
其他流动资产 Other current assets
流动资产合计 Total current assets
长期投资 Long-term investment
长期股权投资 Long-term equity investment
委托贷款 Entrusted loan receivable
长期债权投资 Long-term debt investment
长期投资合计 Total for long-term investment
减:长期股权投资减值准备 Less: Impairment for long-term equity investment
减:长期债权投资减值准备 Less: Impairment for long-term debt investment
减:委托贷款减值准备 Less: Provision for entrusted loan receivable
长期投资净额 Net bal of long-term investment
其中:合并价差 Include: Goodwill (Negative goodwill)
固定资产 Fixed assets
固定资产原值 Cost
减:累计折旧 Less: Accumulated Depreciation
固定资产净值 Net bal
减:固定资产减值准备 Less: Impairment for fixed assets
固定资产净额 NBV of fixed assets
工程物资 Material holds for construction of fixed assets
在建工程 Construction in progress
减:在建工程减值准备 Less: Impairment for construction in progress
在建工程净额 Net bal of construction in progress
固定资产清理 Fixed assets to be disposed of
固定资产合计 Total fixed assets
无形资产及其他资产 Other assets & Intangible assets
无形资产 Intangible assets
减:无形资产减值准备 Less: Impairment for intangible assets
无形资产净额 Net bal of intangible assets
长期待摊费用 Long-term deferred expense
融资租赁——未担保余值 Finance lease – Unguaranteed residual values
融资租赁——应收融资租赁款 Finance lease – Receivables
其他长期资产 Other non-current assets
无形及其他长期资产合计 Total other assets & intangible assets
递延税项 Deferred Tax
递延税款借项 Deferred Tax assets
资产总计 Total assets
负债及所有者(或股东)权益 Liability & Equity
流动负债 Current liability
短期借款 Short-term loans
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