非人民币资产英文

流动资产 CURRENT ASSETS：现金 Cash on hand银行存款 Cash in bank有价证券 Marketable securitiea应收票据 Notes receivable应收帐款 Accounts receivable坏帐准备 Provision for bad debts预付帐款 Advances to suppliers其他应收款 Other receivables待摊费用 Deferred and prepaid expenses存货 Inventories存货变现损失准备 Provision for loss on realization of inventory一年内到期的长期债券投资 Long-term investments maturing within one year其他流动资产 Other current assets长期投资 Long-term in vestments一年以上的应收款项 Receivables collectable after one year固定资产： FIXED ASSETS:固定资产原价 Fixed assets-cost累计折旧 Accumulated depreciation固定资产净值 Fixed assets-net value固定资产清理 Disposal of fixed assets在建工程 Construction in progress无形资产 INTANGIBLE ASSETS:场地使用权 Land occupancy right工业产权及专有技术 Proprietary technology and patents其他无形资产 Other intangibles assets其他资产： OTHER ASSETS开办费 Organization expenses筹建期间汇兑损失 Exchange loss during start-up peried递延投资损失 Deferred loss on investments递延税款借项 Deferred taxes debit其他递延支出 Other deferred expenses待转销汇兑损失 Unamortized cxehange loss流动负债 CURRENT LIABILITIES:短期借款 Short term loans应付票据 Notes payable应付帐款 Accounts payable应付工资 Accrued payroll应交税金 Taxes payable应付利润 Dividends payable预收货款 Advances from customers其他应付款 Other payables预提费用 Accrued expenses应付福利费 Staff and workers bonus and welfare fund一年内到期的长期负债 Long-term liabitities due within one year其他流动负债 Other current liabilities长期负债 LING-TERMLIABILITIES长期借款 Ling-term loans应付公司债 Debentures payable应付公司债溢价（折价） Premium(discount)on debentures payable一年以上的应付款项 Payables due after one year其他负债 OTHER LIABILITES筹建期间汇兑收益 Exchange gain during start-up period递延投资收益 Deferred gain on investments递延税款贷项 Deferred taxes credit其他递延贷项 Other deferred credit待转销汇兑收益 Unamortized exchange gain所有者权益： OWNERS' EQUITY实收资本 Paid in capital其中：中方投资 Including:Chinese investment其中：外方投资 Including:Foreign investment已归还投资 Investment returned资本公积 Capital surplus储备基金 Reserve fund企业发展基金 Enterprise expansion fund利润归还投资 Profits capitalised on return of investment本年利润 current year profit未分配利润 Undistributed profits主营业务收入 Revenue from main operation主营业务成本 Cost of main operation主营业务税金及附加 Tax and additional duty of main operation主营业务利润 Income from main operation其他业务利润 Incom from other operation营业费用 Operating expense管理费用 General and administrative expense 财务费用 Financial expense利息支出 Interest expense汇兑损失 Exchange loss营业利润 Operating Income投资收益 Investment income营业外收入 Non-operating income营业外支出 Non operating expense利润总额 Income before tax所得税 income tax净利润 Net income

The appreciation of renminbi has a greater impact on the general trading enterprises than the processing trade enterprises.it is because the processing trades pay only a small amount of processing charges, and that among the processed products only a small proportion is produced by national enterprises, foreign imported materials and assembling parts account for a very large proportion of production cost, if renminbi is to be revalued upwords,the cost of imported materials and parts would decrease correspondently, the only part that would be affected by the revaluation is the processing charges after taken away the value of imported materials and parts. However, as far as the main general trade enterprises are concerned, from the purchase of raw and other materials to the export of products would all be monopolized.National enterprises and foreign assets would be shrunk. As far as foreign enterprises are concerned,they would frofit from their renminbi based assets which would increase in value as the result of renminbi's revaluation, foreign enterprises could achieve this goal by means of increasing their renminbi based assets and decrasing their debts in renminbi ( or increase their debts in foreign currency and reduce foreign currency based assets.)However, as for those Chinese enterprises which have invested abroad,their overseas foreign currency based assets, would shrink after being converted into renminbi, when the assets appear on parent company's combined balance sheet in China.These enterprises would have to face a certain risk in currency mis-match.As for those enterprises which are preparing to invest in future, the upward revaluation of renminbi implies that the strength of their fund needs to be expanded.这些企业也将面临一定的货币错配风险。而对未来准备在境外投资的企业，人民币升值则意味着其资金实力的扩张。