英文报表中差异

是一样的.只是他写的是英文.

U.S.UK国B/S资产负债表-----------------------------------------------------------------Long-termassetsFixedassets非流动资产RealestateLandandbuildings投资性房地产Property,plantandequipmentTangiblefixedassets固定资产InventoriesStocks存货WorkinprocessWorkinprogress制品ReceivablesDebtors应收项目AccountsreceivableTradedebtors应收账款DoubtfulaccountsBaddebt坏账AllowancefordoubtfulaccountsProvisionfordoubtfuldebts坏账准备TreasurystockOwnshares库存股Stockholder'sequityCapitalandreserves所有者权益CommonstockOrdinaryshares普通股PreferredstockPreferenceshare优先股AdditionalPaid-incapitalSharepremium资本公积RetainedearningsReserves未分配利润incomeProfitandlossaccount损益账户NotespayableDebentureloan票据应付Long-termliabilities长期借款Creditors:AmountsfallingdueaftermorethanoneyeaPayablesCreditors应付项目Currentliabilities短期借款Creditors:AmountsfallingduewithinoneyearAccountspayableTradecreditors应付账款P/L损益表----------------------------------------------------------------IncomestatementProfitandlossstatement损益表SalesTurnover收入ExpenseCharge费用InterestexpenseInterestpayable应付利息InterestincomeInterestreceived应收利息IncomeProfit利润Others-----------------------------------------------------------------StatementofcashflowCashflowstatement现金流量表LeverageGearing杠杆StockShare股票ResidualvalueScrapvalue剩余价值DecliningbalancemethodReducingbalancemethod余额递减法PaycheckPayslip工资支票CorporateCompany公司ConservatismPrudence保守主义参考文献:HervéStolwy/MichelLebas(2002)『CorporateFinancialReporting』,Thomson.唐国平(2007),『会计学原理』,上海财经大学出版P.S.百度答案提交支持格式编辑所无论何也没有办法对齐文字实好意思凑活着看下咯~

资 产 负 债 表 BALANCE SHEET For the year ended December 31,2006年度 资 产 ASSETS 流动资产： CURRENT ASSETS: 现 金 Cash on hand 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 预付帐款 Advances to suppliers 委托银行收款 Collections entrusted to bank 其他应收款 Other receivables 待摊费用 Prepaid expenses 存货 Inventories 减:存货变现损失准备 Less:Provision for loss on realization of inventories 一年到期的长期投资 Long-term investment maturing in one year 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 长期投资 Long-term investments 一年以上的应收款项 Receivable collectible after one year 固定资产(及临时设施): FIXED ASSETS (AND facilities on aites) 固定资产原价 Fixed assets-cost 减：累计折旧 less:Accumulated depreciation 固定资产净值 Fixed assets-net value固定资产清理 Dispoal of fixed assets固定资产及临时设施合计 TOTAL FIXED ASSETS AND TEMPORARY INSTALLATION在建工程: CONSTRUCTION IN PROGRESS 在建工程 Construction in progress 无形资产 INTANGIBLE ASSETS 场地使用权 Land occupancy right 工业产权及专利技术 Industry property rights Proprietary technology 其他无形资产 Other intangible assets无形资产合计 TOTAL INTANGIBLE 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 period 递延投资损失 Deferred loss on investments 递延税款借项 Deferred taxs charges 其他递延支出 Other deferred expenses 待转销汇兑损失 Unamortized exchange loss其他资产合计 TOTAL OTHER ASSETS资产总计 TOTAL ASSETS附注:1.委托加工材料 Customers' materials to be processed_____ 3.代管商品物资 Good held for others_____ 5.租入固定资产 Fixed assets under operating lease_____