资产负债中英文队长.doc

Cash on hand / in banks 银行存活期和现金
Fixed deposits 定期存款
Securities, readily marketable 易变现证券（可变现的金融资产）
Bills receivable Cash on hand / in banks 银行存活期和现金
Fixed deposits 定期存款
Securities, readily marketable 易变现证券（可变现的金融资产）
Bills receivable 应收票据
Trade debtors 应收账款
Deposits & prepayments 预付账款
Sundry debtors 其他应收款
Contingent liabilities of bills discounted 票据贴现
Short term assets 短期资产
Raw materials 原材料
Work in progress 半成品
Finished goods 产成品
Land & buildings 土地 建筑物
Construction in progress 在建工程
Machinery / plant 机器厂房
Equipment (furniture & fixtures) 设备
Motor vehicles 机动车
FIXED ASSETS 固定资产
Investments in subsidiaries 股权投资
Investments in associates 债券投资
Investments, other 其他投资
Intercompany Claims 公司间的债权
Intangible assets 无形资产
Due from Shareholders/directors 应收股东？
Other ASSETS 其他资产
Due to banks (loans, overdrafts) 银行贷款
Due to banks (TR, PL)
Trade creditors 贸易债权人
Bills payable 应付票据
Long term debt - current portion长期负债- 流动部分
Income taxes payable应付所得税
Other accruals
Sundry creditors 其他应付款
CURRENT LIABILITIES流动负债
Short term assets - current liabilities 短期资产 -流动负债
Inventory 存货？
WORKING CAPITAL 流动资产？
Mortgages - long term portion 抵押贷款- 长期部分
Loans - long term portion贷款 - 长期部分
MEDIUM & L. T. LIABILITIES 负债合计
Due to Shareholders/Directors 股东权益
intercompany debts
OTHER LIABILITIES其他负债
Other contingent l