会计报表中的英文

常用会计英语词

汇

基本词

汇

(1) account 账户，报表

(2) accounting postulate 会计假设 (3) accounting valuation 会计计价 (4) accountability concept 经营责任概念 (5) accountancy 会计职业 (6) accountant 会计师

(7) accounting 会计

(8) agency cost 代理成本 (9) accounting bases 会计基础 (17) accrual expenses 应计费用 (18) acid test ratio 速动比率 ( 酸性测试比率 )

(19) acquisition 收购

(20) acquisition accounting 收购会计 (21) adjusting events 调整事项

(22) administrative expenses 行政管理费 (23) amortization 摊销

(24) analytical review 分析性复核

(25) annual equivalent cost 年度等量成本法 (26) annual report and accounts 年度报告和报表 (27) appraisal cost 检验成本

(28) appropriation account 盈余分配账户 (29) articles of association 公司章程细则 (30) assets 资产

(31) assets cover 资产担保

(32) asset value per share 每股资产价值 (33) associated company 联营公司 (34) attainable standard 可达标准

(35) attributable profit 可归属利润

(36) audit 审计

(37) audit report 审计报告

(38)

auditing standards 审计准则 (39) authorized share capital 额定股本

(40) available hours 可用小时 A A A A

A A A A A A

A A A A A A A A A A A A A A A A A A A A (10)accounting (11)accounting (12)accounting (13)accounting (14)accounting (15)accounting manual 会计手册 period 会计期间 policies 会计方针 rate of return 会计报酬率 reference date 会计参照日 reference period 会计参照期间 (16)accrual concept 应计概念

(41) avoidable costs 可避免成本

B (42)back-to-back loan 易币贷款

B (43)backflush accounting 倒退成本计算

B (44)bad debts 坏帐

B (45)bad debts ratio 坏帐比率

B (46)bank charges 银行手续费

B (47)bank overdraft 银行透支

B (48)bank reconciliation 银行存款调节表

B (49)bank statement 银行对账单

B (50)bankruptcy 破产

B (51)basis of apportionment 分摊基础

B (52)batch 批量

B (53)batch costing 分批成本计算

B (54)beta factor B ( 市场 ) 风险因素 B

B (55)bill 账单

B (56)bill of exchange 汇票

B (57)bill of lading 提单

B (58)bill of materials 用料预计单

B (59)bill payable 应付票据

B (60)bill receivable 应收票据

B (61)bin card 存货记录卡

B (62)bonus 红利

B (63)book-keeping 薄记

B (64)Boston classification 波士顿分类

B (65)breakeven chart 保本图

B (66)breakeven point 保本点

(67)

breaking-down time 复位时间 (68)

budget 预算 (69) budget center 预算中心 (70) budget cost allowance 预算成本折让 (71) budget manual 预算手册 (72) budget period 预算期间

(73) budgetary control 预算控制

B (74)budgeted capacity 预算生产能力

B (75)business center 经营中心

B (76)business entity 营业个体

B (77)business unit 经营单位

B (78)by-product 副产品

C (79)called-up share capital 催缴股本

C (80)capacity 生产能力

C (81)capacity ratios 生产能力比率 B B B B

B B B

C (82)capital C (83)capital C (84)capital C (85)capital 资本

assets pricing model 资本资产计价模式commitment 承诺资本

employed 已运用的资本

资本支出 authorization 资本支出核准 control 资本支出控制 proposal 资本支出申请 (90) capital funding planning 资本基金筹集计划 (91) capital gain 资本收益 (92) capital investment appraisal 资本投资评估 (93) capital maintenance 资本保全 (94) capital resource planning 资本资源计划 (95) capital surplus 资本盈余 (96) capital turnover 资本周转率 (98) cash 现金

(99) cash account 现金账户 (100) cash book 现金账薄 (101) cash cow 金牛产品 (102) cash flow 现金流量 (103) cash flow budget 现金流量预算 (104) cash flow statement 现金流量表 (105)

cash ledger 现金分类账 (106) cash limit 现金限额 (107) CCA 现时成本会计 (108) center 中心

(109) changeover time 变更时间 (110) chartered entity 特许经济个体 (111) cheque 支票 (112) cheque register 支票登记薄 (113) classification 分类 (114)

clock card 工时卡 (115) code 代码 (116) commitment accounting 承诺确认会计 (117)

common cost 共同成本 (118) company limited by guarantee 有限担保责任公司 (119)

company limited by shares 股份 (120) competitive position 竞争能力状况 (121) concept 概念 (122) conglomerate 跨行业企业 (123) consistency concept 一致性概念 (124) consolidated accounts 合并报表 (125) consolidation accounting 合并会计 (126) consortium 财团

C C C C C

C C C C C C C

C C C C C C

C C C C C

C C C C C C

(86)capital expenditure

(87)capital expenditure

(88)capital expenditure

(89)capital expenditure (97)card 记录卡

(127) contingency plan 应急计划(128) contingent liabilities 或有负债(129) continuous operation 连续生产

英文财务报表格式模板

英文财务报表格式一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable

应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets

新准则英文会计报表

新准则英文会计报表：成本 122 5001生产成本production cost 123 5101制造费用cost of production 124 5201劳务成本service cost 125 5301研发支出research and development expenditures 126 5401工程施工建造承包商专用engineering construction exclusively for construction contractor 127 5402工程结算建造承包商专用engineering settlement exclusively for construction contractor 128 5403机械作业建造承包商专用mechanical operation exclusively for construction contractor 新准则英文会计报表：所有者权益 115 4001实收资本paid-up capital 116 4002资本公积contributed surplus 117 4101盈余公积earned surplus 119 4103本年利润profit for the current year 120 4104利润分配allocation of profits 121 4201库存股treasury stock 新准则英文会计报表：资产 1 1001库存现金cash on hand 2 1002银行存款bank deposit 5 1015其他货币资金other monetary capital 9 1101交易性金融资产transaction monetary assets 11 1121应收票据notes receivable 12 1122应收账款Account receivable 13 1123预付账款account prepaid 14 1131应收股利dividend receivable 15 1132应收利息accrued interest receivable 21 1231其他应收款accounts receivable-others 22 1241坏账准备had debts reserve 28 1401材料采购procurement of materials 29 1402在途物资materials in transit 30 1403原材料raw materials 32 1406库存商品commodity stocks

会计报表科目中英文对照

一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within 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

三大会计报表：资产负债表、损益表、现金流量表中英文对照

英文会计报表:FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 所属月份Reporting Period 报出日期Submit Date 资产负债表 Balance Sheet Assets Current Assets Bank and Cash Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期 Less: Impairment for Entrusted loan receivable due within one year 减： Less: Impairment for current investment Net bal of current investment Notes receivable Dividend receivable 应收利息Interest receivable Account receivable 减：应收账款 Less: Bad debt provision for Account receivable Net bal of Account receivable Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable Prepayment Subsidy receivable Inventory 减： Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work Deferred Expense 一年内到期的 Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year Other current assets Total current assets 长期投资Long-term investment Long-term equity investment 委托贷款Entrusted loan receivable

(财务管理表格)财务英语中英文对照表(部分)

财务英语中英文对照表 A account 账户 account payable 应付账款 accounting system 会计系统 Accounting Principle Board (APB) （美国）会计准则委员会 accrual basis 权责发生制（应计制） accumulated depreciation 累计折旧 account FORMat 账户格式 accrue 应计 accounting cycle 会计循环 accounts receivable 应收账款 accounts receivable turnover 应收账款周转率 accelerated depreciation 加速折旧 adjusting entries 调整分录 adjustment 调整 aging of accounts receivable 应收账款账龄分析法 allowance for bad debts 坏账准备 allowance for doubtful accounts 坏账准备 allowance for uncollectible 坏账准备 allowance method 备抵法 allowance for depreciation 折旧备抵账户 amortization 摊销 annual report 年度报告 annuity 年金 assets 资产 audit 审计 auditor’s opinion 审计意见书

auditor 审计师 audit committee 审计委员会 average collection period 平均收账期AICPA 美国注册会计师协会 APB Opinions 会计准则委员会意见书B balance 余额 bad debt recoveries 坏账收回 bad debts 坏账 bad debts expense 坏账费用 balance sheet 资产负债表 balance sheet equation 资产负债表等式basket purchase 一揽子采购 betterment 改造投资，改造工程投资bearer instrument 不记名票据 bonds 债券 book of original entry 原始分录账簿 book value 账面价值 C capital 资本 capital stock certificate 股本证明书 cash basis 收付实现制（现金收付制）cash dividends 现金股利 cash flow statement 现金流量表 carrying amount 账面价值 carrying value 账面价值 callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价 capital lease 资本租赁（指融资租赁）

会计报表中英文对照

?会计报表中英文对照

Accounting

1.Financial reporting（财务报告）includes not only financial statements but also other means of communicating information that relates,directly or indirectly,to the information provided by a business enterprise’s accounting system----that is,information about an enterprise’s resources,obligations, earnings,etc. 2.Objectives of financial reporting:财务报告的目标 Financial reporting should: (1)Provide information that helps in making investment and credit decisions. (2)Provide information that enables assessing future cash flows. (3)Provide information that enables users to learn about economic resources, claims against those resources,and changes in them. 3.Basic accounting assumptions基本会计假设 (1)Economic entity assumption会计主体假设 This assumption simply says that the business and the owner of the business are two separate legal and economic entities.Each entity should account and report its own financial activities. (2)Going concern assumption持续经营假设 This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives. This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time. This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date. (3)Time period assumption会计分期假设 This assumption assumes that the economic life of a business can be divided into artificial time periods. The most typical time segment=Calendar Year Next most typical time segment=Fiscal Year (4)Monetary unit assumption货币计量假设 This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records,and the unit of measure remains relatively constant over time in terms of purchasing power. In essence,this assumption disregards the effects of inflation or deflation in the economy in which the entity operates. This assumption provides support for the"Historical Cost"principle. 4.Accrual-basis accounting权责发生制会计 5.Qualitative characteristics会计信息质量特征 (1)Reliability可靠性 For accounting information to be reliable,it must be dependable and trustworthy. Accounting information is reliable to the extend that it is: Verifiable:means that information has been objectively determined,arrived at, or created.More than one person could consider the facts of a situation and reach a similar conclusion.

英语会计报表术语翻译

会计报表术语英译采自某企业—— 资产负债表：balance sheet 流动资产：current assets 现金：cash on hand 银行存款：cash in bank 短期投资：marketable securities 应收票据：note receivable 应收账款：account receivable 减坏账准备：less provision for debtors 预付账款：advances to suppliers 其他应收款：other receivable 内部往来：inter-company current account 待摊费用：prepaid expenses 存货：inventories 存货跌价准备：provision for loss on realization 一年到期的长期投资：long-term investment due within 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 长期股权投资：long term investment-stocks 长期债权投资：long-term investment - debentures 长期应收款；receivables over one year 固定资产：fixed assets 固定资产原价：fixed assets-original costs 累计折旧：accumulated depreciation 固定资产净值：net value of fixed assets 固定资产减值准备：provision for loss on realization 工程物资：construction materials 在建工程：construction in progress 固定资产清理：fixed assets at disposal 无形资产：intangible assets 无形资产减值准备：provision for loss on realization 其他长期资产：other assets 长期待摊费用：long term deferred expenses 开办费：start-up expenses 其他长期资产：other long-term assets 递延税款借项：deferred tax debit 流动负债：current liabilities 短期借款：short term loans 应付票据：notes payable 应付账款：account payable 应付工资：accrued payroll

英语财务三张表：资产负债表、利润表、现金流量表

资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 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：其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets 其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets

英文会计报表

英文会计报表一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense

会计报表中英文对照

会计报表中英文对照?

Accounting 1. Financial reporting（财务报告） includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise's accounting system----that is, information about an enterprise's resources, obligations, earnings, etc. 2. Objectives of financial reporting: 财务报告目标 Financial reporting should:

(1) Provide information that helps in making investment and credit decisions. (2) Provide information that enables assessing future cash flows. (3) Provide information that enables users to learn about economic resources, claims against those resources, and changes in them. 3. Basic accounting assumptions 基本会计假设 (1) Economic entity assumption 会计主体假设 This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities. (2) Going concern assumption 持续经营假设 This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives. This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time. This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date. (3) Time period assumption 会计分期假设 This assumption assumes that the economic life of a business can be divided into artificial time periods. The most typical time segment = Calendar Year Next most typical time segment = Fiscal Year (4) Monetary unit assumption 货币计量假设 This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power. In essence, this assumption disregards the effects of inflation or deflation in the economy in which the entity operates. This assumption provides support for the Historical Cost principle. 4. Accrual-basis accounting 权责发生制会计 5. Qualitative characteristics 会计信息质量特征 (1) Reliability 可靠性 For accounting information to be reliable, it must be dependable and trustworthy. Accounting information is reliable to the extend that it is: Verifiable: means that information has been objectively determined, arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion. Representationally faithful: that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the company can prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the company. Neutral: means that information is presented in accordance with generally accepted accounting principles and practices, and without bias. (2) Relevance 相关性

新准则英文会计报表

新准则英文会计报表：损益类129 6001 主营业务收入main business income 130 6011 利息收入金融共用interest income financial sharing 135 6051 其他业务收入other business income 136 6061 汇兑损益金融专用exchange gain or loss exclusively for finance 137 6101 公允价值变动损益sound value flexible loss and profit 138 6111 投资收益income on investment 142 6301 营业外收入nonrevenue receipt 143 6401 主营业务成本main business cost 144 6402 其他业务支出other business expense 145 6405 营业税金及附加business tariff and annex 146 6411 利息支出金融共用interest expense financial sharing 155 6601 销售费用marketing cost 156 6602 管理费用managing cost 157 6603 财务费用financial cost 158 6604 勘探费用exploration expense 159 6701 资产减值损失loss from asset devaluation 160 6711 营业外支出nonoperating expense 161 6801 所得税income tax 162 6901 以前年度损益调整prior year profit and loss adjustment

三大会计报表资产负债表损益表现金流量表中英文对照

英文会计报表:F I N A N C I A L R E P O R T C O V E R 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 所属月份Reporting Period 报出日期Submit Date 资产负债表 Balance Sheet 资产?Assets 流动资产?Current Assets 货币资金?Bank and Cash 短期投资?Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备?Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备?Less: Impairment for current investment 短期投资净额?Net bal of current investment 应收票据?Notes receivable 应收股利?Dividend receivable 应收利息Interest receivable 应收账款?Account receivable 减：应收账款坏账准备?Less: Bad debt provision for Account receivable 应收账款净额?Net bal of Account receivable 其他应收款?Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款?Prepayment 应收补贴款?Subsidy receivable 存货?Inventory 减：存货跌价准备?Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用?Deferred Expense 一年内到期的长期债权投资?Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within 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 长期股权投资?Long-term equity investment

新准则英文会计报表大全

29 1402在途物资materials in transit 30 1403原材料raw materials 32 1406库存商品commodity stocks 33 1407发出商品goods in transit 36 1412包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461存货跌价准备reserve against stock price declining 45 1521持有至到期投资hold investment due 46 1522持有至到期投资减值准备hold investment due reduction reserve 47 1523可供出售金融资产financial assets available for sale 48 1524长期股权投资long-term stock ownership investment 49 1525长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526投资性房地产investment real eastate 51 1531长期应收款long-term account receivable

52 1541未实现融资收益unrealized financing income 54 1601固定资产permanent assets 55 1602累计折旧accumulated depreciation 56 1603固定资产减值准备permanent assets reduction reserve 57 1604在建工程construction in process 58 1605工程物资engineer material 59 1606固定资产清理disposal of fixed assets 60 1611融资租赁资产租赁专用financial leasing assets exclusively for leasing 61 1612未担保余值租赁专用unguaranteed residual value exclusively for leasing 62 1621生产性生物资产农业专用productive living assets exclusively for agriculture 63 1622生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 64 1623公益性生物资产农业专用non-profit

会计报表科目中英文对照

短期投资净额Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款Amount due from