会计账目用语
会计报表statement of account
往来帐目account current
现在往来帐||存款额current accout
销货帐account sales
共同计算帐项joint account
未决帐项outstanding account
贷方帐项credit account||creditor account
借方帐项debit account||debtor account
应付帐||应付未付帐account payable
应收帐||应收未收帐account receivable
新交易||新帐new account
未决帐||老帐old account
现金帐cash account
流水帐running account
暂记帐||未定帐suspense account
过期帐||延滞帐overdue account||pastdue account
杂项帐户sundry account
详细帐单||明细表detail account
呆帐bad account
会计项目title of account
会计薄||帐薄account-book
营业报告书||损益计算表account of budiness||business report
借贷细帐||交验帐account rendered
明细帐account stated
与... 银行开立一户头to open an account with
与... 银行建立交易to keep account with
继续记帐to keep account
与... 有交易to have an account with
作成会计帐||有往来帐项to make out an account with
清算||清理债务to make up an account
清洁帐目||与... 停止交易to close one's account with
结帐to close an account
清理未付款to ask an account||to demand an account
结清差额to balance the account with
清算to settle an account||to liquidate an account||to square an account
审查帐目||监查帐目to audit an account
检查帐目to examine an account
转入A的帐户to charge the amount to A's account
以计帐方式付款to pay on account
代理某人||为某人on one's account||on account of one
为自己计算||独立帐目on one's own account
由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one
按某人指示||列入某人帐户by order and for account of one
列入5月份帐目for May account
编入某中帐项下to pass to the account of||to place to the account of
寄出清算书to send in an account||to send in render an account
支票用语
支票薄cheque book
支票陈票人cheque drawer
持票人cheque holder
不记名支票cheque to bearer||bearer cheque
记名支票||认人支票cheque to order
到期支票antedated cheque
未到期支票postdated cheque
保付支票certified cheque
未获兑现支票，退票returned cheque
横线支票crossed cheque
普通横线general crossing
特别横线special crossing
空白支票blank cheque
失效支票，过期支票stale cheque
普通支票open cheque
打10%折扣的10000元支票，（即9000元）a cheque for $10,000, less 10% discount 加10%费用的10000元支票，（即11000元） a cheque for $10,000, plus 10% charges 支票换现金||兑现to cash a cheque
清理票款to clear a cheque
保证兑现to certify a cheque
填写支票数额to fill up a cheque
支票上划线to cross a cheque
开发支票to make out a cheque
签发支票，开立支票to draw a cheque||to issue a cheque
透支支票to overdraw a cheque
背书支票to endorse a cheque
请付票款||清付票款to pay a cheque||to honour a cheque
支票退票to dishonour a cheque
拒付支票to refuse a cheque
拒付支票to stop payment of a cheque
提示要求付款to present for payment
见票即付持票人payable to bearer
支付指定人payable to order
已过期||无效out of date||stale
请给出票人R/D||refer to drawer
存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds
文字与数字不一致words and figures differ
支票交换时间已过account closed
更改处应加盖印章alterations require initials
交换时间已过effects not cleared
停止付款payment stopped
支票毁损cheque mutilated
汇款用语
汇款||寄钱to remit||to send money
寄票供取款||支票支付to send a cheque for payment
寄款人 a remitter
收款人 a remittee
汇票汇单用语
国外汇票foreign Bill
国内汇票inland Bill
跟单汇票documentary bill
空头汇票accommodation bill
原始汇票original bill
改写||换新票据renewed bill
即期汇票sight bill||bill on demand
... days after date||... days' after date ... 日后付款
... months after date||... months' after date ... 月后付款
见票后... 日付款... days' after sight||... days' sight
见票后... 月付款... months' after sight||... months' sight
同组票据set of bills
单张汇票sola of exchange||sole of exchange
远期汇票usance bill||bill at usance
长期汇票long bill
短期汇票short bill
逾期汇票overdue bill
宽限日期days of grace
电汇telegraphic transfer (T.T)
邮汇postal order||postal note (Am.)||post office order||money order 本票promissory note (P/N)
押汇负责书||押汇保证书letter of hypothecation
副保||抵押品||付属担保物collateral security
担保书trust receipt||letter of indemnity
承兑||认付acceptance
单张承兑general acceptance
有条件承兑qualified acceptance
附条件认付conditional acceptance
部分认付partial acceptance
拒付||退票dishonour
拒绝承兑而退票dishonour by non-acceptance
由于存款不足而退票dihonour by non-payment
提交presentation
背书endorsement||indorsement
无记名背书general endorsement||blank endorsement
记名式背书special endorsement||full endorsement
附条件背书conditional endorsement
限制性背书restrictive endorsement
无追索权背书endorsement without recourse
期满||到期maturity
托收collection
新汇票||再兑换汇票re-exchange||re-draft
外汇交易exchange dealing||exchange deals
汇兑合约exchange contract
汇兑合约预约forward exchange contract
外汇行情exchange quotation
交易行情表course of exchange||exchange table
汇价||兑换率exchange rate||rate of exchange
官方汇率official rate
挂牌汇率||名义汇率nominal rate
现汇汇率spot rate
电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate
兑现率||兑现汇率demand rate
长期汇率long rate
私人汇票折扣率rate on a private bill
远期汇票兑换率forward rate
套价||套汇汇率||裁定外汇行情cross rate
付款汇率pence rate
当日汇率||成交价currency rate
套汇||套价||公断交易率arbitrage
汇票交割||汇票议付negotiation of draft
交易人||议付人negotiator
票据交割||让与支票票据议付to negotiatie a bill
折扣交割||票据折扣to discount a bill
票据背书to endorse a bill
应付我差额51,000美元a balance due to us of $51,000||a balance in our favour of $ 51,000 收到汇款to receive remittance
填写收据to make out a receipt
付款用语
付款方法mode of payment
现金付款payment by cash||cash payment||payment by ready cash
以支票支付payment by cheque
以汇票支付payment by bill
以物品支付payment in kind
付清||支付全部货款payment in full||full payment
支付部分货款||分批付款payment in part||part payment||partial payment
记帐付款||会计帐目内付款payment on account
定期付款payment on term
年分期付款annual payment
月分期付款monthly payment||monthly instalment
延滞付款payment in arrear
预付货||先付payment in advance||prepayment
延付货款deferred payment
立即付款prompt payment||immediate payment
暂付款suspense payment
延期付款delay in payment||extension of payment
支付票据payment bill
名誉支付||干与付款payment for honour||payment by intervention
结帐||清算||支付settlement
分期付款instalment
滞付||拖欠||尾数款未付arrears
特许拖延付款日days of grace
保证付款del credere
付款to pay||to make payment||to make effect payment
结帐to settle||to make settlement||to make effect settlement||to square||to balance
支出||付款to defray||to disburse
结清to clear off||to pya off
请求付款to ask for payment||to request payment
恳求付帐to solicit payment
拖延付款to defer payment||to delay payment
付款被拖延to be in arrears with payment
还债to discharge
迅速付款to pay promptly
付款相当迅速to pay moderately well||to pay fairly well||to keep the engagements regularly
付款相当慢to pay slowly||to take extended credit
付款不好to pay badly||to be generally in arrear with payments
付款颇为恶劣to pay very badly||to never pay unless forced
拒绝付款to refuse payment||to refuse to pay||to dishonour a bill
相信能收到款项We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you
惠请付款kindly pay the amount||please forward payment||please forward a cheque.
我将不得不采取必要步骤运用法律手段收回该项货款I shall be obliged to take the necessary steps to le gally recover the amount. ||I shall be compelled to take steps to enforce payment.
惠请宽限let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the ti me for payment a little longer.
索取利息to charge interest
附上利息to draw interest||to bear interest||to allow interest
生息to yield interest
生息3% to yield 3%
存款to deposit in a bank||to put in a bank||to place on deposit||to make deposit
在银行存款to have money in a bank||to have a bank account||to have money on deposit
向银行提款to withdraw one's deposit from a bank
换取现金to convert into money||to turn into cash||to realize
折扣用语从价格打10%的折扣to make a discount of 10% off the price||to make 10% discount off the price
打折扣购买to buy at a discount
打折扣出售to sell at a discount
打折扣-让价to reduce||to make a reduction
减价to deduct||to make a deduction
回扣to rebate
现金折扣cash discount
货到付款||现金提货cash on deliver (C.O.D.)
货到付现款cash on arrival
即时付款prompt cash
净价||最低价格付现net cash
现金付款ready cash
即期付款spot cash||cash down||cash on the nail
凭单据付现款cash against documents
凭提单付现款cash against bills of lading
承兑交单documents against acceptance (D/A)
付款交单documents against payment (D/P)
折扣例文
除非另有说明, 30日后全额付现, 如有错误, 请立即通知。
Net cash 30 days unless specified otherwise. Advise promptly if incorrect.
付款条件: 30日后全额付现, 10日后付现打2%折扣, 过期后付款时, 加上利率为6%的利息。
Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% after maturity.
付款条件: 月底后10日后付现2%折扣, 现在付现3%折扣, 否则, 全额付现。
Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly net.
信用证用语
追加信用证additional credit||additional L/C
信用证金额amount of credit
赊帐金额credit balance
可撤消信用证revocable L/C
不可撤消信用证irrevocable L/C
保兑信用证confirmed L/C
不保兑信用证unconfirmed L/C
可转让信用证assignable L/C||transferable L/C
银行信用证banker's L/C
有追索权信用证with recourse L/C
无追索权信用证without recourse L/C
单一信用证simple credit
无条件信用证open credit||free credit
普通信用证general letter of credit
旅行信用证circular letter of credit
特别信用证special letter of credit
信用证底帐letter of credit ledger
信用证发行帐letter of credit issued account
信用证金额amount of credit
信用证余额||信用证结欠credit balance
开立信用证to open a credit
通过银行开立信用证to establish a credit through a bank
电开信用证to cable a credit
取消信用证to cancel a credit
开出信用证to issue a credit
在某银行开立信用证to arrange a credit with a bank
修改信用证to amend a credit
延展信用证有效期to extend a credit
增加信用证面额to increase a credit
寄出信用证to send a credit
请发给信用证to take out a credit
信用证例文
我们已开出以贵方为受益人的保兑信用证。
We nave opened a confirmed credit in your favour.
以贵方为受益人, 我们开出不可撤消的的保兑信用证。
We have opened a confirmed and irrevocable credit in your favour.
我们被请求已开出以贵方为受益人的信用证, 特此通知。
We are pleased to inform you that we have been requested to open a credit in your favour.
我们已开出商业信用证, 特此通知。
We intimate to you that we have issued a commercial letter of credit.
银行用语
请入收款人的户号account payee
请支付票款advice to pay cheques
惠请通知该支票的经过advise fate
金额有错误accounts differ
文字与数字所记载金额不同words and figures differ
签名有误|印鉴不符signatures differ
请明天再次提出为荷present again tomorrow
保证付款good for payment
请照会发票人refer to drawee (R.D.)
无交易no account
款额不足||存款不足not sufficient (N.S.)||no sufficient funds (N.S.F.)
已无存款no funds
如支票不获兑现时, 不必出具拒绝证书。notto be protested in case of dishonour||protest waived||no protes t
需要出具拒绝证书to be protested
没有通知no advice
未受指示no orders
禁止转让||不可转让non-transferable||not transferable
已付款received payment||payment received
上开价金已收到value received||for value received
上开价金系经核算value in account
上开金额与发票相同value as per invoice
上开金额与通知书相符value as per advice
无追索权without recourse
有追索权||偿还请求权right of recourse
请求偿还清单||清偿帐户recourse account
偿还准备金recourse fund
拒绝偿还||拒绝追索recourse repudiation
银行业务例文
定期存款的条件为年利6%, 存期6个月以上, 只要金额1,000元, 我们均乐意接受。
We shall be pleased to receive a fixed deposit for any amount more than $1,000, for a period over six months at the rate of 6% p.a.
谨同函寄上新开定期存款第500号存折一份, 面额100,000元, 请查收为荷。该面额等于您寄来换新的旧存=折本金加上利息之和。
Enclosed please find a new deposit certificate No. 500 for $100,000, which represents the principal and i nterest of the old certificate you sent us for renewal.
如存款为100元以上, 我们将乐意接受。
We shall be glad to receive deposits of 100 yen and upward.
结算
到目前为止, 我公司应收帐尚有二万美元。兹奉上结算报告书一份, 敬请查收为荷。
Enclosed we hand you a statement of account to date, showing a balance of $20,000 in our favour, whic h we trust will be found in order.
上开帐目, 现正核对, 如无错误, 将遵照贵公司的指示, 将转入新开的帐户内。
This account is under examination, and if found correct, it shall be carried to a new account, in conform ity with your instructions.
您昨日函敬悉。兹遵照贵方请求, 同函附上结算报告书, 敬请惠予查收为荷。
Your favour of yesterday was duly received, and we hand you herewith a statement of your account as r equested, which we hope you will find correct.
兹奉上棒铁总价为512,000元清单一份, 恳请列入我公司贷方帐项为荷。
We hand you our account on the bar iron, amounting to $512,000, which kindly pass to our credit.
请求付款
恳请速予汇款为荷。
an early remittance will be appreciated.
迟付的60美元, 请速予寄下为荷。
Please let us have your check for the $60 now past overdue.
有鉴于此, 相信贵方将随复函寄来支票, 特此致谢。
With these facts before you , we feel sure that you will send us your check by return mail. Thank you.
我们恳求, 对此部分能速予结帐为荷。
We urge that you make this settlement without delay.
何不立即对此案作一结算? 请在今日将支票随函发出即可。
Why not settle this matter now? Just attach your check to this letter, and send it by today's mail.
催告付款
为加清本帐目, 我方多次催促, 但未有任何效果。所以为收回本帐款项, 准备向法院起诉, 特此通知。Having made repeated applications for apyment of this amount without avail, we now give you notice th at we shall take out a summons for recovery of the same
下星期一以前未能清结本件款项, 不得已, 将委任我公司顾问律师处理。
We wish to state that if the account be not paid by Monday next, we shall be forced to place the matte r in the hands o four solicitors.
贵方虽多次答应付款结帐, 但迄今尚未结清。如在本月底以前, 尚未拔款结清,只好委托我公司顾问律师处理。
In spite of your repeated promises to let us have a cheque, we are still without a settlement of your out standing account, and therefore, unless same is settled by the end of this month, we shall be compelled t o hand over the matter to our solicitor.
对于此事, 贵方似乎在趁机利用我公司的宽容态度。本函系最后通告所, 复函时请汇足够金额, 以结此帐, 否则只好采取其它途径, 特此函告。
As you seem to take advantage of you leniency in this matter, we now give you the final notice that, u nless we shall receive a substantial amount on account by return of post, we shall adopt other measures for its recovery.
汇票汇款例文
兹同函奉上支票面额50000元，请记入近藤幸造先生的帐款内，同时请寄收
据二份为荷。
Herewith we enclose a cheque, value $50,000, which please place to the credit of Mr. K.Kondo, and ack nowledge receipt to us in duplicate.
依照佐藤先生指示并受其委托，兹奉上即期汇票一纸面额200000元。请贷入
该人的帐户为荷。
By order and for account of Mr.Satoh, I hand you enclosed a draft for $200,000 at sight, which please pass to the credit of his account.
兹奉上面额250000元的支票一张，敬请交付收据为荷。
I send you herewith a cheque, value $250,000, receipt of which please acknowledge.
为结清5月1日贵方发票，我们奉上三尾银行汇票面额125000元，惠请记入本
公司贷方帐户，并惠请开出收据为荷。
In settlement of your invoice of 1st May, $125,000, we enclose a draft, on the Mitsuo Bank, for which amount please credit our account and acknowledge receipt.
付款已收到
为结清委托销售，我们已收到面额100000元支票一张，现已转入贵贷方帐户，非常感谢。
We acknowledge receipt of your cheque, $100,000, in settlement of the charges on the consignment, and pass this sum to your credit, with best thanks.
我们于昨日收到贵函及面额55000元支票一张，谢谢。
We are in due receipt of your favour of yesterday, covering a cheque for $55,000, for which we thank you.
我们已收到贵方5月5日函及同函附寄的面额51250元的汇票一张，用以结清贵方帐款。
We are duly in receipt of your favour of the 5th May, enclosing a draft, value $51,250, to balance your account.
为结清到5月15日为止的贵方帐款，贵方所寄面额31250元支票我们已经收到。
We acknowledge with thanks the receipt of the cheque for $31,250, in settlement of your account to 15t h May.
开立汇票
我们于本日向贵公司开出第123号面额500000元。汇票一张见票即付。
We have this day drawn the following bill of exchange on your esteemed firm- No.123, $500,000, payab le at sight.
遵照贵方指示，我们已于本日向田中公司开出见票后60日付款的面额200000元汇票一张，费用包括在内。
We have to acquaint you that, in accordance with your instructions, we have this day drawn upon Messr s, tanaka & Co., at 60d/s for $200,000, inclusive of charges.
我们已于本月开出由贵方所指定的人于三个月后付款的面额为100000元汇票一张，恳请惠予承兑为荷，特此通知。
We advise you that we have drawn on you this day for $100,000, at 3m/d, to the order fo yourself, whi ch we commend to your kind protection.
我们于本月向贵方开出三个月后付款的面额为500000元的汇票一张。对此，我们依惯例，记入贵贷方帐内，特此通知。
we have the pleasure to inform you that we have drawn this day on you for $500,000, at 3m/s. for whi ch we have credited you as usual.
请求开出汇票
因葡萄酒尚未售出, 近期也难有攻观, 我方目前不能遵照齐滕先生的指示将余额向贵方开出汇票或汇给贵方。
As the wines are not yet disposed of, nor likely to be for some time, we cannot obey Mr. Saito's orders as to drawing on you or remitting you the balance at present.
如有机会, 请向本人开出煤炭价款加上保险费的汇票。对于这批出口货物, 为弥补发生损害的损失, 请办理保险并在货值上再加保5%金额
Should you have an opportunity, you may draw on me for the cost of coal, together with that of insuran ce, which you will be so good as to effect on the outward cargo to its full value, with an addition of fi ve per cent, to cover expenses in case of loss.
为收回款项, 请依照最有利的汇率, 向我方开出见票后60日付款的汇票, 并请同时提供发票、提单及保险单为荷。
For your reimbursement, you will draw on me at sixty days' sight, and at the most favourable exchange, furnishing me at the same time, with an invoice, bill of lading and insurance policy.
对贵方的发票金额, 请向汉堡A公司开出见票后三个月付款的汇票, 附寄该公司提单一份, 并请该公司办理保险。
For the amount of your invoice, you will be so good as to draw on Messrs. A & Co. of Hamburg, at t hree months' date, and forward them a bill of lading, requesting them to effect insurance.
请求承兑汇票
兹向贵公司开陈这批货见票后60日付款、面额500,000元汇票一张, 请予承兑为荷。
We have taken the liberty of drawing on you today against this consignment for $500,000 at sixty days' sight, which please protect on presentation.
我同函寄上由Axbridge的布莱克先生付款、见票后30日付款的面额为50美元汇票一张,请向付款人提出后请其承兑, 并予保管, 到期请将金额给我汇来。不胜感激。
I take liberty to trouble you with the enclosed draft for $50, at thirty days' sight, on Mr. Black of Axbri dge, which I shall be obliged by your getting accepted, and retaining in your possession until due, at wh ich time you can remit me the amount.
我公司伦敦分公司开出面额300,000元的汇票一张, 兹同函奉上, 请承兑后寄还为荷。
Enclosed we hand you a draft, $300,000, drawn on you by our London house. Kindly accept same and r eturn.
同函奉上神户Brown兄弟公司向贵公司开出的汇票一张, 恳请惠予承兑后并及时寄还为荷。
Herewith we hand you a draft from Messrs. Brown & Bros., of Kobe, on your goodselves, which please accept and return to us in due course.
寄汇票
同函奉上由贵城三木银行付款、面额为500,000元的即期汇票一张, 收到后敬请告知为荷。
We hand you enclosed a draft, value $500,000 at sight, on the Mitsuki Bank of your city, receipt of wh ich please acknewledge.
兹同函奉上以Robert父子公司为付款人、面额26.15美元的即期汇票一张, 用以清偿所欠贵方债务。Enclosed is a sight draft for $26.15 on Messrs. Robert & Sons, which clears off our indebtedness to you.
谨同函奉上以George Bury公司为付款人、面额500美元见票后60日付款的第一联汇票一张, 请办理手续取款后, 记我的贷方帐户为荷。
Enclosed you will receive first of exchange for $500 at sixty days' sight, on George Bury &Co., with w hich you will please to do the needful, and credit my account accordingly.
同函寄上五张汇票, 金额总计为5,620,000元, 详见注脚。
Enclosed please find five bills of exchange, as noted at foot, amounting to $5,620,000.
承兑汇票
贵方9月1日函及所附以George Bury公司为付款人、面额500美元见票后60日付款的汇票一张均已收悉,现已获得及时承兑, 到期后将记入贵方贷方帐户。
I am favoured with your esteemed letter of the first Sept., encloseing $500 in a bill at sixty days' sight, on George Bury & Co., which, having been duly honoured, will appear to your credit at maturity.
你方由本人指定以Martin公司为付款人的三张汇票, 已由史密斯公司承兑。
Your three drafts on Martin & Co., to my order, have been accepted by Smith & Co.
贵方10月7日开出的, 票面日期30天后付款、由贵方指定付款人的汇票, 将及时获得承兑。
Your draft under date of th 7th Oct., at 30 days' date to your own order, will be duly honoured.
无法承兑汇票
我们很遗憾地声明, 以须藤先生为付款人的票面560,000美元的汇票已遭拒付, 我们不得不要求贵方汇寄5 67,500美元。包括由此而产生的费用在内。
We regret to state that the bill for $560,000 on Mr. sutoh, hsa been dishonoured by non-payment, and w e shall be obliged by your remitting us $567,500, amount of same and charges incurred.
由矢野先生承兑的贵方汇票第2345号、面额2,500,000美元, 已遭拒付, 特此声明。
We state that your draft, No. 2345, for $2,500,000, duly accepted by Mr. Yano, has been dishonoured b y non-payment.
3月1日已通知贵方的未获承兑的汇票, 金额1,000,000美元, 虽已到期但未获清偿。我不得不将该票寄还并附寄拒付证书一份以及我的佣金和费用的帐目一份。这笔金额共计1,013,500美元, 我已向贵方开出凭大木先生或指定付款人的即期汇票一张,请查收。
the draft for $1,000,000 which, as I advised you on the 1st March had not been accepted, having since become due and not being discharged, I have now to return it to you with a protest for non-payment, to gether with an account of my commission and charges, amounting to $1,013,500, for which I have draw n on you at sight, to the order of Mr. Ohki.
请求延期付款
我公司小泽先生因急事出差大阪, 5月1日以前不能返回, 故该件请宽延至5月1日, 我们将于5月2日汇款。
Our Mr. Osawa is away in Osaka on an urgent business, and will not return until the 1st May, and so i f you will kindly let the matter stand over till then, we will send you a cheque by the first post on the 2nd of the same month.
数日之内我们将有三笔大额近款, 所以我们最迟于下星期一以前定给贵方汇款。
As we expect to receive three large sums within the next few days, days, we will send you some mone y by Monday at the latest.
对6月1日应付款项, 如果能延些时间, 我将非常感谢。
I shall be very much obliged if you will give me a little more time to settle your account due 1st June
无力付款
非常遗憾, 本公司目前实在无力结清该帐。
We tegret that we are not able at the moment to make you a settlement.
贵公司要求该帐在7月16日以前结清, 但我公司恐怕无能为力, 我们将乐意接受贵方二个月期的汇票以结清这笔款项。
We are afraid it will be impossible for us to settle your account by the 16th July next--the date you me ntion--but we shall be willing to accept a bill for the settlement at 2 m/date.
由于目前生意普遍地不景气, 由我公司承兑、10月18日到期、面额1,500美元的汇票将无法兑现。Owing to the serious depression of trade now prevailing, we shall be unable to meet our acceptance for $1,500, which matures for payment on the 18th Oct.
往来账目
兹同函奉上贵方的往来帐, 余额为15.7美元, 于本日列入新帐借方内, 敬请核查见复为荷。
Enclosed I wait on you with your account current, balance carried to your debit this day in a new accou nt, $15.7, which Itrust you find correct.
谨同函奉上贵方的往来帐, 我方顺差500美元, 如核查无误, 请列入新帐为荷。
Enclosed I now wait on you with your account current, leaving a balance of $500 in my favour, which if found correct, you will be so good as to pass to a new account.
兹同函寄上贵方的往来帐, 其上显示我方顺差500美元。
I hand you, enclosed, your account current, showing a balance in my fivour of $500.
分期付款
我们送货后, 顾客直接向我们办分期付款。我们收款时, 要将收据交付顾客。
The customer pays the instalments direct to us, after delivery o fthe articles and we send him the receipt s.
您租用我公司的缝纫机一台, 同时送上一张契约书, 记明您应为此每月付款15美元。
You have on hire from us a sewing machine, for which we hold your written agreement to make regular payments at the rate o f$15 per month.
我们约定分期付款而将该机械组给贵公司使用。我们希望贵公司对此协议能严格履行。
As the machine was hired to you on the understanding that regular payments would be made, we must a sk that in future the terms of the afreement should be strictly adhered to.
付款日通知
敬请留意, 我公司对市区的付款日, 订于每周星期三上午11时起至下午3时。但是,我们希望各位债权人至少提前三天派代表与我行接洽清偿金额。
Please note that our pay day for Town Accounts is Wednesday of any Week, between the hours of 11 a. m. and 3 p.m., but we expect creditors to send representatives to agree to amounts for settlement at least three days prior to calling for their cheques.
提交清算书后15日内付款可打10%的折扣, 超过15日, 依全额付清。
The account is subject to 10% discount if settled within fifteen days of rendering, after which it is strictl y net.
新会计科目表 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable
财务报表中英文对照 1.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 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： 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
完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志 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
1资产a s s e t s? 11~12流动资产c u r r e n t a s s e t s? 111现金及约当现金c a s h a n d c a s h e q u i v a l e n t s? 1111库存现金c a s h o n h a n d? 1112零用金/周转金p e t t y c a s h/r e v o l v i n g f u n d s? 1113银行存款c a s h i n b a n k s?0g 1116在途现金c a s h i n t r a n s i t? 1117约当现金c a s h e q u i v a l e n t s? 1118其它现金及约当现金o t h e r c a s h a n d c a s h e q u i v a l e n t s? 112短期投资s h o r t-t e r m i n v e s t m e n t? 1121短期投资-股票s h o r t-t e r m i n v e s t m e n t s-s t o c k? 1122 短期投资-短期票券short-term investments -short-term notes and bills? 1123短期投资-政府债券s h o r t-t e r m i n v e s t m e n t s-g o v e r n m e n t b o n d s? 1124短期投资-受益凭证s h o r t-t e r m i n v e s t m e n t s-b e n e f i c i a r y c e r t i f i c a t e s? 1125短期投资-公司债s h o r t-t e r m i n v e s t m e n t s-c o r p o r a t e b o n d s? 1128短期投资-其它s h o r t-t e r m i n v e s t m e n t s-o t h e r? 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market? 113应收票据n o t e s r e c e i v a b l e? 1131应收票据n o t e s r e c e i v a b l e? 1132应收票据贴现d i s c o u n t e d n o t e s r e c e i v a b l e? 1137应收票据-关系人n o t e s r e c e i v a b l e-r e l a t e d p a r t i e s? 1138其它应收票据o t h e r n o t e s r e c e i v a b l e? 1139 备抵呆帐－应收票据allowance for uncollec-tible accounts-notes receivable? 114应收帐款a c c o u n t s r e c e i v a b l e? 1141应收帐款a c c o u n t s r e c e i v a b l e? 1142应收分期帐款i n s t a l l m e n t a c c o u n t s r e c e i v a b l e? 1147应收帐款-关系人a c c o u n t s r e c e i v a b l e-r e l a t e d p a r t i e s?
一、资产类 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 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
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
资产Assets 流动资产Current assets 货币资金Cash at bank and on hand 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收利息Interest receivable 应收股利Dividends receivable 其他应收款Other receivables 存货Inventories 一年内到期的非流动Current portion of non-current assets
资产 其他流动资产Other current assets 流动资产合计Total current assets 非流动资产Non-current assets 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment properties 固定资产Fixed assets 在建工程Construction in progress 工程物资Construction materials
固定资产清理Fixed assets pending for disposal 生产性生物资产Bearer biological assets 油气资产Oil and gas assets 无形资产Intangible assets 开发支出Development costs 商誉Goodwill 长期待摊费用Long-term prepaid expenses 递延所得税资产Deferred tax assets 其他非流动资产Other non-current assets 非流动资产合计Total non-current assets 资产总计Total assets
会计科目中英文对照全 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】
1 资产 assets？ 11~ 12 流动资产 current assets？ 111 现金及约当现金 cash and cash equivalents？ 1111 库存现金 cash on hand？ 1112 零用金/周转金 petty cash/revolving funds？ 1113 银行存款 cash in banks0 g 1116 在途现金 cash in transit？ 1117 约当现金 cash equivalents？ 1118 其它现金及约当现金 other cash and cash equivalents？ 112 短期投资 short-term investment？ 1121 短期投资 -股票 short-term investments - stock？ 1122 短期投资 -短期票券 short-term investments - short-term notes and bills？ 1123 短期投资 -政府债券 short-term investments - government bonds？ 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates？ 1125 短期投资 -公司债 short-term investments - corporate bonds？ 1128 短期投资 -其它 short-term investments - other？ 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market？113 应收票据 notes receivable？ 1131 应收票据 notes receivable？ 1132 应收票据贴现 discounted notes receivable？ 1137 应收票据 -关系人 notes receivable - related parties？ 1138 其它应收票据 other notes receivable？ 1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable？114 应收帐款 accounts receivable？ 1141 应收帐款 accounts receivable？ 1142 应收分期帐款 installment accounts receivable？ 1147 应收帐款 -关系人 accounts receivable - related parties？ 1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable？118 其它应收款 other receivables？ 1181 应收出售远汇款 forward exchange contract receivable？ 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies？1183 买卖远汇折价 discount on forward ex-change contract？ 1184 应收收益 earned revenue receivable？ 1185 应收退税款 income tax refund receivable？ 1187 其它应收款 - 关系人 other receivables - related parties？ 1188 其它应收款 - 其它 other receivables - other？ 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables？121~122 存货 inventories？ 1211 商品存货 merchandise inventory？ 1212 寄销商品 consigned goods？ 1213 在途商品 goods in transit？ 1219 备抵存货跌价损失 allowance for reduction of inventory to market？ 1221 制成品 finished goods？ 1222 寄销制成品 consigned finished goods？
财务报表各项目中英文对照 一、损益表INCOME STATEMENT Aggregate income statement 合并损益表Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损）Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润Operating expenses: 营业费用：
Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/（费用） Loss before income taxes 税前损失 Income before taxes 税前利润 Profit before tax 税前利润 Income taxes 所得税 taxes 税项 Current Income tax 当期所得税 Deferred Income tax 递延所得税
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 opini审on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 balance 余额bad debt recoveries 坏账收回 bad debts 坏账
会计科目英文对照表 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market
ccount?帐户 Accounting?system?会计系统? American?Accounting?Association?美国会计协会? American?Institute?of?CPAs?美国注册会计师协会? Audit?审计? Balance?sheet?资产负债表? Bookkeepking?簿记? Cash?flow?prospects?现金流量预测? Certificate?in?Internal?Auditing?内部审计证书? Certificate?in?Management?Accounting?管理会计证书? Certificate?Public?Accountant注册会计师? Cost?accounting?成本会计? External?users?外部使用者? Financial?accounting?财务会计? Financial?Accounting?Standards?Board?财务会计准则委员会? Financial?forecast?财务预测? Generally?accepted?accounting?princip les?公认会计原则? General-purpose?information?通用目的信息 Government?Accounting?Office?政府会计办公室? Income?statement?损益表? Institute?of?Internal?Auditors?内部审计师协会? Institute?of?Management?Accountants?管理会计师协会? Integrity?整合性? Internal?auditing?内部审计?
第一课财务会计导读 Glossary accrual basis 权责发生制 Asset资产 balance sheet资产负债表 capital adequacy ratio 资本充足率 cash basis 收付实现制 cash flow statement现金流量表 double entry method 复式记账法 Expenses费用 Fair value公允价值 financial reports 财务报告 going concern 持续经营 guarantee 担保 Historical cost历史成本 Impairment 减值 impairment provision减值准备 income statement利润表 Liabilities负债 Maturity 到期 Net realizable value可变现净值 Owners’ Equity 所有者权益 post-amortization costs摊余成本 Present value现值 Profit利润 Replacement cost重置成本 stewardship 受托责任 transferor转出方 transferee转入方 1.资产类科目Assets 现金：Cash and cash equivalents 银行存款：Bank deposit 应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收利息：Interest receivable 其他应收款：Other receivables 原材料：Raw materials 在途物资：Materials in transport 库存商品：inventory 存货跌价准备：provision for the decline in value of inventories
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
新会计准则中英文会计科目对照表 2009-08-15 22:18 新会计准则中英文会计科目对照表 中英文会计科目对照表如下: 会计科目中英对照表会计科目 accounting subject 顺序号serial number 编号code number 会计科目名称accounting subject 会计科目适用范围accounting subject range of application 一、资产类 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 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 43 1501 待摊费用 fees to be apportioned 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
财务报表中英文对照表下载 会计报表项目中英文对照表 外商投资企业会计报表项目中英文对照表(供参考) 外商投资工业企业会计报表 Financial Statements for Industrial Enterprises with Foreign Investmen T ━━━━━━━━━━━━━━━━ (企业名称NAME OF ENTERPRISE) 资产负债表BALANCE SHEE T _____年_____月_____日会外工01表 As of (month/date)19 FORM AFI(INDUSTRIAL)-01 单位MONETARY UNIT: ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 资产行次年初数期末数ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD ──────────────────────────────────────── 流动资产： CURRENT ASSETS 现金 Cash on hand 1 银行存款 Cash in bank 2
有价证券 Marketable securities 4 应收票据 Notes receivable 5 应收账款 Accounts receivable 6 减：坏账准备 Less: provision for bad debts 7 预付货款 Advances to suppliers 8 其他应收款 Other receivables 10 待摊费用 Prepaid expense 11 存货 Inventories 12 减：存货变现损失准备Less: Provision for loss on realization of inventories 13 一年内到期的长期投资 Long-term investments maturing within one year 15 其他流动资产 Other current assets 16 流动资产合计 Total current assets 17 长期投资：LONG-TERM INVESTMENTS: 长期投资 Long-term investments