財務報表常用單詞(doc 24頁)

財務報表常用單詞內容提要：
項目 ITEM
貨幣資金 Cash
短期投資 Short term investments
應收票據 Notes receivable
應收股利 Dividend receivable
應收利息 Interest receivable
應收帳款 Accounts receivable
其他應收款 Other receivables
預付帳款 Accounts prepaid
期貨保證金 Future guarantee
應收補貼款 Allowance receivable
應收出口退稅 Export drawback receivable
存貨 Inventories
其中：原材料 Including:Raw materials
產成品(庫存商品) Finished goods
待攤費用 Prepaid and deferred expenses
待處理流動資產淨損失 Unsettled G/L on current assets
一年內到期的長期債權投資 Long-term debenture investment falling due in a yaear
其他流動資產 Other current assets
流動資產合計 Total current assets
長期投資： Long-term investment：
其中:長期股權投資 Including long term equity investment

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