balance sheet資產(chǎn)負債表
    accounts receivable
    應(yīng)收帳款
    Accounts receivable are treated as a current asset on a balance sheet.
    應(yīng)收帳款在資產(chǎn)負債表上被視為流動資產(chǎn)。
    accumulated depreciation
    備抵折舊
    The accumulated depreciation shall be presented as the contra account of the fixed asset.
    備抵折舊應(yīng)列於固定資產(chǎn)下的抵銷科目。
    asset
    n. 資產(chǎn)
    The courts have frozen the assets of the fund's two partners.
    法院已凍結(jié)該基金兩名合伙人的資產(chǎn)。
    balance sheet
    資產(chǎn)負債表
    Grant Group's balance sheet shows a big profit.
    格蘭特集團的資產(chǎn)負債表顯示大幅獲利。
    contributed capital
    實繳股本
    The bank currently has contributed capital of approximately $25 million.
    該銀行目前有將近兩千五百萬美元的實繳股本。
    fixed asset
    固定資產(chǎn)
    Fixed assets normally include items such as land, buildings, equipment, etc.
    固定資產(chǎn)通常包括如：土地、建筑物、設(shè)備等。
    liability
    n. 負債
    The unsold inventory is a huge liability for the company.
    未售出的庫存品造成公司巨額負債。
    notes payable
    應(yīng)付票據(jù)
    This action would reduce notes payable on the balance sheet.
    這項行動將會降低資產(chǎn)負債表上應(yīng)付票據(jù)的金額。
    prepaid expense
    預(yù)付款項
    Prepaid expenses are a small part of the balance sheet.
    預(yù)付款項是資產(chǎn)負債表上的一個小項。
    retained earnings
    保留盈餘
    These expenses will likely decrease retained earnings.
    這些費用可能會減少保留盈餘。
    stockholders' equity
    股東權(quán)益
    Stockholders' equity is equal to the company's assets minus its liabilities.
    股東權(quán)益相當於公司資產(chǎn)減去負債。