中英文對(duì)照財(cái)務(wù)報(bào)表常用單詞

1、中英文對(duì)照財(cái)務(wù)報(bào)表（有何謬誤，歡迎指正）資產(chǎn)負(fù)債表BALANCE SHEET2002年11月30日as at 30/11/2002資產(chǎn)Assets負(fù)債和所有者權(quán)益 Liabilities&Equity流動(dòng)資產(chǎn) Curre nt Assets :流動(dòng)負(fù)債 Curre nt Liabilities:貨幣資金Cash短期投資 Short term inv estme nts應(yīng)付帳款 Trade payables應(yīng)收票據(jù) Notes receivable預(yù)收帳款 Advaneed receipts應(yīng)收股禾 U Divide nd receivable應(yīng)付工資 Accruals for sala

2、ries應(yīng)收利息 In terest receivable應(yīng)付福禾 I費(fèi) Accruals for ben efits應(yīng)收帳款 Trade receivable應(yīng)付股禾 IAccruals for divide nds其他應(yīng)收款Other receivable應(yīng)交稅金 Accruals for taxes存貨 Inven tories其他應(yīng)交款 Other liabilities待攤費(fèi)用 Prepaid expenses其他應(yīng)付款Other payables流動(dòng)資產(chǎn)合計(jì) Total current assets預(yù)提費(fèi)用 Provision for expenses流動(dòng)負(fù) 債合計(jì) Totalcu

3、rrentliabilities固定資產(chǎn)Fixed Assets :固定資產(chǎn)原價(jià)Tangible assets長(zhǎng)期負(fù)債 Long term liabilities:減 Less :累計(jì)折舊 Depreciation長(zhǎng)期應(yīng)付款 Long term liabilities固定資產(chǎn)凈值 Net tangible assets長(zhǎng)期 負(fù)債合計(jì) Total long term liabilities固定資產(chǎn)合計(jì) Total tangible assets遞延稅款貸項(xiàng) Deferred in come taxes無形資產(chǎn)及其他資產(chǎn)Intan gible Assets :負(fù)債合計(jì) Total liabilit

4、ies無形資產(chǎn) In ta ngible assets長(zhǎng)期待 攤費(fèi)用 Long term advanee payme nts所有者權(quán)益 Shareholders' equity其他長(zhǎng)期資產(chǎn) Other long term assets實(shí)收資本 Subscribed Cap ital無形資產(chǎn)及其他資產(chǎn)合計(jì)Total intan gible assets資本公積 Capital reserves盈余公積 Other reserves遞延稅款借項(xiàng) Deferred in come taxes未分配禾I潤(rùn)Retained earnings所有者權(quán)益合計(jì)Total shareholder'

5、;s equity資產(chǎn)總計(jì)Total Assets負(fù)債和所有者權(quán)益合計(jì)TotalLiabilities & Equity利潤(rùn)表 Profit & Loss Accou nt2002 年 11 月 for the month ended 30/11項(xiàng)目Item主營(yíng)業(yè)務(wù)收入Sales減Less :主營(yíng)業(yè)務(wù)成本 Cost of Sales主營(yíng)業(yè)務(wù)稅金及附加 bus in ess taxes主營(yíng)業(yè)務(wù)利潤(rùn)Gross Profit加 Add : 其他業(yè)務(wù)利潤(rùn) Other operati ng in come減 Less :營(yíng)業(yè)費(fèi)用 Operating expenses管理費(fèi)用 Admi n

6、i strati on expe nses財(cái)務(wù)費(fèi)用 Finance expenses營(yíng)業(yè)利潤(rùn) Operating Profit力卩 Add:投資收益 In come from in vestme nts補(bǔ)貼收入Other in come營(yíng)業(yè)外收入 Extraordi nary in come減 Less:營(yíng)業(yè)外支出 Extraordinary expenses利潤(rùn)總額 Profit before taxes減 Less:所得稅 Taxes on in come凈利潤(rùn) Profit after taxes資產(chǎn)負(fù)債表 Balance Sheet項(xiàng) 目 ITEM 貨幣資金 Cash 短期投資 Sho

7、rt term investments 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Accounts receivable 其他應(yīng)收款 Other receivables 預(yù)付帳款 Accounts prepaid 期貨保證金 Future guarantee 應(yīng)收補(bǔ)貼款 Allowance receivable 應(yīng)收出口退稅 Export drawback receivable 存貨 Inventories 其中：原材料 Including:Raw materials 產(chǎn)成品 （ 庫(kù)

8、存商品 ） Finished goods 待攤費(fèi)用 Prepaid and deferred expenses 待處理流動(dòng)資產(chǎn)凈損失 Unsettled G/L on current assets 一年內(nèi)到期的長(zhǎng)期債權(quán)投資 Long-term debenture investment falling due in a yaear 其他流動(dòng)資產(chǎn) Other current assets 流動(dòng)資產(chǎn)合計(jì) Total current assets 長(zhǎng)期投資： Long-term investment ： 其中: 長(zhǎng)期股權(quán)投資 Including long term equity investment

9、長(zhǎng)期債權(quán)投資 Long term securities investment* 合并價(jià)差 Incorporating price difference 長(zhǎng)期投資合計(jì) Total long-term investment 固定資產(chǎn)原價(jià) Fixed assets-cost 減：累計(jì)折舊 Less:Accumulated Dpreciation 固定資產(chǎn)凈值 Fixed assets-net value 減：固定資產(chǎn)減值準(zhǔn)備 Less:Impairment of fixed assets 固定資產(chǎn)凈額 Net value of fixed assets 固定資產(chǎn)清理 Disposal of fixe

10、d assets 工程物資 Project material 在建工程 Construction in Progress 待處理固定資產(chǎn)凈損失 Unsettled G/L on fixed assets 固定資產(chǎn)合計(jì) Total tangible assets 無形資產(chǎn) Intangible assets 其中: 土地使用權(quán) Including and use rights 遞延資產(chǎn)（長(zhǎng)期待攤費(fèi)用） Deferred assets 其中: 固定資產(chǎn)修理 Including:Fixed assets repair 固定資產(chǎn)改良支出 Improvement expenditure of fixed

11、 assets 其他長(zhǎng)期資產(chǎn) Other long term assets其中: 特準(zhǔn)儲(chǔ)備物資 Among it:Specially approved reserving materials 無形及其他資產(chǎn)合計(jì) Total intangible assets and other assets 遞延稅款借項(xiàng) Deferred assets debits 資 產(chǎn) 總 計(jì) Total Assets資產(chǎn)負(fù)債表 （ 續(xù)表 ） Balance Sheet項(xiàng) 目 ITEM 短期借款 Short-term loans 應(yīng)付票款 Notes payable 應(yīng)付帳款 Accounts payab1e 預(yù)收帳款

12、Advances from customers 應(yīng)付工資 Accrued payro1l 應(yīng)付福利費(fèi) Welfare payable 應(yīng)付利潤(rùn) （股利） Profits payab1e 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other payable to government 其他應(yīng)付款 Other creditors 預(yù)提費(fèi)用 Provision for expenses 預(yù)計(jì)負(fù)債 Accrued liabilities 一年內(nèi)到期的長(zhǎng)期負(fù)債 Long term liabilities due within one year 其他流動(dòng)負(fù)債 Other current liabi

13、lities 流動(dòng)負(fù)債合計(jì) Total current liabilities 長(zhǎng)期借款 Long-term loans payable 應(yīng)付債券 Bonds payable 長(zhǎng)期應(yīng)付款 long-term accounts payable 專項(xiàng)應(yīng)付款 Special accounts payable 其他長(zhǎng)期負(fù)債 Other long-term liabilities 其中: 特準(zhǔn)儲(chǔ)備資金 Including:Special reserve fund 長(zhǎng)期負(fù)債合計(jì) Total long term liabilities 遞延稅款貸項(xiàng) Deferred taxation credit 負(fù) 債

14、合 計(jì) Total liabilities* 少數(shù)股東權(quán)益 Minority interests 實(shí)收資本 （股本） Subscribed Capital 國(guó)家資本 National capital 集體資本 Collective capital 法人資本 Legal person"s capital 其中: 國(guó)有法人資本 Including:State-owned legal person"s capital 集體法人資本 Collective legal person"s capital 個(gè)人資本 Personal capital 外商資本 Foreign b

15、usinessmen"s capital 資本公積 Capital surplus 盈余公積 surplus reserve其中：法定盈余公積 Including:statutory surplus reserve 公益金 public welfare fund補(bǔ)充流動(dòng)資本 Supplerme ntary curre nt capital*未確認(rèn)的投資損失（以“-”號(hào)填列）Un affirmed in vestme nt loss未分配禾潤(rùn)Retained earnings夕卜幣報(bào)表折算差額 Con verted differe nee in Foreig n Currency St

16、ateme nts所有者權(quán)益合計(jì)Total shareholders equity負(fù)債及所有者權(quán)益總計(jì) Total Liabilities & Equity禾 I潤(rùn)表 INCOME STATEMENT項(xiàng)目ITEMS產(chǎn)品銷售收入 Sales of products其中：出口產(chǎn)品銷售收入 Including : Export sales減：銷售折扣與折讓 Less : Sales discount and allowances產(chǎn)品銷售凈額 Net sales of products減：產(chǎn)品銷售稅金 Less: Sales tax產(chǎn)品銷售成本 Cost of sales其中：出口產(chǎn)品銷售成本

17、Including : Cost of export sales產(chǎn)品銷售毛禾Gross profit on sales減：銷售費(fèi)用 Less : Selling expenses管理費(fèi)用Gen eral and admi ni strative expe nses財(cái)務(wù)費(fèi)用Finan cial expe nses其中：禾 息支出（減禾【J息收入）Including : Interest expenses （minusinterest ihcome）匯兌損失（減匯兌收益）Exchange losses（minus exchange gains）產(chǎn)品銷售利潤(rùn) Profit on sales力卩：其他

18、業(yè)務(wù)禾 潤(rùn)Add: profit from other operations營(yíng)業(yè)利潤(rùn)Operating profit力卩：投資收益Add: In come on inv estme nt力卩：營(yíng)業(yè)外收入Add: Non-operati ng in come減：營(yíng)業(yè)外支出 Less： Non-operating expenses力卩：以前年度損益調(diào)整Add: adjustment of loss and gain for previous years利潤(rùn)總額Total profit減：所得稅 Less : In come tax凈利潤(rùn) Net profit本文來自：人大經(jīng)濟(jì)論壇 會(huì)計(jì)與財(cái)務(wù)管理

19、版，詳細(xì)出處參考： /bbs/viewthread.php?tid=335564&page=1會(huì)計(jì)要素的計(jì)量屬性 basis of measurement歷史成本 historical cost重置成本 replacement cost可實(shí)現(xiàn)凈值 net-realizable value 現(xiàn)值 present value 公允價(jià)值 fair value 財(cái)務(wù)報(bào)告 financial statement 資產(chǎn)負(fù)債表 Balance Sheet 利潤(rùn)表 Income Statement 現(xiàn)金流量表 Cash Flow Statement 所有者權(quán)益變動(dòng)表 Statement

20、 of Changes in Equity 附注 notes Disclosure notes Chap. 2 貨幣資金 monetary assets 現(xiàn)金 cash 銀行賬戶 bank account 現(xiàn)金等價(jià)物 cash equivalent Chap. 3 金融資產(chǎn) financial instruments 以公允價(jià)值計(jì)量且變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn) Measure at fair value through profit or loss 交易性金融資產(chǎn) held for trading 指定為以公允價(jià)值計(jì)量且變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn) Identified as at fair v

21、alue through profit or loss 持有到期投資 Held-to - maturity investment 貸款和應(yīng)收賬款 Loans and receivables 可供出售金融資產(chǎn) available-for-sale financial assets 減值 impairment 減值損失 impairment loss Chap. 4 存貨 inventory 存貨的種類： Classification of inventory 原材料 raw materials inventory 在產(chǎn)品 work-in-progress inventory 半成品 compon

22、ent parts 產(chǎn)成品 finished goods inventory 商品 merchandise inventory 周轉(zhuǎn)材料 supplies inventory 發(fā)出存貨的計(jì)量 cost flow assumption 先進(jìn)先出法 first-in-first-out (FIFO) 后進(jìn)先出法 last-in-first-out (LIFO) 移動(dòng)加權(quán)平均法 moving-average unit cost 全月一次加權(quán)平均法 weighted-average system 個(gè)別計(jì)價(jià)法(具體辨認(rèn)法) specific identification 期末存貨的計(jì)量 ending b

23、alance of inventory 成本與可變現(xiàn)凈值孰低 lower-of - cost-or-market valueNet-realizable value存貨跌價(jià)準(zhǔn)備 Allowance to reduce inventory to LCM 資產(chǎn)減值損失存貨減值損失 loss of impairment on assets loss ofimpairment on inventoryChap. 5長(zhǎng)期股權(quán)投資 Iong-term investment- shareInvestment in subsidiary *成本法 cost method權(quán)益法 equity method投資收

24、益 investment income可轉(zhuǎn)換 convertibIeChap. 6固定資產(chǎn) capitaI assets在建工程 wok-in-progress construction折舊 amortization平均年限法 straight-Iine-method工作量法 unit-of- production雙倍余額遞減法 decIining-baIance method年數(shù)總和法 sum-of-the-years-digits method后續(xù)支出 subsequent expenditure資本化 capitaIized cost費(fèi)用化 expensed cost處置 retirem

25、ent and disposaI 持有待售的固定資產(chǎn) capitaI assets heId for saIe 固定資產(chǎn)清理 disposaI of capitaI assets 固定資產(chǎn)減值準(zhǔn)備 aIIowance of impairments on capitaI assets Chap. 7 無形資產(chǎn) intangibIe assets 專利權(quán) patents 非專利技術(shù) industriaI design registration 商標(biāo)權(quán) trademarks and trade name 著作權(quán) copyright 特許權(quán) franchise rights 土地使用權(quán) rights

26、of using IandChap. 8投資性房地產(chǎn) investment property / profitabIe estateChap. 9非貨幣性資產(chǎn)交換 non-monetary assets exchange商業(yè)實(shí)質(zhì) commerciaI substanceChap. 10資產(chǎn)減值 assets impairment估計(jì) evaIuation資產(chǎn)組 assets group cash generate unit商譽(yù) goodwiIIChap. 11 負(fù)債 liabilities 流動(dòng)負(fù)債 current liabilities 非流動(dòng)負(fù)債 non-current liabiliti

27、es 初始計(jì)量 initial measurement 辭退福利 fire fringe 進(jìn)口 import 出口 export 可轉(zhuǎn)換公司債券 convertible bond Chap. 12 所有者權(quán)益 equity 實(shí)收資本 issued capital 資本公積 capital reserve 股本溢價(jià) share premium 留存收益 retained earnings 未分配利潤(rùn) distributed profit Chap. 13 完工百分比法 percentage of completion method 建造合同 construction contract 直接法 d

28、irect method 間接法 indirect method 分部報(bào)告 segment report 關(guān)聯(lián)方 related party 租賃 lease 擔(dān)保 guarantee Chap. 15 或有事項(xiàng) contingencies 或有資產(chǎn) contingent assets 或有負(fù)債 contingent liabilities 虧損合同 onerous contract Chap.16 重組 reorganization /resutruction Chap. 18 借款費(fèi)用 borrowing costs borrowing expenditure 溢價(jià) premium 折價(jià) discount 資本化 capitalize costs Chap. 20 所得稅 income tax 計(jì)稅基礎(chǔ) tax base 永久性差別 permanent difference 暫時(shí)性差別 temporary difference 應(yīng)納稅暫時(shí)性差異 taxable temporary differences 可抵扣暫時(shí)性差異 deductible temporary difference 遞延所得稅資產(chǎn) deferred tax assets遞延所得稅負(fù)債 deferred tax liabili