銀行報(bào)表英文對(duì)照

1、精選優(yōu)質(zhì)文檔-傾情為你奉上BPI六個(gè)要素:留存收益 retained earnings留存收益是公司在經(jīng)營(yíng)過(guò)程中所創(chuàng)造的，但由于公司經(jīng)營(yíng)發(fā)展的需要或由于法定的原因等，沒(méi)有分配給所有者而留存在公司的盈利。留存收益是指企業(yè)從歷年實(shí)現(xiàn)的利潤(rùn)中提取或留存于企業(yè)的內(nèi)部積累，它來(lái)源于企業(yè)的生產(chǎn)經(jīng)營(yíng)活動(dòng)所實(shí)現(xiàn)的凈利潤(rùn)，包括企業(yè)的盈余公積和未分配利潤(rùn)兩個(gè)部分，其中盈余公積是有特定用途的累積盈余，未分配利潤(rùn)是沒(méi)有指定用途的累積盈余。留存收益與剩余收益產(chǎn)生背景的區(qū)別:留存收益是一個(gè)歷史概念，是指企業(yè)從歷年實(shí)現(xiàn)的凈利潤(rùn)中提取或形成的留存于企業(yè)內(nèi)部的積累。剩余收益（又稱經(jīng)濟(jì)利潤(rùn)）是指某期間的會(huì)計(jì)利潤(rùn)與該期間的資本成本

2、之差，是企業(yè)創(chuàng)造的高于市場(chǎng)平均回報(bào)的收益。凈利潤(rùn)（net income凈利潤(rùn)是指在利潤(rùn)總額中按規(guī)定交納了后公司的留成，一般也稱為稅后利潤(rùn)或凈收入。企業(yè)在某一會(huì)計(jì)期間繳納所得稅后的凈經(jīng)營(yíng)成果。股東權(quán)益回報(bào)率 (%) Return on Equity 股東權(quán)益回報(bào)率是一個(gè)衡量股票投資者回報(bào)的指標(biāo)。它亦總結(jié)企業(yè)管理層的表現(xiàn)，盈利能力、資產(chǎn)管理及財(cái)務(wù)控制。 公式 : 股東權(quán)益回報(bào)率 = 全年盈利 / 權(quán)益 * 100%股東權(quán)益又稱凈資產(chǎn)，是指總資產(chǎn)中扣除負(fù)債所余下的部分。是指、的之和，代表了股東對(duì)企業(yè)的所有權(quán)，反映了在企業(yè)資產(chǎn)中享有的經(jīng)濟(jì)利益。凈資產(chǎn)=資產(chǎn)總額-負(fù)債總額。資產(chǎn)回報(bào)率Return On

3、Assets (ROA)評(píng)估公司相對(duì)其總資產(chǎn)值的盈利能力的有用指標(biāo)。計(jì)算的方法為公司的年度盈利除以總資產(chǎn)值，資產(chǎn)回報(bào)率一般以百分比表示。有時(shí)也稱為投資回報(bào)率 資產(chǎn)回報(bào)率= 稅后凈利潤(rùn)/總資產(chǎn)資產(chǎn)回報(bào)率，也叫資產(chǎn)收益率，它是用來(lái)衡量每單位資產(chǎn)創(chuàng)造多少凈利潤(rùn)的指標(biāo)。資本充足率資本充足率，Capital adequacy ratio (CAR), 也被稱為資本風(fēng)險(xiǎn)（加權(quán)）資產(chǎn)率，Capital to Risk (Weighted) Assets Ratio (CRAR) 是一個(gè)銀行的資產(chǎn)對(duì)其風(fēng)險(xiǎn)的比率。國(guó)家調(diào)控者跟蹤一個(gè)銀行的CAR來(lái)保證銀行可以化解吸收一定量的風(fēng)險(xiǎn)。資本充足率是指資本總額與加權(quán)風(fēng)險(xiǎn)

4、資產(chǎn)總額的比例。資本充足率反映商業(yè)銀行在存款人和債權(quán)人的資產(chǎn)遭到損失之前，該銀行能以自有資本承擔(dān)損失的程度。規(guī)定該項(xiàng)指標(biāo)的目的在于抑制風(fēng)險(xiǎn)資產(chǎn)的過(guò)度膨脹，保護(hù)存款人和其他債權(quán)人的利益、保證銀行等金融機(jī)構(gòu)正常運(yùn)營(yíng)和發(fā)展。Loan share貸款市場(chǎng)份額Saving Share:存款市場(chǎng)份額英文會(huì)計(jì)報(bào)表一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面 FINANCIAL REPORT COVER報(bào)表所屬期間之期末時(shí)間點(diǎn) Period Ended所屬月份 Reporting Period報(bào)出日期 Submit Date記賬本位幣幣種 Local Reporting Currency審核人 Verifier填表人 Prepa

5、rer二、資產(chǎn)負(fù)債表 Balance Sheet資產(chǎn) Assets流動(dòng)資產(chǎn) Current Assets貨幣資金 Bank and Cash短期投資 Current Investment一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year減：短期投資跌價(jià)準(zhǔn)備 Less: Impairment for current investment短期投資凈額 Net bal of cu

6、rrent investment應(yīng)收票據(jù) Notes receivable應(yīng)收股利 Dividend receivable應(yīng)收利息 Interest receivable應(yīng)收賬款 Account receivable減：應(yīng)收賬款壞賬準(zhǔn)備 Less: Bad debt provision for Account receivable應(yīng)收賬款凈額 Net bal of Account receivable其他應(yīng)收款 Other receivable減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable其他應(yīng)收款凈額 Net bal of

7、Other receivable預(yù)付賬款 Prepayment應(yīng)收補(bǔ)貼款 Subsidy receivable存貨 Inventory減：存貨跌價(jià)準(zhǔn)備 Less: Provision for Inventory存貨凈額 Net bal of Inventory已完工尚未結(jié)算款 Amount due from customer for contract work待攤費(fèi)用 Deferred Expense一年內(nèi)到期的長(zhǎng)期債權(quán)投資 Long-term debt investment due within one year一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables

8、due within one year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長(zhǎng)期股權(quán)投資 Long-term equity investment委托貸款 Entrusted loan receivable長(zhǎng)期債權(quán)投資 Long-term debt investment長(zhǎng)期投資合計(jì) Total for long-term investment減：長(zhǎng)期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment減：長(zhǎng)期債權(quán)投資

9、減值準(zhǔn)備 Less: Impairment for long-term debt investment減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable長(zhǎng)期投資凈額 Net bal of long-term investment其中：合并價(jià)差 Include: Goodwill (Negative goodwill)固定資產(chǎn) Fixed assets固定資產(chǎn)原值 Cost減：累計(jì)折舊 Less: Accumulated Depreciation固定資產(chǎn)凈值 Net bal減：固定資產(chǎn)減值準(zhǔn)備 Less: Impairment for

10、 fixed assets固定資產(chǎn)凈額 NBV of fixed assets工程物資 Material holds for construction of fixed assets在建工程 Construction in progress減：在建工程減值準(zhǔn)備 Less: Impairment for construction in progress在建工程凈額 Net bal of construction in progress固定資產(chǎn)清理 Fixed assets to be disposed of固定資產(chǎn)合計(jì) Total fixed assets無(wú)形資產(chǎn)及其他資產(chǎn) Other asse

11、ts & Intangible assets無(wú)形資產(chǎn) Intangible assets減：無(wú)形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets無(wú)形資產(chǎn)凈額 Net bal of intangible assets長(zhǎng)期待攤費(fèi)用 Long-term deferred expense融資租賃未擔(dān)保余值 Finance lease Unguaranteed residual values融資租賃應(yīng)收融資租賃款 Finance lease Receivables其他長(zhǎng)期資產(chǎn) Other non-current assets無(wú)形及其他長(zhǎng)期資產(chǎn)合計(jì) Tot

12、al other assets & intangible assets遞延稅項(xiàng) Deferred Tax遞延稅款借項(xiàng) Deferred Tax assets資產(chǎn)總計(jì) Total assets負(fù)債及所有者（或股東）權(quán)益 Liability & Equity流動(dòng)負(fù)債 Current liability短期借款 Short-term loans應(yīng)付票據(jù) Notes payable應(yīng)付賬款 Accounts payable已結(jié)算尚未完工款預(yù)收賬款 Advance from customers應(yīng)付工資 Payroll payable應(yīng)付福利費(fèi) Welfare payable應(yīng)付股利 Di

13、vidend payable應(yīng)交稅金 Taxes payable其他應(yīng)交款 Other fees payable其他應(yīng)付款 Other payable預(yù)提費(fèi)用 Accrued Expense預(yù)計(jì)負(fù)債 Provision遞延收益 Deferred Revenue一年內(nèi)到期的長(zhǎng)期負(fù)債 Long-term liability due within one year其他流動(dòng)負(fù)債 Other current liability流動(dòng)負(fù)債合計(jì) Total current liability長(zhǎng)期負(fù)債 Long-term liability長(zhǎng)期借款 Long-term loans應(yīng)付債券 Bonds payab

14、le長(zhǎng)期應(yīng)付款 Long-term payable專項(xiàng)應(yīng)付款 Grants & Subsidies received其他長(zhǎng)期負(fù)債 Other long-term liability長(zhǎng)期負(fù)債合計(jì) Total long-term liability遞延稅項(xiàng) Deferred Tax遞延稅款貸項(xiàng) Deferred Tax liabilities負(fù)債合計(jì) Total liability少數(shù)股東權(quán)益 Minority interests所有者權(quán)益（或股東權(quán)益） Owners Equity實(shí)收資本（或股本） Paid in capital減；已歸還投資 Less: Capital redempti

15、on實(shí)收資本（或股本）凈額 Net bal of Paid in capital資本公積 Capital Reserves盈余公積 Surplus Reserves其中：法定公益金 Include: Statutory reserves未確認(rèn)投資損失 Unrealised investment losses未分配利潤(rùn) Retained profits after appropriation其中：本年利潤(rùn) Include: Profits for the year外幣報(bào)表折算差額 Translation reserve所有者（或股東）權(quán)益合計(jì) Total Equity負(fù)債及所有者（或股東）權(quán)益合

16、計(jì) Total Liability & Equity三、利潤(rùn)及利潤(rùn)分配表 Income statement and profit appropriation一、主營(yíng)業(yè)務(wù)收入 Revenue減：主營(yíng)業(yè)務(wù)成本 Less: Cost of Sales主營(yíng)業(yè)務(wù)稅金及附加 Sales Tax二、主營(yíng)業(yè)務(wù)利潤(rùn)（虧損以“”填列） Gross Profit ( - means loss)加：其他業(yè)務(wù)收入 Add: Other operating income減：其他業(yè)務(wù)支出 Less: Other operating expense減：營(yíng)業(yè)費(fèi)用 Selling & Distribution e

17、xpense管理費(fèi)用 G&A expense財(cái)務(wù)費(fèi)用 Finance expense三、營(yíng)業(yè)利潤(rùn)（虧損以“”填列） Profit from operation ( - means loss)加：投資收益（虧損以“”填列） Add: Investment income補(bǔ)貼收入 Subsidy Income營(yíng)業(yè)外收入 Non-operating income減：營(yíng)業(yè)外支出 Less: Non-operating expense四、利潤(rùn)總額（虧損總額以“”填列） Profit before Tax減：所得稅 Less: Income tax少數(shù)股東損益 Minority interest加：

18、未確認(rèn)投資損失 Add: Unrealised investment losses五、凈利潤(rùn)（凈虧損以“”填列） Net profit ( - means loss)加：年初未分配利潤(rùn) Add: Retained profits其他轉(zhuǎn)入 Other transfer-in六、可供分配的利潤(rùn) Profit available for distribution( - means loss)減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fun

19、d提取職工獎(jiǎng)勵(lì)及福利基金 Appropriation of staff incentive and welfare fund提取儲(chǔ)備基金 Appropriation of reserve fund提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund利潤(rùn)歸還投資 Capital redemption七、可供投資者分配的利潤(rùn) Profit available for owners' distribution減：應(yīng)付優(yōu)先股股利 Less: Appropriation of preference share's dividend提取任意

20、盈余公積 Appropriation of discretionary surplus reserve應(yīng)付普通股股利 Appropriation of ordinary share's dividend轉(zhuǎn)作資本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital八、未分配利潤(rùn) Retained profit after appropriation補(bǔ)充資料： Supplementary Information:1 出售、處置部門(mén)或被投資單位收益 Gains on disposal of ope

21、rating divisions or investments2 自然災(zāi)害發(fā)生損失 Losses from natural disaster3 會(huì)計(jì)政策變更增加（或減少）利潤(rùn)總額 Increase (decrease) in profit due to changes in accounting policies4 會(huì)計(jì)估計(jì)變更增加（或減少）利潤(rùn)總額 Increase (decrease) in profit due to changes in accounting estimates5 債務(wù)重組損失 Losses from debt restructuring現(xiàn)金流量表 Cash Flow

22、Statement一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量： Cash Flow from Operating Activities:銷(xiāo)售商品、提供勞務(wù)收到的現(xiàn)金 Cash received from sales of goods or rendering services收到的稅費(fèi)返還 Refunds of taxes收到的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金 Cash received relating to other operating activities現(xiàn)金流入小計(jì) Sub-total of cash inflows購(gòu)買(mǎi)商品、接受勞務(wù)支付的現(xiàn)金 Cash paid for goods or receivin

23、g services支付給職工以及為職工支付的現(xiàn)金 Cash paid to and on behalf of employees支付的各項(xiàng)稅費(fèi) Tax payments支付的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金 Cash paid relating to other operating activities現(xiàn)金流出小計(jì) Sub-total of cash outflows經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ Net Cash Flow from Operating Activities二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量： Cash Flow from Investing Activities:收回投資所收到的現(xiàn)金 Cas

24、h received from disposal of investments處置子公司和其他經(jīng)營(yíng)單位收到的現(xiàn)金 Cash received from disposal of subsidiary or other operating business units取得投資收益所收到的現(xiàn)金 Cash received from investments income處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)而收到的現(xiàn)金凈額 Net cash received from disposal of fixed assets, intangible assets and other long-term asse

25、ts購(gòu)買(mǎi)子公司所收到的現(xiàn)金 Cash received by acquisition of subsidiary收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金 Cash received relating to other investing activities現(xiàn)金流入小計(jì) Sub-total of cash inflows購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所支付的現(xiàn)金 Cash paid to acquire fixed assets, intangible assets and other long-term assets投資所支付的現(xiàn)金 Cash paid to acquire investment

26、s支付的其他與投資活動(dòng)有關(guān)的現(xiàn)金 Cash payments relating to other investing activities現(xiàn)金流出小計(jì) Sub-total of cash outflows投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ Net Cash Flow from Investing Activities三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量： Cash Flow from Financing Activities:吸收投資所收到的現(xiàn)金 Cash received by investors借款所收到的現(xiàn)金 Cash received from borrowings其中：從金融機(jī)構(gòu)借款所收到的現(xiàn)金 In

27、clude: Cash received from financial institution borrowings收到的其他與籌資活動(dòng)有關(guān)的現(xiàn)金 Cash received relating to other financing activities現(xiàn)金流入小計(jì) Sub-total of cash inflows償還債務(wù)所支付的現(xiàn)金 Repayments of borrowings其中：償還金融機(jī)構(gòu)債務(wù)所支付的現(xiàn)金 Include: Repayments of financial institution borrowings分配股利、利潤(rùn)和償付利息所支付的現(xiàn)金 Dividends paid,

28、 profit distributed or interest paid支付的其他與籌資活動(dòng)有關(guān)的現(xiàn)金 Cash payments relating to other financing activities現(xiàn)金流出小計(jì) Sub-total of cash outflows籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ Net Cash Flow from Financing Activities四、匯率變動(dòng)對(duì)現(xiàn)金的影響額 Effect of Foreign Currency Translation五、現(xiàn)金及現(xiàn)金等價(jià)物凈增加額 Net Increase (Decrease) in Cash and Cash Eq

29、uivalents現(xiàn)金流量附表： Supplementary Information:1.將凈利潤(rùn)調(diào)節(jié)為經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:凈利潤(rùn) Net Profit加：少數(shù)股東損益 Add: Minority interest加：計(jì)提的資產(chǎn)減值準(zhǔn)備 Impairment losses on assets固定資產(chǎn)折舊 Depreciation of fixed assets無(wú)形資產(chǎn)攤銷(xiāo) Amortisation of intangible assets長(zhǎng)期待攤費(fèi)用攤銷(xiāo) A

30、mortisation of long-term deferred expenses待攤費(fèi)用減少（減：增加） Decrease (increase) in deferred expenses預(yù)提費(fèi)用增加（減：減少） Increase (decrease) in accrued expenses處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)的損失（減、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定資產(chǎn)報(bào)廢損失 Losses on write-off of fixed asset