財(cái)務(wù)報(bào)表相關(guān)英語(yǔ)詞匯

1、| You have to believe, there is a way. The ancients said: the kingdom of heaven is trying to enter. Only when the reluctant step by step to go to it s time, must be managed to get one step down, only have struggled to achieve it. - Guo Ge TechDirectors report 董事會(huì)報(bào)告書 For the year ended 31 December 20

2、05 截至2005年12月31日止Financial statement 財(cái)務(wù)報(bào)表Principal activity 要緊業(yè)務(wù)Investment holding 投資控股方Related party關(guān)聯(lián)方Results and appropriation業(yè)務(wù)及分派Income statement收入報(bào)表Recommend the payment of a dividend建議派發(fā)股息Fixed assets 固定資產(chǎn)Share capital 股本Directors interest 董事享有權(quán)益Management contracts 治理合約Auditor 審計(jì)師Chairman 董事

3、長(zhǎng)Auditors report審計(jì)師報(bào)告書Certified public accountant注冊(cè)會(huì)計(jì)師Turnover營(yíng)業(yè)額General and administrative expenses日常與行政開支Profit before income tax稅前盈利Income tax expense所得稅費(fèi)用Attributable to 應(yīng)得部分Balance sheet資產(chǎn)負(fù)債表Non-current asset非流淌資產(chǎn)Associate聯(lián)營(yíng)企業(yè)Deferred income tax遞延所得稅Current asset流淌資產(chǎn)Due from related companies關(guān)聯(lián)

4、公司應(yīng)付款Due to related companies應(yīng)付關(guān)聯(lián)公司款Prepaid design fee 預(yù)付設(shè)計(jì)費(fèi)Equity and liability權(quán)益與負(fù)債Accumulated deficits累計(jì)虧絀Current liabilities流淌負(fù)債Accruals預(yù)提Total equity and liabilities 權(quán)益與負(fù)債總額Net current liabilities凈流淌負(fù)債Total assets less current liabilities減流淌負(fù)債后的總資產(chǎn)Cash flow from operating activities經(jīng)營(yíng)現(xiàn)金流Cash fl

5、ows from investing activities 投資現(xiàn)金流Cash flows from financing activities 融資現(xiàn)金流Receivables應(yīng)付款項(xiàng)Payables應(yīng)付款項(xiàng)Cash and cash equivalents現(xiàn)金與現(xiàn)金等價(jià)物Bank balance銀行結(jié)余Causeway Bay銅鑼灣The ultimate holding company 最終控股公司In units of HK dollars以港元為記帳本位Accounting policy會(huì)計(jì)政策Hong Kong Financial Reporting Standards香港財(cái)務(wù)報(bào)告準(zhǔn)

6、則Historical cost convention歷史成本法Fair value公平值Consolidated and separate financial statement合并與個(gè)不財(cái)務(wù)報(bào)表Carrying amount帳面值Leasehold improvements租賃改良物On a straight-line basis直線法Property, plant and equipment地產(chǎn)，廠房與設(shè)備Impairment of assets資產(chǎn)損壞Operating lease經(jīng)營(yíng)租賃Intangible assets隱形資產(chǎn)Subsidiaries附屬公司Translation

7、of foreign currency外幣業(yè)務(wù)Employee benefits職員福利Bonus plan獎(jiǎng)金打算Credit risk信貸風(fēng)險(xiǎn)Turnover營(yíng)業(yè)額Expenses by nature依照類型分類的開支Operating lease運(yùn)營(yíng)租金Depreciation of fixed assets固定資產(chǎn)折舊Tax expense稅務(wù)開支Net book value凈賬面價(jià)值Unlisted shares未上市股票Directors emolument董事的薪水Allowances津貼commitments承付unsecured 無(wú)擔(dān)保no fixed repayment t

8、erms無(wú)固定歸還期限effective rate實(shí)際利率principal taxation rate主稅率liability method負(fù)債法EXISTENCIAS：庫(kù)存、存貨、存量EMISION OBLIGACIN Y OTROS VALORES NEGOCIABLES：債券及其它可轉(zhuǎn)讓有價(jià)證券發(fā)行PRIMA DE EMISIN：發(fā)行溢價(jià)、股本溢價(jià)RVAS EN SOC CONS POR INTEGRAC GLOBAL O PROP：全球一體化或財(cái)產(chǎn)持有人特許公司儲(chǔ)備（那個(gè)詞組里縮寫太多，我也猜不太出具體什么意思，RVAS也可能是“預(yù)備金”的意思，SOC CONS我那個(gè)地點(diǎn)暫且理解為“

9、特許公司”）RESULTADO SOCIEDAD DOMINANTE：控股公司損益CUENTA DE RESULTADOS：損益帳目CUENTA DE EXPLOTACIN：出口帳目Trabajos del grupo para el inmovilizado：固定資產(chǎn)小組性工作Subvenciones en capital transferidas a resultados：對(duì)轉(zhuǎn)移到損益的所有人權(quán)益的補(bǔ)貼VARIACIN EXISTENCIAS PRODUCTOS TERMINADOS O EN CURSO：庫(kù)存成品或半成品變動(dòng)APROVISIONAMIENTOS：供給INTERESES M

10、INORITARIOS：少數(shù)人（少數(shù)派）的利益Factoring / Titulizacin：Factoring是英語(yǔ)，應(yīng)該是貸款保收, 應(yīng)收帳款讓售的意思。Titulizacin那個(gè)詞我沒有接觸過，應(yīng)該是命名的意思。Dotacin al fondo de reversin：對(duì)歸還資金的捐贈(zèng)RESULTADO PUESTA EN EQUIVALENCIA：等價(jià)損益RTDO. NETO ENAJENACIN ACTIVOS NO CORRIENTES：非流淌資產(chǎn)出讓凈損益（因?yàn)橛玫氖荝TDORESULTADO而不是BENEFICO，因此是損益而不是收益）這么專業(yè)的東西你應(yīng)該多懸賞才對(duì)嘛。 020

11、09-2-23 23:12:15 61.51.91.* 代購(gòu)代銷收入buy consignment income. 處置前虧損的企業(yè)補(bǔ)貼收入disposal of the loss before income subsidies enterprises. 非貨幣性交易收益non-monetary transaction receipts. 用往常年度含量工資結(jié)余彌補(bǔ)利潤(rùn) in the past year with the balance of wages up its profits. 結(jié)轉(zhuǎn)的含量工資包干結(jié)余the carry-over balance of responsibility fo

12、r the content of wages. 贏余公存補(bǔ)虧buyu surplus of the public. 利潤(rùn)歸還投資the return of investment profits. 單項(xiàng)留用的利潤(rùn)individual retained profits. 以后年度稅前利潤(rùn)彌補(bǔ)的虧損annual pre-tax profits after irreparable loss. 其他非經(jīng)常性損益other non-recurring gains and losses. 合并價(jià)差merger spreads. 固定資產(chǎn)減值預(yù)備fixed assets for impairment.待處理固

13、定資產(chǎn)凈損失to be dealt with a net loss of fixed assets. 長(zhǎng)期待攤費(fèi)用 long-term prepaid expenses. 其他應(yīng)繳款other contributions. 其他應(yīng)付款other payments. 一年內(nèi)到期的長(zhǎng)期負(fù)債due within one year of the long-term liabilities. 遞延稅款貸項(xiàng)deferred tax credits. 外幣報(bào)表折算差額foreign currency translation differences statements. 未處理資產(chǎn)損失untreated a

14、sset losses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)刻點(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 Preparer二、資產(chǎn)負(fù)債表 Balance Sheet資產(chǎn) Assets流淌資產(chǎn) Current Assets貨幣資金 Bank and Cash短期投資 Current Investment一年內(nèi)到期托付貸款 Entrusted loan receivable due within

15、 one year減：一年內(nèi)到期托付貸款減值預(yù)備 Less: Impairment for Entrusted loan receivable due within one year減：短期投資跌價(jià)預(yù)備 Less: Impairment for current investment短期投資凈額 Net bal of current 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)收賬款壞賬預(yù)備 Less: Bad debt provi

16、sion 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)收款壞賬預(yù)備 Less: Bad debt provision for Other receivable其他應(yīng)收款凈額 Net bal of 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)預(yù)備 Less: Provision for Inventory存貨凈額 Net bal of Inventory已完工尚未結(jié)算款

17、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 due within one year其他流淌資產(chǎn) Other current assets流淌資產(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托付貸款 En

18、trusted 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)投資減值預(yù)備 Less: Impairment for long-term equity investment減：長(zhǎng)期債權(quán)投資減值預(yù)備 Less: Impairment for long-term debt investment減：托付貸款減值預(yù)備 Less: Provision for entrusted loan receivable長(zhǎng)期投資凈額 Net bal of long-term inve

19、stment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)減值預(yù)備 Less: Impairment for 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：在建工程減值預(yù)備 Less: Im

20、pairment 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 assets & Intangible assets無(wú)形資產(chǎn) Intangible assets減：無(wú)形資產(chǎn)減值預(yù)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

21、-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) Total 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流淌負(fù)債 Current lia

22、bility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 Dividend 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可能負(fù)債 Provision遞延收益 Deferred Revenue一年內(nèi)到期的長(zhǎng)期負(fù)債 Long-term

23、liability due within one year其他流淌負(fù)債 Other current liability流淌負(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 payable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) Defer

24、red 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 redemption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

25、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“

26、”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 expense治理費(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-

27、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：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 A