福州譯國譯民會計類英語單詞(3)課件

會計類英語單詞（3）一、企業(yè)財務(wù)會計報表封面

FINANCIALREPORTCOVER報表所屬期間之期末時間點

PeriodEnded所屬月份

ReportingPeriod報出日期

SubmitDate記賬本位幣幣種

LocalReportingCurrency審核人

Verifier填表人

Preparer福州譯國譯民翻譯公司二、資產(chǎn)負(fù)債表

BalanceSheet資產(chǎn)

Assets流動資產(chǎn)

CurrentAssets貨幣資金

BankandCash短期投資

CurrentInvestment一年內(nèi)到期委托貸款

Entrustedloanreceivableduewithinoneyear減：一年內(nèi)到期委托貸款減值準(zhǔn)備

Less:ImpairmentforEntrustedloanreceivableduewithinoneyear減：短期投資跌價準(zhǔn)備

Less:Impairmentforcurrentinvestment短期投資凈額

Netbalofcurrentinvestment福州譯國譯民翻譯公司預(yù)付賬款

Prepayment應(yīng)收補貼款

Subsidyreceivable存貨

Inventory減：存貨跌價準(zhǔn)備

Less:ProvisionforInventory存貨凈額

NetbalofInventory已完工尚未結(jié)算款

Amountduefromcustomerforcontractwork待攤費用

DeferredExpense一年內(nèi)到期的長期債權(quán)投資

Long-termdebtinvestmentduewithinoneyear一年內(nèi)到期的應(yīng)收融資租賃款

Financeleasereceivablesduewithinoneyear其他流動資產(chǎn)

Othercurrentassets福州譯國譯民翻譯公司流動資產(chǎn)合計

Totalcurrentassets長期投資

Long-terminvestment長期股權(quán)投資

Long-termequityinvestment委托貸款

Entrustedloanreceivable長期債權(quán)投資

Long-termdebtinvestment長期投資合計

Totalforlong-terminvestment減：長期股權(quán)投資減值準(zhǔn)備

Less:Impairmentforlong-termequityinvestment減：長期債權(quán)投資減值準(zhǔn)備

Less:Impairmentforlong-termdebtinvestment減：委托貸款減值準(zhǔn)備

Less:Provisionforentrustedloanreceivable福州譯國譯民翻譯公司長期投資凈額

Netbaloflong-terminvestment其中：合并價差

Include:Goodwill(Negativegoodwill)固定資產(chǎn)

Fixedassets固定資產(chǎn)原值

Cost減：累計折舊

Less:AccumulatedDepreciation固定資產(chǎn)凈值

Netbal減：固定資產(chǎn)減值準(zhǔn)備

Less:Impairmentforfixedassets固定資產(chǎn)凈額

NBVoffixedassets工程物資

Materialholdsforconstructionoffixedassets在建工程

Constructioninprogress福州譯國譯民翻譯公司其他長期資產(chǎn)

Othernon-currentassets無形及其他長期資產(chǎn)合計

Totalotherassets&intangibleassets遞延稅項

DeferredTax遞延稅款借項

DeferredTaxassets資產(chǎn)總計

Totalassets負(fù)債及所有者(或股東)權(quán)益

Liability&Equity流動負(fù)債

Currentliability短期借款

Short-termloans應(yīng)付票據(jù)

Notespayable應(yīng)付賬款

Accountspayable福州譯國譯民翻譯公司預(yù)收賬款

Advancefromcustomers應(yīng)付工資

Payrollpayable應(yīng)付福利費

Welfarepayable應(yīng)付股利

Dividendpayable應(yīng)交稅金

Taxespayable其他應(yīng)交款

Otherfeespayable其他應(yīng)付款

Otherpayable預(yù)提費用

AccruedExpense預(yù)計負(fù)債

Provision遞延收益

DeferredRevenue福州譯國譯民翻譯公司一年內(nèi)到期的長期負(fù)債

Long-termliabilityduewithinoneyear其他流動負(fù)債

Othercurrentliability流動負(fù)債合計

Totalcurrentliability長期負(fù)債

Long-termliability長期借款

Long-termloans應(yīng)付債券

Bondspayable長期應(yīng)付款

Long-termpayable專項應(yīng)付款

Grants&Subsidiesreceived福州譯國譯民翻譯公司資本公積

CapitalReserves盈余公積

SurplusReserves其中：法定公益金

Include:Statutoryreserves未確認(rèn)投資損失

Unrealisedinvestmentlosses未分配利潤

Retainedprofitsafterappropriation其中：本年利潤

Include:Profitsfortheyear外幣報表折算差額

Translationreserve所有者(或股東)權(quán)益合計

TotalEquity負(fù)債及所有者(或股東)權(quán)益合計

TotalLiability&Equity福州譯國譯民翻譯公司三、利潤及利潤分配表

Incomestatementandprofitappropriation一、主營業(yè)務(wù)收入Revenue減：主營業(yè)務(wù)成本

Less:CostofSales主營業(yè)務(wù)稅金及附加

SalesTax二、主營業(yè)務(wù)利潤(虧損以“—”填列)GrossProfit(-meansloss)加：其他業(yè)務(wù)收入

Add:Otheroperatingincome減：其他業(yè)務(wù)支出

Less:Otheroperatingexpense減：營業(yè)費用

Selling&Distributionexpense管理費用

G&Aexpense財務(wù)費用

Financeexpense福州譯國譯民翻譯公司三、營業(yè)利潤(虧損以“—”填列)Profitfromoperation(-meansloss)加：投資收益(虧損以“—”填列)Add:Investmentincome補貼收入

SubsidyIncome營業(yè)外收入

Non-operatingincome減：營業(yè)外支出

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