財(cái)務(wù)報(bào)表常用單詞

中英文對照財(cái)務(wù)報(bào)表（有何謬誤，歡迎指正）

濱產(chǎn)負(fù)債

表BALANCE

SHEET

2002年11月30曰asat30/11/2002

負(fù)債和所有者權(quán)益

資產(chǎn)Assets

Liabilities&Equity

流動(dòng)資產(chǎn)Current流動(dòng)負(fù)債Current

Assets:Liabilities:

貨幣資金Cash

短期投資Short應(yīng)付帳款Trade

terminvestmentspayables

應(yīng)收票據(jù)Notes預(yù)收帳款

receivableAdvancedreceipts

應(yīng)收股利Dividend應(yīng)付工資Accruals

receivableforsalaries

應(yīng)付福利費(fèi)

應(yīng)收利息Interest

Accrualsfor

receivable

benefits

應(yīng)收帳款Trade應(yīng)付股利Accruals

receivablefordividends

其他應(yīng)收款Other應(yīng)交稅金Accruals

receivablefortaxes

存貨Inventories其他應(yīng)交款Other

liabilities

待攤費(fèi)用Prepaid其他應(yīng)付款Other

expensespayables

流動(dòng)斐產(chǎn)合計(jì)Total預(yù)提費(fèi)用Provision

currentassetsforexpenses

流動(dòng)負(fù)債合計(jì)Total

currentliabilities

固定資產(chǎn)Fixed

Assets:

固定斐產(chǎn)原價(jià)長期負(fù)債Long

Tangibleassetstermliabilities:

減Less:累計(jì)折舊長期應(yīng)付款Long

Depreciationtermliabilities

長期負(fù)債合計(jì)Total

固定資產(chǎn)凈值Net

longterm

tangibleassets

liabilities

固定資產(chǎn)合計(jì)Total

tangibleassets

遞延稅款貸項(xiàng)

Deferredincome

taxes

無形資產(chǎn)及其他資產(chǎn)

負(fù)債合計(jì)Total

Intangible

liabilities

Assets:

無形資產(chǎn)

Intangibleassets

長期待攤費(fèi)用Long所有者權(quán)益

termadvanceShareholders'

paymentsequity

其他長期資產(chǎn)

實(shí)收資本

Otherlongterm

SubscribedCapital

assets

無形資產(chǎn)及其他資產(chǎn)

資本公積（:叩ital

合計(jì)Total

reserves

intangibleassets

盈余公積Other

reserves

遞延稅款借項(xiàng)

未分配利潤

Deferredincome

Retainedearnings

taxes

所有者權(quán)益合計(jì)

Total

shareholder's

equity

負(fù)債和所有者權(quán)益合

資產(chǎn)總計(jì)Total

itTotalLiabilities

Assets

&Equity

利潤表Profit&Loss

Account

2002年11月forthemonthended

30/11

項(xiàng)目Item

主營業(yè)務(wù)收入Sales

減Less:主營業(yè)務(wù)成本CostofSales

主營業(yè)務(wù)稅金及附加

businesstaxes

主營業(yè)務(wù)利潤GrossProfit

加Add:其他業(yè)務(wù)利潤Other

operatingincome

減Less:營業(yè)費(fèi)用Operating

expenses

管理費(fèi)用

Administrationexpenses

財(cái)務(wù)費(fèi)用Finance

expenses

營業(yè)利潤OperatingProfit

加Add:投斐收益Incomefrom

investments

補(bǔ)貼收入Otherincome

營業(yè)外收入Extraordinary

income

減Less:營業(yè)外支出Extraordinary

expenses

利潤總額Profitbeforetaxes

減Less:所得稅Taxesonincome

凈利潤Profitaftertaxes

資產(chǎn)負(fù)債表BalanceSheet

項(xiàng)目ITEM

貨幣資金Cash

短期投資Shortterminvestments

應(yīng)收票據(jù)Notesreceivable

應(yīng)收股利Dividendreceivable

應(yīng)收利息Interestreceivable

應(yīng)收帳款A(yù)ccountsreceivable

其他應(yīng)收款Otherreceivables

預(yù)付帳款A(yù)ccountsprepaid

期貨保證金Futureguarantee

應(yīng)收補(bǔ)貼款A(yù)llowancereceivable

應(yīng)收出口退稅Exportdrawback

receivable

存貨Inventories

其中：原材料Including:Rawmaterials

產(chǎn)成品（庫存商品）Finishedgoods

待攤費(fèi)用Prepaidanddeferred

expenses

待處理流動(dòng)資產(chǎn)凈損失UnsettledG/L

oncurrentassets

一年內(nèi)到期的長期債權(quán)投資Long-term

debentureinvestmentfallingdueina

yaear

其他流動(dòng)資產(chǎn)Othercurrentassets

流動(dòng)資產(chǎn)合計(jì)Totalcurrentassets

長期投資：Long-terminvestment:

其中:長期股權(quán)投資Includinglongterm

equityinvestment

長期債權(quán)投資Longtermsecurities

investment

*合并價(jià)差I(lǐng)ncorporatingprice

difference

長期投資合計(jì)Totallong-term

investment

固定資產(chǎn)原價(jià)Fixedassets-cost

減：累計(jì)折舊Less:Accumulated

Dpreciation

固定資產(chǎn)凈值Fixedassets-netvalue

減:固定資產(chǎn)減值準(zhǔn)備Less:Impairment

offixedassets

固定資產(chǎn)凈額Netvalueoffixed

assets

固定資產(chǎn)清理Disposaloffixedassets

工程物資Projectmaterial

在建工程ConstructioninProgress

待處理固定資產(chǎn)凈損失UnsettledG/L

onfixedassets

固定資產(chǎn)合計(jì)Totaltangibleassets

無形資產(chǎn)Intangibleassets

其中:土地使用權(quán)Includinganduse

rights

遞延資巴長期待攤費(fèi)用）Deferredassets

其中:固定資產(chǎn)修理Induding:Fixed

assetsrepair

固定資產(chǎn)改良支出Improvement

expenditureoffixedassets

其他長期資產(chǎn)Otherlongtermassets

其中:特準(zhǔn)儲(chǔ)備物資Among

it:Speciallyapprovedreserving

materials

無形及其他資產(chǎn)合計(jì)Totalintangible

assetsandotherassets

遞延稅款借項(xiàng)Deferredassetsdebits

資產(chǎn)總計(jì)TotalAssets

資產(chǎn)負(fù)債表（續(xù)表）BalanceSheet

項(xiàng)目ITEM

短期借款Short-termloans

應(yīng)付票款Notespayable

應(yīng)付帳款A(yù)ccountspayable

預(yù)收帳款A(yù)dvancesfromcustomers

應(yīng)付工資Accruedpayroll

應(yīng)付福利費(fèi)Welfarepayable

應(yīng)付利潤（股利）Profitspayable

應(yīng)交稅金Taxespayable

其他應(yīng)交款Otherpayableto

government

其他應(yīng)付款Othercreditors

預(yù)提費(fèi)用Provisionforexpenses

預(yù)計(jì)負(fù)債Accruedliabilities

一年內(nèi)到期的長期負(fù)債Longterm

liabilitiesduewithinoneyear

其他流動(dòng)負(fù)債Othercurrentliabilities

流動(dòng)負(fù)債合計(jì)Totalcurrentliabilities

長期借款Long-termloanspayable

應(yīng)付債券Bondspayable

長期應(yīng)付款long-termaccounts

payable

專項(xiàng)應(yīng)付款Specialaccountspayable

其他長期負(fù)債Otherlong-term

liabilities

其中:特準(zhǔn)儲(chǔ)備斐金Including:Special

reservefund

長期負(fù)債合計(jì)Totallongterm

liabilities

遞延稅款貸項(xiàng)Deferredtaxation

credit

負(fù)債合計(jì)Totalliabilities

*少數(shù)股東權(quán)益Minorityinterests

實(shí)收資本（股本）SubscribedCapital

國家資本Nationalcapital

集體資本Collectivecapital

法人資本Legalperson"scapital

其中:國有法人資本

Including:State-ownedlegalperson"s

capital

集體法人資本Collectivelegal

person"scapital

個(gè)人資本Personalcapital

外商資本Foreignbusinessmen"s

capital

資本公積Capitalsurplus

盈余公積surplusreserve

其中:法定盈余公積

Including:statutorysurplusreserve

公益金publicwelfarefund

補(bǔ)充流動(dòng)資本Supplermentary

currentcapital

*未確認(rèn)的投資損失（以號填列）

Unaffirmedinvestmentloss

未分配利潤Retainedearnings

外幣報(bào)表折算差額Converted

differenceinForeignCurrency

Statements

所有者權(quán)益合計(jì)Totalshareholder"s

equity

負(fù)債及所有者權(quán)益總計(jì)TotalLiabilities

&Equity

利潤表INCOMESTATEMENT

項(xiàng)目ITEMS

產(chǎn)品銷售收入Salesofproducts

其中：出口產(chǎn)品銷

售收入Including:Exportsales

減：銷售折扣與折讓Less:Sales

discountandallowances

產(chǎn)品銷售凈額Netsalesofproducts

減：產(chǎn)品銷售稅金Less:Salestax

產(chǎn)品銷售成本Costofsales

其中：出口產(chǎn)品銷售成本Including:

Costofexportsales

產(chǎn)品銷售毛利Grossprofitonsales

減：銷售費(fèi)用Less:Sellingexpenses

管理費(fèi)用Generalandadministrative

expenses

財(cái)務(wù)費(fèi)用Financialexpenses

其中：利息支出(減利息收入)Including:

Interestexpenses(minusinterest

ihcome)

匯兌損失(減匯兌收益)Exchange

losses(minusexchangegains)

產(chǎn)品銷售利潤Profitonsales

加：其他業(yè)務(wù)利潤Add:profitfrom

otheroperations

營業(yè)利潤Operatingprofit

力口：投資收益Add:Incomeon

investment

力口：營業(yè)外收入Add:Non-operating

income

減：營業(yè)外支出Less:Non-operating

expenses

加以前年度損益調(diào)整Addadjustment

oflossandgainforpreviousyears

利潤總額Totalprofit

減：所得稅Less:Incometax

凈利潤Netprofit

會(huì)計(jì)要素的計(jì)量屬性basisof

measurement

歷史成本historicalcost

重置成本replacementcost

可實(shí)現(xiàn)凈值net-realizablevalue

現(xiàn)值presentvalue

公允價(jià)值fairvalue

財(cái)務(wù)報(bào)告financialstatement

資產(chǎn)負(fù)債表BalanceSheet

利潤表IncomeStatement

現(xiàn)金流量表CashFlowStatement

所有者權(quán)益變動(dòng)表Statementof

ChangesinEquity

附注notes

Disclosurenotes

Ch叩.2

貨幣資金monetaryassets

現(xiàn)金cash

銀行賬戶bankaccount

現(xiàn)金等價(jià)物cashequivalent

Ch叩.3

金融資產(chǎn)financialinstruments

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)

Measureatfairvaluethroughprofit

orloss

交易性金融斐產(chǎn)heldfortrading

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)

Identifiedasatfairvaluethrough

profitorloss

持有到期投資Held-to-maturity

investment

貸款和應(yīng)收賬款Loansandreceivables

可供出售金融斐產(chǎn)available-for-sale

financialassets

減值impairment

減值損失impairmentloss

Ch叩.4

存貨inventory

存貨的種類：Classificationofinventory

原材料rawmaterialsinventory

在產(chǎn)品work-in-progressinventory

半成品componentparts

產(chǎn)成品finishedgoodsinventory

商品merchandiseinventory

周轉(zhuǎn)材料suppliesinventory

發(fā)出存貨的計(jì)量costflowassumption

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-averageunit

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endingbalanceof

inventory

成本與可變現(xiàn)凈值孰低lower-of-

cost-or-marketvalue

Net-realizablevalue

存貨跌價(jià)準(zhǔn)備Allowancetoreduce

inventorytoLCM

資產(chǎn)減值損失一存貨減值損失lossof

impairmentonassets—lossof

impairmentoninventory

Ch叩.5

長期股權(quán)投資long-terminvestment-

share

Investmentinsubsidiary***

成本法costmethod

權(quán)益法equitymethod

投資收益investmentincome

可轉(zhuǎn)換convertible

Ch叩.6

固定資產(chǎn)capitalassets

在建工程wok-in-progress

construction

折I日amortization

平均年限法straight-line-method

工作量法unit-of-production

雙倍余額遞減法declining-balance

method

年數(shù)總和法sum-of-the-years-digits

method

后續(xù)支出subsequentexpenditure

資本化capitalizedcost

費(fèi)用化expensedcost

處置retirementanddisposal

持有待售的固定資產(chǎn)capitalassetsheld

forsale

固定資產(chǎn)清理disposalofcapitalassets

固定資產(chǎn)減值準(zhǔn)備allowanceof

impairmentsoncapitalassets

Ch叩?7

無形資產(chǎn)intangibleassets

專利權(quán)patents

非專利技術(shù)industrialdesign

registration

商標(biāo)權(quán)trademarksandtradename

著作權(quán)copyright

特許權(quán)franchiserights

土地使用權(quán)rightsofusingland

Ch叩.8

投資性房地產(chǎn)investmentproperty/

profitableestate

Ch叩.9

非貨幣性資產(chǎn)交換non-monetary

assetsexchange

商業(yè)實(shí)質(zhì)commercialsubstance

Ch叩.10

資產(chǎn)減值assetsimpairment

估計(jì)evaluation

資產(chǎn)組assetsgroupcashgenerate

unit

商譽(yù)goodwill

Ch叩.11

負(fù)債liabilities

流動(dòng)負(fù)債currentliabilities

非流動(dòng)負(fù)債non-currentliabilities

初始計(jì)量initialmeasurement

辭退福利firefringe

進(jìn)口import

出口export

可轉(zhuǎn)換公司債券convertiblebond

Ch叩.12

所有者權(quán)益equity

實(shí)收資本issuedcapital

資本公積capitalreserve

股本溢價(jià)sharepremium

留存收益retainedearnings

未分配利潤distributedprofit

Chap.13

完工百分比法percentageof

completionmethod

建造合同constructioncontract

直接法directmethod

間接法indirectmethod

分部報(bào)告segmentreport

關(guān)聯(lián)方relatedparty

租賃lease

擔(dān)保guarantee

Chap.15

或有事項(xiàng)contingencies

或有資產(chǎn)contingentassets

或有負(fù)債contingentliabilities

虧損合同onerouscontract

Chap.16

重組reorganization/resutruction

Ch叩.18

借款費(fèi)用borrowingcostsborrowing

expenditure

溢價(jià)premium

折價(jià)discount

資本化capitalizecosts

Ch叩.20

所得稅incometax

計(jì)稅基礎(chǔ)taxbase

永久性差別permanentdifference

暫時(shí)性差別temporarydifference

應(yīng)納稅暫時(shí)性差異taxabletemporar