中英文财务报表词语对照表

《中英文财务报表词语对照表》由会员分享，可在线阅读，更多相关《中英文财务报表词语对照表（7页珍藏版）》请在装配图网上搜索。

1、中英文财务报表词语对照表一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时刻点 Period Ended所属月份 Reporting Period报出日期SubmitDate记账本位币币种 Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产 Assets流淌资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期托付贷款Entrusted loan receivable due within one year

2、减：一年内到期托付贷款减值预备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价预备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账预备Less: Bad debt provision for Account

3、receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账预备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货 Inventory减：存货跌价预备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer f

4、or contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year一年内到期的应收融资租赁款Finance lease receivables due within one year其他流淌资产Other current assets流淌资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment托付贷款Entrusted loan receivable长期债权投资Long-

5、term debt investment长期投资合计Total for long-term investment减：长期股权投资减值预备Less: Impairment for long-term equity investment减： 长期债权投资减值预备Less: Impairment for long-term debtinvestment减：托付贷款减值预备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差 Include: Goodwill (Negativ

6、e goodwill)固定资产 Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值预备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资 Material holds for construction of fixed assets在建工程 Construction in progress减：在建工程减值预备Less: Impairment for construction in progress在建工程净额Net

7、 bal of construction in progress固定资产清理Fixedassets to bedisposed of固定资产合计Totalfixed assets无形资产及其他资产 Other assets & Intangible assets无形资产Intangibleassets减：无形资产减值预备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁未担保余值 Finance lease Unguarantee

8、d residual values融资租赁应U融资租赁款Finance lease - Receivables其他长期资产 Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项 Deferred Tax递延税款借项 Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益 Liability & Equity流淌负债Current liability短期借款Short-term loans应对票据Notes payable应对账款Accounts pay

9、able已结算尚未完工款预收账款Advance from customers应对工资Payroll payable应对福利费 Welfare payable应对股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应对款Other payable预提费用Accrued Expense估量负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流淌负债Other current liability流淌负债合计Total cu

10、rrent liability长期负债Long-term liability长期借款Long-term loans应对债券Bonds payable长期应对款Long-term payable专项应对款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益） Owners E

11、quity实收资本（或股本） Paid in capital减 ;已归还投资Less: Capital redemption实收资本（或股本）净额 Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资缺失Unrealised investment losses未分配利润 Retained profits after appropriation其中：本年利润 Include: Profits for the year外币报表折算差额Tra

12、nslation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表Income statement andprofit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润（亏损以“”填列） Gross Profit （ - means loss）加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating

13、 expense减：营业费用 Selling & Distribution expense治理费用G&A expense财务费用Finance expense三、营业利润（亏损以“”填列） Profit from operation （ - means loss）加：投资收益（亏损以“”填列） Add: Investment income补贴收入 Subsidy Income营业外收入Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额（亏损总额以“”填列 ） Profit before Tax减：所得税Less: Inco

14、me tax少数股东损益Minority interest加：未确认投资缺失Add: Unrealised investment losses五、净利润(净亏损以“”填列) Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriati

15、on of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业进展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润 Profit available for owners distribution减：应对优先股股利 Less: Appropriation of preference shares

16、 di vidend提取任意盈余公积Appropriation of discretionary surplus reserve应对一般股股利 Appropriation of ordinary shares dividend转作资本(或股本)的一般股股利Transfer from ordinary shares dividend to paid in capital八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1. 出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2. 自然灾难发生缺失Losses from natural disaster3. 会计政策变更增加(或减少)利润总额Increase (decrease) in profit due to changes in accounting policies4. 会计估量变更增加(或减少)利润总额Increase (decrease) in profit due to changes in accounting estimates5. 债务重组缺失 Losses from debt restructuring