中英文对照财务报表常用单词

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1、。中英文对照财务报表（有何谬误，欢迎指正）资产负债表BALANCE SHEET2002年 11月 30日as at 30/11/2002资产 Assets负 债 和 所 有 者 权 益 Liabilities&Equity流动资产 Current Assets ：流动负债 Current Liabilities：货币资金 Cash短期投资 Short term investments应付帐款 Trade payables应收票据 Notes receivable预收帐款 Advanced receipts应收股利 Dividend receivable应付工资 Accruals for sal

2、aries应收利息 Interest receivable应付福利费 Accruals for benefits应收帐款 Trade receivable应付股利 Accruals for dividends其他应收款 Other receivable应交税金 Accruals for taxes存货 Inventories其他应交款 Other liabilities待摊费用 Prepaid expenses其他应付款 Other payables流动资产合计 Total current assets预提费用 Provision for expenses流动负债合计Totalcurrentl

3、iabilities固定资产 Fixed Assets ：固定资产原价 Tangible assets长期负债 Long term liabilities：减 Less ：累计折旧 Depreciation长期应付款 Long term liabilities固定资产净值 Net tangible assets长期负债合计Totallongtermliabilities固定资产合计 Total tangibleassets递延税款贷项 Deferred income taxes无 形 资 产 及 其 他 资 产 Intangible负债合计 Total liabilitiesAssets ：无

4、形资产 Intangible assets长 期待 摊 费 用 Long termadvance所有者权益 Shareholders equitypayments其 他 长 期 资 产 Other long term实收资本 Subscribed Capitalassets。1。无 形 资 产 及 其 他 资 产 合 计 Total资本公积 Capital reservesintangible assets盈余公积 Other reserves递延税款借项 Deferred income taxes未分配利润 Retained earnings所有者权益合计 Total shareholder

5、sequity资产总计 Total Assets负 债 和 所 有 者 权 益 合 计 TotalLiabilities & Equity利润表 Profit & Loss Account2002 年 11 月 for the month ended 30/11项目 Item主营业务收入Sales减 Less ：主营业务成本 Cost of Sales主营业务税金及附加 business taxes主营业务利润Gross Profit加 Add ： 其他业务利润 Other operating income减 Less ：营业费用 Operating expenses管理费用 Administ

6、ration expenses财务费用 Finance expenses营业利润 Operating Profit加 Add：投资收益 Income from investments 补贴收入 Other income营业外收入 Extraordinary income减 Less：营业外支出 Extraordinary expenses利润总额 Profit before taxes减 Less：所得税 Taxes on income净利润 Profit after taxes。2。资产负债表 Balance Sheet项 目ITEM货币资金Cash短期投资Short term invest

7、ments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid期货保证金 Future guarantee应收补贴款 Allowance receivable应收出口退税 Export drawback receivable存货 Inventories其中：原材料 Including:Raw materials产成品 ( 库存商品 ) Finished goods待摊费用Prepai

8、d and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear其他流动资产Other current assets流动资产合计Total current assets长期投资： Long-term investment：其中 : 长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment* 合

9、并价差 Incorporating price difference 长期投资合计 Total long-term investment 固定资产原价 Fixed assets-cost减：累计折旧 Less:Accumulated Dpreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Less:Impairment of fixed assets 固定资产净额 Net value of fixed assets 固定资产清理 Disposal of fixed assets工程物资Project material在建工程Construction

10、 in Progress待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets无形资产Intangible assets其中 : 土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中 : 固定资产修理Including:Fixed assets repair固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets。3。其中 : 特准储备物资 Amon

11、g it:Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets递延税款借项 Deferred assets debits资 产 总 计 Total Assets资产负债表 ( 续表 ) Balance Sheet项 目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费 Welfare payable

12、应付利润 ( 股利 )Profits payab1e应交税金Taxes payable其他应交款 Other payable to government其他应付款 Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债 Long term liabilities due within one year 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities长期借款Long-term loans payable应付债券Bonds

13、 payable长期应付款 long-term accounts payable专项应付款 Special accounts payable其他长期负债Other long-term liabilities其中 : 特准储备资金 Including:Special reserve fund 长期负债合计 Total long term liabilities 递延税款贷项 Deferred taxation credit负 债 合 计 Total liabilities* 少数股东权益 Minority interests 实收资本 ( 股本 ) Subscribed Capital 国家资本

14、 National capital集体资本Collective capital法人资本Legal persons capital其中 : 国有法人资本 Including:State-owned legal persons capital 集体法人资本 Collective legal persons capital个人资本Personal capital外商资本Foreign businessmens capital资本公积Capital surplus盈余公积surplus reserve。4。其中 : 法定盈余公积 Including:statutory surplus reserve

15、公益金 public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“ - ”号填列） Unaffirmed investment loss 未分配利润 Retained earnings外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计 Total shareholders equity负债及所有者权益总计Total Liabilities & Equity利润表 INCOME STATEMENT项 目 ITEMS产品销售收入Sale

16、s of products其中：出口产品销售收入Including： Export sales减：销售折扣与折让Less ：Sales discount and allowances产品销售净额 Net sales of products减：产品销售税金Less： Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including ：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less ： Selling expenses管理费用 General and administrative expenses财

17、务费用Financial expenses其中：利息支出 ( 减利息收入 ) Including ：Interestexpenses (minusinterestihcome)汇兑损失 ( 减汇兑收益 )Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add： Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less： Non-o

18、perating expenses加：以前年度损益调整Add：adjustment of lossand gain for previous years利润总额Total profit减：所得税Less ： Income tax净利润Net profit本文来自:人大经济论坛 会计与财务管理 版，详细出处参考：http:/www.pinggu.org/bbs/viewthread.php?tid=335564&page=1 会计要素的计量属性 basis of measurement 历史成本 historical cost重置成本 replacement cost。5。可实现净值 net-r

19、ealizable value现值 present value公允价值 fair value财务报告 financial statement资产负债表 Balance Sheet利润表 Income Statement现金流量表 Cash Flow Statement所有者权益变动表 Statement of Changes in Equity 附注 notesDisclosure notesChap. 2货币资金 monetary assets现金 cash银行账户 bank account现金等价物 cash equivalentChap. 3金融资产 financial instrume

20、nts以公允价值计量且变动计入当期损益的金融资产Measure at fair value through profit or loss交易性金融资产held for trading指定为以公允价值计量且变动计入当期损益的金融资产Identified as at fair value through profit or loss持有到期投资 Held-tomaturity investment贷款和应收账款Loans and receivables可供出售金融资产 available-for-sale financial assets 减值 impairment减值损失 impairment

21、lossChap. 4存货 inventory存货的种类： Classification of inventory原材料 raw materials inventory在产品 work-in-progress inventory半成品 component parts产成品 finished goods inventory商品 merchandise inventory周转材料 supplies inventory发出存货的计量cost flow assumption先进先出法 first-in-first-out (FIFO)后进先出法 last-in-first-out (LIFO)移动加权

22、平均法moving-average unit cost全月一次加权平均法weighted-average system个别计价法（具体辨认法）specific identification期末存货的计量ending balance of inventory成本与可变现净值孰低lower-ofcost-or-market value。6。Net-realizable value存货跌价准备 Allowance to reduce inventory to LCM资产减值损失存货减值损失loss of impairment on assets - loss ofimpairment on inve

23、ntoryChap. 5长期股权投资 long-term investmentshareInvestment in subsidiary *成本法 cost method权益法 equity method投资收益 investment income可转换 convertibleChap. 6固定资产 capital assets在建工程 wok-in-progress construction折旧 amortization平均年限法 straight-line-method工作量法 unit-of- production双倍余额递减法declining-balance method年数总和法

24、sum-of-the-years-digits method后续支出 subsequent expenditure资本化 capitalized cost费用化 expensed cost处置 retirement and disposal持有待售的固定资产capital assets held for sale固定资产清理 disposal of capital assets固定资产减值准备 allowance of impairments on capital assets Chap. 7无形资产 intangible assets专利权 patents非专利技术 industrial d

25、esign registration商标权 trademarks and trade name著作权 copyright特许权 franchise rights土地使用权 rights of using landChap. 8投资性房地产 investment property / profitable estate Chap. 9非货币性资产交换 non-monetary assets exchange 商业实质 commercial substanceChap. 10资产减值 assets impairment估计 evaluation资产组 assets group cash gener

26、ate unit商誉 goodwill。7。Chap. 11负债 liabilities流动负债 current liabilities非流动负债 non-current liabilities初始计量 initial measurement辞退福利 fire fringe进口 import出口 export可转换公司债券convertible bondChap. 12所有者权益 equity实收资本 issued capital资本公积 capital reserve股本溢价 share premium留存收益 retained earnings未分配利润 distributed profi

27、tChap. 13完工百分比法 percentage of completion method建造合同 construction contract直接法 direct method间接法 indirect method分部报告 segment report关联方 related party租赁 lease担保 guaranteeChap. 15或有事项 contingencies或有资产 contingent assets或有负债 contingent liabilities亏损合同 onerous contractChap.16重组 reorganization /resutructionC

28、hap. 18借款费用 borrowing costs borrowing expenditure溢价 premium折价 discount资本化 capitalize costsChap. 20所得税 income tax计税基础 tax base永久性差别 permanent difference暂时性差别 temporary difference应纳税暂时性差异 taxable temporary differences 可抵扣暂时性差异 deductible temporary difference。8。递延所得税资产deferred tax assets递延所得税负债deferred

29、 tax liabilitiesChap. 21外币折算 translation of foreign currency外币交易 foreign currency transactions外币财务报表折算translation of foreign currency financial statement即期汇率 current exchange rate远期汇率 future exchange rate通货膨胀 inflationChap. 22出租人 lessor承租人 lessee经营租赁 operating lease融资租赁 finance lease / capital lease

30、售后租回 sale and leasebackChap. 23会计政策、会计估计变更和差错更正Changes in accounting policies, changes inaccounting estimates andcorrections of errors会计估计Accounting estimatesChap. 24资产负债表日后事项Events after the balance sheet date调整事项 Adjusting event非调整事项 Unadjusting event利润分配 profit allocation以前年度损益调整retained earnings

31、-prior year adjustmentUndistributed profitprior year adjustmentChap. 25企业合并 corporate combination长期股权投资 long-term investment-shareInvestment in subsidiary *Chap. 26合并财务报表 consolidated financial statementConsolidated Balance SheetConsolidated Income StatementConsolidated Cash Flow StatementConsolidated Statement of Changes in Equity。9。欢迎您的下载，资料仅供参考！致力为企业和个人提供合同协议，策划案计划书， 学习资料等等打造全网一站式需求。10