中英文對照財務(wù)報表常用單詞.doc

中英文對照財務(wù)報表（有何謬誤，歡迎指正）資產(chǎn)負(fù)債表BALANCE SHEET2002年11月30日 as at 30/11/2002資產(chǎn) Assets負(fù)債和所有者權(quán)益 Liabilities & Equity流動資產(chǎn) Current Assets：流動負(fù)債 Current Liabilities：貨幣資金 Cash短期投資 Short term investments應(yīng)付帳款 Trade payables應(yīng)收票據(jù) Notes receivable預(yù)收帳款 Advanced receipts應(yīng)收股利 Dividend receivable應(yīng)付工資 Accruals for salaries應(yīng)收利息 Interest receivable應(yīng)付福利費 Accruals for benefits應(yīng)收帳款 Trade receivable應(yīng)付股利 Accruals for dividends其他應(yīng)收款 Other receivable應(yīng)交稅金 Accruals for taxes存貨 Inventories其他應(yīng)交款 Other liabilities待攤費用 Prepaid expenses其他應(yīng)付款 Other payables流動資產(chǎn)合計 Total current assets預(yù)提費用 Provision for expenses流動負(fù)債合計 Total current liabilities固定資產(chǎn) Fixed Assets：固定資產(chǎn)原價 Tangible assets長期負(fù)債 Long term liabilities：減 Less：累計折舊 Depreciation長期應(yīng)付款 Long term liabilities固定資產(chǎn)凈值 Net tangible assets長期負(fù)債合計 Total long term liabilities固定資產(chǎn)合計 Total tangible assets遞延稅款貸項 Deferred income taxes無形資產(chǎn)及其他資產(chǎn) Intangible Assets：負(fù)債合計 Total liabilities無形資產(chǎn) Intangible assets長期待攤費用 Long term advance payments所有者權(quán)益 Shareholders equity其他長期資產(chǎn) Other long term assets實收資本 Subscribed Capital無形資產(chǎn)及其他資產(chǎn)合計 Total intangible assets資本公積 Capital reserves盈余公積 Other reserves遞延稅款借項 Deferred income taxes未分配利潤 Retained earnings所有者權(quán)益合計 Total shareholders equity資產(chǎn)總計 Total Assets負(fù)債和所有者權(quán)益合計Total Liabilities & Equity利潤表 Profit & Loss Account 2002年11月 for the month ended 30/11 項目 Item主營業(yè)務(wù)收入 Sales減 Less：主營業(yè)務(wù)成本 Cost of Sales 主營業(yè)務(wù)稅金及附加 business taxes主營業(yè)務(wù)利潤 Gross Profit加 Add： 其他業(yè)務(wù)利潤 Other operating income減 Less：營業(yè)費用 Operating expenses 管理費用 Administration expenses 財務(wù)費用 Finance expenses營業(yè)利潤 Operating Profit加Add：投資收益 Income from investments 補貼收入 Other income 營業(yè)外收入 Extraordinary income減Less：營業(yè)外支出 Extraordinary expenses利潤總額 Profit before taxes減Less：所得稅 Taxes on income凈利潤 Profit after taxes資產(chǎn)負(fù)債表 Balance Sheet 項 目 ITEM 貨幣資金 Cash 短期投資 Short term investments 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Accounts receivable 其他應(yīng)收款 Other receivables 預(yù)付帳款 Accounts prepaid 期貨保證金 Future guarantee 應(yīng)收補貼款 Allowance receivable 應(yīng)收出口退稅 Export drawback receivable 存貨 Inventories 其中：原材料 Including:Raw materials 產(chǎn)成品(庫存商品) Finished goods 待攤費用 Prepaid and deferred expenses 待處理流動資產(chǎn)凈損失 Unsettled G/L on current assets 一年內(nèi)到期的長期債權(quán)投資 Long-term debenture investment falling due in a yaear 其他流動資產(chǎn) Other current assets 流動資產(chǎn)合計 Total current assets 長期投資： Long-term investment： 其中:長期股權(quán)投資 Including long term equity investment 長期債權(quán)投資 Long term securities investment *合并價差 Incorporating price difference 長期投資合計 Total long-term investment 固定資產(chǎn)原價 Fixed assets-cost 減：累計折舊 Less:Accumulated Dpreciation 固定資產(chǎn)凈值 Fixed assets-net value 減：固定資產(chǎn)減值準(zhǔn)備 Less:Impairment of fixed assets 固定資產(chǎn)凈額 Net value of fixed assets 固定資產(chǎn)清理 Disposal of fixed assets 工程物資 Project material 在建工程 Construction in Progress 待處理固定資產(chǎn)凈損失 Unsettled G/L on fixed assets 固定資產(chǎn)合計 Total tangible assets 無形資產(chǎn) Intangible assets 其中:土地使用權(quán) Including and use rights 遞延資產(chǎn)（長期待攤費用）Deferred assets 其中:固定資產(chǎn)修理 Including:Fixed assets repair 固定資產(chǎn)改良支出 Improvement expenditure of fixed assets 其他長期資產(chǎn) Other long term assets 其中:特準(zhǔn)儲備物資 Among it:Specially approved reserving materials 無形及其他資產(chǎn)合計 Total intangible assets and other assets 遞延稅款借項 Deferred assets debits 資 產(chǎn) 總 計 Total Assets 資產(chǎn)負(fù)債表(續(xù)表) Balance Sheet 項 目 ITEM 短期借款 Short-term loans 應(yīng)付票款 Notes payable 應(yīng)付帳款 Accounts payab1e 預(yù)收帳款 Advances from customers 應(yīng)付工資 Accrued payro1l 應(yīng)付福利費 Welfare payable 應(yīng)付利潤(股利) Profits payab1e 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other payable to government 其他應(yīng)付款 Other creditors 預(yù)提費用 Provision for expenses 預(yù)計負(fù)債 Accrued liabilities 一年內(nèi)到期的長期負(fù)債 Long term liabilities due within one year 其他流動負(fù)債 Other current liabilities 流動負(fù)債合計 Total current liabilities 長期借款 Long-term loans payable 應(yīng)付債券 Bonds payable 長期應(yīng)付款 long-term accounts payable 專項應(yīng)付款 Special accounts payable 其他長期負(fù)債 Other long-term liabilities 其中:特準(zhǔn)儲備資金 Including:Special reserve fund 長期負(fù)債合計 Total long term liabilities 遞延稅款貸項 Deferred taxation credit 負(fù) 債 合 計 Total liabilities * 少數(shù)股東權(quán)益 Minority interests 實收資本(股本) Subscribed Capital 國家資本 National capital 集體資本 Collective capital 法人資本 Legal persons capital 其中:國有法人資本 Including:State-owned legal persons capital 集體法人資本 Collective legal persons capital 個人資本 Personal capital 外商資本 Foreign businessmens capital 資本公積 Capital surplus 盈余公積 surplus reserve 其中:法定盈余公積 Including:statutory surplus reserve 公益金 public welfare fund 補充流動資本 Supplermentary current capital * 未確認(rèn)的投資損失（以“-”號填列） Unaffirmed investment loss 未分配利潤 Retained earnings 外幣報表折算差額 Converted difference in Foreign Currency Statements 所有者權(quán)益合計 Total shareholders equity 負(fù)債及所有者權(quán)益總計 Total Liabilities & Equity 利潤表 INCOME STATEMENT 項 目 ITEMS 產(chǎn)品銷售收入Sales of products 其中：出口產(chǎn)品銷 售收入 Including：Export sales 減：銷售折扣與折讓 Less：Sales discount and allowances 產(chǎn)品銷售凈額Net sales of products 減：產(chǎn)品銷售稅金Less：Sales tax 產(chǎn)品銷售成本 Cost of sales 其中：出口產(chǎn)品銷售成本Including：Cost of export sales 產(chǎn)品銷售毛利 Gross profit on sales 減：銷售費用 Less：Selling expenses 管理費用General and administrative expenses 財務(wù)費用Financial expenses 其中：利息支出(減利息收入) Including：Interest expenses (minusinterest ihcome) 匯兌損失(減匯兌收益)Exchange losses(minus exchange gains) 產(chǎn)品銷售利潤Profit on sales 加：其他業(yè)務(wù)利潤Add：profit from other operations 營業(yè)利潤Operating profit 加：投資收益Add：Income on investment 加：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Add：adjustment of loss and gain for previous years 利潤總額 Total profit 減：所得稅 Less：Income tax 凈利潤 Net profit 本文來自: 人大經(jīng)濟(jì)論壇 會計與財務(wù)管理 版，詳細(xì)出處參考：/bbs/viewthread.php?tid=335564&page=1會計要素的計量屬性 basis of measurement 歷史成本 historical cost 重置成本 replacement cost 可實現(xiàn)凈值 net-realizable value 現(xiàn)值 present value 公允價值 fair value 財務(wù)報告 financial statement 資產(chǎn)負(fù)債表 Balance Sheet 利潤表 Income Statement 現(xiàn)金流量表 Cash Flow Statement 所有者權(quán)益變動表 Statement of Changes in Equity 附注 notes Disclosure notes Chap. 2 貨幣資金 monetary assets 現(xiàn)金 cash 銀行賬戶 bank account 現(xiàn)金等價物 cash equivalent Chap. 3 金融資產(chǎn) financial instruments 以公允價值計量且變動計入當(dāng)期損益的金融資產(chǎn) Measure at fair value through profit or loss交易性金融資產(chǎn) held for trading 指定為以公允價值計量且變動計入當(dāng)期損益的金融資產(chǎn) Identified as at fair value through profit or loss 持有到期投資 Held-to maturity investment 貸款和應(yīng)收賬款 Loans and receivables 可供出售金融資產(chǎn) available-for-sale financial assets 減值 impairment 減值損失 impairment loss Chap. 4 存貨 inventory 存貨的種類：Classification of inventory 原材料 raw materials inventory 在產(chǎn)品 work-in-progress inventory 半成品 component parts 產(chǎn)成品 finished goods inventory 商品 merchandise inventory 周轉(zhuǎn)材料 supplies inventory 發(fā)出存貨的計量 cost flow assumption 先進(jìn)先出法 first-in-first-out (FIFO) 后進(jìn)先出法 last-in-first-out (LIFO) 移動加權(quán)平均法 moving-average unit cost 全月一次加權(quán)平均法 weighted-average system 個別計價法（具體辨認(rèn)法） specific identification 期末存貨的計量 ending balance of inventory 成本與可變現(xiàn)凈值孰低 lower-of cost-or-market value Net-realizable value 存貨跌價準(zhǔn)備 Allowance to reduce inventory to LCM 資產(chǎn)減值損失存貨減值損失 loss of impairment on assets - loss of impairment on inventory Chap. 5長期股權(quán)投資 long-term investment share Investment in subsidiary * 成本法 cost method 權(quán)益法 equity method 投資收益 investment income 可轉(zhuǎn)換 convertible Chap. 6 固定資產(chǎn) capital assets 在建工程 wok-in-progress construction 折舊 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 subsequent expenditure 資本化 capitalized cost 費用化 expensed cost 處置 retirement and disposal 持有待售的固定資產(chǎn)capital assets held for sale 固定資產(chǎn)清理 disposal of capital assets 固定資產(chǎn)減值準(zhǔn)備 allowance of impairments on capital assets Chap. 7 無形資產(chǎn) intangible assets 專利權(quán) patents 非專利技術(shù) industrial design registration 商標(biāo)權(quán) trademarks and trade name 著作權(quán) copyright 特許權(quán) franchise rights 土地使用權(quán) rights of using land Chap. 8 投資性房地產(chǎn) investment property / profitable estateChap. 9 非貨幣性資產(chǎn)交換 non-monetary assets exchange 商業(yè)實質(zhì) commercial substance Chap. 10 資產(chǎn)減值 assets impairment 估計 evaluation 資產(chǎn)組 assets group cash generate unit 商譽 goodwill Chap. 11 負(fù)債 liabilities 流動負(fù)債 current liabilities 非流動負(fù)債 non-current liabilities 初始計量 initial measurement 辭退福利 fire fringe 進(jìn)口 import 出口 export 可轉(zhuǎn)換公司債券 convertible bond Chap. 12 所有者權(quán)益 equity 實收資本 issued capital 資本公積 capital reserve 股本溢價 share premium 留存收益 retained earnings 未分配利潤 distributed profit Chap. 13 完工百分比法 percentage of completion method 建造合同 construction contract 直接法 direct method 間接法 indirect method分部報告 segment report 關(guān)聯(lián)方 related party 租賃 lease 擔(dān)保 guarantee Chap. 15 或有事項 contingencies 或有資產(chǎn) contingent assets 或有負(fù)債 contingent liabilities 虧損合同 onerous contract Chap.16 重組 reorganization /resutruction Chap. 18 借款費用 borrowing costs borrowing expenditure 溢價 premium 折價 discount 資本化 capitalize costs Chap. 20 所得稅 income tax 計稅基礎(chǔ) tax base 永久性差別 permanent difference 暫時性差別 temporary difference 應(yīng)納稅暫時性差異 taxable temporary differences 可抵扣暫時性差異 deductible temporary difference 遞延所得稅資產(chǎn) deferred tax assets 遞延所得稅負(fù)債 deferred tax liabilitie