中英文对照财务报表常用单词
财务报表中英文对照
财务报表中英文对照1.资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments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Prepaid 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 year 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 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其中:特准储备物资Among 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 payroll应付福利费Welfare payable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 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National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve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 shareholder"s equity负债及所有者权益总计Total Liabilities&Equity2.利润表NCOME STATEMENT项目ITEMS产品销售收入Sales 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财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses(minusinterest ihcome)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-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit3.现金流量表Cash Flows Statement项目Items1.cash流量从经营活动： 1.Cash Flows from Operating Activities:01 ）所收到的现金从销售货物或提供劳务01)Cash received from sales of goods or rendering of services02 ）收到的租金02)Rental received增值税销售额收到退款的价值Value added tax on sales received and refunds of value 03 ）增值税缴纳03)added tax paid04 ）退回的其他税收和征费以外的增值税04)Refund of other taxes and levy other than value added tax07 ）其他现金收到有关经营活动07)Other cash received relating to operating activities08 ）分，总现金流入量08)Sub-total of cash inflows09 ）用现金支付的商品和服务09)Cash paid for goods and services10 ）用现金支付经营租赁10)Cash paid for operating leases11 ）用现金支付，并代表员工11)Cash paid to and on behalf of employees12 ）增值税购货支付12)Value added tax on purchases paid13 ）所得税的缴纳13)Income tax paid14 ）支付的税款以外的增值税和所得税14)Taxes paid other than value added tax and income tax17 ）其他现金支付有关的经营活动17)Other cash paid relating to operating activities18 ）分，总的现金流出18)Sub-total of cash outflows19 ）净经营活动的现金流量19)Net cash flows from operating activities2.cash流向与投资活动： 2.Cash Flows from Investing Activities:20 ）所收到的现金收回投资20)Cash received from return of investments21 ）所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits22 ）所收到的现金从国债利息收入22)Cash received from bond interest income现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets,intangible23 ）资产和其他长期资产23)assets and other long-term assets26 ）其他收到的现金与投资活动26)Other cash received relating to investing activities27 ）小计的现金流入量27)Sub-total of cash inflows用现金支付购建固定资产，无形资产Cash paid to acquire fixed assets,intangible assets28 ）和其他长期资产28)and other long-term assets29 ）用现金支付，以获取股权投资29)Cash paid to acquire equity investments30 ）用现金支付收购债权投资30)Cash paid to acquire debt investments33 ）其他现金支付的有关投资活动33)Other cash paid relating to investing activities34 ）分，总的现金流出34)Sub-total of cash outflows35 ）的净现金流量，投资活动产生35)Net cash flows from investing activities3.cash流量筹资活动： 3.Cash Flows from Financing Activities:36 ）的收益，从发行股票36)Proceeds from issuing shares37 ）的收益，由发行债券37)Proceeds from issuing bonds38 ）的收益，由借款38)Proceeds from borrowings41 ）其他收益有关的融资活动41)Other proceeds relating to financing activities42 ），小计的现金流入量42)Sub-total of cash inflows43 ）的现金偿还债务所支付的43)Cash repayments of amounts borrowed44 ）现金支付的费用，对任何融资活动44)Cash payments of expenses on any financing activities45 ）支付现金，分配股利或利润45)Cash payments for distribution of dividends or profits46 ）以现金支付的利息费用46)Cash payments of interest expenses47 ）以现金支付，融资租赁47)Cash payments for finance leases48 ）以现金支付，减少注册资本48)Cash payments for reduction of registered capital51 ）其他现金收支有关的融资活动51)Other cash payments relating to financing activities52 ）分，总的现金流出52)Sub-total of cash outflows53 ）的净现金流量从融资活动53)Net cash flows from financing activities4.effect的外汇汇率变动对现金54.Effect of Foreign Exchange Rate Changes on Cash增加现金和现金等价物 Increase in Cash and Cash Equivalents补充资料Supplemental Information1.投资活动和筹资活动，不参与1.Investing and Financing Activities that do not Involve in现金收款和付款Cash Receipts and Payments56 ）偿还债务的转让固定资产56)Repayment of debts by the transfer of fixed assets57 ）偿还债务的转移投资57)Repayment of debts by the transfer of investments58 ）投资在形成固定资产58)Investments in the form of fixed assets59 ）偿还债务的转移库存量59)Repayments of debts by the transfer of investories2.reconciliation净利润现金流量从经营2.Reconciliation of Net Profit to Cash Flows from Operating活动Activities62 ）净利润62)Net profit63 ）补充规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off64 ）固定资产折旧64)Depreciation of fixed assets65 ）无形资产摊销65)Amortization of intangible assets损失处置固定资产，无形资产Losses on disposal of fixed assets,intangible assets66 ）和其他长期资产（或减：收益）66)and other long-term assets (or deduct:gains)67 ）损失固定资产报废67)Losses on scrapping of fixed assets68 ）财务费用68)Financial expenses69 ）引起的损失由投资管理（或减：收益）69)Losses arising from investments (or deduct:gains)70 ）defered税收抵免（或减：借记卡）70)Defered tax credit (or deduct:debit)71 ）减少存货（或减：增加）71)Decrease in inventories (or deduct：increase)72 ）减少经营性应收（或减：增加）72)Decrease in operating receivables (ordeduct:increase)73 ）增加的经营应付账款（或减：减少）73)Increase in operating payables (or deduct:decrease)74 ）净支付的增值税（或减：收益净额74)Net payment on value added tax (or deduct:net receipts75 ）净经营活动的现金流量75)Net cash flows from operating activities增加现金和现金等价物 Increase in Cash and Cash Equivalents76 ）的现金，在此期限结束76)cash at the end of the period77 ）减：现金期开始77)Less:cash at the beginning of the period78 ）加：现金等价物在此期限结束78)Plus:cash equivalents at the end of the period79 ）减：现金等价物期开始79)Less:cash equivalents at the beginning of the period80 ），净增加现金和现金等价物80)Net increase in cash and cash equivalents。
财务英语基础词汇表中英文对照
1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account 1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments 1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - landimprovements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments 1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs 1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance 1814 递延所得税资产deferred income tax assets 1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees 2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes andbills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties 216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable 2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties 2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities 2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners 2325 长期借款-员工long-term loans payable - employees 2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities 2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 所有者权益（股东权益）owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination 3251 合并公积capital surplus from business combination 326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve 3323 偿债准备special reserve for redemption of liabilities 3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment 3421 累积换算调整数cumulative translation adjustments 343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold 512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense 6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline andobsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit) 9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations 911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。
财务报表词汇-中英对照
. Total current liabilities 非流动负债： Non-current liabilities: 长期借款 Long-term loans 应付债券 Bonds payable 其中：优先股 Incl.: Preferred stock 永续债 Perpetual capital securities 长期应付款 Long-term payables 长期应付职工薪酬 Long-term payroll payable 专项应付款 Special accounts payable 预计负债 Estimated liabilities 递延收益 Deferred income 递延所得税负债 Deferred income tax liabilities 其他非流动负债 Other non-current liabilities 非流动负债合计 Total non-current liabilities 负债合计 Total liabilities 所有者权益： Owner's equity: 股本 Capital stock 其他权益工具 Other equity instruments 其中：优先股 Incl.: Preferred stock 永续债 Perpetual capital securities 资本公积 Capital reserve 减：库存股 Less: Treasury share 其他综合收益 Other comprehensive income 专项储备 Special reserve 盈余公积 Surplus reserve 一般风险准备 General risk preparation 未分配利润 . 292,465,187.40 254,438,787.61 17,969,331.07 17,969,331.07 1,062,696.58 1,248,514.49 63,391,195.82 63,889,889.82 644,603,890.25 644,603,890.25 499,983,108.00 500,481,802.00 836,879,016.94 765,543,346.68 6,378,937.32 7,319,437.32 6,378,937.32 6,269,437.32 1,050,000.00
财务报表中英文对照
财务报表中英文比较财务报表中英文比较1.财产欠债表Balance Sheet项目ITEM钱币资本Cash短期投资Short term investments应收单据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其余应收款Other receivables预支帐款Accounts prepaid期货保证金Future guarantee应收补助款Allowance receivable应收出口退税Export drawback receivable存货Inventories此中：原资料Including:Raw materials产成品 (库存商品 )Finished goods待摊花费Prepaid and deferred expenses待办理流动财产净损失Unsettled G/L on current assetsLong-term debenture investment falling due in a 一年内到期的长久债权投资year其余流动财产Other current assets流动财产共计Total current assets长久投资：Long-term investment：此中 : 长久股权投资Including long term equity investment长久债权投资Long term securities investment* 归并价差Incorporating price difference长久投资共计Total long-term investment固定财产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定财产净值Fixed assets-net value减：固定财产减值准备Less:Impairment of fixed assets固定财产净额Net value of fixed assets固定财产清理Disposal of fixed assets工程物质Project material在建工程Construction in Progress待办理固定财产净损失Unsettled G/L on fixed assets固定财产共计Total tangible assets无形财产Intangible assets此中 : 土地使用权Including and use rights递延财产（长久待摊花费）此中 : 固定财产维修固定财产改进支出其余长久财产此中 : 特准贮备物质无形及其余财产共计递延税款借项财产总计Deferred assetsIncluding:Fixed assets repairImprovement expenditure of fixed assetsOther long term assetsAmong it:Specially approved reserving materials Total intangible assets and other assets Deferred assets debitsTotal Assets财产欠债表(续表 )项目短期借钱对付票款对付帐款预收帐款对付薪资对付福利费对付利润 (股利 )应交税金其余应交款其余对付款预提花费估计欠债一年内到期的长久欠债其余流动欠债流动欠债共计长久借钱对付债券长久对付款专项对付款其余长久欠债此中 : 特准贮备资本长久欠债共计递延税款贷项欠债共计* 少量股东权益实收资本 (股本 )国家资本集体资本法人资本此中 : 国有法人资本集体法人资本个人资本Balance SheetITEMShort-term loansNotes payableAccounts payab1eAdvances from customersAccrued payrollWelfare payableProfits payab1eTaxes payableOther payable to governmentOther creditorsProvision for expensesAccrued liabilitiesLong term liabilities due within one year Other current liabilitiesTotal current liabilitiesLong-term loans payableBonds payablelong-term accounts payableSpecial accounts payableOther long-term liabilitiesIncluding:Special reserve fundTotal long term liabilitiesDeferred taxation creditTotal liabilitiesMinority interestsSubscribed CapitalNational capitalCollective capitalLegal person"s capitalIncluding:State-owned legal person"s capital Collective legal person"s capitalPersonal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈利公积surplus reserve此中 : 法定盈利公积Including:statutory surplus reserve 公益金public welfare fund增补流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分派利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements全部者权益共计Total shareholder"s equity 欠债及全部者权益总计Total Liabilities&Equity2.利润表 NCOME STATEMENT项目产品销售收入此中：出口产品销售收入减：销售折扣与折让产品销售净额减：产品销售税金产品销售成本此中：出口产品销售成本产品销售毛利减：销售花费管理花费财务花费此中：利息支出( 减利息收入汇兑损失 (减汇兑利润 )产品销售利润加：其余业务利润营业利润加：投资利润加：营业外收入减：营业外支出加：从前年度损益调整利润总数减：所得税净利润)ITEMSSales of productsIncluding：Export salesLess ：Sales discount and allowancesNet sales of productsLess ：Sales taxCost of salesIncluding：Cost of export salesGross profit on salesLess ：Selling expensesGeneral and administrative expensesFinancial expensesIncluding：Interest expenses(minusinterest ihcome)Exchange losses(minus exchange gains)Profit on salesAdd ： profit from other operationsOperating profitAdd ： Income on investmentAdd ： Non-operating incomeLess ：Non-operating expensesAdd ： adjustment of loss and gain for previous yearsTotal profitLess ：Income taxNet profit3.现金流量表Cash Flows Statement项目Items1.cash 流量从经营活动： 1.Cash Flows from Operating Activities:01）所收到的现金从销售货物或供给劳务01)Cash received from sales of goods or rendering of services02）收到的租金02)Rental received增值税销售额收到退款的价值Value added tax on sales received and refunds ofvalue03）增值税缴纳03)added tax paid04）退回的其余税收和征费之外的增值税04)Refund of other taxes and levy other than value added tax07）其余现金收到相关经营活动07)Other cash received relating to operating activities08）分，总现金流入量08)Sub-total of cash inflows09）用现金支付的商品和服务09)Cash paid for goods and services10）用现金支付经营租借10)Cash paid for operating leases11）用现金支付，并代表职工11)Cash paid to and on behalf of employees 12）增值税购货支付12)Value added tax on purchases paid 13）所得税的缴纳13)Income tax paid14）支付的税款之外的增值税和所得税14)Taxes paid other than value added tax and income tax17）其余现金支付相关的经营活动17)Other cash paid relating to operating activities 18）分，总的现金流出18)Sub-total of cash outflows19）净经营活动的现金流量19)Net cash flows from operating activities2.cash 流向与投资活动： 2.Cash Flows from Investing Activities:20）所收到的现金回收投资20)Cash received from return of investments21）所收到的现金从分派股利，利润21)Cash received from distribution of dividends or profits22）所收到的现金从国债利息收入22)Cash received from bond interest income 现金净额收到的处理固定财产，无形财产Net cash received from disposal of fixedassets,intangible23）财产和其余长久财产23)assets and other long-term assets26）其余收到的现金与投资活动26)Other cash received relating to investing activities27）小计的现金流入量27)Sub-total of cash inflows用现金支付购建固定财产，无形财产Cash paid to acquire fixed assets,intangible assets 28）和其余长久财产28)and other long-term assets29）用现金支付，以获得股权投资29)Cash paid to acquire equity investments30）用现金支付收买债权投资30)Cash paid to acquire debt investments33）其余现金支付的相关投资活动33)Other cash paid relating to investing activities 34）分，总的现金流出34)Sub-total of cash outflows35）的净现金流量，投资活动产生35)Net cash flows from investing activities3.cash 流量筹资活动： 3.Cash Flows from Financing Activities:36）的利润，从刊行股票36)Proceeds from issuing shares37）的利润，由刊行债券37)Proceeds from issuing bonds38）的利润，由借钱38)Proceeds from borrowings41）其余利润相关的融资活动41)Other proceeds relating to financing activities 42），小计的现金流入量42)Sub-total of cash inflows43）的现金归还债务所支付的43)Cash repayments of amounts borrowed44）现金支付的花费，对任何融资活动44)Cash payments of expenses on any financing activities45）支付现金，分派股利或利润45)Cash payments for distribution of dividends or profits46）以现金支付的利息花费46)Cash payments of interest expenses47）以现金支付，融资租借47)Cash payments for finance leases48）以现金支付，减少注册资本48)Cash payments for reduction of registered capital51）其余现金进出相关的融资活动51)Other cash payments relating to financing activities52）分，总的现金流出52)Sub-total of cash outflows53）的净现金流量从融资活动53)Net cash flows from financing activities4.effect 的外汇汇率改动对现金54.Effect of Foreign Exchange Rate Changes on Cash 增添现金和现金等价物 Increase in Cash and Cash Equivalents 增补资料Supplemental Information1. 投资活动和筹资活动，不参加1.Investing and Financing Activities that do not Involve in现金收款和付款Cash Receipts and Payments56）归还债务的转让固定财产56)Repayment of debts by the transfer of fixed assets57）归还债务的转移投资57)Repayment of debts by the transfer of investments58）投资在形成固定财产58)Investments in the form of fixed assets59）归还债务的转移库存量59)Repayments of debts by the transfer of investories2.reconciliation净利润现金流量从经营2.Reconciliation of Net Profit to Cash Flows from Operating活动Activities62）净利润62)Net profit63）增补规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off 64）固定财产折旧64)Depreciation of fixed assets65）无形财产摊销65)Amortization of intangible assets损失处理固定财产，无形财产Losses on disposal of fixed assets,intangible assets 66）和其余长久财产（或减：利润）66)and other long-term assets (or deduct:gains) 67）损失固定财产报废67)Losses on scrapping of fixed assets68）财务花费68)Financial expenses69）惹起的损失由投资管理（或减：利润）69)Losses arising from investments (or deduct:gains)70） defered 税收抵免（或减：借记卡）70)Defered tax credit (or deduct:debit)71）减少存货（或减：增添）71)Decrease in inventories (or deduct： increase)72）减少经营性应收（或减：增添）72)Decrease in operating receivables (or deduct:increase)73）增添的经营对付账款（或减：减少）73)Increase in operating payables (or deduct:decrease)74）净支付的增值税（或减：利润净额74)Net payment on value added tax (or deduct:net receipts75）净经营活动的现金流量75)Net cash flows from operating activities 增添现金和现金等价物 Increase in Cash and Cash Equivalents 76）的现金，在此限期结束76)cash at the end of the period77）减：现金期开始77)Less:cash at the beginning of the period 78）加：现金等价物在此限期结束78)Plus:cash equivalents at the end of the period79）减：现金等价物期开始79)Less:cash equivalents at the beginning of the period80），净增添现金和现金等价物80)Net increase in cash and cash equivalents。
财务报表英文对照词汇
财务报表英文对照词汇下面是一些财务报表中常见的中英文对照词汇：1.资产（Assets）2.负债（Liabilities）3.所有者权益（Owner's Equity）4.收入（Revenue）5.成本（Cost）6.毛利润（Gross Profit）7.费用（Expenses）8.利润（Profit）9.净利润（Net Profit）10.经营活动现金流量（Operating Cash Flow）11.投资活动现金流量（Investing Cash Flow）12.融资活动现金流量（Financing Cash Flow）13.财务状况表（Balance Sheet）14.损益表（Income Statement）15.现金流量表（Cash Flow Statement）16.资产负债表（Statement of Financial Position）17.营业利润（Operating Profit）18.利润和损失表（Profit and Loss Statement）19.股东权益变动表（Statement of Changes in Equity）20.非经常性损益（Non-recurring Items）21.应收账款（Accounts Receivable）22.应付账款（Accounts Payable）23.长期负债（Long-Term Liabilities）24.固定资产（Fixed Assets）25.流动资产（Current Assets）26.流动负债（Current Liabilities）27.存货（Inventory）28.递延所得税（Deferred Income Tax）29.净资产（Net Assets）30.净现金流（Net Cash Flow）31.每股收益（Earnings per Share）32.总资产周转率（Total Asset Turnover）33.负债比率（Debt Ratio）34.利润率（Profit Margin）35.应收账款周转率（Accounts Receivable Turnover）36.现金比率（Cash Ratio）37.存货周转率（Inventory Turnover）38.财务杠杆（Financial Leverage）39.自由现金流（Free Cash Flow）40.经营性利润（Operating Income）请注意，这只是其中一些常见的财务报表术语，具体的报表和词汇可能会因公司、国家或行业而有所不同。
财务报表词汇-中英对照
其他流动负债
Other current liabilities
流动负债合计
Total current liabilities
非流动负债：
Non-current liabilities:
长期借款
Long-term loans
应付债券
Bonds payable 其中：优先股
Incl.: Preferred stock
17,969,331.07
17,969,331.07
292,465,187.40 1,392,693,017.48
期末余额 Closing balance
单位：元 Unit: Yuan
期初余额 Beginning balance
520,490,528.37
544,836,841.61
51,864,545.77 238,532,267.65 129,617,077.86
49,463,870.75 253,392,705.55
114,318,486.42 5,983,161.56
217,239,415.19 2,508,131.78
117,356,047.96 5,983,161.56
32,619,234.56
34,194,135.34
541,598,069.40 4,063,882.51 7,029,045.88
541,598,069.40
Financial liabilities measured at fair value and changes of which included in current profit and loss
衍生金融负债 Derivative financial liabilities 应付票据 Notes payable 应付账款 Accounts payable 预收款项 Advance from customers 卖出回购金融资产款 Financial assets sold for repurchase 应付手续费及佣金 Handling charges and commissions payable 应付职工薪酬 Payroll payable 应交税费 Taxes payable 应付利息 Interest payable 应付股利 Dividend payable 其他应付款 Other accounts payable 应付分保账款 Dividend payable for reinsurance 保险合同准备金 Insurance contract reserve 代理买卖证券款 Receiving from vicariously traded securities 代理承销证券款 Receivings from vicariously sold securities 划分为持有待售的负债 Classified as liabilities held for sale
财务报表常用词汇中英文对照
财务报表常用词汇中英文对照一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date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流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less:Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备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：应收账款坏账准备Less:Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备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：存货跌价准备Less:Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for 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 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less:Impairment for long-term equity investment 减：长期债权投资减值准备Less:Impairment for long-term debt investment 减：委托贷款减值准备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(Negative 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：固定资产减值准备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：在建工程减值准备Less:Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets&Intangible assets无形资产Intangible assets减：无形资产减值准备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–Unguaranteed residual values 融资租赁——应收融资租赁款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流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款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’Equity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 未确认投资损失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Translation 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 and profit 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 expense减：营业费用Selling&Distribution expense管理费用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:Income tax少数股东损益Minority interest加：未确认投资损失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Appropriation 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提取企业发展基金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：应付优先股股利Less:Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本(或股本)的普通股股利Transfer from ordinary share's 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.自然灾害发生损失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.会计估计变更增加(或减少)利润总额Increase(decrease)in profit due to changes in accounting estimates。
财务报表格词汇-中英对照
Cashandcashequivalents 结算备付金
Depositreservationforbalance 拆出资金
Lendingstobanksandotherfinancialinstitutions 以公允价值计量且其变动计入当期损益的金融资产
Financialassetsmeasuredatfairvalueandchangesofwhichincludedin currentprofitandloss
Owner'sequity: 股本
Capitalstock
其他权益工具
Otherequityinstruments 其中：优先股
Incl.:Preferredstock
永续债
资本公积
Perpetualcapitalsecurities
Capitalreserve 减：库存股
Less:Treasuryshare 其他综合收益
期末余额 Closingbalance
单位：元 Unit:Yuan 期初余额 Beginningbalance
520,490,528.37
544,836,841.61
51,864,545.77 238,532,267.65 129,617,077.86
49,463,870.75 253,392,705.55
财
务
报
表
示
例
一、财务报表
I.FinancialStatements 1、合并资产负债表 1.ConsolidatedBalanceSheet
编制单位：
Nameofenterprise:
2016 年 03 月 31 日 March31,2016
项目
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中英文对照财务报表（有何谬误，欢迎指正）资产负债表 Balance Sheet项目 ITEM货币资金 Cash短期投资 Short term investments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 Prepaid 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 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其中:特准储备物资Among 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 termliabilities 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 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 National capital集体资本 Collective capital法人资本 Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital个人资本 Personal capital外商资本Foreign businessmen"s capital资本公积 Capital surplus盈余公积 surplus reserve其中:法定盈余公积Including:statutory surplus reserve 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 shareholder"s equity负债及所有者权益总计TotalLiabilities & Equity利润表 INCOME STATEMENT项目 ITEMS产品销售收入Sales 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财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome)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-operating expenses加：以前年度损益调整Add：adjustment of loss and 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：/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可实现净值 net-realizable 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 instruments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-to –maturity 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 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-of –cost-or-market valueNet-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 inventoryChap. 5长期股权投资 long-term investment –shareInvestment 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 assetsChap. 7无形资产 intangible assets专利权 patents非专利技术industrial design 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 land Chap. 8投资性房地产investment property / profitable estateChap. 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 generate unit 商誉 goodwillChap. 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 bond Chap. 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 profitChap. 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 /resutruction Chap. 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递延所得税资产 deferred tax assets递延所得税负债deferred 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 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 in accounting estimates and corrections 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--prior year adjustment Undistributed profit—prior 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 Sheet Consolidated Income Statement Consolidated Cash Flow Statement Consolidated Statement of Changes in Equity。