所有者权益变动表英文对照
所有者权益变动表 英文对照
2Capital(orstock)transferredfromsurplusreserve盈余公积转增资本
3Recoveryoflossesbysurplusreserve盈余公积弥补亏损
4Others其他
Ⅳ.Balanceattheendofcurrentyear年末余额
2Effectofowners’equitychangesintheinvestedenterpriseinequitymethod权益法下对投资单位权益变动数
3Incometaxeffectrelatedtoitemsdirectlyrecordedintheowners’equity直接计入权益的所得税影响数
4Others其他
Sub-totalof1&2小计
3.Capitalcontributedbyownersandcapitaldecreases所有者投入和减少资本
1Capitalcontributedbyowners所有者投入
⑵Theamountofshare
-basedpaymentsrecordedinownereasesincurrentyear(deduct:decreases)本年增加数（减少数负值）
income/loss净收入/亏损
2.Gainsorlossesdirectlyrecordedintoowners’equity直接计入权益的利得或损失
1Gains/lossesonthechangesinfairvalueoffinancialassetsavailableforsale可供出售金融资产公允价值变动数
财务报表中英文版--所有者权益变动表
所有者权益变动表 Statemen
本年金额 其他权益工 实收资本（或股 具 Other 本）Paid-in capital equity (or stock) instruments 1 2 减：库存 资本公积 股 Less: Capital Treasury surplus stock 3 4
The amount of current year
表 Enterprise financial statement No. 04
金额单位：元 Monetary unit: RMB yuan
少数股东权 所有者权益合 益 Minority 计 Total equity owners’ equity 25 26
编制单位：Enterprise's name：
项目
Item
行次 Line No.
栏次 一、上年年末余额 加：会计政策变更 前期差错更正 其他 二、本年年初余额
Row No.
—— 1 2 3 4 5 7 9
Closing balance of prior year Add: Accounting policy changes Prior errors’ correction Others Balance at the beginning of current year
归属于母公司所有者权益 The owner's equity attributable to parent company 其他综合收益 专项储备 盈余公积 Other Special Surplus comprehensiv reserves reserve e income 5 6 7
cial enterprises dedicated.
ACCAF3中英文单词对照表
第一章1．资产asset2．负债liability3．所有者权益equity=capital=net asset4．收入income=revenue=sales5．费用expense6．厂房plant7．机器machine8．无形资产intangible asset9．非流动资产Non current asset（6 7 8属于9）10．库存现金petty cash11．银行存款cash12．应收账款trade receivable=A/R13．存货inventory14．流动资产current asset （10 11 12 13属于14）15．贷款loan16．应付账款trade payables=A/P17．预收账款advance from customers18．流动负债current liability（15 16 17属于18）19．实收资本share capital20．资本公积share premium21．留存收益Retained earnings=R/ES22．资产负债表statement of financial position=SOFP23．所有者权益变动表statement of changes in equity=SOCIE24．现金流量表statement of cash flow25．利润表statement of comprehensive income=SOCI第二章1．复式记账double-entry bookkeeping2. 借Debit3. 贷Credit4. 预付账款prepayment5. 利润profit第四章1．增值税value added tax=sales tax2．进项税额input tax3．销项税额output tax4．贸易折扣（商业折扣）trade discount5．现金折扣cash discount6. 不含税exclusive7. 含税inclusive 8. 交易事项Transaction9. 取走withdraw第五章1.现金petty cash=cash on hand2.支票cheque3.自动转账standing order/direct debt4.银行给你存款利息bank interest on deposit5.银行收取利息手续费bank charges6.银行收取利息bank interest on overdraft7.空头支票dishonored cheque8.未结清的款项，别人给我的uncleared lodgement9.未承兑的汇票unpresent cheque10.别人给我支票undrawn cheque11.公司业务错误business error12.银行业务错误bank error13.银行存款余额调节表bank reconciliation14.银行透支overdraft15.银行对账单bank statement16.现金账簿/银行存款日记账cash book17.总账control accounts =general ledger18.明细账individual ledger =personal ledger=subsidiary ledger=memo account19.应收账款总账receivable control account =receivable general ledger20.应收账款明细账receivable ledger=sales ledger21.坏账bad debt=irrecoverable debt22.毛利润gross profit23.一般性坏账准备general allowance24.特殊性坏账准备specific allowance25.可疑的坏账doubtful debt25.资产减值损失expense-bad debts written off26.坏账准备allowance for A/R第六章1 存货inventory2 先进先出first in first out3 特殊计价法specific identification4 加权平均法period average=weighted average5 移动加权平均法continuous average=continuous weighted average cost method=moving weighted average method6 成本historical cost7 可变现净值net realizable value8 资产减值损失-计提的存货跌价准备expense-inventory written-down9 永续盘存制perpetual inventory system10 实地盘存制periodic inventory system11 购货purchase12 数量quantity13 单价unit cost14 毛利润率gross profit margin第七章1 买价original purchase price2 场地准备费cost of site preparation3 运输费delivery and handling4 安装费installation5 员工培训费employee training6资本化后续支出capital expenditure7 费用化后续支出revenue expenditure8 直线法straight line method9 累计折旧accumulated depreciation10 原值original cost11 预计净残值estimated residual value12 预计使用寿命useful life13 余额递减法reducing balance method14 账面价值net book value=carrying value15 固定资产处置disposal of fixed asset16 固定资产清理disposal account17 研究性支出research cost18 开发性支出development cost19 不确定使用寿命indefinite useful life20 确定使用寿命finite useful life21累计摊销accumulated amortization22 每年的折旧depreciation for each year第八章1或有事项contingencies2.或有负债contingent liabilities3.现时义务present obligation4.或有资产contingent assets5.肯定的certain6.可能的probable7.或许的possible8.遥远的，渺茫的Remote9.预计负债provision第九章1.试算平衡trial Balance2.交易发生transaction occur3.复式记账Double entry4.结账Balance off5.期末调整Year End Adjustment6.错误Errors7.遗漏omission8.任命错误commission errors9.原则性错误errors of principle10.加总错误casting errors11.暂记账户suspense account第十章1.预付账款prepayment2.预提费用accruals3.其他应收款other receivable4.递延收入Deferred income5.到期expire6.欠款arrear7.租客Tenant8.财务报表financial statements9.资产负债表The Statement of Financial Position10.利润表The statement of comprehensive income11.所有者权益变动表The statement of change in equity第十一章1.现金流量表The statement of cash flow2.经营活动operating activities3.投资活动investing activities4.筹资活动financing activities5.直接法The direct method6.间接法indirect method7.付出利息Interest paid8.付出所得税Income tax paid9.付出红利Dividends paid第十二章1.资产负债表日后事项Events after the reporting period2.调整事项adjusting event3.非调整事项Non-adjusting event第十三章1.会计政策Accounting policy2.会计估计Accounting Estimate。
(完整版)所有者权益变动表(英文对照)
Prepared by:Period:Mon etary un it: RMB yua n
Item项目名称
Current year本年数
Prior year上年数
Paid-in eapital (or stoek)实 收资本
1. Net ineome/loss净收入/亏损
2. Gains or losses direetly reeorded into owners equity直接计入权益的利得或损 失
⑴Gains/losses on the ehanges in fair value of
finan cial assets available for sale可供出售金融 资产公允价值变动数
⑵Effect of own ers' equity changes in the in vested en terprise in equity method权益法下 对投资单位权益变动数
⑶In cometax effect
related to items directly recorded in the own ers' equity直接计入权益的 所得税影响数
⑷Others其他
IV. Bala nee at the end of curre nt year年末余额
Capital surplus资本公
积
Less: Treasury stoek减：库
存股
Surplus reserve盈
余准备金
Undistributed profit未分配利 润
Total owners' equity所有 者权益总 计
所有者权益(或股东权益)增减变动表中英文对照
56
Conversion into capital (or stock)
分派现金股利或利润
57
Distribution of cash dividend or profit
分派股票股利
58
Distribution of stock dividend
年末余额
62
Ending balance
年末余额
15
Ending balance
二、资本公积：
Ⅱ. Capital surplus
年初余额
16
Beginning balance
本年增加数
17
Increase in the current year
其中：资本（或股本）溢价
18
Including: premium on capital (or stock)
年末余额
45
Ending balance
三、法定和任意盈余公积：
Ⅲ. Statutory and discretionary surplus reserves
年初余额
46
Beginning balance
本年增加数
47
Increase in the current year
其中：从净利润中提取数
48
本年利润分配
78
Profit distribution for the year
年末未分配利润（未弥补损以“”号填列）
80
Undistributed profit/losses at end of the year
本年数
上年数
Item
Line No.
Current year
会计中英文词汇对照
会计中英文词汇对照以下是会计中英文词汇对照（2024新准则）：1. 资产 - Assets2. 负债 - Liabilities3. 所有者权益 - Equity4. 股东权益 - Shareholders' equity5. 应付账款 - Accounts payable6. 应收账款 - Accounts receivable7. 资产负债表 - Balance sheet9. 利润 - Profit10. 成本 - Cost11. 现金流量表 - Cash flow statement12. 营业利润 - Operating profit13. 净利润 - Net profit14. 资金流量 - Cash flow15. 凭证 - Voucher16. 会计准则 - Accounting standards17. 会计政策 - Accounting policies18. 会计师 - Accountant19. 年度报表 - Annual report20. 资本 - Capital21. 借方 - Debit22. 贷方 - Credit23. 折旧 - Depreciation24. 减值 - Impairment25. 公允价值 - Fair value26. 经营活动现金流量 - Cash flow from operating activities27. 投资活动现金流量 - Cash flow from investing activities28. 筹资活动现金流量 - Cash flow from financing activities29. 现金及现金等价物 - Cash and cash equivalents30. 投资 - Investment31. 融资 - Financing32. 业务周期 - Business cycle33. 长期负债 - Long-term liabilities34. 短期负债 - Short-term liabilities35. 固定资产 - Fixed assets36. 流动资产 - Current assets37. 其他应收款 - Other receivables38. 存货 - Inventory39. 预付账款 - Prepaid expenses。
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。
Statement of Stockholders equity 所有者权益变动表 英文
4
Formation of Stock
Authorized Shares
Issued shares are authorized shares of stock that have been sold Unissued shares are authorized shares of stock that never have been sold.
Prepared by: IFT Accounting Team
10
Issuance of Common Stock
On Jan 1 , Bubble Company issued 1,000 shares of $1 par common stock for cash of $8 per share
Prepared by: IFT Accounting Team
8
Issuance of Preferred Stock and Common Stock
• Par value is an arbitrary value that determines an entity’s legal capital. • Stated capital (legal capital) is the amount of capital that, under law, cannot be returned to the corporation’s owners unless the corporation is liquidated. • The amount for the preferred stock or common stock shown in the statement is the par value multiplied by the number of shares sold • The amount received in excess of the par value is recorded in an account called Share Premium.
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1Gains/losses on the changes in fair value of financial assetsavailablefor sale可供出售金融资产公允价值变动数
Prior errors’correction上年会计差错更正
Ⅱ.Balance at the beginning of current year本年期初数
Ⅲ. Increases/ decreases in current year (deduct: decreases)本年增加数（减少数负值）
1. Netincome/loss净收入/亏损
2Others其他
4. Profit distribution利润分配
1Appropriation of surplus reserve提取盈余公积
2Profit distributed to owners (or stockholders)对所有者的分配
3Others其他
5. Transfers within the owners’equity权益内部结转
4Others其他
Ⅳ.Balance at the end of current year年末余额
Statement of Changes in Owners’Equity
Prepared by: Period:_________ Monetary unit: RMB yuan
Item项目名称
Current year本年数
Prior year上年数
Paid-in capital (or stock)实收资本
1Capital (or stock) transferred from capital surplus资本公积转增资本
2Capital (or stock) transferred from surplus reserve盈余公积转增资本
3Recovery of losses by surplus reserve盈余公积弥补亏损
4Others其他
Sub-total of 1& 2小计
3. Capital contributed by owners and capital decreases所有者投入和减少资本
1Capital contributed by owners所有者投入
⑵ The amount of share
-based payments recorded in owners’equity计入权益的股份支付数
Less: Treasury stock
Surplus reserve
Undistributed profit
Total owners’equity
Ⅰ.Balance at the end of prior year期初余额
Add: Accounting policy changes加：会计政策变更影响数
2Effect of owners’equity changes in the invested enterprise in equity method权益法下对投资单位权益变动数
3Income tax effect related to items directly recorded in the owners’equity直接计入权益的所得税影响数
Capitalsurplus资本公积
Less: Treasury stock减：库存股
Surplus reserve盈余准备金
Undistributed profit未分配利润
Total owners’equity所有者权益总计
Paid-in capital (or stock)
Capitalsurplus