会计报表对照翻译用词大全
会计报表中英文对照
INCOME STATEMENT
单位:人民币 UNIT:RMB
上年同期累计数 Last year actual
Байду номын сангаас
利 润 表
编报单位: Draw Up Unit:
项 产品销售收入 其中：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 其中：出口产品销售成本 产品销售毛利 减：销售费用 管理费用 财务费用 其中：利息支出(减利息收入) 汇兑损失(减汇兑收益) 产品销售利润 加：其他业务利润 营业利润 加：投资收益 营业外收入 减：营业外支出 加：以前年度损益调整 利润总额 减：所得税 净利润 目 Sales Including: Export sales Less: sales discounts and allowances Net sales Less: sales tax Cost of sales Including: Cost of export sales Gross profit on sales Less: selling expenses General and administrative expenses Financial expenses Including: Interest expenses (less interest income) Exchange loss(less exchange gains) Profit on sales Add:profit from other operations Operating profit Add: investment income Non-operating income Less: Non-operating expenses Add: Adjustment to prior year's income and expense Profit before tax Less: Income tax Net profit ITEMS 行次 LINE NO: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 本 期 数 本年累计数 Year to date Current period
会计报表科目中英文对照
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Liquidation of Fixed assets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 Deposit Received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Anticipation Liabilities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 estimates5．债务重组损失Losses from debt restructuring另一个版本。
会计报表中英文对照
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 PeriodEnded 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 oneyear 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 应收股利 应收利息 应收账款 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 debtprovisionfor 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 investmentNotes receivable Dividend receivable Account receivable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 固定资产原值固定资产净值 减：固定资产减值准备 Less: Impairment for fixed assets 固定资产净额 NBVof 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 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 短期借款 应付票据 应付账款 已结算尚未完工款 预收账款 Advancefrom 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 Cost减：累计折旧 Less: AccumulatedDepreciationTotal fixed assetsCurrentliabilityShort-term loans Notes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）加：投资收益（亏损以“—”填列）补贴收入 Subsidy Income 营业外收入 Non-operatingincome 减：营业外支出 Less: Non-operating expense Profit from operation （ - means loss） Add: Investment四、利润总额(亏损总额以“—”填列)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 appropriationSupplementary Information: 出售、处置部门或被投资单位收益 自然灾害发生损失 会计政策变更增加Profit before Tax补充资料：1． 2．Gains on disposal of operating divisions or investments Losses from natural disaster 或减少) 利润总额 Increase (decrease) in profit due to changes in accounting 3．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。
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。
三大会计报表中英文对照
三大会计报表中英文对照资产负债表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页脚内容1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页脚内容2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页脚内容3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 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页脚内容4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 页脚内容5。
会计报表中英文对照
INCቤተ መጻሕፍቲ ባይዱME STATEMENT
单位:人民币 UNIT:RMB
上年同期累计数
利 润 表
编报单位: Draw Up Unit:
行次 项 目 ITEMS LINE NO: 产品销售收入 其中：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 其中：出口产品销售成本 产品销售毛利 减：销售费用 管理费用 财务费用 其中：利息支出(减利息收入) 汇兑损失(减汇兑收益) 产品销售利润 加：其他业务利润 营业利润 加：投资收益 营业外收入 减：营业外支出 加：以前年度损益调整 利润总额 减：所得税 净利润 Sales Including: Export sales Less: sales discounts and allowances Net sales Less: sales tax Cost of sales Including: Cost of export sales Gross profit on sales Less: selling expenses General and administrative expenses Financial expenses Including: Interest expenses (less interest income) Exchange loss(less exchange gains) Profit on sales Add:profit from other operations Operating profit Add: investment income Non-operating income Less: Non-operating expenses Add: Adjustment to prior year's income and expense Profit before tax Less: Income tax Net profit 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Current period Year to date Last year actual 本 期 数 本年累计数
会计报表术语中英文对照
会计报表术语中英文对照一、损益表INCOME STATEMENTOperating Results 经营业绩Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Sales 销售额Turnover 营业额Cost of revenues 销售成本Gross profit 毛利润Gross margin 毛利率EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率EBITA 息、税、摊销前利润EBIT 息税前利润/营业利润Operating profit 营业利润Operating margin 营业利润率EBIT margin EBIT率（营业利润率）Profit before disposal of investments 出售投资前利润Operating expenses: 营业费用：Research and development costs （R&D）研发费用marketing expensesSelling expenses 销售费用Cost of revenues 营业成本Selling Cost 销售成本Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用Selling and distribution costs 营销费用/行销费用General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用Profit from operating activities 营业利润/经营活动之利润Finance costs 财务费用/财务成本Financial result 财务费用Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动Equity loss of affiliates 子公司权益损失Profit before tax 税前利润taxes 税项Profit for the period 本期利润Net loss 净损失Net Margin 净利率extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Intersegment eliminations 公司内部冲销Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to shareholders 股东分红（红利）Securities litigation expenses, net 证券诉讼净支出Intersegment eliminations 部门间消减ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率Equit ratio 产权比率Current ration (times) 流动比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OA（Operating Assets）经营性资产OL（Operating Liabilites）经营性负债NBC(Net Borrow Cost) 净借债费用NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益NFO(Net Financial Owners) 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilites leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益SPREAD 差价RE(Residual Earning) 剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金/抵押存款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables 预付账款、按金及其它应收款Total current assets 流动资产合计Tangible assets 有形资产Intangible assets 无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets 固定资产Plant Assets 厂房资产Lease prepayments 预付租金Intangible assets 无形资产Deferred tax assets 递延税/递延税项资产Total assets 资产合计Liabilities 负债Current liabilities 流动负债Short-term bank loans 短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Total current liabilities 流动负债合计Deferred tax liabilities 递延税Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Treasury shares 库存股票Total shareholders’ equity股东权益合计Equity 股东权益、所有者权益、净资产Shareholder’s EquityStockholder's EquityOwner's Equity股东权益、所有者权益Total liabilities and shareholders’ equity负债和股东权益合计Capital and reserves attributable to the Company’s equity holders本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Inerim dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券Shareholders’ fund股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Exchange loss 汇兑损失Loss of disposal of property,plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）/ 增加Cash and cash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments （incl. financial assets）金融资产投资Investments in acquisitions 并购投资Net cash flow 现金流量净额11 / 11。
中英文对照财务报表常用单词
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 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 & 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 of impairment 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 landChap. 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 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 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 /resutructionChap. 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 SheetConsolidated Income StatementConsolidated Cash Flow StatementConsolidated Statement of Changes in Equity父亲的格局决定家庭的方向一个家庭的福气运道，不是凭空出现的，它是家庭成员共同努力得来的。
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会计报表对照翻译用词大全资产负债表Balance Sheet表头内容：编制单位：Company name（列于表名之上）年月日：As Of Dec. 31.2010货币单位：Monetary Unit: Rupee资产：ASSETS行次：Line年初数：Bal.B/Y期末数：Bal.E/P负债和所有者权益：LIABILITIES AND OWNERS’ EQUITY资产项目LIABILITIES ITEM流动资产: CURRENT ASSETS货币资金Money Funds库存现金Cash in hand短期投资Short term investments交易性金融资产Trading financial assets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非流动资产：NON-CURRENT ASSETS:可供出售金融资产：Financial assets available for sale持有至到期投资: Held-to-maturity investment投资性房地产Investment Real Estate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长期应收款Long-term receivables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生产性生物资产Productive Biological 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商誉Goodwill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非流动资产合计Total non-current assets资产总计Total Assets负债项目LIABILITIES ITEM短期借款Short-term loans交易性金融负债transaction financial liabilities应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付职工薪酬Payroll Payable应付工资Accrued payro1l应付福利费Welfare payable应付利润Profits payab1e应付股利dividend payable应交税费Taxes and Dues Payable应付利息Interest 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非流动负债：NON-CURRENT LIABILITIES长期借款Long-term loans应付债券Bonds payable长期应付款Long-term accounts payable专项应付款Special accounts payable预计负债Estimated Liabilities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非流动负债合计：Total non-current liabilities负债合计Total liabilities所有者权益：OWNERS’ EQUITY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减：库存股Less：Treasury stock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 owner's equity负债及所有者权益总计Total Liabilities & Equity表尾项目法定代表人Legal representative财务负责人Financial Officer制表人：Prepared by:利润表INCOME STATEMENT表头内容：编制单位：Company name（列于表名之上）年月：For the period from to货币单位：Monetary Unit: Rupee项目ITEMS产品销售收入Sales of products主营业务收入main business income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减：主营业务成本Less: Prime Operating Cost产品销售净额Net sales of products减：产品销售税金Less：Sales tax营业税费Business Taxes and Surcharges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 ／management Fees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投资净收益Net income on investment其中对联营企业与合营企业的投资收益Investment income from Associates and joint ventures加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses资产减值损失Assets Devaluation其中：非流动资产处置净损失Of which: net loss from disposal of non-current assets 加：公允价值变动净收益Add: Net income due to Fair Value Change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表尾项目法定代表人Legal representative财务负责人Financial leader制表人：Prepared by:现金流量表Cash Flows Statement表头内容：编制单位：Company name（列于表名之上）年月：For the period ended货币单位：Monetary Unit: Rupee项目：Item行次：Line金额：Amount表体内容：Table content:一、经营活动产生的现金流量：1.Cash Flows from Operating Activities:01)销售商品、提供劳务收到的现金Cash received from sales of goods or rendering of services02)收到的租金Rental received03)收到的税费返还refunds of tax and levy04)Refund of other taxes and levy other than value added tax07)收到的其它与生产经营有关现金Other cash received relating to operating activities08)现金流入小计Sub-total of cash inflows09)购买商品、接受劳务支付的现金Cash paid for goods and services10)经营租赁所支付的现金Cash paid for operating leases11)支付给职工及为职工支付的现金Cash paid to and on behalf of employees12)支付的各项税费Taxes paid支付的增值税款Value added tax on purchases paid13)支付的所得税款Income tax paid14)Taxes paid other than value added tax and income tax17)支付的其它与经营活动有关的现金Other cash paid relating to operating activities18)现金流出小计Sub-total of cash outflows19)经营活动产生的现金流量净额Net cash flows from operating activities二、投资活动产生的现金流量： 2.Cash Flows from Investing Activities:20)收回投资所收到的现金Cash received from return of investments21)分得股利或利润所收到的现金Cash received from distribution of dividends or profits22)取得债券利息收入所收到的现金Cash received from bond interest income23)处置固定、无形资产、其它资产收现金Net cash received from disposal of fixed assets,intangible assets and other long-term assets26)收到的其它与投资活动有关的现金Other cash received relating to investing activities27)现金流入小计Sub-total of cash inflows28)购置固定、无形资产、其它资产付现金Cash paid to acquire fixed assets,intangible assets and other long-term assets29)权益性投资所支付的现金Cash paid to acquire equity investments30)债权性投资所支付的现金Cash paid to acquire debt investments33)支付的其他与投资活动有关的现金Other cash paid relating to investing activities34)现金流出小计Sub-total of cash outflows35)投资活动产生的现金流量净额Net cash flows from investing activities三、筹资活动产生的现金流量： 3.Cash Flows from Financing Activities:36)吸收权益性投资所收到的现金Proceeds from issuing shares37)发性债券所收到的现金Proceeds from issuing bonds38)借款所收到的现金Proceeds from borrowings41)收到的其它与筹资活动有关的现金Other proceeds relating to financing activities42)现金流入小计Sub-total of cash inflows43)偿还债务所支付的现金Cash repayments of amounts borrowed44)发生筹资费用所支付的现金Cash payments of expenses on any financing activities45)分配股利或利润所支付的现金Cash payments for distribution of dividends or profits46)偿付利息所支付的现金Cash payments of interest expenses47)融资租赁所支付的现金Cash payments for finance leases48)减少注册资本所支付的现金Cash payments for reduction of registered capital51)支付的其他与筹资活动有关的现金Other cash payments relating to financing activities52)现金流出小计Sub-total of cash outflows53)筹资活动产生的现金流量净额Net cash flows from financing activities四、汇率变动对现金的影响额：4.Effect of Foreign Exchange Rate Changes on Cash五、现金及现金等价物净增加额： Increase in Cash and Cash Equivalents现金流量补充资料Supplemental Information1、不涉及现金收支的投资和筹资活动：1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)以固定资产偿还债务Repayment of debts by the transfer of fixed assets57)以投资偿还债务Repayment of debts by the transfer of investments58)以固定资产进行投资Investments in the form of fixed assets59)以存货偿还债务Repayments of debts by the transfer of investories2、将净利润调节为经营活动的现金流量 2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)净利润Net profit63)加：计提的坏帐准备或转销的坏帐Add provision for bad debt or bad debt written off64)固定资产折旧Depreciation of fixed assets65)无形资产摊销Amortization of intangible assets待摊费用减少（减：增加）Decrease in unamortized Expenditures(less: increase)66)处置固定、无形资产、其它资产损失Losses on disposal of fixed assets,intangible assets and other long-term assets(less: gains)67)固定资产报废损失Losses on scrapping of fixed assets68)财务费用Financial expenses69)投资损失（减：收益）Losses arising from investments (less: gains)70)Defered tax credit (less:debit)71)存货的减少（减：增加）Decrease in inventories(less：increase)72)经营性应收项目的减少（减：增加）Decrease in operating receivables (less:increase)73)经营性应付项目的增加（减：减少）Increase in operating payables (less:decrease)74)Net payment on value added tax(less:net receipts)其它others75)经营活动产生的现金流量净额Net cash flows from operating activities3、现金及现金等价物净增加情况 Increase in Cash and Cash Equivalents76)现金的期末余额cash at the end of the period77)减：现金的期初余额Less:cash at the beginning of the period78)加：现金等价物的期末余额Plus:cash equivalents at the end of the period79)减：现金价物的期初余额Less:cash equivalents at the beginning of the period80)现金及现金等价物净增加额Net increase in cash and cash equivalents表尾项目法定代表人Legal representative财务负责人Financial leader制表人：Prepared by:。