所有者权益变动表(英文对照)
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.
会计报表项目中英文对照(三张主表)
会计报表工程中英文对照(三张主表)1、Balance sheet(audited) 资产负债表Assets 资产Current assets 流动资产、Cash 货币资金Short-term investment 短期投资Notes receivable 应收票据Dividends receivable 应收股利Interest receivable 应收利息Account receivable 应收帐款Other receivable 其他应收款Advanced to suppliers 预付帐款Subsidies receivable 应收补贴款Inventories 存货Prepaid expenses 待摊费用Long-term investments maturing within one year 一年内到期的长期投资Other current assents 其他流动资产Total current assets 流动资产合计Long-term investments 长期投资Long-term equity investment 长期股权投资Long-term debt investment 长期债权投资Total long-term investment 长期投资合计Fixed assets 固定资产Fixed assets-cost 固定资产原价Less: accumulated depreciation 减：累计折旧Fixed assets net value 固定资产净值Less: impairment of fixed assets 减：固定资产减值准备Fixed asset-book value 固定资产净值Materials for projects 工程物资Construction in progress 在建工程Disposal of fixed assets 固定资产清理Total fixed assets 固定资产合计Intangible assets and other assets 无形资产及其他资产Intangible assets 无形资产Long-term deferred expenses 长期待摊费用Other long-term assets 其他长期资产Total intangible assets and other assets 无形资产及其他资产合计Deferred tax：递延税项Deferred tax debit 递延税款借项Total assets 资产总计Liabilities and owners’ equity负债及所有者权益Current liabilities : 流动负债Short-term loans 短期借款Notes payable 应付票据Account payable 应付帐款Advance from customers 预收帐款Accrued payroll 应付工资Accrued employee’s welfare expenses应付福利费Dividends payable 应付股利Taxes payable 应交税金Other taxes and expense payable 其他应交款Other payable 其他应付款Accrued expenses 预提费用Provisions 预计负债Long-term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term liabilities：长期负债Long-term loans 长期借款Bonds payable 应付债券Long-term accounts payable 长期应付款Specific account payable 专项应付款Other long-term liabilities 其他长期负债Total long-term liabilities 长期负债合计Deferred tax: 递延税项Deferred tax credits 递延税款贷项Total other liabilities : 负债合计Owner’s equity:所有者权益〔股东权益〕Paid-in capital 实收资本Less :investment returned 减：已归还投资Pain-in capital-net 实收资本净额Capital surplus 资本公积Surplus from profits 盈余公积Including: statutory public welfare fund 其中：法定公益金Undistributed profit 未分配利润Total owner’s equity所有者权益〔股东权益〕Total liabilities and owner’s equities负债及所有者权益Total liabilities and owner’s equiti es 负债及所有者权益2、Income statement (audited) 利润表Item 工程Sales 产品销售收入Including :export sales 其中：出口产品销售收入Less: sales discounts and allowances 减：销售折扣与折让Net sales 产品销售净额Less: sales tax 减：产品销售税金Cost of sales 产品销售本钱Including :cost of export sales 出口产品销售本钱Gross profit 产品销售毛利Less : selling expense 减：销售费用General and administrative expense 管理费用Financial expense 财务费用Including :interest expense(less interest income) 其中：利息支出〔减利息收入〕Exchange loss (less exchange gain) 汇兑损失〔减汇兑收益〕Income from main operation 产品销售利润Add :income from other operations 加：其他业务利润Operating income 营业利润Add : investment income 加：投资收益Non-operating expense 营业外收入Less: non-operating expense 减：营业外支出Add: adjustment to pripr year’s income and expense加：以前年度损益调整Income before tax 利润总额Less: income tax 减：所得税Net income 净利润Statement of profit apropriation and distribution (audited) 利润分配表Item 工程Net income 净利润Add: undistributed profit at beginning of year 加：年初未分配利润Other transferred in 其他转入Profit available for distribution 可供分配的利润Less: statutory surplus from profits 减：提取法定盈余公积Statutory public welfare fund 提取法定公益金Staff and workers’ bonus and welfare fund职工奖励及福利基金Reserve fund 提取储藏基金Enterprise expansion fund 提取企业开展基金Profit capitalized on return of investments 利润归还投资Profit available for distribution to owners 可供投资者分配的利润Less: dividends payable for preferred stock 应付优先股股利V oluntary surplus from profits 提取任意盈余公积Dividends payable for common stock 应付普通股股利Dividends transferred to capital 转作股本的普通股股利Undistributed profit 未分配利润3、Cash flows statement 现金流量表工程 Item NO。
会计报表项目中英文对照(三张主表)
会计报表工程中英文对照(三张主表)1、Balance sheet(audited) 资产负债表Assets 资产Current assets 流动资产、Cash 货币资金Short-term investment 短期投资Notes receivable 应收票据Dividends receivable 应收股利Interest receivable 应收利息Account receivable 应收帐款Other receivable 其他应收款Advanced to suppliers 预付帐款Subsidies receivable 应收补贴款Inventories 存货Prepaid expenses 待摊费用Long-term investments maturing within one year 一年内到期的长期投资Other current assents 其他流动资产Total current assets 流动资产合计Long-term investments 长期投资Long-term equity investment 长期股权投资Long-term debt investment 长期债权投资Total long-term investment 长期投资合计Fixed assets 固定资产Fixed assets-cost 固定资产原价Less: accumulated depreciation 减：累计折旧Fixed assets net value 固定资产净值Less: impairment of fixed assets 减：固定资产减值准备Fixed asset-book value 固定资产净值Materials for projects 工程物资Construction in progress 在建工程Disposal of fixed assets 固定资产清理Total fixed assets 固定资产合计Intangible assets and other assets 无形资产及其他资产Intangible assets 无形资产Long-term deferred expenses 长期待摊费用Other long-term assets 其他长期资产Total intangible assets and other assets 无形资产及其他资产合计Deferred tax：递延税项Deferred tax debit 递延税款借项Total assets 资产总计Liabilities and owners’ equity负债及所有者权益Current liabilities : 流动负债Short-term loans 短期借款Notes payable 应付票据Account payable 应付帐款Advance from customers 预收帐款Accrued payroll 应付工资Accrued employee’s welfare expenses应付福利费Dividends payable 应付股利Taxes payable 应交税金Other taxes and expense payable 其他应交款Other payable 其他应付款Accrued expenses 预提费用Provisions 预计负债Long-term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term liabilities：长期负债Long-term loans 长期借款Bonds payable 应付债券Long-term accounts payable 长期应付款Specific account payable 专项应付款Other long-term liabilities 其他长期负债Total long-term liabilities 长期负债合计Deferred tax: 递延税项Deferred tax credits 递延税款贷项Total other liabilities : 负债合计Owner’s equity:所有者权益〔股东权益〕Paid-in capital 实收资本Less :investment returned 减：已归还投资Pain-in capital-net 实收资本净额Capital surplus 资本公积Surplus from profits 盈余公积Including: statutory public welfare fund 其中：法定公益金Undistributed profit 未分配利润Total owner’s equity所有者权益〔股东权益〕Total liabilities and owner’s equities负债及所有者权益Total liabilities and owner’s equiti es 负债及所有者权益2、Income statement (audited) 利润表Item 工程Sales 产品销售收入Including :export sales 其中：出口产品销售收入Less: sales discounts and allowances 减：销售折扣与折让Net sales 产品销售净额Less: sales tax 减：产品销售税金Cost of sales 产品销售本钱Including :cost of export sales 出口产品销售本钱Gross profit 产品销售毛利Less : selling expense 减：销售费用General and administrative expense 管理费用Financial expense 财务费用Including :interest expense(less interest income) 其中：利息支出〔减利息收入〕Exchange loss (less exchange gain) 汇兑损失〔减汇兑收益〕Income from main operation 产品销售利润Add :income from other operations 加：其他业务利润Operating income 营业利润Add : investment income 加：投资收益Non-operating expense 营业外收入Less: non-operating expense 减：营业外支出Add: adjustment to pripr year’s income and expense加：以前年度损益调整Income before tax 利润总额Less: income tax 减：所得税Net income 净利润Statement of profit apropriation and distribution (audited) 利润分配表Item 工程Net income 净利润Add: undistributed profit at beginning of year 加：年初未分配利润Other transferred in 其他转入Profit available for distribution 可供分配的利润Less: statutory surplus from profits 减：提取法定盈余公积Statutory public welfare fund 提取法定公益金Staff and workers’ bonus and welfare fund职工奖励及福利基金Reserve fund 提取储藏基金Enterprise expansion fund 提取企业开展基金Profit capitalized on return of investments 利润归还投资Profit available for distribution to owners 可供投资者分配的利润Less: dividends payable for preferred stock 应付优先股股利V oluntary surplus from profits 提取任意盈余公积Dividends payable for common stock 应付普通股股利Dividends transferred to capital 转作股本的普通股股利Undistributed profit 未分配利润3、Cash flows statement 现金流量表工程 Item NO。
(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
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。
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.
所有者权益变动表-中英文版(含公式)
其他
Others
二、本年年初余额 Balance at the beginning of current year
三、本年增减变动金额（减少以“-”号填列） Increases/ decreases in current year (fill
"-" for decreases)
（一）综合收益总额 Total comprehensive income
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
上年金额
归属于母公司所有者权益 The owner's equity attrib
减：库存股
资本公积 Capital surplus
32
四、本年年末余额 Balance at the end of current year
33
注：加▲楷体项目为金融类企业专用。 Remark: The project with ▲ is financial
enterprises dedicated.
实收资本（或股 其他权益工具 本）Paid-in capital Other equity
其中：法定公积金 Including：Statutory reserves
任意公积金 Di发展基金 Expansion fund of enterprise
#利润归还投资 Profits capitalizad on return of investment
2、提取一般风险准备 Extraction of general risk reserves
编制单位：Enterprise's name：
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。
ACCAF中英文单词对照表
ACCAF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=sales 5．费用expense6．厂房plant7．机器machine8．无形资产intangible asset 9．非流动资产Non current asset （6 78属于9）10．库存现金petty cash11．银行存款cash12．应收账款trade receivable=A/R 13．存货inventory 13 属于14）15．贷款loan16．应付账款trade payables=A/P 17．预收账款advance from customers 18．流动负债current liability （15 1617 属于18）19．实收资本share capital20．资本公积share premium21．留存收益Retained earnings=R/ES 22．资产负债表statement of financialposition=SOFP23 ．所有者权益变动表statementofchanges in equity=SOCIE24．现金流量表statement of cash第二章14．流动资产current asset （10 11flow25．利润表statement of comprehensive income=SOCI4．贸易折扣（商业折扣） trade discount7. 空头支票 dishonored cheque9. 取走 withdraw11. 公司业务错误 business error5．现金折扣 cash discount 6. 不含税 exclusive 7. 含税 inclusive8. 交易事项 Transaction8. 未结清的款项，别人给我的 uncleared lodgement9. 未承兑的汇票 unpresent cheque 10. 别人给我支票 undrawn cheque 复式记账 double-entry第五章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 tax1. 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 onoverdraft12.银行业务错误bank error 23.一般性坏账准备general13.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=subsidiaryledger=memo account19.应收账款总账receivablecontrol account =receivable general ledger20.应收账款明细账receivable ledger=sales ledger21.坏账bad debt=irrecoverable debt allowance 24.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periodaverage=weighted average5移动加权平均法continuous average=continuous weighted average22.毛利润gross profit cost method=moving weighted average3运输费delivery and handling6成本historical cost7可变现净值net realizable value 8资产减值损失- 计提的存货跌价准备expense-inventory written-down 9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 4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 bookvalue=carryingpreparation method3.现时义务present obligation15固定资产处置disposal of fixed asset16固定资产清理disposal account 17研究性支出research cost 18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 life 21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 4.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omissionvalueliabilities8.任命错误commission errors。
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Surplusreserve盈余准备金
Undistributedprofit未分配利润
Totalowners’equity所有者权益总计
Paid-incapital(orstock)
Capitalsurplus
Less:Treasurystock
Surplusreserve
2Others其他
4.Profitdistribution利润分配
1Appropriationofsurplusreserve提取盈余公积
2Profitdistributedtoowners(orstockholders)对所有者的分配
3Others其他
5.Transferswithintheowners’equity权益内部结转
StatementofChangesinOwners’Equity
Preparedby:Period:_________Monetaryunit:RMByuan
Item项目名称
Currentyear本年数
Prioryear上年数
Paid-incapital(orstock)实收资本
Capitalsurplus资本公积
Ⅲ.Increases/decreasesincurrentyear(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
Ⅳ.Balanceattheendofcurrentyear年末余额
1Capital(orstock)transferredfromcapitalsurplus资本公积转增资本
2Capital(orstock)transferredfromsurplusreserve盈余公积转增资本
3Recoveryoflossesbysurplusreserve盈余公积弥补亏损
4Others其他
4OtherΒιβλιοθήκη 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
-basedpaymentsrecordedinowners’equity计入权益的股份支付数
Undistributedprofit
Totalowners’equity
Ⅰ.Balanceattheendofprioryear期初余额
Add:Accountingpolicychanges加：会计政策变更影响数
Priorerrors’correction上年会计差错更正
Ⅱ.Balanceatthebeginningofcurrentyear本年期初数
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