财务报表英文翻译

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会计专业术语翻译

会计方面专业术语的英文翻译acceptanc e承兑account 账户accountan t会计员accountin g会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotment s分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessmen t课税assets 资产attorneyfee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draf t银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptc y破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchan g汇e票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds债券bonus红利book valu e账面价值bookkeepe r簿记员bookkeeping 簿记branch office general ledger支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cashin bank 存银行现金cash ondelivery 交货收款cash onhand 库存现金cash payment现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness借据certified check 保付支票certified public accountant会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balancesheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost pric e成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expen s送e货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款depositslip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterpris e企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchangeloss 兑换损失expenditure 经费expense 费用extension 延期facevalu e票面价值factor 代理商fair valu e公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cos t固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income ta x所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investmen t投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本jointventure 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amoun t净额net asset 资产净额net incom e净收入net loss 净亏损net profi t纯利netvalue 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivabl e应收款recoup 补偿redemptio n偿还refund 退款remittanc e汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales销货sale return 销货退回sale discount 销货折扣salvage 残值sample fe e样品scrap废料scrap value 残余价值securitie s证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cos t总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travellin g差旅费trial balance 试算表trust信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimitedcompany 无限公司unlimitedliability 无限责任unpaiddividend 未付股利valuation 估价value价值vendor 卖主voucher 传票wagerate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work orde r工作通知单year end 年结Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accountin g管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally acceptedaccounti npgrinciples 公认会计原则General-purpose information 通用目的信息Government Accounting Office政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and ExchangeCommissio n证券交易委员会Statement of cash flow 现金流量表Statement of financialposition 财务状况表Tax accounting 税务会计Accountin e g quation会计等式Articulation 勾稽关系Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosur e批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investingactivities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰。

财务报表英文翻译

资产负债表（一）一、资产ASSETS流动资产：CURRENT ASSETS货币资金Cash and cash equivalents结算备付金Provision of settlement fund拆出资金Funds lent交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收保费Insurance premiums receivable应收分保账款Cession premiums receivable应收分保合同准备金Provision of cession receivable应收利息Interests receivable其他应收款Other receivables买入返售金融资产Recoursable financial assets acquired存货Inventories其中：原材料Raw materials库存商品（产成品）Finished goods一年内到期的非流动资产Non-current assets maturing within one year其他流动资产Other current assets其中：内部银行Including：In-house bank流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款Loans and payments可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment real estates固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets其中：特准储备物资Including：Physical assets reserve specifically authorized非流动资产合计TOTAL NON-CURRENT ASSETS资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：CURRENT LIABILITIES短期借款Short-term borrowings向中央银行借款Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance卖出回购金融资产款Funds from sales of financial assets with repurchasement agreement 应付手续费及佣金Handling charges and commissions payable应付职工薪酬Employee benefits payable其中：应付工资Including：Wages payable应付福利费Welfare payable其中：职工奖励及福利基Including：Bonus and welfare fund for staff and workers应交税费Taxes and surcharges payable其中：应交税金Including：Taxes payable应付利息Interests payable应付股利Dividends payable其他应付款Other payables应付分保账款Cession insurance premiums payable保险合同准备金Provision for insurance contracts代理买卖证券款Funds received as agent of stock exchange代理承销证券款Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liabilities其中：内部银行Including：In-house bank流动负债合计TOTAL CURRENT LIABILITIES非流动负债：NON-CURRENT LIABILITIES长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Estimated Liabilities递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liabilities其中：特准储备基金Including：Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）：OWNERS' EQUITY（or shareholders' equity）实收资本（或股本）Paid-up capital（or share 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 capital减：已归还投资Less：Investment returned实收资本净额Net paid-up capital资本公积Capital reserves减：库存股Treasury stock专项储备Special reserves盈余公积Surplus reserves其中：法定公积金Statutory surplus reserve任意公积金Other surplus reserve储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalized on return of investment一般风险准备Provision for normal risks未分配利润Retained earnings/Undistributed profits外币报表折算差额Exchange differences on translating foreign operations归属于母公司所有者权益合计Total equity attributable to the shareholders of parent companyTotal equity attributable to the shareholders of parent company少数股东权益Minority shareholders' equity (B/S)所有者权益合计TOTAL OWNERS' EQUITY负债和所有者权益总计TOTAL LIABILITIES AND OWNERS' EQUITY资产负债表（二）一、资产ASSETS流动资产: CURRENT ASSETS货币资金Cash and cash equivalents交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable减：坏帐准备Less：Provision for bad debts预付款项Advances to suppliers应收股利Dividends receivable其他应收款Other receivables存货Inventories其中：原材料Including：Raw materials库存成品及商品Inventory of finished goods低值易耗品Consumbles一年内到期的非流动资产Non-current assets maturing/due within one 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Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资long-term equity investments投资性房地产Investment real estate固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets非流动资产合计TOTAL NON-CURRENT ASSETS资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：CURRENT LIABILITIES短期借款Short-term borrowings交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance应付职工薪酬Employee benefits payable/Staff remuneration payables应交税费Taxes and surcharges payable应付股利Dividends payable其他应付款Other payables一年内到期的非流动负债Non-current liabilities maturing 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 borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Provisions for liabilities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三、所有者权益（或股东权益）：OWNERS' EQUITY (or shareholders' equity)实收资本（或股本）Paid-up capital (or share capital)其中：国家资本National capital集体资本Collateral capital法人资本Legal person's capital个人资本Personal capital外商资本Foreign capital资本公积Capital reserves减：库存股Treasury stock盈余公积Surplus reserves未分配利润Retained earnings/Undistributed profit所有者权益（或股东权益）合计TOTAL OWNERS' EQUITY (OR SHAREHOLDERS' EQUITY)负债和所有者权益（或股东权益）总计TOTAL LIABILITIES AND OWNERS' EQUITY利润表一、营业总收入Overall sales/Overall income其中：营业收入Including: Sales/Income from operations/Income from operations 其中：主营业务收入Sales/Income from main business/Income from main business 其他业务收入Sales/Income from other business/Income from other business 利息收入Interests income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本Overall costs其中：营业成本Including: Costs of operations其中：主营业务成本Costs of main business其他业务成本Costs of other business利息支出Interests expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Taxes and surcharges on operations销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费Entertainment expenses/Business entertainment研究与开发费Research and development costs财务费用Financial expenses其中：利息支出Interests expenses利息收入Interests income汇兑净损失Foreign exchange net loss资产减值损失Impairment loss on assets加：公允价值变动收益（损失以“－”号填列）Plus: Gain or loss from changes in fair values 投资收益（损失以“－”号填列）Investment income其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions三、营业利润（亏损以“－”号填列）Profit from operations加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gain from disposal of non-current assets非货币性资产交换利得Gain from exchange of non-monetary assets政府补助Governmental subsidy债务重组利得Gain of debt restructuring减：营业外支出Less: Non-operating expenses其中：非流动资产处置损失Loss from disposal of non-current assets非货币性资产交换损失Loss from exchange of non-monetary assets债务重组损失Loss of debt restructuring四、利润总额（亏损总额以“－”号填列）Profit before tax加：应弥补亏损Loss to cover减：所得税费用Less: Income tax expenses五、净利润（净亏损以“－”号填列）Net profit其中：被合并方在合并前实现的净利润Among which: Net profit recognized before the merger归属于母公司所有者的净利润Net profit attributable to shareholders of parent company 少数股东损益Minority interest income六、每股收益：Earnings per share (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益Other comprehensive income八、综合收益总额Total comprehensive income归属于母公司所有者的综合收益总额Total comprehensive income attributable to shareholders of parent company归属于少数股东的综合收益总额Total comprehensive income attributable to minority shareholders现金流量表（都要校对一下）一、经营活动产生的现金流量Cash flows from operating activities销售商品、提供劳务收到的现金Cash received from the sales of goods and the rendering of services客户存款和同业存放款项净增加额Net increase in deposits from customers and placements from corporations in the same industry向中央银行借款净增加额Net increase in loan from central bank向其他金融机构拆入资金净增加额Net increase in funds borrowed from other financial institutions收到原保险合同保费取得的现金Cash premiums received on original insurance contracts收到再保险业务现金净额Cash received from re-insurance business保户储金及投资款净增加额Net increase in deposits and investments from insurers处置交易性金融资产净增加额Net increase in disposal of trading financial assets收取利息、手续费及佣金的现金Interest, handling charges and commissions received拆入资金净增加额Net increase in funds deposit回购业务资金净增加额Net increase in repurchasement business funds收到的税费返还Receipts of tax refunds收到其他与经营活动有关的现金Other cash received relating to operating activities 其中：企业内部银行收到的现金Including: Cash received by in-house bank经营活动现金流入小计Sub-total of cash inflows from operating activities购买商品、接受劳务支付的现金Cash payments for goods purchased and services received客户贷款及垫款净增加额Net increase in loans and payments on behalf存放中央银行和同业款项净增加额Net increase in deposits with centre bank and interbank支付原保险合同赔付款项的现金Payments of claims for original insurance contracts支付利息、手续费及佣金的现金Interests, handling charges and commissions paid支付保单红利的现金Commissions on insurance policies paid支付给职工以及为职工支付的现金Cash payments to and on behalf of employees支付的各项税费Payments of all types of taxes支付其他与经营活动有关的现金Other cash payments relating to operating activities经营活动现金流出小计Sub-total of cash outflows from operating activities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：Cash flows from investing activities收回投资收到的现金Cash received from disposals and withdraw on investment取得投资收益收到的现金Cash received from returns on investments处置固定资产、无形资产和其他长期资产收回的现金净额Net cash received from disposals of fixed assets, intangible assets and other long-term assets处置子公司及其他营业单位收到的现金净额Net cash received from disposals of subsidiariesand other business units收到其他与投资活动有关的现金Other cash received relating to investing activities投资活动现金流入小计Sub-total of cash inflows from investing activities购建固定资产、无形资产和其他长期资产支付的现金Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets投资支付的现金Cash payments to acquire investments质押贷款净增加额Net increase in secured loans取得子公司及其他营业单位支付的现金净额Net cash payments for acquisitions of subsidiaries and other business units支付的其他与投资活动有关的现金Other cash payments relating to investing activities投资活动现金流出小计Sub-total of cash outflows from investing activities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Cash flows from financing activities吸收投资所收到的现金Cash received from investors in making investment in the enterprise其中：子公司吸收少数股东投资收到的现金Including:Cash received from issuing shares of minority shareholders取得借款所收到的现金Cash received from borrowings发行债券收到的现金Proceeds from issuance of bonds收到的其他与筹资活动有关的现金Other cash received relating to financing activities筹资活动现金流入小计Sub-total of cash outflows from financing activities偿还债务所支付的现金Cash repayments of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash payments for distribution of dividends or profits, or cash payments for interest expenses其中：子公司支付给少数股东的股利、利润Including: Subsidiary companies pay cash to minority shareholders for interest expenses and distribution of dividends or profit支付的其他与筹资活动有关的现金Other cash payments relating to financing activities筹资活动现金流出小计Sub-total of cash outflows from financing activities筹资活动产生的现金流量净额Net cash flows from financing activities四、汇率变动对现金及现金等价物的影响Effect of foreign exchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额Net increase in cash and cash equivalents加：期初现金及现金等价物余额Plus:Cash and cash equivalents at beginning of period六、期末现金及现金等价物余额Cash and cash equivalents at end of period本月实际Actual for this month去年同期The corresponding period of last year本年累计Accumulative total for this year行次Line金额Amount项目Item。

财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)

递延税项 : Deferred taxes: 递延税款借项 Deferred tax debit
资产总计 Total assets
文档项 Deferred tax credit 负债合计 Total liabilities
所有者权益（或股东权益） Owner’ s (Stockholders ’ ) equity 实收资本（或股本） Paid-in capital (or stock) 减：已归还投资 Less: Investment returned 实收资本（或股本）净额 Paid-in capital (or stock) - net 资本公积 Capital surplus 赢余公积 Surplus reserve
流动负债 Current liabilities 短期借款 Short-term loans 应付票据 Notes payable
应付账款 Accounts payable 预收账款 Advances from customers 应付工资 Accrued payroll 应付福利费 Welfare expenses payable
递延税项
Fixed assets-net 工程物资 Construction materials 在建工程 Construction in progress 固定资产清理 Disposal of fixed assets 固定资产合计 Sub-total of fixed assets 无形资产及其他资产 Intangible and other assets 无形资产 Intangible assets 长期待摊资产 Long-term prepayment 其他长期资产 Other long-term assets 无形资产及其他资产合计 Sub-total of intangible and other assets

财务报表英文翻译大全

资产负债表Balance Sheet编制单位:______年______月________日单位: 元Prepared by: Month:_______Date:_______Year Monetary unit:_______利润表Income Statement编制单位：______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan资产减值准备明细表Statement of Provision for Impairment of Assets编制单位：年度单位: 元Prepared by:Period:_________ Monetary unit: RMB Yuan注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。

Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan应交增值税明细表VAT Payable Movement Table编制单位：年度单位: 元Prepared by:Period:_________ Monetary unit: RMB Yuan利润分配表Statement of Profit Distribution编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMBYuan分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元Prepared by: Period:_____ Monetary unit: RMB Yuan分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元Prepared by: Period:_____ Monetary unit: RMB Yuan不可见预费contingencies信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润。

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。

财务报表英文翻译

资产负债表（一）一、资产 ASSETS流动资产：CURRENT ASSETS货币资金 Cash and cash equivalents结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivables买入返售金融资产 Recoursable financial assets acquired存货 Inventories其中：原材料Raw materials库存商品（产成品） Finished goods一年内到期的非流动资产 Non-current assets maturing within one year 其他流动资产 Other current assets其中：内部银行 Including：In-house bank流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款 Loans and payments可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产（固定资产原价） Fixed assets（Original value of fixed assets）减：累计折旧 Less：Accumulated depreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Reserve for fixed assets impairment 固定资产净额 Net fixed assets在建工程 Construction in progress工程物资 Project materials固定资产清理 Disposal of fixed assets生产性生物资产 Productive biological assets油气资产 Oil and natural gas assets无形资产 Intangible assets开发支出 Development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred income tax assets其他非流动资产 Other non-current assets其中：特准储备物资Including：Physical assets reserve specifically authorized非流动资产合计 TOTAL NON-CURRENT ASSETS资产总计 TOTAL ASSETS二、负债 LIABILITIES流动负债： CURRENT LIABILITIES短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项Payments received in advance卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金 Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including：Wages payable应付福利费Welfare payable其中：职工奖励及福利基 Including：Bonus and welfare fund for staff and workers应交税费 Taxes and surcharges payable其中：应交税金 Including：Taxes payable应付利息 Interests payable应付股利 Dividends payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债 Non-current liabilities maturing within one year其他流动负债 Other current liabilities其中：内部银行 Including：In-house bank流动负债合计 TOTAL CURRENT LIABILITIES非流动负债： NON-CURRENT LIABILITIES长期借款 Long-term borrowings应付债券 Debt securities issued长期应付款 Long-term payables专项应付款 Specific item payable预计负债Estimated Liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liabilities其中：特准储备基金 Including：Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES负债合计 TOTAL LIABILITIES三、所有者权益（或股东权益）： OWNERS' EQUITY（or shareholders' equity）实收资本（或股本）Paid-up capital（or share 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 capital减：已归还投资 Less：Investment returned实收资本净额Net paid-up capital资本公积 Capital reserves减：库存股 Treasury stock专项储备 Special reserves盈余公积 Surplus reserves其中：法定公积金Statutory surplus reserve任意公积金Other surplus reserve储备基金Reserve fund企业发展基金 Enterprise expansion fund利润归还投资Profits capitalized on return of investment 一般风险准备 Provision for normal risks未分配利润 Retained earnings/Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计Total equity attributable to the shareholders of parent companyTotal equity attributable to the shareholders of parent company少数股东权益 Minority shareholders' equity (B/S)所有者权益合计 TOTAL OWNERS' EQUITY负债和所有者权益总计 TOTAL LIABILITIES AND OWNERS' EQUITY资产负债表（二）一、资产 ASSETS流动资产: CURRENT ASSETS货币资金 Cash and cash equivalents交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable减：坏帐准备 Less：Provision for bad debts预付款项 Advances to suppliers应收利息 Interests receivable应收股利 Dividends receivable其他应收款 Other receivables存货 Inventories其中：原材料 Including：Raw materials库存成品及商品 Inventory of finished goods低值易耗品 Consumbles一年内到期的非流动资产 Non-current assets maturing/due within one 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 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 long-term equity investments投资性房地产 Investment real estate固定资产（固定资产原价） Fixed assets（Original value of fixed assets）减：累计折旧 Less：Accumulated depreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Reserve for fixed assets impairment 固定资产净额 Net fixed assets在建工程 Construction in progress工程物资 Project materials固定资产清理 Disposal of fixed assets生产性生物资产 Productive biological assets油气资产 Oil and natural gas assets无形资产 Intangible assets开发支出 Development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred income tax assets其他非流动资产 Other non-current assets非流动资产合计 TOTAL NON-CURRENT ASSETS资产总计 TOTAL ASSETS二、负债 LIABILITIES流动负债： CURRENT LIABILITIES短期借款 Short-term borrowings交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项Payments received in advance应付职工薪酬 Employee benefits payable/Staff remuneration payables应交税费 Taxes and surcharges payable应付利息 Interests payable应付股利 Dividends payable其他应付款 Other payables一年内到期的非流动负债 Non-current liabilities maturing 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 borrowings应付债券 Debt securities issued长期应付款 Long-term payables专项应付款 Specific item payable预计负债 Provisions for liabilities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三、所有者权益（或股东权益）：OWNERS' EQUITY (or shareholders' equity)实收资本（或股本）Paid-up capital (or share capital)其中：国家资本National capital集体资本 Collateral capital法人资本Legal person's capital个人资本 Personal capital外商资本 Foreign capital资本公积 Capital reserves减：库存股 Treasury stock盈余公积 Surplus reserves未分配利润 Retained earnings/Undistributed profit所有者权益（或股东权益）合计 TOTAL OWNERS' EQUITY (OR SHAREHOLDERS' EQUITY)负债和所有者权益（或股东权益）总计 TOTAL LIABILITIES AND OWNERS' EQUITY利润表一、营业总收入 Overall sales/Overall income其中：营业收入 Including: Sales/Income from operations/Income from operations 其中：主营业务收入Sales/Income from main business/Income from main business其他业务收入 Sales/Income from other business/Income from other business利息收入 Interests income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 Overall costs其中：营业成本 Including: Costs of operations其中：主营业务成本 Costs of main business其他业务成本 Costs of other business利息支出 Interests expenses手续费及佣金支出 Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Taxes and surcharges on operations销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中：业务招待费 Entertainment expenses/Business entertainment研究与开发费 Research and development costs财务费用 Financial expenses其中：利息支出 Interests expenses利息收入 Interests income汇兑净损失 Foreign exchange net loss资产减值损失 Impairment loss on assets加：公允价值变动收益（损失以“－”号填列） Plus: Gain or loss from changes in fair values投资收益（损失以“－”号填列）Investment income其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions 三、营业利润（亏损以“－”号填列）Profit from operations加：营业外收入 Plus: Non-operating profit其中：非流动资产处置利得 Gain from disposal of non-current assets非货币性资产交换利得 Gain from exchange of non-monetary assets政府补助Governmental subsidy债务重组利得Gain of debt restructuring减：营业外支出 Less: Non-operating expenses其中：非流动资产处置损失 Loss from disposal of non-current assets非货币性资产交换损失 Loss from exchange of non-monetary assets债务重组损失 Loss of debt restructuring四、利润总额（亏损总额以“－”号填列） Profit before tax加：应弥补亏损Loss to cover减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“－”号填列）Net profit其中：被合并方在合并前实现的净利润 Among which: Net profit recognized before the merger归属于母公司所有者的净利润 Net profit attributable to shareholders of parentcompany少数股东损益Minority interest income六、每股收益： Earnings per share (EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 Other comprehensive income八、综合收益总额 Total comprehensive income归属于母公司所有者的综合收益总额 Total comprehensive income attributable to shareholders of parent company归属于少数股东的综合收益总额 Total comprehensive income attributable to minority shareholders现金流量表（都要校对一下）一、经营活动产生的现金流量 Cash flows from operating activities销售商品、提供劳务收到的现金 Cash received from the sales of goods and the rendering of services客户存款和同业存放款项净增加额 Net increase in deposits from customers and placements from corporations in the same industry向中央银行借款净增加额 Net increase in loan from central bank向其他金融机构拆入资金净增加额 Net increase in funds borrowed from other financial institutions收到原保险合同保费取得的现金Cash premiums received on original insurance contracts收到再保险业务现金净额 Cash received from re-insurance business保户储金及投资款净增加额 Net increase in deposits and investments from insurers 处置交易性金融资产净增加额 Net increase in disposal of trading financial assets 收取利息、手续费及佣金的现金 Interest, handling charges and commissions received 拆入资金净增加额 Net increase in funds deposit回购业务资金净增加额 Net increase in repurchasement business funds收到的税费返还 Receipts of tax refunds收到其他与经营活动有关的现金 Other cash received relating to operating activities 其中：企业内部银行收到的现金 Including: Cash received by in-house bank经营活动现金流入小计 Sub-total of cash inflows from operating activities购买商品、接受劳务支付的现金 Cash payments for goods purchased and services received客户贷款及垫款净增加额 Net increase in loans and payments on behalf存放中央银行和同业款项净增加额 Net increase in deposits with centre bank and interbank支付原保险合同赔付款项的现金 Payments of claims for original insurance contracts 支付利息、手续费及佣金的现金 Interests, handling charges and commissions paid 支付保单红利的现金 Commissions on insurance policies paid支付给职工以及为职工支付的现金 Cash payments to and on behalf of employees支付的各项税费 Payments of all types of taxes支付其他与经营活动有关的现金 Other cash payments relating to operating activities经营活动现金流出小计 Sub-total of cash outflows from operating activities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：Cash flows from investing activities收回投资收到的现金 Cash received from disposals and withdraw on investment取得投资收益收到的现金 Cash received from returns on investments处置固定资产、无形资产和其他长期资产收回的现金净额 Net cash received from disposals of fixed assets, intangible assets and other long-term assets处置子公司及其他营业单位收到的现金净额 Net cash received from disposals of subsidiaries and other business units收到其他与投资活动有关的现金 Other cash received relating to investing activities 投资活动现金流入小计 Sub-total of cash inflows from investing activities购建固定资产、无形资产和其他长期资产支付的现金 Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets投资支付的现金 Cash payments to acquire investments质押贷款净增加额 Net increase in secured loans取得子公司及其他营业单位支付的现金净额 Net cash payments for acquisitions of subsidiaries and other business units支付的其他与投资活动有关的现金Other cash payments relating to investing activities投资活动现金流出小计 Sub-total of cash outflows from investing activities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 Cash flows from financing activities吸收投资所收到的现金 Cash received from investors in making investment in the enterprise其中：子公司吸收少数股东投资收到的现金 Including:Cash received from issuing shares of minority shareholders取得借款所收到的现金 Cash received from borrowings发行债券收到的现金 Proceeds from issuance of bonds收到的其他与筹资活动有关的现金Other cash received relating to financing activities筹资活动现金流入小计 Sub-total of cash outflows from financing activities偿还债务所支付的现金 Cash repayments of amounts borrowed分配股利、利润或偿付利息所支付的现金 Cash payments for distribution of dividends or profits, or cash payments for interest expenses其中：子公司支付给少数股东的股利、利润 Including: Subsidiary companies pay cash to minority shareholders for interest expenses and distribution of dividends or profit 支付的其他与筹资活动有关的现金Other cash payments relating to financing activities筹资活动现金流出小计 Sub-total of cash outflows from financing activities筹资活动产生的现金流量净额 Net cash flows from financing activities四、汇率变动对现金及现金等价物的影响 Effect of foreign exchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额 Net increase in cash and cash equivalents加：期初现金及现金等价物余额 Plus:Cash and cash equivalents at beginning of period六、期末现金及现金等价物余额 Cash and cash equivalents at end of period本月实际 Actual for this month去年同期 The corresponding period of last year本年累计 Accumulative total for this year行次 Line金额 Amount项目 Item。

会计学财务报表中英文对照外文翻译文献

会计学财务报表中英文对照外文翻译文献(文档含英文原文和中文翻译)译文：中美财务报表的区别(1)财务报告内容构成上的区别1)美国的财务报告包括三个基本的财务报表，除此之外，典型的美国大公司财务报告还包括以下成分：股东权益、收益与综合收益、管理报告、独立审计报告、选取的5-10年数据的管理讨论与分析以及选取的季度数据。

2)我国财务报告不注重其解释，而美国在财务报告的内容、方法、多样性上都比较充分。

中国的评价部分包括会计报表和财务报表，财务报表是最主要的报表，它包括前述各项与账面不符的描述、财会政策与变化、财会评估的变化、会计差错等问题，资产负债表日期，关联方关系和交易活动等等，揭示方法是注意底部和旁注。

美国的财务范围在内容上比财务报表更加丰富，包括会计政策、技巧、添加特定项目的报告, 报告格式很难反映内容和商业环境等等，对违反一致性、可比性原则问题，评论也需要披露的，但也揭示了许多方面，比如旁注、底注、括号内、补充声明、时间表和信息分析报告。

(2)财务报表格式上的比较1)从资产负债表的格式来看，美国的资产负债表有账户类型和报告样式两项描述，而我国是使用固定的账户类型。

另外，我们的资产负债表在项目的使用上过于标准化，不能够很好的反映出特殊的商业项目或者不适用于特殊类型的企业。

而美国的资产负债表项目是多样化的，除此之外，财务会计准则也是建立在资产负债表中资产所有者投资和支出两项要素基础上的，这一点也是中国的财会准则中没有的。

2)从损益表格式的角度来看，美国采用的是多步式，损益表项目分为两部分，营业利润和非营业利润，但是意义不同。

我国的营业利润在范围上比美国的小，例如投资收益在美国是归类为营业利润的而在我国则不属于营业利润。

另外，我国的损益表项目较美国的更加规范和严格，美国校准损益表仅仅依赖于类别和项目。

报告收可以与销售收入及其他收入相联系，也可以和利息收益、租赁收入和单项投资收益相联系；在成本方面，并不是严格的划分为管理成本、财务成本、和市场成本，并且经常性销售费用、综合管理费用以及利息费用、净利息收益都要分别折旧。

财务报表分析中英文对照外文翻译文献编辑

财务报表分析中英文对照外文翻译文献编辑Introduction:Financial statement analysis is an essential tool used by businesses and investors to evaluate the financial performance and position of a company. It involves the examination of financial statements such as the balance sheet, income statement, and cash flow statement to assess the company's profitability, liquidity, solvency, and efficiency. In this document, we will provide a detailed analysis and translation of foreign literature related to financial statement analysis.1. Importance of Financial Statement Analysis:Financial statement analysis provides valuable insights into a company's financial health and helps stakeholders make informed decisions. It enables investors to assess the profitability and growth potential of a company before making investment decisions. Additionally, it helps creditors evaluate the creditworthiness and repayment capacity of a company before extending credit. Furthermore, financial statement analysis assists management in identifying areas of improvement and making strategic decisions to enhance the company's performance.2. Key Elements of Financial Statement Analysis:a) Balance Sheet Analysis:The balance sheet provides a snapshot of a company's financial position at a specific point in time. It presents the company's assets, liabilities, and shareholders' equity. By analyzing the balance sheet, stakeholders can assess the company's liquidity, solvency, and financial stability.b) Income Statement Analysis:The income statement, also known as the profit and loss statement, presents the company's revenues, expenses, and net income over a specific period. It helps stakeholders evaluate the company's profitability, revenue growth, and cost management.c) Cash Flow Statement Analysis:The cash flow statement details the inflows and outflows of cash during a specific period. It provides insights into the company's operating, investing, and financing activities. By analyzing the cash flow statement, stakeholders can assess the company's ability to generate cash, meet its financial obligations, and fund its growth.3. Financial Ratios for Analysis:Financial ratios are essential tools used in financial statement analysis to assess a company's performance and compare it with industry benchmarks. Some commonly used financial ratios include:a) Liquidity Ratios:- Current Ratio: Measures a company's ability to meet short-term obligations.- Quick Ratio: Measures a company's ability to meet short-term obligations without relying on inventory.b) Solvency Ratios:- Debt-to-Equity Ratio: Measures the proportion of debt to equity in a company's capital structure.- Interest Coverage Ratio: Measures a company's ability to meet interest payments on its debt.c) Profitability Ratios:- Gross Profit Margin: Measures the profitability of a company's core operations.- Net Profit Margin: Measures the profitability of a company after all expenses, including taxes.d) Efficiency Ratios:- Inventory Turnover Ratio: Measures how quickly a company sells its inventory.- Accounts Receivable Turnover Ratio: Measures how quickly a company collects cash from its customers.4. Translation of Foreign Literature:In this section, we will provide a translation of key points from foreign literature related to financial statement analysis. The literature emphasizes the importance of accurate financial reporting, the use of financial ratios for analysis, and the interpretation of financial statements to make informed decisions.Conclusion:Financial statement analysis is a crucial process for evaluating a company's financial performance and position. It provides valuable insights into a company's profitability, liquidity, solvency, and efficiency. By analyzing financial statements and using financial ratios, stakeholders can make informed decisions regarding investments, credit extension, and strategic planning. Accurate translation and understanding of foreign literature related to financial statement analysis can further enhance the effectiveness of this process.。

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