所有者权益变动表英文对照
所有者权益变动表 英文对照
2Capital(orstock)transferredfromsurplusreserve盈余公积转增资本
3Recoveryoflossesbysurplusreserve盈余公积弥补亏损
4Others其他
Ⅳ.Balanceattheendofcurrentyear年末余额
2Effectofowners’equitychangesintheinvestedenterpriseinequitymethod权益法下对投资单位权益变动数
3Incometaxeffectrelatedtoitemsdirectlyrecordedintheowners’equity直接计入权益的所得税影响数
4Others其他
Sub-totalof1&2小计
3.Capitalcontributedbyownersandcapitaldecreases所有者投入和减少资本
1Capitalcontributedbyowners所有者投入
⑵Theamountofshare
-basedpaymentsrecordedinownereasesincurrentyear(deduct:decreases)本年增加数（减少数负值）
income/loss净收入/亏损
2.Gainsorlossesdirectlyrecordedintoowners’equity直接计入权益的利得或损失
1Gains/lossesonthechangesinfairvalueoffinancialassetsavailableforsale可供出售金融资产公允价值变动数
所有者权益变动表英语
所有者权益变动表英语English:The statement of changes in equity, also known as the statement of owner's equity or equity statement, is a financial statement that outlines the changes in a company's equity over a specific reporting period. It typically includes the beginning balance of equity, any net income or loss for the period, additional investments by owners, distributions to owners, and any other adjustments affecting equity. The purpose of this statement is to provide stakeholders with insight into how the company's equity has changed during the period, reflecting factors such as profitability, capital injections, dividends, and other equity transactions. It helps investors, creditors, and other interested parties understand the impact of these changes on the company's financial position and performance, aiding in decision-making processes regarding investment, lending, and overall assessment of the company's financial health.中文翻译：所有者权益变动表，也称为所有者权益表或权益变动表，是一份财务报表，概述了公司在特定报告期内的权益变动情况。
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.
(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
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。
中英文对照财务报表常用单词
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待处理流淌资产净缺失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其他流淌资产Other current assets流淌资产合计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：固定资产减值预备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待处理固定资产净缺失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应对票款Notes payable应对帐款Accounts payab1e预收帐款Advances from customers 应对工资Accrued payro1l应对福利费Welfare payable应对利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应对款Other creditors预提费用Provision for expenses估量负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流淌负债Other current liabilities 流淌负债合计Total current liabilities 长期借款Long-term loans payable 应对债券Bonds payable长期应对款long-term accounts payable专项应对款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补充流淌资本Supplermentary current capital* 未确认的投资缺失（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 治理费用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)汇兑缺失(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：往常年度损益调整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治理版，详细出处参考：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减值缺失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个不计价法（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存货跌价预备Allowance to reduce inventory to LCM资产减值缺失—存货减值缺失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-balancemethod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 固定资产减值预备allowance of impairments on capital assets Chap. 7无形资产intangible assets专利权patents非专利技术industrial design registration商标权trademarks and trade name 著作权copyright特许权franchise rights土地使用权rights of using land Chap. 8投资性房地产investment property / profitable estateChap. 9非货币性资产交换non-monetary assets exchange商业实质commercial substance Chap. 10资产减值assets impairment估量evaluation资产组assets group cash generate unit商誉goodwillChap. 11负债liabilities流淌负债current liabilities非流淌负债non-current liabilities初始计量initial measurement辞退福利fire fringe进口import出口export可转换公司债券convertible bond Chap. 12所有者权益equity实收资本issued capital资本公积capital reserve股本溢价share premium留存收益retained earnings未分配利润distributed profit Chap. 13完工百分比法percentage of completion method建筑合同construction contract直截了当法direct method间接法indirect method分部报告segment report关联方related party租赁lease担保guaranteeChap. 15或有事项contingencies或有资产contingent assets或有负债contingent liabilities亏损合同onerous contractChap.16重组reorganization /resutruction Chap. 18借款费用borrowing costs borrowing expenditure溢价premium折价discount资本化capitalize costsChap. 20所得税income tax计税基础tax base永久性差不permanent difference临时性差不temporary difference应纳税临时性差异taxable temporary differences可抵扣临时性差异deductible temporary difference递延所得税资产deferred tax assets递延所得税负债deferred tax liabilities Chap. 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 offoreign 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、会计估量变更和差错更正Changes in accounting policies, changes in accounting estimates and corrections of errors会计估量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往常年度损益调整retained earnings--prior year adjustment Undistributed profit—prior year adjustmentChap. 25企业合并corporate combination长期股权投资long-terminvestment--shareInvestment in subsidiary *** Chap. 26合并财务报表consolidated financial statementConsolidated Balance Sheet Consolidated Income Statement Consolidated Cash Flow Statement Consolidated Statement of Changes in Equity。
Statement of Stockholders equity 所有者权益变动表 英文
4
Formation of Stock
Authorized Shares
Issued shares are authorized shares of stock that have been sold Unissued shares are authorized shares of stock that never have been sold.
Prepared by: IFT Accounting Team
10
Issuance of Common Stock
On Jan 1 , Bubble Company issued 1,000 shares of $1 par common stock for cash of $8 per share
Prepared by: IFT Accounting Team
8
Issuance of Preferred Stock and Common Stock
• Par value is an arbitrary value that determines an entity’s legal capital. • Stated capital (legal capital) is the amount of capital that, under law, cannot be returned to the corporation’s owners unless the corporation is liquidated. • The amount for the preferred stock or common stock shown in the statement is the par value multiplied by the number of shares sold • The amount received in excess of the par value is recorded in an account called Share Premium.
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Preparedby:Perio源自:_________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
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
4Others其他
Sub-totalof1&2小计
3.Capitalcontributedbyownersandcapitaldecreases所有者投入和减少资本
1Capitalcontributedbyowners所有者投入
⑵Theamountofshare
-basedpaymentsrecordedinowners’equity计入权益的股份支付数
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
Ⅳ.Balanceattheendofcurrentyear年末余额
2Effectofowners’equitychangesintheinvestedenterpriseinequitymethod权益法下对投资单位权益变动数
3Incometaxeffectrelatedtoitemsdirectlyrecordedintheowners’equity直接计入权益的所得税影响数
Less:Treasurystock减：库存股
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
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
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