2012年度会计报表-英文
(完整word版)会计报表中英文对照
•会计报表中英文对照Accounting1. Financial reporting（财务报告）includes not only financial statements but also other means of communicating information that relates，directly or indirectly，to the information provided by a business enterprise’s accounting system-———that is，information about an enterprise’s resources，obligations, earnings, etc.2. Objectives of financial reporting：财务报告的目标Financial reporting should：(1) Provide information that helps in making investment and credit decisions。
（2）Provide information that enables assessing future cash flows。
(3）Provide information that enables users to learn about economic resources, claims against those resources，and changes in them。
3. Basic accounting assumptions 基本会计假设（1) Economic entity assumption 会计主体假设This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities.(2) Going concern assumption 持续经营假设This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives.This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time。
财务报表中英文版
标准版的财务报表中英文版资产负债表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 lossesminus 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==================================================================现金流量表Cash Flows StatementPrepared by:Period: Unit:ItemsFlows from Operating Activities:01Cash received from sales of goods or rendering of services 02Rental receivedValue added tax on sales received and refunds of value03added tax paid04Refund of other taxes and levy other than value added tax 07Other cash received relating to operating activities08Sub-total of cash inflows09Cash paid for goods and services10Cash paid for operating leases11Cash paid to and on behalf of employees12Value added tax on purchases paid13Income tax paid14Taxes paid other than value added tax and income tax17Other cash paid relating to operating activities18Sub-total of cash outflows19Net cash flows from operating activitiesFlows from Investing Activities:20Cash received from return of investments21Cash received from distribution of dividends or profits22Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23assets and other long-term assets26Other cash received relating to investing activities27Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28and other long-term assets29Cash paid to acquire equity investments30Cash paid to acquire debt investments33Other cash paid relating to investing activities34Sub-total of cash outflows35Net cash flows from investing activitiesFlows from Financing Activities:36Proceeds from issuing shares37Proceeds from issuing bonds38Proceeds from borrowings41Other proceeds relating to financing activities42Sub-total of cash inflows43Cash repayments of amounts borrowed44Cash payments of expenses on any financing activities45Cash payments for distribution of dividends or profits 46Cash payments of interest expenses47Cash payments for finance leases48Cash payments for reduction of registered capital51Other cash payments relating to financing activities52Sub-total of cash outflows53Net cash flows from financing activitiesof Foreign Exchange Rate Changes on CashIncrease in Cash and Cash EquivalentsSupplemental Informationand Financing Activities that do not Involve inCash Receipts and Payments56Repayment of debts by the transfer of fixed assets57Repayment of debts by the transfer of investments58Investments in the form of fixed assets59Repayments of debts by the transfer of investoriesof Net Profit to Cash Flows from OperatingActivities62Net profit63Add provision for bad debt or bad debt written off64Depreciation of fixed assets65Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66and other long-term assets or deduct:gains67Losses on scrapping of fixed assets68Financial expenses69Losses arising from investments or deduct:gains70Defered tax credit or deduct:debit71Decrease in inventories or deduct：increase72Decrease in operating receivables or deduct:increase 73Increase in operating payables or deduct:decrease74Net payment on value added tax or deduct:net receipts 75Net cash flows from operating activitiesIncrease in Cash and Cash Equivalents76cash at the end of the period77Less:cash at the beginning of the period78Plus:cash equivalents at the end of the period79Less:cash equivalents at the beginning of the period 80Net increase in cash and cash equivalents现金流量表Cash Flows StatementPrepared by:Period: Unit:ItemsFlows from Operating Activities:01Cash received from sales of goods or rendering of services 02Rental receivedValue added tax on sales received and refunds of value03added tax paid04Refund of other taxes and levy other than value added tax 07Other cash received relating to operating activities08Sub-total of cash inflows09Cash paid for goods and services10Cash paid for operating leases11Cash paid to and on behalf of employees12Value added tax on purchases paid13Income tax paid14Taxes paid other than value added tax and income tax17Other cash paid relating to operating activities18Sub-total of cash outflows19Net cash flows from operating activitiesFlows from Investing Activities:20Cash received from return of investments21Cash received from distribution of dividends or profits22Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23assets and other long-term assets26Other cash received relating to investing activities27Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28and other long-term assets29Cash paid to acquire equity investments30Cash paid to acquire debt investments33Other cash paid relating to investing activities34Sub-total of cash outflows35Net cash flows from investing activitiesFlows from Financing Activities:36Proceeds from issuing shares37Proceeds from issuing bonds38Proceeds from borrowings41Other proceeds relating to financing activities42Sub-total of cash inflows43Cash repayments of amounts borrowed44Cash payments of expenses on any financing activities45Cash payments for distribution of dividends or profits46Cash payments of interest expenses47Cash payments for finance leases48Cash payments for reduction of registered capital51Other cash payments relating to financing activities52Sub-total of cash outflows53Net cash flows from financing activitiesof Foreign Exchange Rate Changes on CashIncrease in Cash and Cash EquivalentsSupplemental Informationand Financing Activities that do not Involve inCash Receipts and Payments56Repayment of debts by the transfer of fixed assets57Repayment of debts by the transfer of investments58Investments in the form of fixed assets59Repayments of debts by the transfer of investoriesof Net Profit to Cash Flows from OperatingActivities62Net profit63Add provision for bad debt or bad debt written off64Depreciation of fixed assets65Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66and other long-term assets or deduct:gains67Losses on scrapping of fixed assets68Financial expenses69Losses arising from investments or deduct:gains70Defered tax credit or deduct:debit71Decrease in inventories or deduct：increase72Decrease in operating receivables or deduct:increase 73Increase in operating payables or deduct:decrease74Net payment on value added tax or deduct:net receipts 75Net cash flows from operating activitiesIncrease in Cash and Cash Equivalents76cash at the end of the period77Less:cash at the beginning of the period78Plus:cash equivalents at the end of the period79Less:cash equivalents at the beginning of the period 80Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目流量从经营活动：01 所收到的现金从销售货物或提供劳务02 收到的租金增值税销售额收到退款的价值03 增值税缴纳04 退回的其他税收和征费以外的增值税07 其他现金收到有关经营活动08 分,总现金流入量09 用现金支付的商品和服务10 用现金支付经营租赁11 用现金支付,并代表员工12 增值税购货支付13 所得税的缴纳14 支付的税款以外的增值税和所得税17 其他现金支付有关的经营活动18 分,总的现金流出19 净经营活动的现金流量流向与投资活动：20 所收到的现金收回投资21 所收到的现金从分配股利,利润22 所收到的现金从国债利息收入现金净额收到的处置固定资产,无形资产23 资产和其他长期资产26 其他收到的现金与投资活动27 小计的现金流入量用现金支付购建固定资产,无形资产28 和其他长期资产29 用现金支付,以获取股权投资30 用现金支付收购债权投资33 其他现金支付的有关投资活动34 分,总的现金流出35 的净现金流量,投资活动产生流量筹资活动：36 的收益,从发行股票37 的收益,由发行债券38 的收益,由借款41 其他收益有关的融资活动42 ,小计的现金流入量43 的现金偿还债务所支付的44 现金支付的费用,对任何融资活动45 支付现金,分配股利或利润46 以现金支付的利息费用47 以现金支付,融资租赁48 以现金支付,减少注册资本51 其他现金收支有关的融资活动52 分,总的现金流出53 的净现金流量从融资活动的外汇汇率变动对现金增加现金和现金等价物补充资料活动和筹资活动,不参与现金收款和付款56 偿还债务的转让固定资产57 偿还债务的转移投资58 投资在形成固定资产59 偿还债务的转移库存量净利润现金流量从经营活动62 净利润63 补充规定的坏帐或不良债务注销64 固定资产折旧65 无形资产摊销损失处置固定资产,无形资产66 和其他长期资产或减：收益67 损失固定资产报废68 财务费用69 引起的损失由投资管理或减：收益70 defered税收抵免或减：借记卡71 减少存货或减：增加72 减少经营性应收或减：增加73 增加的经营应付账款或减：减少74 净支付的增值税或减：收益净额75 净经营活动的现金流量增加现金和现金等价物76 的现金,在此期限结束77 减：现金期开始78 加：现金等价物在此期限结束79 减：现金等价物期开始80 ,净增加现金和现金等价物。
会计英语报表
总体变化的平衡税收优惠，未扣除利息和罚金,2012、2011和2010年,如下(百万):2012 20112010 .期初余额1375美元943美元971美元增加相关税收立场在以前年度.......................... 340 49 61减少相关税收立场在以前年度.........................（107）(39) （224）增加相关税收立场在当前年度.......................... 467 425 240减少与征税机关有关定居点..............................（3) 0 （102）减少相关诉讼时效.................... ......................... (10) (3) (3).期末余额.................................................................2062美元1375美元943美元该公司包括利息和罚金未识别相关税收优惠在规定的收入税。
截至9月29日,2012年和2011年9月24日,总额的应计利息和罚金是4.01亿美元和2.61亿美元,分别被归类为非流动负债,合并的资产负债表。
在连接与税务事项,公司在2012年和2011年确认的利息费用分别为1.4亿美元和1400万美元,并于2010年,该公司承认的利息利益为4300万美元。
该公司是受到税收和文件所得税申报表在美国联邦管辖,在许多国家和外国司法管辖区。
美国联邦所得税的目的,所有年2004年之前被关闭。
内部税收服务(“国税局”)已经完成现场审计公司的联邦所得税申报表的2004年到2006年,提出了一定的调整。
公司已经有争议的某些通过国税局办公室调整上诉。
美国国税局正在研究2007年到2009年。
另外,该公司还受审计由州、地方和外国税务机关。
在主要国家和主要外国司法管辖区,多年后的1989年和2002年分别一般保持开放和可能受到考试的征税机关。
会计报表英文词汇
会计报表英文词汇2007-06-26 11:33一、资产类 Assets流淌资产 Current assets泉币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash inbank1009 其他泉币资金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证包管金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投资削价预备 Short-term investments falling price reserves应收款 Account receivable1111 应收单子 Notereceivable银行承兑汇票 Bank acceptance贸易承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利钱 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账预备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories1201 物质采购 Supplies purchasing 1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差别 Materials cost variance1241 克己半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price 1251 托付加工物质 Work in process - outsourced1261 托付代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commission basis1281 存货削价预备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses经久投资 Long-terminvestment1401 经久股权投资 Long-term investment on stocks'140101 股票投资 Investment on stocks'140102 其他股权投资 Other investment on stocks1402 经久债权投资 Long-term investment onbonds'140201 债券投资 Investment onbonds'140202 其他债权投资 Other investment on bonds 1421 经久投资减值预备 Long-term investments depreciation reserves股权投资减值预备 Stock rights investment depreciation reserves债权投资减值预备 Bcreditor's rights investment depreciation reserves 1431 托付贷款 Entrust loans'143101 本金 Principal'143102 利钱 Interest'143103 减值预备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机械设备 Machinery equipment运输设备 Transportation facilities对象器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值预备 Fixed assets depreciation reserves房屋、建筑物减值预备 Building/structure depreciation reserves机械设备减值预备 Machinery equipment depreciation reserves1601 工程物质 Project goods and material'160101 专用材料 Special-purpose material'160102 专用设备 Special-purpose equipment'160103 预付大年夜型设备款 Prepayments for equipment'160104 为临盆预备的对象及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技巧改革工程 Technical innovation project大年夜补缀工程 General overhaul project1605 在建工程减值预备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangibleassets专利权 Patents非专利技巧 Non-Patents商标权 Trademarks, Tradenames著作权 Copyrights地盘应用权 Tenure商誉 Goodwill1805 无形资产减值预备 Intangible Assets depreciation reserves专利权减值预备 Patent rights depreciation reserves商标权减值预备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理家当损溢 Wait deal assets loss orincome1901 经久待摊费用 Long-term deferred and prepaid expenses1911 待处理家当损溢 Wait deal assets loss orincome'191101待处理流淌资产损溢 Wait deal intangible assets loss or income'191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Currentliability2101 短期借钱 Short-term borrowing2111 敷衍单子 Notespayable银行承兑汇票 Bank acceptance贸易承兑汇票 Trade acceptance2121 敷衍账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 敷衍工资 Accrued wages2153 敷衍福利费 Accrued welfarism2161 敷衍股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added taxpayable'21710101 进项税额Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 应交营业税 Business tax payable'217103 应交花费税 Consumption tax payable'217104 应交资本税 Resources tax payable Management accounting 治理管帐Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合股企业Positive cash flow 正现金流量Retained earning 留存利润Return of investment 投资回报Return on investment 投资待遇Revenue 收入Securities and Exchange Commission 证券交易委员会Sole proprietorship 独资企业Solvency 了债才能Stable-dollar assumption 稳固泉币假设Statement of cash flow 现金流量表Statement of financial position 财务状况表Stockholders 股东Stockholders' equity 股东权益Tax accounting 税务管帐Window dressing 门面掩盖damage 损害dampening effect减弱性效应data transfer数据转换data transmission数据传输DDC (dedicated contract carriage)指定车型及司机的合同车队dealer lessors供给商出租人debt capital债务本钱debt covenant债务契约debt instruments债务证书debt issuance costs债务发行成本debt maturities债务刻日debt securities债务证券debt service债息debt-equity ratios自有资金负债率debt-equity treatment债务－权益处理debtor债务人debt-to-equity ratio权益负债率decay（机械设备的）腐化declarations声明dedicated capacity carriage指定最低运输量的合同车队dedicated carriage一应俱全的车厢deductibility可抵扣程度deduction扣减default违约defeasance structures带有废止条目的构造defense抗辩deficiency claim损掉索赔deficiency损掉、缺点definitional maze定义上的暧昧不明definition定义deflation通货紧缩deinstallation拆卸delay in delivery 延迟交付delinquencies拖欠delivery and acceptance process交付及验收法度榜样denunciation 退出deposit account押金账项deposit taker存款接收者deposition处理depreciated value折余价值depreciation allowance折旧提存depreciation benefit折旧好处depreciation deductions折旧抵扣depreciation expense折旧费用depreciation period折旧时代deregulation解除管束derivative financial instruments衍生的金融对象designated location指定的地位detention拘留收禁detraction减损developed and mature market蓬勃而成熟的市场diagnostic equipment诊断设备differentiation差别化digitization数字化diluted earning per share每股稀释后收益direct and consequential damage直截了当和间接损掉direct financing lease直截了当融资租赁direct tax直截了当税disaster recovery services（电脑租赁的）救灾办事disclaimer免责disclosure items披露项目discount rate折现率discounted present value折现值discretion自由酌情处理discrimination差别待遇disguised credit sale变信任贷发卖disguised purchaser of the leased asset经由假装的租赁资产买入人（指融资租赁的承租人）dispute resolution process争议解决法度榜样dissolution闭幕distinction差别distinctive triangular relationship 特有的三边关系distribution分派diverse nuances多样化的细微差别diversification多样化diversity多样性dividends红利documentation文件制造及供给domestic law 国内法double taxation agreement双重课税协定double tax双重税double-dip tax leases（租赁一方为美公法人而另一方不是美公法人时的）双重所有权租赁协定down payment定金down time窝工时刻downgraded信用等级降低downward sloped interest expense line趋降的利钱费用曲线draftsmanship（合同文本的）草拟due diligence应有的慎重durability经久性duration of delay迁延的连续时刻a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无前提付款accelerated payment 加快付出acceptance date 接收日acceptance 接收accession 参加accessories 从属设备accountability 承担义务的程度accounting benefits 管帐好处accounting period 管帐时代accounting policies 管帐政策accounting principle 管帐准则accounting treatment 管帐处理accounts receivables 应收账款accounts 账项accredited investors 经立案的投资人accumulated allowance 累计预备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）临盆义务法action 诉讼actual ownership 事实上的所有权additional filings 补偿立案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调剂税基adjustment of yield 对收益的调剂administrative fee治理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 晦气的税见后果advertising 做告白affiliated group 结合集团affiliate 从属机构African Leasing Associationasset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款让渡associated company 联属公司,从属公司Association of Government Accounting 当局管帐师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 拘留收禁,查封attest 证实,验证attestation 证实书,剖断书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范畴audited financial statement 核定财务报表,核定管帐报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计法度榜样auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师司法义务auditor,s opinion 审计师看法书auditor,s report 审计师申报,查账申报audit program 审计工作筹划audit report 审计申报audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 主动单子交换所automated teller machine 主动取款机automatic transfer service 主动转账办事available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均应用年限average payment period (of accounts payable) 敷衍账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可幸免成本代码名称1 资产 assets11~ 12 流淌资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills1123 短期投资 -当局债券 short-term investments - government bonds1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资削价损掉 allowance for reduction of short-term investment to market113 应收单子 notes receivable1131 应收单子 notes receivable1132 应收单子贴现 discounted notes receivable1137 应收单子 -关系人 notes receivable - related parties1138 其它应收单子 other notes receivable1139 备抵呆帐－应收单子 allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accountsreceivable1147 应收帐款 -关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 生意远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties1188 其它应收款 - 其它 other receivables -other1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货削价损掉 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在成品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies intransit1229 备抵存货削价损掉 allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付房钱 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流淌资产 other current assets管帐英语(一）2007-06-26 12:00acceptance 承兌account 賬戶accountant 會計員accounting 會計accounting system 會計轨制accounts payable 應付賬款（敷衍payable）accounts receivable 應收賬款（应收receivable）accumulated profits 累積好处adjusting entry 調整記錄adjustment 調整administration expense 治理費用advances 預付advertising expense 廣告費agency 代理agent 代理人agreement 契約allotments 分派數allowance 津貼amalgamation 合併amortization 攤銷amortized cost 應攤成本annuities 年金applied cost 已分派成本applied expense 已分派費用applied manufacturing expense 己分派製造費用apportioned charge 攤派費用appreciation 漲價article of association 公司章程assessment 課稅assets 資產attorney fee 律師費audit 審計auditor 審計員average 平均數average cost 平均成本bad debt 壞賬balance 餘額balance sheet 資產負債表bank account 銀行賬戶bank balance 銀行結存bank charge 銀行手續費bank deposit 銀行存款bank discount 銀行貼現bank draft 銀行匯票bank loan 銀行借钱bank overdraft 銀行透支bankers acceptance 銀行承兌bankruptcy 破產bearer 持票人beneficiary 受益人bequest 遺產bill 票據bill of exchange 匯票bill of lading 提單bills discounted 貼現票據bills payable 應付票據bills receivable 應收票據board of directors 董事會bonds 債券bonus 紅利book value 賬面價值bookkeeper 簿記員bookkeeping 簿記branch office general ledger 支店往來賬戶broker 經紀人brought down 接前brought forward 接上頁budget 預算by-product 副產品by-product sales 副產品銷售capital 股本capital income 資本收益capital outlay 資本支出capital stock 股本capital stock certificate 股票 carried down 移後carried forward 移下頁cash 現金cash account 現金賬戶cash in bank 存銀行現金cash on delivery 交貨收款cash on hand 庫存現金cash payment 現金付出cash purchase 現購cash sale 現沽cashier 出納員cashiers check 本票certificate of deposit 存款單折certificate of indebtedness 借據 certified check 保付支票certified public accountant 會計師 charges 費用charge for remittances 匯海员續費 charter 營業執照chartered accountant 會計師chattles 動產check 支票checkbook stub 支票存根closed account 己結清賬戶closing 結算closing entries 結賬紀錄closing stock 期末存貨closing the book 結賬columnar journal 多欄日記賬combination 聯合commission 佣金commodity 商品common stock 通俗股company 公司compensation 賠償compound interest 複利consignee 承銷人consignment 寄銷consignor 寄銷人consolidated balance sheet 合併資產負債表consolidated profit and loss account 合併損益表consolidation 合併construction cost 營建成本construction revenue 營建收入contract 合同control account 統制賬戶copyright 版權corporation 公司cost 成本cost accounting 成本會計cost of labour 勞工成本cost of production 生產成本cost of manufacture 製造成本cost of sales 銷貨成本cost price 成本價格credit 貸方credit note 收款通知單creditor 債權人crossed check 橫線支票current account 往來活期賬戶current asset 流動資產current liability 流動負債current profit and loss 本期損益（损益：profit and loss)debit 借方debt 債務debtor 債務人deed 契據deferred assets 遞延資產(递延:deferred)deferred liabilities 遞延負債delivery 交貨delivery expense 送貨費delivery order 出貨單demand draft 即期匯票demand note 即期票據demurrage charge 延期費deposit 存款deposit slip 存款單depreciation 折舊direct cost 直截了当成本direct labour 直截了当人工director 董事discount 扣头discount on purchase 進貨扣头discount on sale 銷貨扣头dishonoured check 退票dissolution 闭幕dividend 股利dividend payable 應付股利documentary bill 押匯匯票documents 單據double entry bookkeeping 複式簿記 draft 匯票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 稅捐earnings 業務收益endorser 背書人entertainment 交際費enterprise 企業equipment 設備estate 財產estimated cost 估計成本 estimates 概算exchange 兌換exchange loss 兌換損掉 expenditure 經費expense 費用extension 延期管帐英语（二）2007-06-26 12:19face value 票面價值factor 代理商fair value 公平價值financial statement 財務報表financial year 財政年度finished goods 製成品finished parts 製成零件fixed asset 固定資產fixed cost 固定成本fixed deposit 按期存款fixed expense 固定費用foreman 工頭franchise 專營權freight 運費funds 資金furniture and fixture 傢俬及器具gain 好处general expense 總務費用general ledger 總分類賬goods 貨物goods in transit 在運貨物goodwill 商譽government bonds 当局債券gross profit 毛利guarantee 保證guarantor 保證人idle time 停工時間import duty 進口稅income 收入income tax 所得稅income from joint venture 合營收益income from sale of assets 出售資產收入indirect cost 間接成本(间接：indirect）indirect expense 間接費用indirect labour 間接人工indorsement 背書installment 分期付款insurance 保險intangible asset 無形資產interest 利钱interest rate 利率interest received 利钱收入inter office account 內部往來intrinsic value 內在價值inventory 存貨investment 投資investment income 投資收益invoice 發票item 項目job 工作job cost 工程成本joint venture 短期合股journal 日記賬labour 人工labour cost 人工成本land 地盘lease 租約leasehold 租約ledger 分類賬legal expense 律師費letter of credit 信用狀liability 負債limited companylimited liability 有限負債limited partnership 有限合夥 liquidation 清盤loan 借钱long term liability 長期負債 loss 損掉loss on exchange 兌換損掉machinery equipment 機器設備 manufacturing expense 製造費用 manufacturing cost 製造成本market price 市價materials 原村料material requisition 領料單medical fee 醫藥費merchandise 商品miscellaneous expense 雜項費用 mortgage 典质mortgagor 典质人mortgagee 承押人movable property 動產net amount 淨額net asset 資產淨額net income 淨收入net loss 淨虧損net profit 純利net value 淨值notes 票據notes payable 應付票據notes receivable 應收票據opening stock 期初存貨（初期opening，期末closing）operating expense 營業費用order 訂單organization expense 開辦費original document 原始單據outlay 支出output 產量overdraft 透支opening stock 期初存貨operating expense 營業費用order 訂單organization expense 開辦費original document 原始單據 outlay 支出output 產量overdraft 透支quotation 報價rate 比率raw material 原料rebate 回扣receipt 收據receivable 應收款recoup 補償redemption 償還refund 退款remittance 匯款rent 房钱repair 补缀費reserve 準備residual value 剩餘價值retailer 零售商returns 退貨revenue 收入salary 薪金sales 銷貨sale return 銷貨退回sale discount 銷貨扣头salvage 殘值sample fee 樣品scrap 廢料scrap value 殘餘價值securities 證券security 典质品selling commission 銷貨佣金 selling expense 銷貨費用selling price 售價share capital 股份share certificate 股票shareholder 股東short term loan 短期借钱sole proprietorship 獨資spare parts 配件standard cost 標準成本stock 存貨stocktake 盤點stock sheet 存貨表subsidies 補助金sundry expense 雜項費用supporting document 附表surplus 盈餘suspense account 暫記賬戶 taxable profit 可徵稅利潤 tax 稅捐temporary payment 暫付款 temporary receipt 暫收款 time deposit 按期存款total 合計total cost 總成本trade creditor 進貨客戶 trade debtor 銷貨客戶trademark 商標transaction 交易transfer 轉賬transfer voucher 轉賬傳票 transportation 運輸費travelling 差旅費trial balance 試算表trust 信託turnover 營業額unappropriated surplus 未分派盈餘unit cost 單位成本unlimited company 無限公司unlimited liability 無限責任unpaid dividend 未付股利valuation 估價value 價值vendor 賣主voucher 傳票wage rate 工資率wage 工資wage allocation sheet 工資分派表warehouse receipt 倉庫收據welfare expense 褔利費wear and tear 秏損work order 工作通知單year end 年結。
新准则英文会计报表大全
新准则英文会计报表：成本122 5001生产成本production cost123 5101制造费用cost of production124 5201劳务成本service cost125 5301研发支出research and development expenditures126 5401工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402工程结算建造承包商专用engineering settlement exclusively for construction contractor128 5403机械作业建造承包商专用mechanical operation exclusively for construction contractor 新准则英文会计报表：所有者权益115 4001实收资本paid-up capital116 4002资本公积contributed surplus117 4101盈余公积earned surplus119 4103本年利润profit for the current year120 4104利润分配allocation of profits121 4201库存股treasury stock新准则英文会计报表：资产1 1001库存现金cash on hand2 1002银行存款bank deposit5 1015其他货币资金other monetary capital9 1101交易性金融资产transaction monetary assets11 1121应收票据notes receivable12 1122应收账款Account receivable13 1123预付账款account prepaid14 1131应收股利dividend receivable15 1132应收利息accrued interest receivable21 1231其他应收款accounts receivable-others22 1241坏账准备had debts reserve28 1401材料采购procurement of materials29 1402在途物资materials in transit30 1403原材料raw materials32 1406库存商品commodity stocks33 1407发出商品goods in transit36 1412包装物及低值易耗品wrappage and low value and easily wornout articles42 1461存货跌价准备reserve against stock price declining45 1521持有至到期投资hold investment due46 1522持有至到期投资减值准备hold investment due reduction reserve47 1523可供出售金融资产financial assets available for sale48 1524长期股权投资long-term stock ownership investment49 1525长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526投资性房地产investment real eastate51 1531长期应收款long-term account receivable52 1541未实现融资收益unrealized financing income54 1601固定资产permanent assets55 1602累计折旧accumulated depreciation56 1603固定资产减值准备permanent assets reduction reserve57 1604在建工程construction in process58 1605工程物资engineer material59 1606固定资产清理disposal of fixed assets60 1611融资租赁资产租赁专用financial leasing assets exclusively for leasing61 1612未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621生产性生物资产农业专用productive living assets exclusively for agriculture63 1622生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623公益性生物资产农业专用non-profit living assets exclusively for agriculture65 1631油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation67 1701无形资产intangible assets68 1702累计摊销accumulated amortization69 1703无形资产减值准备intangible assets reduction reserve70 1711商誉business reputation71 1801长期待摊费用long-term deferred expenses72 1811递延所得税资产deferred income tax assets73 1901待处理财产损溢waiting assets profit and loss新准则英文会计报表：共同类112 3101衍生工具derivative tool113 3201套期工具arbitrage tool114 3202被套期项目arbitrage project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Fixed assets to be disposed of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现金流量表Cash Flow Statement一、经营活动产生的现金流量：Cash Flow from Operating Activities:销售商品、提供劳务收到的现金Cash received from sales of goods or rendering services收到的税费返还Refunds of taxes收到的其他与经营活动有关的现金Cash received relating to other operating activities现金流入小计Sub-total of cash inflows购买商品、接受劳务支付的现金Cash paid for goods or receiving services支付给职工以及为职工支付的现金Cash paid to and on behalf of employees支付的各项税费Tax payments支付的其他与经营活动有关的现金Cash paid relating to other operating activities现金流出小计Sub-total of cash outflows经营活动产生的现金流量净额Net Cash Flow from Operating Activities二、投资活动产生的现金流量：Cash Flow from Investing Activities:收回投资所收到的现金Cash received from disposal of investments处置子公司和其他经营单位收到的现金Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金Cash received from investments income处置固定资产、无形资产和其他长期资产而收到的现金净额Net cash received from disposal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金Cash received relating to other investing activities现金流入小计Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金Cash paid to acquire investments支付的其他与投资活动有关的现金Cash payments relating to other investing activities现金流出小计Sub-total of cash outflows投资活动产生的现金流量净额Net Cash Flow from Investing Activities三、筹资活动产生的现金流量：Cash Flow from Financing Activities:吸收投资所收到的现金Cash received by investors借款所收到的现金Cash received from borrowings其中：从金融机构借款所收到的现金Include: Cash received from financial institution borrowings收到的其他与筹资活动有关的现金Cash received relating to other financing activities现金流入小计Sub-total of cash inflows偿还债务所支付的现金Repayments of borrowings其中：偿还金融机构债务所支付的现金Include: Repayments of financial institution borrowings分配股利、利润和偿付利息所支付的现金Dividends paid, profit distributed or interest paid支付的其他与筹资活动有关的现金Cash payments relating to other financing activities现金流出小计Sub-total of cash outflows筹资活动产生的现金流量净额Net Cash Flow from Financing Activities四、汇率变动对现金的影响额Effect of Foreign Currency Translation五、现金及现金等价物净增加额Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表：Supplementary Information:1.将净利润调节为经营活动的现金流量：Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润Net Profit加：少数股东损益Add: Minority interest加：计提的资产减值准备Impairment losses on assets固定资产折旧Depreciation of fixed assets无形资产摊销Amortisation of intangible assets长期待摊费用摊销Amortisation of long-term deferred expenses待摊费用减少（减：增加）Decrease (increase) in deferred expenses预提费用增加（减：减少）Increase (decrease) in accrued expenses处置固定资产、无形资产和其他长期资产的损失（减、收益）Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失Losses on write-off of fixed assets财务费用Finance expense (income)投资损失（减、收益）Losses (gains) arising from investments递延税款贷款（减、借项）Deferred tax credit (debit)存货的减少（减、增加）Decrease (increase) in inventories经营性应收项目的减少（减、增加）Decrease (increase) in receivables under operating activities经营性应付项目的增加（减、减少）Increase (decrease) in payables under operating activities其他Others经营活动产生的现金流量净额Net cash flow from operating activities2.不涉及现金收支的投资和筹资活动：Investing and Financing Activities that do not Involve Cash Receipts and Payments:债务转为资本Conversion of debt into capital一年内到期的可转换公司债券Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产Fixed assets acquired under finance leases3.现金及现金等价物净增加情况：Net Increase in Cash and Cash Equivalents:现金的期末余额Cash at the end of the period减：现金的期初余额Less: cash at the beginning of the year加：现金等价物的期末余额Add: cash equivalents at the end of the period减：现金等价物的期初余额Less: cash equivalents at the beginning of the period现金及现金等价物净增加额 Net increase in cash and cash equivalents。
(完整word版)会计报表中英文对照
会计报表中英文对照Accounting1. Financial reporting（财务报告） includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise’s accounting system----that is, information about an enterprise’s resources, obligations, earnings, etc.2. Objectives of financial reporting: 财务报告的目标Financial reporting should:(1) Provide information that helps in making investment and credit decisions.(2) Provide information that enables assessing future cash flows.(3) Provide information that enables users to learn about economic resources, claims against those resources, and changes in them.3. Basic accounting assumptions 基本会计假设(1) Economic entity assumption 会计主体假设This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities.(2) Going concern assumption 持续经营假设This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives.This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time.This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date.(3) Time period assumption 会计分期假设This assumption assumes that the economic life of a business can be divided into artificial time periods.The most typical time segment = Calendar YearNext most typical time segment = Fiscal Year(4) Monetary unit assumption 货币计量假设This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power.In essence, this assumption disregards the effects of inflation or deflation in the economy in which the entity operates.This assumption provides support for the "Historical Cost" principle.4. Accrual-basis accounting 权责发生制会计5. Qualitative characteristics 会计信息质量特征(1) Reliability 可靠性For accounting information to be reliable, it must be dependable and trustworthy. Accounting information is reliable to the extend that it is:Verifiable: means that information has been objectively determined, arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion.Representationally faithful: that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the companycan prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the company.Neutral: means that information is presented in accordance with generally accepted accounting principles and practices, and without bias.(2) Relevance 相关性Relevant information is capable of making a difference in the decisions of users by helping them to evaluate the potential effects of past, present, or future transactions or other events on future cash flows (predictive value) or to confirm or correct their previous evaluations (confirmatory value).(3) Understandability 可理解性Understandability is the quality of information that enables users who have a reasonable knowledge of business and economic activities and financial reporting, and who study the information with reasonable diligence, to comprehend its meaning.(4) Comparability 可比性Comparability: suggests that accounting information that has been measured and reported in a similar manner by different enterprises should be capable of being compared because each of the enterprises is applying the same generally accepted accounting principles and practices.Consistency: suggests that an entity has used the same accounting principle or practice from one period to another, therefore, if the dollar amount reported for a category is different from one period to the next, then chances are that the difference is due to a change like an increase or decrease in sales volume rather than being due to a change in the method of calculating the dollar amount. (5) Substance over form 实质重于形式Substance over form emphasizes the economic substance of an event even though its legal form may provide a different result.It requires that business enterprise should perform accounting recognition, measurement and reporting in accordance with the economic substance rather than the legal form of an event or transaction.(6) Materiality 重要性Information is material if its omission or misstatement could influence the resource allocation decisions that users make on the basis of an entity’s financial report. Materiality depends on the nature and amount of the item judged in the particular circumstances of its omission or misstatement. Deciding when an amount is material in relation to other amounts is a matter of judgment and professional expertise.(7) Conservatism 谨慎性Conservatism dictates that when in doubt, choose the method that will be least likely to overstate assets and income, and understate liabilities and expenses.(8) Timeliness 及时性Timeliness means having information available to decision makers before it loses its capacity to influence decisions. If information becomes available only afterthe time that a decision must be made, it has no capacity to influence that decision and thus lacks relevance.6. Basic accounting elements 基本会计要素(1) Asset 资产An asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.(2) Liability 负债A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise.A present obligation is a duty committed by the enterprise under current circumstances. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.(3) owners’ equity 所有者权益Owners’ equity is the residual interest in the assets of an enterprise after deducting all its liabilities.Owners’ equity of a company is also known as shareholders’ equity.(4) Revenue 收入Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners.(5) Expense 费用Expenses are the gross outflow of economic benefits resulted from the course of ordinary activities that result in decreases in owners’ equity, other than those relating to appropriations of profits to owners.(6) Profit 利润Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, etc.7. Five measurement attributes 会计计量属性(1) Historical cost 历史成本Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, or the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.(2) Current replacement cost 现时重置成本Assets are carried at the amount of cash or cash equivalents that would have to be paid if a same or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents that would be currently required to settle the obligation.(3) Net realizable value 可实现净值Assets are carried at the amount of cash or cash equivalents that could be obtained by selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling costs and related tax payments.(4) Present value 现值Assets are carried at the present discounted value of the future net cash inflows that the item is expected to generate from its continuing use and ultimate disposal. Liabilities are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.(5) Fair value 公允价值Assets and liabilities are carried at the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.8. Financial statements 财务报表(1) Balance sheet 资产负债表A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.(2) Income statement 损益表An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period.(3) Statement of cash flows 现金流量表A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period.(4) Statement of changes in owners’equity 所有者权益变动表A statement of changes in owners’ equity reports the changes in owners’ equity for a specific period of time.(5) Notes to financial statements 财务报表附注Notes to the accounting statements are further explanations of items presented in the accounting statements, and explanations of items not presented in the accounting statements, etc.9. Accounting entry 会计分录Debit: CashCredit: Common Stock10. Basic accounting equation 基本会计等式Assets = Liabilities + owners’ equity11. List of present and potential users of financial information 财务信息的使用者investors, creditors, employees, suppliers, customers, and governmental agencies. Definitions of Four Categories of Financial AssetsA financial asset or liability held for trading is one that was acquired or incurred principally for the purpose of generating a profit from short-term fluctuations in price or dealers margin. A financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for which there is evidence of a recent actualpattern of short-term profit-taking. Derivative financial assets and derivative financial liabilities are always deemed held for trading unless they are designated and effective hedging instruments.Held-to-maturity investments are financial assets with fixed or determinable payments and fixed maturity that an enterprise has the positive intent and ability to hold to maturity other than loans and receivables originated by the enterprise.四类金融资产的定义为交易而持有的金融资产或金融负债,指主要为了从价格或交易商保证金的短期波动中获利而购置的金融资产或承担的金融负债。
会计报表及会计科目中英文
会计报表及会计科目中英文会计报表及会计科目（中英文）Balance Sheets 资产负债表Non-Current Assets 非流动资产Property, plant and equipment 物业, 厂房及设备Investment properties 投资物业Intangible assets 无形资产Property held for development 待发展物业Investment in subsidiaries 投资子公司Interests in jointly controlled entities 投资合营公司Interests in associate 投资联营公司Investment in securities (non current assets) 证券投资Deferred taxation 递延税项资产Sub-total 小計Current Assets 非流动资产Inventories of properties 物业存货Other inventories 其它存货Debtors, deposits and prepayments 应收贸易及其它应收款Amount due from holding company 应收控股公司Amount due from fellow subsidiary 应收联属公司Amounts due from subsidiaries 应收子公司Amounts due from JCE / associates 应收合营公司/ 联营公司Amounts due from related companies 应收关连公司Amounts due from minority shareholders 应收少股东Amount due from shareholders 應收股東款Investments in securities (current assets) 证券投资Prepaid tax 预付税款Bank deposits, pledged 银行存款(抵押)Bank balances, deposits and cash 银行结余及现金Sub-total 流动资产小計Current Liabilities 流动负债Trade and other payables 应付贸易及其它应收款Sales deposits received 销售定金Amounts due to subsidiaries 应付子公司Amounts due to immediate holding 应付控股公司Amounts due to fellow subsidiaries 应付联属公司Amount due to JCE/associates 应付合营公司/ 联营公司Amounts due to related companies 应付关连公司Amount due to shareholders 应付股东款Amount due to minority shareholders 应付少股东Bank borrowings, due within one year 银行借款(一年内)Other borrowings, due within one year 其它借款(一年内)Income tax payable 应付所得税Sub-total 小計Capital and Reserves 资本及储备Paid-up capital 资本Retained earnings b/f 年初未分配利润This year's profit 本年度纯利Dividend 股息Reserve appropriation 利润分配-提取储备基金Statutory reserve 法定储备Capital reserves 资本公积-股权投资准备Property revaluation reserve 投资物业重估储备Sub-total 所有者权益小計Minority interests 少股东权益Non-Current Liabilities 非流动负债Bank borrowings, due after one year 银行借款(一年以上)Other borrowings, due after one year 其它借款(一年以上)Long term payables 长期应付款Deferred taxation 递延税款Sub-total 小計INCOME STATEMENT 损益表Turnover 营业收入Business Tax 主营业务税金及附加Cost of sales 营业成本Gross Margin 经营毛利Other operating income 其它业务收入Interest Income 利息收入Gain from investment in securites 投资收益Change in fair value of investment properties 投资物业公平价值之溢利Other operating expenses 其它业务支出Selling expenses 营业费用Administrative expenses 管理费用Provision on investment in securities 持有作买卖之投资公平价值之溢利Finance costs 财务费用Share of results of jointly controlled entities 应占合营公司业绩Taxation 税项Minority interests 少股东损益This year's (profit) loss 本年度利纯CASH-FLOWSTATEMENT现金流量表Operating activities: 经营活动Profit before tax 稅前經營溢利Adjustment:- 調整:-Share of result of jointly controlled entities 应占共同控制公司业绩Depreciation 折舊Allowance for doubtful debts （补贴拨回），呆坏帐补贴Change in fair value of investment properties 投资物业公平价值之溢利Change in fair value of investments held for trading 持有作买卖之投资之公平价值溢利interest received 利息收入Finance costs 财务费用Impairment loss on goodwill of JCE 共同控制公司之商誉减值损失Impairment loss on goodwill arising on acquisition of 增持予附属公司之权益导致商誉减值损失additional interest in subsidiaries 出售物业、厂房及设备之亏损（收益）Loss on disposal of PPE 持有作买卖之投资之亏损（收益）Gain on disposal of jointly controlled entities 出售一间共同控制公司之收益Write-back of trade payables 应付贸易账款拨回未計流動資金變動前之經營業務及現金流量Increase in inventories of properties 物业存货之减少（增加）Increase in other inventories 其它存货之减少（增加）Increase in trade and other receivables 应收贸易及其它款项之增加Increase in investments held for trading 持有作买卖之投资的减少（增加）Increase in trade and other payables 应付贸易及其它账款之增加（减少）Increase in sales deposits received 销售定金之增加（减少）Cash generated from operation 經營業務產生之現金Dividend received 已收股息Tax paid- income tax 已付所得稅Tax paid- land value added tax 已付土地增值稅Refund of tax 所得稅退回Net cash inflow generated from operation 經營業務之現金流量淨額投资业务Interest received 利息收入Purchase of property, plant and equipment 购置物业，厂房及设备Proceeds from disposal of property, plant and equipment 出售物业，厂房及设备之收入附属公司收购[size=+0]Acquisition of additional interest in sub 增持予附属公司之权益Net cash from disposal of a subsidiary 出售一间附属公司之净现金收入[size=+0] Cash received on disposal of a JCE 出售一间共同控制公司之实收现金Dividend received from a JCE 收到一间共同控制公司的股息Repayment from related companies 来自关联公司的（预付款）还款Advances to JCE 向共同控制公司支付的预付款Capital contributions to JCE 向共同控制公司出资Net cash from investing activities 源自投资之现金净值Financing activities 融資業務Capital contribution from minority shareholders 小股东投入资本Decrease in amounts due to related companies 应付关联公司款额之减少Increase in amounts due to shareholders 应付股东款项之增加Increase in amounts due to JCE 应付共同控制公司款项之增加（减少）New bank loans raised 新筹集银行贷款Repayment of bank loans 偿还银行贷款Repayment of other borrowings 偿还其它借款Interest paid 已付股息Dividend paid 已付利息Net cash from financing activities 融資業務小计Net increase/ (decrease) in cash & cash equivalent 現金及等同現金項目之變動Net increase/ (decrease) in cash & cash equivalents 現金及等同現金項目之變動Cash & cash equivalent at 1 January 現金及等同現金項目承上年度Cash & cash equivalent at 30 November 結轉現金及等同現金項目Analysis of the balance of cash and cash equivalents 現金及等同現金項目的分析Bank balances and cash 銀行結存及現金。
中英文会计报表
Prepared by: Month: year:项目行次本月数本年累计数ItemLine No ．Current month Current year cumulative 一、主营业务收入Ⅰ．Revenue from main operations减：主营业各成本Less ：Cost of main operations主营业务税金及附加Taxes and surcharge for main operations二、主营业务利润(亏损以“-”号填列)Ⅱ．Profit/Loss from main operations加：其他业务利润(亏损以“-”号填列)Add ：Profit/Loss from other operations减：营业费用Less ：Operating expenses管理费用General and administrative expenses财务费用Financial expenses三、营业利润((亏损以“-”号填列)Ⅲ．Operating profit/loss加：投资收益(亏损以“-”号填列)Add ：Investment income/losses补贴收入Revenue from subsidies营业外收入Non-operating revenue减：营业外支出Less ：Non-operating expenditures四、利润总额(亏损以“-”号填列)Ⅳ．Income/Loss before tax减：所得税Less ：Income tax五、净利润(亏损以“-”号填列)V ．Net income/loss单位负责人：王彬复核：高秀敏制表：严建华2825302722231819151611141510编制单位： 2010 年 12 月Monetary unit: RMB yuan 利润表Income Statement4。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
Monetar Cumulative
Total of Paid-in Capital Owners' Equity
Undistributed Total of Owners' Profit Equity
三、本年增减变动金额（减少以“-”号填列) III. Increase/decrease in the current year
Page 4
注：加△楷体项目为金融类企业专用,带#为外商投资企业专用。 单位负责人： 主管会计工作负责人（总会计师）： 会计（财务）机构负责人：
Person in charge of the unit:
Executive officer in charge of accounting work:
Person in charge of the accounting office:
所有者权益变动表
Statement of Changes in Equity
2012年度 For the Year of 2012 编制单位：广州日邮资讯服务有限公司 Prepared by:NYK Information Service (Guangzhou) Ltd.
本 项 目 实收资本 （或股本） Item 一、上年年末余额 加：会计政策变更 前期差错更正 二、本年年初余额 （一）净利润 （二）其他综合收益 综合收益小计 （三）所有者投入和减少资本 1.所有者投入资本 2.股份支付计入所有者权益的金额 3.其他 （四）利润分配 1.提取盈余公积 其中：法定公积金 任意公积金 #储备基金 2.对所有者（或股东）的分配 3.其他 （五）所有者权益内部结转 1.资本公积转增资本（或股本） 2.盈余公积转增资本（或股本） 3.盈余公积弥补亏损 4.其他 四、本年年末余额 (3). Others 5. Internal transfer of owners' (shareholders') equity items (1). Capital surplus used to increase capital (or stocks) (2). Surplus reserve used to increase capital (or stocks) (3). Surplus reserve used to recover losses (4). Others IV. Closing balance at the end of current year I. Closing balance at the end of last year Add: Changes in accounting policies Corrections of errors of prior periods II. Beginning balance at the beginning of current year 1. Net profit 2. Other comprehensive income Total comprehensive income 3. Contribution from owners (or shareholders) and diminution of capital (1). Contribution from owners (or shareholders) (2). Share-based payment recorded in owners' (shareholders') equity (3). Others 4. Profit distribution (1). Provided to surplus reserve Including: Statutory surplus reserve Discretionary surplus reserve Reserve fund (2). Distributed to owners (or shareholders) Paid-in Capital 资本 公积 Capital Surplus 盈余 公积 Surplus Reserve 未分配 利润 Undistributed Profit 所有者权益 合计 实收资本 （或股本） 资本 公积 Capital Surplus 盈余 公积 Surplus Reserve 未分配 利润 所有者权益 合计 年 金 额 上 年 金 额 Current Year Cumulative 金额单位：元