会计报表英文词汇

会计报表英文词汇(2007/03/13 09:44) 一.资产类Assets

流动资产货币资金 1001 1002 1009 Current assets

Cash and cash equivalents Cash 1101 现金银行存款其他货币资金 Other cash and cash equivalents *100901 ?100902 *100903 *100904 *100905 '100906 短期投资股票债券基金其他 Cash in bank ?110101 ?110102

?110103 ?110110 外埠存款银行本票银行汇票信用卡 Other city Cash in bank Cashiefs cheque Bank draft Credit card 信用证保证金 L/C Guarantee deposits 存出投资款 Refundable deposits Short-term investments Short-tenn investments ? stock Short-term investments ? corporate bonds Short-term investments ? corporate funds Short-term investments - other 短期投资跌价准备 Short-term investments falling price reserves Account receivable Note receivable 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable

1131 应收账款 Account receivable

1133 其他应收款 Other notes receivable

1141 坏账准备 Bad debt reserves

1151 预付账款 Advance money

1161 应收补贴款

Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资釆购

Supplies purchasing 1211 原材料 Raw materials

1221 包装物 Wrappage 1231 低值易耗品

Low ?value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1102 应收款 mi 应收票据

银行承兑汇票Bank acceptance 商业承兑汇票Trade acceptance

1244 1251 1261 1271 1281 1291 1301 商品进销差价委托加工物资

委托代销商品受托代销商品存货跌价准备 Differences between purchasing and selling price Work in process ? outsourced Trust to and sell the goods on a commission basis Commissioned and sell the goods on a commission basis Inventory falling price reserves 分期收款发出商品 Collect money and send out the goods by stages 待摊费用 Deferred and prepaid expenses

长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks ?140101 ?140102 股票投资 Investment on stocks 其他股权投资 Other investment on stocks 1402 长期债权投资

Long-term investment on bonds '140201 债券投资 Investment on bonds

'140202 其他债权投资 Other investment on bonds

1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditofs rights investment

depreciation reserves 1431 委托贷款 Entrust loans

?143101 本金 Principal '143102 利息 Interest 143103 减值准备 Depreciation reserves

1501固定资产房屋建筑物机器设备运输设备工具器具 1502累计折旧 1505 固定资产减值准备 Fixed assets depreciation 房屋、建筑物减值准备 Building/structure depreciation 机器设备减值准备 Machinery equipment depreciation 1601工程物资

*160101 *160102 *160103 *160104 1603在建工程安装工程1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves

1815 未确认融资费用 Unacknowledged financial charges

待处理财产损溢 Wait deal assets loss or income

1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢 W ait deal assets loss or income

*191101 待处理流动资产损溢 Wait deal intangible assets loss or income

f 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 2101短期借款 2111应付票据银行承兑汇票Bank acceptance 商业

承兑汇票Trade acceptance 2121 应付账款 Account payable

Fixed assets

Building

Structure

Machinery equipment

Transportation facilities

Instruments and implement

Accumulated depreciation

reserves

Project goods and material

专用材料 Special-purpose material

专用设备 Special-purpose equipment 预付大型设备款 Prepayments for equipment 为生产准备的工具及器具 Preparative instruments and implement for fabricate Construction-in-process Erection works

在安装设备 Erecting equipment-in-process

技术改造工程 Technical innovation project 大修理工程 General

overhaul project

1605 在建工程减值准备 Construction-in-process depreciation reserves

1701 固定资产清理 Liquidation of fixed assets 1801无形资产专利权非

专利技术商标权著作权土地使用权商誉

Intangible assets Patents

Non-Patents

Copyrights

Tenure

Goodwill

Trademarks, Trade names

Current liability

Short-tenn borrowing

Notes payable

2131 预收账款Deposit received

2141 代销商品款Proxy sale goods revenue

2151 应付工资Accrued wages

2153 应付福利费Accrued welfarism

2161 应付股利Dividends payable

2171 应交税金Tax payable

217101 应交增值税value added tax payable ?21710101进项税额Withholdings on VAT

*2171010 2 已交税金Paying tax

*2171010 3 转出未交增值税Unpaid VAT changeover

*2171010 4 减免税款Tax deduction

*2171010 5 销项税额Substituted money on VAT

*2171010 6 出口退税Tax reimbursement for export

21710107 进项税额转出Changeover withnoldings on VAT

*2171010 8 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 应交消费税Consumption tax payable

f217104 应交资源税Resources tax payable

管理会计Management accounting

负现金流量

经营活动Operating activities

所有者权益OwneFs equity

合伙企业Partnership

正现金流量Positive cash flow

留存利润Retained earning

投资回报Return of investment

投资报酬Return on investment

收入Revenue

证券交易委员会Securities and Exchange Commission

独资企业Sole proprietorship

清偿能力Solvency

稳定货币假设Stable-dollar assumption

现金流量表Statement of cash flow

财务状况表Statement of financial position

股东Stockholders

股东权益Stockholders* equity

税务会计Tax accounting

门面粉饰Window dressing

损害damage

削弱性效应dampening effect

数据转换data transfer

数据传输data transmission

指屯车型及司机的合同车队DDC (dedicated contract carriage) 供应商出租人dealer lessors

债务资本debt capital

债务契约debt covenant

债务证书debt instruments

债务发行成本debt issuance costs

债务期限debt maturities

债务证券debt securities 债息debt service 自有资金负债率debt-equity ratios 债务-权益处理debt-equity treatment 债务人debtor 权益负债率debt-to-equity ratio

（机械设备的）腐性decay

声明declarations

指定最低运输量的合同车队dedicated capacity carriage 一应俱全的车厢dedicated carriage

可抵扣程度deductibility 扣减deduction 违约default

带有废止条款的结构defeasance structures 抗辩defense

损失索赔deficiency claim 损失、缺陷deficiency 定.义上的暧昧不明definitional maze 定义definition 通货紧缩deflation 拆卸deinstallation 延迟交付delay in delivery 拖欠delinquencies

交付及验收程序delivery and acceptance process 退出denunciation 押金账项deposit account 存款接受者deposit taker 处置.deposition 折余价值depreciated value 折旧提存depreciation allowance 折旧好处depreciation benefit 折旧扌氐扣depreciation deductions 折旧费用depreciation expense 折旧期间depreciation period 解除管制deregulation

衍生的金融工具derivative financial instruments 指定的位置designated location 扣押detention 减损detraction

发达而成熟的市场developed and mature market 诊断设备diagnostic equipment 差别化differentiation 数字化digitization

每股稀释后收益diluted earning per share 直接和间接损失direct and consequential damage 直接融资租赁direct financing lease 直接税direct tax

（电脑租赁的）救灾服务disaster recovery services 免责disclaimer 披露项目disclosure items 折现率discount rate 折现值discounted present value

自由酌情处理discretion

差别待遇discrimination

变相信贷销售disguised credit sale

经过伪装的租赁资产买入人（指融资租赁的承租人）disguised purchaser of the leased asset

争议解决程序dispute resolution process

解散dissolution

区别distinction

特有的三边关系distinctive triangular relationship

分酉己distribution

多样化的细微差别diverse nuances

多样化diversification

多样性diversity

红利dividends

文件制作及提供documentation

国内法domestic law

双重课税协议double taxation agreement

双重税double tax

（租赁一方为美国去人而另一方不是美国法人时的）双重所有权租赁协议double-dip tax leases 定金down payment 窝工时间down time 信用等级下降downgraded 趋降的利息费用曲线downward sloped interest expense line

（合同文本的）起草draftsmanship

应有的审慎due diligence

耐久性durability

拖延的持续时间duration of delay

一次或多次付款a payment or serious payments

扣减abatement

绝对和无条件付款absolute and unconditional payments

加速支付accelerated payment

接熒日acceptance date

接受acceptance

力口入accession

附属设备accessories

承担责任的程度accountability

会计利益accounting benefits

会计期间accounting period

会计政策accounting policies

会计准则accounting principle

会计处理accounting treatment

应收账款accounts receivables

账项accounts

经备案的投资人accredited investors

累计准备金accumulated allowance

对承认的要求acknowledgement requirement

资产的取得acquisition of assets

兼并acquisitions

（德国）生产责任法Act on Product Liability

诉讼action

事实上的所有权actual ownership

补充备案additional filings

附加利差additional margin

附加风险additional risk （设备的）附件additions 已调整税基adjusted tax basis 对收益的调整adjustment of yield 管理费administrative fee

（美国）行政法Administrative Law

事先通知advance notice 放款advance 不利的税收后果adverse tax consequences 做广告advertising 联合团体affiliated group 附属机构affiliate 资产周转率asset turnover 资产讨■价asset valuation 应收账款转让assignment of accounts receivable 联属公司，附属公司associated company 政府会计师协会Association of Government Accounting 承担债务，承付债务assumed liability 税后AT 按成本at cost 按票面额，平价at par

见票兑付，即期兑心at sight 被查封账户attached account 扣押，查封attachment 证明，验证attest 证明书，鉴定书attestation 审核，审计audit 可审核性auditability 审计委员会audit committee 审计范围audit coverage 审定财务报表，审定会计报表audited financial statement 审计证据，审计凭证audit evidence

《审计指南》Audit Guides

①审计②审计学auditing 审计程序auditing procedure 审计过程auditing process 审计标准，审计准则auditing standard 审计准则委员会Auditing Standards Board 审计员，审计师Auditor 审计主任,总审计auditor general 审计师法律责任auditors legal liability 审计师意见书auditors opinion 审计师报告.查账报告auditors report 审计工作计划audit program 审计报告audit report 审计风险audit risk 审计抽样audit sampling 审计软件audit software 审计抽查audit test 审计脉络，审计线索audit trail 审计工作底稿audit working paper 核定股本，法定股本authorized capital stock

自动票据交换所automated clearing house 自动取款机automated teller machine 自动转账服务automatic transfer service 可用资产available asset 可用存货available inventory 平均余额average balance 平均收款期average collection period 平均成本average cost 平均成本法average-cost method 平均存货，平均库存average inventory 平均寿命,平均使用年限average life 应付账款平均付款期average payment period (of accounts payable) 平均收益率average rate of return 股票价格平均指数averages 可避免成本avoidable cost

11~ 12

111 mi

1112

1113 1116

1117

1118 112 1121 1122

1123

1124

1125 1128 1129

113

1131 1132 1137 1138 1139

114

1141 1142 1147 1149 118 1181 1182 1183 1184 1185 1187 1188 1189

资产assets

流动资产current assets

现金及约当现金cash and cash equivalents

库存现金cash on hand

零用金/周转金petty cash/revolving funds 银行存款

cash in banks 在途现金cash in transit 约当现金cash

equivalents 其它现金及约当现金other cash and cash

equivalents

短期投资short-tenn investment

短期投资?股票 short-term investments - stock

短期投资■短期票券

短期投资?政府债券

短期投资■受益凭证

短期投资?公司债

short-term investments - short-term notes and bills

short-term investments - government bonds short-

term investments - beneficiary certificates short-term

investments - corporate bonds term investments -

other

短期投资■其它short-

备抵短期投资跌价损失allowance for reduction of short-term investment to market 应收票据notes receivable

应收票据notes receivable

应收票据贴现discounted notes receivable

应收票据?关系人notes receivable - related parties

其它应收票据other notes receivable

备抵呆帐 -应收票据allowance for uncollec- tible accounts- notes receivable 应收帐款accounts receivable

应收帐款accounts receivable

应收分期帐款installment accounts receivable

应收帐款??关系人accounts receivable - related parties

备抵呆怅 -应收帐款allowance for uncollec- tible accounts ? accounts receivable 其它应收款other receivables

应收出售远汇款forward exchange contract receivable

应收远汇款■夕卜币forward exchange contract receivable - foreign currencies

买卖远汇折价discount on forward ex-change contract

应N攵H丈益earned revenue receivable

应收退税款income tax refund receivable

其它应收款-关系人other receivables ? related parties

其它应收款-其它other receivables ? other

备抵呆帐?其它应收款allowance for uncollec- tible accounts ? other receivables

存货 inventories 商品存货 merchandise inventory 寄销商品 consigned goods 在途商品 goods in transit 备抵存货跌价损失 allowance for reduction of inventory to market 制成品 finished goods 寄销制成品 consigned finished goods 副产品 by-products 在制品 work in process 委外加工 work in process - outsourced 原料 raw materials 物料 supplies 在途原物料 materials and supplies in transit 备抵存货跌价损失 allowance for reduction of inventory to market 预付费用 prepaid expenses 预付薪资 prepaid payroll 预付租金 prepaid rents 预付保险费 prepaid insurance 用品盘存 office supplies 预付所得税 prepaid income tax 其它预付费用 other prepaid expenses 预付款项prepayments 预付货款 prepayment for purchases 其它预付款项 other prepayments

其它流动资产other current assets 121~122 1211 1212 1213 1219 1221 1222 1223 1224 1225 1226 1227 1228 1229 125 1251 1252 1253 1254 1255 1258 126 1261 1268 128-129

英文财务报表格式模板

英文财务报表格式一、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

新准则英文会计报表

新准则英文会计报表：成本 122 5001生产成本production cost 123 5101制造费用cost of production 124 5201劳务成本service cost 125 5301研发支出research and development expenditures 126 5401工程施工建造承包商专用engineering construction exclusively for construction contractor 127 5402工程结算建造承包商专用engineering settlement exclusively for construction contractor 128 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 capital 116 4002资本公积contributed surplus 117 4101盈余公积earned surplus 119 4103本年利润profit for the current year 120 4104利润分配allocation of profits 121 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 hand 2 1002银行存款bank deposit 5 1015其他货币资金other monetary capital 9 1101交易性金融资产transaction monetary assets 11 1121应收票据notes receivable 12 1122应收账款Account receivable 13 1123预付账款account prepaid 14 1131应收股利dividend receivable 15 1132应收利息accrued interest receivable 21 1231其他应收款accounts receivable-others 22 1241坏账准备had debts reserve 28 1401材料采购procurement of materials 29 1402在途物资materials in transit 30 1403原材料raw materials 32 1406库存商品commodity stocks

会计报表科目中英文对照

一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment

三大会计报表：资产负债表、损益表、现金流量表中英文对照

英文会计报表: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 所属月份Reporting Period 报出日期Submit Date 资产负债表 Balance Sheet Assets Current Assets Bank and Cash Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期 Less: Impairment for Entrusted loan receivable due within one year 减： Less: Impairment for current investment Net bal of current investment Notes receivable Dividend receivable 应收利息Interest receivable Account receivable 减：应收账款 Less: Bad debt provision for Account receivable Net bal of Account receivable 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 Prepayment Subsidy receivable Inventory 减： 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 Deferred Expense 一年内到期的 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 Other current assets Total current assets 长期投资Long-term investment Long-term equity investment 委托贷款Entrusted loan receivable

(财务管理表格)财务英语中英文对照表(部分)

财务英语中英文对照表 A account 账户 account payable 应付账款 accounting system 会计系统 Accounting Principle Board (APB) （美国）会计准则委员会 accrual basis 权责发生制（应计制） accumulated depreciation 累计折旧 account FORMat 账户格式 accrue 应计 accounting cycle 会计循环 accounts receivable 应收账款 accounts receivable turnover 应收账款周转率 accelerated depreciation 加速折旧 adjusting entries 调整分录 adjustment 调整 aging of accounts receivable 应收账款账龄分析法 allowance for bad debts 坏账准备 allowance for doubtful accounts 坏账准备 allowance for uncollectible 坏账准备 allowance method 备抵法 allowance for depreciation 折旧备抵账户 amortization 摊销 annual report 年度报告 annuity 年金 assets 资产 audit 审计 auditor’s opinion 审计意见书

auditor 审计师 audit committee 审计委员会 average collection period 平均收账期AICPA 美国注册会计师协会 APB Opinions 会计准则委员会意见书B balance 余额 bad debt recoveries 坏账收回 bad debts 坏账 bad debts expense 坏账费用 balance sheet 资产负债表 balance sheet equation 资产负债表等式basket purchase 一揽子采购 betterment 改造投资，改造工程投资bearer instrument 不记名票据 bonds 债券 book of original entry 原始分录账簿 book value 账面价值 C capital 资本 capital stock certificate 股本证明书 cash basis 收付实现制（现金收付制）cash dividends 现金股利 cash flow statement 现金流量表 carrying amount 账面价值 carrying value 账面价值 callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价 capital lease 资本租赁（指融资租赁）

会计报表中英文对照

?会计报表中英文对照

Accounting

1.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 Year Next 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.

英语会计报表术语翻译

会计报表术语英译采自某企业—— 资产负债表：balance sheet 流动资产：current assets 现金：cash on hand 银行存款：cash in bank 短期投资：marketable securities 应收票据：note receivable 应收账款：account receivable 减坏账准备：less provision for debtors 预付账款：advances to suppliers 其他应收款：other receivable 内部往来：inter-company current account 待摊费用：prepaid expenses 存货：inventories 存货跌价准备：provision for loss on realization 一年到期的长期投资：long-term investment 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 investment-stocks 长期债权投资：long-term investment - debentures 长期应收款；receivables over one year 固定资产：fixed assets 固定资产原价：fixed assets-original costs 累计折旧：accumulated depreciation 固定资产净值：net value of fixed assets 固定资产减值准备：provision for loss on realization 工程物资：construction materials 在建工程：construction in progress 固定资产清理：fixed assets at disposal 无形资产：intangible assets 无形资产减值准备：provision for loss on realization 其他长期资产：other assets 长期待摊费用：long term deferred expenses 开办费：start-up expenses 其他长期资产：other long-term assets 递延税款借项：deferred tax debit 流动负债：current liabilities 短期借款：short term loans 应付票据：notes payable 应付账款：account payable 应付工资：accrued payroll

英语财务三张表：资产负债表、利润表、现金流量表

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

英文会计报表

英文会计报表一、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

会计报表中英文对照

会计报表中英文对照?

Accounting 1. 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 Year Next 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 company can 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

新准则英文会计报表

新准则英文会计报表：损益类129 6001 主营业务收入main business income 130 6011 利息收入金融共用interest income financial sharing 135 6051 其他业务收入other business income 136 6061 汇兑损益金融专用exchange gain or loss exclusively for finance 137 6101 公允价值变动损益sound value flexible loss and profit 138 6111 投资收益income on investment 142 6301 营业外收入nonrevenue receipt 143 6401 主营业务成本main business cost 144 6402 其他业务支出other business expense 145 6405 营业税金及附加business tariff and annex 146 6411 利息支出金融共用interest expense financial sharing 155 6601 销售费用marketing cost 156 6602 管理费用managing cost 157 6603 财务费用financial cost 158 6604 勘探费用exploration expense 159 6701 资产减值损失loss from asset devaluation 160 6711 营业外支出nonoperating expense 161 6801 所得税income tax 162 6901 以前年度损益调整prior year profit and loss adjustment

三大会计报表资产负债表损益表现金流量表中英文对照

英文会计报表:F I N A N C I A L R E P O R T C O V E R 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 所属月份Reporting Period 报出日期Submit Date 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

新准则英文会计报表大全

29 1402在途物资materials in transit 30 1403原材料raw materials 32 1406库存商品commodity stocks 33 1407发出商品goods in transit 36 1412包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461存货跌价准备reserve against stock price declining 45 1521持有至到期投资hold investment due 46 1522持有至到期投资减值准备hold investment due reduction reserve 47 1523可供出售金融资产financial assets available for sale 48 1524长期股权投资long-term stock ownership investment 49 1525长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526投资性房地产investment real eastate 51 1531长期应收款long-term account receivable

52 1541未实现融资收益unrealized financing income 54 1601固定资产permanent assets 55 1602累计折旧accumulated depreciation 56 1603固定资产减值准备permanent assets reduction reserve 57 1604在建工程construction in process 58 1605工程物资engineer material 59 1606固定资产清理disposal of fixed assets 60 1611融资租赁资产租赁专用financial leasing assets exclusively for leasing 61 1612未担保余值租赁专用unguaranteed residual value exclusively for leasing 62 1621生产性生物资产农业专用productive living assets exclusively for agriculture 63 1622生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture 64 1623公益性生物资产农业专用non-profit

会计报表科目中英文对照

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