福州譯國譯民會計類英語單詞.ppt

會計類英語單詞（3）,福州譯國譯民翻譯公司,一、企業(yè)財務會計報表封面FINANCIALREPORTCOVER報表所屬期間之期末時間點PeriodEnded所屬月份ReportingPeriod報出日期SubmitDate記賬本位幣幣種LocalReportingCurrency審核人Verifier填表人Preparer,福州譯國譯民翻譯公司,二、資產(chǎn)負債表BalanceSheet資產(chǎn)Assets流動資產(chǎn)CurrentAssets貨幣資金B(yǎng)ankandCash短期投資CurrentInvestment一年內(nèi)到期委托貸款Entrustedloanreceivableduewithinoneyear減：一年內(nèi)到期委托貸款減值準備Less:ImpairmentforEntrustedloanreceivableduewithinoneyear減：短期投資跌價準備Less:Impairmentforcurrentinvestment短期投資凈額Netbalofcurrentinvestment,福州譯國譯民翻譯公司,應收票據(jù)Notesreceivable應收股利Dividendreceivable應收利息Interestreceivable應收賬款Accountreceivable減：應收賬款壞賬準備Less:BaddebtprovisionforAccountreceivable應收賬款凈額NetbalofAccountreceivable其他應收款Otherreceivable減：其他應收款壞賬準備Less:BaddebtprovisionforOtherreceivable其他應收款凈額NetbalofOtherreceivable,福州譯國譯民翻譯公司,預付賬款Prepayment應收補貼款Subsidyreceivable存貨Inventory減：存貨跌價準備Less:ProvisionforInventory存貨凈額NetbalofInventory已完工尚未結(jié)算款Amountduefromcustomerforcontractwork待攤費用DeferredExpense一年內(nèi)到期的長期債權(quán)投資Long-termdebtinvestmentduewithinoneyear一年內(nèi)到期的應收融資租賃款Financeleasereceivablesduewithinoneyear其他流動資產(chǎn)Othercurrentassets,福州譯國譯民翻譯公司,流動資產(chǎn)合計Totalcurrentassets長期投資Long-terminvestment長期股權(quán)投資Long-termequityinvestment委托貸款Entrustedloanreceivable長期債權(quán)投資Long-termdebtinvestment長期投資合計Totalforlong-terminvestment減：長期股權(quán)投資減值準備Less:Impairmentforlong-termequityinvestment減：長期債權(quán)投資減值準備Less:Impairmentforlong-termdebtinvestment減：委托貸款減值準備Less:Provisionforentrustedloanreceivable,福州譯國譯民翻譯公司,長期投資凈額Netbaloflong-terminvestment其中：合并價差I(lǐng)nclude:Goodwill(Negativegoodwill)固定資產(chǎn)Fixedassets固定資產(chǎn)原值Cost減：累計折舊Less:AccumulatedDepreciation固定資產(chǎn)凈值Netbal減：固定資產(chǎn)減值準備Less:Impairmentforfixedassets固定資產(chǎn)凈額NBVoffixedassets工程物資Materialholdsforconstructionoffixedassets在建工程Constructioninprogress,福州譯國譯民翻譯公司,減：在建工程減值準備Less:Impairmentforconstructioninprogress在建工程凈額Netbalofconstructioninprogress固定資產(chǎn)清理Fixedassetstobedisposedof固定資產(chǎn)合計Totalfixedassets無形資產(chǎn)及其他資產(chǎn)Otherassets已歸還投資Less:Capitalredemption實收資本(或股本)凈額NetbalofPaidincapital,福州譯國譯民翻譯公司,資本公積CapitalReserves盈余公積SurplusReserves其中：法定公益金Include:Statutoryreserves未確認投資損失Unrealisedinvestmentlosses未分配利潤Retainedprofitsafterappropriation其中：本年利潤Include:Profitsfortheyear外幣報表折算差額Translationreserve所有者(或股東)權(quán)益合計TotalEquity負債及所有者(或股東)權(quán)益合計TotalLiability&Equity,福州譯國譯民翻譯公司,三、利潤及利潤分配表Incomestatementandprofitappropriation一、主營業(yè)務收入Revenue減：主營業(yè)務成本Less:CostofSales主營業(yè)務稅金及附加SalesTax二、主營業(yè)務利潤(虧損以“”填列)GrossProfit(-meansloss)加：其他業(yè)務收入Add:Otheroperatingincome減：其他業(yè)務支出Less:Otheroperatingexpense減：營業(yè)費用Selling&Distributionexpense管理費用G&Aexpense財務費用Financeexpense,福州譯國譯民翻譯公司,三、營業(yè)利潤(虧損以“”填列)Profitfromoperation(-meansloss)加：投資收益(虧損以“”填列)Add:Investmentincome補貼收入SubsidyIncome營業(yè)外收入Non-operatingincome減：營業(yè)外支出Less:Non-operatingexpense四、利潤總額(虧損總額以“”填列)Profitb