中英文對(duì)照財(cái)務(wù)報(bào)表常用單詞

1、中英文對(duì)照財(cái)務(wù)報(bào)表（有何謬誤，歡迎指正）資產(chǎn)負(fù)債表  BALANCE SHEET2002年11月30日 as at 30/11/2002資產(chǎn) Assets負(fù)債和所有者權(quán)益 Liabilities & Equity流動(dòng)資產(chǎn) Current Assets：流動(dòng)負(fù)債 Current Liabilities：貨幣資金 Cash短期投資 Short term investments應(yīng)付帳款 Trade payables應(yīng)收票據(jù) Notes receivable預(yù)收帳款 Advanced receipts應(yīng)收股利 Dividend receivable應(yīng)付工資 Accruals

2、 for salaries應(yīng)收利息 Interest receivable應(yīng)付福利費(fèi) Accruals for benefits應(yīng)收帳款 Trade receivable應(yīng)付股利 Accruals for dividends其他應(yīng)收款 Other receivable應(yīng)交稅金 Accruals for taxes存貨 Inventories其他應(yīng)交款 Other liabilities待攤費(fèi)用 Prepaid expenses其他應(yīng)付款 Other payables流動(dòng)資產(chǎn)合計(jì) Total current assets預(yù)提費(fèi)用 Provision for expenses流動(dòng)負(fù)債合計(jì) Tota

3、l current liabilities固定資產(chǎn) Fixed Assets：固定資產(chǎn)原價(jià) Tangible assets長(zhǎng)期負(fù)債 Long term liabilities：減 Less：累計(jì)折舊 Depreciation長(zhǎng)期應(yīng)付款 Long term liabilities固定資產(chǎn)凈值 Net tangible assets長(zhǎng)期負(fù)債合計(jì) Total long term liabilities固定資產(chǎn)合計(jì) Total tangible assets遞延稅款貸項(xiàng) Deferred income taxes無(wú)形資產(chǎn)及其他資產(chǎn) Intangible Assets：負(fù)債合計(jì) Total liabil

4、ities無(wú)形資產(chǎn) Intangible assets長(zhǎng)期待攤費(fèi)用 Long term advance payments所有者權(quán)益 Shareholders' equity其他長(zhǎng)期資產(chǎn) Other long term assets實(shí)收資本 Subscribed Capital無(wú)形資產(chǎn)及其他資產(chǎn)合計(jì) Total intangible assets資本公積 Capital reserves盈余公積 Other reserves遞延稅款借項(xiàng) Deferred income taxes未分配利潤(rùn) Retained earnings所有者權(quán)益合計(jì) Total shareholder's

5、equity資產(chǎn)總計(jì) Total Assets負(fù)債和所有者權(quán)益合計(jì)Total Liabilities & Equity利潤(rùn)表 Profit & Loss Account               2002年11月 for the month ended 30/11                 項(xiàng)目 Item主營(yíng)業(yè)務(wù)收入 Sales減 Less：主營(yíng)業(yè)務(wù)成本 Cost of S

6、ales                主營(yíng)業(yè)務(wù)稅金及附加 business taxes主營(yíng)業(yè)務(wù)利潤(rùn) Gross Profit加 Add： 其他業(yè)務(wù)利潤(rùn) Other operating income  減 Less：營(yíng)業(yè)費(fèi)用 Operating expenses                管理費(fèi)用 Administration expenses   &#

7、160;            財(cái)務(wù)費(fèi)用 Finance expenses營(yíng)業(yè)利潤(rùn) Operating Profit加Add：投資收益 Income from investments               補(bǔ)貼收入 Other income              營(yíng)業(yè)外收入 Extraordinary income減L

8、ess：營(yíng)業(yè)外支出 Extraordinary expenses利潤(rùn)總額 Profit before taxes減Less：所得稅 Taxes on income凈利潤(rùn) Profit after taxes資產(chǎn)負(fù)債表 Balance Sheet 項(xiàng) 目 ITEM 貨幣資金 Cash 短期投資 Short term investments 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Accounts receivable 其他應(yīng)收款 Other receivables 預(yù)付帳款 Acco

9、unts prepaid 期貨保證金 Future guarantee 應(yīng)收補(bǔ)貼款 Allowance receivable 應(yīng)收出口退稅 Export drawback receivable 存貨 Inventories 其中：原材料 Including:Raw materials 產(chǎn)成品(庫(kù)存商品) Finished goods 待攤費(fèi)用 Prepaid and deferred expenses 待處理流動(dòng)資產(chǎn)凈損失 Unsettled G/L on current assets 一年內(nèi)到期的長(zhǎng)期債權(quán)投資 Long-term debenture investment falling du

10、e in a yaear 其他流動(dòng)資產(chǎn) Other current assets 流動(dòng)資產(chǎn)合計(jì) Total current assets 長(zhǎng)期投資： Long-term investment： 其中:長(zhǎng)期股權(quán)投資 Including long term equity investment 長(zhǎng)期債權(quán)投資 Long term securities investment *合并價(jià)差 Incorporating price difference 長(zhǎng)期投資合計(jì) Total long-term investment 固定資產(chǎn)原價(jià) Fixed assets-cost 減：累計(jì)折舊 Less:Accumula

11、ted Dpreciation 固定資產(chǎn)凈值 Fixed assets-net value 減：固定資產(chǎn)減值準(zhǔn)備 Less:Impairment of fixed assets 固定資產(chǎn)凈額 Net value of fixed assets 固定資產(chǎn)清理 Disposal of fixed assets 工程物資 Project material 在建工程 Construction in Progress 待處理固定資產(chǎn)凈損失 Unsettled G/L on fixed assets 固定資產(chǎn)合計(jì) Total tangible assets 無(wú)形資產(chǎn) Intangible assets 其

12、中:土地使用權(quán) Including and use rights 遞延資產(chǎn)（長(zhǎng)期待攤費(fèi)用）Deferred assets 其中:固定資產(chǎn)修理 Including:Fixed assets repair 固定資產(chǎn)改良支出 Improvement expenditure of fixed assets 其他長(zhǎng)期資產(chǎn) Other long term assets 其中:特準(zhǔn)儲(chǔ)備物資 Among it:Specially approved reserving materials 無(wú)形及其他資產(chǎn)合計(jì) Total intangible assets and other assets 遞延稅款借項(xiàng) Defe

13、rred assets debits 資 產(chǎn) 總 計(jì) Total Assets 資產(chǎn)負(fù)債表(續(xù)表) Balance Sheet 項(xiàng) 目 ITEM 短期借款 Short-term loans 應(yīng)付票款 Notes payable 應(yīng)付帳款 Accounts payab1e 預(yù)收帳款 Advances from customers 應(yīng)付工資 Accrued payro1l 應(yīng)付福利費(fèi) Welfare payable 應(yīng)付利潤(rùn)(股利) Profits payab1e 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other payable to government 其他應(yīng)付款 Other cr

14、editors 預(yù)提費(fèi)用 Provision for expenses 預(yù)計(jì)負(fù)債 Accrued liabilities 一年內(nèi)到期的長(zhǎng)期負(fù)債 Long term liabilities due within one year 其他流動(dòng)負(fù)債 Other current liabilities 流動(dòng)負(fù)債合計(jì) Total current liabilities 長(zhǎng)期借款 Long-term loans payable 應(yīng)付債券 Bonds payable 長(zhǎng)期應(yīng)付款 long-term accounts payable 專(zhuān)項(xiàng)應(yīng)付款 Special accounts payable 其他長(zhǎng)期負(fù)債 O

15、ther long-term liabilities 其中:特準(zhǔn)儲(chǔ)備資金 Including:Special reserve fund 長(zhǎng)期負(fù)債合計(jì) Total long term liabilities 遞延稅款貸項(xiàng) Deferred taxation credit 負(fù) 債 合 計(jì) Total liabilities * 少數(shù)股東權(quán)益 Minority interests 實(shí)收資本(股本) Subscribed Capital 國(guó)家資本 National capital 集體資本 Collective capital 法人資本 Legal person"s capital 其中:國(guó)

16、有法人資本 Including:State-owned legal person"s capital 集體法人資本 Collective legal person"s capital 個(gè)人資本 Personal capital 外商資本 Foreign businessmen"s capital 資本公積 Capital surplus 盈余公積 surplus reserve 其中:法定盈余公積 Including:statutory surplus reserve 公益金 public welfare fund 補(bǔ)充流動(dòng)資本 Supplermentary cu

17、rrent capital * 未確認(rèn)的投資損失（以“-”號(hào)填列） Unaffirmed investment loss 未分配利潤(rùn) Retained earnings 外幣報(bào)表折算差額 Converted difference in Foreign Currency Statements 所有者權(quán)益合計(jì) Total shareholder"s equity 負(fù)債及所有者權(quán)益總計(jì) Total Liabilities & Equity 利潤(rùn)表 INCOME STATEMENT 項(xiàng) 目 ITEMS 產(chǎn)品銷(xiāo)售收入Sales of products 其中：出口產(chǎn)品銷(xiāo) 售收入 Incl

18、uding：Export sales 減：銷(xiāo)售折扣與折讓 Less：Sales discount and allowances 產(chǎn)品銷(xiāo)售凈額Net sales of products 減：產(chǎn)品銷(xiāo)售稅金Less：Sales tax 產(chǎn)品銷(xiāo)售成本 Cost of sales 其中：出口產(chǎn)品銷(xiāo)售成本Including：Cost of export sales 產(chǎn)品銷(xiāo)售毛利 Gross profit on sales 減：銷(xiāo)售費(fèi)用 Less：Selling expenses 管理費(fèi)用General and administrative expenses 財(cái)務(wù)費(fèi)用Financial expenses 其

19、中：利息支出(減利息收入) Including：Interest expenses (minusinterest ihcome) 匯兌損失(減匯兌收益)Exchange losses(minus exchange gains) 產(chǎn)品銷(xiāo)售利潤(rùn)Profit on sales 加：其他業(yè)務(wù)利潤(rùn)Add：profit from other operations 營(yíng)業(yè)利潤(rùn)Operating profit 加：投資收益Add：Income on investment 加：營(yíng)業(yè)外收入Add：Non-operating income 減：營(yíng)業(yè)外支出Less：Non-operating expenses 加：以前

20、年度損益調(diào)整Add：adjustment of loss and gain for previous years 利潤(rùn)總額 Total profit 減：所得稅 Less：Income tax 凈利潤(rùn) Net profit 本文來(lái)自: 人大經(jīng)濟(jì)論壇 會(huì)計(jì)與財(cái)務(wù)管理 版，詳細(xì)出處參考：會(huì)計(jì)要素的計(jì)量屬性 basis of measurement 歷史成本 historical cost 重置成本 replacement cost 可實(shí)現(xiàn)凈值 net-realizable value 現(xiàn)值 present value 公允價(jià)值 fair value 財(cái)務(wù)報(bào)告 financial statement

21、 資產(chǎn)負(fù)債表 Balance Sheet 利潤(rùn)表 Income Statement 現(xiàn)金流量表 Cash Flow Statement 所有者權(quán)益變動(dòng)表 Statement of Changes in Equity 附注 notes Disclosure notes Chap. 2 貨幣資金 monetary assets 現(xiàn)金 cash 銀行賬戶(hù) bank account 現(xiàn)金等價(jià)物 cash equivalent Chap. 3 金融資產(chǎn) financial instruments 以公允價(jià)值計(jì)量且變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn) Measure at fair value through pr

22、ofit or loss交易性金融資產(chǎn) held for trading 指定為以公允價(jià)值計(jì)量且變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn) Identified as at fair value through profit or loss 持有到期投資 Held-to maturity investment 貸款和應(yīng)收賬款 Loans and receivables 可供出售金融資產(chǎn) available-for-sale financial assets 減值 impairment 減值損失 impairment loss Chap. 4 存貨 inventory 存貨的種類(lèi)：Classification

23、of inventory 原材料 raw materials inventory 在產(chǎn)品 work-in-progress inventory 半成品 component parts 產(chǎn)成品 finished goods inventory 商品 merchandise inventory 周轉(zhuǎn)材料 supplies inventory 發(fā)出存貨的計(jì)量 cost flow assumption 先進(jìn)先出法 first-in-first-out (FIFO) 后進(jìn)先出法 last-in-first-out (LIFO) 移動(dòng)加權(quán)平均法 moving-average unit cost 全月一次加

24、權(quán)平均法 weighted-average system 個(gè)別計(jì)價(jià)法（具體辨認(rèn)法） specific identification 期末存貨的計(jì)量 ending balance of inventory 成本與可變現(xiàn)凈值孰低 lower-of cost-or-market value Net-realizable value 存貨跌價(jià)準(zhǔn)備 Allowance to reduce inventory to LCM 資產(chǎn)減值損失存貨減值損失 loss of impairment on assets - loss of impairment on inventory Chap. 5長(zhǎng)期股權(quán)投資 lo

25、ng-term investment share Investment in subsidiary * 成本法 cost method 權(quán)益法 equity method 投資收益 investment income 可轉(zhuǎn)換 convertible Chap. 6 固定資產(chǎn) capital assets 在建工程 wok-in-progress construction 折舊 amortization 平均年限法 straight-line-method 工作量法 unit-of- production 雙倍余額遞減法 declining-balance method 年數(shù)總和法 sum-of

26、-the-years-digits method 后續(xù)支出 subsequent expenditure 資本化 capitalized cost 費(fèi)用化 expensed cost 處置 retirement and disposal 持有待售的固定資產(chǎn)capital assets held for sale 固定資產(chǎn)清理 disposal of capital assets 固定資產(chǎn)減值準(zhǔn)備 allowance of impairments on capital assets Chap. 7 無(wú)形資產(chǎn) intangible assets 專(zhuān)利權(quán) patents 非專(zhuān)利技術(shù) industri

27、al design registration 商標(biāo)權(quán) trademarks and trade name 著作權(quán) copyright 特許權(quán) franchise rights 土地使用權(quán) rights of using land Chap. 8 投資性房地產(chǎn) investment property / profitable estateChap. 9 非貨幣性資產(chǎn)交換 non-monetary assets exchange 商業(yè)實(shí)質(zhì) commercial substance Chap. 10 資產(chǎn)減值 assets impairment 估計(jì) evaluation 資產(chǎn)組 assets gr

28、oup cash generate unit 商譽(yù) goodwill Chap. 11 負(fù)債 liabilities 流動(dòng)負(fù)債 current liabilities 非流動(dòng)負(fù)債 non-current liabilities 初始計(jì)量 initial measurement 辭退福利 fire fringe 進(jìn)口 import 出口 export 可轉(zhuǎn)換公司債券 convertible bond Chap. 12 所有者權(quán)益 equity 實(shí)收資本 issued capital 資本公積 capital reserve 股本溢價(jià) share premium 留存收益 retained ear

29、nings 未分配利潤(rùn) distributed profit Chap. 13 完工百分比法 percentage of completion method 建造合同 construction contract 直接法 direct method 間接法 indirect method分部報(bào)告 segment report 關(guān)聯(lián)方 related party 租賃 lease 擔(dān)保 guarantee Chap. 15 或有事項(xiàng) contingencies 或有資產(chǎn) contingent assets 或有負(fù)債 contingent liabilities 虧損合同 onerous contr

30、act Chap.16 重組 reorganization /resutruction Chap. 18 借款費(fèi)用 borrowing costs borrowing expenditure 溢價(jià) premium 折價(jià) discount 資本化 capitalize costs Chap. 20 所得稅 income tax 計(jì)稅基礎(chǔ) tax base 永久性差別 permanent difference 暫時(shí)性差別 temporary difference 應(yīng)納稅暫時(shí)性差異 taxable temporary differences 可抵扣暫時(shí)性差異 deductible temporary difference 遞延所得稅資產(chǎn) defe