財務(wù)報表相關(guān)英語詞匯

1、| You have to believe, there is a way. The ancients said: the kingdom of heaven is trying to enter. Only when the reluctant step by step to go to it s time, must be managed to get one step down, only have struggled to achieve it. - Guo Ge TechDirectors report 董事會報告書 For the year ended 31 December 20

2、05 截至2005年12月31日止Financial statement 財務(wù)報表Principal activity 要緊業(yè)務(wù)Investment holding 投資控股方Related party關(guān)聯(lián)方Results and appropriation業(yè)務(wù)及分派Income statement收入報表Recommend the payment of a dividend建議派發(fā)股息Fixed assets 固定資產(chǎn)Share capital 股本Directors interest 董事享有權(quán)益Management contracts 治理合約Auditor 審計師Chairman 董事

3、長Auditors report審計師報告書Certified public accountant注冊會計師Turnover營業(yè)額General and administrative expenses日常與行政開支Profit before income tax稅前盈利Income tax expense所得稅費用Attributable to 應(yīng)得部分Balance sheet資產(chǎn)負債表Non-current asset非流淌資產(chǎn)Associate聯(lián)營企業(yè)Deferred income tax遞延所得稅Current asset流淌資產(chǎn)Due from related companies關(guān)聯(lián)

4、公司應(yīng)付款Due to related companies應(yīng)付關(guān)聯(lián)公司款Prepaid design fee 預付設(shè)計費Equity and liability權(quán)益與負債Accumulated deficits累計虧絀Current liabilities流淌負債Accruals預提Total equity and liabilities 權(quán)益與負債總額Net current liabilities凈流淌負債Total assets less current liabilities減流淌負債后的總資產(chǎn)Cash flow from operating activities經(jīng)營現(xiàn)金流Cash fl

5、ows from investing activities 投資現(xiàn)金流Cash flows from financing activities 融資現(xiàn)金流Receivables應(yīng)付款項Payables應(yīng)付款項Cash and cash equivalents現(xiàn)金與現(xiàn)金等價物Bank balance銀行結(jié)余Causeway Bay銅鑼灣The ultimate holding company 最終控股公司In units of HK dollars以港元為記帳本位Accounting policy會計政策Hong Kong Financial Reporting Standards香港財務(wù)報告準

6、則Historical cost convention歷史成本法Fair value公平值Consolidated and separate financial statement合并與個不財務(wù)報表Carrying amount帳面值Leasehold improvements租賃改良物On a straight-line basis直線法Property, plant and equipment地產(chǎn)，廠房與設(shè)備Impairment of assets資產(chǎn)損壞Operating lease經(jīng)營租賃Intangible assets隱形資產(chǎn)Subsidiaries附屬公司Translation

7、of foreign currency外幣業(yè)務(wù)Employee benefits職員福利Bonus plan獎金打算Credit risk信貸風險Turnover營業(yè)額Expenses by nature依照類型分類的開支Operating lease運營租金Depreciation of fixed assets固定資產(chǎn)折舊Tax expense稅務(wù)開支Net book value凈賬面價值Unlisted shares未上市股票Directors emolument董事的薪水Allowances津貼commitments承付unsecured 無擔保no fixed repayment t

8、erms無固定歸還期限effective rate實際利率principal taxation rate主稅率liability method負債法EXISTENCIAS：庫存、存貨、存量EMISION OBLIGACIN Y OTROS VALORES NEGOCIABLES：債券及其它可轉(zhuǎn)讓有價證券發(fā)行PRIMA DE EMISIN：發(fā)行溢價、股本溢價RVAS EN SOC CONS POR INTEGRAC GLOBAL O PROP：全球一體化或財產(chǎn)持有人特許公司儲備（那個詞組里縮寫太多，我也猜不太出具體什么意思，RVAS也可能是“預備金”的意思，SOC CONS我那個地點暫且理解為“

9、特許公司”）RESULTADO SOCIEDAD DOMINANTE：控股公司損益CUENTA DE RESULTADOS：損益帳目CUENTA DE EXPLOTACIN：出口帳目Trabajos del grupo para el inmovilizado：固定資產(chǎn)小組性工作Subvenciones en capital transferidas a resultados：對轉(zhuǎn)移到損益的所有人權(quán)益的補貼VARIACIN EXISTENCIAS PRODUCTOS TERMINADOS O EN CURSO：庫存成品或半成品變動APROVISIONAMIENTOS：供給INTERESES M

10、INORITARIOS：少數(shù)人（少數(shù)派）的利益Factoring / Titulizacin：Factoring是英語，應(yīng)該是貸款保收, 應(yīng)收帳款讓售的意思。Titulizacin那個詞我沒有接觸過，應(yīng)該是命名的意思。Dotacin al fondo de reversin：對歸還資金的捐贈RESULTADO PUESTA EN EQUIVALENCIA：等價損益RTDO. NETO ENAJENACIN ACTIVOS NO CORRIENTES：非流淌資產(chǎn)出讓凈損益（因為用的是RTDORESULTADO而不是BENEFICO，因此是損益而不是收益）這么專業(yè)的東西你應(yīng)該多懸賞才對嘛。 020

11、09-2-23 23:12:15 61.51.91.* 代購代銷收入buy consignment income. 處置前虧損的企業(yè)補貼收入disposal of the loss before income subsidies enterprises. 非貨幣性交易收益non-monetary transaction receipts. 用往常年度含量工資結(jié)余彌補利潤 in the past year with the balance of wages up its profits. 結(jié)轉(zhuǎn)的含量工資包干結(jié)余the carry-over balance of responsibility fo

12、r the content of wages. 贏余公存補虧buyu surplus of the public. 利潤歸還投資the return of investment profits. 單項留用的利潤individual retained profits. 以后年度稅前利潤彌補的虧損annual pre-tax profits after irreparable loss. 其他非經(jīng)常性損益other non-recurring gains and losses. 合并價差merger spreads. 固定資產(chǎn)減值預備fixed assets for impairment.待處理固

13、定資產(chǎn)凈損失to be dealt with a net loss of fixed assets. 長期待攤費用 long-term prepaid expenses. 其他應(yīng)繳款other contributions. 其他應(yīng)付款other payments. 一年內(nèi)到期的長期負債due within one year of the long-term liabilities. 遞延稅款貸項deferred tax credits. 外幣報表折算差額foreign currency translation differences statements. 未處理資產(chǎn)損失untreated a

14、sset losses一、企業(yè)財務(wù)會計報表封面 FINANCIAL REPORT COVER報表所屬期間之期末時刻點 Period Ended所屬月份 Reporting Period報出日期 Submit Date記賬本位幣幣種 Local Reporting Currency審核人 Verifier填表人 Preparer二、資產(chǎn)負債表 Balance Sheet資產(chǎn) Assets流淌資產(chǎn) Current Assets貨幣資金 Bank and Cash短期投資 Current Investment一年內(nèi)到期托付貸款 Entrusted loan receivable due within

15、 one year減：一年內(nèi)到期托付貸款減值預備 Less: Impairment for Entrusted loan receivable due within one year減：短期投資跌價預備 Less: Impairment for current investment短期投資凈額 Net bal of current investment應(yīng)收票據(jù) Notes receivable應(yīng)收股利 Dividend receivable應(yīng)收利息 Interest receivable應(yīng)收賬款 Account receivable減：應(yīng)收賬款壞賬預備 Less: Bad debt provi

16、sion for Account receivable應(yīng)收賬款凈額 Net bal of Account receivable其他應(yīng)收款 Other receivable減：其他應(yīng)收款壞賬預備 Less: Bad debt provision for Other receivable其他應(yīng)收款凈額 Net bal of Other receivable預付賬款 Prepayment應(yīng)收補貼款 Subsidy receivable存貨 Inventory減：存貨跌價預備 Less: Provision for Inventory存貨凈額 Net bal of Inventory已完工尚未結(jié)算款

17、Amount due from customer for contract work待攤費用 Deferred Expense一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year其他流淌資產(chǎn) Other current assets流淌資產(chǎn)合計 Total current assets長期投資 Long-term investment長期股權(quán)投資 Long-term equity investment托付貸款 En

18、trusted loan receivable長期債權(quán)投資 Long-term debt investment長期投資合計 Total for long-term investment減：長期股權(quán)投資減值預備 Less: Impairment for long-term equity investment減：長期債權(quán)投資減值預備 Less: Impairment for long-term debt investment減：托付貸款減值預備 Less: Provision for entrusted loan receivable長期投資凈額 Net bal of long-term inve

19、stment其中：合并價差 Include: Goodwill (Negative goodwill)固定資產(chǎn) Fixed assets固定資產(chǎn)原值 Cost減：累計折舊 Less: Accumulated Depreciation固定資產(chǎn)凈值 Net bal減：固定資產(chǎn)減值預備 Less: Impairment for fixed assets固定資產(chǎn)凈額 NBV of fixed assets工程物資 Material holds for construction of fixed assets在建工程 Construction in progress減：在建工程減值預備 Less: Im

20、pairment for construction in progress在建工程凈額 Net bal of construction in progress固定資產(chǎn)清理 Fixed assets to be disposed of固定資產(chǎn)合計 Total fixed assets無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets無形資產(chǎn) Intangible assets減：無形資產(chǎn)減值預備 Less: Impairment for intangible assets無形資產(chǎn)凈額 Net bal of intangible assets長期待攤費用 Long

21、-term deferred expense融資租賃未擔保余值 Finance lease Unguaranteed residual values融資租賃應(yīng)收融資租賃款 Finance lease Receivables其他長期資產(chǎn) Other non-current assets無形及其他長期資產(chǎn)合計 Total other assets & intangible assets遞延稅項 Deferred Tax遞延稅款借項 Deferred Tax assets資產(chǎn)總計 Total assets負債及所有者(或股東)權(quán)益 Liability & Equity流淌負債 Current lia

22、bility短期借款 Short-term loans應(yīng)付票據(jù) Notes payable應(yīng)付賬款 Accounts payable已結(jié)算尚未完工款預收賬款 Advance from customers應(yīng)付工資 Payroll payable應(yīng)付福利費 Welfare payable應(yīng)付股利 Dividend payable應(yīng)交稅金 Taxes payable其他應(yīng)交款 Other fees payable其他應(yīng)付款 Other payable預提費用 Accrued Expense可能負債 Provision遞延收益 Deferred Revenue一年內(nèi)到期的長期負債 Long-term

23、liability due within one year其他流淌負債 Other current liability流淌負債合計 Total current liability長期負債 Long-term liability長期借款 Long-term loans應(yīng)付債券 Bonds payable長期應(yīng)付款 Long-term payable專項應(yīng)付款 Grants & Subsidies received其他長期負債 Other long-term liability長期負債合計 Total long-term liability遞延稅項 Deferred Tax遞延稅款貸項 Defer

24、red Tax liabilities負債合計 Total liability少數(shù)股東權(quán)益 Minority interests所有者權(quán)益(或股東權(quán)益) Owners Equity實收資本(或股本) Paid in capital減;已歸還投資 Less: Capital redemption實收資本(或股本)凈額 Net bal of Paid in capital資本公積 Capital Reserves盈余公積 Surplus Reserves其中：法定公益金 Include: Statutory reserves未確認投資損失 Unrealised investment losses未

25、分配利潤 Retained profits after appropriation其中：本年利潤 Include: Profits for the year外幣報表折算差額 Translation reserve所有者(或股東)權(quán)益合計 Total Equity負債及所有者(或股東)權(quán)益合計 Total Liability & Equity 三、利潤及利潤分配表 Income statement and profit appropriation一、主營業(yè)務(wù)收入 Revenue減：主營業(yè)務(wù)成本 Less: Cost of Sales主營業(yè)務(wù)稅金及附加 Sales Tax二、主營業(yè)務(wù)利潤(虧損以“

26、”填列) Gross Profit ( - means loss)加：其他業(yè)務(wù)收入 Add: Other operating income減：其他業(yè)務(wù)支出 Less: Other operating expense減：營業(yè)費用 Selling & Distribution expense治理費用 G&A expense財務(wù)費用 Finance expense三、營業(yè)利潤(虧損以“”填列) Profit from operation ( - means loss)加：投資收益(虧損以“”填列) Add: Investment income補貼收入 Subsidy Income營業(yè)外收入 Non-

27、operating income減：營業(yè)外支出 Less: Non-operating expense四、利潤總額(虧損總額以“”填列) Profit before Tax減：所得稅 Less: Income tax少數(shù)股東損益 Minority interest加：未確認投資損失 Add: Unrealised investment losses五、凈利潤(凈虧損以“”填列) Net profit ( - means loss)加：年初未分配利潤 Add: Retained profits其他轉(zhuǎn)入 Other transfer-in六、可供分配的利潤 Profit available for distribution( - means loss)減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves提取法定公益金 A