财务报表常用词
中英文对照财务报表常用单词
中英文对照财务报表常用单词资产负债表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 losses(minus 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会计要素的计量属性basis of measurement历史成本historical cost重置成本replacement cost可实现净值net-realizable value现值present value公允价值fair value财务报告financial statement资产负债表Balance Sheet利润表Income Statement现金流量表Cash Flow Statement所有者权益变动表Statement of Changes in Equity附注notesDisclosure notesChap. 2货币资金monetary assets现金cash现金等价物cash equivalentChap. 3金融资产financial instruments以公允价值计量且变动计入当期损益的金融资产Measure at fair value through profitor loss交易性金融资产held for trading指定为以公允价值计量且变动计入当期损益的金融资产Identified as at fair value through profit or loss持有到期投资Held-to –maturity investment贷款和应收账款Loans and receivables 可供出售金融资产available-for-sale financial assets减值impairment减值损失impairment lossChap. 4存货inventory存货的种类：Classification of inventory 原材料raw materials inventory在产品work-in-progress inventory半成品component parts产成品finished goods inventory商品merchandise inventory周转材料supplies inventory发出存货的计量cost flow assumption 先进先出法first-in-first-out (FIFO)后进先出法last-in-first-out (LIFO)移动加权平均法moving-average unit cost全月一次加权平均法weighted-average system个别计价法（具体辨认法）specificidentification期末存货的计量ending balance of inventory成本与可变现净值孰低lower-of –cost-or-market valueNet-realizable value存货跌价准备Allowance to reduce inventory to LCM资产减值损失—存货减值损失loss of impairment on assets ---- loss of impairment on inventoryChap. 5长期股权投资long-term investment –shareInvestment in subsidiary ***成本法cost method权益法equity method投资收益investment income可转换convertibleChap. 6固定资产capital assets在建工程wok-in-progress construction折旧amortization平均年限法straight-line-method工作量法unit-of- production双倍余额递减法declining-balance method年数总和法sum-of-the-years-digits method后续支出subsequent expenditure资本化capitalized cost费用化expensed cost处置retirement and disposal持有待售的固定资产capital assets held for sale固定资产清理disposal of capital assets 固定资产减值准备allowance of impairments on capital assets Chap. 7无形资产intangible assets专利权patents非专利技术industrial design registration商标权trademarks and trade name著作权copyright特许权franchise rights土地使用权rights of using land Chap. 8投资性房地产investment property / profitable estateChap. 9非货币性资产交换non-monetary assets exchange商业实质commercial substance Chap. 10资产减值assets impairment估计evaluation资产组assets group cash generate unit商誉goodwillChap. 11负债liabilities流动负债current liabilities非流动负债non-current liabilities 初始计量initial measurement辞退福利fire fringe进口import出口export可转换公司债券convertible bond Chap. 12所有者权益equity实收资本issued capital资本公积capital reserve股本溢价share premium留存收益retained earnings未分配利润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间接法indirect method分部报告segment report关联方related party租赁lease担保guaranteeChap. 15或有事项contingencies或有资产contingent assets或有负债contingent liabilities亏损合同onerous contractChap.16重组reorganization /resutruction Chap. 18借款费用borrowing costs borrowing expenditure溢价premium折价discount资本化capitalize costsChap. 20所得税income tax计税基础tax base永久性差别permanent difference暂时性差别temporary difference应纳税暂时性差异taxable temporary differences可抵扣暂时性差异deductible temporary difference递延所得税资产deferred tax assets递延所得税负债deferred tax liabilities Chap. 21外币折算translation of foreign currency外币交易foreign currency transactions外币财务报表折算translation of foreign currency financial statement 即期汇率current exchange rate远期汇率future exchange rate通货膨胀inflationChap. 22出租人lessor承租人lessee经营租赁operating lease融资租赁finance lease / capital lease 售后租回sale and leasebackChap. 23会计政策、会计估计变更和差错更正Changes in accounting policies, changes in accounting estimates and corrections of errors会计估计Accounting estimatesChap. 24资产负债表日后事项Events after the balance sheet date 调整事项Adjusting event非调整事项Unadjusting event利润分配profit allocation以前年度损益调整retained earnings--prior year adjustment Undistributed profit—prior year adjustmentChap. 25企业合并corporate combination长期股权投资long-term investment--shareInvestment in subsidiary *** Chap. 26合并财务报表consolidated financial statementConsolidated Balance Sheet Consolidated Income Statement Consolidated Cash Flow Statement Consolidated Statement of Changes in Equity。
财务报表常用词汇和语句
财务报表常用词汇和语句财务报表是描述企业财务状况和业务运营情况的重要工具。
以下是一些常用的财务报表词汇和语句，帮助您更好地理解和解读财务报表。
1. 资产负债表（Balance Sheet）资产负债表是一份反映公司财务状况的报告，主要包括以下词汇和语句：- 资产（Assets）: 公司拥有的经济价值，包括现金、应收账款、固定资产等。
- 负债（Liabilities）: 公司的债务和应付款项，包括短期债务、长期债务等。
- 所有者权益（Equity）: 公司剩余所有权益，等于资产减去负债。
- 资本结构（Capital Structure）: 公司资本的组成，包括股权和债权比例。
- 流动性（Liquidity）: 公司支付债务和应付款项的能力。
利润表展示了公司在特定时期内的收入、成本和利润情况。
以下是一些常用的词汇和语句：- 收入（Revenue）: 公司销售产品或提供服务所创造的收入。
- 成本（Expenses）: 公司运营活动中产生的成本，包括人工成本、材料成本等。
- 毛利润（Gross Profit）: 收入减去直接与销售相关的成本。
- 净利润（Net Profit）: 公司在特定时期内的总利润。
- 利润率（Profit Margin）: 净利润与总收入之间的比率。
3. 现金流量表（Cash Flow Statement）现金流量表描述了公司在特定时期内现金的流入和流出情况。
以下是一些常用的词汇和语句：- 现金流入（Cash Inflow）: 公司从不同来源获取的现金，如销售收入、借贷等。
- 现金流出（Cash Outflow）: 公司支付的现金，如运营成本、还债等。
- 经营活动（Operating Activities）: 公司日常经营活动所产生的现金流量。
- 投资活动（Investing Activities）: 公司购买或出售资产所产生的现金流量。
- 筹资活动（Financing Activities）: 公司获取或偿还资本的现金流量。
财务报表常用词汇中英文对照
财务报表常用词汇中英文对照财务报表常用词汇中英文对照一、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 Otherreceivable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 estimates。
财务报表基础名词
财务报表（financial statements）是以会计准则为规范编制的，向所有者、债权人、政府及其他有关各方及社会公众等外部反映会计主体财务状况和经营的会计报表。
①资产asset：由企业过去经营交易，由企业拥有或控制的，会给企业带来经济利益的资源。
资产=负债+所有者权益如流动资产、固定资产、有形资产、无形资产、不动产等。
资产预期会给企业带来经济利益资产应为企业拥有或者控制的资源资产是由企业过去的交易或者事项形成的资产必须能够用货币来计量②负债liability：企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务obligation。
（对于未来流出的经济利益的金额应当能够可靠计量）企业将在未来发生的承诺、签订的合同等交易或者事项，不形成负债。
⑧资本回报率（Return on capital employed；ROCE）profit before interest and tax ÷ capital employed（capital employed=total assets-current liability），即当期息税前利润÷当期平均已动用资本。
可用作显现企业运用资本能力的指标。
净资产收益率=利润率×资产周转率当ROCE大于要求收益率（无风险收益率加风险收益率）时，股东将会获得剩余收益，有价值增值。
当ROCE等于要求收益率时，股东将会无剩余收益，形成零净现值。
当ROCE小于要求收益率时，股东将会有价值损失，此时股东会将股票折价。
利润、普通股权益的账面价值⑨基本每股收益（basic earnings per share）基本每股收益 = 净利润/总股本一、变现能力比率1、流动比率=流动资产合计/流动负债合计标准值：2.0。
意义：体现企业的偿还短期债务的能力。
流动资产越多，短期债务越少，则流动比率越大，企业的短期偿债能力越强。
分析提示：低于正常值，企业的短期偿债风险较大。
财务报表英文对照词汇
财务报表英文对照词汇下面是一些财务报表中常见的中英文对照词汇：1.资产（Assets）2.负债（Liabilities）3.所有者权益（Owner's Equity）4.收入（Revenue）5.成本（Cost）6.毛利润（Gross Profit）7.费用（Expenses）8.利润（Profit）9.净利润（Net Profit）10.经营活动现金流量（Operating Cash Flow）11.投资活动现金流量（Investing Cash Flow）12.融资活动现金流量（Financing Cash Flow）13.财务状况表（Balance Sheet）14.损益表（Income Statement）15.现金流量表（Cash Flow Statement）16.资产负债表（Statement of Financial Position）17.营业利润（Operating Profit）18.利润和损失表（Profit and Loss Statement）19.股东权益变动表（Statement of Changes in Equity）20.非经常性损益（Non-recurring Items）21.应收账款（Accounts Receivable）22.应付账款（Accounts Payable）23.长期负债（Long-Term Liabilities）24.固定资产（Fixed Assets）25.流动资产（Current Assets）26.流动负债（Current Liabilities）27.存货（Inventory）28.递延所得税（Deferred Income Tax）29.净资产（Net Assets）30.净现金流（Net Cash Flow）31.每股收益（Earnings per Share）32.总资产周转率（Total Asset Turnover）33.负债比率（Debt Ratio）34.利润率（Profit Margin）35.应收账款周转率（Accounts Receivable Turnover）36.现金比率（Cash Ratio）37.存货周转率（Inventory Turnover）38.财务杠杆（Financial Leverage）39.自由现金流（Free Cash Flow）40.经营性利润（Operating Income）请注意，这只是其中一些常见的财务报表术语，具体的报表和词汇可能会因公司、国家或行业而有所不同。
财务分析英语词汇表
财务分析英语词汇表一、资产类词汇1、 Assets（资产）：企业拥有或控制的具有经济价值的资源。
2、 Current assets（流动资产）：能够在一年内或一个经营周期内变现或运用的资产，如 Cash（现金）、Accounts receivable（应收账款）、Inventory（存货）等。
3、 Fixed assets（固定资产）：使用期限较长，价值较高，并在使用过程中保持原有实物形态的资产，例如 Plant and equipment（厂房和设备）、Land（土地）。
4、 Intangible assets（无形资产）：没有实物形态，但能为企业带来经济利益的资产，如 Patents（专利）、Trademarks（商标）、Goodwill（商誉）。
二、负债类词汇1、 Liabilities（负债）：企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。
2、 Current liabilities（流动负债）：需要在一年或一个经营周期内偿还的债务，如 Accounts payable（应付账款）、Shortterm loans（短期借款）。
3、Longterm liabilities（长期负债）：偿还期限在一年以上的债务，例如 Bonds payable（应付债券）、Longterm loans（长期借款）。
三、所有者权益类词汇1、 Owner's equity（所有者权益）：企业资产扣除负债后由所有者享有的剩余权益。
2、 Share capital（股本）：公司通过发行股票所筹集的资金。
3、 Retained earnings（留存收益）：企业历年实现的净利润留存于企业的部分。
四、利润表相关词汇1、 Revenue（收入）：企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入，如 Sales revenue（销售收入）、Service revenue（服务收入）。
财务报表词汇-中英对照
其他流动负债
Other current liabilities
流动负债合计
Total current liabilities
非流动负债：
Non-current liabilities:
长期借款
Long-term loans
应付债券
Bonds payable 其中：优先股
Incl.: Preferred stock
17,969,331.07
17,969,331.07
292,465,187.40 1,392,693,017.48
期末余额 Closing balance
单位：元 Unit: Yuan
期初余额 Beginning balance
520,490,528.37
544,836,841.61
51,864,545.77 238,532,267.65 129,617,077.86
49,463,870.75 253,392,705.55
114,318,486.42 5,983,161.56
217,239,415.19 2,508,131.78
117,356,047.96 5,983,161.56
32,619,234.56
34,194,135.34
541,598,069.40 4,063,882.51 7,029,045.88
541,598,069.40
Financial liabilities measured at fair value and changes of which included in current profit and loss
衍生金融负债 Derivative financial liabilities 应付票据 Notes payable 应付账款 Accounts payable 预收款项 Advance from customers 卖出回购金融资产款 Financial assets sold for repurchase 应付手续费及佣金 Handling charges and commissions payable 应付职工薪酬 Payroll payable 应交税费 Taxes payable 应付利息 Interest payable 应付股利 Dividend payable 其他应付款 Other accounts payable 应付分保账款 Dividend payable for reinsurance 保险合同准备金 Insurance contract reserve 代理买卖证券款 Receiving from vicariously traded securities 代理承销证券款 Receivings from vicariously sold securities 划分为持有待售的负债 Classified as liabilities held for sale
财务分析所需术语
财务分析所需术语一、财务分析的概述财务分析是指通过对企业财务数据进行收集、整理、分析和解释，从而评估企业的财务状况和经营绩效的过程。
在进行财务分析时，我们需要掌握一些财务术语，以便更好地理解和解释财务数据。
二、财务报表相关术语1. 资产负债表：资产负债表是企业在特定日期上的资产、负债和所有者权益的总结表。
常见的资产负债表术语包括资产、负债、所有者权益、流动资产、非流动资产、流动负债、非流动负债等。
2. 利润表：利润表是企业在一定会计期间内的收入、成本和利润的总结表。
常见的利润表术语包括营业收入、营业成本、营业利润、净利润等。
3. 现金流量表：现金流量表是企业在一定会计期间内现金流入和流出的总结表。
常见的现金流量表术语包括经营活动现金流量、投资活动现金流量、筹资活动现金流量、净现金流量等。
三、财务比率分析相关术语1. 偿债能力比率：偿债能力比率用于评估企业偿还债务的能力。
常见的偿债能力比率包括流动比率、速动比率、现金比率等。
2. 盈利能力比率：盈利能力比率用于评估企业盈利能力的强弱。
常见的盈利能力比率包括毛利率、净利率、总资产利润率等。
3. 运营能力比率：运营能力比率用于评估企业运营效率的高低。
常见的运营能力比率包括应收账款周转率、存货周转率、固定资产周转率等。
4. 成长能力比率：成长能力比率用于评估企业的成长潜力。
常见的成长能力比率包括销售增长率、净利润增长率、资产增长率等。
四、财务指标分析相关术语1. 市盈率：市盈率是指股票市场上某只股票的市价与每股盈利的比率。
市盈率高低反映了市场对该股票未来盈利能力的预期。
2. 资本回报率：资本回报率是指企业利润与投入资本的比率。
资本回报率高低反映了企业利用资本的效率。
3. 股东权益比率：股东权益比率是指企业股东权益与总资产的比率。
股东权益比率高低反映了企业的财务稳定性和偿债能力。
五、其他财务分析术语1. 资本结构：资本结构是指企业的资本来源和资本构成。
常见的资本结构包括股权资本、债务资本等。
(财务报表管理)中英文对照财务报表常用单词
中英文对照财务报表（有何谬误，欢迎指正）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Amongit: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 administrativeexpenses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 losses(minus 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本文来自: 人大经济论坛会计与财务管理版，详细出处参考：/bbs/viewthr ead.php?tid=335564&page=1会计要素的计量属性basis of measurement历史成本historical cost重置成本replacement cost可实现净值net-realizable value现值present value公允价值fair value财务报告financial statement资产负债表Balance Sheet利润表Income Statement现金流量表Cash Flow Statement所有者权益变动表Statement of Changes in Equity附注notesDisclosure notesChap. 2货币资金monetary assets现金cash银行账户bank account现金等价物cash equivalentChap. 3金融资产financial instruments以公允价值计量且变动计入当期损益的金融资产Measure at fair value through profit or loss交易性金融资产held for trading指定为以公允价值计量且变动计入当期损益的金融资产Identified as at fair value through profit or loss持有到期投资Held-to –maturity investment贷款和应收账款Loans and receivables 可供出售金融资产available-for-sale financial assets减值impairment减值损失impairment lossChap. 4存货inventory存货的种类：Classification of inventory 原材料raw materials inventory在产品work-in-progress inventory半成品component parts产成品finished goods inventory商品merchandise inventory周转材料supplies inventory发出存货的计量cost flow assumption先进先出法first-in-first-out (FIFO)后进先出法last-in-first-out (LIFO)移动加权平均法moving-average unit cost全月一次加权平均法weighted-average system个别计价法（具体辨认法）specific identification期末存货的计量ending balance of inventory成本与可变现净值孰低lower-of –cost-or-market valueNet-realizable value存货跌价准备Allowance to reduce inventory to LCM资产减值损失—存货减值损失loss of impairment on assets ---- loss of impairment on inventoryChap. 5长期股权投资long-term investment –shareInvestment in subsidiary ***成本法cost method权益法equity method投资收益investment income可转换convertibleChap. 6固定资产capital assets在建工程wok-in-progress construction折旧amortization平均年限法straight-line-method工作量法unit-of- production双倍余额递减法declining-balance method年数总和法sum-of-the-years-digits method后续支出subsequent expenditure资本化capitalized cost费用化expensed cost处置retirement and disposal持有待售的固定资产capital assets held for sale固定资产清理disposal of capital assets 固定资产减值准备allowance ofimpairments on capital assets Chap. 7无形资产intangible assets专利权patents非专利技术industrial design registration商标权trademarks and trade name 著作权copyright特许权franchise rights土地使用权rights of using land Chap. 8投资性房地产investment property / profitable estateChap. 9非货币性资产交换non-monetaryassets exchange商业实质commercial substance Chap. 10资产减值assets impairment估计evaluation资产组assets group cash generate unit商誉goodwillChap. 11负债liabilities流动负债current liabilities非流动负债non-current liabilities初始计量initial measurement辞退福利fire fringe进口import出口export可转换公司债券convertible bond Chap. 12所有者权益equity实收资本issued capital资本公积capital reserve股本溢价share premium留存收益retained earnings未分配利润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间接法indirect method分部报告segment report关联方related party租赁lease担保guaranteeChap. 15或有事项contingencies或有资产contingent assets或有负债contingent liabilities亏损合同onerous contractChap.16重组reorganization /resutruction Chap. 18借款费用borrowing costs borrowing expenditure溢价premium折价discount资本化capitalize costsChap. 20所得税income tax计税基础tax base永久性差别permanent difference暂时性差别temporary difference应纳税暂时性差异taxable temporary differences可抵扣暂时性差异deductible temporary difference递延所得税资产deferred tax assets递延所得税负债deferred tax liabilities Chap. 21外币折算translation of foreigncurrency外币交易foreign currency transactions外币财务报表折算translation of foreign currency financial statement 即期汇率current exchange rate远期汇率future exchange rate通货膨胀inflationChap. 22出租人lessor承租人lessee经营租赁operating lease融资租赁finance lease / capital lease 售后租回sale and leasebackChap. 23会计政策、会计估计变更和差错更正Changes in accounting policies, changes in accounting estimates and corrections of errors会计估计Accounting estimatesChap. 24资产负债表日后事项Events after the balance sheet date 调整事项Adjusting event非调整事项Unadjusting event利润分配profit allocation以前年度损益调整retained earnings--prior year adjustment Undistributed profit—prior yearadjustmentChap. 25企业合并corporate combination长期股权投资long-term investment--shareInvestment in subsidiary *** Chap. 26合并财务报表consolidated financial statementConsolidated Balance Sheet Consolidated Income Statement Consolidated Cash Flow Statement Consolidated Statement of Changes in Equity。
中英文对照财务报表常用单词
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 losses(minus 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本文来自: 人大经济论坛会计与财务管理版，详细出处参考：/bbs/viewthread.php?tid=335564&page=1会计要素的计量属性 basis of measurement历史成本 historical cost重置成本 replacement cost可实现净值 net-realizable value现值 present value公允价值 fair value财务报告 financial statement资产负债表 Balance Sheet利润表 Income Statement现金流量表 Cash Flow Statement所有者权益变动表 Statement of Changes in Equity附注 notesDisclosure notesChap. 2货币资金 monetary assets现金 cash银行账户 bank account现金等价物 cash equivalentChap. 3金融资产 financial instruments以公允价值计量且变动计入当期损益的金融资产Measure at fair value through profit or loss交易性金融资产 held for trading指定为以公允价值计量且变动计入当期损益的金融资产Identified as at fair value through profit or loss 持有到期投资 Held-to –maturity investment贷款和应收账款 Loans and receivables可供出售金融资产 available-for-sale financial assets 减值 impairment减值损失 impairment lossChap. 4存货 inventory存货的种类：Classification of inventory原材料 raw materials inventory在产品 work-in-progress inventory半成品 component parts产成品 finished goods inventory商品 merchandise inventory周转材料 supplies inventory发出存货的计量 cost flow assumption先进先出法 first-in-first-out (FIFO)后进先出法 last-in-first-out (LIFO)移动加权平均法 moving-average unit cost全月一次加权平均法 weighted-average system个别计价法（具体辨认法） specific identification期末存货的计量 ending balance of inventory成本与可变现净值孰低 lower-of –cost-or-market valueNet-realizable value存货跌价准备 Allowance to reduce inventory to LCM资产减值损失—存货减值损失 loss of impairment on assets ---- loss of impairment on inventoryChap. 5长期股权投资 long-term investment –shareInvestment in subsidiary ***成本法 cost method权益法 equity method投资收益 investment income可转换 convertibleChap. 6固定资产 capital assets在建工程 wok-in-progress construction折旧 amortization平均年限法 straight-line-method工作量法 unit-of- production双倍余额递减法 declining-balance method年数总和法 sum-of-the-years-digits method后续支出 subsequent expenditure资本化 capitalized cost费用化 expensed cost处置 retirement and disposal持有待售的固定资产capital assets held for sale固定资产清理 disposal of capital assets固定资产减值准备 allowance of impairments on capital assetsChap. 7无形资产 intangible assets专利权 patents非专利技术 industrial design registration商标权 trademarks and trade name著作权 copyright特许权 franchise rights土地使用权 rights of using landChap. 8投资性房地产 investment property / profitable estateChap. 9非货币性资产交换 non-monetary assets exchange商业实质 commercial substanceChap. 10资产减值 assets impairment估计 evaluation资产组 assets group cash generate unit商誉 goodwillChap. 11负债 liabilities流动负债 current liabilities非流动负债 non-current liabilities初始计量 initial measurement辞退福利 fire fringe进口 import出口 export可转换公司债券 convertible bondChap. 12所有者权益 equity实收资本 issued capital资本公积 capital reserve股本溢价 share premium留存收益 retained earnings未分配利润 distributed profitChap. 13完工百分比法 percentage of completion method建造合同 construction contract直接法 direct method间接法 indirect method分部报告 segment report关联方 related party租赁 lease担保 guaranteeChap. 15或有事项 contingencies或有资产 contingent assets或有负债 contingent liabilities亏损合同 onerous contractChap.16重组 reorganization /resutructionChap. 18借款费用 borrowing costs borrowing expenditure 溢价 premium折价 discount资本化 capitalize costsChap. 20所得税 income tax计税基础 tax base永久性差别 permanent difference暂时性差别 temporary difference应纳税暂时性差异 taxable temporary differences 可抵扣暂时性差异 deductible temporary difference递延所得税资产 deferred tax assets递延所得税负债 deferred tax liabilitiesChap. 21外币折算 translation of foreign currency外币交易 foreign currency transactions外币财务报表折算 translation of foreign currency financial statement 即期汇率current exchange rate远期汇率 future exchange rate通货膨胀 inflationChap. 22出租人 lessor承租人 lessee经营租赁 operating lease融资租赁 finance lease / capital lease售后租回 sale and leasebackChap. 23会计政策、会计估计变更和差错更正Changes in accounting policies, changes in accounting estimates and corrections of errors会计估计Accounting estimatesChap. 24资产负债表日后事项Events after the balance sheet date调整事项 Adjusting event非调整事项 Unadjusting event利润分配 profit allocation以前年度损益调整 retained earnings--prior year adjustment Undistributed profit—prior year adjustmentChap. 25企业合并 corporate combination长期股权投资 long-term investment--shareInvestment in subsidiary ***Chap. 26合并财务报表 consolidated financial statementConsolidated Balance SheetConsolidated Income StatementConsolidated Cash Flow StatementConsolidated Statement of Changes in Equity父亲的格局决定家庭的方向一个家庭的福气运道，不是凭空出现的，它是家庭成员共同努力得来的。
财务报表常用词汇中英文对照
财务报表常用词汇中英文对照一、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 estimates。
财务报表相关词汇
财务报表相关词汇财务报表简称财报，是一套会计文件，是会计主体对外提供的反映会计主体财务状况和经营的会计报表，它反映一家企业过去一个财政时间段(主要是季度或年度)的财政表现，及期末状况。
接下来小编为大家整理了财务报表相关词汇，一起来学习吧!比率 Ratios吸收合并 Merger合并财务报表 Consolidated financial statements财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase 权益法 Equity method成本法 Cost method。
财务报表词汇详解
财务报表(词汇详解)2006-12-19Notes1.It shows what the business owns and what it owes to its creditors or its owners.财务报表表明该企业拥有的资产情况和欠债权人或股东的债务情况。
(1)it=financial statement(2) what the business owns和what it owes to its creditors or its owners是名词性从句，在句中做宾语。
(3)what the business owns=the things that the business owns该企业拥有的资产情况what it owes to its creditors or its owners=the things that the business owes to its creditors or its owners该企业欠债权人或股东的债务情况。
business: a commercial enterprise or establishment企业：工商企业或工商设施creditor: one to whom money or its equivalent is owed债权人：欠其金额或等同物的人2.Assets = Liabilities + Owner's Equity资产=负债+所有者权益asset n.①the entries on a balance sheet showing all properties, tangible and intangible, and claims against others that may be applied, directly or indirectly, to cover the liabilities of a person or business, such as cash, stock, and goodwill.【会计学】资产负债：资产负债表总帐目，表明所有有形资产和无形资产，以及可直接或间接对他人财物提出所有权要求的，以偿付某人或企业的债务，如现金，原料和信誉②the entire property owned by a person, especially a bankrupt, that can be used to settle debts负债资产：某人尤指破产者所拥有的可以用来抵债的全部财产liabilities n.the financial obligations entered in the balance sheet of a business enterprise负债，债务：某一企业的资产收支表上的财政债务3.what it owns is equal to what it owes.它所拥有的资产与所欠的债务保持相等。
财务报表常用词
AAccredit 官方认可，同意，相信，委派Accounting Standard Codification 会计标准法典Account receivable 应收账款Accrued liability 应计负债Acquirer 收购者，让受方Acquired company 被收购公司Adjudication fee 裁定费，评估契约费，评定印花税额手续费Affiliated entity 附属实体Amortization 分期偿还An arm’ length 一臂之距，指规制机构与政府的关系Annex 附加，附带，附件Arbitration 仲裁，公证Assess 评估，确认~金额，评定税款Audit 审计Automated quotation system 自动报价系统BBalance sheet 资产负债表Bank acceptance note 银行承兑支票Bank charges 银行手续费Be subject to 受支配Beneficial interest 实益权益，受益人权益，受益权Bid-ask 买卖价差Board of Director 董事会Board chairman 董事长Boiler room 股票分析员Bona fide 真诚的，真实的Bond 契约，债券Broker-dealer 经纪交易商，经纪自营商Business combination 企业合并Business trust 商业信托By operation of law 依法CCapital stock 股本，股金总额，资本存量Carrying amount 账面价值Civil law 民法Closing date 结算日，截止日期Collectability 抵押贷款collective bargaining 劳资谈判Collateral 附属担保品，副保Company chop 公司公章Compliance 顺从，屈服Consummate 完成，结束，使完整Contingent responsibility 连带责任Contractual agreement 合同Confiscatory taxation 没收性赋税Consolidated balance sheet 合并资产负债表Constituent instrument 组织文件，基本约章Consummate 完成，使完善Contractor 承包商Contribution （给雇主或政府用作医疗保险、养老金等津贴的）定期缴款Corporate entity 公司个体Corporate power 法人权限Covenant 盟约，公约，契约书Cross guarantee 交叉担保Currency exchange 货币兑换，汇兑Current liability 短期债务，流动债务DDecentralization 分权，权力下放Default 违约，弃权Deferred tax 递延税项Derivatives 衍生性金融商品，期权Discretion 判断力Dilution 摊薄Distributor 经销商，分销商Due diligence 尽职调查duly executed release：正式签署的付款文件EEmerging Issues Task Force 新兴问题任务组(EITF)，作为美国财务会计准则委员会(Financial Accounting Standards Board，FASB)的一个部门，对新出现的问题进行研讨，并为FASB 制定准则提供依据。
常见财务报告英语词汇
常见财务报告英语词汇以下是一些常见财务报告中常用的英语词汇及其翻译：1. 资产负债表 - Balance Sheet- 活动资产 - Current Assets- 长期资产 - Long-term Assets- 流动负债 - Current Liabilities- 长期负债 - Long-term Liabilities- 所有者权益 - Owner's Equity- 销售收入 - Revenue- 销售成本 - Cost of Goods Sold- 毛利润 - Gross Profit- 营业费用 - Operating Expenses- 税前利润 - Profit Before Tax- 税后利润 - Profit After Tax3. 现金流量表 - Cash Flow Statement- 经营活动现金流 - Cash Flow from Operating Activities- 投资活动现金流 - Cash Flow from Investing Activities- 筹资活动现金流 - Cash Flow from Financing Activities- 净现金流 - Net Cash Flow4. 财务分析 - Financial Analysis- 盈利能力 - Profitability- 偿债能力 - Solvency- 运营能力 - Operating Capability- 现金流量 - Cash Flow5. 重要财务指标 - Key Financial Ratios- 资产负债率 - Debt to Equity Ratio- 流动比率 - Current Ratio- 速动比率 - Quick Ratio- 营业利润率 - Operating Profit Margin- 净利润率 - Net Profit Margin这些词汇是财务报告中常见且重要的词汇，理解并正确运用它们对于分析和解读财务报告非常有帮助。
中英文对照财务报表常用单词
中英文对照财务报表(有何谬误,欢迎指正)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其她应收款 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一年内到期得长期债权投资Long－tｅrm dｅbeｎture invｅｓtmeｎt fallｉｎｇdｕｅ in a yaeaｒ其她流动资产 Other cｕrrｅnt asｓets流动资产合计Ｔotａl cｕrrｅnt assetｓ长期投资: Long-terｍｉnvesｔmｅｎt:其中:长期股权投资 Including ｌoｎg ｔeｒm eｑuｉtｙinvｅstmeｎt长期债权投资Long term secuｒitｉｅｓiｎvesｔｍｅｎt*合并价差Incｏｒpoｒａtiｎg price diｆｆｅrenｃｅ长期投资合计 Totaｌlｏnｇ－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 oｆｆｉxed 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Ｔoｔaｌtanｇible 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 fixｅｄａｓｓetｓ其她长期资产 Oｔｈer loｎｇ term aｓｓets其中:特准储备物资 Amoｎg it:Ｓpｅcｉallｙ apprｏved ｒesｅr ｖing ｍateｒiaｌs无形及其她资产合计Totａｌ inｔaｎgｉble aｓsets and ｏtｈer ａssetｓ递延税款借项 Deｆerreｄasｓets 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 Advanceｓｆｒom 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其她应交款 Othｅr payablｅ to ｇoveｒnｍｅnt其她应付款 Other creditｏｒs预提费用 Pｒoviｓion for expensｅs预计负债Aｃcruｅｄliａbｉliｔies一年内到期得长期负债 Long tｅrm ｌiaｂiｌitｉes due within one yeaｒ其她流动负债 Othｅr cｕｒrent lｉabilitiｅs流动负债合计Tｏｔａl ｃurｒent liabilities长期借款 Lｏng－tｅrｍｌｏans payａble应付债券 Bｏnds ｐayablｅ长期应付款ｌong-tｅrm aｃｃounｔs ｐａyable专项应付款Ｓpecial ａｃcouｎｔs payabｌe其她长期负债 Other loｎｇ-term ｌiａｂilitｉes其中:特准储备资金Ｉncluｄｉng:Sｐeciａl reservｅ funｄ长期负债合计 Totａｌｌｏnｇ 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) SubsｃrｉbｅｄＣａｐｉtal国家资本Ｎatｉonaｌ capｉtal集体资本 Coｌlｅcｔiｖｅcaｐitaｌ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 Cａpiｔａｌsurplus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* 未确认得投资损失(以“-”号填列) Unaffｉｒｍｅｄ iｎvestｍentloss未分配利润Ｒetａineｄ earnｉngs外币报表折算差额Coｎverteｄdｉfferencｅ 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 INE STATEMＥNT项目ＩTＥＭS产品销售收入Saleｓoｆproducts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 adｍinｉｓtrativｅexpｅnses财务费用Ｆｉnaｎciaｌｅxpeｎses其中:利息支出(减利息收入) Incｌudiｎg:Intｅｒest expensｅs (minu ｓinｔｅｒｅst ihe)汇兑损失(减汇兑收益) Ｅxｃhange loｓseｓ(minus exchange gainｓ) 产品销售利润Prｏfit on salｅｓ加:其她业务利润Adｄ:profｉｔ from ｏthｅｒ opｅratioｎs营业利润 Operatiｎg profit加:投资收益Add:Ｉnｅ on invesｔmenｔ加:营业外收入 Adｄ:Non－oｐerａｔｉng ine减:营业外支出Less:Non-operatiｎg ｅxｐenseｓ加:以前年度损益调整 Add:adjusｔmenｔ oｆlｏｓs and ｇａin for preｖiouｓ yｅaｒs利润总额 Total pｒｏfit减:所得税Ｌeｓｓ:Ine tax净利润Ｎet profiｔ本文来自: 人大经济论坛会计与财务管理版,详细出处参考:错误!未定义书签。
财务报表专业词汇
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 & Equity1.顾翀翔@CRIFS回复2008-08-17 18:55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 losses(minus 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 profit2.顾翀翔@CRIFS回复2008-08-17 18:56现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash 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1.cash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2.cash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3.cash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4.effect的外汇汇率变动对现金增加现金和现金等价物3.顾翀翔@CRIFS回复2008-08-17 18:57Supplemental Information1.Investing and Financing Activities that do not Involve inCash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from OperatingActivities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents补充资料1.investing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2.reconciliation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。
- 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)。
AAccredit官方认可，同意，相信，委派Accounting Standard Codification会计标准法典Account receivable应收账款Accrued liability应计负债Acquirer收购者，让受方Acquired company被收购公司Adjudication fee裁定费，评估契约费，评定印花税额手续费Affiliated entity附属实体Amortization分期偿还An arm’length一臂之距，指规制机构与政府的关系Annex附加，附带，附件Arbitration仲裁，公证Assess评估，确认~金额，评定税款Audit审计Automated quotation system自动报价系统BBalance sheet资产负债表Bank acceptance note银行承兑支票Bank charges银行手续费Be subject to受支配Beneficial interest实益权益，受益人权益，受益权Bid-ask买卖价差Board of Director董事会Board chairman董事长Boiler room股票分析员Bona fide真诚的，真实的Bond契约，债券Broker-dealer经纪交易商，经纪自营商Business combination企业合并Business trust商业信托By operation of law依法CCapital stock股本，股金总额，资本存量Carrying amount账面价值Civil law民法Closing date结算日，截止日期Collectability抵押贷款collective bargaining劳资谈判Collateral附属担保品，副保Company chop公司公章Compliance顺从，屈服Consummate完成，结束，使完整Contingent responsibility连带责任Contractual agreement合同Confiscatory taxation没收性赋税Consolidated balance sheet合并资产负债表Constituent instrument组织文件，基本约章Consummate完成，使完善Contractor承包商Contribution（给雇主或政府用作医疗保险、养老金等津贴的）定期缴款Corporate entity公司个体Corporate power法人权限Covenant盟约，公约，契约书Cross guarantee交叉担保Currency exchange货币兑换，汇兑Current liability短期债务，流动债务DDecentralization分权，权力下放Default违约，弃权Deferred tax递延税项Derivatives衍生性金融商品，期权Discretion判断力Dilution摊薄Distributor经销商，分销商Due diligence尽职调查duly executed release：正式签署的付款文件EEmerging Issues Task Force新兴问题任务组(EITF)，作为美国财务会计准则委员会(Financial Accounting Standards Board，FASB)的一个部门，对新出现的问题进行研讨，并为FASB 制定准则提供依据。
Encumbrance阻碍，障碍，妨害物，产权负担Entire agreement完整协议Equity股本，资本，普通股，公正的Equity interest权益，股权Equity security股权证券、产权证券Equity pledge agreement权益抵押协议ERISA（employee retirement income security act）人员退休收入保障法案Evasion逃避，规避，回避Excess parachute payment离职金支付过多Exemption豁免，免除Expiration date截止日期，到期日Expire期满ExposureExpropriate征用，征收Extradition(根据条约或法令对逃犯等的)引渡FFASB:Financial Accounting Standards Board财务会计准则委员会Fair value公允价值Financial instrument金融工具Financial industry regulatory authority美国金融业监管局Financial obligation债务Fiscal year财政年度，会计年度Foreign currency translation adjustment外汇折算调整HHedging transaction对冲交易Holding company股权公司，控股公司IImpair损害，削弱Implement贯彻，执行，使生效In conformity with与~一致Including，without limitation包括但不限于Indemnity(损害、伤害等的)保障,保险;赔偿,补偿；赔偿金,补偿金；免罚,赦免Influence payment买收金Injunctive relief法律救济，禁令救济，出文免债，强制救济Injunction命令，指令，禁令In lieu of取代，替代Interest利息，股份Inventory详细目录，（存货）清单Invoiced value票面价值，发票价值LLate charge延期罚款Leasehold租赁，租约Liens留置权Legal sanction法律制裁Letter of proxy委托书Litigation官司，诉讼Liquidation清偿，清算Loan advanced to预付贷款MMarkup加价，利润Merger合并Ministry of Commerce商业部NNet book value纯账面价值Nonassessable除缴投资额外免除任何费用或责任的Non-cancellable不可注销的Note receivable应收票据OOffset抵消，补偿On account定期付款，先付，暂付Ordinary course常规过程，正常贸易Original maturity原始期满日，（债券）原始期限OTCBB（Over the Counter Bulletin Board），即场外柜台交易系统又称布告栏市场，是由NASDAQ的管理者全美证券商协会（NASD）所管理的一个交易中介系统。
OTCBB带有典型的第三层次市场的特征。
OTCBB与众多的创业板相比具有真正的创业板特征：零散、小规模、简单的上市程序以及较低的费用。
Other-than-temporary impairment非暂时性减值Outstanding shares已发行股票PPaid-in capital实收资本，投入资本Par票面值，面值Pending审理中的，悬而未决的Penny stock细价股，蚊型股，低价股票Permanent difference永久性差异Poison pill商业分析Premium保险费，股息，奖金Press release新闻稿，新闻报告，新闻公告Pro forma形式上Proceeding诉讼程序Projection预测，猜想，投射Public offering公开募股PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD（USA）美国私有公司会计监查委员会。
Pursuant to遵照，依照QQuota配额RReal property不动产Reasonable commercial effort合理的商业努力Recapitalization资本结构的改变,资本额的调整Refinance再筹资Regime政权，政体，制度Recourse求援，求助，追索权Remuneration酬报,酬劳;偿还,赔偿2.酬金;工资;赔偿金Remittance abroad国外汇款retained earning1.留存利润2.留存收益reverse merge反向收购SSeverance payment离职金Service mark行业标记Severability（为保持条款的最大限度约束力的）条款可分割性Share acquisition股权收购Shares outstanding已发行股票，净发股票Security deposit保证金，不动产租赁押金Security interest担保物权，抵押权益Solvency偿还能力，偿付能力Specific performance具体履行（合同义务）Spin-off分拆，资产分拆Stamp duty印花税Stock split股票分割，拆股TTax benefit减税，税项利益Tax effect征税效应Tax holiday免税期，减税期Tax return报税Tax position应纳税款，税收状况，课税情况Tax threshold征税起点Title deeds地契Title to property财产所有权Travel advance出差预借款Trade name商品名Treaty条约，谈判Time deposit定期存款VValue added tax增值税Variable interest entity可变利益实体Volatility易变，反复无常Voting trust表决权信托WWaiver搁置，放弃，弃权，弃权声明书Wholesale大规模的，批发Working capital deficit营运资金亏损Work-in-process在制品Written statute成文法。