会计报表术语中英文对照范本
会计报表项目中英文对照(三张主表)
会计报表工程中英文对照(三张主表)
1、Balance sheet(audited) 资产负债表
Assets 资产
Current assets 流动资产、
Cash 货币资金
Short-term investment 短期投资
Notes receivable 应收票据
Dividends receivable 应收股利
Interest receivable 应收利息
Account receivable 应收帐款
Other receivable 其他应收款
Advanced to suppliers 预付帐款
Subsidies receivable 应收补贴款
Inventories 存货
Prepaid expenses 待摊费用
Long-term investments maturing within one year 一年内到期的长期投资Other current assents 其他流动资产
Total current assets 流动资产合计
Long-term investments 长期投资
Long-term equity investment 长期股权投资
Long-term debt investment 长期债权投资
Total long-term investment 长期投资合计
Fixed assets 固定资产
Fixed assets-cost 固定资产原价
Less: accumulated depreciation 减：累计折旧
Fixed assets net value 固定资产净值
会计报表术语中英文对照
会计报表术语中英文对照
一、损益表 INCOME STATEMENT
Aggregate income statement?合并损益表Operating Results?经营业绩
FINANCIAL HIGHLIGHTS?财务摘要
Gross revenues?总收入/毛收入
Net revenues ?销售收入/净收入
Sales?销售额
Turnover?营业额
Cost of revenues ?销售成本
Gross profit ?毛利润
Gross margin?毛利率
Other income and gain?其他收入及利得EBITDA?息、税、折旧、摊销前利润（EBITDA）EBITDA margin?EBITDA 率
EBITA?息、税、摊销前利润
EBIT?息税前利润/营业利润
Operating income （loss）?营业利润/ （亏损）Operating profit?营业利润
Operating margin?营业利润率
EBIT margin?EBIT率（营业利润率）
Profit before disposal of investments?出售投资前利润
Operating expenses:?营业费用：
Research and development costs （R&D） ?研发费用
marketing expensesSelling expenses?销售费用
Cost of revenues?营业成本
Selling Cost?销售成本
Sales and marketing expenses Selling and marketing expenses?销售费用、或销售及市场推广费用
会计报表中英文对照
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 应收股利 应收利息 应收账款 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
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。
会计报表术语中英文对照
会计报表术语中英文对照
一、损益表INE STATEMENT
Aggregate ine statement合并损益表
Operating Results经营业绩
FINANCIAL HIGHLIGHTS财务摘要
Gross revenues总收入/毛收入
Net revenues 销售收入/净收入
Sales销售额
Turnover营业额
Cost of revenues 销售本钱
Gross profit 毛利润
Gross margin毛利率
Other ine and gain其他收入及利得
EBITDA息、税、折旧、摊销前利润〔EBITDA〕
EBITDA margin EBITDA率
EBITA息、税、摊销前利润
EBIT息税前利润/营业利润
Operating ine〔loss〕营业利润/〔亏损〕
Operating profit营业利润
Operating margin营业利润率
EBIT margin EBIT率〔营业利润率〕
Profit before disposal of investments出售投资前利润
Operating e*penses:营业费用：
Research and development costs 〔R&D〕研发费用
marketing e*pensesSelling e*penses销售费用
Cost of revenues营业本钱
Selling Cost销售本钱
Sales and marketing e*penses Selling and marketing e*penses销售费用、或销售及市场推广费用
会计中英文对照【范本模板】
完整英文版资产负债表、利润表及现金流量表
Balance Sheet 资产负债表
ITEM项目
Cash 货币资金
Short term investments短期投资
Notes receivable 应收票据
Dividend receivable应收股利
Interest receivable应收利息
Accounts receivable 应收帐款
Other receivables 其他应收款
Accounts prepaid预付帐款
Future guarantee 期货保证金
Allowance receivable 应收补贴款
Export drawback receivable应收出口退税
Inventories存货
Including：Raw materials其中:原材料
Finished goods 产成品（库存商品）
Prepaid and deferred expenses 待摊费用
Unsettled G/L on current assets 待处理流动资产净损失
Long—term debenture investment falling due in a year 一年内到期的长期债权投资
Other current assets其他流动资产
Total current assets 流动资产合计
Long—term investment：长期投资：
Including long term equity investment 其中:长期股权投资
Long term securities investment 长期债权投资
会计报表术语中英文对照
会计报表术语中英文对照
一、损益表INCOME STA TEMENT
Aggregate income statement 合并损益表
Operating Results 经营业绩
FINANCIAL HIGHLIGHTS 财务摘要
Gross revenues 总收入/毛收入
Net revenues 销售收入/净收入
Sales 销售额
Turnover 营业额
Cost of revenues 销售成本
Gross profit 毛利润
Gross margin 毛利率
Other income and gain 其他收入及利得
EBITDA 息、税、折旧、摊销前利润（EBITDA）
EBITDA margin EBITDA率
EBITA 息、税、摊销前利润
EBIT 息税前利润/营业利润
Operating income（loss）营业利润/（亏损）
Operating profit 营业利润
Operating margin 营业利润率
EBIT margin EBIT率（营业利润率）
Profit before disposal of investments 出售投资前利润
Operating expenses: 营业费用：
Research and development costs （R&D）研发费用
marketing expensesSelling expenses 销售费用
Cost of revenues 营业成本
Selling Cost 销售成本
Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用
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
中英文财务报表词语对照表
中英文财务报表词语对照表
一、企业财务会计报表封面FINANCIAL REPORT COVER
报表所属期间之期末时刻点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
流淌资产Current Assets
货币资金Bank and Cash
短期投资Current Investment
一年内到期托付贷款Entrusted loan receivable due within one y ear
减：一年内到期托付贷款减值预备Less: Impairment for Entruste d loan receivable due within one year
减：短期投资跌价预备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：应收账款坏账预备Less: Bad debt provision for Account rec eivable
应收账款净额Net bal of Account receivable
其他应收款Other receivable
财务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.
会计报表术语中英文对照
会计报表术语中英文对照
一、损益表INCOME STA TEMENT
Aggregate income statement 合并损益表
Operating Results 经营业绩
FINANCIAL HIGHLIGHTS 财务摘要
Gross revenues 总收入/毛收入
Net revenues 销售收入/净收入
Sales 销售额
Turnover 营业额
Cost of revenues 销售成本
Gross profit 毛利润
Gross margin 毛利率
Other income and gain 其他收入及利得
EBITDA 息、税、折旧、摊销前利润（EBITDA）
EBITDA margin EBITDA率
EBITA 息、税、摊销前利润
EBIT 息税前利润/营业利润
Operating income（loss）营业利润/（亏损）
Operating profit 营业利润
Operating margin 营业利润率
EBIT margin EBIT率（营业利润率）
Profit before disposal of investments 出售投资前利润
Operating expenses: 营业费用：
Research and development costs （R&D）研发费用
marketing expensesSelling expenses 销售费用
Cost of revenues 营业成本
Selling Cost 销售成本
Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用
会计报表中英文对照
Total non-cuirent assets
Acco un ti ng
投赞活动产生的淨现金流量
Net cash flow from investment acti5fities
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.
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
会计报表格术语中英文对照
会计报表术语中英文比较
一、损益表 INCOME STATEMENT
Aggregate income statement?归并损益表
Operating Results? 经营业绩
FINANCIAL HIGHLIGHTS?财务纲要
Gross revenues?总收入 / 毛收入
Net revenues ?销售收入 / 净收入
Sales? 销售额
Turnover? 营业额
Cost of revenues ?销售成本
Gross profit ?毛利润
Gross margin?毛利率
Other income and gain?其余收入及利得
EBITDA?息、税、折旧、摊销前利润（EBITDA）
EBITDA margin?EBITDA 率
EBITA?息、税、摊销前利润
EBIT?息税前利润 / 营业利润
Operating income（loss ） ?营业利润 / （损失）
Operating profit?营业利润
Operating margin?营业利润率
EBIT margin?EBIT率（营业利润率）
Profit before disposal of investments?销售投资前利润
Operating expenses:?营业花费：
Research and development costs（R&D） ?研发花费
marketing expensesSelling expenses?销售花费
Cost of revenues?营业成本
Selling Cost?销售成本
Sales and marketing expenses Selling and marketing expenses?销售花费、或销售及市场推行花费
会计专业词汇-会计报表中英文对照表 (一)
会计专业词汇-会计报表中英文对照表 (一)
会计报表是财务会计工作中的核心部分，无论是在国际还是国内，每一个企业都需要根据其实际情况编制相应的会计报表。在这些报表当中，会计专业词汇扮演着重要的角色。下面，我们来看一下会计报表中常见的专业词汇及其中英文对照表。
一、资产负债表
1.资产（assets）
2.资产总计（total assets）
3.流动资产（current assets）
4.非流动资产（non-current assets）
5.负债和所有者权益（liabilities and equity）
6.负债（liabilities）
7.流动负债（current liabilities）
8.非流动负债（non-current liabilities）
9.应付账款（accounts payable）
10.短期借款（short-term borrowings）
11.长期借款（long-term borrowings）
12.所有者权益（equity）
13.实收资本（paid-in capital）
14.盈余公积（earned surplus）
二、利润表
1.收入（revenue）
2.销售收入（sales revenue）
3.成本费用（costs and expenses）
4.销售成本（cost of sales）
5.运营费用（operating expenses）
6.营业利润（operating profit）
7.利润总额（total profit）
8.净利润（net profit）
三、现金流量表
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
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会计报表术语中英文对照
一、损益表INCOME STA TEMENT
Aggregate income statement 合并损益表
Operating Results 经营业绩
FINANCIAL HIGHLIGHTS 财务摘要
Gross revenues 总收入/毛收入
Net revenues 销售收入/净收入
Sales 销售额
Turnover 营业额
Cost of revenues 销售成本
Gross profit 毛利润
Gross margin 毛利率
Other income and gain 其他收入及利得
EBITDA 息、税、折旧、摊销前利润（EBITDA）
EBITDA margin EBITDA率
EBITA 息、税、摊销前利润
EBIT 息税前利润/营业利润
Operating income（loss）营业利润/（亏损）
Operating profit 营业利润
Operating margin 营业利润率
EBIT margin EBIT率（营业利润率）
Profit before disposal of investments 出售投资前利润
Operating expenses: 营业费用：
Research and development costs （R&D）研发费用
marketing expensesSelling expenses 销售费用
Cost of revenues 营业成本
Selling Cost 销售成本
Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用
Selling and distribution costs 营销费用/行销费用
General and administrative expenses 管理费用/一般及管理费用
Administrative expenses 管理费用
Operating income（loss）营业利润/（亏损）
Profit from operating activities 营业利润/经营活动之利润
Finance costs 财务费用/财务成本
Financial result 财务费用
Finance income 财务收益
Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动
Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失
Equity loss of affiliates 子公司权益损失
Government grant income 政府补助
Other (expense) / income 其他收入/（费用）
Loss before income taxes 税前损失
Income before taxes 税前利润
Profit before tax 税前利润
Income taxes 所得税
taxes 税项
Current Income tax 当期所得税
Deferred Income tax 递延所得税
Interest income 利息收入
Interest income net 利息收入净额
Profit for the period 本期利润
Ordinary income 普通所得、普通收益、通常收入
Comprehensive income 综合收益、全面收益
Net income 净利润
Net loss 净损失
Net Margin 净利率
Income from continuing operations 持续经营收益或连续经营部门营业收益
Income from discontinued operations 非持续经营收益或停业部门经营收益
extraordinary gain and loss 特别损益、非常损益
Gain on trading securities 交易证券收益
Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）
Minority interests 少数股东权益/少数股东损益
Change in fair value of exchangeable securities 可交换证券公允值变动
Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异
Comprehensive (loss) / income 综合利润(亏损)
Gain on disposal of assets 处分资产溢价收入
Loss on disposal of assets 处分资产损失
Asset impairments 资产减值
Gain on sale of assets 出售资产利得
Intersegment eliminations 公司内部冲销
Dividends 股息/股利/分红
Deferred dividends 延派股利
Net loss per share: 每股亏损
Earnings per share（EPS）每股收益
Earnings per share attributable to ordinaryequity holders of the parent 归属于母公司股东持有者的每股收益
-Basic -基本
-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）
Diluted EPS 稀释每股收益
Basic EPS 基本每股收益