balance sheet---有很多财会词汇哦

四大财务报表中英文对照

四大财务报表中英文对照全文共四篇示例，供读者参考第一篇示例：四大财务报表是每家公司每年都要制作的重要财务文件，它们记录着公司在一定期间内的财务业绩和资产负债状况。

这四大财务报表分别是资产负债表（Balance Sheet）、损益表（Income Statement）、现金流量表（Cash Flow Statement）和股东权益变动表（Statement of Changes in Equity）。

下面将为您详细介绍这四大财务报表的中英文对照。

一、资产负债表（Balance Sheet）资产负债表是衡量公司财务状况的重要指标，它展示了公司在特定日期的资产、负债和所有者权益的情况。

资产负债表的中英文对照如下：中文：资产负债表英文：Balance Sheet资产（Assets）：1. 流动资产（Current Assets）2. 非流动资产（Non-current Assets）负债和所有者权益（Liabilities and Equity）：1. 流动负债（Current Liabilities）2. 非流动负债（Non-current Liabilities）3. 所有者权益（Equity）资产负债表将公司的资产按照流动性和长期性分类，并将公司的负债和所有者权益细分为流动负债、非流动负债和所有者权益，以展示公司的资产负债结构。

二、损益表（Income Statement）损益表是公司在一定期间内的收入、成本和利润情况的总结，展示了公司的盈利能力。

损益表的中英文对照如下：中文：损益表英文：Income Statement收入（Revenue）：1. 销售收入（Sales Revenue）2. 其他收入（Other Revenue）成本（Expenses）：1. 销售成本（Cost of Goods Sold）2. 营业费用（Operating Expenses）3. 税前利润（Profit Before Tax）利润（Profit）：1. 税后利润（Net Profit）损益表记录了公司在一段时间内的总收入、总成本和净利润，帮助投资者和管理层了解公司的盈利能力。

英文财务报表 Balance Sheet

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,intangible23)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 Supplemental Information1.Investing and Financing Activities that do not Involve in Cash 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 Operating Activities62)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。

会计英语专业相关词汇

1．The accounting equation and the balance sheet Accounting 会计Assets 资产Balance sheet 资产负债表Bookkeeping 笔记Budget 预算表Capital 资本Creditor 应付账款Debtor 应收账款Equity 股东基金Horizontal balance sheet 横式资产负债表Liabilities 负债Vertical balance sheets 竖式资产负债表2．The double entry system for assets, liabilities and capital Account 帐户Credit 借方Debit 贷方Double entry bookkeeping 复式笔记3 The asset of stockPurchases 购Returns inwards 销货退回Returns outwards 购货退出Sales 销货4 The effect of profit or loss on capital and the double entry system for expenses and revenuesDrawings 提取Expenses 费用Profit 利润Revenues 收入5 Balancing off accountsBalancing the account 平帐6 The trial balanceTrial balance 试算表7 Trading and profit and loss account: an introductionGross loss 毛损Gross profit 毛利润Net loss 纯损Net profit 纯利Profit and loss account 损益帐Trading account 购销帐Trading and profit and loss account 购销损益帐8 Balance sheetsCurrent assets 流动资产Current liabilities 流动负债Fixed assets 固定资产Long- term liabilities 长期负债9 Trading and profit and loss accounts and balance sheets: further considerationsCarriage inwards 购物运费Carriage outwards 销物运费Final accounts 结算帐户10 Accounting conceptsAccrual concept 应计概念Business entity concept 商业个体概念Consistency 一致性Cost concept 成本概念Dual aspect concept 双面概念Going concern concept 继续经营概念Materiality 重要性Money measurement concept 价值衡量概念Objectivity 客观性方向/取向Prudence 审慎性Realization concept 发现利润观念Subjectivity 主观性方法/取向Substance over form 实质性/确实性项目Time interval concept 定期观念Ture and fair 真实与公平11 Books of original entry and ledgersBooks of original entry 原始分录本Cash book 先进薄General journal 普通日记帐General ledger 总分类帐Impersonal accounts 非人名帐户Nominal accounts 虚帐户Nominal ledger 虚分类帐Personal accounts 人名帐户Private ledger 私人分类帐Purchases journal 购货日记本Purchases ledger 应付帐款分类帐Real accounts 实帐户Returns inwards journal 销货退回日记本Returns outwards journal 购货推出日记本Sales journal 销货日记本Sales ledger 应收帐款分类帐12 The banking systemBank overdraft 银行透支Cheque book 支票本Current account 来往帐户Savings account 储蓄户口Deposit account 定期存款Drawer 出票人Endorsement 背书Payee 受款人Paying-in slip 存款单Sample check 支票样本13 Cash booksBank statement 银行结单Contra 对冲Discounts allowed 已给折扣Discounts received 已获折扣Folio columns 参考帐页栏Posting 过帐Bank overdraft 银行透支14 The sales journal and the sales ledgerSales invoice 销货发票Trade discount 交易折扣15 The purchases journal and the purchases ledger Purchases invoice 进货发票16 The returns journalsCredit note 贷项目通知单Debit note 借项目通知单Statement 结单17 The journalNarrative 叙述18 The analytical petty cash book and the imprest system Imprest system 定额备用金制度Petty cash book 零用现金本19 Columnar day booksAnalysis book 分析帐本20 Computers and accountingAccounting information system (AIS) 会计信息系统Management information system (MIS) 管理资讯系统Data bases 数据库Spreadsheet 电子数据表Personal Data (Privacy) Ordinance 个人资料（隐私）条例21 Depreciation of fixed assets: nature and calculations Amortization 摊销，分期偿还Depletion 折耗Depreciation 折旧Inadequacy 不足用Obsolescence 陈旧/陈废Reducing balance method 递减法Straight line method 直线法23 capital and revenue expenditureCapital expenditure 资本性支出Revenue expenditure 收益性支出24 bad debts, provisions for bad debts, provisions for discounts on debtors Bad debt 呆帐/坏帐Provision for bad debts 呆帐准备Provision for discounts 折扣准备25 other adjustments for final accountsAccrued expense 应计费用Prepaid expense 预付费用Revenue owing 应收收益26 the valuation of stockAVCO 平均成本FIFO 先进先出法LIFO 后进先出法Net realizable value 可实现净值Sale or return 销货或退回27 bank reconciliation statementsCredit transfer 客户直接存入Bank reconciliation statement 银行调节表Direct debits 直接扣数Dishonored cheque 拒付支票Standing order 定期指示Unpersented cheque 未兑现支票28 control accountsControl account 统制帐户29 error not affecting trial balance agreement Casting 加总Compensating error 相抵错误Error of commission 记帐错误Error of omission 漏帐错误Error of original entry 原始入帐错误Error of principle 原则错误30 suspense accounts and errorsError of transposition 位置错误Suspense account 暂记帐31 single entry and incomplete recordsStatement of affairs 清算资产负债表说明书Statement of profit 利润估价表32 receipts and payments accounts and income and expenditure accounts Accumulated fund 积累基金Income and expenditure 收益及费用帐Receipts and payments accounts 资金收支帐Subscriptions 会费Entrance fee 入会费Surplus 盈余Deficit 亏损33 manufacturing accountsDirect costs 直接成本Factory overhead costs 间接制造成本Manufacturing account 制造成本帐Prime cost 主要成本Production cost 生产成本Total cost 总成本Work in progress 在造品34 departmental accountsContribution 边际利润Negative contribution 边际亏损35 partnership accounts: an introductionFixed capital accounts 固定资本帐户Fluctuating capital accounts 浮动资本帐户Interest on capital 资本利息Interest on drawings 提取利息Limited partner 有限责任合伙人Partnership 合伙Partnership salaries 合伙人薪金36 goodwillGoodwill 商誉Super profits 超额利润37 partnership accounts: continued revaluation of assets Revaluation 重估38 partnership dissolutionThe Garner v Murray rule 法庭案例Dissolution 解散39 an introduction to the final accounts of limited liability companies Debenture 债券Directors 董事Dividends 股息Limited company 有限公司Ordinary shares 普通股Preference shares 优先股Preliminary expenses 开办费Private company 私营有限公司Public company 公众有限公司Reserve accounts 储备帐Shares 股份Bonus shares 红股40 purchase of existing partnership and sole traders’ business Business purchase 商业收购Goodwill on purchase 收购商誉Capital reserve on purchase 收购负商誉/资本储备Amalgamation 合并41 cash flow statements: an introductionCash flow statement 现金流量表Operating activities 经营业务Returns on investments and servicing of finance 投资回报及融资成本Taxation 税项Investing activities 投资业务Financing 融资42 introduction to accounting ratiosMargin 毛利Mark-up 加成Stockturn 存货周转43 an introduction to the analysis and interpretation of accounting statementAcid test ratio 酸性测验比率Creditors: purchases ratio 应付帐款比率Current ratio 流动比率Debtor: sales ratio 应收帐款比率Fixed expenses 固定费用Gearing 借贷比率Liquidity ratios 既时还债比率Return on capital employed 投资回报率Return on owners’ equity 股东资金回报率Variable expenses 变动支出Contingencies 偶然性事件44 accounting theoryInductive approach 归纳法Normative approach 正常法Money capital maintenance 货币资本保全Real capital maintenance 实际资本保全。

会计英语词汇汇

会计英语词汇汇资产负债表：balance sheet 银行对账单：bank statement 银行存款余额调节表：bank reconciliation期初余额：beginning balance/opening balance余额：balanceC注册会计师：certified practicing accountant成本会计：cost accounting 可比性原则：comparability principle一贯性原则：consistency princ iple收付实现制cash system （basis）of accounting资本性支出：capital expenditure谨慎性原则：conservatism（保守）principle现金流量表：cash flow statement/statement of cash flow合并财务报表：consolidated financial statement复合分录：compound journal entry不定期盘存：continuous physical inventory贷方：credit side贷方余额：credit balance现金日记账：cash journal多栏式日记账：columnar journal现金：cash库存现金：cash on hand银行存款：cash in bank或有资产：contingent assets或有负债：contingent liabilities短期投资：current investment 资本：capital 股本：capital sha re资本公积：capital surplusD德勤：Deloitte Touch e Tohmatsu披露：disclosure摘要：descriptions 复式记账：double entry 复式簿记：double-entry b ook-keeping借方：debit side借方余额：debit balance 折旧费用：depreciation expen se折旧率：depreciation rate折旧年限：depreciable life递延资产：deferred assets递延负债：deferred liabilities 直接材料：direct material直接人工：direct laborE安永国际：Ernst and young International借贷平衡：equity off debit and credits估计残值estimated scrap value应付福利费employee benefit payable汇总收益exchange gain汇总损失exchange lossF固定资产fixed assets流动负债floating liabilities制造费用factory overhead财务费用financial expense流动资产floating assets/current assets财务会计financial accounting会计年度fiscal year /accounting periods附注footnotesG总分类账：general ledge普通日记账：general journal持续经营：going-concern basis 商誉： goodwillH历史成本：historical cost 历史成本原则：historical cost principleI无形资产：intangible assets利润表损益表：income statement债务人：investor国际会计：international account ing所得税：income tax利息费用：interest chargeK毕马威国际：KPMG Internati onalL活页式账：loos-leaf ledger长期投资：long-term investm ent长期负债：long-term liabiliti es应付股利：liability dividend/ dividend payable负债：liabilitiesM管理费用：management expe nse管理会计：management accou nting配比原则：matching principle月报：monthly state ment重要性原则：materiality principle制造业企业：manufacturing e nterpriseN净资产：net assets 净收入：net proceeds净成本：net cost 净收益：net income 净利润：net profit 会计报表附注：notes of financial statement应收票据：notes receivable /receivables应付票据：notes payable利润分配：net income apportionment营业外收入：non-operating gain营业外支出：non-operating lossO营业费用：operating expense 营业收入：operating revenue 原始成本：original cost 所有者权益：owner’s equity客观性原则：objectivity （reliability）principle期初余额：opening balance债权人：obligee/creditor 债务人：obligorP预付账款：prepayments/payme nt in advance坏账准备：provision for bad debts/bad debts expense预提费用：provision for expenses生产成本：product cost /output cost现值：present value 订货单：purchase ord er记账凭证：posting document定期盘存：periodic inventory实地盘存制：physical inventory system实地盘点：physical inventory 永续盘存制：perpetual invent ory system购货：purchase购货退回与折让：purchase return and allowances产成品：product /finished goods动产：personal property利润：profit税前利润：profit before tax税后利润：profit after tax普华永道：Price Water House Coopers期间费用：period expenseQ季报：quarterly state mentR原材料：raw materials相关性原则：relevance princi ple收益性支出：revenue expendi ture收入：revenues不动产：real estate 残值价值residual （salvage）value]留存收益：retains earning]修理费：repair expenseoriginal重置成本：replacement costS盈余公积：surplus reserve销售收入：sales revenue 销售费用：selling expense 销售成本：selling cost 销货折让：sales allowances销货折扣：sales discount 销售退回：sales return 赊销：sales on account实质性原则：substance over legal form principle货币计量：stable-monetary concept现金流量表：statement of cash flow原始凭证：source document存根：stub利润分配表：statement of profit appropriation销货发票：sales invoice 补充信息：supplemental information汇总：summary简单分录：simple ournal entry短期损失：shrinkage losses明细账户：subsidiary accounts 明细分类账：subsidiary ledge特种日记账：special journal开办费：starting –load cost存货：stock on handT账户名称：title of accountT形账户：T-account有形资产：tangible assets交易：transaction转账、过户transfer试算平衡：trial balance谨慎性原则：the prudence （稳健）principle及时性原则：timeliness principle明晰性原则：the understandability principle应交税金：taxes payable差旅费：traveling expenseU..使用年限：useful life预收款项：unearned revenue营业外收益：unrelated business income未分配利润：undistributed profits/undivided profitsV增值税：value added tax付款凭证：voucherW在产品：work in process/goods in process应付工资：wages payable/salaries payable。

会计类英语单词

会计类英语单词一、导言英语作为国际通用语言，在现代社会中扮演着重要的角色。

学习会计类英语单词对于从事会计相关工作的人员来说尤为重要。

本文将介绍一些常用的会计类英语单词及其释义，帮助读者更好地理解和掌握这些专业术语。

二、常用会计类英语单词1. Accountant：会计师2. Accrual：应计3. Asset：资产4. Audit：审计5. Balance sheet：资产负债表6. Budget：预算7. Depreciation：折旧8. Equity：股本9. Expense：费用10. Financial statement：财务报表11. Income statement：利润表12. Interest：利息13. Ledger：总账14. Liabilities：负债15. Profit：利润16. Revenue：收入17. Tax：税收18. Trial balance：试算平衡表19. Wage：工资20. Working capital：营运资本三、对会计类英语单词的进一步解读1. Accountant（会计师）Accountant指的是负责处理和记录财务和税务事务的专业人员。

他们负责准确地记录和分析财务数据，并根据法律法规进行合规处理。

2. Accrual（应计）Accrual是指在会计报表中记录收入和费用时，以实际发生的时间为准。

这意味着即使在现金流发生之前或之后，也要将相关项目计入账目。

3. Asset（资产）Asset是指企业所拥有的有形或无形的东西，具有经济价值。

资产可以包括现金、股票、土地、建筑物等。

4. Audit（审计）Audit是指对企业的财务记录进行全面检查和评估的过程。

审计的目的是确认财务数据的真实性和准确性，以及检查企业是否遵守财务相关法规和准则。

5. Balance sheet（资产负债表）Balance sheet是一份会计报表，用于呈现企业在特定时间点上的资产、负债和所有者权益的情况。

审计、财务常用英文词汇

审计类财会英语审计、财务常用英文词汇审计报告: Audit report资产负债表：Balance Sheet损益表：Income statement利润分配表：Profit distribution statement〈中国注册会计师独立审计准则>：the Independent Auditing Standard for Chinese Certified Public Accountants会计报表：Financial statement在抽查的基础上：on a test basis主任会计师或授权副主任会计师：Chief Accountant or Authorized Assistant Chief Accountant中国注册会计师：Chinese Certified Public Accountant无钢印无效：shall not be valid without bearing the embossing seal年初数，年末数：Opening amounting\ closing amounting资产负债表：Balance sheet流动资产：Current assets货币资金：Cash短期、长期投资：Short—term、long—term investment应收票据：Notes receivable应收账款：Account receivable坏账准备:Less：provision for bad debt应收账款净额：Net value of account receivable预付账款：Advance to supplier应收出口退税:Receivable drawback for export应收补贴款：Receivable subsidy其他应收款:Other receivable存货：Inventories待转其他业务支出：Other business expense to be transferred待摊费用：Prepaid expense待处理流动资产净损失：Net loss of current assets to be settled一年内到期的长期债券投资：Long-term bonds investment due in 1 year其他流动资产：Other current assets流动资产合计：Total current assets固定资产：fixed assets固定资产原价:Original value of fixed assets累计折旧：accumulated depreciation固定资产净值:Net value of fixed assets固定资产清理：Disposal of fixed assets在建工程：Construction in process待处理固定资产净损失:Net loss of fixed assets to be settled固定资产合计:Total fixed assets无形资产及递延资产:Intangible assets & deferred assets递延税项目：Deferred tax负债及所有者权益：Liabilities ＆owner’s equity流动负债：current liabilities短期/长期借款：Short—term/long—term loan应付票据：Notes payable预收账款：Advance from clients其他应付款：Other payable应付工资:Accrued payroll应付福利费：Welfare payable应交税金/应付利润:Tax/ Profits payable其他应交款：Unpaid others预提费用：Accrued expense一年内到期的长期负债：Long-term liabilities due in 1 year应付债券:Bonds payable长期应付款:Long-term payable实收资本:Paid-in capital资本公积:Capital accumulation盈余公积：Surplus accumulation其中：公益金:Including；commonweal funds本年利润:Profits of current year未分配利润：Undistributed profits损益表/利润表:Income statement产品（商品）销售收入:Revenue of sales of products （commodities) 出口产品销售收入：sales income of export products销售折扣与折让：Discount& transfer of sales产品销售净额；Net value of sales of products产品销售税金/成本：sales tax/cost of products出口产品销售成本：Sales cost of export products销售费用(经营费用)：Sales expense （operation expense）产品销售利润：Sales profits of products加:其他业务利润:Add：other business profits营业/管理/财务费用;operation/overhead / finance expense利息支出（减利息收入）:Interest expense （Less: interest income) 汇兑损失（减汇兑收益）:Exchange loss(exchange income）营业利润：Operation profits投资收益；Return on investment主营业务收入：Revenue of main business主营业务成本：cost of main business主营业务税金及附加:Tax & surtax of main business营业外收入/支出：Non-operation income /expense投资收益：return on business补贴收入：subsidy income以前年度损益调整：Adjustment for profits & loss of previous year所得税：income tax利润分配表：Profits Distribution Statement法定盈余公积：legal surplus accumulation法定公益金：Legal commonweal funds年初/末未分配利润：Undistributed profits of opening / closing year已弥补亏损：Loss being made up可供所有者分配的利润：Profits distributable to owner已分配股利：Distributed dividends其他转入：other transferred in提取法定公益金：Retained legal commonweal funds提取职工奖励及福利基金：Retained employee’s bonus & welfare funds提取储备基金：retained reversed funds提取企业发展基金：retained enterprise development funds利润归还投资：Retained profits into investor应付优先股/普通股股利：Dividends payable to preference / common stock 提取任意盈余基金：Retained random surplus accumulation转作资本的普通股股利：Dividends of common stock transferred into capital l 附注：annotation to *《企业法人营业执照》：Business License for Legal Person经营期限:operation period投产：begin to produce采用的会计政策：Accounting policies implemented《企业会计准则》：Accounting Standard for Enterprises《工业企业会计制度》：Accounting System for Industrial Enterprise会计期间:Fiscal year记账原则和计价基础：Accounting principle and valuation basis会计核算；Accounting records以权责发生制为原则；base on accrual-basis principle以历史成本为计价基础：be valued at one’s historical cost坏账：bad debt直接转销法:direct amortized method存货核算方法：Accounting method of inventories存货的够入与入库：inventories at purchasing and inventories to warehouse 使用年限：service life固定资产折旧：Depreciation of fixed assets采用直线法平均计算：Be calculated using average service life method预计使用年限：anticipated service life预计净残值：anticipated net residual value使用年限:actual useful life专用生产设备：production machinery equipment收入实现条件：Recognition of revenue订单法:order method增值税：value added tax (VAT）现金:cash on hand银行存款：Bank deposit账龄：account-age期末余额：closing balance产成品：finished products实收资本: Paid-in capital本年实际:Actual amount of current year办公费；office expenses差旅费:traveling expenses电话费: telephone charge水电费：water and electricity charge金融机构手续费:Handling change of finance authority出资额：investment amount档案查询专用章：Special Seal for Archive Inquiry工商行政管理局：Administration for Industry and Commerce套印无效：Overprint shall be ineffective主管：authoritative organ原审批单位：the original examine and approve authority会计报表审计Auditing Financial statements资本验证Capital verification企业财务会计制度设计Setting up financial systems for enterprises exchange business代理记帐Bookkeeping services外汇年检专项审计Special audit and annual auditing of foreign exchange business企业合并、分立、清算审计Auditing transactions such as enterprises’ merger、split and liquidation 投资可行性研究Feasibility analysis for investment project百阳英语学院整理。

balance sheet金融术语

balance sheet金融术语平衡表是一种财务报表，显示了一个公司在特定日期的财务状况。

它是企业财务报表的三个主要部分之一，其他两个是现金流量表和利润表。

平衡表以会计等式为基础，显示了一个公司的资产、负债和所有者权益之间的关系。

平衡表的主要目的是提供有关公司财务状况的信息，例如公司目前拥有的资产，公司欠债的金额以及公司的净资产。

平衡表可以帮助投资者、债权人和其他利益相关者评估一个公司的健康状况和经营业绩。

平衡表通常按照特定的格式和顺序列出资产、负债和所有者权益。

以下是平衡表的主要部分：1.资产：资产是公司拥有的或控制的有形或无形的资源。

它们包括现金、应收账款、存货、固定资产和其他投资。

资产按照其流动性和其他特点进行分类，例如流动资产和非流动资产。

-流动资产：流动资产是指可以在一年内转换为现金或以其他形式使用的资产。

它们包括现金、银行存款、应收账款和存货。

-非流动资产：非流动资产是指公司预计在一年或更长时间内使用或保留的资产。

它们包括固定资产（如土地、建筑物和设备）、投资和无形资产（如专利和商标）。

2.负债：负债是公司对外部债权人的法定或经济义务。

它们包括应付账款、短期借款、长期债务和其他债务。

-流动负债：流动负债是指公司在一年内必须向债权人支付的债务。

它们包括应付账款、短期借款和未付工资。

-非流动负债：非流动负债是指公司预计在一年或更长时间内偿还的债务。

它们包括长期债务和退休福利义务。

3.所有者权益：所有者权益是企业归属于所有者的净资产。

它们包括普通股、优先股、资本公积金、留存收益和未分配利润。

所有者权益表示了公司净资产的权益部分。

平衡表按照会计等式进行排列，即资产等于负债加上所有者权益。

这意味着一个公司的资金来源必须等于它的资金用途。

如果资产减去负债不等于所有者权益，那么会计等式就无法平衡，这表明会计错误或数据录入错误。

平衡表可以提供许多有关公司财务状况的重要信息。

例如，通过比较不同时间点的平衡表，我们可以了解公司的财务状况是否有所改善或恶化。

英语财务词汇

英语财务词汇一、财务报表相关词汇1. Balance Sheet（资产负债表）: A financial statementthat summarizes a company's assets, liabilities, and shareholders' equity at a specific point in time.2. Income Statement（利润表）: Also known as the profit and loss statement, this financial statement shows acompany's revenues, expenses, and net income over a specific period of time.3. Cash Flow Statement（现金流量表）: A financial statement that shows the inflow and outflow of cash from a company's operating, investing, and financing activities overa specific period of time.4. Statement of Retained Earnings（留存收益表）: Afinancial statement that shows the changes in a company's retained earnings over a specific period of time, includingnet income, dividends, and other adjustments.5. Financial Ratios（财务比率）: Ratios calculated from a company's financial statements, used to evaluate its performance, liquidity, solvency, and profitability.二、核算与分类相关词汇1. General Ledger（总分类账）: A book or electronicrecord that contains all the accounts used by a company to record its financial transactions.2. Accounts Payable（应付账款）: Amounts owed by a company to its suppliers or creditors for goods or services purchased on credit.3. Accounts Receivable（应收账款）: Amounts owed to a company by its customers for goods or services sold on credit.4. Depreciation（折旧）: The allocation of the cost of a tangible asset over its useful life, reflecting the wear and tear or obsolescence of the asset.5. Inventory（库存）: The goods or materials held by a company for sale or production.三、投资与融资相关词汇1. Stocks（股票）: Shares of ownership in a company, representing a claim on a portion of the company's assets and earnings.2. Bonds（债券）: Debt securities issued by governments, municipalities, or corporations to raise capital, with a promise to repay the principal amount at a specified maturity date.3. Dividends（股息）: Distributions of a company'sprofits to its shareholders, typically in the form of cash or additional shares of stock.4. Interest（利息）: The cost of borrowing money, usually expressed as a percentage of the loan or bond amount.5. Initial Public Offering (IPO)（首次公开发行）: Thefirst sale of a company's stock to the public, allowing it to raise capital from outside investors.四、风险管理相关词汇1. Risk Assessment（风险评估）: The process of identifying, analyzing, and evaluating potential risks to an organization, including the likelihood and impact of those risks.2. Hedge（对冲）: A strategy used to reduce or offset the risk of adverse price movements in investments, utilizing financial instruments such as options, futures, or derivatives.3. Diversification（分散投资）: The practice of spreading investments across different assets, industries, or geographic regions to reduce overall risk.4. Insurance（保险）: A contractual arrangement in which an insurance company provides financial protection or reimbursement for specified risks in exchange for premium payments.5. Fraud（欺诈）: Intentional deception or misrepresentation for personal or financial gain, often involving false or misleading information in financial transactions.以上是关于英语财务词汇的简要介绍，希望能够帮助您更好地理解和运用财务术语。

balance sheet---有很多财会词汇哦

长期负债合计 TOTAL LONG-TERM LIABILITIES 其他负债 OTHER LIABILITIES
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Sheet1 筹建期间汇率收益 Exchange gain during start-up period 递延投资收益 Deferred gain on 递延税款贷项 Deferred taxs credit 其他递延贷项 Other deferred credit 待转销汇兑收益 unamortized exchange gain
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Sheet1
其他资产合计 TOTAL OTHER ASSETS 资产总计 TOTAL ASSETS 附注:NOTES 1.委托加工材料 Cutomers' materials to be processed 2.受托代销产品 Consigment-in 3.代管商品物资 Good held for others 4.由企业负责的应收票据 Notes receivable discounted with recourse 5.租入固定资产 Fixed assets under operating lease 6.本年支付进口坏节税金
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 长期负债： LONG-TERM LIABILITIES 长期借款 Long-term loans 应付公司债 debentures payable 应付公司债溢价（折旧） Premium(discount)on debentures payable 一年内到期的长期负债 Accounts payable over one year

会计英文常用词汇

会计英文常用词汇引言在全球化的时代，掌握英语已经成为一项必备技能。

对于从事会计工作的人来说，熟悉会计英文常用词汇更是必不可少的。

本文将为您介绍一些常见的会计英文词汇，以帮助您更好地进行会计工作。

1. 会计基础•Accounting: 会计•Bookkeeping: 簿记•Assets: 资产•Liabilities: 负债•Equity: 权益•Income: 收入•Expenses: 费用•Ledger: 分类账•Balance sheet: 资产负债表•Income statement: 损益表•Cash flow statement: 现金流量表•Trial balance: 试算表•Double-entry accounting: 复式记账2. 账户类型•Cash: 现金•Accounts receivable: 应收账款•Accounts payable: 应付账款•Inventory: 存货•Fixed assets: 固定资产•Intangible assets: 无形资产•Equity or Owner’s equity: 所有者权益•Retned earnings: 留存收益•Revenue: 收益•Expense: 费用•Cost of goods sold: 销售成本3. 交易和记录•Journal entry: 日志记录•Debit: 借方•Credit: 贷方•General ledger: 总分类账•Accounts receivable ledger: 应收账款分类账•Accounts payable ledger: 应付账款分类账•Cash disbursements journal: 现金支付日记账•Cash receipts journal: 现金收款日记账•Sales journal: 销售日记账•Purchase journal: 采购日记账•General journal: 总记账簿•Posting: 记账•Trial balance: 试算表4. 税务相关•Tax: 税收•Income tax: 所得税•Sales tax: 销售税•Value-added tax (VAT): 增值税•Tax return: 纳税申报表•Tax deduction: 税务减免•Tax evasion: 逃税•Tax audit: 税务审计•Taxable income: 应纳税所得额5. 财务报告•Financial statement: 财务报表•Balance sheet: 资产负债表•Income statement: 损益表•Cash flow statement: 现金流量表•Statement of retned earnings: 公积金变动表•Financial ratios: 财务比率•Profit margin: 利润率•Return on investment (ROI): 投资回报率•Earnings per share (EPS): 每股收益•Interest coverage ratio: 利息偿付倍数结论以上是一些最常用的会计英文词汇，掌握这些词汇将有助于您更好地理解和运用英语进行会计工作。

财务常用词汇中英对照

财务岗常用英语词汇及解释Balance sheet - 资产负债表资产负债表是一份财务报表，用来记录公司在一个特定日期的资产、负债和股东权益。

资产负债表的主要目的是为了提供公司的资产和负债结构，以及公司的净资产。

资产减去负债即为净资产。

Income statement - 损益表损益表也被称为收益表或利润表，记录了一家公司在一定时间内的收入、成本和支出，以计算其净利润或净损失。

损益表提供了有关公司经营活动的信息，以及其盈利能力的指标。

Cash flow statement - 现金流量表现金流量表是一份财务报表，记录了一家公司在一定时间内的现金流入和现金流出。

现金流量表提供了有关公司现金管理活动的信息，例如公司的现金余额、现金的来源和用途。

Accounts payable - 应付账款应付账款是一家公司未付款的账单或账款，通常是向供应商或其他公司购买商品或服务所产生的费用。

应付账款通常在一定期限内支付。

Accounts receivable - 应收账款应收账款是一家公司还未收到的账单或账款，通常是向客户出售商品或服务所产生的费用。

应收账款通常在一定期限内收回。

General ledger - 总账总账是一家公司的核心会计记录，包括所有的账户和交易记录。

总账记录了所有的资产、负债、股东权益、收入和支出。

Trial balance - 试算平衡表试算平衡表是一种会计工具，用于检查总账中的借贷平衡是否正确。

试算平衡表列出了所有的账户余额，并确保所有的借方总额等于所有的贷方总额。

Depreciation - 折旧折旧是一种会计方法，用于计算资产的价值损耗。

资产的价值损耗通常与时间有关，因此，折旧是根据资产的预计使用寿命来计算的。

Amortization - 摊销摊销是一种会计方法，用于计算资产或负债的成本或价值分摊。

这通常与资产或负债的使用寿命有关，以平均每期的成本或价值损耗。

Accruals - 应计项目应计项目是指一家公司已经产生，但尚未支付或收到的费用或收入。

英文财务报表 Balance Sheet[最新]

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,intangible23)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 Supplemental Information1.Investing and Financing Activities that do not Involve in Cash 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 Operating Activities62)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。

审计、财务常用英文词汇

审计类财会英语审计、财务常用英文词汇审计报告: Audit report资产负债表：Balance Sheet损益表：Income statement利润分配表：Profit distribution statement<中国注册会计师独立审计准则>：the Independent Auditing Standard for Chinese Certified Public Accountants会计报表：Financial statement在抽查的基础上：on a test basis主任会计师或授权副主任会计师：Chief Accountant or Authorized Assistant Chief Accountant中国注册会计师：Chinese Certified Public Accountant无钢印无效：shall not be valid without bearing the embossing seal年初数，年末数：Opening amounting\ closing amounting资产负债表：Balance sheet流动资产：Current assets货币资金：Cash短期、长期投资：Short-term、long-term investment应收票据：Notes receivable应收账款：Account receivable坏账准备：Less: provision for bad debt应收账款净额：Net value of account receivable预付账款：Advance to supplier应收出口退税：Receivable drawback for export应收补贴款： Receivable subsidy其他应收款：Other receivable存货：Inventories待转其他业务支出：Other business expense to be transferred待摊费用：Prepaid expense待处理流动资产净损失：Net loss of current assets to be settled一年内到期的长期债券投资：Long-term bonds investment due in 1 year其他流动资产：Other current assets流动资产合计：Total current assets固定资产：fixed assets固定资产原价：Original value of fixed assets累计折旧：accumulated depreciation固定资产净值：Net value of fixed assets固定资产清理：Disposal of fixed assets在建工程：Construction in process待处理固定资产净损失：Net loss of fixed assets to be settled固定资产合计：Total fixed assets无形资产及递延资产：Intangible assets & deferred assets递延税项目：Deferred tax负债及所有者权益：Liabilities & owner’s equity流动负债：current liabilities短期/长期借款：Short-term/long-term loan应付票据：Notes payable预收账款：Advance from clients其他应付款：Other payable应付工资：Accrued payroll应付福利费：Welfare payable应交税金/应付利润：Tax/ Profits payable其他应交款：Unpaid others预提费用：Accrued expense一年内到期的长期负债：Long-term liabilities due in 1 year应付债券：Bonds payable长期应付款：Long-term payable实收资本：Paid-in capital资本公积：Capital accumulation盈余公积：Surplus accumulation其中：公益金：Including; commonweal funds本年利润：Profits of current year未分配利润：Undistributed profits损益表/利润表：Income statement产品（商品）销售收入：Revenue of sales of products (commodities) 出口产品销售收入：sales income of export products销售折扣与折让：Discount& transfer of sales产品销售净额；Net value of sales of products产品销售税金/成本：sales tax/cost of products出口产品销售成本：Sales cost of export products销售费用（经营费用）：Sales expense (operation expense)产品销售利润：Sales profits of products加：其他业务利润：Add: other business profits营业/管理/财务费用；operation/overhead / finance expense利息支出（减利息收入）：Interest expense (Less: interest income) 汇兑损失（减汇兑收益）：Exchange loss(exchange income)营业利润：Operation profits投资收益；Return on investment主营业务收入：Revenue of main business主营业务成本：cost of main business主营业务税金及附加：Tax & surtax of main business营业外收入/支出：Non-operation income /expense投资收益：return on business补贴收入：subsidy income以前年度损益调整：Adjustment for profits & loss of previous year 所得税：income tax利润分配表：Profits Distribution Statement法定盈余公积：legal surplus accumulation法定公益金：Legal commonweal funds年初/末未分配利润： Undistributed profits of opening / closing year已弥补亏损：Loss being made up可供所有者分配的利润：Profits distributable to owner已分配股利：Distributed dividends其他转入：other transferred in提取法定公益金：Retained legal commonweal funds提取职工奖励及福利基金：Retained employee’s bonus & welfare funds提取储备基金：retained reversed funds提取企业发展基金：retained enterprise development funds利润归还投资：Retained profits into investor应付优先股/普通股股利：Dividends payable to preference / common stock提取任意盈余基金：Retained random surplus accumulation转作资本的普通股股利：Dividends of common stock transferred into capital l 附注：annotation to *《企业法人营业执照》：Business License for Legal Person经营期限：operation period投产：begin to produce采用的会计政策：Accounting policies implemented《企业会计准则》：Accounting Standard for Enterprises《工业企业会计制度》：Accounting System for Industrial Enterprise会计期间：Fiscal year记账原则和计价基础：Accounting principle and valuation basis会计核算；Accounting records以权责发生制为原则；base on accrual-basis principle以历史成本为计价基础：be valued at one’s historical cost坏账：bad debt直接转销法：direct amortized method存货核算方法：Accounting method of inventories存货的够入与入库：inventories at purchasing and inventories to warehouse 使用年限：service life固定资产折旧：Depreciation of fixed assets采用直线法平均计算：Be calculated using average service life method预计使用年限：anticipated service life预计净残值：anticipated net residual value使用年限：actual useful life专用生产设备：production machinery equipment收入实现条件：Recognition of revenue订单法：order method增值税：value added tax (VAT)现金：cash on hand银行存款：Bank deposit账龄：account-age期末余额：closing balance产成品：finished products实收资本: Paid-in capital本年实际：Actual amount of current year办公费； office expenses差旅费：traveling expenses电话费: telephone charge水电费：water and electricity charge金融机构手续费：Handling change of finance authority出资额：investment amount档案查询专用章：Special Seal for Archive Inquiry工商行政管理局：Administration for Industry and Commerce套印无效：Overprint shall be ineffective主管：authoritative organ原审批单位：the original examine and approve authority会计报表审计 Auditing Financial statements资本验证 Capital verification企业财务会计制度设计 Setting up financial systems for enterprises exchange business代理记帐 Bookkeeping services外汇年检专项审计 Special audit and annual auditing of foreign exchange business企业合并、分立、清算审计Auditing transactions such as enterprises’ merger、split and liquidation 投资可行性研究 Feasibility analysis for investment project百阳英语学院整理。

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。

企业家必知——资产负债表（BalanceSheet）

企业家必知——资产负债表（BalanceSheet）资产负债表定义资产负债表表示企业在一定日期（通常为各会计期末）的财务状况（即资产、负债和业主权益的状况）的主要会计报表。

资产负债表利用会计平衡原则，将合乎会计原则的资产、负债、股东权益”交易科目分为“资产”和“负债及股东权益”两大区块，在经过分录、转帐、分类帐、试算、调整等等会计程序后，以特定日期的静态企业情况为基准，浓缩成一张报表。

其报表功用除了企业内部除错、经营方向、防止弊端外，也可让所有阅读者于最短时间了解企业经营状况。

资产负债表的基本结构：一般是按各种资产变化先后顺序逐一列在表的左方，反映单位所有的各项财产、物资、债权和权利；所有的负债和业主权益则逐一列在表的右方。

负债一般列于右上方分别反映各种长期和短期负债的项目，业主权益列在右下方，反映业主的资本和盈余。

左右两方的数额相等。

资产负债表必须定期对外公布和报送外部与企业有经济利害关系的各个集团（包括股票持有者，长、短期债权人、政府有关机构）。

当资产负债表列有上期期末数时，称为“比较资产负债表”，它通过前后期资产负债的比较，可以反映企业财务变动状况。

根据股权有密切联系的几个独立企业的资产负债表汇总编制的资产负债表，称为“合并资产负债表”。

它可以综合反映本企业以及与其股权上有联系的企业的全部财务状况。

资产负债表的内容资产负债表根据资产、负债、所有者权益(或股东权益，下同)之间的勾稽关系，按照一定的分类标准和顺序，把企业一定日期的资产、负债和所有者权益各项目予以适当排列。

它反映的是企业资产、负责、所有者权益的总体规模和结构。

即，资产有多少；资产中，流动资产、固定资产各有多少；流动资产中，货币资金有多少，应收账款有多少，存货有多少，等等。

所有者权益有多少；所有者权益中，实收资本(或股本，下同)有多少，资本公积有多少，盈余公积有多少，未分配利润有多少，等等。

在资产负债表中，企业通常按资产、负债、所有者权益分类分项反映。

会计专业英语2-balance sheet

Balance sheet concepts: Asset, liabilities, owner’s equity
资产负债表的概念：资产、负债、所有者权益
Balance sheet accounts-accounting elements 资产负债表账户--会计要素
Balance sheet: 1.Asset 2.Liabilities 3.owner’s equity Income statements: 1.Revenue 2.Expense income
(1)Current asset 流动资产
• Cash and other assets that are expected to be realized in cash or sold or consumed during the normal operating cycle of the entity or within one year, whichever is longer, are called current assets. • 在一个正常营业周期或一年以内（以长者为限）可以进行变现或消耗的现金和其他资产，称之为流动资产。
• Accounts payable represent the claims of suppliers arising from their furnishing goods or services to the entity for which they have not yet been paid
• Short-term borrowings are monetary amounts due within one year for repayment of bank loans, notes payable and other commercial paper.

BalanceSheet：资产负债表

BalanceSheet：资产负债表
Balance Sheet：资产负债表
2004年7月8日，因涉嫌公司财务丑闻被起诉的安然前首席执行官肯尼斯·莱在法庭上坚称自己无罪，并表示前首席财务官安德鲁·法斯托才是真正应该受到谴责的人。

他表示：At our core, regrettably, we had a chief financial officer and a few other people who, in fact, mismanaged the company's balance sheet and finances and enriched themselves in a way that once we got into a stressful environment in the marketplace, the company collapsed.
Balance sheet是会计学术语“资产负债表”，是反映公司在一定日期全部资产、负债和所有者权益信息的会计报表。

它表明公司在某一特定日期所拥有的经济资源、所承担的经济义务和公司所有者对净资产的要求权。

财会财务词汇

外方职工人数foreignemployeesnumber年初外汇结余美元foreignexchangeatthebeginningofyearus本年外汇收入美元foreignexchangeincomeannuallyus本年外汇支出美元foreignexchangeexpenditureannuallyus年末外汇结余美元foreignexchangeattheendofyearus年初应收账款accountsreceivableatthebeginningofyear年初存货inventoryatthebeginningofyear年初所有者权益ownersequityatthebeginningofyear9董事会会议及其它bodmeetingandmiscellaneous董事会boardofdirectorstheboard董事boardmembers董事长boardchairman董事会会议纪要minutesoftheboardmeeting董事费boardmembershipfees监事会theboardofsupervisors股东会theshareholders精品学习资料收集网络如有侵权请联系站删除精品学习资料收集网络如有侵权请联系站删除财务报表financialstatements财务决算finalfinancialstatements财务预算报告reportonfinancialbudget外汇收支顺差favorablebalanceofforeignexchanges内销domesticsales返销exportsales总销售额totalsalesincome资金回笼collectionofreceivables内销资金回笼recoveryofdomesticreceivables流动资金周转turnoverofworkingcapital周转资金circulatingfund红利分配dividenddistribution会计师事务所certifiedpublicaccountants审计报告auditreport经营业绩resultsofoperationbusinessexperience销售成本率salescostrate毛利率grossprofitrate实现税前利润achievedprofitsbeforetax半成品unfinishedproducts预留未分利润for