财务会计报最新表中英文对照
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
财务报表中英文对照
财务报表中英文对照
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 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
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
新发布企业会计准则目录、会计科目、财务报表(中英文)
新发布企业会计准则目录(中英文对照版）
企业会计准则目录
Index for Accounting Standards for Business Enterprises
Announced February 2006
Effective 2007 for Listed Companies
1. 企业会计准则---------基本准则
(Accounting Standard for Business Enterprises - Basic Standard)
2. 企业会计准则第1 号---------存货
(Accounting Standard for Business Enterprises No. 1 - Inventories)
3. 企业会计准则第2 号---------长期股权投资
(Accounting Standard for Business Enterprises No. 2 - Long-term equity invest ments)
4. 企业会计准则第3 号---------投资性房地产
(Accounting Standard for Business Enterprises No. 3 - Investment properties) 5. 企业会计准则第4 号---------固定资产
(Accounting Standard for Business Enterprises No. 4 - Fixed assets)
6. 企业会计准则第5 号---------生物资产
财务会计英汉对照词汇表
accountant n.会计师，会计人员
accounting n.会计，会计学
accounting concept会计概念
accounting element会计因素
accounting entity会计主体
accounting equation会计等式
accounting information会计信息
accounting period会计时期
accounting principle会计原则
accounting record会计记录
accounting report会计报告
accounting system会计系统，会计制度
accrual-basis accounting权责发生制adequate disclosure充足表露
American Institute of Certified Public Accountants (AICPA)
美国注册会计师会
analytical process剖析程序
asset n.财富
auditing n.审计
balance sheet财富欠债表
bookkeeper n.簿记员，记帐员
bookkeeping n.簿记
business n.公司，商经，经营
cash-basis accounting现金收付制
certified public accountants(CPAs)注册会计师，注册会计师
chartered accountant特许会计师
Chinese Institute of Certified Public Accountants (CICPA)
中英文财务报表对照
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 balance 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
会计学财务报表中英文对照外文翻译文献
会计学财务报表中英文对照外文翻译文献(文档含英文原文和中文翻译)
译文：
中美财务报表的区别
(1)财务报告内容构成上的区别
1)美国的财务报告包括三个基本的财务报表，除此之外，典型的美国大公司
财务报告还包括以下成分：股东权益、收益与综合收益、管理报告、独立审计报
告、选取的5-10年数据的管理讨论与分析以及选取的季度数据。
2)我国财务报告不注重其解释，而美国在财务报告的内容、方法、多样性上都比较充分。中国的评价部分包括会计报表和财务报表，财务报表是最主要的报表，它包括前述各项与账面不符的描述、财会政策与变化、财会评估的变化、会计差错等问题，资产负债表日期，关联方关系和交易活动等等，揭示方法是注意底部和旁注。美国的财务范围在内容上比财务报表更加丰富，包括会计政策、技巧、添加特定项目的报告, 报告格式很难反映内容和商业环境等等，对违反一致性、可比性原则问题，评论也需要披露的，但也揭示了许多方面，比如旁注、底注、括号内、补充声明、时间表和信息分析报告。
(2)财务报表格式上的比较
1)从资产负债表的格式来看，美国的资产负债表有账户类型和报告样式两项
描述，而我国是使用固定的账户类型。另外，我们的资产负债表在项目的使用上
过于标准化，不能够很好的反映出特殊的商业项目或者不适用于特殊类型的企
业。而美国的资产负债表项目是多样化的，除此之外，财务会计准则也是建立在
资产负债表中资产所有者投资和支出两项要素基础上的，这一点也是中国的财会
准则中没有的。
2)从损益表格式的角度来看，美国采用的是多步式，损益表项目分为两部分，营业利润和非营业利润，但是意义不同。我国的营业利润在范围上比美国的小，例如投资收益在美国是归类为营业利润的而在我国则不属于营业利润。另外，我国的损益表项目较美国的更加规范和严格，美国校准损益表仅仅依赖于类别和项目。报告收可以与销售收入及其他收入相联系，也可以和利息收益、租赁收入和单项投资收益相联系；在成本方面，并不是严格的划分为管理成本、财务成本、和市场成本，并且经常性销售费用、综合管理费用以及利息费用、净利息收益都要分别折旧。另外，SEC
新会计准则下中英文对照财务报表
1. 出售、处置部门或被投资单位所得收益 2. 自然灾害发生的损失 3. 会计政策变更增加(或减少)利润总额 4. 会计估计变更增加(或减少)利润总额 5. 债务重组损失 6. 其他
利 润 表 （INCOME STATEMENT）
编制单位：
项目 一、营业收入 其中：出口业务收入 减：营业成本 其中：出口业务成本 营业税金及附加 销售费用 管理费用 财务费用 资产减值损失 加：公允价值变动收益（损失以“-”号填列） 投资收益（损失以“-”号填列） 其中：对联营企业和合营企业的投资收益 二、营业利润（亏损以“-”号填列 加：营业外收入 减：营业外支出 其中：非流动资产处置净损失 三、利润总额(亏损总额以“－”号填列) 减：所得税费用 四、净利润(净亏损以“－”号填列) 五、每股收益： （一）基本每股收益 （二）稀释每股收益 项 目 Total profit Less: Income tax Net profit 17 18 19 20 21 22 OPERATION PREFIT Add:Nonrevenue receipt Less: Nonoperating expense Turnover Including:Export sales Less: Cost of sales Including:Export cost Business tariff and annex Marketing cost Managing cost Financial cost Loss from asset devaluation Add: Sound value flexible loss and profit Income on investment ITEMS 行次 LINE NO. 01 02 03 04 05 06 07 08 09 10 12 13 14 15 16 本 期 数 CURRENT PERIOD 本年累计数 CURRENT YEAR CUMULATIVE 上年同期累计数 LAST YEAR CUMULATIVE
(完整word版)新会计准则财务报表-中英文
资产负债表
Balance Sheet
会企01表编制单位: (Company Name) At December of 2010 年月日单位: (Unit)
利润表Income Statement
会企02表编制单位：年月日单位：
现金流量表Cash Flow Statement
会企03表
编制单位：年月日单位：
新会计准则财务报表-中英文
资产负债表
Balance Sheet
会企01表
编制单位: (Company Name) At December of 2010
其他流动资产Other current assets
其他应付款Other payables
流动资产合计Total Current Assets
一年内到期的非流动负债
Current portion of non-current liabilities
非流动资产: Non-current Assets
其他流动负债Other current liabilities
可供出售金融资产Available-for-sale securities
流动负债合计Total Current Liabilities
持有至到期投资Hold-to-maturity securities 非流动负债: Non-current Liabilities
长期应收款Long term receivables
长期借款Long term borrowings
长期股权投资Long term investments
应付债券Bonds payables
投资性房地产Investment properties
长期应付款Long term payables
固定资产原值Fixed assets, gross
专项应付款Ear-marked payables
减：累计折旧 Less: Accumulated depreciation
预计负债Contingent liabilities
固定资产净值Fixed assets, net
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 incomeloss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
中英文财务报表词汇
中英文财务报表词汇
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
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
会计报表科目中英文对照
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
新会计准则财务报表-中英文
资产负债表
Balance Sheet
会企01表
编制单位: (Company Name) At December of 2010 年月日
单位: (Unit)
利润表 Income Statement
会企02表
编制单
位：年月日
单位：
Company Name: At December of 2010 Unit:
现金流量表 Cash Flow Statement
会企03表
编制单
位：年月日单位：
Company Name: At December
of 2010 Unit:
新会计准则财务报表-中英文word版本
资产负债表
Balance Sheet
会企01 表编制单位: (Company Name) At December of 2010 年月日单位: (Unit)
利润表Income Statement
会企02 表编制单位：年月日单位：
现金流量表Cash Flow Statement 会企03 表
编制单位：年月日单位：
《新会计准则财务报表-中英文》
会企Ol 表
资产负债表
BaIanCe Sheet
编制单位:(COnIPany Nalne)
At DeCember of 2010
年—月—日
单位:（Unit ）
利润表InCOme StateInent
会企02表编制单位：年月日单位:
现金流量表CaSh FlOW Statemellt
会企03表编制单位：年月日单位：COmPany Name: At DeCember Of 2010 Unit:
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•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.
3. Basic accounting assumptions 基本会计假设
(1) Economic entity assumption 会计主体假设
This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities.
(2) Going concern assumption 持续经营假设
This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives.
This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time.
This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date.
(3) Time period assumption 会计分期假设
This assumption assumes that the economic life of a business can be divided into artificial time periods.
The most typical time segment = Calendar Year
Next most typical time segment = Fiscal Year
(4) Monetary unit assumption 货币计量假设
This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power.
In essence, this assumption disregards the effects of inflation or deflation in the economy in which the entity operates.
This assumption provides support for the "Historical Cost" principle.
4. Accrual-basis accounting 权责发生制会计
5. Qualitative characteristics 会计信息质量特征
(1) Reliability 可靠性
For accounting information to be reliable, it must be dependable and trustworthy. Accounting information is reliable to the extend that it is:
Verifiable: means that information has been objectively determined, arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion.
Representationally faithful: that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the company can prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the