财务报表英文翻译大全

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财务报表中英文对照

工程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 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：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固定资产改进支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储藏物资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工程ITEM短期借款Short-term loans对付票款Notes payable对付帐款Accounts payab1e预收帐款Advances from customers对付工资Accrued payroll对付福利费Welfare payable对付利润(股利) Profits payable应交税金Taxes payable其他应交款Other payable to government其他对付款Other creditors预提费用Provision for expenses估计负债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对付债券Bonds payable长期对付款long-term accounts payable专项对付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储藏资金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赢余公积surplus reserve其中:法定赢余公积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未分配利润外币报表折算差额所有者权益合计Retained earningsConverted difference in Foreign Currency Statements Total shareholder"s equity负债及所有者权益总计 Total Liabilities&Equity工程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产品销售本钱Cost of sales其中：出口产品销售本钱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工程流量从经营活动：ItemsFlows from Operating Activities:01 〕所收到的现金从销售货物或者提供劳务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效劳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 activitiesFlows 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 inflows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 〕的现金归还债务所支付的44 〕现金支付的费用，对任何融资活动45 〕支付现金，分配股利或者利润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的外汇汇率变动对现金增加现金和现金等价物1.投资活动和筹资活动，不参预现金收款和付款Cash 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 activitiesFlows 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 capital 51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activitiesof Foreign Exchange Rate Changes on CashIncrease in Cash and Cash Equivalentsand Financing Activities that do not Involve in Cash Receipts and Payments56 〕归还债务的转让固定资产57 〕归还债务的转移投资58 〕投资在形成固定资产59 〕归还债务的转移库存量净利润现金流量从经营活动62 〕净利润63 〕补充规定的坏帐或者不良债务注销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〔或者减：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〔或者减：收益〕70 〕 defered 税收抵免〔或者减：借记卡〕71 〕减少存货〔或者减：增加〕72 〕减少经营性应收〔或者减：增加〕73 〕增加的经营对付账款〔或者减：减少〕74 〕净支付的增值税〔或者减：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，在此期限完毕77 〕减：现金期开场78 〕加：现金等价物在此期限完毕79 〕减：现金等价物期开场80 〕，净增加现金和现金等价物56)Repayment of debts by the transfer of fixed assets57)Repayment of debtsby the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories 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。

财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)

资产负债表Balance Sheet编制单位: ______年______月________日单位: 元第 1 页共21 页第 2 页共21 页第 3 页共21 页利润表Income Statement编制单位：______年______月________日单位: 元补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元资产减值准备明细表Statement of Provision for Impairment of Assets 编制单位：年度单位: 元Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity 编制单位：年度单位: 元应交增值税明细表V AT Payable Movement Table编制单位：年度单位: 元利润分配表Statement of Profit Distribution编制单位：年度单位: 元分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元第17 页共21 页第18 页共21 页分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元第19 页共21 页信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee第20 页共21 页押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润第21 页共21 页。

财务三大报表中英互译

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,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 EquivalentsSupplemental 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 investories 2.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。

财务报表英文翻译大全

资产负债表Balance Sheet编制单位:______年______月________日单位: 元Prepared by: Month:_______Date:_______Year Monetary unit:_______利润表Income Statement编制单位：______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan资产减值准备明细表Statement of Provision for Impairment of Assets编制单位：年度单位: 元Prepared by:Period:_________ Monetary unit: RMB Yuan注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。

Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan应交增值税明细表VAT Payable Movement Table编制单位：年度单位: 元Prepared by:Period:_________ Monetary unit: RMB Yuan利润分配表Statement of Profit Distribution编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMBYuan分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元Prepared by: Period:_____ Monetary unit: RMB Yuan分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元Prepared by: Period:_____ Monetary unit: RMB Yuan不可见预费contingencies信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润。

财务报表英文翻译大全解析

资产负债表编制单位：单位：元Prepared by.Balance SheetMonth: Date: Year年月Monetary unit日利润表Income Statement编制单位：年日单位：元Prepared by: Date Year Monetary unit: RMB Yuan现金流量表Cash Flow Statement编制单位：Prepared by:年度Period: 单位：元Monetary unit:RMB Yuan资产减值准备明细表Statement of Provision for Impairment of Assets编制单位：年度单位：元Prepared by: Period: Monetary unit: RMB Yuan注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。

Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益(或股东权益)增减变动表Statement of Changes in Owner's(Stockholder's)Equity编制单位：年度单位：元Prepared by: Period: Monetary unit: RMB Yuan应交增值税明细表VAT Payable Movement Table编制单位：年度单位：元Prepared by: Period: Monetary unit: RMB Yuan利润分配表Statement of Profit Distribution编制单位：年度单位：元Prepared by Period: Monetary unit: RMB Yuan分部报表(业务分部)Business Segment Statement 编制单位：Prepared by.年度Period:单位：元Monetary unit: RMB Yuan分部报表(地区分部)Geographical Segment Statement 编制单位：Prepared by. 年度单位：元Monetary unit: RMB Yuan不可预见费contingencies信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保 shipping guarantee押品小类collateral subdivision准贷证 approved loan letter平息flat rateCAC Contributory asset charge: 资产必要报酬CAPM Capital Asset Pricing Model: 资本资产定价模型CU Currency unit: 货币单位DCF Discounted cash flow: 折现现金流EBIT Earnings before interest and tax: 息税前利润EBITDA Earnings before interest, tax, depreciation and amortization: 息税、折旧、摊销前利润GN Guidance Note: 评估指南IFRS International Financial Reporting Standard: 国际财务报告准则IPR&D In-process Research and Development: 研发投入IVS International Valuation Standard: 国际评估准则PFI Prospective financial information: 预期财务信息US GAAP US Generally Accepted Accounting Principles: 美国公认会计准则WACC Wcighted average cost of capital: 加权平均资本成本WARA Weighted average rcturn on asscts: 加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty权利金节省法Net operating profit less adjusted tax税后净营业利润。

财务报表英文翻译大全(含资产欠债表现金流量表利润表等等)

资产欠债表Balance Sheet编制单位:______年______月________日单位: 元Prepared by: Month:_______Date:_______Year Monetary unit:_______利润表Income Statement编制单位： ______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan资产减值预备明细表Statement of Provision for Impairment of Assets编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan注：依照财会[2003]10号文件规定，此表已变更，请参见第404-407页。

Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益〔或股东权益〕增减变更表Statement of Changes in Owner’s (Stockholder’s) Equity编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan应交增值税明细表VAT Payable Movement Table编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan利润分派表Statement of Profit Distribution编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan分部报表〔业务分部〕Business Segment Statement编制单位：年度单位: 元Prepared by: Period:_____ Monetary unit: RMB Yuan分部报表〔地域分部〕Geographical Segment Statement编制单位：年度单位: 元Prepared by: Period:_____ Monetary unit: RMB Yuan不可见预费contingencies信誉证死卷 dead LCCover pool 担保池Pfandbrief 抵押债券提货担保 shipping guarantee押品小类 collateral subdivision准贷证 approved loan letter平息 flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准那么IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准那么PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准那么WACC Weighted average cost of capital：加权平均资本本钱WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增加率Cost of Goods Sold 已售商品本钱Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期逾额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润。

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。

财务报表大全(中英文对照版)

provisionforbaddebtsf6应交税金taxespayablevabl467应付股利dividendspayablebad47预付帐款advancetosuppliersdde8预收货款advancesfromcustomersbts48其他应收款otherreceivablesustom待摊费用deferredandprepaidexpensesfor10其他应付款otherpayablesesust5011预提费用accruedexpensesaid职工奖励及福利基金staffandworkerbonusandwelfarefundheyearo一年内到期的长期负债longtermliabilitiesduewithinoneyearinventorie其他流动负债othercurrentliabilitiesgwith51存货inventoriesns减
LINENO
YEAR
YEAR
LIABLITIES AND OWNER'EQUITY
行次及所 LINE NO
年初数所有者 AT BEG OF YEAR
流动资产
CURRENT ASSETS EQUI
流动负债:
CURRENT LIABILITIES
现金
Cash on handIT
1
短期借款
Short term loansS
42
银行存款
Cash in bankloan
2
应付票据
Notes payableansS
43
有价债券
Marketable securities
4
应收票据
Notes receivableetie
5
应收帐款
Accounts receivablees

财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)上课讲义

财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)资产负债表Balance Sheet编制单位: ______年______月________日单位: 元仅供学习与交流，如有侵权请联系网站删除谢谢2仅供学习与交流，如有侵权请联系网站删除谢谢3仅供学习与交流，如有侵权请联系网站删除谢谢4仅供学习与交流，如有侵权请联系网站删除谢谢5利润表Income Statement编制单位： ______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB补充资料Supplementary information:现金流量表Cash Flow Statement 编制单位：年度单位: 元资产减值准备明细表Statement of Provision for Impairment of Assets 编制单位：年度单位: 元注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。

Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity 编制单位：年度单位: 元应交增值税明细表V AT Payable Movement Table 编制单位：年度单位: 元利润分配表Statement of Profit Distribution 编制单位：年度单位: 元精品资料仅供学习与交流，如有侵权请联系网站删除谢谢20分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元2122分部报表（地区分部）Geographical Segment Statement 编制单位：年度单位: 元2324不可见预费contingencies信用证死卷 dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee押品小类 collateral subdivision25准贷证approved loan letter平息 flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息26US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润27。

财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)

长期负债合计
Sub—total of long—term liabilities
固定资产净额
Fixed assets—net
递延税项
Deferred taxes
工程物资
Constructionmaterials
递延税款贷项
Deferred tax credit
在建工程
Construction in progress
长期负债：
Long-termliabilities
长期投资合计
Sub-total of long term investment
长期借款
Long—term borrowings
固定资产：
Fixed assets:
应付债券
Bonds payable
固定资产原价
Fixed assets-cost
长期应付款
二、主营业务利润（亏损以“—”填列）
II. Profit/Loss from main operations
加:其他业务利润(亏损以“—”填列)
Add：Profit/Loss fromother operations
减:营业费用
Less: Operating expenses
管理费用
General and administrative expenses
实收资本(或股本）
Paid-in capital (or stock）
无形资产
Intangible assets
减:已归还投资
Less: Investment returned
长期待摊资产
Long—term prepayment
实收资本（或股本）净额
Paid—in capital (or stock) - net

财务报表英文翻译大全

资产负债表Bala nee Sheet 编制单位：单位:元利润表In come Stateme nt编制单位： ______ 年_________________ 月 ________ 日单位：元Prepared by: Month: _______ Date: ______ Year Mon etary unit: RMBYua n补充资料 Supplementary information:现金流量表Cash Flow Stateme nt编制单位：年度单位：元Prepared by: Period: _________ Mon etary un it: RMBYua n资产减值准备明细表Stateme nt of Provisio n for Impairme nt of Assets编制单位：年度单位：元Yuan项目Item 年初余额Beginningbala nee本年增加数本年转回数年末余额In crease forcurre nt yearReversal forcurre nt yearEn di ngbala一、坏账准备合计I. Total amounts of bad debts provided其中：应收账款In cludi ng: Acco unts receivable其他应收款Other receivables二、短期投资跌价准备合计II. Total amounts of short-termin vestme nts write-dow n provided其中：股票投资In clud ing: Stock in vestme nt债券投资Bond in vestme nt三、存货跌价准备合计川.Total amounts of inventorywritten-down provided其中：库存商品In clud ing: Goods on hand原材料Raw materials四、长期投资减值准备合计IV. Total amounts provided for impairment of Iong-term in vestme nts 其中：长期股权投资In clud ing: Lon g-term equityin vestme nt长期债权投资Lon g-term debt in vestme ntPrepared by: Period: _______ Mon etary unit: RMB五、固定资产减值准备合计V . Total amounts provided for impairme nt of fixed assets 其中：房屋、建筑物In cludi ng: Buildi ngsand注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。

财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)

资产负债表Balance Sheet编制单位: ______年______月________日单位：元第 1 页共19 页第 2 页共19 页第 3 页共19 页利润表Income Statement编制单位：______年______月________日单位: 元Prepared by：Month: _______Date：_______Year Monetary unit: RMBCash Flow Statement编制单位：年度单位: 元Prepared by：Period：_________ Monetary unit: RMBStatement of Provision for Impairment of Assets编制单位：年度单位：元Prepared by: Period:_________ Monetary unit：RMB注：根据财会［2003］10号文件规定，此表已变动，请参见第404-407页.Note: This statement has been revised according to CaiKuai [2003］No。

10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益(或股东权益)增减变动表Statement of Changes in Owner’s (Stockholder's) Equity编制单位：年度单位：元Prepared by：Period：_________ Monetary unit：RMBV AT Payable Movement Table编制单位：年度单位: 元利润分配表Statement of Profit Distribution编制单位：年度单位: 元分部报表（业务分部）Business Segment Statement 编制单位: 年度单位：元第15 页共19 页第16 页共19 页分部报表（地区分部）Geographical Segment Statement 编制单位：年度单位：元第17 页共19 页信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券第18 页共19 页提货担保shipping guarantee押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit:货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax，depreciation and amortization:息税、折旧、摊销前利润GN Guidance Note:评估指南IFRS International Financial Reporting Standard:国际财务报告准则IPR&D In—process Research and Development：研发投入IVS International Valuation Standard:国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles:美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental—Cashflow 增量现金流量Multi—Period-Excess—Earnings 多期超额收益法Relief-from—Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润第19 页共19 页。

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。

财务报表英文翻译大全

资产负债表Balance Sheet编制单位: ______年______月________日单位: 元1文档收集于互联网，已整理，word版本可编辑.2文档收集于互联网，已整理，word版本可编辑.3文档收集于互联网，已整理，word版本可编辑.利润表Income Statement编制单位：______年______月________日单位: 元补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元Statement of Provision for Impairment of Assets编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Y uanNote: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity编制单位：年度单位: 元应交增值税明细表V AT Payable Movement Table编制单位：年度单位: 元利润分配表Statement of Profit Distribution编制单位：年度单位: 元分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元17文档收集于互联网，已整理，word版本可编辑.18文档收集于互联网，已整理，word版本可编辑.分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元19文档收集于互联网，已整理，word版本可编辑.20文档收集于互联网，已整理，word版本可编辑.不可见预费contingencies信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法21文档收集于互联网，已整理，word版本可编辑.Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润22文档收集于互联网，已整理，word版本可编辑.。