所有者权益变动表英文对照
所有者权益变动表 英文对照
2Capital(orstock)transferredfromsurplusreserve盈余公积转增资本
3Recoveryoflossesbysurplusreserve盈余公积弥补亏损
4Others其他
Ⅳ.Balanceattheendofcurrentyear年末余额
2Effectofowners’equitychangesintheinvestedenterpriseinequitymethod权益法下对投资单位权益变动数
3Incometaxeffectrelatedtoitemsdirectlyrecordedintheowners’equity直接计入权益的所得税影响数
4Others其他
Sub-totalof1&2小计
3.Capitalcontributedbyownersandcapitaldecreases所有者投入和减少资本
1Capitalcontributedbyowners所有者投入
⑵Theamountofshare
-basedpaymentsrecordedinownereasesincurrentyear(deduct:decreases)本年增加数（减少数负值）
income/loss净收入/亏损
2.Gainsorlossesdirectlyrecordedintoowners’equity直接计入权益的利得或损失
1Gains/lossesonthechangesinfairvalueoffinancialassetsavailableforsale可供出售金融资产公允价值变动数
所有者权益变动表英语
所有者权益变动表英语English:The statement of changes in equity, also known as the statement of owner's equity or equity statement, is a financial statement that outlines the changes in a company's equity over a specific reporting period. It typically includes the beginning balance of equity, any net income or loss for the period, additional investments by owners, distributions to owners, and any other adjustments affecting equity. The purpose of this statement is to provide stakeholders with insight into how the company's equity has changed during the period, reflecting factors such as profitability, capital injections, dividends, and other equity transactions. It helps investors, creditors, and other interested parties understand the impact of these changes on the company's financial position and performance, aiding in decision-making processes regarding investment, lending, and overall assessment of the company's financial health.中文翻译：所有者权益变动表，也称为所有者权益表或权益变动表，是一份财务报表，概述了公司在特定报告期内的权益变动情况。
财务报表中英文版--所有者权益变动表
所有者权益变动表 Statemen
本年金额 其他权益工 实收资本（或股 具 Other 本）Paid-in capital equity (or stock) instruments 1 2 减：库存 资本公积 股 Less: Capital Treasury surplus stock 3 4
The amount of current year
表 Enterprise financial statement No. 04
金额单位：元 Monetary unit: RMB yuan
少数股东权 所有者权益合 益 Minority 计 Total equity owners’ equity 25 26
编制单位：Enterprise's name：
项目
Item
行次 Line No.
栏次 一、上年年末余额 加：会计政策变更 前期差错更正 其他 二、本年年初余额
Row No.
—— 1 2 3 4 5 7 9
Closing balance of prior year Add: Accounting policy changes Prior errors’ correction Others Balance at the beginning of current year
归属于母公司所有者权益 The owner's equity attributable to parent company 其他综合收益 专项储备 盈余公积 Other Special Surplus comprehensiv reserves reserve e income 5 6 7
cial enterprises dedicated.
(完整版)所有者权益变动表(英文对照)
Prepared by:Period:Mon etary un it: RMB yua n
Item项目名称
Current year本年数
Prior year上年数
Paid-in eapital (or stoek)实 收资本
1. Net ineome/loss净收入/亏损
2. Gains or losses direetly reeorded into owners equity直接计入权益的利得或损 失
⑴Gains/losses on the ehanges in fair value of
finan cial assets available for sale可供出售金融 资产公允价值变动数
⑵Effect of own ers' equity changes in the in vested en terprise in equity method权益法下 对投资单位权益变动数
⑶In cometax effect
related to items directly recorded in the own ers' equity直接计入权益的 所得税影响数
⑷Others其他
IV. Bala nee at the end of curre nt year年末余额
Capital surplus资本公
积
Less: Treasury stoek减：库
存股
Surplus reserve盈
余准备金
Undistributed profit未分配利 润
Total owners' equity所有 者权益总 计
所有者权益(或股东权益)增减变动表中英文对照
56
Conversion into capital (or stock)
分派现金股利或利润
57
Distribution of cash dividend or profit
分派股票股利
58
Distribution of stock dividend
年末余额
62
Ending balance
年末余额
15
Ending balance
二、资本公积：
Ⅱ. Capital surplus
年初余额
16
Beginning balance
本年增加数
17
Increase in the current year
其中：资本（或股本）溢价
18
Including: premium on capital (or stock)
年末余额
45
Ending balance
三、法定和任意盈余公积：
Ⅲ. Statutory and discretionary surplus reserves
年初余额
46
Beginning balance
本年增加数
47
Increase in the current year
其中：从净利润中提取数
48
本年利润分配
78
Profit distribution for the year
年末未分配利润（未弥补损以“”号填列）
80
Undistributed profit/losses at end of the year
本年数
上年数
Item
Line No.
Current year
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。
中英文对照财务报表常用单词
中英文对照财务报表常用单词资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流淌资产净缺失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其他流淌资产Other current assets流淌资产合计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：固定资产减值预备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待处理固定资产净缺失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应对票款Notes payable应对帐款Accounts payab1e预收帐款Advances from customers 应对工资Accrued payro1l应对福利费Welfare payable应对利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应对款Other creditors预提费用Provision for expenses估量负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流淌负债Other current liabilities 流淌负债合计Total current liabilities 长期借款Long-term loans payable 应对债券Bonds payable长期应对款long-term accounts payable专项应对款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补充流淌资本Supplermentary current capital* 未确认的投资缺失（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 治理费用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)汇兑缺失(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：往常年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit本文来自: 人大经济论坛会计与财务治理版，详细出处参考：会计要素的计量属性basis of measurement历史成本historical cost重置成本replacement cost可实现净值net-realizable value现值present value公允价值fair value财务报告financial statement资产负债表Balance Sheet利润表Income Statement现金流量表Cash Flow Statement所有者权益变动表Statement of Changes in Equity附注notesDisclosure notesChap. 2货币资金monetary assets现金cash银行账户bank account现金等价物cash equivalentChap. 3金融资产financial instruments以公允价值计量且变动计入当期损益的金融资产Measure at fair value through profit or loss交易性金融资产held for trading指定为以公允价值计量且变动计入当期损益的金融资产Identified as at fair value through profit or loss持有到期投资Held-to –maturity investment贷款和应收账款Loans and receivables 可供出售金融资产available-for-sale financial assets减值impairment减值缺失impairment lossChap. 4存货inventory存货的种类：Classification of inventory 原材料raw materials inventory在产品work-in-progress inventory半成品component parts产成品finished goods inventory商品merchandise inventory周转材料supplies inventory发出存货的计量cost flow assumption 先进先出法first-in-first-out (FIFO)后进先出法last-in-first-out (LIFO)移动加权平均法moving-average unit cost全月一次加权平均法weighted-average system个不计价法（具体辨认法）specific identification期末存货的计量ending balance of inventory成本与可变现净值孰低lower-of –cost-or-market valueNet-realizable value存货跌价预备Allowance to reduce inventory to LCM资产减值缺失—存货减值缺失loss of impairment on assets ---- loss of impairment on inventoryChap. 5长期股权投资long-term investment –shareInvestment in subsidiary ***成本法cost method权益法equity method投资收益investment income可转换convertibleChap. 6固定资产capital assets在建工程wok-in-progress construction折旧amortization平均年限法straight-line-method工作量法unit-of- production双倍余额递减法declining-balancemethod年数总和法sum-of-the-years-digits method后续支出subsequent expenditure资本化capitalized cost费用化expensed cost处置retirement and disposal持有待售的固定资产capital assets held for sale固定资产清理disposal of capital assets 固定资产减值预备allowance of impairments on capital assets Chap. 7无形资产intangible assets专利权patents非专利技术industrial design registration商标权trademarks and trade name 著作权copyright特许权franchise rights土地使用权rights of using land Chap. 8投资性房地产investment property / profitable estateChap. 9非货币性资产交换non-monetary assets exchange商业实质commercial substance Chap. 10资产减值assets impairment估量evaluation资产组assets group cash generate unit商誉goodwillChap. 11负债liabilities流淌负债current liabilities非流淌负债non-current liabilities初始计量initial measurement辞退福利fire fringe进口import出口export可转换公司债券convertible bond Chap. 12所有者权益equity实收资本issued capital资本公积capital reserve股本溢价share premium留存收益retained earnings未分配利润distributed profit Chap. 13完工百分比法percentage of completion method建筑合同construction contract直截了当法direct method间接法indirect method分部报告segment report关联方related party租赁lease担保guaranteeChap. 15或有事项contingencies或有资产contingent assets或有负债contingent liabilities亏损合同onerous contractChap.16重组reorganization /resutruction Chap. 18借款费用borrowing costs borrowing expenditure溢价premium折价discount资本化capitalize costsChap. 20所得税income tax计税基础tax base永久性差不permanent difference临时性差不temporary difference应纳税临时性差异taxable temporary differences可抵扣临时性差异deductible temporary difference递延所得税资产deferred tax assets递延所得税负债deferred tax liabilities Chap. 21外币折算translation of foreign currency外币交易foreign currency transactions外币财务报表折算translation offoreign currency financial statement 即期汇率current exchange rate远期汇率future exchange rate通货膨胀inflationChap. 22出租人lessor承租人lessee经营租赁operating lease融资租赁finance lease / capital lease 售后租回sale and leasebackChap. 23会计政策、会计估量变更和差错更正Changes in accounting policies, changes in accounting estimates and corrections of errors会计估量Accounting estimatesChap. 24资产负债表日后事项Events after the balance sheet date 调整事项Adjusting event非调整事项Unadjusting event利润分配profit allocation往常年度损益调整retained earnings--prior year adjustment Undistributed profit—prior year adjustmentChap. 25企业合并corporate combination长期股权投资long-terminvestment--shareInvestment in subsidiary *** Chap. 26合并财务报表consolidated financial statementConsolidated Balance Sheet Consolidated Income Statement Consolidated Cash Flow Statement Consolidated Statement of Changes in Equity。
Statement of Stockholders equity 所有者权益变动表 英文
4
Formation of Stock
Authorized Shares
Issued shares are authorized shares of stock that have been sold Unissued shares are authorized shares of stock that never have been sold.
Prepared by: IFT Accounting Team
10
Issuance of Common Stock
On Jan 1 , Bubble Company issued 1,000 shares of $1 par common stock for cash of $8 per share
Prepared by: IFT Accounting Team
8
Issuance of Preferred Stock and Common Stock
• Par value is an arbitrary value that determines an entity’s legal capital. • Stated capital (legal capital) is the amount of capital that, under law, cannot be returned to the corporation’s owners unless the corporation is liquidated. • The amount for the preferred stock or common stock shown in the statement is the par value multiplied by the number of shares sold • The amount received in excess of the par value is recorded in an account called Share Premium.
ACCAF3中英文单词对照表
ACCAF3中英文单词对照表第一早1 .资产asset2. 负债liability3. 所有者权益equity=capital=net asset4. 收入income=revenue=sales5. 费用expense6. 厂房plant7. 机器machine8. 无形资产intangible asset9 .非流动资产Non current asset （6 7 8 属于9）10 .库存现金petty cash11. 银行存款cash12. 应收账款trade receivable=A/R13. 存货inventory14. 流动资产current asset （10 11 12 13 属于14）15 .贷款loan16. 应付账款trade payables=A/P17. 预收账款advanee from customers18. 流动负债current liability （15 16 17属于18）19. 实收资本share capital20. 资本公积share premium21 .留存收益Retained earnings=R/ES22 . 资产负债表statement of financial position=SOFP23.所有者权益变动表statement of changes in equity=SOCIE24 .现金流量表statement of cash flow25 .禾U 润表statement of comprehensive in come=SOCI 第二早1 .复式记账double-entry bookkeeping2. 借Debit3. 贷Credit4. 预付账款prepayment5. 利润profit第四章1 .增值税value added tax=sales tax2. 进项税额in put tax3. 销项税额output tax4. 贸易折扣（商业折扣）trade discount5. 现金折扣cash discount6. 不含税exclusive7. 含税inclusive8. 交易事项Transaction9. 取走withdraw第五章1. 现金petty cash=cash on hand2. 支票cheque3. 自动转账standing order/direct debt4. 银行给你存款利息bank in terest on deposit5. 银行收取利息手续费bank charges6. 银行收取禾U息bank in terest on overdraft7.空头支票dish onored cheque8. 未结清的款项，别人给我的uncleared lodgeme nt9. 未承兑的汇票10. 别人给我支票11 .公司业务错误12. 银行业务错误13. 银行存款余额调节表ba nk reco nciliation14. 银行透支overdraft15. 银行对账单bank statement16. 现金账簿/银行存款日记账cash book17. 总账control accounts =general ledger18. 明纟田账in dividual ledger =pers onal ledger=subsidiary ledger=memo acco unt19. 应收账款总账receivable control account=receivable gen eral ledger20. 应收账款明细账receivable ledger=sales ledger21. 坏账bad debt=irrecoverable debt22. 毛利润gross profit23. —般性坏账准备gen eral allowa nee24. 特殊性坏账准备specific allowa nee25. 可疑的坏账doubtful debt25. 资产减值损失expense-bad debts written off26. 坏账准备allowanee for A/R第八早1 存货inventoryun prese ntcheque un draw ncheque bus in esserror bank error2 先进先出first in first out3 特殊计价法specific identification4 力卩权平均法period average=weighted average5 移动加权平均法continuous average=c on ti nu ous weighted average cost method=m oving weighted average method6 成本historical cost7 可变现净值n et realizable value8资产减值损失-计提的存货跌价准备expe nse-i nven tory writte n-dow n9 永续盘存希9 perpetual inventory system10 实地盘存制periodic inventory system11 购货purchase12 数量quantity13 单价unit cost14 毛禾U润率gross profit margin第七章1 买价original purchase price2 场地准备费cost of site preparati on3 运输费delivery and handling4 安装费installation5 员工培训费employee training6资本化后续支出capital expe nditure7费用化后续支出revenue expenditure8 直线法straight line method9 累计折旧accumulated depreciation10 原值original cost11 预计净残值estimated residual value12预计使用寿命useful life13 余额递减法reducing balanee method14 账面价值net book value=carrying value15 固定资产处置disposal of fixed asset16固定资产清理disposal account17研究性支出research cost18 开发性支出developme nt cost19 不确定使用寿命in defi nite useful life20确定使用寿命finite useful life21 累计摊销accumulated amortization22 每年的折旧depreciati on for each year第八章1 或有事项con ti ngen cies 2. 或有负债contingent liabilities3. 现时义务prese nt obligati on4. 或有资产contingent assets5. 肯定的certai n6. 可能的probable7. 或许的possible8. 遥远的，渺茫的Remote9. 预计负债provisi on第九章1.试算平衡trial Bala nee2.交易发生tran sact ion occur3.复式记账Double entry4.结账Bala nee off5.期末调整Year End Adjustme nt6.错误Errors7.遗漏omissi on8.任命错误commissi on errors9.原则性错误errors of prin ciple10.加总错误casti ng errors11 .暂记账户suspe nse acco unt第十章1.预付账款prepayme nt2.预提费用accruals3.其他应收款other receivable4.递延收入Deferred in come5.到期expire6.欠款arrear7.租客Tenant8.财务报表finan cial stateme nts9.资产负债表The Stateme nt of Finan cial Positi on10.利润表The stateme nt of comprehensivein come11所有者权益变动表The statement of change in equity 第早1.现金流量表The stateme nt of cash flow2.经营活动operat ing activities3.投资活动inv esti ng activities4.筹资活动financing activities5.直接法The direct method6.间接法in direct method7.付出利息In terest paid8.付出所得税In come tax paid9.付出红利Divide nds paid第十二章1.资产负债表日后事项Eve nts after the report ing period2.调整事项adjusti ng eve nt3.非调整事项Non-adjust ing eve nt第十三章1.会计政策Acco un ti ng policy2.会计估计Acco untingEstimate。
所有者权益变动表-中英文版(含公式)
其他
Others
二、本年年初余额 Balance at the beginning of current year
三、本年增减变动金额（减少以“-”号填列） Increases/ decreases in current year (fill
"-" for decreases)
（一）综合收益总额 Total comprehensive income
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
上年金额
归属于母公司所有者权益 The owner's equity attrib
减：库存股
资本公积 Capital surplus
32
四、本年年末余额 Balance at the end of current year
33
注：加▲楷体项目为金融类企业专用。 Remark: The project with ▲ is financial
enterprises dedicated.
实收资本（或股 其他权益工具 本）Paid-in capital Other equity
其中：法定公积金 Including：Statutory reserves
任意公积金 Di发展基金 Expansion fund of enterprise
#利润归还投资 Profits capitalizad on return of investment
2、提取一般风险准备 Extraction of general risk reserves
编制单位：Enterprise's name：
中英文对照财务报表常用单词
资产负债表 Balance Sheet项目 ITEM货币资金 Cash短期投资 Short term investments应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收帐款 Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid期货保证金 Future guarantee应收补贴款 Allowance receivable应收出口退税 Export drawback receivable存货 Inventories其中：原材料 Including:Raw materials产成品(库存商品) Finished goods待摊费用 Prepaid and deferred expenses待处理流动资产净损失 Unsettled G/L on current assets一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear其他流动资产 Other current assets流动资产合计 Total current assets长期投资： Long-term investment：其中:长期股权投资 Including long term equity investment长期债权投资 Long term securities investment*合并价差 Incorporating price difference长期投资合计 Total long-term investment固定资产原价 Fixed assets-cost减：累计折旧 Less:Accumulated Dpreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Less:Impairment of fixed assets固定资产净额 Net value of fixed assets固定资产清理 Disposal of fixed assets工程物资 Project material在建工程 Construction in Progress待处理固定资产净损失 Unsettled G/L on fixed assets固定资产合计 Total tangible assets无形资产 Intangible assets其中:土地使用权 Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理 Including:Fixed assets repair固定资产改良支出 Improvement expenditure of fixed assets其他长期资产 Other long term assets其中:特准储备物资 Among it:Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets递延税款借项 Deferred assets debits资产总计 Total Assets资产负债表(续表) Balance Sheet项目 ITEM短期借款 Short-term loans应付票款 Notes payable应付帐款 Accounts payab1e预收帐款 Advances from customers应付工资 Accrued payro1l应付福利费 Welfare payable应付利润(股利) Profits payab1e应交税金 Taxes payable其他应交款 Other payable to government其他应付款 Other creditors预提费用 Provision for expenses预计负债 Accrued liabilities一年内到期的长期负债 Long term liabilities due within one year其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期借款 Long-term loans payable应付债券 Bonds payable长期应付款 long-term accounts payable专项应付款 Special accounts payable其他长期负债 Other long-term liabilities其中:特准储备资金 Including:Special reserve fund长期负债合计 Total long term liabilities递延税款贷项 Deferred taxation credit负债合计 Total liabilities* 少数股东权益 Minority interests实收资本(股本) Subscribed Capital国家资本 National capital集体资本 Collective capital法人资本 Legal person"s capital其中:国有法人资本 Including:State-owned legal person"s capital集体法人资本 Collective legal person"s capital个人资本 Personal capital外商资本 Foreign businessmen"s capital资本公积 Capital surplus盈余公积 surplus reserve其中:法定盈余公积 Including:statutory surplus reserve公益金 public welfare fund补充流动资本 Supplermentary current capital* 未确认的投资损失（以“-”号填列） Unaffirmed investment loss未分配利润 Retained earnings外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计 Total shareholder"s equity负债及所有者权益总计 Total Liabilities & Equity利润表 INCOME STATEMENT项目 ITEMS产品销售收入Sales of products其中：出口产品销售收入 Including：Export sales减：销售折扣与折让 Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本 Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利 Gross profit on sales减：销售费用 Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额 Total profit减：所得税 Less：Income tax净利润 Net profit本文来自: 人大经济论坛会计与财务管理版，详细出处参考：/bbs/viewthread.php?tid=335564&page=1会计要素的计量属性 basis of measurement历史成本 historical cost重置成本 replacement cost可实现净值 net-realizable value现值 present value公允价值 fair value财务报告 financial statement资产负债表 Balance Sheet利润表 Income Statement现金流量表 Cash Flow Statement所有者权益变动表 Statement of Changes in Equity附注 notesDisclosure notesChap. 2货币资金 monetary assets现金 cash银行账户 bank account现金等价物 cash equivalentChap. 3金融资产 financial instruments以公允价值计量且变动计入当期损益的金融资产Measure at fair value through profit or loss交易性金融资产 held for trading指定为以公允价值计量且变动计入当期损益的金融资产Identified as at fair value through profit or loss 持有到期投资 Held-to –maturity investment贷款和应收账款 Loans and receivables可供出售金融资产 available-for-sale financial assets 减值 impairment减值损失 impairment lossChap. 4存货 inventory存货的种类：Classification of inventory原材料 raw materials inventory在产品 work-in-progress inventory半成品 component parts产成品 finished goods inventory商品 merchandise inventory周转材料 supplies inventory发出存货的计量 cost flow assumption先进先出法 first-in-first-out (FIFO)后进先出法 last-in-first-out (LIFO)移动加权平均法 moving-average unit cost全月一次加权平均法 weighted-average system个别计价法（具体辨认法） specific identification期末存货的计量 ending balance of inventory成本与可变现净值孰低 lower-of –cost-or-market valueNet-realizable value存货跌价准备 Allowance to reduce inventory to LCM资产减值损失—存货减值损失 loss of impairment on assets ---- loss of impairment on inventoryChap. 5长期股权投资 long-term investment –shareInvestment in subsidiary ***成本法 cost method权益法 equity method投资收益 investment income可转换 convertibleChap. 6固定资产 capital assets在建工程 wok-in-progress construction折旧 amortization平均年限法 straight-line-method工作量法 unit-of- production双倍余额递减法 declining-balance method年数总和法 sum-of-the-years-digits method后续支出 subsequent expenditure资本化 capitalized cost费用化 expensed cost处置 retirement and disposal持有待售的固定资产capital assets held for sale固定资产清理 disposal of capital assets固定资产减值准备 allowance of impairments on capital assetsChap. 7无形资产 intangible assets专利权 patents非专利技术 industrial design registration商标权 trademarks and trade name著作权 copyright特许权 franchise rights土地使用权 rights of using landChap. 8投资性房地产 investment property / profitable estateChap. 9非货币性资产交换 non-monetary assets exchange商业实质 commercial substanceChap. 10资产减值 assets impairment估计 evaluation资产组 assets group cash generate unit商誉 goodwillChap. 11负债 liabilities流动负债 current liabilities非流动负债 non-current liabilities初始计量 initial measurement辞退福利 fire fringe进口 import出口 export可转换公司债券 convertible bondChap. 12所有者权益 equity实收资本 issued capital资本公积 capital reserve股本溢价 share premium留存收益 retained earnings未分配利润 distributed profitChap. 13完工百分比法 percentage of completion method建造合同 construction contract直接法 direct method间接法 indirect method分部报告 segment report关联方 related party租赁 lease担保 guaranteeChap. 15或有事项 contingencies或有资产 contingent assets或有负债 contingent liabilities亏损合同 onerous contractChap.16重组 reorganization /resutructionChap. 18借款费用 borrowing costs borrowing expenditure 溢价 premium折价 discount资本化 capitalize costsChap. 20所得税 income tax计税基础 tax base永久性差别 permanent difference暂时性差别 temporary difference应纳税暂时性差异 taxable temporary differences 可抵扣暂时性差异 deductible temporary difference递延所得税资产 deferred tax assets递延所得税负债 deferred tax liabilitiesChap. 21外币折算 translation of foreign currency外币交易 foreign currency transactions外币财务报表折算 translation of foreign currency financial statement 即期汇率current exchange rate远期汇率 future exchange rate通货膨胀 inflationChap. 22出租人 lessor承租人 lessee经营租赁 operating lease融资租赁 finance lease / capital lease售后租回 sale and leasebackChap. 23会计政策、会计估计变更和差错更正Changes in accounting policies, changes in accounting estimates and corrections of errors会计估计Accounting estimatesChap. 24资产负债表日后事项Events after the balance sheet date调整事项 Adjusting event非调整事项 Unadjusting event利润分配 profit allocation以前年度损益调整 retained earnings--prior year adjustment Undistributed profit—prior year adjustmentChap. 25企业合并 corporate combination长期股权投资 long-term investment--shareInvestment in subsidiary ***Chap. 26合并财务报表 consolidated financial statementConsolidated Balance SheetConsolidated Income StatementConsolidated Cash Flow StatementConsolidated Statement of Changes in Equity父亲的格局决定家庭的方向一个家庭的福气运道，不是凭空出现的，它是家庭成员共同努力得来的。
(财务报表管理)中英文对照财务报表常用单词
中英文对照财务报表（有何谬误，欢迎指正）资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials 产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets 其中:特准储备物资Amongit:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits 资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities 流动负债合计Total current liabilities 长期借款Long-term loans payable 应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable 其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve 公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales 减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products 减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses 管理费用General and administrativeexpenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome)汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit本文来自: 人大经济论坛会计与财务管理版，详细出处参考：/bbs/viewthr ead.php?tid=335564&page=1会计要素的计量属性basis of measurement历史成本historical cost重置成本replacement cost可实现净值net-realizable value现值present value公允价值fair value财务报告financial statement资产负债表Balance Sheet利润表Income Statement现金流量表Cash Flow Statement所有者权益变动表Statement of Changes in Equity附注notesDisclosure notesChap. 2货币资金monetary assets现金cash银行账户bank account现金等价物cash equivalentChap. 3金融资产financial instruments以公允价值计量且变动计入当期损益的金融资产Measure at fair value through profit or loss交易性金融资产held for trading指定为以公允价值计量且变动计入当期损益的金融资产Identified as at fair value through profit or loss持有到期投资Held-to –maturity investment贷款和应收账款Loans and receivables 可供出售金融资产available-for-sale financial assets减值impairment减值损失impairment lossChap. 4存货inventory存货的种类：Classification of inventory 原材料raw materials inventory在产品work-in-progress inventory半成品component parts产成品finished goods inventory商品merchandise inventory周转材料supplies inventory发出存货的计量cost flow assumption先进先出法first-in-first-out (FIFO)后进先出法last-in-first-out (LIFO)移动加权平均法moving-average unit cost全月一次加权平均法weighted-average system个别计价法（具体辨认法）specific identification期末存货的计量ending balance of inventory成本与可变现净值孰低lower-of –cost-or-market valueNet-realizable value存货跌价准备Allowance to reduce inventory to LCM资产减值损失—存货减值损失loss of impairment on assets ---- loss of impairment on inventoryChap. 5长期股权投资long-term investment –shareInvestment in subsidiary ***成本法cost method权益法equity method投资收益investment income可转换convertibleChap. 6固定资产capital assets在建工程wok-in-progress construction折旧amortization平均年限法straight-line-method工作量法unit-of- production双倍余额递减法declining-balance method年数总和法sum-of-the-years-digits method后续支出subsequent expenditure资本化capitalized cost费用化expensed cost处置retirement and disposal持有待售的固定资产capital assets held for sale固定资产清理disposal of capital assets 固定资产减值准备allowance ofimpairments on capital assets Chap. 7无形资产intangible assets专利权patents非专利技术industrial design registration商标权trademarks and trade name 著作权copyright特许权franchise rights土地使用权rights of using land Chap. 8投资性房地产investment property / profitable estateChap. 9非货币性资产交换non-monetaryassets exchange商业实质commercial substance Chap. 10资产减值assets impairment估计evaluation资产组assets group cash generate unit商誉goodwillChap. 11负债liabilities流动负债current liabilities非流动负债non-current liabilities初始计量initial measurement辞退福利fire fringe进口import出口export可转换公司债券convertible bond Chap. 12所有者权益equity实收资本issued capital资本公积capital reserve股本溢价share premium留存收益retained earnings未分配利润distributed profit Chap. 13完工百分比法percentage of completion method建造合同construction contract直接法direct method间接法indirect method分部报告segment report关联方related party租赁lease担保guaranteeChap. 15或有事项contingencies或有资产contingent assets或有负债contingent liabilities亏损合同onerous contractChap.16重组reorganization /resutruction Chap. 18借款费用borrowing costs borrowing expenditure溢价premium折价discount资本化capitalize costsChap. 20所得税income tax计税基础tax base永久性差别permanent difference暂时性差别temporary difference应纳税暂时性差异taxable temporary differences可抵扣暂时性差异deductible temporary difference递延所得税资产deferred tax assets递延所得税负债deferred tax liabilities Chap. 21外币折算translation of foreigncurrency外币交易foreign currency transactions外币财务报表折算translation of foreign currency financial statement 即期汇率current exchange rate远期汇率future exchange rate通货膨胀inflationChap. 22出租人lessor承租人lessee经营租赁operating lease融资租赁finance lease / capital lease 售后租回sale and leasebackChap. 23会计政策、会计估计变更和差错更正Changes in accounting policies, changes in accounting estimates and corrections of errors会计估计Accounting estimatesChap. 24资产负债表日后事项Events after the balance sheet date 调整事项Adjusting event非调整事项Unadjusting event利润分配profit allocation以前年度损益调整retained earnings--prior year adjustment Undistributed profit—prior yearadjustmentChap. 25企业合并corporate combination长期股权投资long-term investment--shareInvestment in subsidiary *** Chap. 26合并财务报表consolidated financial statementConsolidated Balance Sheet Consolidated Income Statement Consolidated Cash Flow Statement Consolidated Statement of Changes in Equity。
所有者权益变动表英文对照
income/loss净dintoowners’equity直接计入权益的利得或损失
1Gains/lossesonthechangesinfairvalueoffinancialassetsavailableforsale可供出售金融资产公允价值变动数
Undistributedprofit
Totalowners’equity
Ⅰ.Balanceattheendofprioryear期初余额
Add:Accountingpolicychanges加：会计政策变更影响数
Priorerrors’correction上年会计差错更正
Ⅱ.Balanceatthebeginningofcurrentyear本年期初数
1Capital(orstock)transferredfromcapitalsurplus资本公积转增资本
2Capital(orstock)transferredfromsurplusreserve盈余公积转增资本
3Recoveryoflossesbysurplusreserve盈余公积弥补亏损
4Others其他
2Others其他
4.Profitdistribution利润分配
1Appropriationofsurplusreserve提取盈余公积
2Profitdistributedtoowners(orstockholders)对所有者的分配
3Others其他
5.Transferswithintheowners’equity权益内部结转
Ⅳ.Balanceattheendofcurrentyear年末余额
中英文对照财务报表常用单词
中英文对照财务报表（有何谬误，欢迎指正）资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments 应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资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。
深圳证券交易所提供的中英文词汇对照
AA股代码A-share stock codeA股简称A-share tickerA股上市地Place of A-share listingBB股代码B-share stock codeB股简称B-share tickerB股上市地Place of B-share listing保单红利支出Policyholder dividend expense保户储金及投资款Deposits from policyholders保户储金及投资款净增加额Net increase in deposits from policyholders保户质押贷款Policy pledge loans保险合同准备金Insurance contract reserves保险业务收入Ine from insurance businessC财务费用Financial expenses拆出资金Loans to banks and other financial institutions拆入资金Placements from banks and other financial institutions拆入资金净增加额Net increase in placements from banks and other financial institutions产品的毛利率Gross profit margin of the product产品的毛利率比上年增减百分比Year-on-year increase or decrease in gross profit margin of the product (%)产品的营业成本Operating cost of the product产品的营业成本比上年增减百分比Year-on- year increase or decrease in operating cost of the product (%)产品的营业收入Operating revenue of the product产品的营业收入比上年增减百分比Year-on-year increase or decrease in operating revenue of the product (%)产品名称Name of product长期待摊费用Long-term prepaid expenses长期股权投资Long-term equity investment长期股权投资减值准备本期计提额Long-term equity investments depreciation reserves withdrawn during the period长期股权投资减值准备本期转回额Reversals of long-term equity investments depreciation reserves of the period长期股权投资减值准备本期转销额Long-term equity investments depreciation reserves written off during the period长期股权投资减值准备项Long-term equity investments depreciation reserves (Abstract)长期股权投资减值准备增减变动项Increase / (Decrease) of Long-term equity investments depreciation reserves (Abstract)长期股权投资减值准备账面余额Book balance of long-term equity investments depreciation reserves 长期健康险责任准备金Long-term health insurance policyholders' reserves长期借款Long-term borrowings长期应付款Long-term payables长期应收款Long-term receivables偿还债务支付的现金Cash repayments of amounts borrowed成熟生产性生物资产减值准备本期计提额Mature productive biological assets depreciation reserves withdrawn during the period成熟生产性生物资产减值准备本期转回额Reversals of mature productive biological assets depreciation reserves during theperiod成熟生产性生物资产减值准备本期转销额Mature productive biological assets depreciation reserves written off during the period成熟生产性生物资产减值准备项Mature productive biological assets depreciation reserves (Abstract) 成熟生产性生物资产减值准备增减变动项Increase / (Decrease) of Mature productive biological assets depreciation reserves (Abstract)成熟生产性生物资产减值准备账面余额Book balance of mature productive biological assets depreciation reserves持有至到期投资Held-to-maturity investments持有至到期投资减值准备本期计提额Held-to-maturity investments depreciation reserves withdrawn during the period持有至到期投资减值准备本期转回额Reversals of held-to-maturity investments depreciation reserves during the period持有至到期投资减值准备本期转销额Held-to-maturity investments depreciation reserves written off during the period持有至到期投资减值准备项Held-to-maturity investments depreciation reserves (Abstract)持有至到期投资减值准备增减变动项Increase / (Decrease) of Held-to-maturity investments depreciation reserves (Abstract)持有至到期投资减值准备账面余额Book balance of held-to-maturity investments depreciation reserves筹资活动产生的现金流量Cash flows from financing activities (Abstract)筹资活动产生的现金流量净额Net cash flows from financing activities筹资活动现金流出金额Cash outflows from financing activities筹资活动现金流入金额Cash inflows from financing activities处置固定资产和无形资产和其他长期资产收回的现金净额Net cash from disposal of fixed assets, intangible assets and other long-term assets处置交易性金融资产净增加额Net increase from disposal of tradable financial assets处置子公司及其他营业单位收到的现金净额Net cash received from disposal of subsidiaries and other business units存出保证金Refundable deposits存出资本保证金Statutory deposits存放同业款项Balances with other financial institutions存放中央银行和同业款项净增加额Net increase in deposits with central bank and other financial institutions存货Inventory存货跌价准备本期计提额Inventory depreciation reserves withdrawn during the period存货跌价准备本期转回额Reversals of inventory depreciation reserves during the period存货跌价准备本期转销额Inventory depreciation reserves written off during the period存货跌价准备项Inventory depreciation reserves (Abstract)存货跌价准备增减变动项Increase / (Decrease) of Inventory depreciation reserves (Abstract)存货跌价准备账面余额Book balance of inventory depreciation reservesD代理承销证券款Securities underwriting brokerage deposits代理买卖证券款Customer brokerage deposits代理买卖证券业务净收入Net ine from securities trading brokerage business地区的毛利率Gross profit margin of the region地区的毛利率比上年增减百分比Year-on- year increase or decrease in gross profit margin of the region (%)地区的营业成本Operating cost of the region地区的营业成本比上年增减百分比Year-on- year increase or decrease in operating cost of the region (%)地区的营业收入Operating revenue of the region地区的营业收入比上年增减百分比Year-on- year increase or decrease in operating revenue of the region (%)地区名称Name of region递延所得税负债Deferred ine tax liabilities递延所得税资产Deferred ine tax assets定期存款Term deposits独立账户负债Separate account liabilities独立账户资产Separate account assets短期借款Short-term borrowings对联营企业和合营企业的投资收益Share of profits in associates and joint venturesF发放贷款和垫款Loans and advances to customers发行债券收到的现金Cash received from bond issue非流动负债Non-current liabilities非流动负债项non-current liabilities (Abstract)非流动资产Non-current assets非流动资产处置损失Losses from disposal of non-current assets非流动资产项non-current assets (Abstract)分保费收入Reinsurance premium ine分保费用Expenses for reinsurance accepted分出保费Premiums ceded to reinsurers分配股利和利润或偿付利息支付的现金Cash paid for dividend and profit distribution or interest payment负债Liabilities负债和所有者权益Liabilities and owners' equity负债和所有者权益项liabilities and owners' equity (Abstract)负债项Liabilities (Abstract)工程物资Project materials工程物资减值准备本期计提额Project material depreciation reserves withdrawn during the period工程物资减值准备本期转回额Reversals of project material depreciation reserves during the period工程物资减值准备本期转销额Project material depreciation reserves written off during the period工程物资减值准备项Project material depreciation reserves (Abstract)工程物资减值准备增减变动项Increase / (Decrease) of Project material depreciation reserves (Abstract)工程物资减值准备账面余额Book balance of project material depreciation reserves 公允价值变动收益Ine from changes in fair value购建固定资产和无形资产和其他长期资产支付的现金Cash paid for purchase and construction of fixed assets, intangible assets and otherlong-term assets购买商品和接受劳务支付的现金Cash paid for goods purchased and services received固定资产Fixed assets固定资产减值准备本期计提额Fixed assets depreciation reserves withdrawn during the period固定资产减值准备本期转回额Reversals of fixed assets depreciation reserves during the period固定资产减值准备本期转销额Fixed assets depreciation reserves written off during the period固定资产减值准备项Fixed assets depreciation reserves (Abstract)固定资产减值准备增减变动项Increase / (Decrease) of Fixed assets depreciation reserves (Abstract)固定资产减值准备账面余额Book balance of fixed assets depreciation reserves固定资产清理Disposal of fixed assets管理费用Administrative expenses归属于母公司所有者的净利润Owners' net profit attributable to parent归属于母公司所有者权益合计Total owners' equity attributable to parent贵金属Precious metalH行业的毛利率Gross profit margin of the industry行业的毛利率比上年增减百分比Year-on- year increase or decrease in gross profit margin of the industry (%)行业的营业成本Operating cost of the industry行业的营业成本比上年增减百分比Year-on- year increase or decrease in operating cost of the industry (%)行业的营业收入Operating revenue of the industry行业的营业收入比上年增减百分比Year-on-year increase or decrease in operating revenue of the industry (%)行业名称Name of industry坏账准备本期计提额Bad debt reserves withdrawn during the period坏账准备本期转回额Reversals of bad debt reserves during the period坏账准备本期转销额Bad debt reserves written off during the period坏账准备项Bad debt reserves (Abstract)坏账准备增减变动项Increase / (Decrease) of Bad debt reserves (Abstract)坏账准备账面余额Book balance of bad debt reserves回购业务资金净增加额Net increase in repurchase business capital汇兑收益Foreign exchange gains汇率变动对现金及现金等价物的影响Foreign exchange rate fluctuation consequences on cash and cash equivalents货币资金Monetary capitalJ基本每股收益Basic earnings per share交易席位费Membership fees交易性金融负债Held-for-trading financial liabilities交易性金融资产Held-for-trading financial assets结算备付金Balances with clearing panies经营活动产生的现金流量Cash flows from operating activities (Abstract)经营活动产生的现金流量净额Net cash flows from operating activities经营活动现金流出金额Cash outflows from operating activities经营活动现金流入金额Cash inflows from operating activities净利润Net profitK可供出售金融资产Available-for-sale financial assets可供出售金融资产减值准备本期计提额Available-for-sale financial assets depreciation reserves withdrawn during the period可供出售金融资产减值准备本期转回额Reversals of available-for-sale financial assetsdepreciation reserves during the period可供出售金融资产减值准备本期转销额Available-for-sale financial assets depreciation reserves written off during the period可供出售金融资产减值准备项Available-for-sale financial assets depreciation reserves (Abstract)可供出售金融资产减值准备增减变动项Increase / (Decrease) of Available-for-sale financial assets depreciation reserves (Abstract)可供出售金融资产减值准备账面余额Book balance of available-for-sale financial assets depreciation reserves客户备付金Customer excess reserves客户存款和同业存放款项净增加额Net increase in customer bank deposits and due to banks and other financial institutions客户贷款及垫款净增加额Net increase in loans and advances to customers客户资金存款Customer deposits库存股Treasury stock库存股_对所有者的分配Treasury stock _ appropriations to owners库存股_股份支付计入所有者权益的金额Treasury stock _ amounts of share-based payments recognized in owners' equity库存股_会计政策变更Treasury stock _ accounting policy changes库存股_净利润Treasury stock _ net profit库存股_净利润和直接计入所有者权益的利得和损失_小计Treasury stock _ net profit and gains and losses recognized directly in owners' equity _ subtotal库存股_可供出售金融资产公允价值变动净额Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets库存股_可供出售金融资产公允价值变动净额_计入所有者权益的金额Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity库存股_可供出售金融资产公允价值变动净额_转入当期损益的金额Treasury stock _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period库存股_利润分配Treasury stock _ profit appropriation库存股_利润分配_其他Treasury stock _ profit appropriation _ others库存股_前期差错更正Treasury stock _ corrections of prior period errors库存股_权益法下被投资单位其他所有者权益变动的影响Treasury stock _ consequences of other owners' equity changes in invested units under equity method库存股_所有者权益部结转Treasury stock _ internal carry-forward of owners' equity库存股_所有者权益部结转_其他Treasury stock _ internal carry-forward of owners' equity _ others库存股_所有者投入和减少资本Treasury stock _ capital paid in and reduced by owners 库存股_所有者投入和减少资本_其他Treasury stock _ capital paid in and reduced by owners _ others库存股_所有者投入资本Treasury stock _ capital paid in by owners库存股_提取一般风险准备Treasury stock _ appropriations to general risk provisions库存股_提取盈余公积Treasury stock _ appropriations to surplus reserves库存股_现金流量套期工具公允价值变动净额Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument库存股_现金流量套期工具公允价值变动净额_计入被套期项目初始确认金额中的金额Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items库存股_现金流量套期工具公允价值变动净额_计入所有者权益的金额Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners' equity库存股_现金流量套期工具公允价值变动净额_转入当期损益的金额Treasury stock _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period库存股_一般风险准备弥补亏损Treasury stock _ general risk provisions for making up losses库存股_盈余公积弥补亏损Treasury stock _ surplus reserves for making up losses库存股_盈余公积转增资本Treasury stock _ capitalized surplus reserves库存股_与计入所有者权益项目相关的所得税影响Treasury stock _ ine tax consequences concerning items recognized in owners' equity库存股_增减变动金额Treasury stock _ increases and decreases库存股_直接计入所有者权益的利得和损失Treasury stock _ gains and losses recognized directly in owners' equity库存股_直接计入所有者权益的利得和损失_其他Treasury stock _ gains and losses recognized directly in owners' equity _ others库存股_资本公积转增资本Treasury stock _ capitalized capital reserves 库存股项Treasury stock (Abstract)利润表项ine statement (Abstract)利润总额Total profit利息净收入Net interest ine利息收入Interest ine利息支出Interest expenses流动负债Current liabilities流动负债项current liabilities (Abstract)流动资产Current assets流动资产项current assets (Abstract)利润表项ine statement (Abstract)利润总额Total profit利息净收入Net interest ine利息收入Interest ine利息支出Interest expenses流动负债Current liabilities流动负债项current liabilities (Abstract)流动资产Current assets流动资产项current assets (Abstract)M买入返售金融资产Financial assets purchased under agreements to resell卖出回购金融资产款Assets sold under agreements to repurchase每股收益项Earnings per share (Abstract)P赔付支出Claims paid赔付支出净额Net claims paid其他非流动负债Other non-current liabilities其他非流动资产Other non-current assets其他负债Other liabilities其他流动负债Other current liabilities其他流动资产Other current assets其他业务成本Other operating cost其他业务收入Other operating ine其他应付款Other payables其他应收款Other receivables其他资产Other assets其他资产减值准备本期计提额Other assets depreciation reserves withdrawn during the period其他资产减值准备本期转回额Reversals of other assets depreciation reserves during the period其他资产减值准备本期转销额Other assets depreciation reserves written off during the period其他资产减值准备项Other assets depreciation reserves (Abstract)其他资产减值准备增减变动项Increase / (Decrease) of Other assets depreciation reserves (Abstract)其他资产减值准备账面余额Book balance of other assets depreciation reserves取得借款收到的现金Borrowings received取得投资收益收到的现金Investment ine received取得子公司及其他营业单位支付的现金净额Net cash paid for acquisition of subsidiaries and other business units商誉Goodwill商誉减值准备本期计提额Goodwill depreciation reserves withdrawn during the period 商誉减值准备本期转回额Reversals of goodwill depreciation reserves during the period商誉减值准备本期转销额Goodwill depreciation reserves written off during the period 商誉减值准备项Goodwill depreciation reserves (Abstract)商誉减值准备增减变动项Increase / (Decrease) of Goodwill depreciation reserves (Abstract)商誉减值准备账面余额Book balance of goodwill depreciation reserves少数股东权益Minority Stockholder's Interest少数股东权益_对所有者的分配Minority Stockholder's Interest _ appropriations to owners少数股东权益_股份支付计入所有者权益的金额Minority Stockholder's Interest _ amounts of share-based payments recognized in owners'equity少数股东权益_会计政策变更Minority Stockholder's Interest _ accounting policy changes少数股东权益_净利润Minority Stockholder's Interest _ net profit少数股东权益_净利润和直接计入所有者权益的利得和损失_小计Minority Stockholder's Interest _ net profit and gains and losses recognized directly in owners' equity _ subtotal少数股东权益_可供出售金融资产公允价值变动净额Minority Stockholder's Interest _ net increase and decrease of fair value of available-for-sale financial assets 少数股东权益_利润分配Minority Stockholder's Interest _ profit appropriation少数股东权益_利润分配_其他Minority Stockholder's Interest _ profit appropriation _ others少数股东权益_前期差错更正Minority Stockholder's Interest _ corrections of prior period errors少数股东权益_权益法下被投资单位其他所有者权益变动的影响Minority Stockholder's Interest _ consequences of other owners' equity changes in invested units under equity method少数股东权益_所有者权益部结转Minority Stockholder's Interest _ internalcarry-forward of owners' equity少数股东权益_所有者权益部结转_其他Minority Stockholder's Interest _ internal carry-forward of owners' equity _ others少数股东权益_所有者投入和减少资本Minority Stockholder's Interest _ capital paidin and reduced by owners少数股东权益_所有者投入和减少资本_其他Minority Stockholder's Interest _ capital paid in and reduced by owners _ others少数股东权益_所有者投入资本Minority Stockholder's Interest _ capital paid in by owners少数股东权益_提取一般风险准备Minority Stockholder's Interest _ appropriations to general risk provisions少数股东权益_提取盈余公积Minority Stockholder's Interest _ appropriations to surplus reserves少数股东权益_盈余公积弥补亏损Minority Stockholder's Interest _ surplus reserves for making up losses少数股东权益_盈余公积转增资本Minority Stockholder's Interest _ capitalized surplus reserves少数股东权益_与计入所有者权益项目相关的所得税影响Minority Stockholder's Interest _ ine tax consequences concerning items recognizedin owners' equity少数股东权益_增减变动金额Minority Stockholder's Interest _ increases and decreases少数股东权益_直接计入所有者权益的利得和损失Minority Stockholder's Interest _ gains and losses recognized directly in owners' equity少数股东权益_直接计入所有者权益的利得和损失_其他Minority Stockholder's Interest _ gains and losses recognized directly in owners' equity _ others少数股东权益_资本公积转增资本Minority Stockholder's Interest _ capitalized capital reserves少数股东权益项Minority Stockholder's Interest (Abstract)少数股东损益Minority Interest Ine生产性生物资产Productive biological assets生产性生物资产减值准备本期计提额Productive biological assets depreciation reserves withdrawn during the period生产性生物资产减值准备本期转回额Reversals of productive biological assets depreciation reserves during the period生产性生物资产减值准备本期转销额Productive biological assets depreciation reserves written off during the period生产性生物资产减值准备项Productive biological assets depreciation reserves (Abstract)生产性生物资产减值准备增减变动项Increase / (Decrease) of Productive biological assets depreciation reserves (Abstract)生产性生物资产减值准备账面余额Book balance of productive biological assets depreciation reserves实收资本Paid-up capital实收资本_对所有者的分配Paid-up capital _ appropriations to owners实收资本_股份支付计入所有者权益的金额Paid-up capital _ amounts ofshare-based payments recognized in owners' equity实收资本_会计政策变更Paid-up capital _ accounting policy changes实收资本_净利润Paid-up capital _ net profit实收资本_净利润和直接计入所有者权益的利得和损失_小计Paid-up capital _ net profit and gains and losses recognized directly in owners' equity_ subtotal实收资本_可供出售金融资产公允价值变动净额Paid-up capital _ net increase and decrease of fair value of available-for-salefinancial assets实收资本_可供出售金融资产公允价值变动净额_计入所有者权益的金额Paid-up capital _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity实收资本_可供出售金融资产公允价值变动净额_转入当期损益的金额Paid-up capital _ net increase and decrease of fair value of available-for-sale financial assets _ amounts transferred to gains and losses of the period实收资本_利润分配Paid-up capital _ profit appropriation实收资本_利润分配_其他Paid-up capital _ profit appropriation _ others实收资本_前期差错更正Paid-up capital _ corrections of prior period errors实收资本_权益法下被投资单位其他所有者权益变动的影响Paid-up capital _ consequences of other owners' equity changes in invested units under equity method 实收资本_所有者权益部结转Paid-up capital _ internal carry-forward of owners' equity实收资本_所有者权益部结转_其他Paid-up capital _ internal carry-forward of owners' equity _ others实收资本_所有者投入和减少资本Paid-up capital _ capital paid in and reduced by owners实收资本_所有者投入和减少资本_其他Paid-up capital _ capital paid in and reduced by owners _ others实收资本_所有者投入资本Paid-up capital _ capital paid in by owners实收资本_提取一般风险准备Paid-up capital _ appropriations to general risk provisions实收资本_提取盈余公积Paid-up capital _ appropriations to surplus reserves实收资本_现金流量套期工具公允价值变动净额Paid-up capital _ net increase and decrease of fair value of cash flow hedginginstrument实收资本_现金流量套期工具公允价值变动净额_计入被套期项目初始确认金额中的金额Paid-up capital _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items实收资本_现金流量套期工具公允价值变动净额_计入所有者权益的金额Paid-up capital _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners' equity实收资本_现金流量套期工具公允价值变动净额_转入当期损益的金额Paid-up capital _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period实收资本_一般风险准备弥补亏损Paid-up capital _ general risk provisions for making up losses实收资本_盈余公积弥补亏损Paid-up capital _ surplus reserves for making up losses 实收资本_盈余公积转增资本Paid-up capital _ capitalized surplus reserves实收资本_与计入所有者权益项目相关的所得税影响Paid-up capital _ ine tax consequences concerning items recognized in owners' equity实收资本_增减变动金额Paid-up capital _ increases and decreases实收资本_直接计入所有者权益的利得和损失Paid-up capital _ gains and losses recognized directly in owners' equity实收资本_直接计入所有者权益的利得和损失_其他Paid-up capital _ gains and losses recognized directly in owners' equity _ others实收资本_资本公积转增资本Paid-up capital _ capitalized capital reserves实收资本项paid-up capital (Abstract)收到的税费返还Tax rebates received收到其他与筹资活动有关的现金Other cash received concerning financing activities 收到其他与经营活动有关的现金Other cash received concerning operating activities 收到其他与投资活动有关的现金Other cash received concerning investing activities 收到原保险合同保费取得的现金Premiums received from original insurance contracts收到再保险业务现金净额Net cash received from reinsurance business收回投资收到的现金Cash received from disposal of investments收取利息和手续费及佣金的现金Interest, handling charges and mission received手续费及佣金净收入Net handling charges and mission ine手续费及佣金收入Handling charges and mission ine手续费及佣金支出Handling charges and mission expenses寿险责任准备金Policyholders’reserves for life insurance受托客户资产管理业务净收入Net ine from entrusted customer assets management business所得税费用Ine tax expenses所有者权益Owners' equity所有者权益_对所有者的分配Owners' equity _ appropriations to owners所有者权益_股份支付计入所有者权益的金额Owners' equity _ amounts ofshare-based payments recognized in owners' equity所有者权益_会计政策变更Owners' equity _ accounting policy changes所有者权益_净利润Owners' equity _ net profit所有者权益_净利润和直接计入所有者权益的利得和损失_小计Owners' equity _ net profit and gains and losses recognized directly in owners' equity_ subtotal所有者权益_可供出售金融资产公允价值变动净额Owners' equity _ net increase and decrease of fair value of available-for-salefinancial assets所有者权益_可供出售金融资产公允价值变动净额_计入所有者权益的金额Owners' equity _ net increase and decrease of fair value of available-for-sale financial assets _ amounts recognized in owners' equity所有者权益_可供出售金融资产公允价值变动净额_转入当期损益的金额Owners' equity _ net increase and decrease of fair value of available-for-sale financial assets _amounts transferred to gains and losses of the period所有者权益_利润分配Owners' equity _ profit appropriation所有者权益_利润分配_其他Owners' equity _ profit appropriation _ others所有者权益_其他Owners' equity _ others所有者权益_其他_对所有者的分配Owners' equity _ others _ appropriations to owners所有者权益_其他_股份支付计入所有者权益的金额Owners' equity _ others _ amounts of share-based payments recognized in owners' equity所有者权益_其他_会计政策变更Owners' equity _ others _ accounting policy changes所有者权益_其他_净利润Owners' equity _ others _ net profit所有者权益_其他_净利润和直接计入所有者权益的利得和损失_小计Owners' equity _ others _ net profit and gains and losses recognized directly inowners' equity _ subtotal所有者权益_其他_可供出售金融资产公允价值变动净额Owners' equity _ others _ net increase and decrease of fair value of available-for-sale financial assets所有者权益_其他_利润分配Owners' equity _ others _ profit appropriation所有者权益_其他_利润分配_其他Owners' equity _ others _ profit appropriation _ others所有者权益_其他_前期差错更正Owners' equity _ others _ corrections of prior period errors所有者权益_其他_权益法下被投资单位其他所有者权益变动的影响Owners'equity _ others _ consequences of other owners' equity changes in invested units under equity method所有者权益_其他_所有者权益部结转Owners' equity _ others _ internalcarry-forward of owners' equity所有者权益_其他_所有者权益部结转_其他Owners' equity _ others _ internal carry-forward of owners' equity _ others所有者权益_其他_所有者投入和减少资本Owners' equity _ others _ capital paid in and reduced by owners所有者权益_其他_所有者投入和减少资本_其他Owners' equity _ others _ capital paid in and reduced by owners _ others所有者权益_其他_所有者投入资本Owners' equity _ others _ capital paid in by owners所有者权益_其他_提取一般风险准备Owners' equity _ others _ appropriations to general risk provisions所有者权益_其他_提取盈余公积Owners' equity _ others _ appropriations to surplus reserves所有者权益_其他_盈余公积弥补亏损Owners' equity _ others _ surplus reserves for making up losses所有者权益_其他_盈余公积转增资本Owners' equity _ others _ capitalized surplus reserves所有者权益_其他_与计入所有者权益项目相关的所得税影响Owners' equity _ others _ ine tax consequences concerning items recognized inowners' equity所有者权益_其他_增减变动金额Owners' equity _ others _ increases and decreases 所有者权益_其他_直接计入所有者权益的利得和损失Owners' equity _ others _ gains and losses recognized directly in owners' equity所有者权益_其他_直接计入所有者权益的利得和损失_其他Owners' equity _ others _ gains and losses recognized directly in owners' equity _others所有者权益_其他_资本公积转增资本Owners' equity _ others _ capitalized capital reserves所有者权益_其他项Owners' equity _ other items (Abstract)所有者权益_前期差错更正Owners' equity _ corrections of prior period errors所有者权益_权益法下被投资单位其他所有者权益变动的影响Owners' equity _ consequences of other owners' equity changes in invested units under equity method 所有者权益_所有者权益部结转Owners' equity _ internal carry-forward of owners' equity所有者权益_所有者权益部结转_其他Owners' equity _ internal carry-forward of owners' equity _ others所有者权益_所有者投入和减少资本Owners' equity _ capital paid in and reduced by owners所有者权益_所有者投入和减少资本_其他Owners' equity _ capital paid in and reduced by owners _ others所有者权益_所有者投入资本Owners' equity _ capital paid in by owners所有者权益_提取一般风险准备Owners' equity _ appropriations to general risk provisions所有者权益_提取盈余公积Owners' equity _ appropriations to surplus reserves所有者权益_现金流量套期工具公允价值变动净额Owners' equity _ net increase and decrease of fair value of cash flow hedginginstrument所有者权益_现金流量套期工具公允价值变动净额_计入被套期项目初始确认金额中的金额Owners' equity _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in initial recognition amounts of hedged items所有者权益_现金流量套期工具公允价值变动净额_计入所有者权益的金额Owners' equity _ net increase and decrease of fair value of cash flow hedging instrument _ amounts recognized in owners' equity所有者权益_现金流量套期工具公允价值变动净额_转入当期损益的金额Owners' equity _ net increase and decrease of fair value of cash flow hedging instrument _ amounts transferred to gains and losses of the period所有者权益_一般风险准备弥补亏损Owners' equity _ general risk provisions for making up losses所有者权益_盈余公积弥补亏损Owners' equity _ surplus reserves for making up losses所有者权益_盈余公积转增资本Owners' equity _ capitalized surplus reserves所有者权益_与计入所有者权益项目相关的所得税影响Owners' equity _ ine taxconsequences concerning items recognized in owners' equity所有者权益_增减变动金额Owners' equity _ increases and decreases所有者权益_直接计入所有者权益的利得和损失Owners' equity _ gains and losses recognized directly in owners' equity所有者权益_直接计入所有者权益的利得和损失_其他Owners' equity _ gains and losses recognized directly in owners' equity _ others所有者权益_资本公积转增资本Owners' equity _ capitalized capital reserves所有者权益变动表项statement of owners' equity (Abstract)所有者权益项Owners' equity (Abstract)T摊回保险责任准备金Reinsurers’share of insurance contract reserves摊回分保费用Reinsurers’share of expenses摊回赔付支出Reinsurers’share of claim paid提取保险合同准备金净额Net change in insurance contract reserves提取保险责任准备金Change in insurance contract reserves提取未到期责任准备金Change in unearned premium reserves同业及其他金融机构存放款项Due to banks and other financial institutions投资活动产生的现金流量Cash flows from investing activities (Abstract)投资活动产生的现金流量净额Net cash flows from investing activities投资活动现金流出金额Cash outflows from investing activities投资活动现金流入金额Cash inflows from investing activities投资收益Investment ine投资性房地产Investment properties投资性房地产减值准备本期计提额Investment properties depreciation reserves withdrawn during the period投资性房地产减值准备本期转回额Reversals of investment properties depreciation reserves during the。
会计专业词汇-会计报表中英文对照表 (一)
会计专业词汇-会计报表中英文对照表 (一)会计报表是财务会计工作中的核心部分，无论是在国际还是国内，每一个企业都需要根据其实际情况编制相应的会计报表。
在这些报表当中，会计专业词汇扮演着重要的角色。
下面，我们来看一下会计报表中常见的专业词汇及其中英文对照表。
一、资产负债表1.资产（assets）2.资产总计（total assets）3.流动资产（current assets）4.非流动资产（non-current assets）5.负债和所有者权益（liabilities and equity）6.负债（liabilities）7.流动负债（current liabilities）8.非流动负债（non-current liabilities）9.应付账款（accounts payable）10.短期借款（short-term borrowings）11.长期借款（long-term borrowings）12.所有者权益（equity）13.实收资本（paid-in capital）14.盈余公积（earned surplus）二、利润表1.收入（revenue）2.销售收入（sales revenue）3.成本费用（costs and expenses）4.销售成本（cost of sales）5.运营费用（operating expenses）6.营业利润（operating profit）7.利润总额（total profit）8.净利润（net profit）三、现金流量表1.现金流量（cash flow）2.现金余额（cash balance）3.经营活动现金流量（operating cash flow）4.投资活动现金流量（investing cash flow）5.筹资活动现金流量（financing cash flow）四、股东权益变动表1.每股净收益（earnings per share）2.股东权益（shareholder equity）3.股本（share capital）4.资本公积（capital reserve）总之，掌握会计报表中的专业词汇对于理解和掌握企业的财务状况具有重要的作用。
中英文对照财务报表常用单词
资产负债表 Balance Sheet项目 ITEM货币资金 Cash短期投资 Short term investments应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收帐款 Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid期货保证金 Future guarantee应收补贴款 Allowance receivable应收出口退税 Export drawback receivable存货 Inventories其中：原材料 Including:Raw materials产成品(库存商品) Finished goods待摊费用 Prepaid and deferred expenses待处理流动资产净损失 Unsettled G/L on current assets一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear其他流动资产 Other current assets流动资产合计 Total current assets长期投资： Long-term investment：其中:长期股权投资 Including long term equity investment长期债权投资 Long term securities investment*合并价差 Incorporating price difference长期投资合计 Total long-term investment固定资产原价 Fixed assets-cost减：累计折旧 Less:Accumulated Dpreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Less:Impairment of fixed assets固定资产净额 Net value of fixed assets固定资产清理 Disposal of fixed assets工程物资 Project material在建工程 Construction in Progress待处理固定资产净损失 Unsettled G/L on fixed assets固定资产合计 Total tangible assets无形资产 Intangible assets其中:土地使用权 Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理 Including:Fixed assets repair固定资产改良支出 Improvement expenditure of fixed assets其他长期资产 Other long term assets其中:特准储备物资 Among it:Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets递延税款借项 Deferred assets debits资产总计 Total Assets资产负债表(续表) Balance Sheet项目 ITEM短期借款 Short-term loans应付票款 Notes payable应付帐款 Accounts payab1e预收帐款 Advances from customers应付工资 Accrued payro1l应付福利费 Welfare payable应付利润(股利) Profits payab1e应交税金 Taxes payable其他应交款 Other payable to government其他应付款 Other creditors预提费用 Provision for expenses预计负债 Accrued liabilities一年内到期的长期负债 Long term liabilities due within one year其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期借款 Long-term loans payable应付债券 Bonds payable长期应付款 long-term accounts payable专项应付款 Special accounts payable其他长期负债 Other long-term liabilities其中:特准储备资金 Including:Special reserve fund长期负债合计 Total long term liabilities递延税款贷项 Deferred taxation credit负债合计 Total liabilities* 少数股东权益 Minority interests实收资本(股本) Subscribed Capital国家资本 National capital集体资本 Collective capital法人资本 Legal person"s capital其中:国有法人资本 Including:State-owned legal person"s capital集体法人资本 Collective legal person"s capital个人资本 Personal capital外商资本 Foreign businessmen"s capital资本公积 Capital surplus盈余公积 surplus reserve其中:法定盈余公积 Including:statutory surplus reserve公益金 public welfare fund补充流动资本 Supplermentary current capital* 未确认的投资损失（以“-”号填列） Unaffirmed investment loss未分配利润 Retained earnings外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计 Total shareholder"s equity负债及所有者权益总计 Total Liabilities & Equity利润表 INCOME STATEMENT项目 ITEMS产品销售收入Sales of products其中：出口产品销售收入 Including：Export sales减：销售折扣与折让 Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本 Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利 Gross profit on sales减：销售费用 Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额 Total profit减：所得税 Less：Income tax净利润 Net profit本文来自: 人大经济论坛会计与财务管理版，详细出处参考：/bbs/viewthread.php?tid=335564&page=1会计要素的计量属性 basis of measurement历史成本 historical cost重置成本 replacement cost可实现净值 net-realizable value现值 present value公允价值 fair value财务报告 financial statement资产负债表 Balance Sheet利润表 Income Statement现金流量表 Cash Flow Statement所有者权益变动表 Statement of Changes in Equity附注 notesDisclosure notesChap. 2货币资金 monetary assets现金 cash银行账户 bank account现金等价物 cash equivalentChap. 3金融资产 financial instruments以公允价值计量且变动计入当期损益的金融资产Measure at fair value through profit or loss交易性金融资产 held for trading指定为以公允价值计量且变动计入当期损益的金融资产Identified as at fair value through profit or loss 持有到期投资 Held-to –maturity investment贷款和应收账款 Loans and receivables可供出售金融资产 available-for-sale financial assets 减值 impairment减值损失 impairment lossChap. 4存货 inventory存货的种类：Classification of inventory原材料 raw materials inventory在产品 work-in-progress inventory半成品 component parts产成品 finished goods inventory商品 merchandise inventory周转材料 supplies inventory发出存货的计量 cost flow assumption先进先出法 first-in-first-out (FIFO)后进先出法 last-in-first-out (LIFO)移动加权平均法 moving-average unit cost全月一次加权平均法 weighted-average system个别计价法（具体辨认法） specific identification期末存货的计量 ending balance of inventory成本与可变现净值孰低 lower-of –cost-or-market valueNet-realizable value存货跌价准备 Allowance to reduce inventory to LCM资产减值损失—存货减值损失 loss of impairment on assets ---- loss of impairment on inventoryChap. 5长期股权投资 long-term investment –shareInvestment in subsidiary ***成本法 cost method权益法 equity method投资收益 investment income可转换 convertibleChap. 6固定资产 capital assets在建工程 wok-in-progress construction折旧 amortization平均年限法 straight-line-method工作量法 unit-of- production双倍余额递减法 declining-balance method年数总和法 sum-of-the-years-digits method后续支出 subsequent expenditure资本化 capitalized cost费用化 expensed cost处置 retirement and disposal持有待售的固定资产capital assets held for sale固定资产清理 disposal of capital assets固定资产减值准备 allowance of impairments on capital assetsChap. 7无形资产 intangible assets专利权 patents非专利技术 industrial design registration商标权 trademarks and trade name著作权 copyright特许权 franchise rights土地使用权 rights of using landChap. 8投资性房地产 investment property / profitable estateChap. 9非货币性资产交换 non-monetary assets exchange商业实质 commercial substanceChap. 10资产减值 assets impairment估计 evaluation资产组 assets group cash generate unit商誉 goodwillChap. 11负债 liabilities流动负债 current liabilities非流动负债 non-current liabilities初始计量 initial measurement辞退福利 fire fringe进口 import出口 export可转换公司债券 convertible bondChap. 12所有者权益 equity实收资本 issued capital资本公积 capital reserve股本溢价 share premium留存收益 retained earnings未分配利润 distributed profitChap. 13完工百分比法 percentage of completion method建造合同 construction contract直接法 direct method间接法 indirect method分部报告 segment report关联方 related party租赁 lease担保 guaranteeChap. 15或有事项 contingencies或有资产 contingent assets或有负债 contingent liabilities亏损合同 onerous contractChap.16重组 reorganization /resutructionChap. 18借款费用 borrowing costs borrowing expenditure溢价 premium折价 discount资本化 capitalize costsChap. 20所得税 income tax计税基础 tax base永久性差别 permanent difference暂时性差别 temporary difference应纳税暂时性差异 taxable temporary differences可抵扣暂时性差异 deductible temporary difference递延所得税资产 deferred tax assets递延所得税负债 deferred tax liabilitiesChap. 21外币折算 translation of foreign currency外币交易 foreign currency transactions外币财务报表折算 translation of foreign currency financial statement 即期汇率current exchange rate远期汇率 future exchange rate通货膨胀 inflationChap. 22出租人 lessor承租人 lessee经营租赁 operating lease融资租赁 finance lease / capital lease售后租回 sale and leasebackChap. 23会计政策、会计估计变更和差错更正Changes in accounting policies, changes in accounting estimates and corrections of errors会计估计Accounting estimatesChap. 24资产负债表日后事项Events after the balance sheet date调整事项 Adjusting event非调整事项 Unadjusting event利润分配 profit allocation以前年度损益调整 retained earnings--prior year adjustment Undistributed profit—prior year adjustmentChap. 25企业合并 corporate combination长期股权投资 long-term investment--shareInvestment in subsidiary ***Chap. 26合并财务报表 consolidated financial statementConsolidated Balance SheetConsolidated Income StatementConsolidated Cash Flow StatementConsolidated Statement of Changes in Equity。
所有者权益变动表(英文对照)
少数负值）
income/loss净收入/
亏损
2.Gainsorlossesdirectly
recorded into owners’equity
直接计入权益的利得或损
失
⑴Gains/lossesonthe
changesinfairvalueoffinancial assets available
equity直接计入权益的
所得税影响数
⑷Others其他
Sub-total of 1& 2小计
3.Capitalcontributedby
ownersandcapital
decreases所有者投入和减
少资本
⑴Capitalcontributedby
owners所有者投入
⑵The amount of share
对所有者的分配
⑶Others其他
5.Transferswithinthe
owners’equity权益内部结
转
⑴Capital(orstock)
transferredfromcapital
surplus资本公积转增
资本
⑵Capital(orstock)
transferredfromsurplus
reserve盈余公积转增
资本
⑶Recoveryoflossesby
surplusreserve盈余公
积弥补亏损
⑷Others其他
Ⅳ.Balanceattheendof
current year年末余额
prior year
期初余额
Add:Accountingpolicy
changes加：会计政策
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Preparedby:Perio源自:_________Monetaryunit:RMByuan
Item项目名称
Currentyear本年数
Prioryear上年数
Paid-incapital(orstock)实收资本
Capitalsurplus资本公积
1Capital(orstock)transferredfromcapitalsurplus资本公积转增资本
2Capital(orstock)transferredfromsurplusreserve盈余公积转增资本
3Recoveryoflossesbysurplusreserve盈余公积弥补亏损
4Others其他
4Others其他
Sub-totalof1&2小计
3.Capitalcontributedbyownersandcapitaldecreases所有者投入和减少资本
1Capitalcontributedbyowners所有者投入
⑵Theamountofshare
-basedpaymentsrecordedinowners’equity计入权益的股份支付数
2Others其他
4.Profitdistribution利润分配
1Appropriationofsurplusreserve提取盈余公积
2Profitdistributedtoowners(orstockholders)对所有者的分配
3Others其他
5.Transferswithintheowners’equity权益内部结转
Ⅳ.Balanceattheendofcurrentyear年末余额
2Effectofowners’equitychangesintheinvestedenterpriseinequitymethod权益法下对投资单位权益变动数
3Incometaxeffectrelatedtoitemsdirectlyrecordedintheowners’equity直接计入权益的所得税影响数
Less:Treasurystock减：库存股
Surplusreserve盈余准备金
Undistributedprofit未分配利润
Totalowners’equity所有者权益总计
Paid-incapital(orstock)
Capitalsurplus
Less:Treasurystock
Surplusreserve
Ⅲ.Increases/decreasesincurrentyear(deduct:decreases)本年增加数（减少数负值）
income/loss净收入/亏损
2.Gainsorlossesdirectlyrecordedintoowners’equity直接计入权益的利得或损失
1Gains/lossesonthechangesinfairvalueoffinancialassetsavailableforsale可供出售金融资产公允价值变动数
Undistributedprofit
Totalowners’equity
Ⅰ.Balanceattheendofprioryear期初余额
Add:Accountingpolicychanges加：会计政策变更影响数
Priorerrors’correction上年会计差错更正
Ⅱ.Balanceatthebeginningofcurrentyear本年期初数