财务术语中英文翻译

财务术语中英文翻译

流动资产CURRENT ASSETS：

现金Cash on hand

银行存款Cash in bank

有价证券Marketable securitiea

应收票据Notes receivable

应收帐款Accounts receivable

坏帐准备Provision for bad debts

预付帐款Advances to suppliers

其他应收款Other receivables

待摊费用Deferred and prepaid expenses

存货Inventories

存货变现损失准备Provision for loss on realization of inventory

一年内到期的长期债券投资Long-term investments maturing within one year

其他流动资产Other current assets

长期投资Long-term in vestments

一年以上的应收款项Receivables collectable after one year

固定资产：FIXED ASSETS:

固定资产原价Fixed assets-cost

累计折旧Accumulated depreciation

固定资产净值Fixed assets-net value

固定资产清理Disposal of fixed assets

在建工程Construction in progress

无形资产INTANGIBLE ASSETS:

场地使用权Land occupancy right

工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets

其他资产：OTHER ASSETS

开办费Organization expenses

筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments

递延税款借项Deferred taxes debit

其他递延支出Other deferred expenses

待转销汇兑损失Unamortized cxehange loss

流动负债CURRENT LIABILITIES:

短期借款Short term loans

应付票据Notes payable

应付帐款Accounts payable

应付工资Accrued payroll

应交税金T axes payable

应付利润Dividends payable

预收货款Advances from customers

其他应付款Other payables

预提费用Accrued expenses

应付福利费Staff and workers bonus and welfare fund

一年内到期的长期负债Long-term liabitities due within one year

其他流动负债Other current liabilities

长期负债LING-TERMLIABILITIES

长期借款Ling-term loans

应付公司债Debentures payable

应付公司债溢价（折价）Premium(discount)on debentures payable

一年以上的应付款项Payables due after one year

其他负债OTHER LIABILITES

筹建期间汇兑收益Exchange gain during start-up period 递延投资收益Deferred gain on investments

递延税款贷项Deferred taxes credit

其他递延贷项Other deferred credit

待转销汇兑收益Unamortized exchange gain

所有者权益：OWNERS' EQUITY

实收资本Paid in capital

其中：中方投资Including:Chinese investment

其中：外方投资Including:Foreign investment

已归还投资Investment returned

资本公积Capital surplus

储备基金Reserve fund

企业发展基金Enterprise expansion fund

利润归还投资Profits capitalised on return of investment 本年利润current year profit

未分配利润Undistributed profits

主营业务收入Revenue from main operation

主营业务成本Cost of main operation

主营业务税金及附加T ax and additional duty of main operation

主营业务利润Income from main operation

其他业务利润Incom from other operation

营业费用Operating expense

管理费用General and administrative expense 财务费用Financial expense

利息支出Interest expense

汇兑损失Exchange loss

营业利润Operating Income

投资收益Investment income

营业外收入Non-operating income