损益表词汇

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财务专业词汇

财务专业词汇财务专业词汇是指在财务领域中常用的术语和词汇，它们是财务专业人员日常工作中必备的工具。

以下是一些常见的财务专业词汇及其解释：1. 资产负债表（Balance Sheet）：一份会计报表，用于显示一个公司在特定日期的资产、负债和股东权益。

2. 利润表（Income Statement）：也称为损益表或收益表，用于显示一个公司在特定期间内的收入、成本和利润。

3. 现金流量表（Cash Flow Statement）：一份会计报表，用于显示一个公司在特定期间内的现金流入和流出情况。

4. 财务比率（Financial Ratios）：用于衡量一个公司的财务状况和绩效的指标，如流动比率、资产周转率等。

5. 盈利能力（Profitability）：指一个公司的盈利能力和利润水平，如净利润率、毛利率等。

6. 偿债能力（Solvency）：指一个公司偿还债务的能力，如债务比率、利息保障倍数等。

7. 财务分析（Financial Analysis）：对一个公司的财务状况和绩效进行评估和解释的过程，以支持决策制定。

8. 财务规划（Financial Planning）：制定和实施财务目标和策略的过程，以实现长期的财务可持续性。

9. 风险管理（Risk Management）：识别、评估和应对财务风险的过程，以确保企业的稳健运营。

10. 财务审计（Financial Audit）：对一个公司的财务报表和业务活动进行审查，以确定其准确性和合规性。

除了以上列举的词汇，财务专业领域还有许多其他术语，如财务资本、财务杠杆、股息、资本预算等。

掌握这些词汇对于财务专业人员来说至关重要，能够帮助他们更好地理解和分析财务数据，做出明智的决策。

英文损益表

Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss)加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润（亏损以“—”填列）Profit from operation ( - means loss)加：投资收益（亏损以“—”填列）Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates5．债务重组损失Losses from debt restructuring。

中英文资产负债表和损益表

中英文资产负债表和损益表利润表 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资产负债表 BALANCE SHEET资产 ASSETS流动资产：CURRENT ASSETS现金Cash on hand备用金Pretty cash银行存款Cash in banks有价证券Marketable receivable应收票据Notes receivable应收帐款Accounts receivable减：坏帐准备Less：allowance for bad debts预付货款Prepayments-supplies内部往来Inter-company accounts其他应收款 Other receivables待摊费用 Prepaid and deferred expenses存货Inventories减：存货变现损失准备： Less：allowance on inventory reduction to market 已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year固定资产：FIXED ASSETS固定资产原价Fixed assets-cost减：累计折旧Less:amumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease 减：融资租入固定资产折旧Less：amumulated depreciation融资租入固定资产净值：Fixed assets-net value on financial lease 在建工程： CONSTRUCTION WORK IN PROCESS 在建工程 Construction work in process☆无形资产INTANGIBLE ASSETS场地使用权 Right to the use of a site工业产权及专有技术 Industrial property right anf patents其他无形资产 Other intangibles无形资产合计 Total intangible assets其它资产 OTHER ASSETS开办费 Organization espenses筹建期间汇兑损失 Exchange losses during organization period 递延投资损失 Deferred investment losses递延税款借项 Debit side of deferred tax其他递延支出 Other deferred expuditures待转销汇兑损益 Prepaid and deferred exchange loss其他递延借款 Debit side of other deferred其他资产合计 Total other Assets资产总计 TOTAL ASSETS负债及所有者权 LIABILITIES AND CAPITAL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内部往来Inter-company accounts预收货款Items received in advance-supplies应付工资Accured payroll应交税金Taxes payable应付股利Dividendes payable其他应付款Other payables预提费用 Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year 其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期负债： LONG TREM LIABILITIES长期借款 long term loans应付公司债 Bouds payable应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year长期负债合计：Total long term liabilities其他负债：OTHER LIABILITIES筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains递延税款贷项Credit side of deferred tax其他递延贷项Credit side of other tax待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities负债合计Total liabilities所有者权益 Investor’s equity 资本总额（货币名称及金额） Authorized capital(*___________) 实收资本（外币金额期末数） Paid in capital(☆__________)其中Including中方投资（外币金额期末数）Chinese investments(☆__________) 外方投资（外币金额期末数Foreign investments(☆__________) 减：已归还投资 Less: Returned investments资本公积 Accumulation of capital公司拨入资金 Funds from head office储备基金 Reserve funds企业发展基金 Expansion funds利润归还投资 Investment returned with profit本年利润 Current profit未分配利润 Retained earnings货币换算差额 Currency translation difference所有者权益合计 Total investor’s equity负债及所有者权益合计 TOTAL LIABILITIES AND INVESTORS EQUITY附注：1.委托加工材料元;2.受托代销商品元;3.代管商品物资元;4.由企业负责的应收票据贴现元;5.租入固定资产元;6.本年支付的进口环节税金。

财务报表（翻译词汇）

Bilan 资产负债表compte de résultat 损益表Annex附表CA （chiffre d'affaires）营业额Rentabilité收益能力Solvabilité偿债能力Flexibilité灵活性ETE 净利EBE 毛利stock MP 库存原材料stock PF 库存产成品charges 费用produits 产出BFR 营运资金需求量Décaissement 现金流出Encaissement 现金流入CAF 自有资金能力Clients 应受账款fournisseurs 应付帐款remboursem 本金intérêts 利息emprunts 借款capital 资本Amortissement de IT 固定资产折旧Charges de personnel 人员费用Dotations aux amortissement 分摊折旧investissement 投资débit 借crédit 贷tableau des flux de trésorerie 现金流量表tableau de financements 财务状况表ACTIF 资产PASSIF 负债Fonds d'origine propre 自有原始资金Rapport à nouveau 结转上年余额Dettes financières 银行借款Immobilisations 固定资产原值Disponibilités 可使用的资金Fonds empruntés 负债总额NET 净利brut 毛利doit 借方avoir 贷方Grand livre 总帐PCEA （produits de cession d'élément d'actif ）：转让资产收入Reserves 资本公积金Avis de DEBIT 银行扣款单Avis de CREDIT 银行进款单Réduction （Rabais，remise，ristourne ，escompte ）折扣Réduction àcaractère commercial 商业折扣Réduction àcaractère financier 现金折扣Journal 日记帐TVA （taxe àla valeur ajoutée ）增值税TVA collectée 消项税额TVA déductible 进项税额TVA à payer 应交税金capitaux propres，所有者权益ACTIFS ：资产ACTIF CIRCULANT ：流动资产ACTIF IMMOBILISE ：不动产AGENCEMENTS, AMENAGEMENTS ：装配、装饰费用，维修设备APPROVISIONNEMENTS ：原材料BESOIN EN FONDS DE ROULEMENT ：流动资金BILAN COMPTABLE ：财务资产负债表BILAN FINANCIER ：管理分析资产负债表CAPACITE D’AUTOFINANCEMENT ：自主融资能力CAPACITE D’ENDETTEMENT ：负债能力CAPACITE DE REMBOURSEMENT ：偿债能力CAPITAL SOUSCRIT -APPELE NON VERSE ：认缴未支付的资本CAPITAUX PROPRES ：所有者权益CHARGES CO NSTATEES D’AVANCE ：待摊费用CHARGES A REPARTIR SUR PLUSIEURS EXERCICES：长期待摊费用CHIFFRE D’AFFAIRES ：营业额COMPTES DE REGULARISATION ：调整账户CONCOURS BANCAIRES COURANTS ：负银行存款（相当于短期借款）CREDIT -BAIL ：租赁DEPOTS ET CAUTIONNEMENTS VERSES ：担保金DETTES PROVISIONNEES OU CHARGES A PAYER ：预提费用ECART DE REEVALUATION ：重估价差ECART DE CONVERSION ：外币兑换差EFFETS A L’ECAISSEMENT ：票据兑现（encaissement)EFFETS A L’ESCOMPTE ：票价贴现EFFETS A RECEVOIR ：应收票据EFFETS A PAYER ：应付票据EFFETS ESCOMPTES NON ECHUS ：未到期的贴现票据EMPRUNTS ET DETTES AUPRES DES ETABLISSEMENTS DE CREDIT ：向金融机构的借款EMPRUNT OBLIGATOIRE CONVERTIBLE ：可转换债券ESCOMPTE ：贴现ESCOMPTE DE REGLEMENT ：贴现清偿EXCEDENT BRUT D’EXPLOITATION (E.B.E.) ：经营利润EXCEDENT DE TRESORERIE D’EXPLOITATION (E.T.E..) ：营运现金盈余FONDS COMMERCIAL ：商誉FONDS DE ROULEMENT ：营运资本FRAIS D’ETABLISSEMENT ：开办费FRAIS DE RECHERCHE ET DE DEVELOPPEMENT ：研发费用IMMOBILISATIONS (non financières) ：不动产IMMOBILISATIONS CORPORELLES ：固定资产IMMOBILISATIONS FINANCIERES :：金融资产IMMOBILISATIONS INCORPORELLES ：无形资产MARGE COMMERCIALE ：商业利润MARGE BR UTE D’AUTOFINANCEMENT ：税前自主融资余额MATIERES CONSOMMABLES (et fournitures) ：易耗品PARTICIPATION ：长期投资PARTICIPATION DES SALARIES ：职工持有的股份PASSIFS ：负债PLAN D’AMORTISSEMENT ：折旧表PRIMES D’EMISSION, DE FUSION ET D’APPORT：合并溢价PRODUCTION IMMOBILISEE ：不动产生产变动PRODUCTION STOCKEE ：自产存货变动PRODUCTION VENDUE ：服务收入PRODUITS CONSTATES D’AVANCE ：待摊收入PRODUITS A RECEVOIR ：预提收入PROVISIONS POUR DEPRECIATION ：资产减值PROVISIONS POUR RISQUES ET CHARGES ：预计负债PROVISIONS REGLEMENTEES ：（中国无此账户）按税法应计提费用RABAIS, REMISES, RISTOURNES ：销售折扣、销售退回RENTABILITE FINANCIERE ：投资盈利RENTABILITE ECONOMIQUE ：经济盈利REPORT A NOUVEAU BENEFICIAIRE ：未分配利润（盈利）REPORT A NOUVEAU DEFICITAIRE ：未分配利润（亏损）RESERVES ：资本公积RESULTAT D’EXPLOITATION ：营业利润RESULTAT EXCEPTIONNEL ：营业外收支RESULTAT FINANCIER ：投资收益SITUATION NETTE ：净资产SOLDES INTERMEDIAIRES DE GESTION ：利润分析SOLVABILITE ：偿付能力STOCKS ：存货SUBVENTIONS D’EXPLOITATION ：补助金（一般与购买固定资产有关）TABLEAU DE FINANCEMENT ：融资表TEMPS D’ECOULEMENT：TITRES DE PARTICIPATION ：长期股权投资TRESORERIE NETTE ：净现金VALEUR AJOUTEE ：增值额VALEURS MOBILIERES DE PLACEMENT ：短期投资VARIATION DES STOCKS ：存货变动BFRE 营运活动流动资金需求ETE 营运活动产生的现金盈余Flux de tresorerie 现金流（现金流量表）CAF 自融资能力。

英文报表常用词汇翻译

一、损益表INCOME STATEMENTAggregate income statement 合并损益表Operating Results 经营业绩FINANCIAL HIGHLIGHTS 财务摘要Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Sales 销售额Turnover 营业额Cost of revenues 销售成本Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率EBITA 息、税、摊销前利润EBIT 息税前利润/营业利润Operating income（loss）营业利润/（亏损）Operating profit 营业利润Operating margin 营业利润率EBIT margin EBIT率（营业利润率）Profit before disposal of investments 出售投资前利润Operating expenses: 营业费用：Research and development costs （R&D）研发费用marketing expensesSelling expenses 销售费用Cost of revenues 营业成本Selling Cost 销售成本Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用Selling and distribution costs 营销费用/行销费用General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用Operating income（loss）营业利润/（亏损）Profit from operating activities 营业利润/经营活动之利润Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失Government grant income 政府补助Other (expense) / income 其他收入/（费用）Loss before income taxes 税前损失Income before taxes 税前利润Profit before tax 税前利润Income taxes 所得税taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Interest income 利息收入Interest income net 利息收入净额Profit for the period 本期利润Ordinary income 普通所得、普通收益、通常收入Comprehensive income 综合收益、全面收益Net income 净利润Net loss 净损失Net Margin 净利率Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Intersegment eliminations 公司内部冲销Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference 扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operating income 营业外收入Income taxes-current 当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred 递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest 所得税及少数股东权益前利润（亏损）Equity in the income of investees 采权益法认列之投资收益Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to shareholders 股东分红（红利）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出Intersegment eliminations 部门间消减ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率Equit ratio 产权比率Current ration (times) 流动比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OA（Operating Assets）经营性资产OL（Operating Liabilites）经营性负债NBC(Net Borrow Cost) 净借债费用OI(Operating Income) 经营收益NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益NFO(Net Financial Owners) 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilites leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益SPREAD 差价RE(Residual Earning) 剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金/抵押存款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables 预付账款、按金及其它应收款Total current assets 流动资产合计Tangible assets 有形资产Intangible assets 无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets 固定资产Plant Assets 厂房资产Lease prepayments 预付租金Intangible assets 无形资产Deferred tax assets 递延税/递延税项资产Total assets 资产合计Liabilities 负债Current liabilities 流动负债Short-term bank loans 短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Total current liabilities 流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 长期银行借款，减一年内到期的长期银行贷款Deferred income 递延收入Deferred tax liabilities 递延税Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Accumulated other comprehensiveincome 累积其他综合所得Treasury shares 库存股票Total shareholders’ equity 股东权益合计Equity 股东权益、所有者权益、净资产Shareholder’s EquityStockholder's EquityOwner's Equity 股东权益、所有者权益Total liabilities and shareholders’ equity 负债和股东权益合计Capital and reserves attributable to the Company’s equity holders 本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Inerim dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券Shareholders’ fund 股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Deferred income taxes 递延所得税Exchange loss 汇兑损失Loss of disposal of property,plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）/ 增加Cash and cash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments （incl. financial assets）金融资产投资Investments in acquisitions 并购投资Net cash flow 现金流量净额。

会计基础专业词汇表

会计基础专业词汇表会计是一门涉及到许多专业术语和术语的学科，理解和掌握这些专业词汇对于学习会计和从事会计工作都非常重要。

本篇文章将为您提供一份会计基础专业词汇表，帮助您更好地理解和运用这些术语。

一、资产类词汇1. 资产（Assets）：指企业拥有的具有经济价值的资源或权益，包括现金、存货、固定资产等。

2. 负债（Liabilities）：企业所欠的债务或应实时或以后支付的款项。

3. 所有者权益（Owner's Equity）：企业所有者对于企业的资本投入和盈利的权益部分。

4. 流动资产（Current Assets）：指企业一年内能够转化为现金或其等值的资产，如现金、存货等。

5. 非流动资产（Non-current Assets）：指企业拥有的长期使用具有经济价值的资产，如土地、房屋等。

6. 流动负债（Current Liabilities）：指企业在一年内应付的债务，如应付账款、短期贷款等。

7. 非流动负债（Non-current Liabilities）：指企业在一年以上的时间内需要支付的债务，如长期借款、长期应付账款等。

二、成本类词汇1. 成本（Cost）：指企业购买或生产产品所支出的费用，包括直接成本和间接成本。

2. 直接材料（Direct Materials）：指产品中能够直接识别或者追溯到所生产的产品上的原材料。

3. 直接人工（Direct Labor）：指直接从事产品生产的劳动者所获得的报酬。

4. 间接材料（Indirect Materials）：指不直接用于产品的生产，但仍然具有一定经济价值的材料。

5. 间接人工（Indirect Labor）：指不直接参与产品制造过程的员工的劳动报酬。

三、财务报表类词汇1. 资产负债表（Balance Sheet）：反映企业在特定日期的资产、负债和所有者权益的状况。

2. 损益表（Income Statement）：反映企业在一定期间内的收入、成本和利润或亏损状况。

资产负债表和损益表的财务英语术语

资产负债表和损益表的财务英语术语资产负债表是Balance Sheet损益表是income statement资产assets流动资产：current asset现金cash银行存款bank deposit有价证券security应收票据notes receivable应收帐款accounts receivable减：坏帐准备allowance for bad account预付货款prepaid cash其它应收款other accounts recivable待摊费用deferred expense存货inventory减：存货变现损失准备一年内到期的长期存款long-term deposit in one year 其它流动资产other current assets流动资产合计total current assets长期投资: long-term investment长期投资一年以上的投资款项investment over 1year固定资产：fixed assets固定资产原价original price减：累计折旧accumulated depreciation固定资产净值net book value融资租入固定资产原值减：累计折旧accumulated depreciation融资租入固定资产净值固定资产清理disposal of fixed assets在建工程：在建工程construction-in-progress无形资产：intangible assets场地使用权leasehold工业产权及专有技术franchises and patents其它无形资产other intangible assets无形资产合计total intangible assets其它资产：other assets开办费setting-up筹建期间汇兑损失exchange loss递延投资损失deferred investment loss递延税款借项debit of deferred tax其它递延支出other deferred expense待转销汇兑损失available-for-sale exchange loss其它资产合计total other assets资产总计total assets负债及所得者权益liabilities and owners' equity流动负债：current liabilities短期借款short-term liability应付票据notes payable应付帐款accounts payable应付工资salaries payable预收货款accrued accounts应交税金taxes payable应付股利dividends payable应付福利费allowance payable其他应付款other accounts payable职工奖励及福利基金bonus and allowance bond一年内到期的长期借款short term accounts payable其它流动负债other current liabilities流动负债合计total current liabilities长期负债：long-term liabilities长期借款应付公司溢价（折价）premium/discount coporate liability中间的省略产品销售收入sales revenue其中：出口产品销售收入export goods sales revenue减：销售折扣与折让less:sales allowance and discounts产品销售净额net sales减：产品销售成本less: cost of goods sold其中：出口产品销售成本cost of exported goods sold产品销售税金sales tax产品销售毛利gross profit减：销售费用sales expense管理费用operating expense财务费用finance expence其中：汇兑损失（减汇兑收益）exchange loss(less exchange gain) 利息支出（减利息收入）interest expense(less interest revenue)产品销售利润net sales加：其它业务利润add: other income补贴收入bonus income营业利润加：投资收益add: investment gains营业外收入extra-operating revenue减：营业外支出^^^^^^^^^^expense加：以前年度损益调整利润总额total income减：所得税less: income tax净利润net income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Taxes 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Tax 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营业外支出Non operating expense利润总额Income before tax所得税income tax净利润Net incomeCertificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测今天收到一条会计专业的术语,觉得蛮有意思的，发上来与大家分享分享 ^^ 缘分是-营业外收入；本人是-固定资产；生活是-持续经营；反思是-内部盘点；爱情是-无形资产；爱人是-实收资本；孩子是-应付帐款；思念是-日记帐；吵架是-坏帐准备；结婚是-合并报表；暗恋是-收不回的呆帐；错爱是-高估净利润；疾病是-营业损失；年龄是-累计折旧；眼泪是-所有者权益；人情是-其他应付款；误会是-错误分录；解释是-更正分录；回忆是-财务分析；分手是-破产清算；复合是-回转分录；再婚是-资产重组；读书是-长期投资；买衣服是-包装费；旧情难忘是-递延资产；找情人是-营业外支出；上医院是-维修费。

完整中英文对照资产负债表,损益表 ,现金流量表

完整英文版资产负债表、利润表及现金流量表Balance Sheet资产负债表ITEM项目Cash货币资金Short term investments短期投资Notes receivable应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable应收帐款Other receivables其他应收款Accounts prepaid预付帐款Future guarantee期货保证金Allowance receivable应收补贴款Export drawback receivable应收出口退税Inventories存货Including:Raw materials其中：原材料Finished goods产成品(库存商品)Prepaid and deferred expenses待摊费用Unsettled G/L on current assets待处理流动资产净损失Long-term debenture investment falling due in a year一年内到期的长期债权投资Other current assets其他流动资产Total current assets流动资产合计Long-term investment：长期投资：Including long term equity investment其中:长期股权投资Long term securities investment长期债权投资Incorporating price difference *合并价差Total long-term investment长期投资合计Fixed assets-cost固定资产原价Less:Accumulated Depreciation减：累计折旧Fixed assets-net value固定资产净值Less:Impairment of fixed assets减：固定资产减值准备Net value of fixed assets固定资产净额Disposal of fixed assets固定资产清理Project material工程物资Construction in Progress在建工程Unsettled G/L on fixed assets待处理固定资产净损失Total tangible assets固定资产合计Intangible assets无形资产Including and use rights其中:土地使用权Deferred assets递延资产（长期待摊费用）Including:Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出Other long term assets其他长期资产Among it:Specially approved reserving materials其中:特准储备物资Total intangible assets and other assets无形及其他资产合计Deferred assets debits递延税款借项Total Assets资产总计Balance Sheet资产负债表(续表)ITEM项目Short-term loans短期借款Notes payable应付票款Accounts payab1e应付帐款Advances from customers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利) Taxes payable应交税金Other payable to government其他应交款Other creditors其他应付款Provision for expenses预提费用Accrued liabilities预计负债Long term liabilities due within one year一年内到期的长期负债Other current liabilities其他流动负债Total current liabilities流动负债合计Long-term loans payable长期借款Bonds payable应付债券long-term accounts payable长期应付款Special accounts payable专项应付款Other long-term liabilities其他长期负债Including:Special reserve fund其中:特准储备资金Total long term liabilities长期负债合计Deferred taxation credit递延税款贷项Total liabilities负债合计Minority interests * 少数股东权益Subscribed Capital实收资本(股本)National capital国家资本Collective capital集体资本Legal person’s/ entity capital法人资本Including:State-owned legal person’s capital其中:国有法人资本Collective legal person’s capital集体法人资本Personal capital个人资本Foreign businessmen’s capital外商资本Capital surplus资本公积surplus reserve盈余公积Including:statutory surplus reserve其中:法定盈余公积public welfare fund公益金Supplermentary current capital补充流动资本Unaffirmed investment loss * 未确认的投资损失（以“-”号填列）Retained earnings 未分配利润Converted difference in Foreign Currency Statements外币报表折算差额Total shareholder’s equity所有者权益合计Total Liabilities & Equity负债及所有者权益总计INCOME STATEMENT利润表ITEMS项目Sales of products产品销售收入Including：Export sales其中：出口产品销售收入Less：Sales discount and allowances减：销售折扣与折让Net sales of products产品销售净额Less：Sales tax减：产品销售税金Cost of sales产品销售成本Including：Cost of export sales其中：出口产品销售成本Gross profit on sales产品销售毛利Less：Selling expenses减：销售费用General and administrative expenses管理费用Financial expenses财务费用Including：Interest expenses (minusinterest income)其中：利息支出(减利息收入)Exchange losses(minus exchange gains)汇兑损失(减汇兑收益)Profit on sales产品销售利润Add：profit from other operations加：其他业务利润Operating profit营业利润Add：Income on investment加：投资收益Add：Non-operating income加：营业外收入Less：Non-operating expenses减：营业外支出Add：adjustment of loss and gain for previous years加：以前年度损益调整Total profit利润总额Less：Income tax减：所得税Net profit净利润Cash Flows Statement现金流量表Prepared by:Period: Unit: 拟制人：时间：单位：Items项目1.Cash Flows from Operating Activities: cash流量从经营活动：01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows分，总现金流入量09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operating leases 用现金支付经营租赁11)Cash paid to and on behalf of employees用现金支付，并代表员工12)Value added tax on purchases paid增值税购货支付13)Income tax paid所得税的缴纳14)Taxes paid other than value added tax and income tax支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows分，总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: 所收到的现金收回投资20)Cash received from return of investments 所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits所收到的现金从国债利息收入22)Cash received from bond interest income现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets,intangiblecash 流向与投资活动23)assets and other long-term assets资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets,intangible assets用现金支付购建固定资产，无形资产28)and other long-term assets和其他长期资产29)Cash paid to acquire equity investments用现金支付，以获取股权投资30)Cash paid to acquire debt investments 用现金支付收购债权投资33)Other cash paid relating to investing activities 其他现金支付的有关投资活动34)Sub-total of cash outflows 分，总的现金流出35)Net cash flows from investing activities投资活动产生的净现金流量，3.Cash Flows from Financing Activities:cash流量筹资活动：36)Proceeds from issuing shares从发行股票的收益，37)Proceeds from issuing bonds由发行债券的收益，38)Proceeds from borrowings由借款的收益，41)Other proceeds relating to financing activities 其他收益有关的融资活动42)Sub-total of cash inflows 小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用，45)Cash payments for distribution of dividends or profits分配股利或利润支付现金，46)Cash payments of interest expenses 以现金支付的利息费用47)Cash payments for finance leases融资租赁以现金支付，48)Cash payments for reduction of registered capital减少注册资本以现金支付，51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows分，总的现金流出53)Net cash flows from financing activities从融资活动的净现金流量4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金 Increase in Cash and Cash Equivalents net增加现金和现金等价物Supplemental Information补充资料1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments不参与现金收款和付款的投资活动和筹资活动56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the transfer of investments偿还债务的转移投资58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of inventories偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from Operating Activities调整的净利润现金流量从经营活动62)Net profit净利润63)Add provision for bad debt or bad debt written off补充规定的坏帐或不良债务注销64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets无形资产摊销Losses on disposal of fixed assets,intangible assets 损失处置固定资产，无形资产66)and otherlong-term assets (or deduct:gains) 和其他长期资产（或减：收益）67)Losses on scrapping of fixed assets 损失固定资产报废68)Financial expenses财务费用69)Losses arising from investments (ordeduct:gains) 引起的损失由投资管理（或减：收益）70)Defered tax credit (or deduct:debit)defered税收抵免（或减：借记卡）71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）72)Decrease in operating receivables (or deduct:increase) 减少经营性应收（或减：增加）73)Increase in operating payables (or deduct:decrease)增加的经营应付账款（或减：减少）74)Net payment on value added tax (or deduct:net receipts净支付的增值税（或减：收益净额75)Net cash flows from operating activities净经营活动的现金流量 Increase in Cash and Cash Equivalents net增加现金和现金等价物76)cash at the end of the period 在此期限结束的现金，77)Less:cash at the beginning of the period减：现金期开始78)Plus:cash equivalents at the end of the period加：现金等价物在此期限结束79)Less:cash equivalents at the beginning of the period 减：现金等价物期开始80)Net increase in cash and cash equivalents净增加现金和现金等价物三者之间的钩稽关系有：(1)损益表及利润分配表中的未分配利润=资产负债表中的未分配利润(2)资产负债表中现金及其等价物期末余额与期初余额之差=现金流量表中现金及其等价物净增加(3)利润表中的净销货额—资产负债表中的应收账款(票据）增加额+预收账款增加额=现金流量表中的销售商品、提供劳务收到的现金（4)资产负债表中除现金及其等价物之外的其他各项流动资产和流动负债的增加（减少)额=现金流量表中各相关项目的减少(增加)额。

会计英语pdf

会计英语pdf会计英语是一个重要的领域，特别是在全球化的商业环境中。

以下是一些常用的会计英语词汇和短语：1.Accounting：会计2.Accountant：会计师3.Audit：审计4.Balance Sheet：资产负债表5.Income Statement：损益表6.Statement of Cash Flows：现金流量表7.General Ledger：总分类账8.Journal Entries：日记账分录9.Adjusting Entries：调整分录10.Closing Entries：结账分录11.Depreciation：折旧12.Amortization：摊销13.Accrual Basis of Accounting：权责发生制14.Cash Basis of Accounting：收付实现制15.FIFO:First In,First Out（先进先出）16.LIFO:Last In,First Out（后进先出）17.Valuation Allowance：估值备抵18.Carry Forward：结转下期19.Write-off：核销20.Reconciliation：对账21.Budgeting：预算编制22.Financial Forecasting：财务预测23.Financial Analysis：财务分析24.Financial Statement Analysis：财务报表分析25.Working Capital Management：营运资本管理26.Debt Management：债务管理27.Equity Management：权益管理28.Cost Accounting：成本会计29.Management Accounting：管理会计30.Financial Accounting：财务会计31.Accounting Policies and Procedures Manual：会计政策和程序手册32.Accounting Principles Board：会计原则委员会33.Financial Accounting Standards Board(FASB)：财务会计准则委员会34.Generally Accepted Accounting Principles(GAAP)：公认会计原则35.International Financial Reporting Standards(IFRS)：国际财务报告准则。

中英文损益表[宝典]

中英文损益表项目ITEMS产品销售收入Sales其中：出口产品销售收入 Including：Export sales减：销售折扣与折让 Less：Sales discounts and allowances产品销售净额Net sales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减：销售费用 Less：Selling expense管理费用 General and administrative expense财务费用 Financial expense其中：利息支出（减利息收入） Including：Interest expense （less interest income）汇兑损失（减汇兑收益）Exchange loss （less exchange gain）产品销售利润Income from main operation加：其他业务利润Add：Income from other operations营业利润Operating income加：投资收益 Add：Investment income营业外收入 Non-operating income减：营业外支出 Less：Non-operating expense加：以前年度损益调整 Add：Adjustment to prior year’s income and expense 利润总额 Income before tax减：所得税Less：Income tax净利润 NET INCOMEexport：出口exchange：交换less：减去，扣除loss：损失discount：折扣income：收入allowance：定期补助，津贴main：主要的net：净得，净赚operation：活动tax：税add：加cost：成本gain：利益gross：总共赚得operate：经营profit：收益 investment：投资expense：费用adjustment：调整general：普遍，全面administrative：管理的financil：金融的，财务的interest：利息1 I want a package deal including airfare and hotel.我需要一个成套服务，包括机票和住宿。

损益表_模板(中英对照)

33
加：以前年度损益调整
Add:Adjustmentof loss and gain for previous years
15
企业社会贡献总额
Total amount of social contributions
34
四、利润总额
IV.Total profit
16
35
减：所得税(接收入2.5%预征)
损益表
Income Statement
填报单位Name of Enterprise:日期Date:金额单位Unit:元RMB Yuan
项目
Items
行次
Line No.
本月数
Current Month
本期累计
CurrentPeriodCumulative Amount
项目
Items
行次
Line No.
2
一、工业总产值(90年不变价)
I. Gross industrial output value
(1990’sat constant price)
21
产品销售成本
Cost of sales
3
工业总产值(现行价)
Gross industrial output value
(current price)
22
减：管理费用
Less: General & Administrative expenses
8
各种奖金
Bonus
27
财务费用
Financial expenses
9
各种津贴
Allowance
28
三、营业利润
III. Operating profit

损益表英文模板

28
Commonly accumulated surplu
s 59
Other Ion g-term assets
In clud ing: Public Welfare fund
60
Other Ion g-term assets
29
Additi onal curre nt capital
61
Deferred Tax Item
a56
Intan gible assets
26
Com mon ly Accumulated Capita
l 57
Deferred assets
27
In clud ing additi onal curre nt cap
ital8
Intan gible assets& other assets in Total
eial
in year ends
Curre nt Assets
Curre nt debt
Mon etary Fund
1
Short-term debt
32
Short-term inv estme nt
2
Bill payable
33
Bill receivable
3
Acco unt payable
34
Acco unt receivable
20
Lon g-time Debt in total
52
Net value of Fixed assets
21
Deferred tax item
Fixed assets cleara nee
22
Deferred tax item Loa n

高频商务英语词汇

财务与会计：损益表税务：报税beginning inventory :期初存货charitable donation :慈善捐款cost of goods sold :销货成本deduction :n.扣除；扣除额depreciation :n.折旧dependent :n.被抚养人distribution :n.配销e-filing :n.网络报税freight :n.运费exemption :n.免税额gross margin :毛利filing status :报税身分income statement :损益表head of household :户长net income :净损益，净收入married filing separately :已婚分报net sales :销货净额return :n.退税；收益operating expense :营业费用tax arrears :欠税，滞纳税金sales revenue :销货收入tax credit :税款扣抵额财务与会计：资产负债表tax evasion :逃(漏)税accumulated depreciation :备抵折旧tax return :报税单asset :n.资产tax saving :节税balance sheet :资产负债表unearned income :非劳动收入contributed capital :实缴股本税务：税务事宜fixed asset :固定资产alimony :n.赡养费liability :n.负债corporate tax :企业税notes payable :应付票据direct tax :直接税prepaid expense :预付款项excluding tax :不含税retained earnings :保留盈余gift tax :赠与税stockholders' equity :股东权益income tax :所得税产业：品管inheritance tax :遗产税batch :n.一批IRS (Internal Revenue Service) :美国国税局glitch :n.缺失progressive taxation :累进课税inspection :n.检查tax break :减税优惠leave out :遗漏tax increase :增税QC history :品管记录tax reform :税务改革QC procedure :品管流程tax revenue :税收quality standard :质量标准taxation :n.课税；征税random sampling :随机抽样taxpayer :n.纳税人recall :v.回收谈判：代理权reject :v.拒收；退回allowance :n.折让；备抵simulation test :模拟测试distribute :v.经销；代理产业：生产制造distribution network :经销网assembly line :装配线distributorship :n.代理权；经销权automated :a.自动化的exclusive :a.独家的breakthrough :n.突破hammer out :敲定capacity utilization :产能利用minimum :a.最低的component :n.零件normally :adv.通常；一般情形electronics :n.电子产品null and void :(法律上)无效的farm produce :农业产品third party :第三方global warming :全球暖化written consent :书面同意书high-tech industry :高科技产业谈判：合约labor-intensive :a.劳力密集的alliance :n.结盟；联盟manufacturing :n.制造amend :v.修改；修订mass production :大量制造attorney :n.律师offshoring :n.产业外移beneficial :a.受益的；有利的outsource :v.外包breach :n.违反；侵害power failure :停电clause :n.条款production capacity :产能commit :v.承诺；保证production process :生产流程compromise :v.妥协；让步recycling :n.回收；再生contract :n.合约semiconductor :n.半导体deadlock :n.僵局service industry :服务业dotted line :(尤指文件签名处之)点线；虚线waste disposal :废弃物处理draft :n.草稿；草案国际贸易：货运negotiator :n.谈判者；磋商者cash on delivery :货到付款party :n.(契约)当事人；一方delay :v.延迟resume :v.重新开始free on board :船上交货terminate :v.终止；终结ground delivery :海陆运输terms and conditions :交易条款letter of credit :信用状timetable :n.时间表lump sum :一次付清谈判：议价Net 30 :货到后三十日付款affordable :a.负担得起的net weight :净重bargain :v.议价pallet :n.(装卸、搬运货物用的)货板discount :n.折扣rush order :紧急订单；急件going rate :现行价格；现在行情shipment :n.货运物；货运in bulk :大量国际贸易：进出口outrageous :a.荒唐的；骇人听闻的customs duty :关税preferential price :优惠价格duty-free :a.免税的price war :价格战；削价竞争export :n.出口profit margin :毛利(率)import ban :进口禁令profitable :a.有利润的；有赚头的import restriction :进口限制quantity :n.数量；数额import substitution :进口替代quote :n.报价non-tariff barrier :非关税壁垒reflect :v.反映quarantine :n.检疫；隔离throw in :外加；额外赠送quota :n.配额通讯：传真smuggling :n.走私cover sheet :封面页国际贸易：贸易face down :正面朝下barrier :n.障碍fax machine :传真机bilateral :a.双边的incoming :a.传进来的boycott :v.抵制paper jam :卡纸dumping :n.倾销refill :v.再装填free trade :自由贸易resolution :n.分辨率Normal Trade Relations :正常贸易关系scan :v.扫描protectionism :n.保护主义通讯：电话英语trade agreement :贸易协议call waiting :电话插拨trade friction :贸易磨擦caller ID :来电显示器trade imbalance :贸易不均衡cell phone :手机trade surplus :贸易出超cold call :陌生电访；主动以电话推销商品trade talk :贸易会谈cordless :a.无线的国际贸易：外汇dial tone :拨号音currency :n.货币，通货directory assistance :查号服务devalue :v.贬值extension :n.分机号码downward :a.下降的，向下的long-distance call :长途电话exchange rate :汇率payphone :n.公共电话float :v.浮动receiver :n.电话筒fluctuation :n.变动，波动reception :n.收讯；接收foreign exchange :外汇telemarketing :n.电话营销foreign exchange loss :汇兑损失text message :简讯in dollar terms :以美元换算toll-free :a.免付费的intervention :n.干预；介入touch-tone phone :按键式电话peg :n.连动；紧盯(某货币)transfer :v.转接purchasing power parity :购买力平价voicemail :n.语音信箱selling pressure :卖压wrong number :打错电话volatile :a.不稳定的；易波动的通讯：电子邮件会议：会后attachment :n.附加檔consensus :n.(意见等的〉一致；共识capacity :n.容量decision :n.决定；裁决CC (carbon copy) :副件抄送get down to business :开始办正事delete :v.删除implement :v.实施；执行download :v.下载minutes :n.会议记录e-mail :v.寄电子邮件postpone :v.延期forward :v.转寄tie up loose ends :处理枝节问题junk mail :垃圾邮件unresolved :a.未解决的mailbox :n.邮件信箱会议：会前recipient :n.收件者announce :v.宣布reply :n.回复chairman :n.主席salutation :n.称谓conference room :会议室subject :n.主旨document :n.文件通讯：邮件equipment :n.设备fragile :a.易碎的formal :a.正式的mail order :邮政划拨location :n.地点mailman :n.邮差meeting notice :会议通知parcel :n.包裹participate :v.参加postage :n.邮资reschedule :v.重新安排postmark :v.邮戳会议：会中printed matter :印刷品brainstorm :v.脑力激荡registered letter :挂号信clarify :v.澄清return address :寄件人地址debate :n.辩论sender :n.寄件者disagree :v.不同意zip code :邮政编码elaborate :v.详述；详加说明投资：股市finalize :v.完成；敲定investor:n.投资人，投资方fire away :尽管说；尽管问吧analyst :n.分析师floor :n.发言权anticipation :n.预期input :n.(建设性的)意见、评论asking price :卖价interrupt :v.打断；插嘴bear market :熊市motion :n.临时动议bellwether :n.指标证券；指标股nominate :v.提名blue-chip :a.蓝筹股的objective :n.目的bottom out :止跌回稳pick someone’s brain :听取意见或建议decline :v.下跌point fingers :(轻蔑地)指责dividend :n.股利pros and cons :利弊得失EPS (earnings per share) :每股盈余reconvene :v.再召开；再召集individual investor :散户resolution :n.(会议等的)决议insider trading :内线交易summarize :v.摘要；扼要说明IPO (initial public offering) :首次公开发行table :v.搁置jump :v.快速大幅上涨unanimous :a.一致同意的；无异议的limit up :涨停板you’re up :该你了；轮到你了make a profit :获利简报：使用图表margin trading :信用交易attention :n.注意mixed :a.涨跌互见的compared to :与……相比online trading account :在线交易账户erratic :a.不稳定的；无规律的OTC market :店头市场figure :n.数字peak :n.顶点；高点fluctuate :v.波动；震荡plunge :v.快速大幅下跌level out :持平portfolio :n.投资组合make up :占了；凑足pullback :n.拉回pick up :(销售等)开始好转、增加quarterly report :季报plateau :n.(上升后的)稳定水平(或时期)rally :v.扬升share :n.占有率rebound :n.反弹sliver :n.薄片record high :历史新高transparency :n.投影片run up :走高简报：作简报SEC (Securities and Exchange Commission) :证券管理委员会come down to :最重要的是share price :股价conclude :v.作总结sink :v.向下探底condition :v.影响；调整soar :v.飙涨divide :v.分成；分开stay on the sidelines :退场观望forecast :n.预测stock market :股市fruits of (one’s) labor :努力的成果stock split :股票分割goal :n.目标；目的stockbroker :n.股票经纪人handout :n.讲稿；讲义TAIEX (Taiwan Stock Exchange Stock Index) :台湾证券交易股价指数keep up the good work :好好继续保持trading volume :交易量make it big :大获成功undervalue :v.低估overview :n.概观；大要投资：基金与其他reverse :v.反转；逆转bond fund :债券型基金revolutionary :a.革命性的closed-end fund :封闭型running :adv.连续地derivative :n.衍生商品selling point :卖点equity fund :股票型基金team up with :与……合作fund manager :基金经理人total sales :总销售额futures :n.期货video :n.影片hedge fund :避险基金wrap up :完成；结束index fund :指数型基金经济：国际经济leverage :n.杠杆bailout :n.紧急援助management fee :管理费creditor nation :债权国mutual fund :共同基金developed country :已开发国家offshore fund :海外基金emerging market :新兴市场option :n.选择权European Union :欧盟REIT (Real Estate Investment Trust) :不动产投资信托基金G10 :十大工业国trust :n.信托globalization :n.全球化warrant :n.认股凭证IMF :国际货币基金投资：债券sanction :n.制裁bond rating :债券评等summit :n.高峰会convertible bond :可转换债券World Bank :世界银行government bond :政府债券WTO :世贸组织junk bond :垃圾债券经济：国内经济medium-term note :中期债券budget bill :预算案par value :面值budget deficit :预算赤字premium :n.溢价economic policy :经济政策redeem :v.赎回economic reform :经济改革T-Note (Treasury note) :中期国库券electricity :n.电力underwriter :n.(股票、债券等的)承销公司；承销商infrastructure :n.基础建设yield :n.收益investment environment :投资环境行销：促销monetary policy :货币政策coupon :n.折价券real estate :房地产feature :n.特性subsidy :n.补助，补贴flier :n.传单unemployment rate :失业率free sample :免费样品经济：经济趋势giveaway :n.赠品economic fluctuation :经济波动like gangbusters :狂销；热卖inflation :n.通货膨胀poster :n.海报lagging indicator :落后指标promotional campaign :促销活动optimistic :a.乐观的sachet :n.试用包outlook :n.展望sales promotion :促销recession :n.景气衰退sport :v.展现；夸示recovery :n.复苏target :v.锁定stagnant :a.停滞的行销：广告宣传turnaround :n.(营业、经济等的)突然好转billboard :n.广告广告牌经济：经济学用语come on the market :上市bubble economy :泡沫经济commercial :n.电视广告current account :经常帐exposure :n.曝光(率)deficit :n.赤字；逆差eye-catching :a.引人注目的domestic demand :国内需求Internet ad :网络广告economic growth :经济成长media :n.媒体economic statistics :经济统计print ad :平面广告export-oriented economy :出口导向经济slogan :n.标语；口号foreign exchange reserve :外汇存底theme :n.主题GDP :n.国内生产毛额trademark :n.商标index :n.指数user-friendly :a.使用方便的indicator :n.指标行销：商展liberalization :n.自由化bottom line :结余；结算macroeconomics :n.总体经济学bundle :n.搭售商品market economy :市场经济convention :n.(专业)展览会standard of living :生活水平demonstration :n.展示undersupply :n.供给不足entrance :n.入口客服：客户投诉go with :选择；决定采用break down :故障high traffic :a.高流量的claim :n.(保险)理赔；费用申请marketing material :营销材料;宣传品complaint :n.抱怨；不满sign :n.标志criticism :n.批评trade show :商展defective :a.瑕疵的；有缺陷的turnout :n.出席者；参观人数feedback :n.意见反映visible :a.显眼的improve :v.改进；改善行销：行销企划invalid :a.无效的competition :n.竞争；竞争对手price list :价目表customer base :顾客群product quality :产品质量distribution :n.经销；配销purchase :n.购买market research :市场研究refund :n.退费market survey :市场调查replacement :n.更换marketing budget :营销预算warranty :n.保固marketing plan :营销计划客服：售后服务marketing strategy :营销策略assemble :v.聚集，组装potential client :潜在客户customer satisfaction :客户满意(度)pricing strategy :定价策略customer service hotline :客服热线respondent :n.受访者defer payment :延后付款retailer :n.零售商delivery :n.递送sposorship :n.赞助installation :n.安装supplier :n.供货商long-standing :a.长期的target market :目标市场manual :n.使用手册业务：出差membership :n.会员身分，会员资格baggage claim :行李提领处model number :型号baggage handler :行李搬运员part missing :缺零件boarding pass :登机证place order :下订单business suite :商务套房receipt :n.收据carry-on luggage :随身行李subscribe :v.订购Immigration :n.入境管理处；移民企业经营：办公室流程itinerary :n.行程表coworker :n.同事jet lag :时差不适dress code :服装规订on business :出差；洽公escort :v.陪同R&R (rest and relaxation) :休息放松inventory :n.库存reconfirm :v.再确认meeting room :会议室reservation :n.订位punch in :上班打卡room service :客房服务receptionist :n.柜台人员；接待人员stipend :n.津贴requisition form :需求单switch flights :转机security guard :保全人员travel agent :旅行代办员；旅行社业务security system :保全系统业务：电子商务shredder :n.碎纸机buy-it-now price :直接购买价stockroom :n.储藏室community :n.社群swipe card :刷卡consumer base :消费群企业经营：经营管理e-commerce :n.电子商务assignment :n.分派；任务feedback :n.意见回馈audit :n.稽查；稽核fraud :n.骗局；诈骗authority :n.权限max out :刷爆bankruptcy :n.破产online auction :网络拍卖corner the market :垄断市场place a bid :投标；出价corporate culture :企业文化platform :n.平台development :n.发展；开发product catalog :产品目录diversify :v.多角化;多样化reserve price :底价downsize :v.缩编transaction :n.交易innovation :n.创新vendor profile :卖家简介merger :n.合并；并购业务：付款条件operation :n.营运cash discount :现金折扣risk :n.危机；风险consignment :n.寄售(货品卖出才付款) strategy :n.策略direct deposit :直接汇款subordinate :n.下属extend :v.展延track record :绩效纪录open account :记帐交易企业组织：企业简介payment in advance :预先付款branch office :分公司refundable :a.可退还的company profile :公司概况shipment :n.装运；装载的货物core business :核心事业wire transfer :电汇转帐corporation :n.公司，企业业务：交货found :v.创立Carriage Paid To (CPT) :运费付至……headquarters :n.总公司consignee :n.收件人joint venture :合资企业delayed delivery :延期交货limited liability :有限责任Delivered Duty Paid (DDP) :完税后交货listed company :上市公司Delivered Ex Ship (DES) :目的港船上交货market capitalization :市价总值delivery date :交货日期merger :n.合并delivery order (D/O) :到港通知nonprofit :a.非营利的express mail :快递state-run enterprise :国营企业Free On Board (FOB) :船上交货subsidiary :n.子公司packing list :装箱单；送货明细企业组织：组织架构weight (WT) :n.重量CEO :n.执行长Ex Works (EXW) :工厂交货价chief of staff :人事总务主管业务：洽谈业务counselor :n.顾问bulk order :大量订购division :n.事业部commission :n.佣金entrepreneur :n.企业家competitive edge :竞争优势executive :n.高阶主管deal :n.交易human resources :人力资源hot seller :畅销品；热卖商品jurisdiction :n.管辖范围in stock :库存leadership :n.领导lead time :交货期(从订货到取货所需的时间) sales representative :业务代表，业务员market share :市场占有率人资：面试product line :产品线annual leave :年假proceeds :n.净收入；净所得(此义恒作复数) background :n.背景；经历quantity discount :大量订购折扣career :n.职业；生涯quotation :n.报价单compensation :n.报酬；津贴；薪水sales pitch :营销辞令；营销手法competent :a.能干的；有能力的specs (specifications) :n.规格describe :v.描述swear by :保证；强力推荐employee number :员工编号业务：商务餐会evaluate :v.考核business dinner :商业晚餐experience :n.经验dessert :n.甜点full-time :a.全职的discussion :n.讨论hardworking :a.工作勤奋的etiquette :n.礼仪health insurance :健康保险follow up :后续追踪hire :v.雇用hospitality :n.殷情招待hiring criteria :录取标准host :v.主持interviewee :n.面试者；受访者invitation :n.邀请overtime :n.加班luncheon :n.午餐宴performance :n.表现pick up the tab :付帐picture :v.描绘；想象rain check :改期position :n.职务；职位reception :n.招待会；欢迎会probationary period :试用期schedule :v.安排；预定proficient :a.精通的toast :v.提议为……干杯qualified :a.有资格的；能胜任的银行业务：票据report to :直属cashier's check:本票responsible :a.有责任的；应负责任的check:n.支票resume :n.履历表clearing house:票据交换所；清算所skill :n.技能；技术endorse:v.背书strong point :优点financial institution:金融机构supervisor :n.主管mature:v.(定存、票据等)到期title :n.职称money order:汇票travel :n.出差；出外营销paycheck:n.薪资支票working hours :工作时间stop payment:止付人资：人事管理postdated check:远期支票break :n.(短暂)休息时间traveler's check:旅行支票bulletin board :公布栏银行业务：消费金融company policy :公司政策cancel:v.停(卡)effective :a.生效的；有效力的cash card:现金卡incentive program :奖励制度collateral:n.抵押品；担保品leave of absence :事假credit card:信用卡on-the-job training :在职训练credit limit:信用额度seniority :n.资历；资深credit rating:信用评等sexual harassment :性骚扰debit card:签帐卡sick day :有给薪病假debt consolidation:负债整合take over :接替；接管default:n.违约temp :n.临时雇员freeze:v.冻结(账户)人资：人事异动installment:n.分期付款business trip :出差loan:n.贷款glass ceiling :玻璃天花板；女性升迁障碍minimum finance charge:每月最低应缴金额headhunter :n.猎人头公司mortgage:n.房贷；抵押借款job-hopping :n.跳槽statement:n.账单明细lay off :解雇；裁员outstanding:a.未清偿的；未付清的promotion :n.升职refinance:v.重新贷款relocate :v.调职财务与会计：企业资源规划reshuffle :v.改组；改革；洗牌big bang approach :全面导入法resignation :n.辞职cash flow :现金流量retirement :n.退休custom-made :a.客制的sex discrimination :性别歧视ERP :企业资源规划(EnterpriseResourcePlanning)successor :n.继任者；继承人financial statement :财务报表suspension :n.停职franchising strategy :分点推广法turnover rate :流动率；离职率GAAP(generally accepted accounting principles) :公认会计原则社交：接待访客integrated :a.整合的briefing :n.简报slam dunk approach :强力置入法business card :名片财务与会计：会计流程comfortable :a.舒适的；自在的invoice :n.发票demonstration :n.展示ledger :n.分类帐expect :v.等待non-payment :n.未付，未缴impress :v.使……留下深刻印象outstanding :a.未偿付的interpreter :n.翻译员overcharge :v.索价过高，溢收费用introduce :v.介绍overdue :a.逾期的overseas visitor :外宾payment terms :付款条件pick up :接送receipt :n.收据reception desk :接待处；柜台reimbursement request :请款单see off :送机remittance :n.汇款tour :n.参观；游览保险：保险给付welcoming party :欢迎派对coinsurance :n.共同保险(金)社交：谈工作compensation :n.赔偿department :n.部门co-payment :n.定额手续费freelance :a.无契约限制的deductible :n.自负额immediate boss :直属上司escape clause :免责条款in charge :负责exclusion :n.排除给付in line for :很有可能得到out-of-pocket :a.自掏腰包的lecture :n.责备；训斥payout :n.保险给付额line of work :行业validity :n.正当性；有效性nine to five :朝九晚五保险：保单orientation :n.新进员工训练compulsory :a.强制性的pressure :n.压力coverage :n.承保范围quit :v.辞职expiration :n.期满；截止raise :n.加薪insurance :n.保险retirement :n.退休insurer :n.保险公司rush hour :尖峰时间personal liability :个人责任险specialize :v.专攻policy :n. 保单work for :在……上班；为……工作policyholder :n.投保人社交：谈休闲premium :n.保险费badminton :n.羽毛球renew :v.更新；续(约)belly dance :肚皮舞rider :n.附加条款bowl :v.打保龄球waiver :n.免责险ceramics :n.陶艺办公室：整理文件Chinese checkers :n.跳棋drawer :n.抽屉concert :n.音乐会；演奏会filing cabinet :档案柜couch potato :老是坐在沙发上看电视的懒骨头flip through :以指头轻触搜寻craft :n.手工艺label :v.贴上标签DIY (Do It Yourself) :自己动手作paper clip :回形针flea market :跳蚤市场paper punch :钉孔机foot massage :脚底按摩sleeve :n.(透明)档案夹free time :休闲时间staple :v.用订书机装钉golf :n.高尔夫球staple remover :钉书针移除器green thumb :擅长园艺办公室：影印gym :n.健身房enlarge :v.放大hobby :n.嗜好jam :v.卡纸jigsaw puzzle :拼图游戏lighten :v.变淡jog :v.慢跑make a copy of :影印一份……knitting :n.编织original :n.原稿leisure activity :休闲活动percentage :n.百分比movie theater :电影院reset :n.重新设定night market :夜市scroll down :向下卷动outdoor :a.户外的；喜欢户外活动的size :n.大小；尺寸outing :n.远足，郊游smudge :n.脏污pastime :n.消遣，娱乐streak :n.刮痕photography :n.摄影toner :n.碳粉pool :n.撞球two-sided :a.双面的resort :n.度假村，旅游胜地warm-up time :热机时间rock climbing :攀岩办公室：使用电脑sauna :n.蒸汽浴back up :备份snorkeling :n.浮潜bookmark :v.加入书签soccer :n.足球browser :n.浏览器sports :n.运动crash :v.当机sunbathe :v.作日光浴defragment :v.磁盘重整suntan :n.晒黑down :a.挂了；无法运作surf the Internet :上网filename :n.檔名surfing :n.冲浪folder :n.档案夹table tennis :桌球graphics file :图档tai chi :太极hard drive :硬盘tap dance :踢踏舞input method :输入法tennis :n.网球install :v.安装theme park :主题乐园key combination :组合功能键valet service :泊车服务log on :登入社交：闲谈memory :n.内存alumni reunion :同学会offline :a.离线的ballad :n.抒情歌曲online :a.联机的bargain :n.廉售品，特价品pop up :突然出现；跳出来bathing suit :泳衣power button :电源按钮；电源键box office :票房，售票亭restart :v.重新开机check-up :n.健康检查search :n.搜寻clear up :放晴update :v.更新college :n.大学virus :n.病毒comedy :n.喜剧wizard :n.高手；奇才compare :v.比较银行业务：一般业务divorce :v.离婚ATM:n.自动柜员机domestic car :国产车automatic bill payment:自动转帐服务economic :a.经济的balance:n.余额；差额fitness :n.健康；健美bank account:银行账户flu :n.流行性感冒bank holiday:银行公休日；国定假日haircut :n.理发banking:n.银行业务hangover :n.宿醉banknote:n.纸币；钞票horror movie :恐怖片certificate of deposit:定期存款humid :a.潮湿的checking account:支票存款账户illness :n.疾病deposit:n.存款in shape :身体健康discount rate:重贴现率injury :n.伤害Individual Retirement Account:个人退休账户insomnia :n.失眠interest:n.利息jazz :n.爵士乐safe-deposit box:(银行)保险箱keep fit :保持健康savings account:储蓄存款账户kilometer :n.公里signature:n.签名lifestyle :n.生活方式teller:n.(银行)出纳员low-fat :a.低脂的transfer:v.转帐married :a.已婚的wire:v.汇款MSN :实时通讯withdraw:v.提款on a diet :节食on a roll :大为成功，连番上涨overcast :a.阴暗的，阴天的pop :a.流行的romance movie :浪漫爱情片sci-fi (science fiction) :科幻小说single :a.单身的sky-high :a.极高的Skype :n.网络电话sober colors :素色splitting headache :偏头痛stick shift :(车子的)排档stomachache :n.胃痛suffocating :闷热的tension :n.紧张twin :n.双胞胎typhoon :n.台风under the weather :不舒服used car :二手车vacation :n.假期vegetarian :n.素食者work out :运动。

损益表中英文对照

项目产品销售收入其中：出口产品销售收入减：销售折扣与折让产品销售净额减：产品销售税金产品销售成本其中：出口产品销售成本产品销售毛利减：销售费用管理费用财务费用其中：利息支出(减利息收入) 汇兑损失(减汇兑收益)产品销售利润加：其他业务利润营业利润加：投资收益营业外收入减：营业外支出加：以前年度损益调整利润总额减：所得税净利润ITEMSSalesIncluding：Export salesLess：Sales discounts and allowancesNet salesLess：Sales taxCost of salesIncluding：Cost of export salesGross profitLess：Selling expenseGeneral and administrative expenseFinancial expenseIncluding：Interest expense ( less interest income ) Exchange loss ( less exchange gain )Income from main operationAdd：Income from other operationsOperating incomeAdd：Investment incomeNon-operating incomeLess：Non-operating expenseAdd：Adjustment to prior year's income and expense Income before taxLess：Income taxNET INCOME。

审计、财务常用英文词汇

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

常用会计英语词汇完整

常用会计英语词汇完整Introduction会计是一门涉及到财务数据处理和分析的重要学科，它在全球范围内都有广泛的应用。

掌握会计英语词汇是进行国际财务交流和专业沟通的必备技能。

本文将介绍一些常用的会计英语词汇，帮助读者更好地理解和运用这些术语。

1. Financial Statements（财务报表）Income Statement（损益表） - 一种用于报告某一特定时期的公司收入、费用和净利润的财务报表。

Balance Sheet（资产负债表） - 描述企业在特定日期的资产、负债和所有者权益的快照。

Cash Flow Statement（现金流量表） - 报告企业经营活动、投资活动和筹资活动的现金流量情况。

Statement of Shareholders’ Equity（股东权益变动表） - 展示了股东权益在特定时期内的变动情况，包括净利润、股东投入和股东取出的金额。

2. Accounting Methods（会计方法）Accrual Accounting（权责发生制） - 根据经济实际发生的权责将收入和支出划分到特定期间，无论与货币流动是否有关。

Cash Accounting（现金基准制） - 根据现金实际收入和支出的时间来记录收入和支出，忽略收入和支出的实际发生时间。

Double-Entry Bookkeeping（复式记账法） - 一种会计方法，每个交易都会同时在借方和贷方产生相等的金额。

Cost Accounting（成本会计） - 一种会计方法，用于计算和控制产品和服务的成本。

Forensic Accounting（法务会计） - 结合会计和调查技术，用于揭示和防止经济犯罪。

3. Financial Ratios（财务比率）Profit Margin（利润率） - 净利润与收入的比例，反映每销售单位产品或提供服务的利润水平。

Return on Investment (ROI)（投资回报率） - 投资获得的利润与投资成本的比例。

损益表词汇

归属于母公司的净利润
Attributable to minority interests
归属于少数股东损益
Equity Earning
股权收益
或股本盈利
equity investment
权益投资
或股权投资
Gains（losses）on equity investments, net
权益投资净损益
或股权投资净损益
每股股息、每股分红
Cash flow from operations（CFFO）
经营活动产生的现金流量
Weighted average number of common and common equivalent shares outstanding：
信贷和保险损失准备
信贷和保险损失准备金
trading profit
营业利润
Recognized Income and Expense
可辨认收入和费用,其中income包括持有某项资产或资产组期间的现金流量和处置时的现金流量，expense包括可明确归属于该资产的取得、持有和处置费用。并不只用于金融机构。
营业利润/（亏损）
Operating profit
营业利润
Operatingmargin
营业利润率
EBIT margin
EBIT率（营业利润率）
Profit before disposal of investments
出售投资前利润
Operating expenses:
营业费用：
Research and development costs（R&D）
Comprehensive income
综合收益、全面收益