财务报表英文翻译

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会计专业术语翻译

会计专业术语翻译

会计方面专业术语的英文翻译acceptanc e承兑account 账户accountan t会计员accountin g会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotment s分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessmen t课税assets 资产attorneyfee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draf t银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptc y破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchan g汇e票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds债券bonus红利book valu e账面价值bookkeepe r簿记员bookkeeping 簿记branch office general ledger支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cashin bank 存银行现金cash ondelivery 交货收款cash onhand 库存现金cash payment现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness借据certified check 保付支票certified public accountant会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balancesheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost pric e成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expen s送e货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款depositslip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterpris e企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchangeloss 兑换损失expenditure 经费expense 费用extension 延期facevalu e票面价值factor 代理商fair valu e公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cos t固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income ta x所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investmen t投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本jointventure 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amoun t净额net asset 资产净额net incom e净收入net loss 净亏损net profi t纯利netvalue 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivabl e应收款recoup 补偿redemptio n偿还refund 退款remittanc e汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales销货sale return 销货退回sale discount 销货折扣salvage 残值sample fe e样品scrap废料scrap value 残余价值securitie s证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cos t总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travellin g差旅费trial balance 试算表trust信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimitedcompany 无限公司unlimitedliability 无限责任unpaiddividend 未付股利valuation 估价value价值vendor 卖主voucher 传票wagerate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work orde r工作通知单year end 年结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Certificate in Internal Auditing 内部审计证书Certificate in Management Accountin g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 acceptedaccounti npgrinciples 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 ExchangeCommissio n证券交易委员会Statement of cash flow 现金流量表Statement of financialposition 财务状况表Tax accounting 税务会计Accountin e g quation会计等式Articulation 勾稽关系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Disclosur e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Investingactivities 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。

财务报表中英文汉英英汉对照

财务报表中英文汉英英汉对照

活期历史明细清单: Current Detailed List of History帐号:Account Number户名:Customer Name操作地区:Operation Region操作网点:Operation Branches操作柜员:Operation Teller工作日期:Date of Work入账日期:Date Recorded币种:Currency Type交易代码:Transaction Code注释:Remark借贷:Lend or Loan金额 Money余额 Balance地区 Region网点Branches操作员 Operator界面 Interface息 Interest税Tax工资 Wage存deposit支取Expenditure汇款remittance收费fee批量业务 Batch Business柜面交易 Counter transaction开户:Account摘要:Abstract地点:location打印机构:Print Agencies现存:Cash deposit转存:Transfer into现支:Cash expenses扣年税:Annual tax deduction包月费:Monthly fee中心入账:Center recorded银行对账单:Bank Reconciliatio打印柜员号printed teller sequence numbernuméro imprimé de caissier打印时间 print timeTemps imprimé账号 account numbernuméro de compte客户名称 account namenom et prénom de compte币别 currencymonnaie钞汇鉴别cash remittance identificationidentification d'envoi de fonds / remise de billets起始日期 start datedate de début终止日期termination date / expirty datedate d’expiration交易日期 trade /transaction datedate de l’opération摘要 abstractextrait交易金额transaction amountmontant de l'opération账号余额 account balancesolde du compte对方账号 reciprocal account number numéro de compte réciproque对方帐户名称 reciprocal account name nom de compte réciproque操作员号 operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratctextrait autobiographique现金存入 cash depositdép?t en espèces结息 interest settlementrèglement d'intérêt现金支取 cash withdrawretrait en espèces中国银行的流水清单RBS流水查询 RBS Transaction inquiry enquête de transaction终端 terminalTerminal柜员 tellercaissier交易码 transaction codeCode de transaction工作站 workstationPoste de travail页数 pagination / paginal number / page numberpagination起息日 value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷 teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent主管 chief manager / executive Administrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。

企业年报 利润表 英语

企业年报 利润表 英语

企业年报利润表英语1. 英语:Income Statement 翻译:利润表。

2. 英语:Revenue 翻译:收入。

3. 英语:Cost of Goods Sold (COGS) 翻译:销售成本(COGS)。

4. 英语:Gross Profit 翻译:毛利润。

5. 英语:Operating Expenses 翻译:营业费用。

6. 英语:Operating Income 翻译:营业利润。

7. 英语:Interest Income 翻译:利息收入。

8. 英语:Interest Expense 翻译:利息支出。

9. 英语:Earnings Before Interest and Taxes (EBIT) 翻译:息税前利润(EBIT)。

10. 英语:Tax Expense 翻译:税收支出。

11. 英语:Net Income 翻译:净利润。

12. 英语:Pre-tax Income 翻译:税前收入。

13. 英语:Profit Margin 翻译:利润率。

14. 英语:Return on Investment (ROI) 翻译:投资回报率(ROI)。

15. 英语:Earnings Per Share (EPS) 翻译:每股收益(EPS)。

16. 英语:Cash Flow from Operations 翻译:经营活动现金流。

17. 英语:Cash Flow from Investing Activities 翻译:投资活动现金流。

18. 英语:Cash Flow from Financing Activities 翻译:筹资活动现金流。

19. 英语:Net Cash Flow 翻译:净现金流。

20. 英语:Change in Working Capital 翻译:营运资本变动。

财务报表英文翻译

财务报表英文翻译

资产负债表(一)一、资产ASSETS流动资产:CURRENT ASSETS货币资金Cash and cash equivalents结算备付金Provision of settlement fund拆出资金Funds lent交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收保费Insurance premiums receivable应收分保账款Cession premiums receivable应收分保合同准备金Provision of cession receivable应收利息Interests receivable其他应收款Other receivables买入返售金融资产Recoursable financial assets acquired存货Inventories其中:原材料Raw materials库存商品(产成品)Finished goods一年内到期的非流动资产Non-current assets maturing within one year其他流动资产Other current assets其中:内部银行Including:In-house bank流动资产合计TOTAL CURRENT ASSETS非流动资产:NON-CURRENT ASSETS发放贷款及垫款Loans and payments可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment real estates固定资产(固定资产原价)Fixed assets(Original value of fixed assets)减:累计折旧Less:Accumulated depreciation固定资产净值Fixed assets-net value减:固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets其中:特准储备物资Including:Physical assets reserve specifically authorized非流动资产合计TOTAL NON-CURRENT ASSETS资产总计TOTAL ASSETS二、负债LIABILITIES流动负债:CURRENT LIABILITIES短期借款Short-term borrowings向中央银行借款Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance卖出回购金融资产款Funds from sales of financial assets with repurchasement agreement 应付手续费及佣金Handling charges and commissions payable应付职工薪酬Employee benefits payable其中:应付工资Including:Wages payable应付福利费Welfare payable其中:职工奖励及福利基Including:Bonus and welfare fund for staff and workers应交税费Taxes and surcharges payable其中:应交税金Including:Taxes payable应付利息Interests payable应付股利Dividends payable其他应付款Other payables应付分保账款Cession insurance premiums payable保险合同准备金Provision for insurance contracts代理买卖证券款Funds received as agent of stock exchange代理承销证券款Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liabilities其中:内部银行Including:In-house bank流动负债合计TOTAL CURRENT LIABILITIES非流动负债:NON-CURRENT LIABILITIES长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Estimated Liabilities递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liabilities其中:特准储备基金Including:Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES负债合计TOTAL LIABILITIES三、所有者权益(或股东权益):OWNERS' EQUITY(or shareholders' equity)实收资本(或股本)Paid-up capital(or share 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 capital减:已归还投资Less:Investment returned实收资本净额Net paid-up capital资本公积Capital reserves减:库存股Treasury stock专项储备Special reserves盈余公积Surplus reserves其中:法定公积金Statutory surplus reserve任意公积金Other surplus reserve储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalized on return of investment一般风险准备Provision for normal risks未分配利润Retained earnings/Undistributed profits外币报表折算差额Exchange differences on translating foreign operations归属于母公司所有者权益合计Total equity attributable to the shareholders of parent companyTotal equity attributable to the shareholders of parent company少数股东权益Minority shareholders' equity (B/S)所有者权益合计TOTAL OWNERS' EQUITY负债和所有者权益总计TOTAL LIABILITIES AND OWNERS' EQUITY资产负债表(二)一、资产ASSETS流动资产: CURRENT ASSETS货币资金Cash and cash equivalents交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable减:坏帐准备Less:Provision for bad debts预付款项Advances to suppliers应收股利Dividends receivable其他应收款Other receivables存货Inventories其中:原材料Including:Raw materials库存成品及商品Inventory of finished goods低值易耗品Consumbles一年内到期的非流动资产Non-current assets maturing/due within one year 其他流动资产Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产:NON-CURRENT ASSETS可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资long-term equity investments投资性房地产Investment real estate固定资产(固定资产原价)Fixed assets(Original value of fixed assets)减:累计折旧Less:Accumulated depreciation固定资产净值Fixed assets-net value减:固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets非流动资产合计TOTAL NON-CURRENT ASSETS资产总计TOTAL ASSETS二、负债LIABILITIES流动负债:CURRENT LIABILITIES短期借款Short-term borrowings交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance应付职工薪酬Employee benefits payable/Staff remuneration payables应交税费Taxes and surcharges payable应付股利Dividends payable其他应付款Other payables一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liabilities流动负债合计TOTAL CURRENT LIABILITIES非流动负债:NON-CURRENT LIABILITIES长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Provisions for liabilities递延所得税负债Deferred income tax liabilities其他非流动负债Other non-current liabilities非流动负债合计TOTAL NON-CURRENT LIABILITIES负债合计TOTAL LIABILITIES三、所有者权益(或股东权益):OWNERS' EQUITY (or shareholders' equity)实收资本(或股本)Paid-up capital (or share capital)其中:国家资本National capital集体资本Collateral capital法人资本Legal person's capital个人资本Personal capital外商资本Foreign capital资本公积Capital reserves减:库存股Treasury stock盈余公积Surplus reserves未分配利润Retained earnings/Undistributed profit所有者权益(或股东权益)合计TOTAL OWNERS' EQUITY (OR SHAREHOLDERS' EQUITY)负债和所有者权益(或股东权益)总计TOTAL LIABILITIES AND OWNERS' EQUITY利润表一、营业总收入Overall sales/Overall income其中:营业收入Including: Sales/Income from operations/Income from operations 其中:主营业务收入Sales/Income from main business/Income from main business 其他业务收入Sales/Income from other business/Income from other business 利息收入Interests income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本Overall costs其中:营业成本Including: Costs of operations其中:主营业务成本Costs of main business其他业务成本Costs of other business利息支出Interests expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Taxes and surcharges on operations销售费用Selling and distribution expenses管理费用General and administrative expenses其中:业务招待费Entertainment expenses/Business entertainment研究与开发费Research and development costs财务费用Financial expenses其中:利息支出Interests expenses利息收入Interests income汇兑净损失Foreign exchange net loss资产减值损失Impairment loss on assets加:公允价值变动收益(损失以“-”号填列)Plus: Gain or loss from changes in fair values 投资收益(损失以“-”号填列)Investment income其中:对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates汇兑收益(损失以“-”号填列)Gain or loss on foreign exchange transactions三、营业利润(亏损以“-”号填列)Profit from operations加:营业外收入Plus: Non-operating profit其中:非流动资产处置利得Gain from disposal of non-current assets非货币性资产交换利得Gain from exchange of non-monetary assets政府补助Governmental subsidy债务重组利得Gain of debt restructuring减:营业外支出Less: Non-operating expenses其中:非流动资产处置损失Loss from disposal of non-current assets非货币性资产交换损失Loss from exchange of non-monetary assets债务重组损失Loss of debt restructuring四、利润总额(亏损总额以“-”号填列)Profit before tax加:应弥补亏损Loss to cover减:所得税费用Less: Income tax expenses五、净利润(净亏损以“-”号填列)Net profit其中:被合并方在合并前实现的净利润Among which: Net profit recognized before the merger归属于母公司所有者的净利润Net profit attributable to shareholders of parent company 少数股东损益Minority interest income六、每股收益:Earnings per share (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益Other comprehensive income八、综合收益总额Total comprehensive income归属于母公司所有者的综合收益总额Total comprehensive income attributable to shareholders of parent company归属于少数股东的综合收益总额Total comprehensive income attributable to minority shareholders现金流量表(都要校对一下)一、经营活动产生的现金流量Cash flows from operating activities销售商品、提供劳务收到的现金Cash received from the sales of goods and the rendering of services客户存款和同业存放款项净增加额Net increase in deposits from customers and placements from corporations in the same industry向中央银行借款净增加额Net increase in loan from central bank向其他金融机构拆入资金净增加额Net increase in funds borrowed from other financial institutions收到原保险合同保费取得的现金Cash premiums received on original insurance contracts收到再保险业务现金净额Cash received from re-insurance business保户储金及投资款净增加额Net increase in deposits and investments from insurers处置交易性金融资产净增加额Net increase in disposal of trading financial assets收取利息、手续费及佣金的现金Interest, handling charges and commissions received拆入资金净增加额Net increase in funds deposit回购业务资金净增加额Net increase in repurchasement business funds收到的税费返还Receipts of tax refunds收到其他与经营活动有关的现金Other cash received relating to operating activities 其中:企业内部银行收到的现金Including: Cash received by in-house bank经营活动现金流入小计Sub-total of cash inflows from operating activities购买商品、接受劳务支付的现金Cash payments for goods purchased and services received客户贷款及垫款净增加额Net increase in loans and payments on behalf存放中央银行和同业款项净增加额Net increase in deposits with centre bank and interbank支付原保险合同赔付款项的现金Payments of claims for original insurance contracts支付利息、手续费及佣金的现金Interests, handling charges and commissions paid支付保单红利的现金Commissions on insurance policies paid支付给职工以及为职工支付的现金Cash payments to and on behalf of employees支付的各项税费Payments of all types of taxes支付其他与经营活动有关的现金Other cash payments relating to operating activities经营活动现金流出小计Sub-total of cash outflows from operating activities经营活动产生的现金流量净额Net cash flows from operating activities二、投资活动产生的现金流量:Cash flows from investing activities收回投资收到的现金Cash received from disposals and withdraw on investment取得投资收益收到的现金Cash received from returns on investments处置固定资产、无形资产和其他长期资产收回的现金净额Net cash received from disposals of fixed assets, intangible assets and other long-term assets处置子公司及其他营业单位收到的现金净额Net cash received from disposals of subsidiariesand other business units收到其他与投资活动有关的现金Other cash received relating to investing activities投资活动现金流入小计Sub-total of cash inflows from investing activities购建固定资产、无形资产和其他长期资产支付的现金Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets投资支付的现金Cash payments to acquire investments质押贷款净增加额Net increase in secured loans取得子公司及其他营业单位支付的现金净额Net cash payments for acquisitions of subsidiaries and other business units支付的其他与投资活动有关的现金Other cash payments relating to investing activities投资活动现金流出小计Sub-total of cash outflows from investing activities投资活动产生的现金流量净额Net cash flows from investing activities三、筹资活动产生的现金流量Cash flows from financing activities吸收投资所收到的现金Cash received from investors in making investment in the enterprise其中:子公司吸收少数股东投资收到的现金Including:Cash received from issuing shares of minority shareholders取得借款所收到的现金Cash received from borrowings发行债券收到的现金Proceeds from issuance of bonds收到的其他与筹资活动有关的现金Other cash received relating to financing activities筹资活动现金流入小计Sub-total of cash outflows from financing activities偿还债务所支付的现金Cash repayments of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash payments for distribution of dividends or profits, or cash payments for interest expenses其中:子公司支付给少数股东的股利、利润Including: Subsidiary companies pay cash to minority shareholders for interest expenses and distribution of dividends or profit支付的其他与筹资活动有关的现金Other cash payments relating to financing activities筹资活动现金流出小计Sub-total of cash outflows from financing activities筹资活动产生的现金流量净额Net cash flows from financing activities四、汇率变动对现金及现金等价物的影响Effect of foreign exchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额Net increase in cash and cash equivalents加:期初现金及现金等价物余额Plus:Cash and cash equivalents at beginning of period六、期末现金及现金等价物余额Cash and cash equivalents at end of period本月实际Actual for this month去年同期The corresponding period of last year本年累计Accumulative total for this year行次Line金额Amount项目Item。

财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)

财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)
递延税项 : Deferred taxes: 递延税款借项 Deferred tax debit
资产总计 Total assets
文档项 Deferred tax credit 负债合计 Total liabilities
所有者权益(或股东权益) Owner’ s (Stockholders ’ ) equity 实收资本(或股本) Paid-in capital (or stock) 减:已归还投资 Less: Investment returned 实收资本(或股本)净额 Paid-in capital (or stock) - net 资本公积 Capital surplus 赢余公积 Surplus reserve
流动负债 Current liabilities 短期借款 Short-term loans 应付票据 Notes payable
应付账款 Accounts payable 预收账款 Advances from customers 应付工资 Accrued payroll 应付福利费 Welfare expenses payable
递延税项
Fixed assets-net 工程物资 Construction materials 在建工程 Construction in progress 固定资产清理 Disposal of fixed assets 固定资产合计 Sub-total of fixed assets 无形资产及其他资产 Intangible and other assets 无形资产 Intangible assets 长期待摊资产 Long-term prepayment 其他长期资产 Other long-term assets 无形资产及其他资产合计 Sub-total of intangible and other assets

财务报表英文翻译大全

财务报表英文翻译大全

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

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

会计英语中英文对照

会计英语中英文对照

v1.0 可编辑可修改会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结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Certificate 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。

会计方面专业术语的英文翻译

会计方面专业术语的英文翻译

会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结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Certificate 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.word格式.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. 专业.专注.。

会计方面专业术语的英文翻译

会计方面专业术语的英文翻译

会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊本钱annuities 年金applied cost 已分配本钱applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均本钱bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建本钱construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 本钱cost accounting 本钱会计cost of labour 劳工本钱cost of production 生产本钱cost of manufacture 制造本钱cost of sales 销货本钱cost price 本钱价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接本钱direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计本钱estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定本钱fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接本钱indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 工程job 工作job cost 工程本钱joint venture 短期合伙journal 日记账labour 人工labour cost 人工本钱land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited companylimited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造本钱market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 归还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 剩余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准本钱stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总本钱trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位本钱unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结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Certificate 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 本钱会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准那么委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原那么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 内部控制构造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 本钱原那么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。

会计英语中英文对照

会计英语中英文对照

会计英语中英文对照会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration epense 管理费用advances 预付advertising epense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金lied cost 已分配成本lied epense 已分配费用lied manufacturing epense 己分配制造费用ortioned charge 摊派费用reciation 涨价artle of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额yybalance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人benefiary 受益人bequest 遗产bill 票据bill of echange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch offe general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital ine 资本收益capital outlay 资本支出capital stock 股本capital stock certifate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certifate of deposit 存款单折certifate of indebtedness 借据certified check 保付支票certified publ accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账bination 联合mission 佣金modity 商品mon stock 普通股pany 公司pensation 赔偿pound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost pre 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery epense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drag 提款duplate 副本duties and taes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算echange 兑换echange loss 兑换损失ependiture 经费epense 费用etension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fied asset 固定资产fied cost 固定成本fied deposit 定期存款fied epense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fiture 家俬及器具gain 利益general epense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税ine 收入ine ta 所得税ine from joint venture 合营收益ine from sale of assets 出售资产收入indirect cost 间接成本indirect epense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intanble asset 无形资产interest 利息interest rate 利率interest received 利息收入inter offe account 内部往来intrins value 内在价值inventory 存货investment 投资investment ine 投资收益invoe 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal epense 律师费letter of credit 信用状liability 负债limited pany 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on echange 兑换损失machinery equipment 机器设备manufacturing epense 制造费用manufacturing cost 制造成本market pre 市价materials 原村料material requisition 领料单medal fee 医药费merchandise 商品miscellaneous epense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产amount 净额asset 资产净额ine 净收入loss 净亏损profit 纯利value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating epense 营业费用order 订单organization epense 开办费orinal document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating epense 营业费用order 订单organization epense 开办费orinal document 原始单据outlay 支出output 产量overdraft 透支tation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sle fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling mission 销货佣金selling epense 销货费用selling pre 售价share capital 股份share certifate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry epense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taable profit 可徵税利润ta 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unropriated surplus 未分配盈余unit cost 单位成本unlimited pany 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare epense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting system 会计系统Ameran Accounting Association 美国会计协会Ameran 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Certifate in Internal Auditing 内部审计证书Certifate in Management Accounting 管理会计证书Certifate Publ Accountant 注册会计师Cost accounting 成本会计Eternal 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 Offe 政府会计办公室Ine 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 Serve 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 Echange mission 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Ta accounting 税务会计Accounting equation 会计等式Artulation 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Epenses 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dow dressing 门面粉饰。

会计方面专业术语的英文翻译

会计方面专业术语的英文翻译

会计方面专业术语xx 的acceptance承兑 account 账户accountant 会计员 accounting 会计accounting system 会计制度 accounts payable 应付账款 accounts receivable应收账款 accumulated profits 累积利益 adjusting entry 调整记录adjustment 调整 administrationexpense 管理费用 advances预付advertising expense广告费 agency代理 agent 代理人 agreementxxallotments 分配数 allowance 津贴amalgamation 合并 amortization 摊销amortized cost 应摊成本 annuities 年金 applied cost 已分配成本 applied expense 已分配费用 appliedmanufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价 article ofassociation 公司章程 assessment课税assets资产 attorney fee 律师费audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额 balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款 bank overdraft 银行透支 bankers acceptance银行承兑bankruptcy 破产 bearer 持票人beneficiary 受益人 bequest 遗产 bill 票据 bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据 bills payable 应付票据 bills receivable 应收票据 board of directors 董事会 bonds 债券 bonus 红利 book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记branch office general ledger 支店往来账户 broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售 capital 股本capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase现购cash sale现沽 cashier 出纳员cashiers check本票 certificate of deposit 存款单折 certificate of indebtedness 借据 certified check 保付支票 certified public accountant会计师 charges 费用 charge for remittances 汇水手续费 charter 营业执照 chartered accountant 会计师chattles 动产 check 支票 checkbook stub 支票存根 closed account 己结清账户 closing 结算 closing entries 结账纪录 closing stock 期末存货closing the book 结账 columnar journal 多栏日记账consignee承销人 consignment 寄销 consignor 寄销人 consolidated balance sheet 合并资产负债表 consolidated profit and loss account 合并损益表 consolidation 合并 construction cost 营建成本 construction revenue 营建收入contract 合同 control account 统制账户copyright 版权 corporation 公司 cost 成本cost accounting 成本会计 cost of labour 劳工成本 cost of production 生产成本 cost of manufacture 制造成本 cost of sales销货成本cost price 成本价格 credit 贷方 credit note 收款通知单 creditor 债权人 crossed check横线支票 current account 往来活期账户 current asset 流动资产 current liability 流动负债current profit and loss 本期损益 debit 借方debt 债务 debtor 债务人 deed 契据 deferredassets 递延资产 deferred liabilities 递延负债 delivery 交货 delivery expense 送货费delivery order 出货单 demand draft 即期汇票demand note 即期票据 demurrage charge 延期费 deposit 存款 deposit slip 存款单depreciation 折旧 direct cost 直接成本direct labour 直接人工 director 董事discount 折扣 discount on purchase 进货折扣discount on sale 销货折扣 dishonoured check 退票 dissolution 解散 dividend 股利dividend payable 应付股利 documentary bill 押汇汇票 documents 单据 double entry bookkeeping 复式簿记 draft 汇票 drawee 付款人 drawer 出票人 drawing 提款 duplicate 副本 duties and taxes 税捐 earnings 业务收益endorser 背书人 entertainment 交际费enterprise 企业 equipment 设备 estate 财产estimated cost 估计成本 estimates 概算exchange兑换 exchange loss兑换损失expenditure 经费 expense费用 extension 延期face value 票面价值 factor 代理商 fair value 公平价值 financial statement 财务报表financial year 财政年度 finished goods 制成品 finished parts 制成零件 fixed asset 固定资产 fixed cost 固定成本 fixed deposit 定期存款 fixed expense 固定费用 foreman 工头franchise 专营权 freight 运费 funds 资金furniture and fixture 家俬及器具 gain 利益general expense总务费用 general ledger 总分类账 goods 货物 goods in transit 在运货物goodwill 商誉 government bonds 政府债券gross profit 毛利 guarantee 保证 guarantor 保证人idle time 停工时间 import duty 进口税indirect cost 间接成本 indirect expense 间接费用 indirect labour 间接人工 indorsement 背书 installment 分期付款 insurance 保险intangible asset 无形资产 interest 利息interest rate 利率 interest received 利息收入 inter office account 内部往来 intrinsic value 内在价值 inventory 存货 investment 投资invoice 发票 item 项目job 工作job cost 工程成本 joint venture 短期合伙journal 日记账 labour 人工 labour cost 人工成本 land 土地 lease 租约 leasehold 租约ledger 分类账 legal expense律师费 letter of credit 信用状 liability 负债limited liability 有限负债 limited partnership 有限合夥 liquidation 清盘 loan借款 long term liability 长期负债 loss 损失loss on exchange兑换损失 machinery equipment 机器设备 manufacturing expense 制造费用 manufacturing cost 制造成本 market price 市价 materials 原村料 material requisition 领料单 medical fee 医药费merchandise 商品 miscellaneous expense杂项费用 mortgage 抵押 mortgagor 抵押人mortgagee 承押人 movable property 动产notes 票据notes payable 应付票据notes receivable 应收票据 opening stock 期初存货 operating expense 营业费用 order 订单 organization expense 开办费 original document 原始单据 outlay 支出 output 产量overdraft 透支 opening stock 期初存货operating expense 营业费用 order 订单organization expense 开办费 original document 原始单据 outlay 支出 output 产量overdraft 透支 quotation 报价 rate 比率 raw material 原料 rebate 回扣 receipt 收据receivable 应收款 recoup 补偿 redemption 偿还 refund 退款 remittance 汇款 rent 租金repair 修理费 reserve 准备 residual value 剩余价值 retailer 零售商 returns 退货revenue 收入 salary 薪金 sales销货 sale return 销货退回 sale discount 销货折扣salvage残值 sample fee 样品 scrap 废料scrap value 残余价值 securities 证券security 抵押品selling expense销货费用 selling price 售价share capital 股份 share certificate 股票shareholder 股东 short term loan 短期借款sole proprietorship 独资 spare parts 配件standard cost 标准成本 stock 存货 stocktake 盘点 stock sheet 存货表 subsidies补助金sundry expense 杂项费用 supporting document 附表 surplus 盈余 suspense account暂记账户taxable profit 可徵税利润 tax 税捐temporary payment 暂付款 temporary receipt暂收款time deposit 定期存款total 合计 total cost 总成本trade creditor 进货客户 trade debtor 销货客户 trademark 商标 transaction 交易 transfer转账 transfer voucher 转账传票transportation 运输费 travelling 差旅费trial balance 试算表 trust 信托 turnover 营业额 unappropriated surplus 未分配盈余 unit cost 单位成本unlimited liability 无限责任 unpaid dividend 未付股利 valuation 估价 value 价值vendor 卖主 voucher 传票 wage rate 工资率wage 工资wage allocation sheet 工资分配表 warehouse receipt 仓库收据 welfare expense 褔利费wear and tear 秏损 work order 工作通知单year end 年结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Certificate 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。

财务报表中英文

财务报表中英文

新会计准则下的英文版的会计报表一、企业财务会计报表封面 FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Cash and Cash Equivalents短期投资Short-term Investment一年内到期委托贷款Entrusted Loan Receivable Due within One Year减:一年内到期委托贷款减值准备 Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year减:短期投资跌价准备Deduct: Falling Price Reserve for Short-term Investment短期投资净额Net Value of Short-term Investment应收票据Notes Receivable应收股利Dividends Receivable应收利息Interest Receivable应收账款Accounts Receivable减:应收账款坏账准备Deduct: Bad Debt Reserve for Accounts Receivable应收账款净额Net V alue of Accounts Receivable其他应收款Other Receivable减:其他应收款坏账准备Deduct: Bad Debt Reserve for Other Receivable其他应收款净额Net Value of Other Receivable预付账款Prepayment应收补贴款Subsidy Receivable存货Inventory减:存货跌价准备Deduct: Inventory Falling Price Reserve存货净额Net Value of Inventory已完工尚未结算款Amount Due from Customer for Contract Work待摊费用Deferred Expense一年内到期的长期债权投资Long-term Investment on Bonds Due within One Year一年内到期的应收融资租赁款Financial Lease Receivable Due within One Year其他流动资产Other Current Assets流动资产合计Total Current Assets长期投资Long-term Investment长期股权投资Long-term Investment on Stocks委托贷款Entrusted Loan长期债权投资Long-term Investment on Bonds长期投资合计Total Long-term Investment减:长期股权投资减值准备Deduct: Depreciation Reserve for Long-term Investment onStocks减:长期债权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on Bonds减:委托贷款减值准备Deduct: Depreciation Reserve for Entrusted Loan长期投资净额Net Value of Long-term Investment其中:合并价差Include: Cost-Book Value Differentials固定资产Fixed Assets固定资产原值 Original Value of Fixed Asset减:累计折旧Deduct: Accumulated Depreciation固定资产净值Net V alue of Fixed Assets减:固定资产减值准备Deduct: Depreciation Reserve for Fixed Assets固定资产净额Net V alue of Fixed Assets工程物资Project Goods and Material在建工程Construction in Progress减:在建工程减值准备Deduct:Depreciation Reserve for Construction in Progress在建工程净额Net Value of Construction in Progress固定资产清理Disposal of Fixed Assets固定资产合计Total Fixed Assets无形资产及其他资产 Intangible Assets & Other Assets无形资产Intangible Assets减:无形资产减值准备Deduct: Depreciation Reserve for Intangible Assets无形资产净额Net V alue of Intangible Assets长期待摊费用Long-term Deferred Expense融资租赁——未担保余值Financial Lease – Unguaranteed Residual Values融资租赁——应收融资租赁款Financial Lease –Financial Lease Receivable其他长期资产Other Long-term Assets无形及其他长期资产合计Total of Intangible Assets & Other Assets递延税项Deferred Tax递延税款借项Deferred Tax Debits资产总计Total Assets负债及所有者(或股东)权益Liability & Owners’ (Shareholders) Equity流动负债Current Liability短期借款Short-term Loans应付票据Notes Payable应付账款Accounts Payable已结算尚未完工款Unearned Receivable预收账款Deposit Received应付工资Payroll Payable应付福利费Welfare Payable应付股利Dividend Payable应交税金Taxes Payable其他应交款Other Fees Payable其他应付款Other Payable预提费用Accrued Expense预计负债 Accrued Liabilities递延收益Deferred Revenue一年内到期的长期负债Long-term Liability Due within One Year其他流动负债Other Current Liability流动负债合计Total Current Liability长期负债Long-term Liability长期借款Long-term Loans应付债券Bonds Payable长期应付款Long-term Payable专项应付款Special Payable其他长期负债Other Long-term Liability长期负债合计Total Long-term Liability递延税项Deferred Tax递延税款贷项Deferred Tax Liabilities负债合计Total Liability少数股东权益Minority Equity所有者权益(或股东权益)Owners’ (Shareholders) Equity实收资本(或股本)Paid-in Capital减;已归还投资Deduct: Investment Returned实收资本(或股本)净额Net Value of Paid-in Capital资本公积Capital Reserves盈余公积Surplus Reserves其中:法定公益金Include: Legal Public Welfare Fund未确认投资损失Unrealized Investment Losses未分配利润Undistributed Profits其中:本年利润Include: Current Year Profit外币报表折算差额 Converted Difference in Foreign Currency Statements所有者(或股东)权益合计Total Owners’ (Shareholders) Equity负债及所有者(或股东)权益合计Total Liability & Owners’ (Shareholders) Equity三、利润及利润分配表Profit and Statement of Profit Distribution主营业务收入Prime Operating Revenue减:主营业务成本Deduct: Cost of Prime Operating主营业务税金及附加 Tax and Associated Charge for Prime Operating 主营业务利润(亏损以“—”填列) Prime Operating Profit (— means loss) 加:其他业务收入Add: Other Operating Revenue减:其他业务支出Deduct: Other Operating Expense减:营业费用Operating Expenses管理费用Administrative Expenses财务费用Finance Charge营业利润(亏损以“—”填列)Operating Profit ( - means loss)加:投资收益(亏损以“—”填列)Add: Investment Income补贴收入 Subsidize Revenue营业外收入Non-Operating Income减:营业外支出Deduct: Non-Operating Expense利润总额(亏损总额以“—”填列)Total Profit ( - means loss)减:所得税Deduct: Income Tax少数股东损益Minority Gain and Loss加:未确认投资损失Add: Unrealized Investment Losses净利润(净亏损以“—”填列)Net Profit ( - means loss)加:年初未分配利润Add: Undistributed Profits at the Beginning of the Year 其他转入Other Transfer-in可供分配的利润Profit Available for Distribution (- means loss)减:提取法定盈余公积Deduct: Withdrawal Legal Surplus提取法定公益金Withdrawal Legal Public Welfare Fund提取职工奖励及福利基金Withdrawal Stuff and Workers’ Bonus and Welfare Fund提取储备基金Withdrawal Reserve Fund提取企业发展基金Withdrawal Reserve for Business Expansion利润归还投资Profit Capitalized on Return of Investment可供投资者分配的利润Profit Available for O wners’ Distribution减:应付优先股股利Deduct: Preferred Stock Dividends Payable提取任意盈余公积Withdrawal Other Common Accumulation Fund应付普通股股利Common Stock Dividends Payable转作资本(或股本)的普通股股利Common Stock Dividends Change to Assets (or Stock)未分配利润Undistributed Profit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 ofAccounting Policies4.会计估计变更增加(或减少)利润总额Increase (Decrease) in Profit Due to Changes of Accounting Estimates5.债务重组损失Losses from Debt Restructuring现金流量表Cash Flow Statement一、经营活动产生的现金流量:Cash Flow from Operating Activities:销售商品、提供劳务收到的现金Cash Received from Sales of Goods or Rendering Services 收到的税费返还Refunds of Taxes and Levies收到的其他与经营活动有关的现金Other Cash Received Relating to Operating Activities现金流入小计Sub-Total of Cash Inflows购买商品、接受劳务支付的现金Cash Paid for Commodities and Services支付给职工以及为职工支付的现金Cash Paid to and on Behalf of Employees支付的各项税费Payments of All Types of Taxes支付的其他与经营活动有关的现金 Other Cash Paid Relating to Operating Activities现金流出小计Sub-Total of Cash Outflows经营活动产生的现金流量净额Net Cash Flows from Operating Activities二、投资活动产生的现金流量:Cash Flow from Investment Activities:收回投资所收到的现金Cash Received from Disposal of Investments处置子公司和其他经营单位收到的现金Cash Received from Disposal of Subsidiary or Other Operating Business Units取得投资收益所收到的现金Cash Received from Returns on Investments处置固定资产、无形资产和其他长期资产而收到的现金净额Net Cash Received from Disposal of Fixed Assets, Intangible Assets and Other Long-term Assets购买子公司所收到的现金Cash Received by Acquisition of Subsidiary收到的其他与投资活动有关的现金 Other Cash Received Relating to Investment Activities 现金流入小计Sub-Total of Cash Inflows购建固定资产、无形资产和其他长期资产所支付的现金Cash Paid to Acquire Fixed Assets, Intangible Assets and Other Long-term Assets投资所支付的现金Cash Paid to Acquire Investments支付的其他与投资活动有关的现金 Other Cash Payments Relating to Investment Activities 现金流出小计Sub-Total of Cash Outflows投资活动产生的现金流量净额Net Cash Flow from Investment Activities三、筹资活动产生的现金流量:Cash Flow from Financing Activities:吸收投资所收到的现金Cash Received by Investors借款所收到的现金Cash Received from Borrowings其中:从金融机构借款所收到的现金Include: Cash Received from Financial Institution Borrowings收到的其他与筹资活动有关的现金Cash Received Relating to Other Financing Activities 现金流入小计Sub-Total of Cash Inflows偿还债务所支付的现金Cash Repayments of Amount Borrowed其中:偿还金融机构债务所支付的现金Include: Repayments of Financial Institution Borrowings分配股利、利润和偿付利息所支付的现金Dividends Paid, Profit Distributed or Interest Paid支付的其他与筹资活动有关的现金 Other Cash Payments Relating to Financing Activities 现金流出小计Sub-Total of Cash Outflows筹资活动产生的现金流量净额Net Cash Flow from Financing Activities四、汇率变动对现金的影响额Effect of Foreign Exchange Rate Changes on Cash五、现金及现金等价物净增加额Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表:Supplementary Information:1.将净利润调节为经营活动的现金流量:Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润Net Profit加:少数股东损益Add: Minority Interest加:计提的资产减值准备Add: Provision of Asset Impairment固定资产折旧Depreciation of Fixed Assets无形资产摊销Amortization of Intangible Assets长期待摊费用摊销Amortization of Long-term Deferred Expenses待摊费用减少(减:增加)Decrease in Deferred Expenses (deduct: increase)预提费用增加(减:减少)Increase in Accrued Expenses (deduct: decrease)处置固定资产、无形资产和其他长期资产的损失(减、收益)Losses on Disposal of Fixed Assets, Intangible Assets and Other Long-term Assets (Deduct: Gains)固定资产报废损失Losses on Disposal of Fixed Assets财务费用Financial Expense (Income)投资损失(减、收益)Losses Arising from Investments (Deduct: Gains)递延税款贷款(减、借项)Deferred Tax Credit (Deduct: Debit)存货的减少(减、增加)Decrease in Inventories经营性应收项目的减少(减、增加)Decrease in Receivable under Operating Activities (Deduct: Increase)经营性应付项目的增加(减、减少)Increase in Payables under Operating Activities (Deduct: Decrease)其他Others经营活动产生的现金流量净额Net Cash Flow from Operating Activities2.不涉及现金收支的投资和筹资活动:Investment and Financing Activities that Do Not Involve Cash Receipts and Payments:债务转为资本Conversion of Debt into Capital一年内到期的可转换公司债券Reclassification of Convertible Bonds Expiring within One Year as Current Liability融资租入固定资产Fixed Assets Acquired under Financial Leases3.现金及现金等价物净增加情况:Net Increase in Cash and Cash Equivalents:现金的期末余额Cash at the End of the Period减:现金的期初余额Deduct: Cash at the Beginning of the Year加:现金等价物的期末余额Add: Cash Equivalents at the End of the Period减:现金等价物的期初余额Deduct: Cash Equivalents at the Beginning of the Period 现金及现金等价物净增加额Net Increase in Cash and Cash Equivalents。

财务报表英文翻译大全

财务报表英文翻译大全

财务报表英⽂翻译⼤全资产负债表Balance Sheet编制单位:______年______⽉________⽇单位: 元Prepared by: Month:_______Date:_______Year利润表Income Statement编制单位:______年______⽉________⽇单位: 元补充资料Supplementary information:现⾦流量表Cash Flow Statement编制单位:年度单位: 元Statement of Provision for Impairment of Assets编制单位:年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan注:根据财会[2003]10号⽂件规定,此表已变动,请参见第404-407页。

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

财务报表英文翻译大全

财务报表英文翻译大全

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

(财务会计)会计方面专业术语的英文翻译

(财务会计)会计方面专业术语的英文翻译

会计方面专业术语的英文翻译acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结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Certificate 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。

财务报表英文翻译大全

财务报表英文翻译大全

《财务报表英文翻译大全》摘要:编制单位: ______年______月________日单位: 元 Prepared by: Month:_______Date:_______Year Monetary unit:_______ 资产 Assets 行次Line No. 年初数 Beg. balance 期末数 End. balance 负债和所有者权益(或股东权益) Liabilities Owners’ (Stockholders’) equity 行次 Line No. 年初数 Beg. balance 期末数 End. balance 流动资产: Current assets 流动负债Current liabilities 货币资金 Monetary funds 1 .38 .45 短期借款 Short-term loans 短期投资 Short-term investment 2 应付票据 Notes payable 应收票据 Notes receivable 3 .68 .00 应付账款 Accounts payable 应收股利 Dividend receivable 4 预收账款 Advances from customers 应收利息 Interest receivable 5 应付工资 Accrued payroll 应收账款 Accounts receivable 6 .57 .05 应付福利费 Welfare expenses payable 其他应收款 Other receivable 7 .88 .07 应付股利 Dividend payable 预付账款 Advances to suppliers 8 .42 .29 应交税金 Taxes payable 应收补贴款 Subsidies receivable 9 其他应交款 Other payables 存货 Inventories 10 .93 .50 其他应付款 Other amounts payable 待摊费用 Prepaid expenses 11 .06 49722.24 预提费用 Accrued expenses 一年内到期的长期债权投资 Long-term debt investment due within a year 21 预计负债 Estimated liabilities 其他流动资产 Other current assets 24 一年内到期的长期负债 Long-term liabilities due within a year 流动资产合计 Sub-total of current assets 31 .92 .60 其他流动负债 Other current liabilities 长期投资: Long-term investments: 长期股权投资 Long-term equity investment 32 流动负债合计 Sub-total of current liabilities 长期债权投资 Long-term debt investment 34 长期负债: Long-term liabilities 长期投资合计 Sub-total of long term investment 38 长期借款Long-term borrowings 固定资产: Fixed assets: 应付债券 Bonds payable 固定资产原价 Fixed assets-cost39 .08 .52 长期应付款 Long-term payables 减: 累计折旧 Less: Accumulated depreciation 40 .35 .71 专项应付款Special payables 固定资产净值 Fixed assets-NBV 41 .73 .81 其他长期负债 Other long-term liabilities 减: 固定资产减值准备 Less: Provision for impairment of fixed assets 42 .73 .81 长期负债合计 Sub-total of long-term liabilities 固定资产净额 Fixed assets-net 43 .73 .81 递延税项 Deferred taxes 工程物资 Construction materials 44 递延税款贷项 Deferred tax credit 在建工程 Construction in progress 45 负债合计 Total liabilities 固定资产清理 Disposal of fixed assets 46 固定资产合计 Sub-total of fixed assets 50 所有者权益(或股东权益)Owner’s (Stockholders’) equity 无形资产及其他资产 Intangible and other assets 实收资本(或股本) Paid-in capital (or stock) 无形资产 Intangible assets 51 减:已归还投资 Less: Investment returned 长期待摊资产 Long-term prepayment 52 实收资本(或股本)净额 Paid-in capital (or stock) - net 其他长期资产 Other long-term assets 53 资本公积 Capital surplus 无形资产及其他资产合计 Sub-total of intangible and other assets 60 赢余公积 Surplus reserve 其中:法定公益金 Including: Statutory public welfare fund 递延税项: Deferred taxes: 未分配利润Undistributed profit 递延税款借项 Deferred tax debit 61 所有者权益(或股东权益)合计Total owner’s (stockholders’) equity 资产总计 Total assets 67 负债和所有者权益(或股东权益)合计Total liabilities owner’s (stockholders’) equity 利润表 Income Statement 编制单位: ______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan 项目 Item 行次 Line No. 本月数Current month 本年累计数 Current year accumulative 一、主营业务收入 I. Revenue from main operations 减:主营业务成本 Less: Cost of main operations 主营业务税金及附加 Taxes and surcharges for main operations 二、主营业务利润(亏损以“-”填列) II. Profit/Loss from main operations 加:其他业务利润(亏损以“-”填列) Add: Profit/Loss from other operations 减:营业费用 Less: Operating expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 三、营业利润(亏损以“-”填列) III. Operating profit/loss 加:投资收益(亏损以“-”填列) Add: Investment income/losses 补贴收入 Revenue from subsidies 营业外收入Non-operating revenue 减:营业外支出 Less: Non-operating expenditures 四、利润总额(亏损以“-”填列) IV. Income/Loss before tax 减:所得税 Less: Income tax 五、净利润(亏损以“-”填列) V. Net income/loss 补充资料Supplementary information: 项目 Item 本年累计数 Current year cumulative 上年实际数 Prior year actual 1. 出售、处理部门或被投资单位所得收益 Gain on sale and disposal of a department or an invested enterprise 2. 自然灾害发生的损失 Losses arising from natural disasters 3. 会计政策变更增加(或减少)利润总额 Increase/decrease in income before tax due to a change in accounting policy 4. 会计估计变更增加(或减少)利润总额Increase/decrease in income before tax due to a change in accounting estimate 5. 债务重组损失 Losses arising from debt restructurings 6. 其他 Others 现金流量表 Cash Flow Statement 编制单位:年度单位: 元 Prepared by: Period:_________ Monetary unit: RMB Yuan 项目 Item 行次 Line No. 金额Amount 一、经营活动产生的现金流量 I. Cash flows from operating activities 销售产品、提供劳务收到的现金 Cash received from the sale of goods or rendering of services 收到的税费返还 Refunds of taxes 收到的其他与经营活动有关的现金 Other cash receipts relating to operating activities 现金流入小计 Sub-total of cash inflows 购买商品、接受劳务支付的现金 Cash paid for goods and services 支付给职工及为职工支付的现金 Cash paid to and on behalfof employees 支付的各项税费 Payments of all types of taxes 支付的其他与经营活动有关的现金 Other cash payments relating to operating activities 现金流出小计 Sub-total of cash outflows 经营活动产生的现金流量净额Net cash flows from operating activities 二、投资活动产生的现金流量 II. Cash flows from investing activities 收回投资所收到的现金 Cash received from return of investments 取得投资收益所收到的现金 Cash received from return on investment 处置固定资产、无形资产和其他长期资产所收回的现金净额 Net cash received from the sale of fixed assets, intangible assets and other long-term assets 收到的其他与投资活动有关的现金 Other cash receipts relating to investing activities 现金流入小计 Sub-total of cash inflows 购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets 投资所支付的现金 Cash paid to acquire investments 支付的其他与投资活动有关的现金 Other cash payment relating to investing activities 现金流出小计 Sub-total of cash outflows 投资活动产生的现金流量净额 Net cash flows from investing activities 三、筹资活动产生的现金流量: III. Cash flows from financing activities: 吸收投资所收到的现金 Cash received from investment by others 借款所收到的现金 Cash received from borrowings 收到的其他与筹资活动有关的现金 Other cash receipts relating to financing activities 现金流入小计 Sub-total of cash inflows 偿还债务所支付的现金 Cash payment of amounts borrowed 分配股利、利润或偿付利息所支付的现金 Cash paid for distribution of dividends or profits and for interest expense 支付的其他与筹资活动有关的现金 Other cash payments relating to financing activities 现金流出小计 Sub-total of cash outflows 筹资活动产生的现金流量净额 Net cash flow financing activities 四、汇率变动对现金的影响 IV. Effect of changes in foreign exchange rate on cash 五、现金及现金等价物净增加额 V. Net increase in cash and cash equivalents 补充资料 Supplementary Information 行次 Line No. 金额 Amount 1. 将净利润调节为经营活动现金流量: Reconciliation of net income to cash flows from operating activities 净利润Net income 加:计提的资产减值准备 Add: Provision for impairment of assets 固定资产折旧 Depreciation of fixed assets 无形资产摊销 Amortization of intangible assets 长期待摊费用摊销 Amortization of long-term prepayment 待摊费用减少(减:增加) Decrease in prepaid expense (or deduct: increase) 预提费用增加(减:减少) Increaseof accrued expenses (or deduct: decrease) 处置固定资产、无形资产和其他长期资产的损失(减:收益) Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains) 固定资产报废损失 Losses on scrapping of fixed assets 财务费用 Financial expenses 投资损失(减:收益) Investments losses (or deduct: gains) 递延税款贷项(减:借项) Deferred tax credit (or deduct: debit) 存货的减少(减:增加) Decrease in inventories (or deduct: increase) 经营性应收项目的减少(减:增加) Decrease in operating payables (or deduct: increase) 经营性应收项目的增加(减:减少) Increase in operating payables (or deduct: decrease) 其他 Other经营活动产生的现金流量净额 Net cash flows from operating activities 2. 不涉及现金收支的投资和筹资活动 Investing and financing activities that do not involve cash receipts and payments 债务转化为资本 Conversion of debt into capital 一年内到期的可转换公司债券 Convertible bonds to be expired within one year 融资租入固定资产 Fixed assets under finance lease 3. 现金及现金等价物净增加情况: Net increase in cash and can equivalents 现金的期末余额 Cash at end of period 减:现金的期初余额 Less: Cash at the beginning of the period 加:现金等价物的期末余额 Plus: Cash equivalents at the end of the period 减:现金等价物的期初余额 Less: Cash equivalents at the beginning of the period 现金及现金等价物净增加额 Net increase in cash and cash equivalents 资产减值准备明细表 Statement of Provision for Impairment of Assets 编制单位:年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan 项目 Item 年初余额 Beginning balance 本年增加数 Increase for current year 本年转回数 Reversal for current year 年末余额 Ending balance 一、坏账准备合计 I. Total amounts of bad debts provided 其中:应收账款 Including: Accounts receivable 其他应收款 Other receivables 二、短期投资跌价准备合计 II. Total amounts of short-term investments write-down provided 其中:股票投资 Including: Stock investment 债券投资 Bond investment 三、存货跌价准备合计Ⅲ. Total amounts of inventory written-down provided 其中:库存商品 Including: Goods on hand 原材料 Raw materials 四、长期投资减值准备合计Ⅳ. Total amounts provided for impairment of long-term investments 其中:长期股权投资Including: Long-term equity investment 长期债权投资 Long-term debt investment 五、固定资产减值准备合计Ⅴ. Total amounts provided for impairment of fix ed assets 其中:房屋、建筑物 Including: Buildings and structures 机器设备 Equipment and machinery 六、无形资产减值准备Ⅵ. Provision for impairment of intangible assets 其中:专利权 Including: Patent 商标权 Trade marks 七、在建工程减值准备Ⅶ. Provision for impairment of construction in progress 八、委托贷款减值准备Ⅷ. Provision for impairment of designated loan receivable 注:根据财会[2003]10号文件规定,此表已变动,请参见第404-407页资产负债表 Balance Sheet 编制单位: ______年______月________日单位: 元 Prepared by:Month:_______Date:_______Year Monetary unit:_______ 资产 Assets 行次Line No. 年初数 Beg. balance 期末数 End. balance 负债和所有者权益(或股东权益) Liabilities Owners’ (Stockholders’) equity 行次 Line No. 年初数 Beg. balance 期末数End. balance 流动资产: Current assets 流动负债 Current liabilities 货币资金Monetary funds 1 .38 .45 短期借款 Short-term loans 短期投资 Short-term investment 2 应付票据 Notes payable 应收票据 Notes receivable 3 .68 .00 应付账款 Accounts payable 应收股利 Dividend receivable 4 预收账款 Advances from customers 应收利息 Interest receivable 5 应付工资 Accrued payroll 应收账款 Accounts receivable6 .57 .05 应付福利费 Welfare expenses payable 其他应收款 Other receivable 7 .88 .07 应付股利 Dividend payable 预付账款 Advances to suppliers 8 .42 .29 应交税金 Taxes payable 应收补贴款 Subsidies receivable 9 其他应交款 Other payables 存货Inventories 10 .93 .50 其他应付款 Other amounts payable 待摊费用 Prepaid expenses11 .06 49722.24 预提费用 Accrued expenses 一年内到期的长期债权投资 Long-termdebt investment due within a year 21 预计负债 Estimated liabilities 其他流动资产Other current assets 24 一年内到期的长期负债 Long-term liabilities due within a year 流动资产合计 Sub-total of current assets 31 .92 .60 其他流动负债 Other current liabilities 长期投资: Long-term investments: 长期股权投资 Long-term equity investment 32 流动负债合计 Sub-total of current liabilities 长期债权投资 Long-term debt investment 34 长期负债: Long-term liabilities 长期投资合计 Sub-total of long term investment 38 长期借款 Long-term borrowings 固定资产: Fixed assets: 应付债券 Bonds payable 固定资产原价 Fixed assets-cost 39 .08 .52 长期应付款 Long-term payables 减: 累计折旧 Less: Accumulated depreciation 40 .35 .71 专项应付款 Special payables 固定资产净值 Fixed assets-NBV 41 .73 .81 其他长期负债 Other long-term liabilities 减: 固定资产减值准备 Less: Provision for impairment of fixed assets42 .73 .81 长期负债合计 Sub-total of long-term liabilities 固定资产净额 Fixed assets-net 43 .73 .81 递延税项 Deferred taxes 工程物资 Construction materials 44 递延税款贷项 Deferred tax credit 在建工程 Construction in progress 45 负债合计 Total liabilities 固定资产清理 Disposal of fixed assets 46 固定资产合计 Sub-total offixed assets 50 所有者权益(或股东权益)Owner’s (Stockholders’) equity 无形资产及其他资产 Intangible and other assets 实收资本(或股本) Paid-in capital (or stock) 无形资产 Intangible assets 51 减:已归还投资 Less: Investment returned 长期待摊资产 Long-term prepayment 52 实收资本(或股本)净额 Paid-in capital (or stock) - net 其他长期资产 Other long-term assets 53 资本公积 Capital surplus 无形资产及其他资产合计 Sub-total of intangible and other assets 60 赢余公积 Surplus reserve 其中:法定公益金 Including: Statutory public welfare fund 递延税项: Deferred taxes: 未分配利润 Undistributed profit 递延税款借项 Deferred tax debit 61 所有者权益(或股东权益)合计Total owner’s (stockholders’) equity 资产总计 Total assets 67 负债和所有者权益(或股东权益)合计Total liabilities owner’s (stockholders’) equity 利润表 Income Statement 编制单位: ______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan 项目Item 行次 Line No. 本月数 Current month 本年累计数 Current year accumulative 一、主营业务收入 I. Revenue from main operations 减:主营业务成本 Less: Cost of main operations 主营业务税金及附加 Taxes and surcharges for main operations 二、主营业务利润(亏损以“-”填列) II. Profit/Loss from main operations 加:其他业务利润(亏损以“-”填列) Add: Profit/Loss from other operations 减:营业费用 Less: Operating expenses 管理费用 General and administrative expenses 财务费用Financial expenses 三、营业利润(亏损以“-”填列) III. Operating profit/loss 加:投资收益(亏损以“-”填列) Add: Investment income/losses 补贴收入Revenue from subsidies 营业外收入 Non-operating revenue 减:营业外支出Less: Non-operating expenditures 四、利润总额(亏损以“-”填列) IV. Income/Loss before tax 减:所得税 Less: Income tax 五、净利润(亏损以“-”填列) V. Net income/loss 补充资料Supplementary information: 项目 Item 本年累计数 Current year cumulative 上年实际数 Prior year actual 1. 出售、处理部门或被投资单位所得收益 Gain on sale and disposal of a department or an invested enterprise 2. 自然灾害发生的损失Losses arising from natural disasters 3. 会计政策变更增加(或减少)利润总额Increase/decrease in income before tax due to a change in accounting policy 4. 会计估计变更增加(或减少)利润总额 Increase/decrease in income before tax due to a change in accounting estimate 5. 债务重组损失 Losses arising from debt restructurings 6. 其他 Others 现金流量表 Cash Flow Statement 编制单位:年度单位: 元 Prepared by: Period:_________ Monetary unit: RMB Yuan 项目 Item 行次 Line No. 金额 Amount 一、经营活动产生的现金流量 I. Cash flows from operating activities 销售产品、提供劳务收到的现金 Cash received from the sale of goods or rendering of services 收到的税费返还 Refunds of taxes 收到的其他与经营活动有关的现金 Other cash receipts relating to operating activities 现金流入小计Sub-total of cash inflows 购买商品、接受劳务支付的现金 Cash paid for goods and services 支付给职工及为职工支付的现金 Cash paid to and on behalf of employees 支付的各项税费 Payments of all types of taxes 支付的其他与经营活动有关的现金 Other cash payments relating to operating activities 现金流出小计 Sub-total of cash outflows 经营活动产生的现金流量净额 Net cash flows from operating activities 二、投资活动产生的现金流量 II. Cash flows from investing activities 收回投资所收到的现金Cash received from return of investments 取得投资收益所收到的现金 Cash received from return on investment 处置固定资产、无形资产和其他长期资产所收回的现金净额Net cash received from the sale of fixed assets, intangible assets and other long-term assets 收到的其他与投资活动有关的现金 Other cash receipts relating to investingactivities 现金流入小计 Sub-total of cash inflows 购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets 投资所支付的现金 Cash paid to acquire investments 支付的其他与投资活动有关的现金 Other cash payment relating to investing activities 现金流出小计 Sub-total of cash outflows 投资活动产生的现金流量净额 Net cash flows from investing activities 三、筹资活动产生的现金流量: III. Cash flows from financing activities: 吸收投资所收到的现金 Cash received from investment by others 借款所收到的现金 Cash received from borrowings 收到的其他与筹资活动有关的现金 Other cash receipts relating to financing activities 现金流入小计 Sub-total of cash inflows 偿还债务所支付的现金 Cash payment of amounts borrowed 分配股利、利润或偿付利息所支付的现金Cash paid for distribution of dividends or profits and for interest expense 支付的其他与筹资活动有关的现金 Other cash payments relating to financing activities 现金流出小计 Sub-total of cash outflows 筹资活动产生的现金流量净额 Net cash flow financing activities 四、汇率变动对现金的影响 IV. Effect of changes in foreign exchange rate on cash 五、现金及现金等价物净增加额 V. Net increase in cash and cash equivalents 补充资料 Supplementary Information 行次 Line No. 金额 Amount 1. 将净利润调节为经营活动现金流量: Reconciliation of net income to cash flows from operating activities 净利润 Net income 加:计提的资产减值准备 Add: Provision for impairment of assets 固定资产折旧 Depreciation of fixed assets 无形资产摊销 Amortization of intangible assets 长期待摊费用摊销 Amortization of long-term prepayment 待摊费用减少(减:增加) Decrease in prepaid expense (or deduct: increase) 预提费用增加(减:减少)Increase of accrued expenses (or deduct: decrease) 处置固定资产、无形资产和其他长期资产的损失(减:收益) Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains) 固定资产报废损失 Losses on scrapping of fixed assets 财务费用 Financial expenses 投资损失(减:收益) Investments losses (or deduct: gains) 递延税款贷项(减:借项) Deferred tax credit (or deduct: debit) 存货的减少(减:增加) Decrease in inventories (or deduct: increase) 经营性应收项目的减少(减:增加) Decrease in operating payables (or deduct: increase) 经营性应收项目的增加(减:减少) Increase in operating payables (or deduct: decrease) 其他Other 经营活动产生的现金流量净额 Net cash flows from operating activities 2. 不涉及现金收支的投资和筹资活动 Investing and financing activities that do not involve cashreceipts and payments 债务转化为资本 Conversion of debt into capital 一年内到期的可转换公司债券 Convertible bonds to be expired within one year 融资租入固定资产Fixed assets under finance lease 3. 现金及现金等价物净增加情况: Net increase in cash and can equivalents 现金的期末余额 Cash at end of period 减:现金的期初余额Less: Cash at the beginning of the period 加:现金等价物的期末余额 Plus: Cash equivalents at the end of the period 减:现金等价物的期初余额 Less: Cash equivalents at the beginning of the period 现金及现金等价物净增加额 Net increase in cash and cash equivalents 资产减值准备明细表 Statement of Provision for Impairment of Assets 编制单位:年度单位: 元 Prepared by: Period:_________ Monetary unit: RMB Yuan 项目 Item 年初余额 Beginning balance本年增加数 Increase for current year 本年转回数 Reversal for current year 年末余额Ending balance 一、坏账准备合计 I. Total amounts of bad debts provided 其中:应收账款 Including: Accounts receivable 其他应收款 Other receivables 二、短期投资跌价准备合计 II. Total amounts of short-term investments write-down provided 其中:股票投资 Including: Stock investment 债券投资 Bond investment 三、存货跌价准备合计Ⅲ. Total amounts of inventory written-down provided 其中:库存商品Including: Goods on hand 原材料 Raw materials 四、长期投资减值准备合计Ⅳ. Total amounts provided for impairment of long-term investments 其中:长期股权投资 Including: Long-term equity investment 长期债权投资 Long-term debt investment 五、固定资产减值准备合计Ⅴ. Total amounts provided for impairmentof fixed assets 其中:房屋、建筑物 Including: Buildings and structures 机器设备Equipment and machinery 六、无形资产减值准备Ⅵ. Pro vision for impairment of intangible assets 其中:专利权 Including: Patent 商标权 Trade marks 七、在建工程减值准备Ⅶ. Provision for impairment of construction in progress 八、委托贷款减值准备Ⅷ. Provision for impairment of designated loan receivable 注:根据财会[2003]10号文件规定,此表已变动,请参见第404-407页。

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资产负债表(一)一、资产 ASSETS流动资产:CURRENT ASSETS货币资金 Cash and cash equivalents结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivables买入返售金融资产 Recoursable financial assets acquired存货 Inventories其中:原材料Raw materials库存商品(产成品) Finished goods一年内到期的非流动资产 Non-current assets maturing within one year 其他流动资产 Other current assets其中:内部银行 Including:In-house bank流动资产合计 TOTAL CURRENT ASSETS非流动资产:NON-CURRENT ASSETS发放贷款及垫款 Loans and payments可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产(固定资产原价) Fixed assets(Original value of fixed assets)减:累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets-net value减:固定资产减值准备 Reserve for fixed assets impairment 固定资产净额 Net fixed assets在建工程 Construction in progress工程物资 Project materials固定资产清理 Disposal of fixed assets生产性生物资产 Productive biological assets油气资产 Oil and natural gas assets无形资产 Intangible assets开发支出 Development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred income tax assets其他非流动资产 Other non-current assets其中:特准储备物资Including:Physical assets reserve specifically authorized非流动资产合计 TOTAL NON-CURRENT ASSETS资产总计 TOTAL ASSETS二、负债 LIABILITIES流动负债: CURRENT LIABILITIES短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项Payments received in advance卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金 Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中:应付工资 Including:Wages payable应付福利费Welfare payable其中:职工奖励及福利基 Including:Bonus and welfare fund for staff and workers应交税费 Taxes and surcharges payable其中:应交税金 Including:Taxes payable应付利息 Interests payable应付股利 Dividends payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债 Non-current liabilities maturing within one year其他流动负债 Other current liabilities其中:内部银行 Including:In-house bank流动负债合计 TOTAL CURRENT LIABILITIES非流动负债: NON-CURRENT LIABILITIES长期借款 Long-term borrowings应付债券 Debt securities issued长期应付款 Long-term payables专项应付款 Specific item payable预计负债Estimated Liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liabilities其中:特准储备基金 Including:Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES负债合计 TOTAL LIABILITIES三、所有者权益(或股东权益): OWNERS' EQUITY(or shareholders' equity)实收资本(或股本)Paid-up capital(or share 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 capital减:已归还投资 Less:Investment returned实收资本净额Net paid-up capital资本公积 Capital reserves减:库存股 Treasury stock专项储备 Special reserves盈余公积 Surplus reserves其中:法定公积金Statutory surplus reserve任意公积金Other surplus reserve储备基金Reserve fund企业发展基金 Enterprise expansion fund利润归还投资Profits capitalized on return of investment 一般风险准备 Provision for normal risks未分配利润 Retained earnings/Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计Total equity attributable to the shareholders of parent companyTotal equity attributable to the shareholders of parent company少数股东权益 Minority shareholders' equity (B/S)所有者权益合计 TOTAL OWNERS' EQUITY负债和所有者权益总计 TOTAL LIABILITIES AND OWNERS' EQUITY资产负债表(二)一、资产 ASSETS流动资产: CURRENT ASSETS货币资金 Cash and cash equivalents交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable减:坏帐准备 Less:Provision for bad debts预付款项 Advances to suppliers应收利息 Interests receivable应收股利 Dividends receivable其他应收款 Other receivables存货 Inventories其中:原材料 Including:Raw materials库存成品及商品 Inventory of finished goods低值易耗品 Consumbles一年内到期的非流动资产 Non-current assets maturing/due within one year 其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产:NON-CURRENT ASSETS可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 long-term equity investments投资性房地产 Investment real estate固定资产(固定资产原价) Fixed assets(Original value of fixed assets)减:累计折旧 Less:Accumulated depreciation固定资产净值 Fixed assets-net value减:固定资产减值准备 Reserve for fixed assets impairment 固定资产净额 Net fixed assets在建工程 Construction in progress工程物资 Project materials固定资产清理 Disposal of fixed assets生产性生物资产 Productive biological assets油气资产 Oil and natural gas assets无形资产 Intangible assets开发支出 Development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred income tax assets其他非流动资产 Other non-current assets非流动资产合计 TOTAL NON-CURRENT ASSETS资产总计 TOTAL ASSETS二、负债 LIABILITIES流动负债: CURRENT LIABILITIES短期借款 Short-term borrowings交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项Payments received in advance应付职工薪酬 Employee benefits payable/Staff remuneration payables应交税费 Taxes and surcharges payable应付利息 Interests payable应付股利 Dividends payable其他应付款 Other payables一年内到期的非流动负债 Non-current liabilities maturing within one year其他流动负债 Other current liabilities流动负债合计 TOTAL CURRENT LIABILITIES非流动负债: NON-CURRENT LIABILITIES长期借款 Long-term borrowings应付债券 Debt securities issued长期应付款 Long-term payables专项应付款 Specific item payable预计负债 Provisions for liabilities递延所得税负债 Deferred income tax liabilities其他非流动负债 Other non-current liabilities非流动负债合计 TOTAL NON-CURRENT LIABILITIES负债合计 TOTAL LIABILITIES三、所有者权益(或股东权益):OWNERS' EQUITY (or shareholders' equity)实收资本(或股本)Paid-up capital (or share capital)其中:国家资本National capital集体资本 Collateral capital法人资本Legal person's capital个人资本 Personal capital外商资本 Foreign capital资本公积 Capital reserves减:库存股 Treasury stock盈余公积 Surplus reserves未分配利润 Retained earnings/Undistributed profit所有者权益(或股东权益)合计 TOTAL OWNERS' EQUITY (OR SHAREHOLDERS' EQUITY)负债和所有者权益(或股东权益)总计 TOTAL LIABILITIES AND OWNERS' EQUITY利润表一、营业总收入 Overall sales/Overall income其中:营业收入 Including: Sales/Income from operations/Income from operations 其中:主营业务收入Sales/Income from main business/Income from main business其他业务收入 Sales/Income from other business/Income from other business利息收入 Interests income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 Overall costs其中:营业成本 Including: Costs of operations其中:主营业务成本 Costs of main business其他业务成本 Costs of other business利息支出 Interests expenses手续费及佣金支出 Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Taxes and surcharges on operations销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中:业务招待费 Entertainment expenses/Business entertainment研究与开发费 Research and development costs财务费用 Financial expenses其中:利息支出 Interests expenses利息收入 Interests income汇兑净损失 Foreign exchange net loss资产减值损失 Impairment loss on assets加:公允价值变动收益(损失以“-”号填列) Plus: Gain or loss from changes in fair values投资收益(损失以“-”号填列)Investment income其中:对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates汇兑收益(损失以“-”号填列)Gain or loss on foreign exchange transactions 三、营业利润(亏损以“-”号填列)Profit from operations加:营业外收入 Plus: Non-operating profit其中:非流动资产处置利得 Gain from disposal of non-current assets非货币性资产交换利得 Gain from exchange of non-monetary assets政府补助Governmental subsidy债务重组利得Gain of debt restructuring减:营业外支出 Less: Non-operating expenses其中:非流动资产处置损失 Loss from disposal of non-current assets非货币性资产交换损失 Loss from exchange of non-monetary assets债务重组损失 Loss of debt restructuring四、利润总额(亏损总额以“-”号填列) Profit before tax加:应弥补亏损Loss to cover减:所得税费用 Less: Income tax expenses五、净利润(净亏损以“-”号填列)Net profit其中:被合并方在合并前实现的净利润 Among which: Net profit recognized before the merger归属于母公司所有者的净利润 Net profit attributable to shareholders of parentcompany少数股东损益Minority interest income六、每股收益: Earnings per share (EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 Other comprehensive income八、综合收益总额 Total comprehensive income归属于母公司所有者的综合收益总额 Total comprehensive income attributable to shareholders of parent company归属于少数股东的综合收益总额 Total comprehensive income attributable to minority shareholders现金流量表(都要校对一下)一、经营活动产生的现金流量 Cash flows from operating activities销售商品、提供劳务收到的现金 Cash received from the sales of goods and the rendering of services客户存款和同业存放款项净增加额 Net increase in deposits from customers and placements from corporations in the same industry向中央银行借款净增加额 Net increase in loan from central bank向其他金融机构拆入资金净增加额 Net increase in funds borrowed from other financial institutions收到原保险合同保费取得的现金Cash premiums received on original insurance contracts收到再保险业务现金净额 Cash received from re-insurance business保户储金及投资款净增加额 Net increase in deposits and investments from insurers 处置交易性金融资产净增加额 Net increase in disposal of trading financial assets 收取利息、手续费及佣金的现金 Interest, handling charges and commissions received 拆入资金净增加额 Net increase in funds deposit回购业务资金净增加额 Net increase in repurchasement business funds收到的税费返还 Receipts of tax refunds收到其他与经营活动有关的现金 Other cash received relating to operating activities 其中:企业内部银行收到的现金 Including: Cash received by in-house bank经营活动现金流入小计 Sub-total of cash inflows from operating activities购买商品、接受劳务支付的现金 Cash payments for goods purchased and services received客户贷款及垫款净增加额 Net increase in loans and payments on behalf存放中央银行和同业款项净增加额 Net increase in deposits with centre bank and interbank支付原保险合同赔付款项的现金 Payments of claims for original insurance contracts 支付利息、手续费及佣金的现金 Interests, handling charges and commissions paid 支付保单红利的现金 Commissions on insurance policies paid支付给职工以及为职工支付的现金 Cash payments to and on behalf of employees支付的各项税费 Payments of all types of taxes支付其他与经营活动有关的现金 Other cash payments relating to operating activities经营活动现金流出小计 Sub-total of cash outflows from operating activities经营活动产生的现金流量净额 Net cash flows from operating activities二、投资活动产生的现金流量:Cash flows from investing activities收回投资收到的现金 Cash received from disposals and withdraw on investment取得投资收益收到的现金 Cash received from returns on investments处置固定资产、无形资产和其他长期资产收回的现金净额 Net cash received from disposals of fixed assets, intangible assets and other long-term assets处置子公司及其他营业单位收到的现金净额 Net cash received from disposals of subsidiaries and other business units收到其他与投资活动有关的现金 Other cash received relating to investing activities 投资活动现金流入小计 Sub-total of cash inflows from investing activities购建固定资产、无形资产和其他长期资产支付的现金 Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets投资支付的现金 Cash payments to acquire investments质押贷款净增加额 Net increase in secured loans取得子公司及其他营业单位支付的现金净额 Net cash payments for acquisitions of subsidiaries and other business units支付的其他与投资活动有关的现金Other cash payments relating to investing activities投资活动现金流出小计 Sub-total of cash outflows from investing activities投资活动产生的现金流量净额 Net cash flows from investing activities三、筹资活动产生的现金流量 Cash flows from financing activities吸收投资所收到的现金 Cash received from investors in making investment in the enterprise其中:子公司吸收少数股东投资收到的现金 Including:Cash received from issuing shares of minority shareholders取得借款所收到的现金 Cash received from borrowings发行债券收到的现金 Proceeds from issuance of bonds收到的其他与筹资活动有关的现金Other cash received relating to financing activities筹资活动现金流入小计 Sub-total of cash outflows from financing activities偿还债务所支付的现金 Cash repayments of amounts borrowed分配股利、利润或偿付利息所支付的现金 Cash payments for distribution of dividends or profits, or cash payments for interest expenses其中:子公司支付给少数股东的股利、利润 Including: Subsidiary companies pay cash to minority shareholders for interest expenses and distribution of dividends or profit 支付的其他与筹资活动有关的现金Other cash payments relating to financing activities筹资活动现金流出小计 Sub-total of cash outflows from financing activities筹资活动产生的现金流量净额 Net cash flows from financing activities四、汇率变动对现金及现金等价物的影响 Effect of foreign exchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额 Net increase in cash and cash equivalents加:期初现金及现金等价物余额 Plus:Cash and cash equivalents at beginning of period六、期末现金及现金等价物余额 Cash and cash equivalents at end of period本月实际 Actual for this month去年同期 The corresponding period of last year本年累计 Accumulative total for this year行次 Line金额 Amount项目 Item。

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