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篇一：财务英语学习

财务英语

资产负债表balancesheet

一、资产AsseTs流动资产:cuRRenTAsseTs

货币资金cashandcashequivalents

交易性金融资产Financialassetsheldfortrading

应收票据notesreceivable

应收账款Accountsreceivable

减：坏帐准备Less：provisionforbaddebts

预付款项Advancestosuppliers

应收利息Interestsreceivable

应收股利Dividendsreceivable

其他应收款otherreceivables

存货Inventories

其中：原材料Including：Rawmaterials

库存成品及商品Inventoryoffinishedgoods

低值易耗品consumbles

一年内到期的非流动资产

non-currentassetsmaturing/duewithinoneyear其他流动资产othercurrentassets

流动资产合计ToTALcuRRenTAsseTs

非流动资产：non-cuRRenTAsseTs

可供出售金融资产

Available-for-salefinancialassets

持有至到期投资held-to-maturityinvestments

长期应收款Long-termreceivables

长期股权投资long-termequityinvestments

投资性房地产Investmentrealestate

固定资产（固定资产原价）Fixedassets （originalvalueoffixedassets）减：累计折旧Less：Accumulateddepreciation

固定资产净值Fixedassets-netvalue

减：固定资产减值准备Reserveforfixedassetsimpairment

固定资产净额netfixedassets

在建工程constructioninprogress

工程物资projectmaterials

固定资产清理Disposaloffixedassets

生产性生物资产productivebiologicalassets

油气资产oilandnaturalgasassets

无形资产Intangibleassets

开发支出Developmentcosts

商誉goodwill

长期待摊费用Long-termdeferredexpenses

递延所得税资产Deferredincometaxassets

其他非流动资产othernon-currentassets

非流动资产合计ToTALnon-cuRRenTAsseTs

资产总计ToTALAsseTs

二、负债LIAbILITIes

流动负债：cuRRenTLIAbILITIes短期借款

short-termborrowings

交易性金融负债Financialassetsheldforliabilities 应付票据notespayable

应付账款Accountspayable

预收款项paymentsreceivedinadvance

应付职工薪酬

employeebenefitspayable/staffremunerationpayables 应交税费Taxesandsurchargespayable

应付利息Interestspayable

应付股利Dividendspayable

其他应付款otherpayables

一年内到期的非流动负债

non-currentliabilitiesmaturingwithinoneyear 其他流动负债othercurrentliabilities

流动负债合计ToTALcuRRenTLIAbILITIes

非流动负债：non-cuRRenTLIAbILITIes

长期借款Long-termborrowings

应付债券Debtsecuritiesissued

长期应付款Long-termpayables

专项应付款specificitempayable

预计负债provisionsforliabilities

递延所得税负债Deferredincometaxliabilities 其他非流动负债othernon-currentliabilities

非流动负债合计ToTALnon-cuRRenTLIAbILITIes

负债合计ToTALLIAbILITIes

三、所有者权益（或股东权益）：owneRseQuITYshareholdersequity)

实收资本（或股本）

paid-upcapital(orsharecapital)(or

其中：国家资本nationalcapital集体资本

collateralcapital法人资本Legalpersonscapital 个人资本personalcapital

外商资本Foreigncapital

资本公积capitalreserves

减：库存股Treasurystock

盈余公积surplusreserves

未分配利润Retainedearnings/undistributedprofit 所有者权益（或股东权益）合计ToTALowneRseQuITY(oRshARehoLDeRseQuITY)

负债和所有者权益（或股东权益）总计ToTALLIAbILITIesAnDowneRseQuITY利润表Incomestatement

一、营业总收入overallsales/overallincome

营业收入

Including:sales/Incomefromoperations/Incomefromoper ations

其中：主营业务收入

sales/Incomefrommainbusiness/Incomefrommainbusiness 其他业务收入

sales/Incomefromotherbusiness/Incomefromotherbusine ss

利息收入Interestsincome