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: RMB
Yua 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: RMB
Yua 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Yua
n
项目
Item 年初余额
Beginning
bala nee
本年增加数本年转回数年末余额
In crease for
curre nt year
Reversal for
curre nt year
En di ng
bala
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-term
in 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 inventory
written-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 equity
in vestme nt
长期债权投资
Lon g-term debt in vestme nt
Prepared 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 ngs
and
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 Mini stry of Finan ce. 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: _________ Mon etary un it: RMB
Yua n
应交增值税明细表
VAT Payable Moveme nt Table
编制单位： 年度
单位：元
Prepared by: Period: _________ Mon etary un it: RMB
Yua n
利润分配表
Statement of Profit Distributen
编制单位：年度单位：元Prepared by: Period: __________ Mon etary unit: RMB
Yua n
分部报表（业务分部）
Busin ess Segme nt Stateme nt
编制单位: 年度单位：元
分部报表（地区分部）
Geographical Segme nt Stateme nt
编制单位: 年度单位：元
不可见预费contingencies
信用证死卷dead LC
Cover pool担保池
Pfan dbrief 抵押债券
提货担保 shipping guarantee
押品小类 collateral subdivisi on
准贷证 approved loa n letter
平息 flat rate
CAC Con tributory asset charge :资产必要报酬CAPM Capital Asset Prici ng Model :资本资产定价模型CU Curre ncy unit :货币单位
DCF Discou nted cash flow :折现现金流
EBIT Earnings before in terest and tax :息税前利润
EBITDA Earnings before in terest, tax, depreciati on and amortizati on :息税、折旧、摊销前利润GN Guida nee Note :评估指南
IFRS In ternatio nal Fi nan cial Reporti ng Sta ndard :国际财务报告准则
IPR&D In-process Research and Developme nt :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。