中英文對(duì)照財(cái)務(wù)報(bào)表常用單詞

1、中英文對(duì)照財(cái)務(wù)報(bào)表（有何謬誤，歡迎指正）資產(chǎn)負(fù)債表BALANCESHEET2002年11月30日as at 30/11/2002資產(chǎn) Assets負(fù)債和所有者權(quán)益Liabilities & Equity流動(dòng)資產(chǎn) CurrentAssets :流動(dòng)負(fù)債CurrentLiabilities :貨幣資金Cash短期投資Short term in vestme nts應(yīng)付帳款 Tradepayables應(yīng)收票據(jù) Notes預(yù)收帳款 Adva needreceivablereceipts應(yīng)收股利Divide nd應(yīng)付工資 Accrualsreceivablefor salaries應(yīng)收利息In tere

2、st應(yīng)付福利費(fèi)receivableAccruals for ben efits應(yīng)收帳款Trade應(yīng)付股利Accrualsreceivablefor divide nds其他應(yīng)收款 Other應(yīng)交稅金 Accrualsreceivablefor taxes存貨 Inventories其他應(yīng)交款 Other liabilities待攤費(fèi)用Prepaid其他應(yīng)付款 Otherexpensespayables流動(dòng)資產(chǎn)合計(jì)Totalcurre nt assets預(yù)提費(fèi)用Provisio nfor expe nses流動(dòng)負(fù)債合計(jì)Totalcurrent liabilities固定資產(chǎn) FixedAsset

3、s :固定資產(chǎn)原價(jià)Tan gible assets長(zhǎng)期負(fù)債Long termliabilities :減Less :累計(jì)折舊Depreciati on長(zhǎng)期應(yīng)付款Longterm liabilities固定資產(chǎn)凈值Nettan gible assets長(zhǎng)期負(fù)債合計(jì) Totallong term liabilities固定資產(chǎn)合計(jì)Totaltan gible assets遞延稅款貸項(xiàng)Deferredin cometaxes無形資產(chǎn)及其他資產(chǎn)Intan gible Assets :負(fù)債合計(jì) Totalliabilities無形資產(chǎn)Intangibleassets長(zhǎng)期待攤費(fèi)用Lo ngtermadva

4、neepayme nts所有者權(quán)益Shareholders equity其他長(zhǎng)期資產(chǎn)Otherlong term assets實(shí)收資本Subscribed Capital無形資產(chǎn)及其他資產(chǎn)合計(jì) Total intangibleassets資本公積 Capitalreserves盈余公積 Otherreserves遞延稅款借項(xiàng)Deferredin cometaxes未分配利潤(rùn)Reta ined earnings所有者權(quán)益合計(jì)Total shareholdersequity資產(chǎn)總計(jì) TotalAssets負(fù)債和所有者權(quán)益合計(jì) Total Liabilities &Equity利潤(rùn)表 Profit

5、& Loss Account 2002 年 11 月 for the month ended30/11項(xiàng)目Item主營(yíng)業(yè)務(wù)收入 Sales減Less :主營(yíng)業(yè)務(wù)成本 Cost of Sales主營(yíng)業(yè)務(wù)稅金及附加bus in ess taxes主營(yíng)業(yè)務(wù)利潤(rùn)Gross Profit加 Add :其他業(yè)務(wù)利潤(rùn) Otheroperati ng income減 Less : 營(yíng)業(yè)費(fèi)用 Operating expenses管理費(fèi)用Admi nistrati onexpenses財(cái)務(wù)費(fèi)用 Financeexpenses營(yíng)業(yè)利潤(rùn) Operat ing Profit力口 Add : 投資收益 In come f

6、rom in vestme nts補(bǔ)貼收入 Other in come營(yíng)業(yè)外收入 Extraordinaryin come減 Less : 營(yíng)業(yè) 外支出 Extraordinary expenses利潤(rùn)總額 Profit before taxes減 Less : 所得稅 Taxes on in come凈利潤(rùn) Profit after taxes資產(chǎn)負(fù)債表 Bala nee Sheet項(xiàng)目ITEM貨幣資金Cash短期投資Short term investments應(yīng)收票據(jù)Notes receivable應(yīng)收股利Divide nd receivable應(yīng)收利息 Interest receivab

7、le應(yīng)收帳款 Accounts receivable其他應(yīng)收款 Other receivables 預(yù)付帳款 Accounts prepaid 期貨保證金 Future guarantee應(yīng)收補(bǔ)貼款 Allowance receivable應(yīng)收出口退稅 Export drawback receivable存貨 Inventories其中：原材料 Including:Raw materials產(chǎn)成品 （庫(kù)存商品 ） Finished goods待 攤 費(fèi) 用 Prepaid and deferred expenses待處理流動(dòng)資產(chǎn)凈損失 Unsettled G/L on current asse

8、ts一 年 內(nèi) 到 期 的 長(zhǎng) 期 債 權(quán) 投 資 Long-term debenture investment falling due in a yaear其他流動(dòng)資產(chǎn) Other current assets 流動(dòng)資產(chǎn)合計(jì) Total current assets 長(zhǎng)期投資： Long-term investment ： 其中 : 長(zhǎng)期股權(quán)投資 Including long term equity investment長(zhǎng) 期 債 權(quán) 投 資 Long term securities investment*合并價(jià)差 Incorporating price difference 長(zhǎng)期投資合計(jì)

9、Total long-term investment固定資產(chǎn)原價(jià) Fixed assets-cost減 ： 累 計(jì) 折 舊 Less:AccumulatedDpreciation固定資產(chǎn)凈值 Fixed assets-net value 減：固定資產(chǎn)減值準(zhǔn)備 Less:Impairment of fixed assets固定資產(chǎn)凈額 Net value of fixed assets固定資產(chǎn)清理 Disposal of fixed assets工程物資 Project material在建工程 Construction in Progress 待處理固定資產(chǎn)凈損失 Unsettled G/L

10、on fixed assets固定資產(chǎn)合計(jì) Total tangible assets無形資產(chǎn) Intangible assets其中 :土地使用權(quán) Including and use rights遞延資產(chǎn)（長(zhǎng)期待攤費(fèi)用） Deferred assets 其 中 : 固 定 資 產(chǎn) 修 理 Including:Fixed assets repair固 定 資 產(chǎn) 改 良 支 出 Improvement expenditure of fixed assets其他長(zhǎng)期資產(chǎn) Other long term assets其 中 : 特 準(zhǔn) 儲(chǔ) 備 物 資 Among it:Specially appr

11、oved reserving materials無 形 及 其 他 資 產(chǎn) 合 計(jì) Total intangible assets and other assets遞延稅款借項(xiàng) Deferred assets debits資 產(chǎn) 總 計(jì) Total Assets資產(chǎn)負(fù)債表 （續(xù)表 ） Balance Sheet項(xiàng)目ITEM短期借款Short-term loans應(yīng)付票款Notes payable應(yīng)付帳款A(yù)ccounts payab1e預(yù)收帳款A(yù)dvances from customers應(yīng)付工資Accrued payro1l應(yīng)付福利費(fèi) Welfare payable 應(yīng)付利潤(rùn) （股利 ） Pr

12、ofits payab1e應(yīng)交稅金 Taxes payable其他應(yīng)交款Other payable to government其他應(yīng)付款Other creditors預(yù)提費(fèi)用Provision for expenses預(yù)計(jì)負(fù)債 Accrued liabilities一 年 內(nèi) 到 期 的 長(zhǎng) 期 負(fù) 債 Long term liabilities due within one year 其他流動(dòng)負(fù)債 Other current liabilities 流動(dòng)負(fù)債合計(jì) Total current liabilities長(zhǎng)期借款Long-term loans payable應(yīng)付債券Bonds pay

13、able長(zhǎng)期應(yīng)付款long-term accounts payable專項(xiàng)應(yīng)付款Special accounts payable其他長(zhǎng)期負(fù)債Other long-term liabilities其 中 : 特 準(zhǔn) 儲(chǔ) 備 資 金 Including:Special reserve fund長(zhǎng)期負(fù)債合計(jì)Total long term liabilities遞延稅款貸項(xiàng)Deferred taxation credit負(fù)債合計(jì)Total liabilities* 少數(shù)股東權(quán)益 Minority interests 實(shí)收資本 （股本 ） Subscribed Capital 國(guó)家資本 National

14、 capital 集體資本 Collective capital 法人資本 Legal persons capital其中:國(guó)有法人資本Including:State-ownedlegal personscapital集體法人資本 Collective legal personscapital個(gè)人資本Personal capital外商資本Foreign businessmens capital資本公積Capital surplus盈余公積surplus reserve其 中 :法 定 盈 余 公 積 Including:statutory surplus reserve公益金public w

15、elfare fund補(bǔ) 充 流 動(dòng) 資 本 Supplermentary current capital* 未 確 認(rèn) 的 投 資 損 失 （ 以 “- ”號(hào) 填 列 ）Unaffirmed investment loss 未分配利潤(rùn) Retained earnings 外幣報(bào)表折算差額 Converted difference in Foreign Currency Statements 所有 者權(quán) 益合 計(jì) Total shareholders equity負(fù)債及所有者權(quán)益總計(jì) Total Liabilities & Equity利潤(rùn)表 INCOME STATEMENT項(xiàng) 目 ITEMS

16、產(chǎn)品銷售收入Sales of products其中：出口產(chǎn)品銷售收入 Including ： Export sales減 ： 銷 售 折 扣 與 折 讓Less ： Salesdiscount and allowances 產(chǎn)品銷售凈額 Net sales of products 減：產(chǎn)品銷售稅金 Less ： Sales tax 產(chǎn)品銷售成本 Cost of sales 其中：出口產(chǎn)品銷售成本 Including ：Cost of export sales 產(chǎn)品銷售毛利Gross profit on sales減：銷售費(fèi)用Less ： Selling expenses管 理 費(fèi) 用 Gene

17、ral and administrative expenses財(cái)務(wù)費(fèi)用 Financial expenses其中：利息支出 ( 減利息收入 ) Including ：Interest expenses (minusinterest ihcome)匯 兌 損 失 ( 減 匯 兌 收 益 ) Exchange losses(minus exchange gains) 產(chǎn)品銷售利潤(rùn) Profit on sales 加：其他業(yè)務(wù)利潤(rùn) Add ： profit from other operations營(yíng)業(yè)利潤(rùn) Operating profit加：投資收益 Add ：Income on investme

18、nt加： 營(yíng) 業(yè) 外收 入 Add ： Non-operating income減： 營(yíng)業(yè)外 支 出 Less ： Non-operating expenses加：以前年度損益調(diào)整 Add ：adjustment ofloss and gain for previous years利潤(rùn)總額Total profit減： 所得稅 Less : In come tax凈利潤(rùn) Net profit本文來自：人大經(jīng)濟(jì)論壇會(huì)計(jì)與財(cái)務(wù)管理 版，詳細(xì)出處參考： http:/www .pinggu.o rg/bbs/viewthread .php ?tid=335564&page=1會(huì)計(jì)要素的計(jì)量屬性 basi

19、s of measureme nt歷史成本 historical cost重置成本 replaceme nt cost可實(shí)現(xiàn)凈值n et-realizablevalue 現(xiàn)值 present value公允價(jià)值 fair value財(cái)務(wù)報(bào)告 financial statement 資產(chǎn)負(fù)債表 Balance Sheet 利潤(rùn)表 Income Statement 現(xiàn)金流量表 Cash Flow Statement 所有者權(quán)益變動(dòng)表 Statement of Changes in Equity 附注 notesDisclosure notesChap. 2貨幣資金 monetary assets

20、現(xiàn)金 cash銀行賬戶 bank account現(xiàn)金等價(jià)物 cash equivalentChap. 3金融資產(chǎn) financial instruments以公允價(jià)值計(jì)量且變動(dòng)計(jì)入當(dāng)期損益的金 融資產(chǎn)Measure at fair value through profit or loss 交易性金融資產(chǎn) held for trading 指定為以公允價(jià)值計(jì)量且變動(dòng)計(jì)入當(dāng)期損 益的金融資產(chǎn)Identified as at fair value through profit orloss持有到期投資 Held-to - maturityinvestment貸款和應(yīng)收賬款 Loans and rec

21、eivables可 供 出 售 金 融 資 產(chǎn) available-for-sale financial assets減值 impairment減值損失 impairment lossChap. 4存貨 inventory存貨的種類： Classification of inventory原材料 raw materials inventory在產(chǎn)品 work-in-progress inventory半成品 component parts產(chǎn)成品 finished goods inventory商品 merchandise inventory周轉(zhuǎn)材料 supplies inventory 發(fā)出存

22、貨的計(jì)量 cost flow assumption 先進(jìn)先出法 first-in-first-out (FIFO)后進(jìn)先出法 last-in-first-out (LIFO) 移動(dòng)加權(quán)平均法 moving-average unit cost 全月 一 次加 權(quán) 平均 法 weighted-average system個(gè) 別 計(jì) 價(jià) 法 ( 具 體 辨 認(rèn) 法 ) specific identification期 末 存 貨 的 計(jì) 量 ending balance of inventory成本與可變現(xiàn)凈值孰低lower-of -cost-or-market valueNet-realizabl

23、e value存 貨 跌 價(jià) 準(zhǔn) 備 Allowance to reduceinventory to LCM資 產(chǎn) 減 值 損 失 存 貨 減 值 損 失 loss ofimpairment on assets loss ofimpairment on inventoryChap. 5長(zhǎng)期股 權(quán)投資 Iong-term investment-shareInvestment in subsidiary * 成本法 cost method 權(quán)益法 equity method 投資收益 investment income 可轉(zhuǎn)換 convertibIeChap. 6固定資產(chǎn) capitaI asse

24、ts在建工程 wok-in-progress construction折舊 amortization平均年限法 straight-line-method工作量法 unit-of- production雙 倍 余 額 遞 減 法 declining-balance method年 數(shù) 總 和 法 sum-of-the-years-digits method后續(xù)支出 subsequent expenditure資本化 capitalized cost費(fèi)用化 expensed cost處置 retirement and disposal持有待售的固定資產(chǎn) capital assets held fo

25、r sale固定資產(chǎn)清理 disposal of capital assets 固 定 資 產(chǎn) 減 值 準(zhǔn) 備 allowance of impairments on capital assetsChap. 7無形資產(chǎn) intangible assets專利權(quán) patents非專利技術(shù) industrial design registration商標(biāo)權(quán) trademarks and trade name著作權(quán) copyright特許權(quán) franchise rights 土地使用權(quán) rights of using landChap. 8投 資 性 房 地 產(chǎn) investment propert

26、y / profitable estateChap. 9非貨幣性資產(chǎn)交換 non-monetary assets exchange商業(yè)實(shí)質(zhì) commercial substanceChap. 10資產(chǎn)減值 assets impairment估計(jì) evaluation資產(chǎn)組 assets group cash generate unit商譽(yù) goodwillChap. 11負(fù)債 liabilities流動(dòng)負(fù)債 current liabilities非流動(dòng)負(fù)債 non-current liabilities初始計(jì)量 initial measurement辭退福利 fire fringe 進(jìn)口 im

27、port出口 export可轉(zhuǎn)換公司債券 convertible bondChap. 12所有者權(quán)益 equity實(shí)收資本 issued capital資本公積 capital reserve股本溢價(jià) share premium留存收益 retained earnings未分配利潤(rùn) distributed profitChap. 13完工百分比法 percentage of completion method建造合同 construction contract直接法 direct method間接法 indirect method 分部報(bào)告 segment report 關(guān)聯(lián)方 related

28、 party 租賃 lease 擔(dān)保 guarantee Chap. 15 或有事項(xiàng) contingencies 或有資產(chǎn) contingent assets 或有負(fù)債 contingent liabilities 虧損合同 onerous contract Chap.16 重組 reorganization /resutructionChap. 18 借 款 費(fèi) 用 borrowing costs borrowing expenditure 溢價(jià) premium 折價(jià) discount 資本化 capitalize costsChap. 20 所得稅 income tax 計(jì)稅基礎(chǔ) tax base 永久性差別 permanent difference 暫時(shí)性差別 temporary difference應(yīng) 納 稅 暫 時(shí) 性 差 異 taxable temporary differences可抵扣暫時(shí)性差異 deductible temporary difference遞延所得稅資產(chǎn) deferred tax assets 遞延所得稅負(fù)債 deferred tax