財(cái)務(wù)詞匯中英對(duì)照

1、精選優(yōu)質(zhì)文檔-傾情為你奉上財(cái)務(wù)詞匯以及其他金融詞匯INCOME STATEMENT損益表balance sheet  資產(chǎn)負(fù)債表Revenue 收入Disbursement 支出Gross revenues 總收入/毛收入Net revenues  銷售收入/凈收入Non-operating income 營業(yè)外收入Sales  銷售額Turnover  營業(yè)額Operating expenses 銷售（營業(yè)）成本Operating income（loss） 營業(yè)利潤/（虧損）Operating profit 營業(yè)

2、利潤Operating margin 營業(yè)利潤率/營業(yè)毛利EBIT margin EBIT率（營業(yè)利潤率）Gross profit  毛利潤Gross margin 毛利率Other income and gain 其他收入及利得Other (expense) / income  其他收入/（費(fèi)用）Ordinary income 普通所得、普通收益、通常收入Operating expenses 營業(yè)費(fèi)用Profit from operating activities 營業(yè)利潤/經(jīng)營活動(dòng)之利潤Research and

3、 development costs （R&D） 研發(fā)費(fèi)用Selling Cost 銷售成本cost of sales    銷售成本production cost     生產(chǎn)成本product cost     產(chǎn)品成本Net operating revenue 銷售（營業(yè)）收入凈額Selling and distribution costs 營銷費(fèi)用/行銷費(fèi)用selling、general and administrative expense

4、s  銷售及一般管理費(fèi)用 administrative accounting 行政管理會(huì)計(jì)administrative budget 行政管理預(yù)算administrative expense行政管理費(fèi)用departmental budget    部門預(yù)算flexible budget    彈性預(yù)算development cost    開發(fā)成本salary bonus、 Employee benefits、Employee labor union dues、Employee educatio

5、n expenses 工資薪金 職工福利費(fèi)、職工工會(huì)經(jīng)費(fèi)、職工教育經(jīng)費(fèi)Employee compensation 職工薪酬Entertainment expenses 業(yè)務(wù)招待費(fèi)Advertising expenditure 廣告支出Auditing, consulting and litigation expenses 審計(jì)、咨詢、訴訟費(fèi)Travelling expenses 差旅費(fèi)Conference expenses 會(huì)議費(fèi)Including entertainment expenses交際應(yīng)酬費(fèi)Salary and welfare fund expense 工資、福利費(fèi)Rental e

6、xpense 租金支出Royalty fee 特許權(quán)使用費(fèi)Interest expense 利息支出manufacturing overhead 制造費(fèi)用overhead     制造費(fèi)用  overhead cost     制造費(fèi)用 burden    制造費(fèi)用overhead absorption rate     制造費(fèi)用分配率  fixed overhead    固定制造費(fèi)用

7、Fixed Assets 固定資產(chǎn)fixed asset turnover    固定資產(chǎn)周轉(zhuǎn)率fixed cost    固定成本Depreciation of fixed assets 固定資產(chǎn)折舊Depreciation expense 折舊費(fèi)depreciation    折舊Depreciation and amortization  折舊及攤銷distribution cost    攤銷成本Intangible assets 無形資

8、產(chǎn)Other intangible assets  其他無形資產(chǎn)Goodwill  商譽(yù)Tangible assets 有形資產(chǎn)Available-for-sale investments  可供出售投資Property, plant and equipment  物業(yè)、廠房及設(shè)備或財(cái)產(chǎn)、廠房及設(shè)備或固定資產(chǎn)Investment properties  投資物業(yè)Plant Assets 廠房資產(chǎn)Lease prepayments 預(yù)付租金accounts payable 應(yīng)付賬款accounts receivabl

9、e 應(yīng)收賬款Trade accounts receivable 應(yīng)收賬款Trade and bills receivables 應(yīng)收賬款及應(yīng)收票據(jù)Accounts and bills payable  應(yīng)付賬款及應(yīng)付票據(jù)bill payable    應(yīng)付票據(jù) bill receivable    應(yīng)收票據(jù)accounts receivable aging schedule 應(yīng)收賬款賬齡分析表accounts receivable assigned 已轉(zhuǎn)讓應(yīng)收賬款accounts receivable c

10、ollection period應(yīng)收賬款收款期accounts receivable financing 應(yīng)收賬款籌資,應(yīng)收賬款融資accounts receivable management 應(yīng)收賬款管理accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù)Inventories  存貨/庫存Prepayments and other receivables  預(yù)付款及其他應(yīng)收款A(yù)ccrued expenses and other payables  預(yù)提費(fèi)用及其他應(yīng)付款prepayments   

11、;  預(yù)付款項(xiàng)Prepayments, deposits and other receivables 預(yù)付賬款、按金及其它應(yīng)收款budgetary control    預(yù)算控制 budgeted capacity    預(yù)算生產(chǎn)能力 Total current assets  流動(dòng)資產(chǎn)合計(jì)Tax rate 稅率Income taxes  所得稅Sales tax 銷售稅金及附加Income before taxes 稅前利潤Profit before tax 稅前利潤Tax

12、able Income 應(yīng)納稅所得額Income tax payable 應(yīng)繳所得稅額Company income tax payable 應(yīng)納企業(yè)所得稅額Local income tax payable 應(yīng)納地方所得稅額Loss before income taxes  稅前損失taxes  稅項(xiàng)Current Income tax 當(dāng)期所得稅Deferred Income tax 遞延所得稅Deferred tax liabilities 遞延稅deferred taxation    遞延稅款added va

13、lue tax 增值稅additional tax 附加稅VAT on sales 銷項(xiàng)稅額VAT on purchase 進(jìn)項(xiàng)稅額VAT Refund for exported goods 出口退稅Amount transferred out from VAT on purchase 進(jìn)項(xiàng)稅額轉(zhuǎn)出數(shù)Transfer out overpaid VAT 轉(zhuǎn)出多交增值稅VAT Paid 已交稅金Tax reduced and exempted減免稅款Transfer out unpaid VAT 轉(zhuǎn)出未交增值稅Amount not deducted at end of period （repres

14、ented by a "-" sign）期末未抵扣數(shù)（用"-"號(hào)反映）VAT unpaid 未交增值稅Finance costs 財(cái)務(wù)費(fèi)用/財(cái)務(wù)成本Financial result 財(cái)務(wù)費(fèi)用Finance income 財(cái)務(wù)收益Interest income 利息收入Interest income net 利息收入凈額Additional paid-in capital  資本公積Statutory reserves  法定公積/法定準(zhǔn)備金Retained earnings  

15、;未分配利潤capital gain    資本收益capital surplus    資本盈余 capital turnover    資本周轉(zhuǎn)率contingent liabilities    或有負(fù)債Net income  凈利潤Net loss  凈損失Net Margin  凈利率OI(Operating Income) 經(jīng)營收益OA（Operating Assets） 經(jīng)營性資產(chǎn)flow of funds st

16、atement    資金流量表Net cash flow 現(xiàn)金流量凈額 net realizable value 可變現(xiàn)凈值 公允價(jià)值net assets     凈資產(chǎn)  net book value     凈帳面價(jià)值  net liquid funds     凈可變現(xiàn)資金  Net Profit Margin on Sales/Net profit margin 銷售凈利率net present

17、value(NPV)     凈現(xiàn)值  net profit     凈利潤  net realizable value     可變現(xiàn)凈值  net worth     資產(chǎn)凈值 EBITDA 息、稅、折舊、攤銷前利潤（EBITDA）EBITDA margin EBITDA率 EBITA 息、稅、攤銷前利潤EBIT 息稅前利潤/營業(yè)利潤Operating

18、Results 經(jīng)營業(yè)績Financial Highlights 財(cái)務(wù)摘要aggregate balance sheet   合并資產(chǎn)負(fù)債表Hong Kong listed investments, at fair value  于香港上市的投資，以公允價(jià)值列示Investment deposits  投資存款Designated loan  委托貸款Financial assets 金融資產(chǎn)Pledged deposits  銀行保證金 /抵押存款accounts receivable discount

19、ed 已貼現(xiàn)應(yīng)收賬款Prepayments for acquisition of properties  收購物業(yè)預(yù)付款項(xiàng)fair value 公允價(jià)值現(xiàn)金流量表STATEMENTS OF CASH FLOWS / Cash flow statementsCash flow from operating activities  經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流Net cash provided by / (used in) operating activities 經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額Net income /loss  凈利潤或損失Adjustmen

20、ts to reconcile net loss to net cash provided by/(used in) operating activities:  凈利潤之現(xiàn)金調(diào)整項(xiàng)：Addition of bad debt expense  壞賬增加數(shù)/（沖回?cái)?shù)）Provision for obsolete inventories  存貨準(zhǔn)備Share-based compensation  股票薪酬Exchange loss  匯兌損失Loss of disposal of property, plant and equipment

21、0;處置固定資產(chǎn)損失Changes in operating assets and liabilities:  經(jīng)營資產(chǎn)及負(fù)債的變化Net cash provided by / (used in) operating activities 經(jīng)營活動(dòng)產(chǎn)生/（使用）的現(xiàn)金Free cash flow 自由現(xiàn)金流Cash flow from investing activities 投資活動(dòng)產(chǎn)生的現(xiàn)金流Net cash used in investing activities 投資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額Purchases of property, p

22、lant and equipment  購買固定資產(chǎn)Payment of lease prepayment  支付預(yù)付租金Purchases of intangible assets  購買無形資產(chǎn)Proceeds from disposal of property, plant and equipment 處置固定資產(chǎn)所得Government grants received  政府補(bǔ)助Equity in the income of investees 采權(quán)益法認(rèn)列之投資收益Cash flow from financing activ

23、ities  籌資活動(dòng)產(chǎn)生的現(xiàn)金流Net cash provided by financing activities 籌資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額Proceeds from borrowings  借款所得Repayment of borrowings  還款Decrease / (increase) in pledged deposits  銀行保證金（增加）/ 減少Proceeds from issuance of capital stock 股本發(fā)行所得Net cash provided by financing activiti

24、es 籌資活動(dòng)產(chǎn)生的現(xiàn)金Effect of exchange rate changes on cash and cash equivalents  現(xiàn)金及現(xiàn)金等價(jià)物的匯率變更的影響Net decrease in cash and cash equivalents  現(xiàn)金及現(xiàn)金等價(jià)物的凈減少Cash and cash equivalents at the beginning of period 期初現(xiàn)金及現(xiàn)金等價(jià)物Cash and cash equivalents at the end of period  期末現(xiàn)金及現(xiàn)金等價(jià)物 Investme

25、nts in acquisitions 并購?fù)顿YTotal assets 資產(chǎn)合計(jì)Exchange of non-monetary assets 非貨幣性資產(chǎn)Liabilities 負(fù)債 Current liabilities 流動(dòng)負(fù)債Short-term bank loans 短期銀行借款Current maturities of long-term bank loans 一年內(nèi)到期的長期銀行借款Total current liabilities 流動(dòng)負(fù)債合計(jì)Deferred income 遞延收入Financi

26、al Net Debt 凈金融負(fù)債Total liabilities 負(fù)債合計(jì)Commitments and contingencies 資本承諾及或有負(fù)債Assets  資產(chǎn)Current assets  流動(dòng)資產(chǎn)current liabilities    流動(dòng)負(fù)債current ration    流動(dòng)比率Non-current assets 非流動(dòng)資產(chǎn)Interests in subsidiaries 附屬公司權(quán)益Cash and cash equivale

27、nts  現(xiàn)金及現(xiàn)金等價(jià)物Investment income 投資收益price ratio     市盈率Aggregate income statement 合并損益表Profit before disposal of investments 出售投資前利潤Equity loss of affiliates 子公司權(quán)益損失Government grant income  政府補(bǔ)助Profit for the period 本期利潤C(jī)omprehensive income 綜合收益、

28、全面收益bond certificate 債券debenture    債券stock certificate 股票Donated shares  捐贈(zèng)股票Accumulated other comprehensive income 累積其他綜合所得Treasury shares 庫存股票Total shareholders equity 股東權(quán)益合計(jì)Equity 股東權(quán)益、所有者權(quán)益、凈資產(chǎn)Shareholders Equity股東權(quán)益Total liabilities and shareholders equi

29、ty 負(fù)債和股東權(quán)益合計(jì)Capital and reserves attributable to the Companys equity holders 本公司權(quán)益持有人應(yīng)占資本及儲(chǔ)備Issued capital 已發(fā)行股本Share capital 股本Reserves 儲(chǔ)備Cash reserves 現(xiàn)金儲(chǔ)備Interim Dividend 中期股息Proposed dividend 擬派股息Proposed special dividend 擬派末期股息Proposed special divide

30、nd 擬派特別股息Proposed final special dividend 擬派末期特別股息Convertible bonds 可換股債券debit capacity    舉債能力 debt ratio    債務(wù)比率 debtor    債務(wù)人Income from royalties 特許權(quán)使用費(fèi)收益Net income in investment transfer 投資轉(zhuǎn)讓凈收益Rental net income 租賃凈收益Exchange net income

31、 匯兌凈收益Income from continuing operations 持續(xù)經(jīng)營收益或連續(xù)經(jīng)營部門營業(yè)收益Income from discontinued operations 非持續(xù)經(jīng)營收益或停業(yè)部門經(jīng)營收益extraordinary gain and loss 特別損益、非常損益Gain on trading securities 交易證券收益Net Profit attributable to Equity Holders of the Company 歸屬于本公司股東所有者的凈利潤Net income attributed to

32、 shareholders 歸屬于母公司股東的凈利潤或股東應(yīng)占溢利Profit attributable to shareholders 歸屬于股東所有者（持有者）的利潤或股東應(yīng)占溢利Minority interests 少數(shù)股東權(quán)益/少數(shù)股東損益Change in fair value of exchangeable securities 可交換證券公允值變動(dòng)Other comprehensive income Foreign currency translation adjustment  其他綜合利潤外匯折算差異Comprehensive

33、 (loss) / income  綜合利潤(虧損)Gain on disposal of assets 處分資產(chǎn)溢價(jià)收入Loss on disposal of assets 處分資產(chǎn)損失Asset impairments  資產(chǎn)減值Gain on sale of assets 出售資產(chǎn)利得 Dividends 股息/股利/分紅Deferred dividends 延派股利Net loss per share:  每股虧損Earnings per share（EPS） 每股收益Earnings per s

34、hare attributable to ordinary equity holders of the parent 歸屬于母公司股東持有者的每股收益-Basic  -基本-Diluted  -稀釋/攤?。抗墒找嬉话阌孟♂?，凈資產(chǎn)用攤薄）Diluted EPS 稀釋每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares:  加權(quán)平均股數(shù)：-Basic  -基本-Diluted  -稀釋/攤薄Derivative financial instru

35、ments  衍生金融工具Borrowings  借貸 Historical Cost 歷史成本Capital expenditures 資本支出revenues expenditure 收益支出equity in affiliates  附屬公司權(quán)益Equity Earning  股權(quán)收益、股本盈利Equity Compensation 權(quán)益報(bào)酬Weighted average number of shares outstanding 加權(quán)平均流通股treasury shares 庫存股票Nu

36、mber of shares outstanding at the end of the period 期末流通股數(shù)目Equity per share, attributable to equity holders of the Parent 歸屬于母公司所有者的每股凈資產(chǎn)Dividends per share 每股股息、每股分紅Cash flow from operations （CFFO） 經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量Weighted average number of common and common equivalent shares outstanding： 加權(quán)平均普通流通股及等同普通流通股Equity Compensation 權(quán)益報(bào)酬Weighted Average