福州譯國譯民會(huì)計(jì)類英語單詞(3)課件

會(huì)計(jì)類英語單詞（3）一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面

FINANCIALREPORTCOVER報(bào)表所屬期間之期末時(shí)間點(diǎn)

PeriodEnded所屬月份

ReportingPeriod報(bào)出日期

SubmitDate記賬本位幣幣種

LocalReportingCurrency審核人

Verifier填表人

Preparer福州譯國譯民翻譯公司二、資產(chǎn)負(fù)債表

BalanceSheet資產(chǎn)

Assets流動(dòng)資產(chǎn)

CurrentAssets貨幣資金

BankandCash短期投資

CurrentInvestment一年內(nèi)到期委托貸款

Entrustedloanreceivableduewithinoneyear減：一年內(nèi)到期委托貸款減值準(zhǔn)備

Less:ImpairmentforEntrustedloanreceivableduewithinoneyear減：短期投資跌價(jià)準(zhǔn)備

Less:Impairmentforcurrentinvestment短期投資凈額

Netbalofcurrentinvestment福州譯國譯民翻譯公司預(yù)付賬款

Prepayment應(yīng)收補(bǔ)貼款

Subsidyreceivable存貨

Inventory減：存貨跌價(jià)準(zhǔn)備

Less:ProvisionforInventory存貨凈額

NetbalofInventory已完工尚未結(jié)算款

Amountduefromcustomerforcontractwork待攤費(fèi)用

DeferredExpense一年內(nèi)到期的長(zhǎng)期債權(quán)投資

Long-termdebtinvestmentduewithinoneyear一年內(nèi)到期的應(yīng)收融資租賃款

Financeleasereceivablesduewithinoneyear其他流動(dòng)資產(chǎn)

Othercurrentassets福州譯國譯民翻譯公司流動(dòng)資產(chǎn)合計(jì)

Totalcurrentassets長(zhǎng)期投資

Long-terminvestment長(zhǎng)期股權(quán)投資

Long-termequityinvestment委托貸款

Entrustedloanreceivable長(zhǎng)期債權(quán)投資

Long-termdebtinvestment長(zhǎng)期投資合計(jì)

Totalforlong-terminvestment減：長(zhǎng)期股權(quán)投資減值準(zhǔn)備

Less:Impairmentforlong-termequityinvestment減：長(zhǎng)期債權(quán)投資減值準(zhǔn)備

Less:Impairmentforlong-termdebtinvestment減：委托貸款減值準(zhǔn)備

Less:Provisionforentrustedloanreceivable福州譯國譯民翻譯公司長(zhǎng)期投資凈額

Netbaloflong-terminvestment其中：合并價(jià)差

Include:Goodwill(Negativegoodwill)固定資產(chǎn)

Fixedassets固定資產(chǎn)原值

Cost減：累計(jì)折舊

Less:AccumulatedDepreciation固定資產(chǎn)凈值

Netbal減：固定資產(chǎn)減值準(zhǔn)備

Less:Impairmentforfixedassets固定資產(chǎn)凈額

NBVoffixedassets工程物資

Materialholdsforconstructionoffixedassets在建工程

Constructioninprogress福州譯國譯民翻譯公司其他長(zhǎng)期資產(chǎn)

Othernon-currentassets無形及其他長(zhǎng)期資產(chǎn)合計(jì)

Totalotherassets&intangibleassets遞延稅項(xiàng)

DeferredTax遞延稅款借項(xiàng)

DeferredTaxassets資產(chǎn)總計(jì)

Totalassets負(fù)債及所有者(或股東)權(quán)益

Liability&Equity流動(dòng)負(fù)債

Currentliability短期借款

Short-termloans應(yīng)付票據(jù)

Notespayable應(yīng)付賬款

Accountspayable福州譯國譯民翻譯公司預(yù)收賬款

Advancefromcustomers應(yīng)付工資

Payrollpayable應(yīng)付福利費(fèi)

Welfarepayable應(yīng)付股利

Dividendpayable應(yīng)交稅金

Taxespayable其他應(yīng)交款

Otherfeespayable其他應(yīng)付款

Otherpayable預(yù)提費(fèi)用

AccruedExpense預(yù)計(jì)負(fù)債

Provision遞延收益

DeferredRevenue福州譯國譯民翻譯公司一年內(nèi)到期的長(zhǎng)期負(fù)債

Long-termliabilityduewithinoneyear其他流動(dòng)負(fù)債

Othercurrentliability流動(dòng)負(fù)債合計(jì)

Totalcurrentliability長(zhǎng)期負(fù)債

Long-termliability長(zhǎng)期借款

Long-termloans應(yīng)付債券

Bondspayable長(zhǎng)期應(yīng)付款

Long-termpayable專項(xiàng)應(yīng)付款

Grants&Subsidiesreceived福州譯國譯民翻譯公司資本公積

CapitalReserves盈余公積

SurplusReserves其中：法定公益金

Include:Statutoryreserves未確認(rèn)投資損失

Unrealisedinvestmentlosses未分配利潤(rùn)

Retainedprofitsafterappropriation其中：本年利潤(rùn)

Include:Profitsfortheyear外幣報(bào)表折算差額

Translationreserve所有者(或股東)權(quán)益合計(jì)

TotalEquity負(fù)債及所有者(或股東)權(quán)益合計(jì)

TotalLiability&Equity福州譯國譯民翻譯公司三、利潤(rùn)及利潤(rùn)分配表

Incomestatementandprofitappropriation一、主營(yíng)業(yè)務(wù)收入Revenue減：主營(yíng)業(yè)務(wù)成本

Less:CostofSales主營(yíng)業(yè)務(wù)稅金及附加

SalesTax二、主營(yíng)業(yè)務(wù)利潤(rùn)(虧損以“—”填列)GrossProfit(-meansloss)加：其他業(yè)務(wù)收入

Add:Otheroperatingincome減：其他業(yè)務(wù)支出

Less:Otheroperatingexpense減：營(yíng)業(yè)費(fèi)用

Selling&Distributionexpense管理費(fèi)用

G&Aexpense財(cái)務(wù)費(fèi)用

Financeexpense福州譯國譯民翻譯公司三、營(yíng)業(yè)利潤(rùn)(虧損以“—”填列)Profitfromoperation(-meansloss)加：投資收益(虧損以“—”填列)Add:Investmentincome補(bǔ)貼收入

SubsidyIncome營(yíng)業(yè)外收入

Non-operatingincome減：營(yíng)業(yè)外支出

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