中英文对照财务报表常用单词

中英文对照财务报表（有何谬误，欢迎指正）资产负债表BALANCESHEET2002年11月30日asat30/11/2002资产Assets负债和所有者权益Liabilities &Equity流动资产CurrentAssets:流动负债CurrentLiabilities :货币资金Cash短期投资Shortterminvestments应付帐款Tradepayables应收票据Notesreceivable预收帐款Advaneedreceipts应收股禾UDividendreceivable应付工资Accrualsforsalaries应收利息Interestreceivable应付福禾I」费Accrualsforbenefits应收帐款Tradereceivable应付股禾I」Accrualsfordividends其他应收款Otherreceivable应交税金Accrualsfortaxes存货Inventories其他应交款Otherliabilities待摊费用Prepaidexpenses其他应付款Otherpayables流动资产合计Totalcurrentassets预提费用Provisionforexpenses流动负债合计Total currentliabilities固定资产FixedAssets:固定资产原价Tangibleassets长期负债Longtermliabilities :减Less:累计折旧Depreciation长期应付款Longtermliabilities固定资产净值Nettangibleassets长期负债合计Totallongtermliabilities固定资产合计Totaltangibleassets递延税款贷项Deferredincometaxes无形资产及其他资产IntangibleAssets:负债合计Totalliabilities无形资产Intangibleassets长期待摊费用Longtermadvaneepayments所有者权益Shareholders'equity其他长期资产Otherlongtermassets实收资本SubscribedCapital

无形资产及其他资产合计Totalintangibleassets资本公积Capitalreserves盈余公积Otherreserves递延税款借项Deferredincometaxes未分配禾I」润Retainedearnings所有者权益合计Totalshareholder'sequity资产总计TotalAssets负债和所有者权益合计TotalLiabilities&Equity利润表Profit&LossAccount2002年11月forthemonthended30/11项目Item主营业务收入Sales减Less:主营业务成本CostofSales主营业务税金及附加businesstaxes主营业务利润GrossProfit加Add:其他业务利润Otheroperatingincome减Less:营业费用Operatingexpenses管理费用Administrationexpenses财务费用Financeexpenses营业利润OperatingProfit力卩Add:投资收益Incomefrominvestments补贴收入Otherincome营业外收入Extraordinaryincome减Less:营业外支出Extraordinaryexpenses利润总额Profitbeforetaxes减Less:所得税Taxesonincome净利润Profitaftertaxes资产负债表BalaneeSheet项目ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivable应收股禾UDividendreceivable应收利息Interestreceivable应收帐款Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowaneereceivable应收出口退税Exportdrawbackreceivable存货Inventories其中：原材料Including:Rawmaterials产成品（库存商品）Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失UnsettledG/Loncurrentassets一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayaear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资：Long-terminvestment :其中：长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment*合并价差Incorporatingpricedifferenee长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:AccumulatedDpreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备Less:Impairmentoffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets工程物资Projectmaterial在建工程ConstructioninProgress待处理固定资产净损失UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产Intangibleassets其中:土地使用权Includinganduserights递延资产（长期待摊费用）Deferredassets其中：固定资产修理Including:Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中：特准储备物资Amongit:Speciallyapprovedreservingmaterials无形及其他资产合计Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计TotalAssets资产负债表（续表）BalaneeSheet项目ITEM短期借款Short-termloans应付票款Notespayable应付帐款Accountspayable预收帐款Advancesfromcustomers应付工资Accruedpayroll应付福利费Welfarepayable应付利润（股利）Profitspayable应交税金Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用Provisionforexpenses预计负债Accruedliabilities一年内到期的长期负债Longtermliabilitiesduewithinoneyear其他流动负债Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款Long-termloanspayable应付债券Bondspayable长期应付款long-termaccountspayable专项应付款Specialaccountspayable其他长期负债Otherlong-termliabilities其中:特准储备资金Including:Specialreservefund长期负债合计Totallongtermliabilities递延税款贷项Deferredtaxationcredit负债合计Totalliabilities*少数股东权益Minorityinterests实收资本（股本）SubscribedCapital国家资本Nationalcapital集体资本Collectivecapital法人资本Legalperson"scapital其中:国有法人资本Including:State-ownedlegalperson"scapital集体法人资本Collectivelegalperson"scapital个人资本Personalcapital夕卜商资本Foreignbusinessmen"scapital资本公积Capitalsurplus盈余公积surplusreserve其中：法定盈余公积Including:statutorysurplusreserve公益金publicwelfarefund补充流动资本Supplermentarycurrentcapital*未确认的投资损失（以“-”号填列） Unaffirmedinvestmentloss未分配禾润Retainedearnings夕卜币报表折算差额ConverteddiffereneeinForeignCurrencyStatements所有者权益合计Totalshareholdersequity负债及所有者权益总计TotalLiabilities&Equity禾I」润表INCOMESTATEMENT项目ITEMS产品销售收入Salesofproducts其中：出口产品销售收入 Including :Exportsales减：销售折扣与折让Less:Salesdiscountandallowances产品销售净额Netsalesofproducts减：产品销售税金Less:Salestax产品销售成本Costofsales其中：出口产品销售成本 Including:Costofexportsales产品销售毛禾Grossprofitonsales减：销售费用Less:Sellingexpenses管理费用 Generalandadministrativeexpenses财务费用 Financialexpenses其中：禾息支出（减禾【J息收入）Including:Interest expenses（minusinterestihcome）汇兑损失（减汇兑收益）Exchangelosses（minusexchangegains）产品销售利润Profitonsales力卩：其他业务禾润 Add:profitfromotheroperations营业利润 Operatingprofit力卩：投资收益 Add:Incomeoninvestment力卩：营业外收入 Add:Non-operatingincome减：营业外支出 Less：Non-operatingexpenses力卩：以前年度损益调整 Add:adjustmentoflossandgainforpreviousyears利润总额Totalprofit减：所得税Less:Incometax净利润Netprofit本文来自：人大经济论坛会计与财务管理版，详细出处参考：http://www.pi/bbs/viewthread.php?tid=335564&page=1会计要素的计量属性basisofmeasurement历史成本historicalcost重置成本replacementcost可实现净值net-realizablevalue现值presentvalue公允价值fairvalue财务报告financialstatement资产负债表BalaneeSheet禾润表IncomeStatement现金流量表CashFlowStatement所有者权益变动表StatementofChangesinEquity附注notesDisclosurenotesChap.2货币资金monetaryassets现金cash银行账户bankaccount现金等价物cashequivalentChap.3金融资产financialinstruments以公允价值计量且变动计入当期损益的金融资产Measureatfairvaluethroughprofitorloss交易性金融资产heldfortrading指定为以公允价值计量且变动计入当期损益的金融资产Identifiedasatfairvaluethroughprofitorloss持有到期投资Held-to-maturityinvestment贷款和应收账款Loansandreceivables可供出售金融资产available-for-salefinancialassets减值impairment减值损失impairmentlossChap.4存货inventory存货的种类：Classificationofinventory原材料rawmaterialsinventory在产品work-in-progressinventory半成品componentparts产成品finishedgoodsinventory商品merchandiseinventory周转材料suppliesinventory发出存货的计量costflowassumption先进先出法first-in-first-out(FIFO)后进先出法last-in-first-out(LIFO)移动加权平均法moving-averageunitcost全月一次加权平均法weighted-averagesystem个别计价法(具体辨认法) specificidentification期末存货的计量endingbalaneeofinventory成本与可变现净值孰低lower-of-cost-or-marketvalueNet-realizablevalue存货跌价准备AllowaneetoreduceinventorytoLCM资产减值损失一存货减值损失 lossofimpairmentonassetslossofimpairmentoninventoryChap.5长期股权投资Iong-terminvestment -shareInvestmentinsubsidiary***成本法costmethod权益法equitymethod投资收益investmentincome可转换eonvertibleChap.6固定资产capitalassets在建工程wok-in-progressconstruction折旧amortization平均年限法straight-line-method工作量法unit-of-production双倍余额递减法declining-balaneemethod年数总和法sum-of-the-years-digitsmethod后续支出subsequentexpenditure资本化capitalizedcost费用化expensedcost处置retirementanddisposal持有待售的固定资产capitalassetsheldforsale固定资产清理disposalofcapitalassets固定资产减值准备allowaneeofimpairmentsoncapitalassetsChap.7无形资产intangibleassets专禾U权patents非专禾技术industrialdesignregistration商标权trademarksandtradename著作权copyright特许权franchiserights土地使用权rightsofusinglandChap.8投资性房地产investmentproperty/profitableestateChap.9非货币性资产交换non-monetaryassetsexchange商业实质commercialsubstaneeChap.10资产减值assetsimpairment估计evaluation资产组assetsgroupcashgenerateunit商誉goodwillChap.11负债liabilities流动负债currentliabilities非流动负债non-currentliabilities初始计量initialmeasurement辞退福利firefringe进口import出口export可转换公司债券convertiblebondChap.12所有者权益equity实收资本issuedcapital资本公积capitalreserve股本溢价sharepremium留存收益retainedearnings未分配利润distributedprofitChap.13完工百分比法percentageofcompletionmethod建造合同constructioncontract直接法directmethod间接法indirectmethod分部报告segmentreport关联方relatedparty租赁lease担保guaranteeChap.15或有事项contingencies或有资产contingentassets或有负债contingentliabilities亏损合同onerouscontractChap.16重组reorganization/resutructionChap.18借款费用borrowingcostsborrowingexpenditure溢价premium折价discount资本化capitalizecostsChap.20所得税incometax计税基础taxbase永久性差另》permanentdifferenee暂时性差另»temporarydifferenee应纳税暂时性差异taxabletemporarydifferences可抵扣暂时性差异deductibletemporarydi