福州译国译民会计类英语单词.ppt

会计类英语单词（3）,福州译国译民翻译公司,一、企业财务会计报表封面FINANCIALREPORTCOVER报表所属期间之期末时间点PeriodEnded所属月份ReportingPeriod报出日期SubmitDate记账本位币币种LocalReportingCurrency审核人Verifier填表人Preparer,福州译国译民翻译公司,二、资产负债表BalanceSheet资产Assets流动资产CurrentAssets货币资金BankandCash短期投资CurrentInvestment一年内到期委托贷款Entrustedloanreceivableduewithinoneyear减：一年内到期委托贷款减值准备Less:ImpairmentforEntrustedloanreceivableduewithinoneyear减：短期投资跌价准备Less:Impairmentforcurrentinvestment短期投资净额Netbalofcurrentinvestment,福州译国译民翻译公司,应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable减：应收账款坏账准备Less:BaddebtprovisionforAccountreceivable应收账款净额NetbalofAccountreceivable其他应收款Otherreceivable减：其他应收款坏账准备Less:BaddebtprovisionforOtherreceivable其他应收款净额NetbalofOtherreceivable,福州译国译民翻译公司,预付账款Prepayment应收补贴款Subsidyreceivable存货Inventory减：存货跌价准备Less:ProvisionforInventory存货净额NetbalofInventory已完工尚未结算款Amountduefromcustomerforcontractwork待摊费用DeferredExpense一年内到期的长期债权投资Long-termdebtinvestmentduewithinoneyear一年内到期的应收融资租赁款Financeleasereceivablesduewithinoneyear其他流动资产Othercurrentassets,福州译国译民翻译公司,流动资产合计Totalcurrentassets长期投资Long-terminvestment长期股权投资Long-termequityinvestment委托贷款Entrustedloanreceivable长期债权投资Long-termdebtinvestment长期投资合计Totalforlong-terminvestment减：长期股权投资减值准备Less:Impairmentforlong-termequityinvestment减：长期债权投资减值准备Less:Impairmentforlong-termdebtinvestment减：委托贷款减值准备Less:Provisionforentrustedloanreceivable,福州译国译民翻译公司,长期投资净额Netbaloflong-terminvestment其中：合并价差Include:Goodwill(Negativegoodwill)固定资产Fixedassets固定资产原值Cost减：累计折旧Less:AccumulatedDepreciation固定资产净值Netbal减：固定资产减值准备Less:Impairmentforfixedassets固定资产净额NBVoffixedassets工程物资Materialholdsforconstructionoffixedassets在建工程Constructioninprogress,福州译国译民翻译公司,减：在建工程减值准备Less:Impairmentforconstructioninprogress在建工程净额Netbalofconstructioninprogress固定资产清理Fixedassetstobedisposedof固定资产合计Totalfixedassets无形资产及其他资产Otherassets已归还投资Less:Capitalredemption实收资本(或股本)净额NetbalofPaidincapital,福州译国译民翻译公司,资本公积CapitalReserves盈余公积SurplusReserves其中：法定公益金Include:Statutoryreserves未确认投资损失Unrealisedinvestmentlosses未分配利润Retainedprofitsafterappropriation其中：本年利润Include:Profitsfortheyear外币报表折算差额Translationreserve所有者(或股东)权益合计TotalEquity负债及所有者(或股东)权益合计TotalLiability&Equity,福州译国译民翻译公司,三、利润及利润分配表Incomestatementandprofitappropriation一、主营业务收入Revenue减：主营业务成本Less:CostofSales主营业务税金及附加SalesTax二、主营业务利润(亏损以“”填列)GrossProfit(-meansloss)加：其他业务收入Add:Otheroperatingincome减：其他业务支出Less:Otheroperatingexpense减：营业费用Selling&Distributionexpense管理费用G&Aexpense财务费用Financeexpense,福州译国译民翻译公司,三、营业利润(亏损以“”填列)Profitfromoperation(-meansloss)加：投资收益(亏损以“”填列)Add:Investmentincome补贴收入SubsidyIncome营业外收入Non-operatingincome减：营业外支出Less:Non-operatingexpense四、利润总额(亏损总额以“”填列)Profitb