财会财务词汇

财会财务词汇表1资产负债表 Balance Sheet固定资产Fixed assets 流动资产Current assets货币资金Cash 短期投资Short-term investment应收票据Notes receivable应收股利Dividenddividend dividend n. 红利,股息 receivables应收利息Interest receivables应收账款Accounts receivable其他应收款Other receivables预付账款Advances to suppliers应收补贴款Government grants receivable存货Inventoriinvntries 待摊费用Deferdeferred adj. 延期的; 缓召的red and prepaid expenses一年内到期的长期债权投资Long-term investment due within one year其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment其中：长期股权投资Including: long-term ownership investment长期债权投资Long-term debenturedebenture ：dibent 公司债券 investment长期投资合计Total long-term investment固定资产Fixed assets固定资产原价Fixed assets cost减：累计折旧Less: accumulated depreciation固定资产净值Fixed assets net value减：固定资产减值准备Provision for decrease of fixed assets written offloans written off撇销的贷款bad debt written off坏帐注销；勾销呆帐固定资产净额Fixed assets net amount工程物资Construction material在建工程Construction in progress固定资产清理Disposal处理 of fixed assets固定资产合计Total fixed assets无形资产及其他资产Intangibleintangible ntndbln. 无形的东西; 无形资产adj. 难以明了的; 无形的 assets and others无形资产Intangible assets长期待摊费用Long-term deferred and prepaid expenses其他长期资产Other long-term assets其中：待转销汇兑损失Unamortizedunamortized nmtaizd未摊销的, 未摊提的, 未偿还的 exchange loss无形及其他资产合计Total intangible assets and other assets递延税项Deferred tax递延税款借项Deferred tax-charges资产总计Total assets负债及所有者权益Liabilitieliability laibilitin. 责任,债务s and owners equity流动负债Current liabilities短期借款Short-term loans应付票据Notes payable应付账款Accounts payable预收账款Advance from customers应付工资Accruedkru应计的 payroll应付福利费Accrued welfare应付股利Dividends payable应交税金Taxes payable其他应交款Other additional charges payable其他应付款Other payables预提费用Accrued expenses预计负债Expected liabilities递延收益Deferred income一年内到期的长期负债Long-term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期负债Long-term liabilities长期借款Long-term loans应付债券Debentures payable长期应付款Long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中：待转销汇兑收益Including: unamortized exchange income长期负债合计Total long-term liabilities递延税项Deferred tax递延税款贷项Deferred tax credits负债合计Total liabilities所有者权益Owners equity实收资本Paid-in capital其中：中方投资Including: Chinese partners total investment外方投资Foreign partners total investment减：已归还投资Less: investment returned实收资本净额Net paid-in capital资本公积Capital surplus盈余公积Earning surplus其中：法定公益金Including: legal public welfare fund未分配利润Retained保留的 profit外币报表折算差额Converting variance of statements in foreign currency所有者权益合计Total owners equityekwt负债及所有者权益总计Total liabilities and owners equity表2利润表 Income Statement1. 主营业务收入Main business income减：主营业务成本Less: cost of main business主营业务税金及附加Sales tax and additional cost2. 主营业务利润Gross profit of main business加：其他业务利润Add: other operating profit减：营业费用Less: sales expenses管理费用Administration expenses财务费用Financial expenses3. 营业利润Operating income加：投资收益Add: investment income补贴收入Government grant营业外收入Non-operating income减：营业外支出Minus non-operating expenses4. 利润总额Profit before taxation减：所得税Minus income tax5. 净利润Profit after taxation1出售、处置部门或被投资单位所得收益Profit from selling or handling the subsidiaries or divisions2自然灾害发生的损失Loss in natural calamitycalamity klmitin. 灾难,不幸事件3会计政策变更增加（或减少）利润总额Profit increased (or decreased) due to alteration of accounting policy4会计估计变更增加（或减少）利润总额Profit increased (or decreased) due to alteration of accounting estimation5债务重整损失Loss in debt adjustment6其他Others 表3利润分配表 Statement of Profit Distribution项目Items 1. 净利润Net income加：年初未分配利润Add: beginning balance of retaining earning其他转入Others 2. 可供分配的利润Profit available for appropriation,prupriein 拨款减：提取法定赢余公积Less: legal earning surplus提取法定公益金Legal public welfare fund职工奖励及福利基金Staff workers bonusbonus bunsn. 红利,奖金 and welfare fund提取储备基金Reserve fund提取企业发展基金Enterprise expansion fund利润转作投资Profit reinvestment3. 可供所有者分配的利润Profit available for distribution to owners减：应付优先股股利Less: preference dividends payable提取任意盈余公积Free earning surplus应付普通股股利Ordinary dividends payable转作资本（或股本）的普通股股利Ordinary dividends reinvestment4. 未分配利润Undistributed profits at the end of year表4现金流量表 Cash Flow Statement1经营活动产生的现金流Cash flows from operating activities销售商品、提供劳务收到的现金Cash received from sales of goods or rendering of services收到的税费返还Refund of taxes收到的其他与经营活动有关的现金Other cash received relating to operating activities现金流入小计Subtotal of cash inflows购买商品、接受劳务支付的现金Cash paid for goods and services支付给职工以及为职工支付的现金Cash paid to and on behalf of employees支付的各项税费Taxes paid支付的其他与经营活动有关的现金Other cash paid relating to operating activities现金流出小计Subtotal of cash outflows经营活动产生的现金流量净额Net cash flows from operating activities2投资活动产生的现金流量Cash flows from investing activities收回投资所收到的现金Cash received from benefits of investments取得投资收益所收到的现金Cash received from benefits of investments处置固定资产、无形资产和其他长期资产所收回的现金净额Net cash received from disposal of fixed assets, intangible assets and other long-term assets收到的其他与投资活动有关的现金Other cash received relating to investing activities现金流入小计Subtotal of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金Cash paid to investment支付的其他与投资活动有关的现金Other cash paid relating to investing activities现金流出小计Subtotal of cash outflows投资活动产生的现金流量净额Net cash flows from investing activities3筹资活动产生的现金流量Cash flows from financing activities吸收投资所收到的现金Cash received from investment借款所收到的现金Proceeds from borrowings收到的其他与筹资活动有关的现金Other proceeds relating to financing activities现金流入小计Subtotal of cash inflows偿还债务所支付的现金Cash repayments of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash paid for dividends benefits or interests支付的其他与筹资活动有关的现金Other cash payments relating to financing activities现金流出小计Subtotal of cash outflows筹资活动产生的现金流量净额Net cash flows from financing activities4汇率变动对现金的影响额Effect of foreign-exchange-rate changes on cash5现金及现金等价物净增加额Net increase in cash and cash equivalentsequivalent equivalent n. 同等物, 相等物, 等价物补充资料Supplemental Information1将净利润调整为经营活动现金流量Reconciliation of net profit to cash flows from operating activities净利润Net profit加：计提的资产减提准备Add: provision for decrease of assets written off固定资产折旧Depreciation of fixed assets无形资产摊销Amortizationamortization mtzenn. 摊还; 摊销; 分期偿付; 分期偿还 of fixed assets长期待摊费用摊销Amortization of long-term prepaid expenses待摊费用的减少（减：增加）Decrease of prepaid expenses (less: increase)预提费用的增加（减：减少）Increase of accrued expenses (less: decrease)处置固定资产、无形资产和其他长期资产的损失（或收益）Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains)固定资产报废损失Losses on scrapping of fixed assets财务费用Financial expenses投资损失（或收益）Losses arising from investment (or deduct: gains)递延税款贷项（减借项）Deferred tax credit (or deduct: debit)存货的减少（减增加）Decrease in inventories (or deduct: increase)经营性应收项目的减少（减增加）Decrease in operating receivables (or deduct: increase)经营性应付项目的增加（减减少）Increase in operating payables (or deduct: decrease)其他Others经营活动产生的现金流量净额Net cash flows from operation activities2不涉及现金收支的投资和筹资活动Investing and financing activities that do not involve in cash receipts and payments债务转为资本Liability transfers to capital一年内到期的可转换公司债券Changeable debenture within one year融资租入固定资产Fixed assets of finance leaseholdleasehold li:shuld adj. 租(来)的n. 租赁,租约,租赁期,租赁权3现金及现金等价物净增加情况Net increase in cash and cash equivalents现金的期末余额Cash at the end of the period减：现金的期初余额Less: cash at the beginning of the period加：现金等价物的期末余额Add: cash equivalents at the end of the period减：现金等价物的期初余额Less: cash equivalents at the beginning of the period现金及现金等价物净增加额Net increase in cash and equivalents表5资产减值准备明细表 Statement of Assets Devaluation1坏账准备合计Total provision for bad debts其中：应收账款Including: for accounts receivable其他应收款For other accounts receivable2短期投资跌价准备合计Total provision for short term investments其中：股票投资Including: for share investment债券投资For debenture investments3存货跌价准备合计Total provision for inventory reduction in price其中：库存商品Including: for finished goods原材料For raw materials4长期投资减值准备合计Total provision for long term investments其中：长期股权投资Including: for long-term ownership investments长期债权投资For long-term debenture investments5固定资产减值准备合计Total provision for devaluation of fixed assets其中：房屋、建筑物Including: for buildings机器设备For equipments6无形资产减值准备合计Total provision for devaluation of intangible assets其中：专利权Including: for patentptnt rights商标权For trade mark rights7在建工程减值准备Provision for devaluation of construction in progress8委托贷款减值准备Provision for entrusted loans9. 年利率Annual interest rate表6所有者权益增减变动表 Statement of Shareholders Equity Changes1实收资本（或股本）Capital (or share) received年初余额Balance at the beginning of year本年增加数Increase in current year其中：资本公积转入Including: transferred from capital surplus盈余公积转入Transferred from earning surplus利润分配转入Transferred from profit distribution新增资本（或股本）New investment by shareholders本年减少数Decrease in current year年末余额Closing balance2资本公积Capital surpluse年初余额Balance at the beginning of year本年增加数Increase in current year其中：资本（或股本）溢价Incl: capital (share) premiumpremium prmmn. 奖品; 额外补贴, 津贴; 奖金; 酬金接受捐赠非现金资产准备Provision for reception of non-cash donation接受现金捐赠Reception of cash donation股权投资准备Provision for ownership investment拨款转入Government designateddezgnet指定的,特指的 allotmentallotment ltmnt n. 分配外币资本折算差额Conversion variance of investments in foreign currency其他资本公积Others 本年减少数Decrease in current year其中：转增资本（或股本）Incl: amount transferred to capital (share)年末余额Closing balance3法定和任意盈余公积Legal surplus and free surplus年初余额Balance at the beginning of year本年增加数Increase in current year其中：从净利润中提取Incl: appropriation from net profit其中：法定盈余公积-legal earning surplus任意盈余公积-free earning surplus储备基金-reserve fund企业发展基金-enterprise expansion fund法定公益金转入数Amount transferred from legal public welfare fund本年减少数Decrease in current year其中：弥补亏损Incl: deficit coverage转增资本（或股本）Amount transferred to capital (share)分派现金股利或利润Distribution to shareholders in form of dividends分派股票股利Distribution to shareholders in form of share bonus年末余额Closing balance其中：法定盈余公积Incl: legal earning surplus储备基金Reserve fund企业发展基金Enterprise expansion fund4法定公益金Legal public welfare fund年初余额Balance at the beginning of year本年增加数Increase in current year其中：从净利润中提取Incl: appropriation from net profit本年减少数Decrease in current year其中：集体福利支出Incl: public welfare expenditureexpenditure ikspendit, eks-n. (时间、劳力、金钱等)支出,使用,年末余额Closing balance5未分配利润Retained earning年初未分配利润Balance at the beginning of year本年净利润（净亏损以“-”号填列）Net profit of current year (representing the deficit with a “-“ sign)本年利润分配Profit distribution in current year年末未分配利润（未弥补亏损以“-”号填列）Closing balance of retained earning (representing the deficit with a “-“ sign)表7应交增值税明细表 Statement of Value-added Tax Payable项目Items 一应交增值税Value-added tax (VAT) payables1年初末抵扣数（以“-”号填列）Amount undeducteddeductdidkt v. 扣除 at beginning of year (representing with a “-“ sign)2销项税额VAT on output出口退税VAT refundable for exported goods进项税额转出Amount transferred out from VAT input转出多交增值税Amount overpaid transferred out3进项税额VAT on input已交税金VAT paid减免税款VAT allowance出口抵减内销产品应纳税额Deductible amount due to exportation转出未交增值税VAT payable transferred out4期末未抵扣数（以“-”号填列）Closing balance of undeducted amount (representing with a “-“ sign)二未交增值税VAT unpaid1年初末交数（多交数以“-”号填列）Balance of VAT unpaid at the beginning of year (representing the amount overpaid with a “-“ sign)2本期转入数（多交数以“-”号填列）Increasing amount in current period (representing the amount overpaid with a “-“ sign)3本期已交数Amount paid in current period4期末未交数（多交数以“-”号填列）Closing balance of VAT unpaid (representing the amount overpaid with a “-“ sign)表8财务指标补充资料表 Main Index Supplement Information项目Items 汇编企业数其中：产品出口企业户数先进技术企业户数已交所得税企业户数项目投资总额Total planned investment其中：计划外资额Foreign planned investment实际投资总额Total actual investment其中：实际利用外资额Incl: actual foreign investment注册资本Registered capital其中：外方Foreign investment交纳的关税Paid customs duty交纳的增值税Paid value-added tax (VAT)其中：进口环节增值税Value-added tax on import goods缴纳的消费税Paid consumption tax其中：进口环节消费税Consumption tax on import goods交纳的营业税Paid business tax交纳的企业所得税Paid income tax交纳的个人所得税Paid individual income tax交纳的其他税金Paid other taxes其中：土地增值税Land appreciation tax资源税Resource tax印花税Stamp tax城市房地产税Urban real estate tax车船使用牌照税Vehicle and vessel usage license plate tax契税Deed tax农业特产税Special agricultural product tax屠宰税Slaughtersl:t tax其他Others交纳的中方职工各项社会保险Chinese social insurances paid其中：养老保险Pensions医疗保险Medical insurance失业保险Unemployment insurance工伤保险Injury insurance生育保险Maternitymt:niti insurance其他Others交纳的住房公积金Paid housing funds缴纳的场地使用费(海域使用金)Paid land (marine space) use right fees交纳的土地出让金Paid land transfer fee实际工资总额Total actual salaries其中：外方职工实际工资总额Actual foreign employees salaries全年平均职工人数Annual average staff number其中：外方职工人数Foreign employees number年初外汇结余（美元）Foreign exchange at the beginning of year (US$)本年外汇收入（美元）Foreign exchange income annually (US$)本年外汇支出（美元）Foreign exchange expenditure annually (US$)年末外汇结余（美元）Foreign exchange at the end of year(US$)年初应收账款Accounts receivable at the beginning of year年初存货Inventory at the beginning of year年初所有者权益Owners equity at the beginning of year表9董事会会议及其它 BOD meeting and miscellaneous董事会Board of Directors (the Board)董事Board members董事长Board chairman董事会会议纪要Minutes of the Board meeting董事费Board membership fees监事会The Board of Supervisors股东会The Shareholders财务报表Financial statements财务决算Final financial statements财务预算报告Report on financial budget外汇收支顺差Favorable balance of foreign exchanges内销Domestic sales返销Export sales总销售额Total sales income资金回笼Collection of receivables内销资金回笼Recovery of domestic receivables流动资金周转Turnover of working capital周转资金Circulating fund红利分配Dividend distribution会计师事务所Certified public accountants审计报告Audit report经营业绩Results of operation, business experience销售成本率Sales cost rate毛利 (率)Gross profit (rate)实现税前利润Achieved profits before tax半成品Unfinished products预留未分利润Formerly retained earnings股东权益Shareholders equity产品销售收入Product sales income销售毛利润Gross profit on sales汇兑损益Exchange losses其他业务利润Other business profit营业外收入Non-operation income办公费Office expenses差旅费Traveling expenses折旧费Depreciation fees待摊费（预拨费用）Prepaid expenses资金周转率Capital turnover rate租赁费和运输费Rent and transportation expenses销售佣金Sales commission劳保费Labour protection fees工会经费Trade union dues招待费 (交际应酬费)Entertainment expenses研制费R & D expenses教育基金Education fund定金，初付款项Down payment（银行的）手续费Bank charges, banking fees小批量（批量、大量）生产Pilot (batch, mass) production集资Raise funds (collect money)名义工资Nominal wages医疗费的报销Reimbursement reimbursement ri:imb:smntn. 偿还(偿付,赔偿)of medical expenses未结算的账目Open accounts财政紧缩Financial retrenchmentretrenchment ritrentmnt,ri:-n. 减少(删除)财务（情况）Financial affairs抽查Spot check突击查账Surprise check查账程序Audit procedures附加税Additional tax营业税Business tax进口附加税Import surtax缴纳的关税Paid customs duty退税Tax reimbursement总销售量Total sale volume在途材料Materials in transit存货周转填数Turnover days of the inventory资金回收情况Collection status回收款Accounts collected分配利润Profit for distribution 营销目标Sales target降低成本、拓宽市场To reduce costs and expand the market把汇入各股东账户Remitinto the account of each shareholder流动负债Current liabilities有价证券Marketable securities预付货款Prepayment to suppliers短期借款Short term loans资产台帐Account for assets委托加工材料Materials in outside processing分期收款发出商品Goods on installment sales在建工程Construction in progress合资企业享有的优惠待遇Preferential treatment for joint ventures“两免三减半”“2-exemptexempt igzempt n. 免税者,被免除义务者adj. 免除的v. 使免除 taxes and 3 half-paid taxes”期间费用率Periodical rate of expenses to sales市场风险与预测Market risk and prediction市场竞争激烈Heated competitions in the market统一收费Unified charges销售人员的任务指标Sales targets for salesmen工资与奖金Salary and bonus人力资源部主管Director of Human Resource Department培训与考评Training and check在岗职工与下岗人员Staff members in post and laid-off workers新产品、新项目的开发Development of new products and new projects主打（拳头）产品Backbone （pillar）product设备选型和配套Type selection and package of equipment上市Initial public offering （IPO）；listed in stock market分红Distribute the dividends支柱产业（行业）Pillar industry （pillar sector）资金筹措（融资）Fund raising；collect capital (financing)工商行政管理局（工商局）Administration for Industry & Commerce中国工商银行 (ICBC)Industrial & Commercial Bank of China表10金融 Financial国家外汇管理局State administration of Fo