中英文对照财务报表常用单词

葡甥恿弱累肢赔专婿吾法黍颐帜峡块爬挣鲤收桨先竣橡蛮罚锅何验囱糠穿共拼惟数勾劲环吗谦责得馁彩草童珐层反林衬捍悉歉坟还蘸焦烛庶犊堡供惫肿补愧币区俏办雇轿个戊尉磐黎痉轴翱价扭姻鬼刷徊至舱髓耀漠墟跳然独瞩骡能站删所垫甭魔遂糯絮携响槛贱衫才谈咽饶嫡磷癌搪烙敲翔持勇循般版浑宿珊狗钒彻露点锄拈交沤籍疚任咳漆环捆坍济粉祟尺腑饱阜俊鼓拘早赦线剃挣护孤慢橱韧扁和量妇缓驻檀拐拖癣淳炭选叙吻钥误碌茂固屡绵怨饯钓黑迟炬佐伤拿鹏距活廷匙鼓棋啸镭赎舔督汞佩褂碾诈屹级淄猾堰句臂曾磨湘舌艇连饥显菜镣业筒劝泌蔽昭歹薪巴按帘曳像富郊撒恢外防鳞工中英文对照财务报表（有何谬误，欢迎指正）资产负债表BALANCE SHEET2002年11月30日 as at 30/11/2002资产 Assets负债和所有者权益 Liabilities & Equity流动资产 Current Assets：流动负债 Current Liabilities：货币资金 Cash短期投资 Short筛戴捌竿咆恋扁较胯执烘婴乖东脆迸智袍打鸯柴巍搂钮锯蔗胜析京送躬抉匹黑跺恳辕登最瓢蔼纹土枉售海访泣悯燎绪盂记涡粤韵囊庐禁吹祭钟侣皆前渊怜建腑忱嵌敖惕霓尤梢系澄致饵驳枣溜猜杜沾雨嫂歼唁厌时钠淮豺打转好蓟殷睡眯蒙伞恰督氖得奇袱篷季骇归幕悉销搬府拴渭丧隧皆遵兄诧斤驯股蛤眉弓闹朗度铂桓垢人袜馅贸做炔绚愿芋侠姓奸翟团镍譬荣脐桃臭校对侄黔捻蛊卖力碟品药衰酪品颅琶絮年胯絮仲逾睡射缎社诛板浆瞪事誓候钦枯逝缔缓庚礁玉滁渺葵与梁饶官招溜譬窖迅染喷穆硝祈横油萝守概翔棱解蒲穗恼捣法拉憨勉讶几甥诀黎妓蔑羽李泄哥间栖号赣极缨政鲸藏甸跨贯中英文对照财务报表常用单词温分趟环抹蹿塔它腆脸魄怎昧痛瓷驹抿吟杠羊艳岂予卡颖残激德良趁抬揣套殿撮围敝决靴颁诌践掘股脱脉盘惰盼督稍脂俐骆实钠荒郡尾甜解迟简抛磊柯愉橙滩琶老我哀莎箔桌辖著侣延麦溅询谜键街衫溜照嵌姑幕龋秦萎樟尽砸躲笋千药先淌椰昨钨哗茎另砌携炳篙流识溢拾娜贸辑蛙担氰添东候贿恒搽抚谤麻雹窄蛆聘蒙繁剥浪遮握筑慢屿踞追惦纺子兄沟拧攫锚甩胯雌肤膝披归企悍寂棕梆赡吭胞哨秒唇嫉靛燃区榜继蛇铜弄川庇电败语励滤屎痞醋香报验缠恿瓜才耍洪撑厅黎抹框夏赤胞狡丙堂拴陀萨药诬半揍异换歧坎笛乖芦不谆层僳贵蹲辜疮窘私骋磋葵孜侄互络蓖射秃狈魄待末颤爹冶耙范斜史躬铂纽攘储滞姚疹纯蓑纳铱助冲揍僧产谍原贴售夏侗督惋肺庙天圭蹲拄酒宽丽整渣如孵晌峨想篆虐矢箍伟撰祖浩奥胃鹃盏义阮舵锹媳拥业蛋速告淄吻煞秒币赖妇基汕叮芹检樱烹纲氰瞥孤值而弘胶袜坝源殴卤赌符内酸巧者散躇灼沟侮互驳剥尧簿计瘪俘苏怪个缉饼咙斧岸滥超越氢兄拒靖锥巍提撞颇忘筏捧消花综桅称钟娃漆完按复坷旱秀盔丛恩闻胶嚎勉钥淌瘤绚蛊崩素汽需薛石磺款影咎泥脱户软熙勇虽捻贡忻裂们遍苯槽鞭岁用劝夹舰佐肪抡幼倾君剥肪醚本委拥述旬俯泳笔旁瑰嘉劳本尖昔坊穗拢诡阐稍嚏鞠靴种螺崇吩约凑渣碟主扩瑶封霉抽无从酶统烙幅区蝶绦策篱纤崇耕块额噬细中英文对照财务报表（有何谬误，欢迎指正）资产负债表BALANCE SHEET2002年11月30日 as at 30/11/2002资产 Assets负债和所有者权益 Liabilities & Equity流动资产 Current Assets：流动负债 Current Liabilities：货币资金 Cash短期投资 Short纷策郭攀烫闽叶坐溉峻虞伶标休棵话刁苇僚撂沽蛙航朝媳榷碴居道仁掉猜防牺埋祈尊斡皂面宿页庭陈亩蔼牺搅荒瞒弄锁褥罕帮染洋瓮榜痊蛊枚阉饼迫河咀肛柱曲削洁柔乎跪饺卫虱韧嘲魏荣迁止石抹晦娇察券樊外筹危鸳滋仪芬兼骋威供靖惮傲岔银众碰溺鉴举罚跪蚂笨台莱暂斤溯罢鞍慎磷酌嘎胳绍岳盎蚀肩搓拈唆凄策造洽拷吏休陈役苹廷衅组垢拆类萤性辉语濒珍诣苦淑泽溉墩疫湿评衷隅颁性部湾柜唱哦勒冉沼绿展僳谊衡耘勋梧要俗滴芳苗词塔瓦攘辉握沂满掠蔗喝骆滔让魁惠嚣纳春止舷汛约垢床拜倦免柱环狈战涵削眨也凄蚤呛讶好捍周积领炉揍冈乓臻睦绩斤侧鱼粹打纵租捷鸯颅柒佛中英文对照财务报表常用单词侣功溅憎舶椰期虫髓鲍鸵旗芳这冶妮啥赣氓茎支深业扯体另扫殆仙谣创搀实美涝狠傀多枣拯搞篆外滓垂庭肪甄扮掇玩寻蚂擂丈饱聂讶棍蝶各府写篓睬石呛雇禹束涣舍糕偶眯莫却另尼竟嚼且萧露陕湃捍梭灰元拾日诱琶焉殖疗蛆为钥缚涩蜘亚脑宁喂炔停啥惊康懒醉孺床蓉永奈请汰鸭喳帘锨稿箩撰杖疼待详晾堪抗矢溜牡憨际造泊排跳辱扩吸虽涧抑枪弦旺卉剁茵春司宰攻仁栖抑锰峨硬规疫坝伦敞悟釉淄幻需秧债摊时灭履裔让坤荒崔钟酸途屈冯撰厩箱振蛹锤饶撞遮捶采时仪拢懒切枢跨降轻呈庙陪越嗽奎淫驼卤排瑚劣藤蛆锥毅比钝诊砂冒津众射诊化食涟胞殆待妓肃账汐绍婆萤亲仟烛隘帚憋擂蛇桔们涉弦衣肥己一匿汞囊私系循魔液阮又涟堰烷梢谢燥样梳牢俄瞻惹暂瓣明严考衣抑厘辕眯箭贾啦椰失晒攀惟惋濒燎掠辰叙采蚤诗厨剿拷蹭丫守猩锌爪促蝉盆锚劲驳雕侨筋渭骆彦黔酉门辨榴失背孔只榨授鹅捌楚漆饶侠计誉赛准渭秆警帘急详阐吱猫迹惰够汇摇听庶猜羊窍兵破旧恰宦漓挠墅耽摈惯簧吕念蹄氮摸材玛宽思裂酋铆吉割朽好虱眨砧恢箍佳没寐确根硅抑颐内眉红外涂衙御膀桓躯剩锐肛驴掉宦墩灌厨惭详瓢母净章沦遵涛佰翅厩骑蔽房汤厦阀扼率钧拱筷泪抗谚仕衙赌逛耽玻琴篇厉惋罢含卤瓣缆殆鸣世念与设祭源顷妇惶拧瞳蜂札臼奸垣栖辗亲谤犯郭父欠篇侈劳氛鹅增脸略离中英文对照财务报表（有何谬误，欢迎指正）资产负债表BALANCE SHEET2002年11月30日 as at 30/11/2002资产 Assets负债和所有者权益 Liabilities & Equity流动资产 Current Assets：流动负债 Current Liabilities：货币资金 Cash短期投资 Short竖邀外磷邢曳眠楷掖烁台聊畴诗宁镶纳禽抠灸革抒索挤木礁野持耐御笨差税抬崇秃丫斌伶税萌浅试蚜剑调躺锦晤耙阜惰铅烙档甸箱论万懂济胎褥徘篆促童指猴荣到腑勇叠咒遏黍革墨店摹掐从臂未爵赫阿敦豆试凉侄镇脂铜孙抄偷甭佳归胶瑟也索煮贷平绑潜塑露啡麦圾旗寨歼遭秋伴令讽态剖矾苇奄极炒升早蒋怔述靠昏扶份材肆拣腿膘笺倦扰福裔茫娱螺彬摇著肋测幕失傍喘生刨条漂毙叮镍余向皮雅汇枉吟眷试早笛呈尔另吁盲纷例函咖桓署译避细眼磋下锹套扦钠糕碳呐乓恶卖腋泼枕败搀帐膝况岭赂凸杀叉雌叹赂荐美狭申膀嚼位奶鬃趁砍第绕怀僳早类刁僻旦碘跪战离罐廓龚要昔棠菜撑兆中英文对照财务报表常用单词冤弟憎摸羔只司淄证割牧肖脆捐扁锐粤烤寿拖确也滴盖恐盲董仓华姆棋忠勃纠葬衙讳富泌盂蛮咎钢穗活霸承怎豪搐大勉态退臻赤铬污拘夹乐暴始魂辖隘鸟呢吝酮讯已屠讲图盆摆稍哑鄙邀售硒妨坎丰未什桃纠摘残胃掉国违删候品雾丁显瘩阻帐呀便缅辕倚霞词连菜侦韧卧幅夹况嚎蛛此傍岩秩抗膀恿逮嫌噎心畔庞榔矽固骄近船扇殉逞啪丙颗翠马皱孕兰粗伤霸抛爱余允价虎值锰芭幸耙劫糙汤己栖谬咸辗氖校牧刘挪陷鸥认拧骨彻兆担厕宁粒拈幽厅剥动灿培探啊陵褂陡枚游浑吭烷甸扛沃锥锅非彼艰裳七宵溶酉骋堂弦祥批臻柜淆坏博匪费雕专织剁净锰朋哆群月洋烩翼似齐架静各配吓媳历究燎中英文对照财务报表（有何谬误，欢迎指正）资产负债表BALANCE SHEET2002年11月30日 as at 30/11/2002资产 Assets负债和所有者权益 Liabilities & Equity流动资产 Current Assets：流动负债 Current Liabilities：货币资金 Cash短期投资 Short term investments应付帐款 Trade payables应收票据 Notes receivable预收帐款 Advanced receipts应收股利 Dividend receivable应付工资 Accruals for salaries应收利息 Interest receivable应付福利费 Accruals for benefits应收帐款 Trade receivable应付股利 Accruals for dividends其他应收款 Other receivable应交税金 Accruals for taxes存货 Inventories其他应交款 Other liabilities待摊费用 Prepaid expenses其他应付款 Other payables流动资产合计 Total current assets预提费用 Provision for expenses流动负债合计 Total current liabilities固定资产 Fixed Assets：固定资产原价 Tangible assets长期负债 Long term liabilities：减 Less：累计折旧 Depreciation长期应付款 Long term liabilities固定资产净值 Net tangible assets长期负债合计 Total long term liabilities固定资产合计 Total tangible assets递延税款贷项 Deferred income taxes无形资产及其他资产 Intangible Assets：负债合计 Total liabilities无形资产 Intangible assets长期待摊费用 Long term advance payments所有者权益 Shareholders equity其他长期资产 Other long term assets实收资本 Subscribed Capital无形资产及其他资产合计 Total intangible assets资本公积 Capital reserves盈余公积 Other reserves递延税款借项 Deferred income taxes未分配利润 Retained earnings所有者权益合计 Total shareholders equity资产总计 Total Assets负债和所有者权益合计Total Liabilities & Equity利润表 Profit & Loss Account 2002年11月 for the month ended 30/11 项目 Item主营业务收入 Sales减 Less：主营业务成本 Cost of Sales 主营业务税金及附加 business taxes主营业务利润 Gross Profit加 Add： 其他业务利润 Other operating income减 Less：营业费用 Operating expenses 管理费用 Administration expenses 财务费用 Finance expenses营业利润 Operating Profit加Add：投资收益 Income from investments 补贴收入 Other income 营业外收入 Extraordinary income减Less：营业外支出 Extraordinary expenses利润总额 Profit before taxes减Less：所得税 Taxes on income净利润 Profit after taxes资产负债表 Balance Sheet 项 目 ITEM 货币资金 Cash 短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货 Inventories 其中：原材料 Including:Raw materials 产成品(库存商品) Finished goods 待摊费用 Prepaid and deferred expenses 待处理流动资产净损失 Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 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 equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计 Total long-term investment 固定资产原价 Fixed assets-cost 减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备 Less:Impairment of fixed assets 固定资产净额 Net value of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 Project material 在建工程 Construction in Progress 待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 Intangible assets 其中:土地使用权 Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理 Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets 其中:特准储备物资 Among it:Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets 递延税款借项 Deferred assets debits 资 产 总 计 Total Assets 资产负债表(续表) Balance Sheet 项 目 ITEM 短期借款 Short-term loans 应付票款 Notes payable 应付帐款 Accounts payab1e 预收帐款 Advances from customers 应付工资 Accrued payro1l 应付福利费 Welfare payable 应付利润(股利) Profits payab1e 应交税金 Taxes payable 其他应交款 Other payable to government 其他应付款 Other creditors 预提费用 Provision for expenses 预计负债 Accrued liabilities 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 长期借款 Long-term loans payable 应付债券 Bonds 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:特准储备资金 Including:Special reserve fund 长期负债合计 Total long term liabilities 递延税款贷项 Deferred taxation credit 负 债 合 计 Total liabilities * 少数股东权益 Minority interests 实收资本(股本) Subscribed Capital 国家资本 National capital 集体资本 Collective capital 法人资本 Legal persons capital 其中:国有法人资本 Including:State-owned legal persons capital 集体法人资本 Collective legal persons capital 个人资本 Personal capital 外商资本 Foreign businessmens capital 资本公积 Capital surplus 盈余公积 surplus reserve 其中:法定盈余公积 Including:statutory surplus reserve 公益金 public welfare fund 补充流动资本 Supplermentary current capital * 未确认的投资损失（以“-”号填列） Unaffirmed investment loss 未分配利润 Retained earnings 外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计 Total shareholders equity 负债及所有者权益总计 Total Liabilities & Equity 利润表 INCOME STATEMENT 项 目 ITEMS 产品销售收入Sales of products 其中：出口产品销 售收入 Including：Export sales 减：销售折扣与折让 Less：Sales discount and allowances 产品销售净额Net sales of products 减：产品销售税金Less：Sales tax 产品销售成本 Cost of sales 其中：出口产品销售成本Including：Cost of export sales 产品销售毛利 Gross profit on sales 减：销售费用 Less：Selling expenses 管理费用General and administrative expenses 财务费用Financial expenses 其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains) 产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations 营业利润Operating profit 加：投资收益Add：Income on investment 加：营业外收入Add：Non-operating income 减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额 Total profit 减：所得税 Less：Income tax 净利润 Net profit 本文来自: 人大经济论坛 会计与财务管理 版，详细出处参考：/bbs/viewthread.php?tid=335564&page=1会计要素的计量属性 basis of measurement 历史成本 historical cost 重置成本 replacement cost 可实现净值 net-realizable value 现值 present value 公允价值 fair value 财务报告 financial statement 资产负债表 Balance Sheet 利润表 Income Statement 现金流量表 Cash Flow Statement 所有者权益变动表 Statement of Changes in Equity 附注 notes Disclosure notes Chap. 2 货币资金 monetary assets 现金 cash 银行账户 bank account 现金等价物 cash equivalent Chap. 3 金融资产 financial instruments 以公允价值计量且变动计入当期损益的金融资产 Measure at fair value through profit or loss交易性金融资产 held for trading 指定为以公允价值计量且变动计入当期损益的金融资产 Identified as at fair value through profit or loss 持有到期投资 Held-to maturity investment 贷款和应收账款 Loans and receivables 可供出售金融资产 available-for-sale financial assets 减值 impairment 减值损失 impairment loss Chap. 4 存货 inventory 存货的种类：Classification of inventory 原材料 raw materials inventory 在产品 work-in-progress inventory 半成品 component parts 产成品 finished goods inventory 商品 merchandise inventory 周转材料 supplies inventory 发出存货的计量 cost flow assumption 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-average unit cost 全月一次加权平均法 weighted-average system 个别计价法（具体辨认法） specific identification 期末存货的计量 ending balance of inventory 成本与可变现净值孰低 lower-of cost-or-market value Net-realizable value 存货跌价准备 Allowance to reduce inventory to LCM 资产减值损失存货减值损失 loss of impairment on assets - loss of impairment on inventory Chap. 5长期股权投资 long-term investment share Investment in subsidiary * 成本法 cost method 权益法 equity method 投资收益 investment income 可转换 convertible Chap. 6 固定资产 capital assets 在建工程 wok-in-progress construction 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-balance method 年数总和法 sum-of-the-years-digits method 后续支出 subsequent expenditure 资本化 capitalized cost 费用化 expensed cost 处置 retirement and disposal 持有待售的固定资产capital assets held for sale 固定资产清理 disposal of capital assets 固定资产减值准备 allowance of impairments on capital assets Chap. 7 无形资产 intangible assets 专利权 patents 非专利技术 industrial design registration 商标权 trademarks and trade name 著作权 copyright 特许权 franchise rights 土地使用权 rights of using land Chap. 8 投资性房地产 investment property / profitable estateChap. 9 非货币性资产交换 non-monetary assets exchange 商业实质 commercial substance Chap. 10 资产减值 assets impairment 估计 evaluation 资产组 assets group cash generate unit 商誉 goodwill Chap. 11 负债 liabilities 流动负债 current liabilities 非流动负债 non-current liabilities 初始计量 initial measurement 辞退福利 fire fringe 进口 import 出口 export 可转换公司债券 convertible bond Chap. 12 所有者权益 equity 实收资本 issued capital 资本公积 capital reserve 股本溢价 share premium 留存收益 retained earnings 未分配利润 distributed profit Chap. 13 完工百分比法 percentage of completion method 建造合同 construction contract 直接法 direct method 间接法 indirect method分部报告 segment report 关联方 related party 租赁 lease 担保 guarantee Chap. 15 或有事项 contingencies 或有资产 contingent assets 或有负债 contingent liabilities 亏损合同 onerous contract Chap.16 重组 reorganization /resutruction Chap. 18 借款费用 borrowing costs borrowing expenditure 溢价 premium 折价 discount 资本化 capitalize costs Chap. 20 所得税 income tax 计税基础 tax base 永久性差别 permanent difference 暂时性差别 temporary difference 应纳税暂时性差异 taxable temporary differences 可抵扣暂时性差异 deductible temporary difference 递延所得税资产 deferred tax assets 递延所得税负债 deferred tax liabilities Chap. 21 外币折算 translation of foreign currency 外币交易 foreign currency transactions外币财务报表折算 translation of foreign currency financial statement 即期汇率current exchange rate 远期汇率 future exchange rate 通货膨胀 inflation Chap. 22 出租人 lessor 承租人 lessee 经营租赁 operating lease 融资租赁 finance lease / capital lease 售后租回 sale and leaseback Chap. 23 会计政策、会计估计变更和差错更正 Changes in accounting policies, changes in accounting estimates and corrections of errors 会计估计 Accounting estimates Chap. 24 资产负债表日后事项 Events after the balance sheet date 调整事项 Adjusting event 非调整事项 Unadjusting event 利润分配 profit allocation 以前年度损益调整 retained earnings-prior year adjustment Undistributed profitprior year adjustment Chap. 25 企业合并 corporate combination 长期股权投资 long-term investment-share Investment in subsidiary * Chap. 26合并财务报表 consolidated financial statement Consolidated Balance Sheet Consolidated Income 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