银行资产负债表中英文对照

1、库存现金 cash on hand 零用金 /周转金 petty cash/revolving funds 银行存款 cash in banks 在途现金 cash in transit 约当现金 cash equivalents 其它现金及 约当现金 other cash and cash equivalents112 短期投资 short-term investment1121112211231124112511281129短期投资 短期投资 短期投资短期投资短期投资短期投资-股票 short-term investments - stock-短期票券-政府债券 short-term in

2、vestments - government bonds -受益凭证 short-term investments - beneficiary certificates -公司债 short-term investments - corporate bonds -其它 short-term investments - othershort-term investments - short-term notes and bills备抵短期投资跌价损失 allowance for reduction of short-term investment银行资产负债表中英文对照1 资产 assets11

3、 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents111111121113111611171118to market113 应收票据 notes receivable11311132113711381139应收帐款 accounts receivable 应收分期帐款 installment accounts receivable 应收帐款 备抵呆帐-关系人 accounts receivable - related parties应收帐款 allowance for uncollec- tible accounts - a

4、ccounts应收票据 notes receivable 应收票据贴现 discounted notes receivable 应收票据 -关系人 notes receivable - related parties 其它应收票据 other notes receivable备抵呆帐 应收票据 allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141114211471149other receivablesreceivable 118 其它应收款1181 应收出售远汇款 fo

5、rward exchange contract receivable买卖远汇折价 discount on forward ex-change contract 应收收益 earned revenue receivable 应收退税款 income tax refund receivable 其它应收款 - 关系人 other receivables - related parties 其它应收款 - 其它 other receivables - other 备抵呆帐1182 应收远汇款 - 外币 forward exchange contract receivable - foreign cu

6、rrencies11831184118511871188- 其它应收款 allowance for uncollec- tible accounts - otherreceivables121122 存货1211121212131219122112221223122412251226122712281229inventories merchandise inventory consigned goods goods in transit1189 商品存货 寄销商品 在途商品 备抵存货跌价损失 allowance for reduction of inventory to market 制成品

7、finished goods寄销制成品 consigned finished goods 副产品 by-products 在制品 work in process 委外加工 work in process - outsourced 原料 raw materials 物料 supplies在途原物料 materials and supplies in transit 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expenses125112521253125412551258预付薪资 prepaid

8、payroll 预付租金 prepaid rents 预付保险费 prepaid insurance 用品盘存 office supplies 预付所得税 prepaid income tax 其它预付费用 other prepaid expenses 126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128129 其它流动资产1281128212831284128512861287other current assets 进项税额 VAT paid ( or input tax

9、) 留抵税额 excess VAT paid (or overpaid VAT) 暂付款 temporary payments 代付款 payment on behalf of others 员工借支 advances to employees 存出保证金 refundable deposits 受限制存款 certificate of deposit-restricted 递延所得税资产 deferred income tax assets1291递延兑换损失 deferred foreign exchange losses 业主（股东）往来 owners（stockholders） cur

10、rent account 同业往来 current account with others 其它流动资产 -其它 other current assets - other129212931294129813 基金及长期投资 funds and long-term investments 131 基金 funds偿债基金 redemption fund （or sinking fund） 改良及扩充基金 fund for improvement and expansion 意外损失准备基金 contingency fund 退休基金 pension fund其它基金 other funds131

11、1131213131314132 长期投资 long-term investments1321132213231324132813291318 长期股权投资 long-term equity investments 长期债券投资 long-term bond investments 长期不动产投资 long-term real estate in-vestments 人寿保险现金解约价值 cash surrender value of life insurance 其它长期投资 other long-term investments 备抵长期投资跌价损失 allowance for exces

12、s of cost over market value of long-term investments14 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvementsland improvements - revaluation increments accumulated depreciation - land improvement

13、s1428 土地改良物 - 重估增值1429 累积折旧 -土地改良物143 房屋及建物 buildings1431 房屋及建物 buildingsbuildings -revaluation increments accumulated depreciation - buildings machinery and equipment1438 房屋及建物 -重估增值1439 累积折旧 -房屋及建物144146 机（器）具及设备1441 机（器）具 machinerymachinery - revaluation increments accumulated depreciation - mach

14、inery1448 机（器）具 -重估增值1449 累积折旧 -机 （器）具 151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧 - 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款 construc

15、tion in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产 -重估增值 miscellaneous property, plant, and equipment - revalua

16、tion increments1589 累积折旧 - 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation increments1619 累积折耗 -天然资源 accumulated depletion - natural resources17

17、无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization c

18、osts178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产 -其它 other intangible assets - other18 其它资产 other assets债券发行成本 deferred bond issuance costs 长期预付租金 long-term prepaid rent 长期预付保险费 long-term prepaid insurance 递延所得税资产 deferred income tax as

19、sets 预付退休金 prepaid pension cost 其它递延资产 other deferred assets181 递延资产 deferred assets181118121813181418151818182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables长期应收票据 long-term notes receivable 长期应收帐款 long-term accounts receivable 催收帐款 overdu

20、e receivables 长期应收票据及款项与催收帐款 -关系人 long-term notes, accounts and1841184218431847 overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐 -长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to oth

21、ersassets leased to others-重估增值 assets leased to others - incremental value from1851 出租资产1858 出租资产-出租资产 accumulated depreciation - assets leased to others refundable depositrevaluation1859 累积折旧186 存出保证金 1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - re

22、stricted1888 杂项资产 -其它 miscellaneous assets - other2 负债 liabilities21 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)银行透支 银行借款 短期借款 短期借款 短期借款 短期借款bank overdraftbank loan-业主 short-term borrowings - owners-员工 short-term borrowings - employees -关系人 short-term borrowings- related parties

23、-其它 short-term borrowings - other21112112211421152117212 应付短期票券 short-term notes and bills payable21212122212821292118应付商业本票 commercial paper payable银行承兑汇票 bank acceptance 其它应付短期票券 other short-term notes and bills payable 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable

24、2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties 216 应付所得税 income taxes payable2161 应付所得税 income tax payable217121722173217421752178217 应付费用 accrue

25、d expenses 应付薪工 accrued payroll 应付租金 accrued rent payable 应付利息 accrued interest payable 应付营业税 accrued VAT payable 应付税捐 -其它 accrued taxes payable- other 其它应付费用 other accrued expenses payable 218219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable买卖远汇溢价 premium on forward exchange co

26、ntract 应付土地房屋款 payables on land and building purchased 应付设备款 Payables on equipment 其它应付款 - 关系人 other payables - related parties 应付股利 dividend payable 应付红利 bonus payable 应付董监事酬劳 compensation payable to directors and supervisors 其它应付款 - 其它 other payables - other2182 应付远汇款 - 外币 forward exchange contrac

27、t payable - foreign currencies 2183 2184 2185 2187 2191 2192 2193 2198 226 预收款项 advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advancelong-term liabilities -current portion corporate bonds payable - current2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债

28、2271 一年或一营业周期内到期公司债 portionlong-term loans payable - current2272 一年或一营业周期内到期长期借款portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项 -关系人 long-term notes and accounts payables to related parties - current portionoth

29、er current liabilities销项税额 VAT received(or output tax) 暂收款 temporary receipts 代收款 receipts under custody 估计售后服务 /保固负债 estimated warranty liabilities2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion 228229 其它流动负债22812283228422852291229222932294 2298递延所得税负债 deferred income tax lia

30、bilities 递延兑换利益 deferred foreign exchange gain 业主（股东）往来 owners current account 同业往来 current account with others 其它流动负债 -其它 other current liabilities - others 23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable 2311 应付公司债 corporate bonds payable 2319 应付公司债溢 （折 ）价 premium（discount） on corpo

31、rate bonds payable长期银行借款 long-term loans payable - bank 长期借款 长期借款 长期借款 长期借款-业主 long-term loans payable - owners-员工 long-term loans payable - employees -关系人 long-term loans payable - related parties -其它 long-term loans payable - other232 长期借款 long-term loans payable 2321 2324 2325 2327 2328长期应付票据 lon

32、g-term notes payable 长期应付帐款 long-term accounts pay-able 长期应付租赁负债 long-term capital lease liabilities 长期应付票据及款项 - 关系人 Long-term notes and accounts payable -233 长期应付票据及款项 long-term notes and accounts payable 2331 2332 2333 2337 related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税 accrued

33、 liabilities for land value increment tax 2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities 2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities 2388 其它长期负债 -其它 other long-term liabilities - other 28 其它负债 other liabi

34、lities 281 递延负债 deferred liabilities 2811 递延收入 deferred revenue 2814 递延所得税负债 deferred income tax liabilities 2818 其它递延负债 other deferred liabilities 286 存入保证金 deposits received 2861 存入保证金 guarantee deposit received 288 杂项负债 miscellaneous liabilities 2888 杂项负债 -其它 miscellaneous liabilities 财务报表词汇 Turn

35、over 营业额 Other operating income 其他经营收入 General and administrative expenses 一般及行政开支Loss from operations 经营亏损 Finance costs 融资成本 Loss before taxation 除税前亏损 Taxation 税项 Loss after taxation 除税后亏损 Minority interests 少数股东权益 Net loss for the period 期内亏损净额 Loss per share (HK cent) Basic 每股亏损(港仙)基本 Non-curre

36、nt assets 非流动资产 Current assets 流动资产 Current liabilities 流动负债 Net current liabilities 流动负债净额 Total assets less current liabilities 总资产减流动负债 Non-current liabilities 非流动负债 consolidated profit and loss account 综合损益帐 consolidated balance sheets 综合资产负债表 Attributable to: Equity holders of the parent 下列人仕应占

37、：母公司股权持有人Loss attributable to shareholders 股东应占亏损 Prepaid lease payment 预付租金 Goodwill 商誉 Inventories 存货累计摊销应收账款及应收票据 呆账拨备 现金及银行结存Trade and other receivables, deposits and prepayment 应收帐款及其他应收款项、按金及预付款项 Loans and interest receivables 贷款及应收利息 Pledged bank deposit 已抵押银行存款 Bank balances and cash 银行结存及现金

38、 Segment results 分类业绩 Unallocated expenses 不分类开支 Realized (loss) on investment in securities 证券投资之变现( 亏损) At beginning of year 年初 Revaluation deficit charged to profit and loss account 於损益账中扣除之重估减值 At balance sheet date 於结算日 Additions 添置 Accumulated amortisation Net book value 账面净值 Raw materials 原料

39、Work in progress 在制品 Finished goods 制成品 Trade and bills receivables Provision for doubtful debts Cash and bank balancesTime deposits 定期储蓄Bank overdrafts, unsecured 银行透支、无抵押Trust receipt loans, unsecured 信托收据贷款、无抵押 Current portion of bank loans 银行贷款之短期部份 Purchase consideration 收购之对价Issue of new share

40、s 发行新股 Surplus in fair value of shares issued 发行股份之溢价Fair value of consideration 收购之公允价值 Direct costs relating to the acquisition settled in cash 有关收购之直接现金成本Total acquisition costs 总收购成本 Fair value of acquired net assets and intangible assets 购入之净资产及无形资产之公允价值Surplus on revaluation before reclassific

41、ation 重新分类前之重估盈余Exchange adjustments 滙兑调整 Written back on disposals 因出售而拨回Written back of impairment loss on disposals 因出售而拨回减值亏损 Freehold 永久业权Demand deposits and current deposits 活期及往来账户存款 Savings deposits 储蓄存款Time, call and notice deposits 定期、即期及短期通知存款 Negative fair value of derivatives 衍生工具的负公允价值

42、 Designated at fair value through profit or loss 指定为通过损益以反映公允价值Non-trading 非交易用途 Certificates of Deposit Issued 已发行存款证Depreciation allowances in excess of related depreciation 折旧免税额超过有关折旧Cash flow hedge 现金流量对冲Non-trading debt securities issued 非交易性已发行债务证券 Interests in jointly controlled entities 於共同

43、控制实体的权益 Derivative assets 衍生资产Financial assets at fair value through profit or loss 按公平值列帐及於损益表处理之财务资产 Bank balances and cash 银行结余及现金 Time charter equivalent earnings 按期租合约对等基准的收入 Share of profits less losses of jointly controlled entities 应占共同控制实体溢利减亏损Currency translation differences 汇兑差额 fair valu

44、e losses of cash flow hedges 现金流量对冲的公平值亏损 Net loss recognised directly in equity 在权益直接确认的净亏损 Shares issued upon exercise of share options 於行使认股权时发行的股份Shares purchased by trustee of the LTIS 长期奖励计划受托人购入的股份Shares transferred to employees upon granting of restricted share awards 授出有限制股份奖励后转予雇员的股份Shares

45、 issued and transferred to employees upon granting of restricted share awards 於授出有限制股份奖励后发行及转予雇员的股份於有Shares transferred back to trustee upon lapse of restricted share awards 限制股份奖励失效后回拨至受托人的股份Share-based compensation 以股权支付的补偿其他还有 :current ratio流动比率 =流动资产 / 流动负债quick ratio 速动比率 =速动资产 / 流动负债 debt rati

46、o 负债比率=负债总额 /资产总额 debt to equity 负债权益比率 =带息负债/ （负债+所有者权益） dividend payout ratio股息支付率 =普通股股息 / 普通股净收益边际利润率 =净利润 / 销售收入 也叫 return on sale 资产报酬率 权益报酬率资产周转率 =销售收入 / 资产平均余额net working capital 营运资金净值 =流动资产 - 流动负债 gross margin 毛利率 =（销售收入已销售商品成本） / 销售收入 operation margin 营业利润率 =息税前利润（ EBIT）/ 销售收入 profit marg

47、in return on assets return on equity asset turnoverROCE = return on capital employed ROC = return on capital IRR = internal return rate DCF = discount cash flow NPV = net present valueEPS= earning per share 每股收益 P/E=price/earning 市盈率 ROE = Return on Assets 资产报酬率 ROAE = Return on Assets Employed 占用资产

48、报酬率 占用资本报酬率投资现金流回报 息税前收入资本报酬率 内部报酬率法 贴现现金流量法 净现值 CFROI = cash flow return on investmentEBIT = earning before interest & tax Net debt/total assets 有息负债率 有息负债是指扣除应付工资福利费等无利息负担后的债务 Net Gearing= Net Debt / Equity 杠杆作用 , 有息负债与所有者权益的比率 有时候负债权益比是用长期负债与普通股权益相比的 Depreciation and amortization 折旧和摊削 折旧费还有个说法叫 committed capacity cost amortization of deferred exp