财务英语学习

1、财务英语资产负债表BalanceSheet一、资产ASSETS流动资产:CURRENTASSETS货币资金Cashandcashequivalents交易性金融资产Financialassetsheldfortrading应收票据Notesreceivable应收账款Accountsreceivable减：坏帐准备Less：Provisionforbaddebts预付款项Advancestosuppliers应收利息Interestsreceivable应收股利Dividendsreceivable其他应收款Otherreceivables存货Inventories其中：原材料Includin

2、g:Rawmaterials库存成品及商品Inventoryoffinishedgoods低值易耗品Consumbles年内至U期的非流动资产Non-currentassetsmaturing/duewithinoneyear其他流动资产Othercurrentassets流动资产合计TOTALCURRENTASSETS非流动资产：NON-CURRENTASSETS可供出售金融资产Available-for-salefinancialassets持有至到期投资Held-to-maturityinvestments长期应收款Long-termreceivables长期股权投资long-terme

3、quityinvestments投资性房地产Investmentrealestate固定资产(固定资产原价)Fixedassets(Originalvalueoffixedassets)减：累计折旧Less：Accumulateddepreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备Reserveforfixedassetsimpairment固定资产净额Netfixedassets在建工程Constructioninprogress工程物资Projectmaterials固定资产清理Disposaloffixedassets生产性生物资产Produc

4、tivebiologicalassets油气资产Oilandnaturalgasassets无形资产Intangibleassets开发支出Developmentcosts商誉Goodwill长期待摊费用Long-termdeferredexpenses递延所得税资产Deferredincometaxassets其他非流动资产Othernon-currentassets非流动资产合计TOTALNON-CURRENTASSETS资产总计TOTALASSETS二、负债LIABILITIES流动负债：CURRENTLIABILITIES短期借款Short-termborrowings交易性金融负债F

5、inancialassetsheldforliabilities应付票据Notespayable应付账款Accountspayable预收款项Paymentsreceivedinadvance应付职工薪酬IEmployeebenefitspayable/Staffremunerationpayables应交税费Taxesandsurchargespayable应付利息Interestspayable应付股利Dividendspayable其他应付款Otherpayables一年内到期的非流动负债Non-currentliabilitiesmaturingwithinoneyear其他流动负债O

6、thercurrentliabilities流动负债合计TOTALCURRENTLIABILITIES非流动负债：NON-CURRENTLIABILITIES长期借款Long-termborrowings应付债券Debtsecuritiesissued长期应付款Long-termpayables专项应付款Specificitempayable预计负债Provisionsforliabilities递延所得税负债Deferredincometaxliabilities其他非流动负债Othernon-currentliabilities非流动负债合计TOTALNON-CURRENTLIABILIT

7、IES负债合计TOTALLIABILITIES三、所有者权益(或股东权益)：OWNERS'EQUITY(orshareholders'equity)实收资本(或股本)Paid-upcapital(orsharecapital)其中：国家资本Nationalcapital集体资本Collateralcapital法人资本Legalperson'scapital个人资本Personalcapital夕卜商资本Foreigncapital资本公积Capitalreserves减：库存股Treasurystock盈余公积Surplusreserves未分配利润Retainede

8、arnings/Undistributedprofit所有者权益（或股东权益）合计TOTALOWNERS'EQUITY（ORSHAREHOLDERS'EQUITY）负债和所有者权益（或股东权益）总计TOTALLIABILITIESANDOWNERS'EQUITY禾U润表IncomeStatement一、营业总收入Overallsales/Overallincome营业收入Including:Sales/Incomefromoperations/Incomefromoperations其中：主营业务收入Sales/Incomefrommainbusiness/Income

9、frommainbusiness其他业务收入Sales/Incomefromotherbusiness/Incomefromotherbusiness利息收入Interestsincome已赚保费Insurancepremiumsearned手续费及佣金收入Handlingchargesandcommissionsincome二、营业总成本Overallcosts营业成本Including:Costsofoperations其中：主营业务成本Costsofmainbusiness其他业务成本Costsofotherbusiness利息支出Interestsexpenses手续费及佣金支出Han

10、dlingchargesandcommissionsexpenses退保金Refundofinsurancepremiums赔付支出净额Netpaymentsforinsuranceclaims提取保险合同准备金净额Netprovisionforinsurancecontracts保单红手U支出Commissionsoninsurancepolicies分保费用Cessioncharges营业税金及附力口Taxesandsurchargesonoperations销售费用Sellinganddistributionexpenses管理费用Generalandadministrativeexpe

11、nses其中：业务招待费Entertainmentexpenses/Businessentertainment研究与开发费Researchanddevelopmentcosts财务费用Financialexpenses其中：利息支出Interestsexpenses利息收入Interestsincome汇兑净损失Foreignexchangenetloss资产减值损失Impairmentlossonassets加：公允价值变动收益（损失以”号填列）Plus:Gainorlossfromchangesinfairvalues投资收益（损失以工”号填列）Investmentincome其中：对联营

12、企业和合营企业的投资收益Including:Investmentincomefromjointventuresandaffiliates汇兑收益（损失以二”号填列）Gainorlossonforeignexchangetransactions三、营业利润（亏损以号填列）Profitfromoperations力口：营业外收入Plus:Non-operatingprofit其中：非流动资产处置利得Gainfromdisposalofnon-currentassets非货币性资产交换利得Gainfromexchangeofnon-monetaryassets政府补助Governmentalsubs

13、idy债务重组利得Gainofdebtrestructuring减：营业外支出Less:Non-operatingexpenses其中：非流动资产处置损失Lossfromdisposalofnon-currentassets非货币性资产交换损失Lossfromexchangeofnon-monetaryassets债务重组损失Lossofdebtrestructuring四、利润总额（亏损总额以上”号填列）Profitbeforetax力口：应弥补亏损Losstocover减：所得税费用Less:Incometaxexpenses五、净利润（净亏损以号填列）Netprofit其中：被合并方在合

14、并前实现的净利润Amongwhich:Netprofitrecognizedbeforethemerger归属于母公司所有者的净利润Netprofitattributabletoshareholdersofparentcompany少数股东损益Minorityinterestincome六、每股收益：Earningspershare（EPS）基本每股收益BasicEPS稀释每股收益DilutedEPS七、其他综合收益Othercomprehensiveincome八、综合收益总额Totalcomprehensiveincome归属于母公司所有者的综合收益总额Totalcomprehensive

15、incomeattributabletoshareholdersofparentcompany归属于少数股东的综合收益总额Totalcomprehensiveincomeattributabletominorityshareholders现金流量表Statementofcashflows、经营活动产生的现金流量Cashflowsfromoperatingactivities销售商品、提供劳务收至U的现金Cashreceivedfromthesalesofgoodsandtherenderingofservices客户存款和同业存放款项净增加额Netincreaseindepositsfromc

16、ustomersandplacementsfromcorporationsinthesameindustry向中央银行借款净增加额Netincreaseinloanfromcentralbank向其他金融机构拆入资金净增加额Netincreaseinfundsborrowedfromotherfinancialinstitutions收至1J原保险合同保费取得的现金Cashpremiumsreceivedonoriginalinsurancecontracts收至1J再保险业务现金净额Cashreceivedfromre-insurancebusiness保户储金及投资款净增力口额Netinc

17、reaseindepositsandinvestmentsfrominsurers处置交易性金融资产净增加额Netincreaseindisposaloftradingfinancialassets收取利息、手续费及佣金的现金Interest,handlingchargesandcommissionsreceived拆入资金净增加额Netincreaseinfundsdeposit回购业务资金净增力口额Netincreaseinrepurchasementbusinessfunds收至1J的税费返还Receiptsoftaxrefunds收至1J其他与经营活动有关的现金Othercashrec

18、eivedrelatingtooperatingactivities其中：企业内部银行收到的现金Including:Cashreceivedbyin-housebank经营活动现金流入小计Sub-totalofcashinflowsfromoperatingactivities购买商品、接受劳务支付的现金Cashpaymentsforgoodspurchasedandservicesreceived客户贷款及垫款净增加额Netincreaseinloansandpaymentsonbehalf存放中央银行和同业款项净增加额interbank支付原保险合同赔付款项的现金支付利息、手续费及佣金的现

19、金Net increase in deposits with centre bank andPayments of claims for original insurance contracts Interests, handling charges and commissions paid支付保单红利的现金Commissionsoninsurancepoliciespaid支付给职工以及为职工支付的现金Cashpaymentstoandonbehalfofemployees支付的各项税费Paymentsofalltypesoftaxes支付其他与经营活动有关的现金Othercashpayme

20、ntsrelatingtooperatingactivities经营活动现金流出小计Sub-totalofcashoutflowsfromoperatingactivities经营活动产生的现金流量净额Netcashflowsfromoperatingactivities二、投资活动产生的现金流量：Cashflowsfrominvestingactivities收回投资收至U的现金Cashreceivedfromdisposalsandwithdrawoninvestment取得投资收益U到的现金Cashreceivedfromreturnsoninvestments处置固定资产、无形资产和其

21、他长期资产收回的现金净额Netcashreceivedfromdisposalsoffixedassets,intangibleassetsandotherlong-termassets处置子公司及其他营业单位收到的现金净额Netcashreceivedfromdisposalsofsubsidiariesandotherbusinessunits收到其他与投资活动有关的现金Othercashreceivedrelatingtoinvestingactivities投资活动现金流入小计Sub-totalofcashinflowsfrominvestingactivities购建固定资产、无形资

22、产和其他长期资产支付的现金Cashpaymentstoacquireandconstructfixedassets,intangibleassetsandotherlong-termassets投资支付的现金Cashpaymentstoacquireinvestments质押贷款净增加额Netincreaseinsecuredloans取得子公司及其他营业单位支付的现金净额Netcashpaymentsforacquisitionsofsubsidiariesandotherbusinessunits支付的其他与投资活动有关的现金Othercashpaymentsrelatingtoinves

23、tingactivities投资活动现金流出小计Sub-totalofcashoutflowsfrominvestingactivities投资活动产生的现金流量净额Netcashflowsfrominvestingactivities三、筹资活动产生的现金流量Cashflowsfromfinancingactivities吸收投资所收到的现金Cashreceivedfrominvestorsinmakinginvestmentintheenterprise其中：子公司吸收少数股东投资收到的现金Including:Cashreceivedfromissuingsharesofminorityshareholders取得借款所收到的现金Cashreceivedfromborrowings发行债券收到的现金Proceedsfromissuanceofbonds收到的其他与筹资活动有关的现金Othercashreceivedrelatingtofinancingactivities筹资活动现金流入小计Sub-totalofcashoutflowsfromfinancingac