中英文财务报表词汇

1、中英文财务报表词汇一、企业财务会计报表封面   FINANCIAL REPORT COVER报表所属期间之期末时间点   Period Ended所属月份    Reporting Period报出日期    Submit Date记账本位币币种    Local Reporting Currency审核人    Verifier填表人    Preparer二、资产负债表   

2、; Balance Sheet资产    Assets流动资产    Current Assets货币资金    Bank and Cash短期投资    Current Investment一年内到期委托贷款    Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备    Less: Impairment for Entrusted loan r

3、eceivable due within one year减：短期投资跌价准备    Less: Impairment for current investment短期投资净额    Net bal of current investment三、利润及利润分配表    Income statement and profit appropriation一、主营业务收入    Revenue减：主营业务成本    Less: Cost of Sale

4、s主营业务税金及附加    Sales Tax二、主营业务利润（亏损以“”填列）    Gross Profit ( - means loss)加：其他业务收入    Add: Other operating income减：其他业务支出    Less: Other operating expense减：营业费用    Selling & Distribution expense管理费用    G&

5、A expense财务费用    Finance expense三、营业利润（亏损以“”填列）    Profit from operation ( - means loss)加：投资收益（亏损以“”填列）    Add: Investment income补贴收入    Subsidy Income营业外收入    Non-operating income减：营业外支出    Less: Non-operating

6、 expense四、利润总额（亏损总额以“”填列）    Profit before Tax减：所得税    Less: Income tax少数股东损益    Minority interest加：未确认投资损失    Add:  Unrealised investment losses五、净利润（净亏损以“”填列）    Net profit ( - means loss)加：年初未分配利润    Ad

7、d: Retained profits其他转入    Other transfer-in六、可供分配的利润    Profit available for distribution( - means loss)减：提取法定盈余公积    Less: Appropriation of statutory surplus reserves提取法定公益金    Appropriation of statutory welfare fund提取职工奖励及福利基金  

8、;  Appropriation of staff incentive and welfare fund提取储备基金    Appropriation of reserve fund提取企业发展基金    Appropriation of enterprise expansion fund利润归还投资    Capital redemption七、可供投资者分配的利润    Profit available for owners' distribution减

9、：应付优先股股利    Less: Appropriation of preference share's dividend提取任意盈余公积    Appropriation of discretionary surplus reserve应付普通股股利    Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利    Transfer from ordinary share's divid

10、end to paid in capital八、未分配利润    Retained profit after appropriation补充资料：    Supplementary Information:1出售、处置部门或被投资单位收益    Gains on disposal of operating divisions or investments2 自然灾害发生损失    Losses from natural disaster3会计政策变更增加（或减少）利润总额&#

11、160;   Increase (decrease) in profit due to changes in accounting policies4会计估计变更增加（或减少）利润总额    Increase (decrease) in profit due to changes in accounting estimates5 债务重组损失    Losses from debt restructuring应收票据    Notes receivable应收股利  

12、;  Dividend receivable应收利息    Interest receivable应收账款    Account receivable减：应收账款坏账准备    Less: Bad debt provision for Account receivable应收账款净额    Net bal of Account receivable其他应收款    Other receivable减：其他应收款坏账准备 

13、60;  Less: Bad debt provision for Other receivable其他应收款净额    Net bal of Other receivable预付账款    Prepayment应收补贴款    Subsidy receivable存货    Inventory减：存货跌价准备    Less: Provision for Inventory存货净额    Net bal

14、of Inventory已完工尚未结算款    Amount due from customer for contract work待摊费用    Deferred Expense一年内到期的长期债权投资    Long-term debt investment due within one year一年内到期的应收融资租赁款    Finance lease receivables due within one year其他流动资产    Ot

15、her current assets流动资产合计    Total current assets长期投资    Long-term investment长期股权投资    Long-term equity investment委托贷款    Entrusted loan receivable长期债权投资    Long-term debt investment长期投资合计    Total for long-term

16、 investment减：长期股权投资减值准备    Less: Impairment for long-term equity investment减：长期债权投资减值准备    Less: Impairment for long-term debt investment减：委托贷款减值准备    Less: Provision for entrusted loan receivable长期投资净额    Net bal of long-term investment其中：

17、合并价差    Include: Goodwill (Negative goodwill)固定资产    Fixed assets固定资产原值    Cost减：累计折旧    Less: Accumulated Depreciation固定资产净值    Net bal减：固定资产减值准备    Less: Impairment for fixed assets固定资产净额    NB

18、V of fixed assets工程物资    Material holds for construction of fixed assets在建工程    Construction in progress减：在建工程减值准备    Less: Impairment for construction in progress在建工程净额    Net bal of construction in progress固定资产清理    Fixed a

19、ssets to be disposed of固定资产合计    Total fixed assets无形资产及其他资产    Other assets & Intangible assets无形资产    Intangible assets减：无形资产减值准备    Less: Impairment for intangible assets无形资产净额    Net bal of intangible assets长期待摊费用

20、0;   Long-term deferred expense融资租赁未担保余值    Finance lease Unguaranteed residual values融资租赁应收融资租赁款    Finance lease Receivables其他长期资产    Other non-current assets无形及其他长期资产合计    Total other assets & intangible assets递延税项 

21、60;  Deferred Tax递延税款借项    Deferred Tax assets资产总计    Total assets负债及所有者（或股东）权益    Liability & Equity流动负债    Current liability短期借款    Short-term loans应付票据    Notes payable应付账款    Account

22、s payable已结算尚未完工款预收账款    Advance from customers应付工资    Payroll payable应付福利费    Welfare payable应付股利    Dividend payable应交税金    Taxes payable其他应交款    Other fees payable其他应付款    Other payable预提费用

23、60;   Accrued Expense预计负债    Provision递延收益    Deferred Revenue一年内到期的长期负债    Long-term liability due within one year其他流动负债    Other current liability流动负债合计    Total current liability长期负债    Long-term liability长期借款    Long-term loans应付债券    Bonds payable长期应付款    Long-term payable专项应付款    Grants & Subsidies received其他长期负债    Other long-term liability长期负债合计    Total long-term liability递延税项 &#