中英文对照财务报表常用单词

1、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 Curre nt Assets :流动负债 Curre nt Liabilities:货币资金Cash短期投资 Short term inv estme nts应付帐款 Trade payables应收票据 Notes receivable预收帐款 Advaneed receipts应收股禾 U Divide nd receivable应付工资 Accruals for sala

2、ries应收利息 In terest receivable应付福禾 I费 Accruals for ben efits应收帐款 Trade receivable应付股禾 IAccruals for divide nds其他应收款Other receivable应交税金 Accruals for taxes存货 Inven tories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 Totalcu

3、rrentliabilities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 in come taxes无形资产及其他资产Intan gible Assets :负债合计 Total liabilit

4、ies无形资产 In ta ngible assets长期待 摊费用 Long term advanee payme nts所有者权益 Shareholders' equity其他长期资产 Other long term assets实收资本 Subscribed Cap ital无形资产及其他资产合计Total intan gible assets资本公积 Capital reserves盈余公积 Other reserves递延税款借项 Deferred in come taxes未分配禾I润Retained earnings所有者权益合计Total shareholder'

5、;s equity资产总计Total Assets负债和所有者权益合计TotalLiabilities & Equity利润表 Profit & Loss Accou nt2002 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 bus in ess taxes主营业务利润Gross Profit加 Add : 其他业务利润 Other operati ng in come减 Less :营业费用 Operating expenses管理费用 Admi n

6、i strati on expe nses财务费用 Finance expenses营业利润 Operating Profit力卩 Add:投资收益 In come from in vestme nts补贴收入Other in come营业外收入 Extraordi nary in come减 Less:营业外支出 Extraordinary expenses利润总额 Profit before taxes减 Less:所得税 Taxes on in come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 Sho

7、rt 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

8、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

9、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 fixe

10、d 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

11、 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

12、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 liabi

13、lities 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

14、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 person"s capital 其中: 国有法人资本 Including:State-owned legal person"s capital 集体法人资本 Collective legal person"s capital 个人资本 Personal capital 外商资本 Foreign b

15、usinessmen"s 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 Supplerme ntary curre nt capital*未确认的投资损失（以“-”号填列）Un affirmed in vestme nt loss未分配禾润Retained earnings夕卜币报表折算差额 Con verted differe nee in Foreig n Currency St

16、ateme nts所有者权益合计Total shareholders equity负债及所有者权益总计 Total Liabilities & Equity禾 I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

17、Including : Cost of export sales产品销售毛禾Gross profit on sales减：销售费用 Less : Selling expenses管理费用Gen eral and admi ni strative expe nses财务费用Finan cial expe nses其中：禾 息支出（减禾【J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力卩：其他

18、业务禾 润Add: profit from other operations营业利润Operating profit力卩：投资收益Add: In come on inv estme nt力卩：营业外收入Add: Non-operati ng in come减：营业外支出 Less： Non-operating expenses力卩：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 : In come tax净利润 Net profit本文来自：人大经济论坛 会计与财务管理

19、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

20、 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 v

21、alue 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 compon

22、ent 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 b

23、alance of inventory 成本与可变现净值孰低 lower-of - cost-or-market valueNet-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 ofimpairment on inventoryChap. 5长期股权投资 Iong-term investment- shareInvestment in subsidiary *成本法 cost method权益法 equity method投资收

24、益 investment income可转换 convertibIeChap. 6固定资产 capitaI assets在建工程 wok-in-progress construction折旧 amortization平均年限法 straight-Iine-method工作量法 unit-of- production双倍余额递减法 decIining-baIance method年数总和法 sum-of-the-years-digits method后续支出 subsequent expenditure资本化 capitaIized cost费用化 expensed cost处置 retirem

25、ent and disposaI 持有待售的固定资产 capitaI assets heId for saIe 固定资产清理 disposaI of capitaI assets 固定资产减值准备 aIIowance of impairments on capitaI assets Chap. 7 无形资产 intangibIe assets 专利权 patents 非专利技术 industriaI design registration 商标权 trademarks and trade name 著作权 copyright 特许权 franchise rights 土地使用权 rights

26、of using IandChap. 8投资性房地产 investment property / profitabIe estateChap. 9非货币性资产交换 non-monetary assets exchange商业实质 commerciaI substanceChap. 10资产减值 assets impairment估计 evaIuation资产组 assets group cash generate unit商誉 goodwiIIChap. 11 负债 liabilities 流动负债 current liabilities 非流动负债 non-current liabiliti

27、es 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 d

28、irect 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 liabili