财务报表常用单词

1、熬中英文对照财务半报表（有何谬误唉，欢迎指正）盎资产负债表按叭BALANCE凹 SHEET笆200傲2扒年百1耙1爸月安3矮0岸日柏 瓣as at 3疤0/11/20癌02斑资爸产败 Assets皑负债和所有者权巴益昂 Liabil俺ities &岸 Equity胺流动资啊产岸 Curren按t Asset隘s叭：扒流动负颁债碍 Curren埃t Liabi稗litie耙s笆：阿货币资袄金邦 Cash岸短期投八资稗 Short 矮term in俺vestmen爸ts唉应付帐啊款啊 Trade 袄payable跋s爸应收票爱据蔼 N绊otes re罢ceivabl昂e罢预收帐半款扮 皑Advan

2、ce氨d recei俺pts叭应收股坝利板 Divide隘nd rece盎ivable拜应付工胺资拜 Accrua澳ls for 柏salarie办s巴应收利斑息隘 Intere背st rece跋ivable氨应付福利啊费岸 Accrua颁ls for 跋benefit俺s邦应收帐拌款班 Trade 办receiva氨ble摆应付股矮利肮 Accrua稗ls for 按dividen隘ds坝其他应收罢款跋 Other 班receiva巴ble肮应交税疤金肮 Accrua懊ls for 皑taxes邦存蔼货熬 Invent拌o挨ries挨其他应交吧款邦 Other 爸liab版ilities拌待

3、摊费邦用蔼 Prepai罢d expen爸ses鞍其他应付笆款邦 Other 跋payable扳s懊流动资产合板计耙 Total 邦current邦 assets傲预提费扒用靶 Provis扮ion for氨 expens翱es办稗流动负债合懊计哎 Total 碍current拌 liabil澳ities皑固定资斑产班 Fixed 拔Asset案s啊：挨班固定资产原拜价靶 Tangib爸le asse扮ts岸长期负唉债昂 Long t凹erm lia斑bilitie芭s叭：坝减阿 Les熬s稗：累计折爸旧靶 Dep白reciati吧on袄长期应付颁款搬 Long 安term li安abilit

4、i百es隘固定资产净耙值安 Net ta绊ngible 班assets靶长期负债合柏计八 Total 搬long te八rm liab隘ilities皑固定资产合爱计半 Total 邦tangibl斑e asset矮s拔皑斑递延税款贷把项傲 Deferr皑ed inco伴me taxe稗s拌无形资产及其他斑资芭产爸 Intang盎ible As芭set稗s奥：百负债合巴计叭 Total 柏liabili袄ties碍无形资白产摆 Intang扮ible as艾sets扮蔼长期待摊费八用白 Long埃 term a跋dvance 霸payment哀s百所有者权捌益唉 Shareh百olders坝

5、equity哀其他长期资袄产败 Other 般long te把rm asse巴ts安实收资搬本按 Subscr颁ibed Ca扒pital氨无形资产及其他懊资产合翱计把 Total 澳intangi胺ble ass袄ets八资本公吧积半 Capita俺l reser挨ves矮巴盈余公斑积拜 Other 佰reserve般s瓣递延税款借邦项伴 Deferr扳ed inco唉me taxe搬s霸未分配利扒润翱 Retain版ed earn办ings氨按所有者权益合败计隘 Tota奥l share暗holder霸s equit案y吧资产总氨计佰 Total 瓣Assets伴负债和所有者权柏益合唉计哎

6、Total L稗iabilit按ies & E阿quity霸利润埃表袄 Profit摆 & Loss哎 Accoun叭t罢吧 案扒 翱败 奥案 柏肮 罢吧200盎2扳年捌1爱1版月版 for th氨e month罢 ended 搬30/11疤把 扳颁 吧背 罢柏 岸板 挨吧 安背 摆项澳目柏 Item艾主营业务收俺入岸 Sales背减斑 Les隘s矮：主营业务成安本耙 Cost o稗f Sales霸笆 哎拌 拔盎 稗坝 皑搬 拔鞍 班主营芭业务税金及附般加班 busine罢ss taxe按s绊主营业务利罢润拜 Gross 坝Profit爱加哀 Ad白d哀：澳 隘其他业务利稗润芭 Other 靶

7、operati拔ng inco稗me疤芭减昂 Les奥s笆：营业费罢用八 Operat碍ing exp安enses板暗 阿蔼 胺盎 埃八 捌柏 拔版 拔管理费拌用叭 Admini皑stratio敖n expen版ses哀氨 澳安 蔼颁 吧佰 敖碍 白半 啊财务费熬用翱 Financ奥e expen盎ses扮营业利柏润哀 Operat白ing Pro鞍fit吧加挨Ad瓣d般：投资收哎益艾 Income靶 from i佰n把vestmen扮ts昂敖 般哎 矮氨 佰班艾 凹叭 哀拌补贴收哀入罢 Other 袄income坝斑 袄坝 拜笆 懊爱 隘盎营业外收伴入鞍 Extrao矮rdinary跋 in

8、come蔼减八Les矮s芭：营业外支澳出啊 Extrao柏rdinary奥 expens昂es办利润总胺额八 Profit般 before跋 taxes百减芭Les扳s按：所得扮税巴 Taxes 拜on inco爸me扒净利安润爱 Profit蔼 after 摆taxes绊资产负债阿表邦 Balanc八e Sheet芭 澳项碍 拌目傲 ITE坝M 柏货币资柏金瓣 Cash 鞍短期案投芭资俺 Short邦 term i败nvest澳ments 伴应收票懊据罢 Notes邦 receiv板able 巴应收股巴利暗 Divid肮end rec俺eivable傲 靶应收利氨息版 Inter埃est r

9、ec斑eivable把 罢应收帐艾款爱 Accou昂nts rec百eivable巴 案其他应收罢款拌 Other 疤receiva暗bles 稗预付帐笆款捌 Accoun盎ts prep唉aid 疤期货保证板金扒 Future吧 guaran败tee 跋应收补贴坝款癌 Allowa傲nce rec疤eivable皑 熬应收出口退八税拔 Export罢 drawba伴ck 昂receiva扮ble 埃存绊货败 Inven罢tories 败其中：原材啊料版 Includ傲ing:Raw肮 materi摆als 笆产成埃品扳(埃库存商哀品伴) Finis俺hed goo瓣ds 哎待摊费伴用爱 Pr

10、epa捌id and 哎deferre凹d expen翱ses 八待处理流动资产摆净损背失邦 Unset俺tled G/敖L on cu哀rrent a叭ssets 斑一年内到期的长皑期债权投罢资澳 Long-t隘erm deb稗enture 百investm班ent fal稗ling du班e in a 办yaear 叭其他流动资板产叭 Other摆 curre板nt asse捌ts 鞍流动资产合昂计鞍 To鞍tal cur矮rent as版sets 阿长期投资霸：挨 Long-t俺erm inv俺estmen邦t哎：拔 扮其鞍中佰:昂长期股权投埃资按 Includ岸ing lon绊g te

11、rm 柏equity 氨investm败ent 拔长期债权投拜资隘 Long t澳erm sec熬urities翱 invest翱ment 把*耙合并价凹差八 Incorp板orating癌 price 佰differe叭nce 啊长期投资合袄计办 Total疤 long-t摆erm inv败estment鞍 安固定资产原败价爱 Fixed 岸assets-埃cos唉t 瓣减：累计折案旧背 Less:A袄ccumu巴lated D芭preciat把ion 霸固定资产净芭值斑 Fixed 把assets-鞍net val搬ue 罢减：固定资产减盎值准敖备罢 Less:扮Impairm伴ent o

12、f 伴fixed a疤ssets 扒固定资产净按额鞍 Net v跋alue of胺 fixed 哎assets 阿固定资产清阿理爱 Dispo盎sal of 肮fixed a翱ssets 芭工程物八资岸 Proje扮ct mate凹rial 矮在建工背程斑 Const白ruction挨 in Pro八gress 靶待处理固定资产艾净损碍失皑 Uns颁ettled 案G/L on 皑fixed a半ssets 绊固定资产合隘计巴 Total 疤tangibl奥e asset班s 吧无形资疤产班 Intan败gible a氨ssets 奥其熬中坝:霸土地使用肮权澳 Inclu稗ding an懊d

13、use r颁ights 艾递延资产（长期哎待摊费用版）坝Deferre肮d asset矮s 跋其氨中拔:鞍固定资产修碍理胺 Inclu耙ding:Fi半xed ass皑ets rep霸air 艾固定资产改良支俺出斑 Improv暗ement e拔xpendit哀ure of 盎fixed a斑ssets 邦其他长期资霸产碍 Other 柏lon艾g term 岸assets 爱其班中癌:昂特准储挨备物叭资爸 Am稗ong it:扒Special捌ly appr百oved re稗serving澳 materi氨als 班无形及其他资产疤合昂计笆 Total颁 intang巴ible as板set

14、s an罢d other凹 assets暗 伴递延税款借靶项叭 Deferr唉ed asse凹ts debi碍ts 百资皑 捌产翱 般总奥 办计澳 Total扒 Assets懊 哎资产负债邦表碍(暗续挨表扳) Balan蔼ce Shee搬t 靶项扳 捌目伴 ITE版M 绊短期借扮款版 Short芭-term l斑oans 唉应付票胺款傲 矮Notes p巴ayable 败应付帐颁款霸 扳Account靶s payab跋1e 挨预收帐颁款拜 Advan隘ces fro绊m custo奥mers 啊应付工疤资吧 Accru叭ed payr傲o1l 懊应付福利爸费把 Welfar阿e payab敖l

15、e 伴应付利傲润半(八股叭利霸) Pro扮fits pa把yab1e 俺应交税挨金笆 Taxes案 payabl绊e 办其他应交芭款肮 Other 蔼payable叭 to gov奥ernment澳 哎其他应付败款败 Other 哎credito胺rs 袄预提费拜用疤 Provi奥sion fo翱r expen翱ses 背预计负半债背 Accru碍ed liab翱ilitie爸s 暗一年内到期的长敖期负吧债疤 Long 班term li岸abiliti巴es due 捌within 氨one yea敖r 碍其他流动负柏债按 Other叭 curren蔼t liabi唉lities 懊流动负债合

16、拌计艾 Total 疤current艾 liabil摆ities 扮长期借氨款敖 Long-邦term lo巴ans pay碍able 捌应付债澳券哀 Bonds罢 payabl颁e 阿长期应付翱款邦 long-t癌erm acc拜ounts p叭ayable 案专项应付肮款矮 Specia白l accou俺nts鞍 payabl暗e 澳其他长期负啊债霸 Oth吧er long柏-term l笆iabilit哎ies 罢其霸中跋:拌特准储备资拔金拌 Includ哎ing:Spe伴cial re皑serve f班und 靶长期负债合捌计背 Total霸 long t把erm lia隘biliti

17、e柏s 罢递延税款贷半项胺 Defer矮red tax凹ation c爱redit 唉负啊 盎债鞍 白合案 白计暗 Total阿 liabil败ities 搬*唉 挨少数股东权颁益傲 Minor爸ity int啊erests 唉实收资霸本白(半股背本拔) Subs疤cribed 罢Capital蔼 碍国家资版本肮 Na凹tional 皑capital挨 扮集体资霸本埃 碍 Collec懊tive ca板pital 癌法人资白本盎 Legal澳 person拌s capi靶tal 拜其皑中翱:把国有法人资阿本笆 Inclu癌ding:St疤ate-own把ed lega跋l perso绊ns c

18、ap把ital 白集体法人资背本皑 Colle坝ctive l俺egal pe埃rsons 巴capital哀 白个人资绊本搬 Perso般nal cap鞍ital 按外商资皑本败 Forei吧gn busi瓣nessmen傲s capi阿tal 扒资本公爸积哀 Capit般al surp案lus 疤盈余公颁积稗 surpl按us rese八rve懊 啊其盎中凹:岸法定盈余公熬积颁 Inclu皑ding:st办atutory袄 surplu凹s reser捌ve 八公益伴金把 pub碍lic wel拜fare fu拌nd 捌补充流动资般本案 Suppl颁ermenta叭ry curr靶ent

19、cap白ital 昂*哎 案未确认的投资损耙失（盎以案“凹-伴”败号填列巴）鞍 Una败ffirmed敖 invest捌ment lo俺ss 拌未分配利佰润扒 Retain艾ed earn唉ings 敖外币报表折算差爱额巴 Conver啊ted dif吧ference版 in For笆eign 肮Currenc瓣y State案ments 哀所有者权益合跋计斑 Tota哀l share把holder叭s equit耙y百瓣 叭 隘白 八负债及所有者权敖益总捌计耙 Total邦 Liabil扳ities &捌 Equity巴 隘利润半表疤 INCOME熬 STATEM敖ENT 板项扳 碍目肮 I

20、TEMS 背产品销售收入佰鞍Sales o疤f produ白cts 矮其中：出口产品碍销把 昂售收入半袄 Includ笆in拔g柏：凹Export 敖sales 耙减：销售折扣与肮折让背坝 Les鞍s笆：扮Sales d扮iscount柏 and al般lowance熬s氨 败产品销售净额罢芭Net sal傲es of败 produc巴ts 颁减：产品销售税爸金板拔Les凹s袄：俺Sales t翱ax 扳产品销售成本办罢 Cost o矮f sales暗 埃其中：出口产品斑销售成本绊矮Includi肮n半g绊：耙Cost of靶 export绊 sales 拔产品销售毛利笆案 Gross 背pr

21、ofit 皑on sale背s 伴减：销售费用柏啊 Les稗s伴：俺Selling半 expens把es 笆管理费用翱耙General挨 and ad阿ministr邦ative e斑xpenses板 瓣财务费用埃盎Financi爱al expe白nses 奥其中：鞍利息支霸出胺(艾减利息收巴入跋) Inclu按din袄g氨：靶Interes稗t expen笆ses (mi艾nusinte捌rest ih稗come) 捌汇兑损坝失爱(瓣减汇兑收蔼益盎)艾癌Exchang柏e losse扮s(minus办 exchan哎ge gain埃s) 坝产品销售利润扒办Profit 扳on sale傲s

22、奥加：其他业务利氨润耙笆Ad叭d傲：啊profit 袄from ot皑her ope捌rations般 癌营业利润鞍邦Operati拜ng prof版it 搬加：投资收益昂爸Ad俺d矮：熬Income 癌on inve罢stment 罢加：营业外收入靶拜Ad扳d瓣：巴Non-op奥erating般 income傲 扒减：营业外爱支出翱八Les挨s耙：盎Non-ope百rating 班expense坝s 碍加：以前年度损傲益调整凹拔Ad百d败：敖adjustm澳ent of 隘loss an碍d gain 俺for pre拌vious y半ears 碍利润总额背岸 Total 艾profit 氨

23、减：所得税搬懊 Les斑s靶：半Income 背tax 稗净利润扒爱 Net pr蔼ofit 哀本文来巴自蔼:俺 爸人大经济论爱坛拌 熬会计与财务管隘理哎 败版，详细出处参扳考唉：埃 哎会计要素的计量巴属霸性俺 basis 肮of meas阿urement挨 拔历史成澳本疤 histor版ica坝l cost 阿重置成挨本埃 replac皑em叭ent cos白t 靶可实现净败值霸 net-re摆alizabl跋e value办 扳现熬值稗 presen邦t value凹 挨公允价扳值败 fair v扒alue 扮财务报拌告斑 financ袄ial sta柏tement 隘资产负债翱表百 Ba

24、lanc伴e Sheet笆 版利润扒表扒 Income案 Statem胺ent 碍现金流量安表坝 Cash F艾low Sta搬tement 爸所有者权益变动扮表柏 Statem岸ent of 袄Changes敖 in Equ绊ity 搬附白注斑 notes 笆Disclos耙ure not班e袄s 癌Chap. 2背 挨货币资叭金艾 mone蔼tary as案sets 芭现盎金板 cash 扒银行账板户肮 bank a芭ccount 八现金等价般物白 cash e疤quivale拌nt 唉Chap. 3爸 颁金融资啊产氨 financ笆ial ins背trument凹s 扒以公允价值计量稗且

25、变动计入当期拔损益的金融资埃产蔼 扒Measure阿 at fai吧r value拜 throug叭h profi办t or lo爸ss半交易性金融资阿产皑 held f癌or trad摆ing 矮指定为以公允价扮值计量且变动计隘入当期损益的金埃融资袄产班 拜Identif蔼ied as 坝at fair芭 value 半through岸 profit巴 or los矮s 邦持有到期投白资拜 Held-t般o 伴坝maturit艾y inves伴tment 罢贷款和应收账挨款矮 Loans 邦and rec拌eivable耙s 班可供出售金融资百产哎 availa盎ble-for绊-sale

26、f巴inancia班l asset凹s 拌减俺值罢 impair绊ment 叭减值损摆失安 impair安ment lo懊ss 霸Chap. 4板 哀存盎货皑 invent佰ory 拜存货的种类扳：按Classif按ication暗 of inv隘entory 氨原材芭料皑 raw m败aterial氨s inven蔼tory 癌在哎产唉品案 work-i扒n-progr翱ess inv芭entory 昂半成瓣品白 compon邦ent par爱ts 扒产成癌品傲 finish扮ed good拜s inven芭tory 柏商熬品摆 mercha啊ndise i拔nventor案y 颁周转材埃料

27、扮 suppli班es inve哀ntory 拜发出存货的计啊量邦 cost f搬low ass捌umption芭 邦先进先出白法拔 first-巴in-firs啊t-out (凹FIFO) 稗后进先出伴法盎 last-i叭n-first癌-out (L爱IFO) 班移动加权平均岸法皑 moving百-averag版e unit 哎cost 暗全月一次加权平安均稗法啊 weight摆ed-aver鞍age sys扮tem 凹个别计价法（具癌体辨认法安）笆 specif昂ic iden哀tificat爱ion 靶期末存货的计拌量八 ending袄 balanc疤e of in啊ventory芭

28、碍成本与可变现净扳值孰阿低碍 lower-熬of 版把cost-or般-market跋 value 鞍Net-rea敖lizable艾 value 昂存货跌价准凹备安 Allowa盎nce to 埃reduce 搬invento皑ry to L阿CM 癌资产减值损凹失肮鞍存货熬减值损疤失肮 loss o盎f impai哎rme昂nt on a拔ssets -安- los胺s of im跋pairmen般t on in拌ventory笆 Chap. 5碍长期股权投隘资伴 long-t盎erm inv按estment哎 傲矮share 邦Investm坝ent in 按subsidi皑ary *阿

29、 跋成本鞍法隘 cost m氨ethod 跋权益埃法背 equity爸 method哀 扳投资收稗益白 invest拔ment in艾come 搬可转扳换班 conver般tible 芭Chap. 6斑 唉固定资案产搬 capita氨l asset伴s 盎在建工矮程岸 wok-in奥-progre罢ss con邦structi隘on 矮折蔼旧哀 amorti爸zation 哀平均年限敖法耙 straig蔼ht-line斑-method敖 巴工作量疤法捌 unit-o暗f- prod八uction 芭双倍余额递减岸法鞍 declin敖ing-bal凹ance me皑thod 扮年数总和吧法扮 s

30、um-of熬-the-ye啊ars-dig哎its met隘hod 按后续支阿出昂 subseq靶uent ex盎penditu白re 懊资本柏化柏 capita柏lized c阿ost 般费用癌化碍 expens柏ed cost挨 昂处扮置耙 retire吧me扳nt and 疤disposa罢l 败持有待售蔼的固定资阿产扒capital板 assets颁 held f唉or sale唉 捌固定资产清阿理瓣 dispos俺al of c岸apital 捌assets 艾固定资产减值准伴备坝 allowa翱nce of 颁impairm八ents on安 capita按l asset氨s 肮C

31、hap. 7拔 唉无形资搬产盎 intang安ible as哀sets 啊专利班权暗 patent啊s 跋非专利技爸术笆 indust翱rial de碍sign re按gistrat八ion 敖商标哀权安 tradem捌arks an稗d trade绊 nam半e 邦著作靶权案 copyri芭ght 瓣特许艾权白 franch叭ise rig拜hts 半土地使用稗权班 rights傲 of usi巴ng land胺 岸Chap. 8袄 阿投资性房地般产哀 invest办ment pr半operty 阿/ profi矮table e绊state班Chap. 9爱 颁非货币性资产交啊换哀 non-

32、mo皑netary 熬assets 办exchang白e 肮商业实扒质埃 commer芭cial su笆bstance版 袄Chap. 1昂0 版资产减癌值搬 assets版 impair昂ment 叭估巴计啊 evalua搬tion 拜资产安组叭 asse奥ts grou哎p cash 皑generat吧e unit 啊商白誉靶 goodwi办ll 疤Chap. 1隘1 半负袄债捌 liabil隘ities 捌流动负按债半 curren傲t liabi拌lities 阿非流动负鞍债耙 non-cu疤rrent l柏iabilit搬ies 袄初始计爸量背 initia胺l measu拌reme

33、nt 半辞退福背利跋 fire f板ringe 白进案口熬 import懊 肮出把口扮 export唉 柏可转换公司债凹券柏 conver稗tible b氨ond 拌Chap. 1半2 埃所有者权暗益把 equity靶 阿实收资版本板 issued敖 cap岸ital 盎资本公柏积肮 capita挨l re败serve 澳股本溢扒价跋 share 爸premium斑 爱留存收按益癌 retain笆ed earn叭ings 般未分配利凹润翱 distri鞍buted p拔rofit 罢Chap. 1叭3 巴完工百分比把法稗 percen哀tage of哀 comple盎tion me氨thod

34、瓣建造合胺同叭 constr巴uction 跋contrac摆t 傲直接邦法伴 direct跋 method埃 澳间接按法板 indire蔼ct meth癌od芭分部报皑告敖 segmen扒t repor翱t 吧关联埃方笆 relate绊d party唉 绊租般赁哀 lease 埃担唉保阿 guaran按tee耙 板Chap. 1拜5 矮或有事昂项扳 contin埃gencies瓣 佰或有资瓣产傲 contin胺gent as邦sets 靶或有负柏债扮 contin办gent li班abiliti翱es 耙亏损合霸同皑 onerou吧s contr傲act 捌Chap.16挨 翱重摆组案 re

35、orga耙nizatio鞍n /resu颁tructio拜n 哀Chap. 1挨8 捌借款费办用挨 borrow霸ing cos凹ts borr笆owing e翱xpendit皑ure 胺溢靶价巴 premiu稗m 哀折扮价岸 discou矮nt 癌资本瓣化疤 ca把pitaliz霸e costs伴 扮Chap.俺 20 半所得芭税哎 income巴 tax 八计税基爸础背 tax ba敖se 凹永久性差熬别巴 perman柏ent dif案ference柏 唉暂时性差板别把 tempor疤ary dif敖ference半 熬应纳税暂时性差疤异肮 taxabl拔e tempo坝rary di隘fferenc懊es 坝可抵扣暂时性差碍异背 deduct碍ible te扒mporary稗 differ唉ence 癌递延所得税资啊产拔 deferr靶ed tax 斑assets 昂递延