福州译国译民会计类英语单词(3)课件

会计类英语单词（3）一、企业财务会计报表封面

FINANCIALREPORTCOVER报表所属期间之期末时间点

PeriodEnded所属月份

ReportingPeriod报出日期

SubmitDate记账本位币币种

LocalReportingCurrency审核人

Verifier填表人

Preparer福州译国译民翻译公司二、资产负债表

BalanceSheet资产

Assets流动资产

CurrentAssets货币资金

BankandCash短期投资

CurrentInvestment一年内到期委托贷款

Entrustedloanreceivableduewithinoneyear减：一年内到期委托贷款减值准备

Less:ImpairmentforEntrustedloanreceivableduewithinoneyear减：短期投资跌价准备

Less:Impairmentforcurrentinvestment短期投资净额

Netbalofcurrentinvestment福州译国译民翻译公司预付账款

Prepayment应收补贴款

Subsidyreceivable存货

Inventory减：存货跌价准备

Less:ProvisionforInventory存货净额

NetbalofInventory已完工尚未结算款

Amountduefromcustomerforcontractwork待摊费用

DeferredExpense一年内到期的长期债权投资

Long-termdebtinvestmentduewithinoneyear一年内到期的应收融资租赁款

Financeleasereceivablesduewithinoneyear其他流动资产

Othercurrentassets福州译国译民翻译公司流动资产合计

Totalcurrentassets长期投资

Long-terminvestment长期股权投资

Long-termequityinvestment委托贷款

Entrustedloanreceivable长期债权投资

Long-termdebtinvestment长期投资合计

Totalforlong-terminvestment减：长期股权投资减值准备

Less:Impairmentforlong-termequityinvestment减：长期债权投资减值准备

Less:Impairmentforlong-termdebtinvestment减：委托贷款减值准备

Less:Provisionforentrustedloanreceivable福州译国译民翻译公司长期投资净额

Netbaloflong-terminvestment其中：合并价差

Include:Goodwill(Negativegoodwill)固定资产

Fixedassets固定资产原值

Cost减：累计折旧

Less:AccumulatedDepreciation固定资产净值

Netbal减：固定资产减值准备

Less:Impairmentforfixedassets固定资产净额

NBVoffixedassets工程物资

Materialholdsforconstructionoffixedassets在建工程

Constructioninprogress福州译国译民翻译公司其他长期资产

Othernon-currentassets无形及其他长期资产合计

Totalotherassets&intangibleassets递延税项

DeferredTax递延税款借项

DeferredTaxassets资产总计

Totalassets负债及所有者(或股东)权益

Liability&Equity流动负债

Currentliability短期借款

Short-termloans应付票据

Notespayable应付账款

Accountspayable福州译国译民翻译公司预收账款

Advancefromcustomers应付工资

Payrollpayable应付福利费

Welfarepayable应付股利

Dividendpayable应交税金

Taxespayable其他应交款

Otherfeespayable其他应付款

Otherpayable预提费用

AccruedExpense预计负债

Provision递延收益

DeferredRevenue福州译国译民翻译公司一年内到期的长期负债

Long-termliabilityduewithinoneyear其他流动负债

Othercurrentliability流动负债合计

Totalcurrentliability长期负债

Long-termliability长期借款

Long-termloans应付债券

Bondspayable长期应付款

Long-termpayable专项应付款

Grants&Subsidiesreceived福州译国译民翻译公司资本公积

CapitalReserves盈余公积

SurplusReserves其中：法定公益金

Include:Statutoryreserves未确认投资损失

Unrealisedinvestmentlosses未分配利润

Retainedprofitsafterappropriation其中：本年利润

Include:Profitsfortheyear外币报表折算差额

Translationreserve所有者(或股东)权益合计

TotalEquity负债及所有者(或股东)权益合计

TotalLiability&Equity福州译国译民翻译公司三、利润及利润分配表

Incomestatementandprofitappropriation一、主营业务收入Revenue减：主营业务成本

Less:CostofSales主营业务税金及附加

SalesTax二、主营业务利润(亏损以“—”填列)GrossProfit(-meansloss)加：其他业务收入

Add:Otheroperatingincome减：其他业务支出

Less:Otheroperatingexpense减：营业费用

Selling&Distributionexpense管理费用

G&Aexpense财务费用

Financeexpense福州译国译民翻译公司三、营业利润(亏损以“—”填列)Profitfromoperation(-meansloss)加：投资收益(亏损以“—”填列)Add:Investmentincome补贴收入

SubsidyIncome营业外收入

Non-operatingincome减：营业外支出

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