财务报表项目中英文互译词汇大全

财务报表项目中英文互译词汇大全财务报表作为企业财务状况与经营成果的核心载体，其项目的中英文准确互译是跨境财务沟通、国际审计、海外投融资等场景的关键基础。本文基于《企业会计准则》及国际财务报告准则（IFRS）的术语规范，整理了资产负债表、利润表、现金流量表、所有者权益变动表四大报表的核心项目中英文对照，助力财务从业者、跨境商务人士及学术研究者精准理解与转换报表术语。一、资产负债表（BalanceSheet）项目（一）资产类（Assets）1.流动资产（CurrentAssets）货币资金：MonetaryFunds交易性金融资产：FinancialAssetsatFairValueThroughProfitorLoss（或TradingFinancialAssets）应收票据：NotesReceivable应收账款：AccountsReceivable预付款项：Prepayments（或AdvancestoSuppliers）应收股利：DividendsReceivable应收利息：InterestReceivable其他应收款：OtherReceivables存货：Inventory合同资产：ContractAssets持有待售资产：AssetsHeldforSale一年内到期的非流动资产：CurrentPortionofNon-currentAssets其他流动资产：OtherCurrentAssets2.非流动资产（Non-currentAssets）债权投资：DebtInvestments其他债权投资：OtherDebtInvestments长期应收款：Long-termReceivables长期股权投资：Long-termEquityInvestments其他权益工具投资：InvestmentsinOtherEquityInstruments投资性房地产：InvestmentProperties固定资产：Property,PlantandEquipment（PPE）在建工程：CapitalWork-in-Progress无形资产：IntangibleAssets开发支出：DevelopmentExpenditure商誉：Goodwill长期待摊费用：Long-termPrepaidExpenses递延所得税资产：DeferredTaxAssets其他非流动资产：OtherNon-currentAssets（二）负债类（Liabilities）1.流动负债（CurrentLiabilities）短期借款：Short-termBorrowings交易性金融负债：FinancialLiabilitiesatFairValueThroughProfitorLoss（或TradingFinancialLiabilities）应付票据：NotesPayable应付账款：AccountsPayable预收款项：AdvancesfromCustomers（或DeferredRevenue，针对预收性质）合同负债：ContractLiabilities应付职工薪酬：EmployeeBenefitsPayable应交税费：TaxesPayable应付利息：InterestPayable应付股利：DividendsPayable其他应付款：OtherPayables持有待售负债：LiabilitiesHeldforSale一年内到期的非流动负债：CurrentPortionofNon-currentLiabilities其他流动负债：OtherCurrentLiabilities2.非流动负债（Non-currentLiabilities）长期借款：Long-termBorrowings应付债券：BondsPayable长期应付款：Long-termPayables预计负债：Provisions递延所得税负债：DeferredTaxLiabilities其他非流动负债：OtherNon-currentLiabilities（三）所有者权益类（Equity）实收资本（或股本）：Paid-inCapital（或ShareCapital）资本公积：CapitalReserve专项储备：SpecialReserve盈余公积：SurplusReserve未分配利润：UndistributedProfit（或RetainedEarnings，若适用）（一）营业收入相关营业收入：OperatingRevenue主营业务收入：MainBusinessRevenue（或核心业务收入用OperatingRevenue亦可）其他业务收入：OtherBusinessRevenue（二）营业成本相关营业成本：OperatingCosts主营业务成本：MainBusinessCost（或CostofGoodsSold，贸易类企业常用）其他业务成本：OtherBusinessCost（三）期间费用与损益调整税金及附加：TaxesandSurcharges销售费用：SellingExpenses管理费用：AdministrativeExpenses研发费用：ResearchandDevelopmentExpenses财务费用：FinancialExpenses利息费用：InterestExpense汇兑损益：ExchangeGainsandLosses资产减值损失：ImpairmentLossesonAssets信用减值损失：CreditImpairmentLosses（四）收益与利润净敞口套期收益：NetGainonHedgeofNetExposure公允价值变动收益：GainonFairValueChanges营业利润：OperatingProfit营业外支出：Non-operatingExpenses利润总额：TotalProfit净利润：NetProfit少数股东损益：Profit/LossAttributabletoMinorityInterests（五）综合收益与每股收益每股收益（EarningsPerShare,EPS）基本每股收益：BasicEPS稀释每股收益：DilutedEPS三、现金流量表（CashFlowStatement）项目（一）经营活动现金流量（CashFlowsfromOperatingActivities）销售商品、提供劳务收到的现金：CashReceivedfromSaleofGoodsandProvisionofServices收到的税费返还：RefundsofTaxesandSurchargesReceived收到其他与经营活动有关的现金：OtherCashReceivedRelatedtoOperatingActivities购买商品、接受劳务支付的现金：CashPaidforPurchaseofGoodsandAcceptanceofServices支付给职工以及为职工支付的现金：CashPaidtoandonBehalfofEmployees支付的各项税费：CashPaidforVariousTaxes支付其他与经营活动有关的现金：OtherCashPaidRelatedtoOperatingActivities（二）投资活动现金流量（CashFlowsfromInvestingActivities）收回投资收到的现金：CashReceivedfromDisposalofInvestments处置固定资产、无形资产和其他长期资产收回的现金净额：NetCashReceivedfromDisposalofFixedAssets,IntangibleAssetsandOtherLong-termAssets处置子公司及其他营业单位收到的现金净额：NetCashReceivedfromDisposalofSubsidiariesandOtherBusinessUnits收到其他与投资活动有关的现金：OtherCashReceivedRelatedtoInvestingActivities购建固定资产、无形资产和其他长期资产支付的现金：CashPaidforAcquisitionandConstructionofFixedAssets,IntangibleAssetsandOtherLong-termAssets投资支付的现金：CashPaidforInvestments取得子公司及其他营业单位支付的现金净额：NetCashPaidforAcquisitionofSubsidiariesandOtherBusinessUnits支付其他与投资活动有关的现金：OtherCashPaidRelatedtoInvestingActivities（三）筹资活动现金流量（CashFlowsfromFinancingActivities）吸收投资收到的现金：CashReceivedfromAbsorptionofInvestments取得借款收到的现金：CashReceivedfromBorrowings收到其他与筹资活动有关的现金：OtherCashReceivedRelatedtoFinancingActivities偿还债务支付的现金：CashPaidforRepaymentofDebts分配股利、利润或偿付利息支付的现金：CashPaidforDistributionofDividends,ProfitsorInterestPayment支付其他与筹资活动有关的现金：OtherCashPaidRelatedtoFinancingActivities（四）现金流量净额与余额汇率变动对现金及现金等价物的影响：EffectofExchangeRateChangesonCashandCashEquivalents现金及现金等价物净增加额：NetIncreaseinCashandCashEquivalents期初现金及现金等价物余额：CashandCashEquivalentsattheBeginningofthePeriod期末现金及现金等价物余额：CashandCashEquivalentsattheEndofthePeriod四、所有者权益变动表（StatementofChangesinEquity）项目实收资本（或股本）：Paid-inCapital（或ShareCapital）资本公积：CapitalReserve减：库存股：Less:TreasuryStock专项储备：SpecialReserve盈余公积：SurplusReserve未分配利润：UndistributedProfit所有者权益合计：TotalEquity本年期初余额：BeginningBalanceoftheYear本年增减变动金额：AmountofChangesintheYear所有者投入和减少资本：CapitalInvestedbyandWithdrawnfromOwners利润分配：ProfitDistribution所有者权益内部结转：Int