中英文对照财务报表常用单词

中英文对照财务报表(有何谬误,欢迎指正） 资产负债表 BALANCE SHEET 2002年11月30日 as at 30/11/2002 负债和所有者权益 Liabilities ＆ Equity 流动负债 Current Liabilities： 资产 Assets 流动资产 Current Assets： 货币资金 Cash 短期投资 Short term investments 应付帐款 Trade payables 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Trade receivable 其他应收款 Other receivable 存货 Inventories 待摊费用 Prepaid expenses 预收帐款 Advanced receipts 应付工资 Accruals for salaries 应付福利费 Accruals for benefits 应付股利 Accruals for dividends 应交税金 Accruals for taxes 其他应交款 Other liabilities 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 Total current liabilities 固定资产 Fixed Assets： 固定资产原价 Tangible assets 减 Less：累计折旧 Depreciation 长期负债 Long term liabilities： 长期应付款 Long term liabilities 长期负债合计 Total long term liabilities 固定资产净值 Net tangible assets 固定资产合计 Total tangible assets 递延税款贷项 Deferred income taxes 无形资产及其他资产 Intangible Assets: 无形资产 Intangible assets 长期待摊费用 Long term advance payments 其他长期资产 Other long term assets 无形资产及其他资产合计 Total intangible assets 负债合计 Total liabilities 所有者权益 Shareholders’ equity 实收资本 Subscribed Capital 资本公积 Capital reserves 盈余公积 Other reserves 递延税款借项 Deferred income 未分配利润 Retained earnings taxes 所有者权益合计 Total shareholder's equity 负债和所有者权益合计Total Liabilities & Equity 资产总计 Total Assets 利润表 Profit ＆ Loss Account 2002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 business taxes 主营业务利润 Gross Profit 加 Add: 其他业务利润 Other operating income 减 Less:营业费用 Operating expenses 管理费用 Administration expenses 财务费用 Finance expenses 营业利润 Operating Profit 加Add：投资收益 Income from investments 补贴收入 Other income 营业外收入 Extraordinary income 减Less:营业外支出 Extraordinary expenses 利润总额 Profit before taxes 减Less:所得税 Taxes on income 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 Short 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 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 fixed 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 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 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 liabilities 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 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 businessmen”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 Supplermentary current capital

＊ 未确认的投资损失（以“-”号填列） Unaffirmed investment loss 未分配利润 Retained earnings

外币报表折算差额 Converted difference in Foreign Currency Statements

所有者权益合计 Total shareholder”s equity 负债及所有者权益总计 Total Liabilities & Equity 利润表 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 Including：Cost of export sales 产品销售毛利 Gross profit on sales 减：销售费用 Less：Selling expenses

管理费用 General and administrative expenses 财务费用 Financial expenses

其中：利息支出(减利息收入) 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

加：其他业务利润 Add：profit from other operations 营业利润 Operating profit

加：投资收益 Add：Income on investment 加:营业外收入 Add：Non-operating income 减：营业外支出 Less：Non—operating expenses

加：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：Income tax

净利润 Net profit

本文来自： 经济论坛 会计与财务管理 版，详细出处参考：http://www。pinggu。org/bbs/viewthread。php？tid=3355&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 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 value 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 component 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 balance of inventory

成本与可变现净值孰低 lower—of –cost—or—market value Net-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 of impairment on inventory Chap. 5

长期股权投资 long—term investment –share Investment in subsidiary *＊* 成本法 cost method 权益法 equity method 投资收益 investment income 可转换 convertible Chap. 6

固定资产 capital assets

在建工程 wok-in-progress construction 折旧 amortization

平均年限法 straight—line—method

工作量法 unit-of- production

双倍余额递减法 declining-balance method 年数总和法 sum-of—the-years—digits method 后续支出 subsequent expenditure 资本化 capitalized cost 费用化 expensed cost 处置 retirement and disposal

持有待售的固定资产capital assets held for sale 固定资产清理 disposal of capital assets

固定资产减值准备 allowance of impairments on capital assets Chap。 7

无形资产 intangible assets 专利权 patents

非专利技术 industrial design registration 商标权 trademarks and trade name 著作权 copyright 特许权 franchise rights 土地使用权 rights of using land Chap。 8

投资性房地产 investment property / profitable estate Chap。 9

非货币性资产交换 non-monetary assets exchange

商业实质 commercial substance Chap. 10

资产减值 assets impairment 估计 evaluation

资产组 assets group cash generate unit 商誉 goodwill Chap。 11 负债 liabilities

流动负债 current liabilities

非流动负债 non—current liabilities 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 direct 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 liabilities Chap。 21

外币折算 translation of foreign currency 外币交易 foreign currency transactions

外币财务报表折算 translation of foreign currency financial statement 即期汇率current exchange rate 远期汇率 future exchange rate 通货膨胀 inflation Chap。 22 出租人 lessor 承租人 lessee

经营租赁 operating lease

融资租赁 finance lease / capital lease 售后租回 sale and leaseback Chap。 23

会计、会计估计变更和差错更正

Changes in accounting policies， changes in accounting estimates and corrections of errors 会计估计

Accounting estimates Chap. 24

资产负债表日后事项

Events after the balance sheet date 调整事项 Adjusting event 非调整事项 Unadjusting event 利润分配 profit allocation

以前年度损益调整 retained earnings-—prior year adjustment Undistributed profit—prior year adjustment Chap。 25

企业合并 corporate combination

长期股权投资 long-term investment-—share Investment in subsidiary *** Chap. 26

合并财务报表 consolidated financial statement Consolidated Balance Sheet Consolidated Income Statement Consolidated Cash Flow Statement

Consolidated Statement of Changes in Equity