财务报表专业英语词汇大全(doc16页)(完美版)

1、| You have to believe, there is a way. The ancients said: the kingdom of heaven is trying to enter. Only when the reluctant step by step to go to it s time, must be managed to get one step down, only have struggled to achieve it.- Guo Ge Tech Direc tor s report 董事会报告书For the year ended 31 December 2

2、005 截至 2005 年 12 月 31 日止Financial statement 财务报表Principal activity主要业务Investment holding投资控股方Related party 关联方Results and appropriation 业务及分派Income statement 收入报表Recommend the payment of a dividend 建议派发股息Fixed assets 固定资产Share capital 股本Directors interest 董事享有权益Management contracts 管理合约Auditor 审计师Ch

3、airman 董事长Auditor s report 审计师报告书Certified public accountant 注册会计师Turnover 营业额General and administrative expenses 日常与行政开支Profit before income tax 税前盈利Income tax expense 所得税费用Attributable to 应得部分Balance sheet 资产负债表Non-current asset 非流动资产Associate 联营企业Deferred income tax 递延所得税Current asset 流动资产Due fro

4、m related companies 关联公司应付款Due to related companies 应付关联公司款 Prepaid design fee预付设计费Equity and liability权益与负债Accumulated deficits累计亏绌Current liabilities流动负债Accruals 预提Total equity and liabilities权益与负债总额减流动负债后的总资产经营现金流投资现金流融资现金流Net current liabilities 净流动负债Total assets less current liabilities Cash fl

5、ow from operating activities Cash flows from investing activities Cash flows from financing activities Receivables 应付款项 Payables 应付款项Cash and cash equivalents 现金与现金等价物Bank balance 银行结余Causeway Bay 铜锣湾The ultimate holding company 最终控股公司In units of HK dollars 以港元为记帐本位Accounting policy 会计政策Hong Kong Fi

6、nancial Reporting Standards 香港财务报告准则Historical cost convention 历史成本法Fair value 公平值Consolidated and separate financial statement 合并与个别财务报表Carrying amount 帐面值Leasehold improvements 租赁改良物On a straight-line basis 直线法Property, plant and equipment 地产，厂房与设备Impairment of assets 资产损坏Operating lease 经营租赁Intan

7、gible assets 隐形资产Subsidiaries 附属公司Translation of foreign currency 外币业务Employee benefits 员工福利Bonus plan 奖金计划Credit risk 信贷风险Turnover 营业额Expenses by nature 根据类型分类的开支Operating lease 运营租金Depreciation of fixed assets 固定资产折旧Tax expense税务开支Net book value 净账面价值Unlisted shares 未上市股票Director s emolument 董事的薪水

8、Allowances 津贴commitments 承付unsecured无担保no fixed repayment terms无固定归还期限effective rate 实际利率principal taxation rate 主税率liability method 负债法EXISTENCIAS :库存、存货、存量EMISION OBLIGACIÓN Y OTROS VALORES NEGOCIABLES :债券及其它可 转让有价证券发行PRIMA DE EMISIÓN :发行溢价、股本溢价RVAS EN SOC CONS POR INTEGRAC GLOBAL O

9、PROP :全球一体化或财产持有 人特许公司储备（这个词组里缩写太多，我也猜不太出具体什么意思，RVAS也可能是 准备金”的意思，SOC CONS我这里暂且理解为特许公司”） RESULTADO SOCIEDAD DOMINANTE :控股公司损益 CUENTA DE RESULTADOS :损益帐目CUENTA DE EXPLOTACIÓN :出 口帐目Trabajos del grupo para el inmovilizado :固定资产小组性工作Subvenciones en capital transferidas a resultados : 对转移至U损益的所有人权

10、益的补贝占 VARIACIÓN EXISTENCIAS PRODUCTOS TERMINADOS O EN CURSO :库 存成品或半成品变动APROVISIONAMIENTOS :供给INTERESES MINORITARIOS :少数人（少数派）的利益Factoring / Titulizaci n ：o Factoring是英语，应该是贷款保收，应收帐款让售的意思。Titulizaci n这个词我没有接触过，应该是命名的意思。Dotaci n al fondo de reversig：对归还资金的捐赠RESULTADO PUESTA EN EQUIVALENCIA :等价

11、损益RTDO. NETO ENAJENACIÓN ACTIVOS NO CORRIENTES :非流动资产出让 净损益（因为用的是 RTDO - RESULTADO 而不是BENEFICO ,所以是损益而不是收益） 这么专业的东西你应该多悬赏才对嘛。2009-2-23 23:12:15 61.51.91.*代购代销收入buy consignment income.处置前亏损的企业补贴收入disposal of the loss before income subsidies enterprises.非货币性交易收益non-monetary transaction receipts

12、.用以前年度含量工资结余弥补利润in the past year with the balance of wages up its profits.结转的含量工资包干结余the carry-over balance of responsibility for the content of wages.赢余公存补亏buyu surplus of the public.利润归还投资the return of investment profits.单项留用的利润individual retained profits.以后年度税前利润弥补的亏损annual pre-tax profits after

13、irreparable loss.其他非经常性损益other non-recurring gains and losses.合并价差merger spreads.固定资产减值准备fixed assets for impairment.待处理固定资产净损失to be dealt with a net loss of fixed assets.长期待摊费用long-term prepaid expenses.其他应缴款other contributions.其他应付款other payments.一年内到期的长期负债due within one year of the long-term liab

14、ilities.递延税款贷项deferred tax credits.外币报表折算差额foreign currency translation differences statements.未处理资产损失untreated asset losses一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产 Assets

15、流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款 Entrusted loan receivable due within one year减： 一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable duewithin one year减：短期投资跌价准备 Less: Impairment for current investment短期投资净额 Net bal of current investment应收票据 Notes receivable

16、应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable减：应收账款坏账准备 Less: Bad debt provision for Account receivable应收账款净额 Net bal of Account receivable其他应收款 Other receivable减：其他应收款坏账准备 Less: Bad debt provision for Other receivable其他应收款净额 Net bal of Other receivable预付账款 Prepayment应收补贴款

17、Subsidy receivable存货 Inventory减：存货跌价准备 Less: Provision for Inventory存货净额 Net bal of InventoryAmount due from customer for contract work待摊费用 Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year一年内到期的应收融资租赁款 Finance lease receivables due within one year其他流动资产 Other current assets流

18、动资产合计Total current assets长期投资 Long-term investment长期股权投资Long-term equity investment委托贷款 Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备 Less: Impairment for long-term equity investment减：长期债权投资减值准备 Less: Impairment for long-term debt investment

19、减：委托贷款减值准备 Less: Provision for entrusted loan receivable长期投资净额 Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)Fixed assetsCost减：累计折旧 Less: Accumulated DepreciationNet bal减：固定资产减值准备 Less: Impairment for fixed assetsNBV of fixed assets工程物资 Material holds for construction of

20、 fixed assets在建工程 Construction in progress减：在建工程减值准备 Less: Impairment for construction in progress在建工程净额 Net bal of construction in progressFixed assets to be disposed ofTotal fixed assets无形资产及其他资产 Other assets & Intangible assets无形资产 Intangible assets减：无形资产减值准备 Less: Impairment for intangible asset

21、s无形资产净额 Net bal of intangible assets长期待摊费用 Long-term deferred expense融资租赁未担保余值 Finance lease Unguaranteed residual values融资租赁应收融资租赁款Finance lease - Receivables其他长期资产 Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项 Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及

22、所有者（或股东）权益 Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款 Other fees payable其他应付款 Other payable预提费用 Accrued Expense预计负债 Provision递延收益 D

23、eferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liability长期负债 Long-term liability长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term payable专项应付款 Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liabili

24、ty递延税项 Deferred Tax递延税款贷项Deferred Tax liabilities负债合计 Total liability少数股东权益Minority interests所有者权益（或股东权益） Owners Equity实收资本（或股本） Paid in capital减 ;已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金 Include: Statutory reserves未确认投资损失Unre

25、alised investment losses未分配利润 Retained profits after appropriation其中：本年利润 Include: Profits for the year外币报表折算差额 Translation reserve所有者 （或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & EquityIncome statement and profit appropriation一、主营业务收入 Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主

26、营业务利润（亏损以 “” 填列 ） Gross Profit （ - means loss）加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润（亏损以“”填列） Profit from operation （ - meansloss）加：投资收益（亏损以“”填列） Add: Investment income补贴收入Subsidy Income营业外

27、收入Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额 （亏损总额以 “” 填列 ） Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“” 填列 ） Net profit （ - means loss）加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit avai

28、lable for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润 Profit available for owners distribution减：应付优先股股利 Less: Appropriation of preference shares dividend提取任意盈余公积Appropriation