财务英语学习

1、精选优质文档-倾情为你奉上财务英语资产负债表 Balance Sheet一、资产 ASSETS流动资产: CURRENT ASSETS货币资金 Cash and cash equivalents 交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable减：坏帐准备 Less：Provision for bad debts预付款项 Advances to suppliers应收利息 Interests receivable应收股利 Dividends receivable其他应收款

2、 Other receivables存货 Inventories其中：原材料 Including：Raw materials库存成品及商品 Inventory of finished goods 低值易耗品 Consumbles一年内到期的非流动资产 Non-current assets maturing/due within one year 其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS 可供出售金融资产 Available-for-sale financial assets持有至

3、到期投资 Held-to-maturity investments长期应收款 Long-term receivables 长期股权投资 long-term equity investments投资性房地产 Investment real estate固定资产（固定资产原价） Fixed assets（Original value of fixed assets） 减：累计折旧 Less：Accumulated depreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Reserve for fixed assets impairment 固定资产净

4、额 Net fixed assets在建工程 Construction in progress工程物资 Project materials固定资产清理 Disposal of fixed assets生产性生物资产 Productive biological assets油气资产 Oil and natural gas assets无形资产 Intangible assets开发支出 Development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred income tax assets其他非流动资产 Ot

5、her non-current assets非流动资产合计 TOTAL NON-CURRENT ASSETS资产总计 TOTAL ASSETS二、负债 LIABILITIES 流动负债： CURRENT LIABILITIES短期借款 Short-term borrowings交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable 预收款项 Payments received in advance应付职工薪酬 Employee benefits payable/Staff remu

6、neration payables 应交税费 Taxes and surcharges payable应付利息 Interests payable应付股利 Dividends payable 其他应付款 Other payables一年内到期的非流动负债 Non-current liabilities maturing within one year其他流动负债 Other current liabilities流动负债合计 TOTAL CURRENT LIABILITIES 非流动负债： NON-CURRENT LIABILITIES长期借款 Long-term borrowings应付债券

7、 Debt securities issued 长期应付款 Long-term payables专项应付款 Specific item payable预计负债 Provisions for liabilities递延所得税负债 Deferred income tax liabilities其他非流动负债 Other non-current liabilities非流动负债合计 TOTAL NON-CURRENT LIABILITIES负债合计 TOTAL LIABILITIES三、所有者权益（或股东权益）：OWNERS' EQUITY (or shareholders' equ

8、ity)实收资本（或股本）Paid-up capital (or share capital)其中：国家资本 National capital 集体资本 Collateral capital 法人资本 Legal person's capital个人资本 Personal capital外商资本 Foreign capital资本公积 Capital reserves 减：库存股 Treasury stock盈余公积 Surplus reserves未分配利润 Retained earnings/Undistributed profit所有者权益（或股东权益）合计 TOTAL OWNE

9、RS' EQUITY (OR SHAREHOLDERS' EQUITY)负债和所有者权益（或股东权益）总计 TOTAL LIABILITIES AND OWNERS' EQUITY利润表 Income Statement一、营业总收入 Overall sales/Overall income营业收入 Including: Sales/Income from operations/Income from operations 其中：主营业务收入 Sales/Income from main business/Income from main business 其他业务收入

10、 Sales/Income from other business/Income from other business 利息收入 Interests income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 Overall costs营业成本 Including: Costs of operations其中：主营业务成本 Costs of main business其他业务成本 Costs of other business利息支出 Interests expense

11、s手续费及佣金支出 Handling charges and commissions expenses退保金 Refund of insurance premiums 赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Taxes and surcharges on operations销售费用 Selling and distribu

12、tion expenses管理费用 General and administrative expenses其中：业务招待费 Entertainment expenses/Business entertainment研究与开发费 Research and development costs财务费用 Financial expenses其中：利息支出 Interests expenses 利息收入 Interests income 汇兑净损失 Foreign exchange net loss资产减值损失 Impairment loss on assets加：公允价值变动收益（损失以“”号填列）

13、Plus: Gain or loss from changes in fair values 投资收益（损失以“”号填列）Investment income其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions三、营业利润（亏损以“”号填列）Profit from operations加：营业外收入 Plus: Non-operating profit其中：非流动资产

14、处置利得 Gain from disposal of non-current assets非货币性资产交换利得 Gain from exchange of non-monetary assets 政府补助 Governmental subsidy债务重组利得 Gain of debt restructuring减：营业外支出 Less: Non-operating expenses其中：非流动资产处置损失 Loss from disposal of non-current assets非货币性资产交换损失 Loss from exchange of non-monetary assets债务重

15、组损失 Loss of debt restructuring四、利润总额（亏损总额以“”号填列） Profit before tax加：应弥补亏损 Loss to cover减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“”号填列）Net profit其中：被合并方在合并前实现的净利润 Among which: Net profit recognized before the merger归属于母公司所有者的净利润 Net profit attributable to shareholders of parent company 少数股东损益 Minor

16、ity interest income六、每股收益： Earnings per share (EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 Other comprehensive income八、综合收益总额 Total comprehensive income 归属于母公司所有者的综合收益总额 Total comprehensive income attributable to shareholders of parent company归属于少数股东的综合收益总额 Total comprehensive income attributable

17、 to minority shareholders现金流量表 Statement of cash flows一、经营活动产生的现金流量 Cash flows from operating activities销售商品、提供劳务收到的现金 Cash received from the sales of goods and the rendering of services客户存款和同业存放款项净增加额 Net increase in deposits from customers and placements from corporations in the same industry向中央银行

18、借款净增加额 Net increase in loan from central bank向其他金融机构拆入资金净增加额 Net increase in funds borrowed from other financial institutions收到原保险合同保费取得的现金 Cash premiums received on original insurance contracts收到再保险业务现金净额 Cash received from re-insurance business保户储金及投资款净增加额 Net increase in deposits and investments

19、from insurers处置交易性金融资产净增加额 Net increase in disposal of trading financial assets收取利息、手续费及佣金的现金 Interest, handling charges and commissions received 拆入资金净增加额 Net increase in funds deposit回购业务资金净增加额 Net increase in repurchasement business funds收到的税费返还 Receipts of tax refunds收到其他与经营活动有关的现金 Other cash rec

20、eived relating to operating activities 其中：企业内部银行收到的现金 Including: Cash received by in-house bank经营活动现金流入小计 Sub-total of cash inflows from operating activities购买商品、接受劳务支付的现金 Cash payments for goods purchased and services received 客户贷款及垫款净增加额 Net increase in loans and payments on behalf存放中央银行和同业款项净增加额

21、Net increase in deposits with centre bank and interbank 支付原保险合同赔付款项的现金 Payments of claims for original insurance contracts 支付利息、手续费及佣金的现金 Interests, handling charges and commissions paid支付保单红利的现金 Commissions on insurance policies paid支付给职工以及为职工支付的现金 Cash payments to and on behalf of employees支付的各项税费

22、 Payments of all types of taxes支付其他与经营活动有关的现金 Other cash payments relating to operating activities 经营活动现金流出小计 Sub-total of cash outflows from operating activities经营活动产生的现金流量净额 Net cash flows from operating activities二、投资活动产生的现金流量：Cash flows from investing activities收回投资收到的现金 Cash received from dispo

23、sals and withdraw on investment取得投资收益收到的现金 Cash received from returns on investments处置固定资产、无形资产和其他长期资产收回的现金净额 Net cash received from disposals of fixed assets, intangible assets and other long-term assets处置子公司及其他营业单位收到的现金净额 Net cash received from disposals of subsidiaries and other business units收到其

24、他与投资活动有关的现金 Other cash received relating to investing activities投资活动现金流入小计 Sub-total of cash inflows from investing activities购建固定资产、无形资产和其他长期资产支付的现金 Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets投资支付的现金 Cash payments to acquire investments质押贷款净增加额

25、Net increase in secured loans取得子公司及其他营业单位支付的现金净额 Net cash payments for acquisitions of subsidiaries and other business units支付的其他与投资活动有关的现金 Other cash payments relating to investing activities 投资活动现金流出小计 Sub-total of cash outflows from investing activities投资活动产生的现金流量净额 Net cash flows from investing

26、activities三、筹资活动产生的现金流量 Cash flows from financing activities吸收投资所收到的现金 Cash received from investors in making investment in the enterprise 其中：子公司吸收少数股东投资收到的现金 Including:Cash received from issuing shares of minority shareholders取得借款所收到的现金 Cash received from borrowings发行债券收到的现金 Proceeds from issuance of bonds收到的其他与筹资活动有关的现金 Other cash received relating to financing activities 筹资活动现金流入小计 Sub-total of cash outflows from financing activities偿还债务所支付的现金 Ca