财务报表相关英语词汇

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 TechDirectors report 董事会报告书 For the year ended 31 December 20

2、05 截至2005年12月31日止Financial statement 财务报表Principal activity 要紧业务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 治理合约Auditor 审计师Chairman 董事

3、长Auditors 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非流淌资产Associate联营企业Deferred income tax递延所得税Current asset流淌资产Due from related companies关联

4、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流淌负债Accruals预提Total equity and liabilities 权益与负债总额Net current liabilities净流淌负债Total assets less current liabilities减流淌负债后的总资产Cash flow from operating activities经营现金流Cash fl

5、ows from investing activities 投资现金流Cash flows from financing activities 融资现金流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 Financial Reporting Standards香港财务报告准

6、则Historical cost convention历史成本法Fair value公平值Consolidated and separate financial statement合并与个不财务报表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Intangible assets隐形资产Subsidiaries附属公司Translation

7、of foreign currency外币业务Employee benefits职员福利Bonus plan奖金打算Credit risk信贷风险Turnover营业额Expenses by nature依照类型分类的开支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Directors emolument董事的薪水Allowances津贴commitments承付unsecured 无担保no fixed repayment t

8、erms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 OBLIGACIN Y OTROS VALORES NEGOCIABLES：债券及其它可转让有价证券发行PRIMA DE EMISIN：发行溢价、股本溢价RVAS EN SOC CONS POR INTEGRAC GLOBAL O PROP：全球一体化或财产持有人特许公司储备（那个词组里缩写太多，我也猜不太出具体什么意思，RVAS也可能是“预备金”的意思，SOC CONS我那个地点暂且理解为“

9、特许公司”）RESULTADO SOCIEDAD DOMINANTE：控股公司损益CUENTA DE RESULTADOS：损益帐目CUENTA DE EXPLOTACIN：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：对转移到损益的所有人权益的补贴VARIACIN EXISTENCIAS PRODUCTOS TERMINADOS O EN CURSO：库存成品或半成品变动APROVISIONAMIENTOS：供给INTERESES M

10、INORITARIOS：少数人（少数派）的利益Factoring / Titulizacin：Factoring是英语，应该是贷款保收, 应收帐款让售的意思。Titulizacin那个词我没有接触过，应该是命名的意思。Dotacin al fondo de reversin：对归还资金的捐赠RESULTADO PUESTA EN EQUIVALENCIA：等价损益RTDO. NETO ENAJENACIN ACTIVOS NO CORRIENTES：非流淌资产出让净损益（因为用的是RTDORESULTADO而不是BENEFICO，因此是损益而不是收益）这么专业的东西你应该多悬赏才对嘛。 020

11、09-2-23 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. 用往常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 fo

12、r 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 irreparable loss. 其他非经常性损益other non-recurring gains and losses. 合并价差merger spreads. 固定资产减值预备fixed assets for impairment.待处理固

13、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 liabilities. 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 a

14、sset 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刻点 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流淌资产 Current Assets货币资金 Bank and Cash短期投资 Current Investment一年内到期托付贷款 Entrusted loan receivable due within

15、 one year减：一年内到期托付贷款减值预备 Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价预备 Less: Impairment for current investment短期投资净额 Net bal of current investment应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable减：应收账款坏账预备 Less: Bad debt provi

16、sion for Account receivable应收账款净额 Net bal of Account receivable其他应收款 Other receivable减：其他应收款坏账预备 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 Subsidy receivable存货 Inventory减：存货跌价预备 Less: Provision for Inventory存货净额 Net bal of Inventory已完工尚未结算款

17、Amount 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其他流淌资产 Other current assets流淌资产合计 Total current assets长期投资 Long-term investment长期股权投资 Long-term equity investment托付贷款 En

18、trusted loan receivable长期债权投资 Long-term debt investment长期投资合计 Total for long-term investment减：长期股权投资减值预备 Less: Impairment for long-term equity investment减：长期债权投资减值预备 Less: Impairment for long-term debt investment减：托付贷款减值预备 Less: Provision for entrusted loan receivable长期投资净额 Net bal of long-term inve

19、stment其中：合并价差 Include: Goodwill (Negative goodwill)固定资产 Fixed assets固定资产原值 Cost减：累计折旧 Less: Accumulated Depreciation固定资产净值 Net bal减：固定资产减值预备 Less: Impairment for fixed assets固定资产净额 NBV of fixed assets工程物资 Material holds for construction of fixed assets在建工程 Construction in progress减：在建工程减值预备 Less: Im

20、pairment for construction in progress在建工程净额 Net bal of construction in progress固定资产清理 Fixed assets to be disposed of固定资产合计 Total fixed assets无形资产及其他资产 Other assets & Intangible assets无形资产 Intangible assets减：无形资产减值预备 Less: Impairment for intangible assets无形资产净额 Net bal of intangible assets长期待摊费用 Long

21、-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负债及所有者(或股东)权益 Liability & Equity流淌负债 Current lia

22、bility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可能负债 Provision递延收益 Deferred Revenue一年内到期的长期负债 Long-term

23、liability due within one year其他流淌负债 Other current liability流淌负债合计 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 liability递延税项 Deferred Tax递延税款贷项 Defer

24、red 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 Unrealised investment losses未

25、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 & Equity 三、利润及利润分配表 Income 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、主营业务利润(亏损以“

26、”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治理费用 G&A expense财务费用 Finance expense三、营业利润(亏损以“”填列) Profit from operation ( - means loss)加：投资收益(亏损以“”填列) Add: Investment income补贴收入 Subsidy Income营业外收入 Non-

27、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 available 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 A