0etvjfm财务-报表专业英语词汇

1、| You hhave tto bellieve, therre is a wayy. Thee anciients said: thee kinggdom oof heaaven iis tryying tto entter. Only when the rrelucttant sstep bby steep to go too it s timme, muust bee manaaged tto gett one step down, onlyy havee struuggledd to aachievve it. - Guo Ge TeechDirectoors rreportt 董事会

2、报报告书 For thee yearr endeed 31 Decemmber 22005 截截至20055年12月331日止Financiial sttatemeent 财务务报表Princippal acctivitty 主要业业务Investmment hholdinng 投资控控股方Relatedd partty关联方Resultss and approopriattion业务务及分派Income stateement收收入报表Recommeend thhe payyment of a dividdend建议议派发股息Fixed aassetss 固定资产产Share ccapitaa

3、l 股本Directoors iintereest 董事事享有权益Managemment ccontraacts 管管理合约Auditorr 审计师CChairmman 董事事长Audiitorss repoort审计师师报告书Certifiied puublic accouuntantt注册会计师师Turnoover营业业额Geneeral aand addminisstratiive exxpensees日常与行行政开支Prrofit beforre inccome ttax税前盈盈利Incoome taax exppense所所得税费用AAttribbutablle to 应得部分BBa

4、lancce sheeet资产负负债表Nonn-currrent aasset非非流动资产AAssociiate联营营企业Defferredd incoome taax递延所得得税Currrent aasset流流动资产Duue froom rellated compaanies关关联公司应付付款Due to relatted coompaniies应付关关联公司款PPrepaiid dessign ffee 预付付设计费Eqquity and lliabillity权益益与负债Acccumullated deficcits累计计亏绌Currrent liabiilitiees流动负债债Acc

5、ruuals预提提Totall equiity annd liaabilitties 权权益与负债总总额Net curreent liiabiliities净净流动负债TTotal assetts lesss currrent liabiilitiees减流动负负债后的总资资产Cashh floww fromm operratingg actiivitiees经营现金金流Cashh flowws froom invvestinng acttivitiies 投资资现金流Caash fllows ffrom ffinanccing aactiviities 融资现金流流Receiivablees

6、应付款项项Payabbles应付付款项Cassh andd cashh equiivalennts现金与与现金等价物物Bank balannce银行结结余Causseway Bay铜锣锣湾The ultimmate hholdinng commpany 最终控股公公司In uunits of HKK dolllars以港港元为记帐本本位Accoountinng pollicy会计计政策Honng Konng Finnanciaal Repportinng Staandardds香港财务务报告准则HHistorrical cost conveentionn历史成本法法Fair valuee公平值

7、Coonsoliidatedd and separrate ffinanccial sstatemment合并并与个别财务务报表Carrryingg amouunt帐面值值Leaseehold improovemennts租赁改改良物On a strraightt-linee basiis直线法PProperrty, pplant and eequipmment地产产，厂房与设设备Impaairmennt of assetts资产损坏坏Operaating leasee经营租赁IIntanggible assetts隐形资产产Subsiidiariies附属公公司Trannslatiion o

8、ff foreeign ccurrenncy外币业业务Emplloyee beneffits员工工福利Bonnus pllan奖金计计划Creddit riisk信贷风风险Turnnover营营业额Exppensess by nnaturee根据类型分分类的开支OOperatting llease运运营租金Deepreciiationn of ffixed assetts固定资产产折旧Taxx expeense税务务开支Nett bookk valuue净账面价价值Unliisted sharees未上市股股票Direectors emoolumennt董事的薪薪水Alloowancees津贴

9、coommitmments承承付unseecuredd 无担保nno fixxed reepaymeent teerms无固固定归还期限限effecctive rate实实际利率prrincippal taxattion rrate主税税率liabbilityy methhod负债法法EXISTENNCIAS：库存、存货货、存量EMMISIONN OBLIIGACI&Oacutte;N YY OTROOS VALLORES NEGOCCIABLEES：债券及及其它可转让让有价证券发发行PRIMMA DE EMISII&Oacuute;N：发行溢价、股股本溢价RVVAS ENN SOC CONS

10、 POR IINTEGRRAC GLLOBAL O PROOP：全球一一体化或财产产持有人特许许公司储备（这这个词组里缩缩写太多，我我也猜不太出出具体什么意意思，RVAAS也可能是是“准备金”的的意思，SOOC CONNS我这里暂暂且理解为“特特许公司”）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

11、 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 MINORITARIOS：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这个词我没有接触过，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

12、：等价损益RTDO. NETO ENAJENACIN ACTIVOS NO CORRIENTES：非流动资产出让净损益（因为用的是RTDORESULTADO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。 0 HYPERLINK /wenda/user?userid=02896640090265853478 o kouuna kouuna 2009-2-23 23:122:15 661.51.91.* HYPERLINK /wenda/report?fid=040e5f59dec51170000463976d8b33a4&url=%2Fwenda%2Fthrea

13、d%3Ftid%3D040e5f59dec51170 举报 代购代销收入bbuy coonsignnment incomme. 处置置前亏损的企企业补贴收入入dispoosal oof thee losss befoore inncome subsiidies enterrprisees. 非货货币性交易收收益non-monettary ttransaactionn receeipts. 用以前年年度含量工资资结余弥补利利润 in the ppast yyear wwith tthe baalancee of wwages up itts proofits. 结转的含含量工资包干干结余thee

14、 carrry-oveer ballance of reesponssibiliity foor thee conttent oof wagges. 赢赢余公存补亏亏buyu surpllus off the publiic. 利润润归还投资tthe reeturn of innvestmment pprofitts. 单项项留用的利润润indivviduall retaained profiits. 以以后年度税前前利润弥补的的亏损annnual ppre-taax proofits afterr irreeparabble looss. 其其他非经常性性损益othher noon-recc

15、urrinng gaiins annd lossses. 合并价差meerger spreaads. 固固定资产减值值准备fixxed asssets for iimpairrment.待处理固定定资产净损失失to bee deallt witth a nnet looss off fixeed asssets. 长期待摊费费用 lonng-terrm preepaid expennses. 其他应缴款款otherr conttributtions. 其他应付付款otheer payymentss. 一年内内到期的长期期负债duee withhin onne yeaar of the llon

16、g-tterm lliabillitiess. 递延税税款贷项deeferreed taxx creddits. 外币报表折折算差额fooreignn currrency transslatioon diffferennces sstatemments. 未处理资资产损失unntreatted assset llossess一、企业财务会会计报表封面面 FINAANCIALL REPOORT COOVER报表所属期期间之期末时时间点 Peeriod Endedd所属月份 Reporrting Periood报出日期 Submiit Datte记账本位币币币种 Loocal RReporttin

17、g CCurrenncy审核人 VVerifiier填表人 PPreparrer二、资产负负债表 Baalancee Sheeet资产 Asssets流动资产 Curreent Asssets货币资金 Bank and CCash短期投资 Curreent Innvestmment一年内到期期委托贷款 Entruusted loan receiivablee due withiin onee yearr减：一年内内到期委托贷贷款减值准备备 Lesss: Imppairmeent foor Enttrusteed loaan recceivabble duue witthin oone yeea

18、r减：短期投投资跌价准备备 Lesss: Imppairmeent foor currrent invesstmentt短期投资净净额 Nett bal of cuurrentt inveestmennt应收票据 Notess receeivablle应收股利 Dividdend rreceivvable应收利息 Interrest rreceivvable应收账款 Accouunt reeceivaable减：应收账账款坏账准备备 Lesss: Badd debtt provvisionn for Accouunt reeceivaable应收账款净净额 Nett bal of Acccou

19、ntt receeivablle其他应收款款 Otheer recceivabble减：其他应应收款坏账准准备 Lesss: Baad debbt proovisioon forr Otheer recceivabble其他应收款款净额 Neet ball of OOther receiivablee预付账款 Prepaaymentt应收补贴款款 Subssidy rreceivvable存货 Innventoory减：存货跌跌价准备 LLess: Proviision for IInventtory存货净额 Net bbal off Inveentoryy已完工尚未未结算款 AAmountt

20、 due from custoomer ffor coontracct worrk待摊费用 Deferrred EExpensse一年内到期期的长期债权权投资 Loong-teerm deebt innvestmment ddue wiithin one yyear一年内到期期的应收融资资租赁款 FFinancce leaase reeceivaables due wwithinn one year其他流动资资产 Othher cuurrentt asseets流动资产合合计 Tottal cuurrentt asseets长期投资 Long-term invesstmentt长期股权投投资

21、Lonng-terrm equuity iinvesttment委托贷款 Entruusted loan receiivablee长期债权投投资 Lonng-terrm debbt invvestmeent长期投资合合计 Tottal foor lonng-terrm invvestmeent减：长期股股权投资减值值准备 Leess: IImpairrment for llong-tterm eequityy inveestmennt减：长期债债权投资减值值准备 Leess: IImpairrment for llong-tterm ddebt iinvesttment减：委托贷贷款减值准备备

22、 Lesss: Proovisioon forr entrrustedd loann receeivablle长期投资净净额 Nett bal of loong-teerm innvestmment其中：合并并价差 Inncludee: Gooodwilll (Neggativee gooddwill)固定资产 Fixedd asseets固定资产原原值 Cosst减：累计折折旧 Lesss: Acccumullated Depreeciatiion固定资产净净值 Nett bal减：固定资资产减值准备备 Lesss: Imppairmeent foor fixxed asssets固定资产净

23、净额 NBVV of ffixed assetts工程物资 Materrial hholds for cconstrructioon of fixedd asseets在建工程 Consttructiion inn proggress减：在建工工程减值准备备 Lesss: Imppairmeent foor connstrucction in prrogresss在建工程净净额 Nett bal of coonstruuctionn in pprogreess固定资产清清理 Fixxed asssets to bee dispposed of固定资产合合计 Tottal fiixed aass

24、etss无形资产及及其他资产 Otherr asseets & Intanngiblee asseets无形资产 Intanngiblee asseets减：无形资资产减值准备备 Lesss: Imppairmeent foor inttangibble asssets无形资产净净额 Nett bal of inntangiible aassetss长期待摊费费用 Lonng-terrm defferredd expeense融资租赁未担保余余值 Finnance leasee Unnguaraanteedd resiidual valuees融资租赁应收融资资租赁款 FFinancce le

25、aase Receiivablees其他长期资资产 Othher noon-currrent assetts无形及其他他长期资产合合计 Tottal otther aassetss & inntangiible aassetss递延税项 Deferrred TTax递延税款借借项 Defferredd Tax assetts资产总计 Totall asseets负债及所有有者(或股东东)权益 LLiabillity & Equiity流动负债 Curreent liiabiliity短期借款 Shortt-termm loanns应付票据 Notess payaable应付账款 Accouun

26、ts ppayablle已结算尚未未完工款预收账款 Advannce frrom cuustomeers应付工资 Payrooll paayablee应付福利费费 Welffare ppayablle应付股利 Dividdend ppayablle应交税金 Taxess payaable其他应交款款 Otheer feees payyable其他应付款款 Otheer payyable预提费用 Accruued Exxpensee预计负债 Proviision递延收益 Deferrred RRevenuue一年内到期期的长期负债债 Longg-termm liabbilityy due wit

27、hiin onee yearr其他流动负负债 Othher cuurrentt liabbilityy流动负债合合计 Tottal cuurrentt liabbilityy长期负债 Long-term liabiility长期借款 Long-term loanss应付债券 Bondss payaable长期应付款款 Longg-termm payaable专项应付款款 Grannts & Subsiidies receiived其他长期负负债 Othher loong-teerm liiabiliity长期负债合合计 Tottal loong-teerm liiabiliity递延税项 De

28、ferrred TTax递延税款贷贷项 Defferredd Tax liabiilitiees负债合计 Totall liabbilityy少数股东权权益 Minnorityy inteerestss所有者权益益(或股东权权益) Owwners Equiity实收资本(或股本) Paid in caapitall减;已归还还投资 Leess: CCapitaal reddemptiion实收资本(或股本)净净额 Nett bal of Paaid inn capiital资本公积 Capittal Reeservees盈余公积 Surpllus Reeservees其中：法定定公益金 IIn

29、cludde: Sttatutoory reeservees未确认投资资损失 Unnrealiised iinvesttment lossees未分配利润润 Retaained profiits affter aapproppriatiion其中：本年年利润 Inncludee: Proofits for tthe yeear外币报表折折算差额 TTransllationn reseerve所有者(或或股东)权益益合计 Tootal EEquityy负债及所有有者(或股东东)权益合计计 Totaal Liaabilitty & EEquityy 三、利润及利润润分配表 IIncomee sta

30、ttementt and profiit apppropriiationn一、主营业业务收入 RRevenuue减：主营业业务成本 LLess: Cost of Saales主营业务税税金及附加 Saless Tax二、主营业业务利润(亏亏损以“”填填列) Grross PProfitt ( - meanss losss)加：其他业业务收入 AAdd: OOther operaating incomme减：其他业业务支出 LLess: Otherr operratingg expeense减：营业费费用 Sellling & Disstribuution expennse管理费用 G&A ee

31、xpensse财务费用 Finannce exxpensee三、营业利利润(亏损以以“”填列列) Proofit ffrom ooperattion ( - meeans lloss)加：投资收收益(亏损以以“”填列列) Addd: Invvestmeent inncome补贴收入 Subsiidy Inncome营业外收入入 Non-operaating incomme减：营业外外支出 Leess: NNon-opperatiing exxpensee四、利润总总额(亏损总总额以“”填填列) Prrofit beforre Taxx减：所得税税 Lesss: Inccome ttax少数股东

32、损损益 Minnorityy inteerest加：未确认认投资损失 Add: Unreaalisedd inveestmennt lossses五、净利润润(净亏损以以“”填列列) Nett proffit ( - meaans looss)加：年初未未分配利润 Add: Retaiined pprofitts其他转入 Otherr trannsfer-in六、可供分分配的利润 Profiit avaailablle forr disttributtion( - meaans looss)减：提取法法定盈余公积积 Lesss: Apppropriiationn of sstatuttory ssurpluus resse