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）

滨产负债

表BALANCE

SHEET

2002年11月30曰asat30/11/2002

负债和所有者权益

资产Assets

Liabilities&Equity

流动资产Current流动负债Current

Assets:Liabilities:

货币资金Cash

短期投资Short应付帐款Trade

terminvestmentspayables

应收票据Notes预收帐款

receivableAdvancedreceipts

应收股利Dividend应付工资Accruals

receivableforsalaries

应付福利费

应收利息Interest

Accrualsfor

receivable

benefits

应收帐款Trade应付股利Accruals

receivablefordividends

其他应收款Other应交税金Accruals

receivablefortaxes

存货Inventories其他应交款Other

liabilities

待摊费用Prepaid其他应付款Other

expensespayables

流动斐产合计Total预提费用Provision

currentassetsforexpenses

流动负债合计Total

currentliabilities

固定资产Fixed

Assets:

固定斐产原价长期负债Long

Tangibleassetstermliabilities:

减Less:累计折旧长期应付款Long

Depreciationtermliabilities

长期负债合计Total

固定资产净值Net

longterm

tangibleassets

liabilities

固定资产合计Total

tangibleassets

递延税款贷项

Deferredincome

taxes

无形资产及其他资产

负债合计Total

Intangible

liabilities

Assets:

无形资产

Intangibleassets

长期待摊费用Long所有者权益

termadvanceShareholders'

paymentsequity

其他长期资产

实收资本

Otherlongterm

SubscribedCapital

assets

无形资产及其他资产

资本公积（:叩ital

合计Total

reserves

intangibleassets

盈余公积Other

reserves

递延税款借项

未分配利润

Deferredincome

Retainedearnings

taxes

所有者权益合计

Total

shareholder's

equity

负债和所有者权益合

资产总计Total

itTotalLiabilities

Assets

&Equity

利润表Profit&Loss

Account

2002年11月forthemonthended

30/11

项目Item

主营业务收入Sales

减Less:主营业务成本CostofSales

主营业务税金及附加

businesstaxes

主营业务利润GrossProfit

加Add:其他业务利润Other

operatingincome

减Less:营业费用Operating

expenses

管理费用

Administrationexpenses

财务费用Finance

expenses

营业利润OperatingProfit

加Add:投斐收益Incomefrom

investments

补贴收入Otherincome

营业外收入Extraordinary

income

减Less:营业外支出Extraordinary

expenses

利润总额Profitbeforetaxes

减Less:所得税Taxesonincome

净利润Profitaftertaxes

资产负债表BalanceSheet

项目ITEM

货币资金Cash

短期投资Shortterminvestments

应收票据Notesreceivable

应收股利Dividendreceivable

应收利息Interestreceivable

应收帐款Accountsreceivable

其他应收款Otherreceivables

预付帐款Accountsprepaid

期货保证金Futureguarantee

应收补贴款Allowancereceivable

应收出口退税Exportdrawback

receivable

存货Inventories

其中：原材料Including:Rawmaterials

产成品（库存商品）Finishedgoods

待摊费用Prepaidanddeferred

expenses

待处理流动资产净损失UnsettledG/L

oncurrentassets

一年内到期的长期债权投资Long-term

debentureinvestmentfallingdueina

yaear

其他流动资产Othercurrentassets

流动资产合计Totalcurrentassets

长期投资：Long-terminvestment:

其中:长期股权投资Includinglongterm

equityinvestment

长期债权投资Longtermsecurities

investment

*合并价差Incorporatingprice

difference

长期投资合计Totallong-term

investment

固定资产原价Fixedassets-cost

减：累计折旧Less:Accumulated

Dpreciation

固定资产净值Fixedassets-netvalue

减:固定资产减值准备Less:Impairment

offixedassets

固定资产净额Netvalueoffixed

assets

固定资产清理Disposaloffixedassets

工程物资Projectmaterial

在建工程ConstructioninProgress

待处理固定资产净损失UnsettledG/L

onfixedassets

固定资产合计Totaltangibleassets

无形资产Intangibleassets

其中:土地使用权Includinganduse

rights

递延资巴长期待摊费用）Deferredassets

其中:固定资产修理Induding:Fixed

assetsrepair

固定资产改良支出Improvement

expenditureoffixedassets

其他长期资产Otherlongtermassets

其中:特准储备物资Among

it:Speciallyapprovedreserving

materials

无形及其他资产合计Totalintangible

assetsandotherassets

递延税款借项Deferredassetsdebits

资产总计TotalAssets

资产负债表（续表）BalanceSheet

项目ITEM

短期借款Short-termloans

应付票款Notespayable

应付帐款Accountspayable

预收帐款Advancesfromcustomers

应付工资Accruedpayroll

应付福利费Welfarepayable

应付利润（股利）Profitspayable

应交税金Taxespayable

其他应交款Otherpayableto

government

其他应付款Othercreditors

预提费用Provisionforexpenses

预计负债Accruedliabilities

一年内到期的长期负债Longterm

liabilitiesduewithinoneyear

其他流动负债Othercurrentliabilities

流动负债合计Totalcurrentliabilities

长期借款Long-termloanspayable

应付债券Bondspayable

长期应付款long-termaccounts

payable

专项应付款Specialaccountspayable

其他长期负债Otherlong-term

liabilities

其中:特准储备斐金Including:Special

reservefund

长期负债合计Totallongterm

liabilities

递延税款贷项Deferredtaxation

credit

负债合计Totalliabilities

*少数股东权益Minorityinterests

实收资本（股本）SubscribedCapital

国家资本Nationalcapital

集体资本Collectivecapital

法人资本Legalperson"scapital

其中:国有法人资本

Including:State-ownedlegalperson"s

capital

集体法人资本Collectivelegal

person"scapital

个人资本Personalcapital

外商资本Foreignbusinessmen"s

capital

资本公积Capitalsurplus

盈余公积surplusreserve

其中:法定盈余公积

Including:statutorysurplusreserve

公益金publicwelfarefund

补充流动资本Supplermentary

currentcapital

*未确认的投资损失（以号填列）

Unaffirmedinvestmentloss

未分配利润Retainedearnings

外币报表折算差额Converted

differenceinForeignCurrency

Statements

所有者权益合计Totalshareholder"s

equity

负债及所有者权益总计TotalLiabilities

&Equity

利润表INCOMESTATEMENT

项目ITEMS

产品销售收入Salesofproducts

其中：出口产品销

售收入Including:Exportsales

减：销售折扣与折让Less:Sales

discountandallowances

产品销售净额Netsalesofproducts

减：产品销售税金Less:Salestax

产品销售成本Costofsales

其中：出口产品销售成本Including:

Costofexportsales

产品销售毛利Grossprofitonsales

减：销售费用Less:Sellingexpenses

管理费用Generalandadministrative

expenses

财务费用Financialexpenses

其中：利息支出(减利息收入)Including:

Interestexpenses(minusinterest

ihcome)

汇兑损失(减汇兑收益)Exchange

losses(minusexchangegains)

产品销售利润Profitonsales

加：其他业务利润Add:profitfrom

otheroperations

营业利润Operatingprofit

力口：投资收益Add:Incomeon

investment

力口：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Addadjustment

oflossandgainforpreviousyears

利润总额Totalprofit

减：所得税Less:Incometax

净利润Netprofit

会计要素的计量属性basisof

measurement

历史成本historicalcost

重置成本replacementcost

可实现净值net-realizablevalue

现值presentvalue

公允价值fairvalue

财务报告financialstatement

资产负债表BalanceSheet

利润表IncomeStatement

现金流量表CashFlowStatement

所有者权益变动表Statementof

ChangesinEquity

附注notes

Disclosurenotes

Ch叩.2

货币资金monetaryassets

现金cash

银行账户bankaccount

现金等价物cashequivalent

Ch叩.3

金融资产financialinstruments

以公允价值计量且变动计入当期损益的金

融资产

Measureatfairvaluethroughprofit

orloss

交易性金融斐产heldfortrading

指定为以公允价值计量且变动计入当期损

益的金融资产

Identifiedasatfairvaluethrough

profitorloss

持有到期投资Held-to-maturity

investment

贷款和应收账款Loansandreceivables

可供出售金融斐产available-for-sale

financialassets

减值impairment

减值损失impairmentloss

Ch叩.4

存货inventory

存货的种类：Classificationofinventory

原材料rawmaterialsinventory

在产品work-in-progressinventory

半成品componentparts

产成品finishedgoodsinventory

商品merchandiseinventory

周转材料suppliesinventory

发出存货的计量costflowassumption

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-averageunit

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endingbalanceof

inventory

成本与可变现净值孰低lower-of-

cost-or-marketvalue

Net-realizablevalue

存货跌价准备Allowancetoreduce

inventorytoLCM

资产减值损失一存货减值损失lossof

impairmentonassets—lossof

impairmentoninventory

Ch叩.5

长期股权投资long-terminvestment-

share

Investmentinsubsidiary***

成本法costmethod

权益法equitymethod

投资收益investmentincome

可转换convertible

Ch叩.6

固定资产capitalassets

在建工程wok-in-progress

construction

折I日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subsequentexpenditure

资本化capitalizedcost

费用化expensedcost

处置retirementanddisposal

持有待售的固定资产capitalassetsheld

forsale

固定资产清理disposalofcapitalassets

固定资产减值准备allowanceof

impairmentsoncapitalassets

Ch叩・7

无形资产intangibleassets

专利权patents

非专利技术industrialdesign

registration

商标权trademarksandtradename

著作权copyright

特许权franchiserights

土地使用权rightsofusingland

Ch叩.8

投资性房地产investmentproperty/

profitableestate

Ch叩.9

非货币性资产交换non-monetary

assetsexchange

商业实质commercialsubstance

Ch叩.10

资产减值assetsimpairment

估计evaluation

资产组assetsgroupcashgenerate

unit

商誉goodwill

Ch叩.11

负债liabilities

流动负债currentliabilities

非流动负债non-currentliabilities

初始计量initialmeasurement

辞退福利firefringe

进口import

出口export

可转换公司债券convertiblebond

Ch叩.12

所有者权益equity

实收资本issuedcapital

资本公积capitalreserve

股本溢价sharepremium

留存收益retainedearnings

未分配利润distributedprofit

Chap.13

完工百分比法percentageof

completionmethod

建造合同constructioncontract

直接法directmethod

间接法indirectmethod

分部报告segmentreport

关联方relatedparty

租赁lease

担保guarantee

Chap.15

或有事项contingencies

或有资产contingentassets

或有负债contingentliabilities

亏损合同onerouscontract

Chap.16

重组reorganization/resutruction

Ch叩.18

借款费用borrowingcostsborrowing

expenditure

溢价premium

折价discount

资本化capitalizecosts

Ch叩.20

所得税incometax

计税基础taxbase

永久性差别permanentdifference

暂时性差别temporarydifference

应纳税暂时性差异taxabletemporar