財會英文術(shù)語.doc

財會名詞漢英對照表Accounting system 會計系統(tǒng)Account 帳戶American Accounting Association 美國會計協(xié)會American Institute of CPAs 美國注冊會計師協(xié)會Audit 審計Balance sheet 資產(chǎn)負債表Bookkeepking 簿記Cash flow prospects 現(xiàn)金流量預測Certificate in Internal Auditing 內(nèi)部審計證書Certificate in Management Accounting管理會計證書Certificate Public Accountant注冊會計師Cost accounting 成本會計 External users 外部使用者Financial accounting 財務會計Financial Accounting Standards Board 財務會計準則委員會Financial forecast 財務預測Generally accepted accounting principles 公認會計原則General-purpose information 通用目的信息Government Accounting Office 政府會計辦公室Income statement 損益表 Institute of Internal Auditors 內(nèi)部審計師協(xié)會Institute of Management Accountants 管理會計師協(xié)會Integrity 整合性Internal auditing 內(nèi)部審計 Internal control structure 內(nèi)部控制結(jié)構(gòu)Internal Revenue Service 國內(nèi)收入署 Internal users 內(nèi)部使用者Management accounting 管理會計 Return of investment 投資回報Return on investment 投資報酬Securities and Exchange Commission 證券交易委員會Statement of cash flow 現(xiàn)金流量表 Statement of financial position 財務狀況表Tax accounting 稅務會計 Accounting equation 會計等式Articulation 勾稽關(guān)系 Assets 資產(chǎn)Business entity 企業(yè)個體 Capital stock 股本Corporation 公司 Cost principle 成本原則Creditor 債權(quán)人 Deflation 通貨緊縮Disclosure 批露 Expenses 費用 Window dressing 門面粉飾Financial statement 財務報表 Financial activities 籌資活動Going-concern assumption 持續(xù)經(jīng)營假設(shè) Inflation 通貨膨漲Investing activities 投資活動 Liabilities 負債Negative cash flow 負現(xiàn)金流量 Operating activities 經(jīng)營活動Owners equity 所有者權(quán)益 Partnership 合伙企業(yè)Positive cash flow 正現(xiàn)金流量 Retained earning 留存利潤Revenue 收入 Sole proprietorship 獨資企業(yè)Solvency 清償能力 Stable-dollar assumption 穩(wěn)定貨幣假設(shè)Stockholders 股東 Stockholders equity 股東權(quán)益資產(chǎn)負債表 Balance Sheet資 產(chǎn) ASSETS流動資產(chǎn)： Current asset貨幣資金 Cash（currency fund）Bank短期投資 Short-term investment應收票據(jù) Notes receivable應收股利 Dividends receivable應收利息 Interests receivable應收賬款 Accounts receivable其他應收款 Other receivable預付賬款 Advances to suppliers應收補貼款 Subsidies receivable存貨 Inventories待攤費用 Prepaid expenses一年內(nèi)到期的長期債券投資 Long-term investments maturing within one year其他流動資產(chǎn) Other current assets流動資產(chǎn)合計 Total current assets長期投資： LONG TERM INVESTMENTS長期股權(quán)投資 Long-term equity investment長期債權(quán)投資 Long-term debt investment長期投資合計 Total long term investment固定資產(chǎn)： FIXED ASSETS：固定資產(chǎn)原值 Fixed assets-cost減：累計折舊 Less：Accumulated depreciation固定資產(chǎn)凈值 Fixed assets-net value減：固定資產(chǎn)減值準備 Less: Impairment of fixed assets固定資產(chǎn)凈額 Fixed assets-book value工程物資 Materials for projects在建工程 Construction in progress固定資產(chǎn)清理 Disposal of fixed assets固定資產(chǎn)合計 Total Fixed Assets無形資產(chǎn)及其它資產(chǎn) INTANGIBLE ASSETS AND OTHER ASSETS:無形資產(chǎn) Intangible assets長期待攤費用 Long-term deferred expenses其他長期資產(chǎn) Other long-term assets無形資產(chǎn)及其他資產(chǎn)合計 Total intangible assets and other assets遞延稅項 Deferred tax遞延稅款借項 Deferred tax debit資產(chǎn)總計 TOTAL ASSETS負債及所有者權(quán)益（或股東權(quán)益） LIABILITIES AND OWNERS EQUITY流動負債： CURRENT LIABILITIES短期借款 Short-term loans應付票據(jù) Notes payable應付賬款 Accounts payable預收賬款 Advances from customers應付工資 Accrued payroll應付福利費 Accrued Employees welfare expenses應付股利 Dividends payable未交稅金 Taxes payable其他應交款 Other taxes and expenses payable其他應付款 Other payables預提費用 Accrued expenses預提負債 Provisions一年內(nèi)到期的長期負債 Long-term liabilities due within one year其他流動負債 Other current liabilities流動負債合計 Total current liabilities長期負債： LONG-TERM LIABILITIES：長期借款 Long-term loans應付債券 Bonds payable長期應付款 Long-term accounts payable專項應付款 Specific accounts payable其他長期負債 Other long-term liabilities長期負債合計 Total long-term liabilities遞延稅項： Deferred tax遞延稅款貸項 Deferred tax credit負債合計 Total other liabilities所有者權(quán)益：（或股東權(quán)益） OWNERS EQUITY實收資本（或股本） Paid-in capital減：已歸還投資 Less：Investments returned實收資本（或股本）凈額 Paid-in capital-net資本公積 Capital surplus盈余公積 Surplus from profits其中：法定公益金 Including：statutory public welfare fund未分配利潤 Undistributed profit所有者權(quán)益（或股東權(quán)益）合計 Total owners equity負債及所有者權(quán)益（或股東權(quán)益）合計 TOTAL LIABILITIES AND OWNERS EQUITY損益表 Profit and Loss Statement項目 ITEMS一、營業(yè)收入 Income from main減：營業(yè)成本 Less：Cost of main operation營業(yè)稅金及附加 Tax and additional expense二、經(jīng)營利潤 Income from main operation加：其他業(yè)務利潤 Add：Income from other operation減：營業(yè)費用 Less：Operating expense管理費用 General and administrative expense財務費用 Financial expense三、營業(yè)利潤 Operating Income加：投資收益 Add：Investment income補貼收入 Income from subsidies營業(yè)外收入 Non-operating income減：營業(yè)外支出 Less：Non-operating expense四、利潤總額 Income before tax減：所得稅 Less：Income tax五、凈利潤 NET INCOME一、企業(yè)財務會計報表封面 FINANCIAL REPORT COVER報表所屬期間之期末時間點 Period Ended所屬月份 Reporting Period報出日期 Submit Date記賬本位幣幣種 Local Reporting Currency審核人 Verifier填表人 Preparer二、資產(chǎn)負債表 Balance Sheet資產(chǎn) Assets流動資產(chǎn) Current Assets貨幣資金 Bank and Cash短期投資 Current Investment一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year減：一年內(nèi)到期委托貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year減：短期投資跌價準備 Less: Impairment for current investment短期投資凈額 Net bal of current investment應收票據(jù) Notes receivable應收股利 Dividend receivable應收利息 Interest receivable應收賬款 Account receivable減：應收賬款壞賬準備 Less: Bad debt provision for Account receivable應收賬款凈額 Net bal of Account receivable其他應收款 Other receivable減：其他應收款壞賬準備 Less: Bad debt provision for Other receivable其他應收款凈額 Net bal of Other receivable預付賬款 Prepayment應收補貼款 Subsidy receivable存貨 Inventory減：存貨跌價準備 Less: Provision for Inventory存貨凈額 Net bal of Inventory已完工尚未結(jié)算款 Amount due from customer for contract work待攤費用 Deferred Expense一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year一年內(nèi)到期的應收融資租賃款 Finance lease receivables due within one year其他流動資產(chǎn) Other current assets流動資產(chǎn)合計 Total current assets長期投資 Long-term investment長期股權(quán)投資 Long-term equity investment委托貸款 Entrusted loan receivable長期債權(quán)投資 Long-term debt investment長期投資合計 Total for long-term investment減：長期股權(quán)投資減值準備 Less: Impairment for long-term equity investment減：長期債權(quán)投資減值準備 Less: Impairment for long-term debt investment減：委托貸款減值準備 Less: Provision for entrusted loan receivable長期投資凈額 Net bal of long-term investment其中：合并價差 Include: Goodwill (Negative goodwill)固定資產(chǎn) Fixed assets固定資產(chǎn)原值 Cost減：累計折舊 Less: Accumulated Depreciation固定資產(chǎn)凈值 Net bal減：固定資產(chǎn)減值準備 Less: Impairment for fixed assets固定資產(chǎn)凈額 NBV of fixed assets工程物資 Material holds for construction of fixed assets在建工程 Construction in progress減：在建工程減值準備 Less: Impairment for construction in progress在建工程凈額 Net bal of construction in progress固定資產(chǎn)清理 Fixed assets to be disposed of固定資產(chǎn)合計 Total fixed assets無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets無形資產(chǎn) Intangible assets減：無形資產(chǎn)減值準備 Less: Impairment for intangible assets無形資產(chǎn)凈額 Net bal of intangible assets長期待攤費用 Long-term deferred expense融資租賃未擔保余值 Finance lease Unguaranteed residual values融資租賃應收融資租賃款 Finance lease Receivables其他長期資產(chǎn) Other non-current assets無形及其他長期資產(chǎn)合計 Total other assets & intangible assets遞延稅項 Deferred Tax遞延稅款借項 Deferred Tax assets資產(chǎn)總計 Total assets負債及所有者（或股東）權(quán)益 Liability & Equity流動負債 Current liability短期借款 Short-term loans應付票據(jù) Notes payable應付賬款 Accounts payable已結(jié)算尚未完工款預收賬款 Advance from customers應付工資 Payroll payable應付福利費 Welfare payable應付股利 Dividend payable應交稅金 Taxes payable其他應交款 Other fees payable其他應付款 Other payable預提費用 Accrued Expense預計負債 Provision遞延收益 Deferred Revenue一年內(nèi)到期的長期負債 Long-term liability due within one year其他流動負債 Other current liability流動負債合計 Total current liability長期負債 Long-term liability長期借款 Long-term loans應付債券 Bonds payable長期應付款 Long-term payable專項應付款 Grants & Subsidies received其他長期負債 Other long-term liability長期負債合計 Total long-term liability遞延稅項 Deferred Tax遞延稅款貸項 Deferred Tax liabilities負債合計 Total liability少數(shù)股東權(quán)益 Minority interests所有者權(quán)益（或股東權(quán)益） Owners Equity實收資本（或股本） Paid in capital減；已歸還投資 Less: Capital redemption實收資本（或股本）凈額 Net bal of Paid in capital資本公積 Capital Reserves盈余公積 Surplus Reserves其中：法定公益金 Include: Statutory reserves未確認投資損失 Unrealised investment losses未分配利潤 Retained profits after appropriation其中：本年利潤 Include: Profits for the year外幣報表折算差額 Translation reserve所有者（或股東）權(quán)益合計 Total Equity負債及所有者（或股東）權(quán)益合計 Total Liability & Equity三、利潤及利潤分配表 Income statement and profit appropriation一、主營業(yè)務收入 Revenue減：主營業(yè)務成本 Less: Cost of Sales主營業(yè)務稅金及附加 Sales Tax二、主營業(yè)務利潤（虧損以“”填列） Gross Profit ( - means loss)加：其他業(yè)務收入 Add: Other operating income減：其他業(yè)務支出 Less: Other operating expense減：營業(yè)費用 Selling & Distribution expense管理費用 G&A expense財務費用 Finance expense三、營業(yè)利潤（虧損以“”填列） Profit from operation ( - means loss)加：投資收益（虧損以“”填列） Add: Investment income補貼收入 Subsidy Income營業(yè)外收入 Non-operating income減：營業(yè)外支出 Less: Non-operating expense四、利潤總額（虧損總額以“”填列） Profit before Tax減：所得稅 Less: Income tax少數(shù)股東損益 Minority interest加：未確認投資損失 Add: Unrealised investment losses五、凈利潤（凈虧損以“”填列） Net profit ( - means loss)加：年初未分配利潤 Add: Retained profits其他轉(zhuǎn)入 Other transfer-in六、可供分配的利潤 Profit available for distribution( - means loss)減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund提取儲備基金 Appropriation of reserve fund提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund利潤歸還投資 Capital redemption七、可供投資者分配的利潤 Profit available for owners distribution減：應付優(yōu)先股股利 Less: Appropriation of preference shares dividend提取任意盈余公積 Appropriation of discretionary surplus reserve應付普通股股利 Appropriation of ordinary shares dividend轉(zhuǎn)作資本（或股本）的普通股股利 Transfer from ordinary shares dividend to paid in capital八、未分配利潤 Retained profit after appropriation補充資料： Supplementary Information:1 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments2 自然災害發(fā)生損失 Losses from natural disaster3 會計政策變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting policies4 會計估計變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting estimates一、損益表INCOME STATEMENTAggregate income statement合并損益表Operating Results經(jīng)營業(yè)績FINANCIAL HIGHLIGHTS財務摘要Gross revenues總收入/毛收入Net revenues 銷售收入/凈收入Sales銷售額Turnover營業(yè)額Cost of revenues 銷售成本Gross profit 毛利潤Gross margin毛利率Other income and gain其他收入及利得EBITDA息、稅、折舊、攤銷前利潤（EBITDA）EBITDA marginEBITDA率EBITA息、稅、攤銷前利潤EBIT息稅前利潤/營業(yè)利潤Operating income（loss）營業(yè)利潤/（虧損）Operating profit營業(yè)利潤Operating margin營業(yè)利潤率EBIT marginEBIT率（營業(yè)利潤率）Profit before disposal of investments出售投資前利潤Operating expenses:營業(yè)費用：Research and development costs （R&D）研發(fā)費用marketing expensesSelling expenses銷售費用Cost of revenues營業(yè)成本Selling Cost銷售成本Sales and marketing expenses Selling and marketing expenses銷售費用、或銷售及市場推廣費用Selling and distribution costs營銷費用/行銷費用General and administrative expenses 管理費用/一般及管理費用Administrative expenses管理費用Operating income（loss）營業(yè)利潤/（虧損）Profit from operating activities營業(yè)利潤/經(jīng)營活動之利潤Finance costs財務費用/財務成本Financial result財務費用Finance income財務收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares可轉(zhuǎn)換可贖回優(yōu)先股B相關(guān)衍生負債公允值變動Loss on the derivative component of convertible bonds可換股債券衍生工具之損失Equity loss of affiliates子公司權(quán)益損失Government grant income 政府補助Other (expense) / income 其他收入/（費用）Loss before income taxes 稅前損失Income before taxes稅前利潤Profit before tax稅前利潤Income taxes 所得稅taxes稅項Current Income tax當期所得稅Deferred Income tax遞延所得稅Interest income利息收入Interest income net利息收入凈額Profit for the period本期利潤Ordinary income普通所得、普通收益、通常收入Comprehensive income綜合收益、全面收益Net income 凈利潤Net loss凈損失Net Margin凈利率Income from continuing operations持續(xù)經(jīng)營收益或連續(xù)經(jīng)營部門營業(yè)收益Income from discontinued operations非持續(xù)經(jīng)營收益或停業(yè)部門經(jīng)營收益extraordinary gain and loss特別損益、非常損益Gain on trading securities交易證券收益Net Profit attributable to Equity Holders of the Company歸屬于本公司股東所有者的凈利潤Net income attributed to shareholders歸屬于母公司股東的凈利潤或股東應占溢利（香港譯法）Profit attributable to shareholders歸屬于股東所有者（持有者）的利潤或股東應占溢利（香港譯法）Minority interests少數(shù)股東權(quán)益/少數(shù)股東損益Change in fair value of exchangeable securities可交換證券公允值變動Other comprehensive income Foreign currency translation adjustment 其他綜合利潤外匯折算差異Comprehensive (loss) / income 綜合利潤(虧損)Gain on disposal of assets處分資產(chǎn)溢價收入Loss on disposal of assets處分資產(chǎn)損失Asset impairments 資產(chǎn)減值Gain on sale of assets出售資產(chǎn)利得Intersegment eliminations公司內(nèi)部沖銷Dividends股息/股利/分紅Deferred dividends延派股利Net loss per share: 每股虧損Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent歸屬于母公司股東持有者的每股收益-Basic -基本-Diluted -稀釋/攤薄（每股收益一般用稀釋，凈資產(chǎn)用攤薄）Diluted EPS稀釋每股收益Basic EPS基本每股收益Weighted average number of ordinary shares: 加權(quán)平均股數(shù)：-Basic -基本-Diluted -稀釋/攤薄Derivative financial instruments 衍生金融工具Borrowings 借貸Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference扣除可換股債券之衍生工具評估損益及匯兌損失后每股盈Historical Cost歷史成本Capital expenditures資本支出revenues expenditure收益支出Equity in earnings of affiliatesequity earnings of affiliates子公司股權(quán)收益附屬公司股權(quán)收益聯(lián)營公司股權(quán)收益equity in affiliates 附屬公司權(quán)益Equity Earning 股權(quán)收益、股本盈利Non-operating income營業(yè)外收入Income taxes-current當期所得稅或法人稅、住民稅及事業(yè)稅等（日本公司用法）Income taxes-deferred遞延所得稅或法人稅等調(diào)整項（日本公司用法）Income (loss) before income taxes and minority interest所得稅及少數(shù)股東權(quán)益前利潤（虧損）Equity in the income of investees采權(quán)益法認列之投資收益Equity Compensation權(quán)益報酬Weighted average number of shares outstanding加權(quán)平均流通股treasury shares庫存股票Number of shares outstanding at the end of the period期末流通股數(shù)目Equity per share, attributable to equity holders of the Parent歸屬于母公司所有者的每股凈資產(chǎn)Dividends per share每股股息、每股分紅Cash flow from operations （CFFO）經(jīng)營活動產(chǎn)生的現(xiàn)金流量Weighted average number of common and common equivalent shares outstanding：加權(quán)平均普通流通股及等同普通流通股Equity Compensation權(quán)益報酬Weighted Average Diluted Shares稀釋每股收益加權(quán)平均值Gain on disposition of discontinued operations非持續(xù)經(jīng)營業(yè)務處置利得（收益）Loss on disposition of discontinued operations非持續(xù)經(jīng)營業(yè)務處置損失participation in profit 分紅profit participation capital資本紅利、資本分紅profit sharing分紅Employee Profit Sharing員工分紅（紅利）Dividends to shareholders股東分紅（紅利）Average basic common shares outstanding普通股基本平均數(shù)Average diluted common shares outstanding普通股稀釋平均數(shù)Securities litigation expenses, net證券訴訟凈支出Intersegment eliminations 部門間消減ROA（Return on assets）資產(chǎn)回報率/資產(chǎn)收益率ROE(Return on Equit)股東回報率/股本收益率(回報率)凈資產(chǎn)收益率Equit ratio產(chǎn)權(quán)比率Current ration (times)流動比率ROCE（Return on Capital Employed）資本報酬率（回報率）或運營資本回報率或權(quán)益資本收益率或股權(quán)收益率RNOA（Return on Net Operating Assets）凈經(jīng)營資產(chǎn)收益率（回報率）ROI（Return on Investment）投資回報率OA（Operating Assets）經(jīng)營性資產(chǎn)OL（Operating Liabilites）經(jīng)營性負債NBC(Net Borrow Cost)凈借債費用OI(Operating Income)經(jīng)營收益NOA(Net Operating Assets)凈經(jīng)營性資產(chǎn)NFE(Net Financial Earnings)凈金融收益NFO(Net Financial Owners)凈金融負債FLEV(Financial leverage)財務杠桿OLLEV(Operating Liabilites leverage)經(jīng)營負債杠桿CSE(Common Stock Equity)普通股權(quán)益SPREAD差價RE(Residual Earning)剩余收益二、資產(chǎn)負債表balance sheet 資產(chǎn)負債表aggregate balance sheet 合并資產(chǎn)負債表Assets 資產(chǎn)Current assets 流動資產(chǎn)Non-current assets非流動資產(chǎn)Interests in subsidiaries附屬公司權(quán)益Cash and cash equivalents 現(xiàn)金及現(xiàn)金等價物Hong Kong listed investments, at fair value 于香港上市的投資，以公允價值列示Investment deposits 投資存款Designated loan 委托貸款Financial assets金融資產(chǎn)Pledged deposits 銀行保證金 /抵押存款Trade accounts receivable應收賬款Trade and bills receivables應收賬款及應收票據(jù)Inventories 存貨/庫存Prepayments and other receivables 預付款及其他應收款Prepayments, deposits and other receivables預付賬款、按金及其它應收款Total current assets 流動資產(chǎn)合計Tangible assets有形資產(chǎn)Intangible assets無形資產(chǎn)Investment properties 投資物業(yè)Goodwill 商譽Other intangible assets 其他無形資產(chǎn)Available-for-sale investments 可供出售投資Prepayments for acquisition of properties 收購物業(yè)預付款項fair value公允價值Property, plant and equipment 物業(yè)、廠房及設(shè)備或財產(chǎn)、廠房及設(shè)備或固定資產(chǎn)Fixed Assets固定資產(chǎn)Plant Assets廠房資產(chǎn)Lease prepayments預付租金Intangible assets無形資產(chǎn)Deferred tax assets 遞延稅/遞延稅項資產(chǎn)Total assets資產(chǎn)合計Liabilities負債 Current liabilities流動負債Short-term bank loans短期銀行借款Current maturities of long-term bank loans一年內(nèi)到期的長期銀行借款Accounts and bills payable應付賬款及應付票據(jù)Accrued expenses and other payables預提費用及其他應付款Total current liabilities流動負債合計Long-term bank loans, less current maturities Deferred income Deferred tax liabilities長期銀行借款，減一年內(nèi)到期的長期銀行貸款Deferred income遞延收入Deferred tax liabilities遞延稅Financial Net Debt凈金融負債Total liabilities負債合計Commitments and contingencies資本承諾及或有負債 三、股東權(quán)益Donated shares 捐贈股票Additional paid-in capital 資本公積Statutory reserves 法定公積Retained earnings 未分配利潤Accumulated other comprehensiveincome累積其他綜合所得Treasury shares庫存股票Total shareholders equity股東權(quán)益合計Equity股東權(quán)益、所有者權(quán)益、凈資產(chǎn)Shareholders EquityStockholders EquityOwners Equity股東權(quán)益、所有者權(quán)益Total liabilities and shareholders equity負債和股東權(quán)益合計Capital and reserves attributable to the Companys equity holders本公司權(quán)益持有人應占資本及儲備Issued capital已發(fā)行股本Share capital股本Reserves儲備Cash reserves現(xiàn)金儲備Inerim dividend中期股息Proposed dividend擬派股息Proposed special dividend擬派末期股息Proposed special dividend擬派特別股息Proposed final special dividend擬派末期特別股息Convertible bonds可換股債券Shareholders fund股東資金四、現(xiàn)金流量表STATEMENTS OF CASH FLOWSCash flow f