財務報表專業(yè)英語詞匯

1、dircctor, s report董事會報告書for the year ended 31 december 2005 截至 2005 年 12 月 31 h 止financial statement 財務報表principal activity 主要業(yè)務investment holding 投資控股方related party 關聯(lián)方results and appropriation 業(yè)務及分派income statement 收入報表recommend the payment of a dividend 建議派發(fā)股息fixed assets固定資產share capital 股本direc

2、tors' interest螢事享冇權益management contracts 管理合約audi tor審計師chciirmcin 董事長auditorj s report審計師報告書certified public accountant 注冊會計師turnover營業(yè)額general and administrative expenses 日常與彳亍政開支profi t before income tax 稅前盈利income tax expense 所得稅費用attributable to 應得部分balance sheet資產負債表non-current asset 非流動資產

3、associate聯(lián)營企業(yè)deferred income tax 遞延所得稅current asset流動資產due from related companies 關聯(lián)公司應付款due to related companies應付關聯(lián)公司款prepaid design fee 預付設計費equity and liability 權益與負債accumulated deficits 累計虧細current liabilities 流動負債accruals 預提t(yī)otal equity and 1 iabi 1 ities 權益與負債總額net current liabilities 凈流動負債to

4、tal assets less current liabilities 減流動負債后的總資產cash f 1 ow from operating activities 經營現(xiàn)金流cash flows from investing activities 投資現(xiàn)金流cash flows from financing activities 融資現(xiàn)金流receivables應付款項payables應付款項cash and cash equivalents現(xiàn)金與現(xiàn)金等價物bank balance銀行結余causeway bay 銅鑼灣the ultimate holding company 最終控股公司

5、in units of hk dollars以港元為記帳本位accounting policy 會計政策hong kong financial reporting standards 香港財務報告準則historical cost convention 歷史成本法fair value公平值consolidated and separate financial statement 合并與個別財務報表 carrying amount 帳面值leasehold improvements 租賃改良物on a straight-1 ine basis 直線法property, plant and equ

6、ipment 地產，廠房與設備impairment of assets 資產損壞operating lease 經營租賃intangible assets 隱形資產subsidiaries附屬公司translation of forcign currcncy 夕卜幣業(yè)務employee benefits 員工福利bonus plan獎金計劃credit risk信貸風險turnover營業(yè)額expensesnature根據類型分類的開支operating lease 運營租金depreciation of fixed assets 固定資產折舊tax expense稅務開支net book v

7、alue凈賬面價值unlisted shares未上市股票director? s emolument 螢事的薪水allowances 津貼 commitments 承付unsecured無擔保no fixed repayment terms 無同定歸還期卩艮 effective rate 實際利率principal taxation rate 主稅率1 iabi 1 i ty method 負債法existencias：庫存、存貨、存量emision obligación y otros valores negociables：債券及其它可 轉讓有價證券發(fā)行prima d

8、e emisión：發(fā)行溢價、股本溢價rvas en soc cons por integrac global 0 prop：全球一體化或財產持有 人特許公司儲備（這個詞組里縮寫太多，我也猜不太出具體什么意思，rvas也nj能是“準 備金”的意思，soc cons我這里愆且理解為“特許公司”）resultado sociedad dominante：控股公司損益cuenta de resultados：損益帳 f1cuenta de explotación：出口帳目trabajos del grupo para el inmovilizado：固定資

9、產小組性工作subvenciones en capital transferidas a resultados：對轉移到損益的所有人權益的補貼 variaci&0acute;n existencias productos terminados 0 en curso：庫 存成品或半成品變動aprovisionamientos：供給intereses minoritarios：少數(shù)人（少數(shù)派）的利益factoring / titulizacion： factoring是英語,應該是貸款保收,應收帳款讓售的意思。titul izacidn這個詞我沒有接觸過，應該是命名的意思。dotacion

10、 al fondo de reversion：對歸還資金的捐贈resultado puesta en equivalencia：等價損益rtdo. neto enajenación activos no corrientes：非流動資產出讓 凈損益（因為用的是rtdoresultad0而不是benefico,所以是損益而不是收益） 這么專業(yè)的東西你應該多懸賞才對嘛。0kouuna 3 2009-2-23 23:12:15 61.51.91 .* 舉報代購代銷收入buy consignment income處置前虧損的企業(yè)補貼收入disposal of the loss b

11、efore income subsidies enterprises 非貨幣性交易收益norvmonetary transaction receipts.用以前年度含量工資結余彌補利潤in the past year with the balance of wages up its profits.結轉的含雖工資包干結余the carry-over balance of responsibility for the content of wages. 贏余公存補虧buyu surplus of the public利潤歸還投資the return of in vestment profits.

12、單項留用的利潤individual retained profits.以后年度稅詢利潤彌補的虧損annual pre-tax profits after irreparable loss其他非經常性損益other non-recurring gains and losses合并價差merger spreads固定資產減值準備fixed assets for impairment.待處理固定資產凈損失to be dealt with a net loss of fixed assets.長期待攤費用iong-term prepaid experises.其他應繳款other contributi

13、ons.其他應付款other payments年內到期的氏期負債due within one year of the iong-term liabilities.遞延稅款貸項deferred tax credits.外幣報表折算差額foreign currency translation differences statements.耒處理資產損失untreated asset losses一、企業(yè)財務會計報表封而financial report cover報表所屬期間之期末時間點period ended所屬刀份 reporting period報出日期submit date記賬木位幣帀種 l

14、ocal reporting currency審核人verifier填表人preparer二、資產負債表balance sheet資產assets流動資產 current assets貨幣資金bank and cash短期投資 current investment一年內到期委托貸款 entrusted loan receivable due within one year減：一年內到期委托貸款減值準備 less: impairment for entrusted loan receivable duewithin one year減：短期投資跌價準備 less: impairment for

15、current investment短期投資凈額 net bal of current investment應收票據 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 fo

16、r 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已完工尚未結算款 amount due from customer for contract work待攤費用 deferred expense 一年內到期的應收融資租賃款 finance lease receivables due within one year 英

17、他流動資產other current assets流動資產合計 total current assets長期投資 long-term investment長期股權投資 long-term equity investment委托貸款 entrusted loan receivable長期債權投資 long-term debt investment長期投資合計 total for long-term investment減：長期股權投資減值準備 less: impairment for long-term equity investment 減：長期債權投資減值準備 less: impairmen

18、t 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fixed assets固定資產原值cost減：累計折iii less: accumulated depreciation固定資產凈值netbal減：固定資產減值準備 less: impairment for fixed assets固左資產凈額n

19、bv 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固定資產清理 fixed assets to be disposed of固定資產合計total fixed assets無形資產及其他資產 other assets & intangible a

20、ssets無形資產 intangible assets減：無形資產減值準備 less: impairme nt fori ntan gible assets無形資產凈額 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 other non-current assets無形及其他長期資產合計total other assets &

21、amp; intangible assets遞延稅項deferred tax遞延稅款借項deferred tax assets資產總計total assets負債及所有者（或股東）權益liability & equity流動負債 current liability短期借款 short-term loans應付票據notes payable應付賬款 accounts payable己結算就未完工款預收賬款 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taxe

22、s 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年內到期的長期負債 long-term liability due within one year 英他流動負債 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

23、專項應付款 grants & subsidies received其他長期負債othe門ong-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)股東權益minority interests所有者權益（或股東權益）owners* equity實收資木（或股木）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

24、 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11 ：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）權益合計total equity負債及所有者*（或股東）權益合計total liability & equity三、

25、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)務成木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“一”填歹i）gross profit （means loss）加：it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管理費川g&a expense財務費川 finan

26、ce 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“一”填列）add: investment income補貼收入 subsidy income營業(yè)外收入 non-operating income減：營業(yè)夕卜支出 less: non-operating expense四、利潤總額（虧損總額以“一”填列）profit before tax減:所得稅 less: income tax少數(shù)股東損益minority in怕rest加：未確認投資損失 add: unrealised investment loss

27、es五、凈利潤(凈虧損以“一”填列)net profit (- means loss)加：年初未分配利潤add: retained profits其他轉入 other transfer-in六、可供分配的利潤 profit available for distribution( - means loss)減： 提取法泄盈余公積 less: appropriatio no f statutory surplus reserves提収法定公益金 appropriation of statutory welfare fund捉取職工獎勵及福利基金 appropriation of staff inc

28、entive and welfare fund提取儲備展金 appropriation of reserve fund捉収企業(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: appropriati on of preference shares divide nd提取彳上；總盈余公appropriation of discretionary surplus res

29、erve丿應付普通股股利 appropriation of ordinary shares dividend轉作資本(或股本)的普通股股利 transfer from ordinary shares dividend to paid incapital八、未分配利潤 retained profit after appropriation補充資料： supplementary information:investments2. 白然災害發(fā)牛損失 losses from natural disaster3. 會計政策變更增加(或減少)利潤總額increase (decrease) in profi

30、t due to changesin accounting policies4. 會計佔計變更增加(或減少)利潤總額increase (decrease) in profit due to changesin accounting estimates5. 債務重組損失 losses from debt restructuring付款方法mode of payment現(xiàn)金付款payment by cash/cash payment/payment by ready cash 以支票支付payment by cheque以匯票支付payment by bill以物品支付payment in kin

31、d付清/支付全部貨款payment in full/full payment支付部分貨款/分批付款payment in part/part payment/partial payment記帳付款/會計帳目內付款payment on account定期付款payment on term年分期付款annual payment刀分期付款monthly payment/monthly instalment延滯付款payment in arrear預付貨/先付payment in advance/prepayment延付貨款deferred payment立即付款prompt payment/immcd

32、ieitc payment暫付款suspense payment延期付款delay in peiyment/extension of payment 支付票據payment bill名譽支付/干與付款payment for honour/payment by intervention結帳/清算/支付settlement分期付款instalment滯付/拖欠/尾數(shù)款未付arrears特許拖延付款日days of grace保證付款del credere付款to pay/to make payment/to make effect payment結帳to settle/to make settle

33、ment/to make effect settlement/to square/to balanee支出/付款to defray/to disburse結清to clear off/to pya off請求付款to ask for payment/to request paymcmt懇求付帳to solicit payment拖延付款to defer payment/to delay payment付款被拖延to be in arrears with payment還債to discharge迅速付款to pay promptly付款相當迅速to pay moderately wel1/to

34、 pay fairly wel1/to keep the engagements regularly付款相當慢to pay slowly/to take extended credit付款不好to pay badly/to be generally in arrear with payments付款頗為惡劣to pay very badly/to never pay unless forced拒絕付款to refuse payment/to refuse to pay/to dishonour a bill相信能收到款項we shal 1 look to you for the payment

35、/we shal 1 depend upon you for the payment /we expect payment from you惠請付款kindly pay the amount/please forward payment/please forward a cheque.我將不得不采取必要步驟運用法律手段收冋該項貨款1 shall be obliged to take the necessary steps to legally recover the amount. /i shall be compelled to take steps to enforce payment.惠

36、請寬限let the matter stand over till then, /allow me a short extension of time. /kindly postpone the time for paymcnt a little ionger.索取利息to charge interest附上利息to draw interest/to bear interest/to al low interest生息to yield interest生息3%to yield 3%存款to deposit in a bank/to put in a bank/to place on depos

37、it/to make deposit在銀行存款to have money in a bank/to have a bank account/to have money on deposit向銀行提款to withdraw one "s deposit from a bank換取現(xiàn)金to convert into money/to turn into cash/to realize折扣用語從價格打10%的折扣to make a discount of 10% off the price/to make 10% discount off the price打折扣購買to buy at a

38、 discount打折扣出售to sell at a discount打折扣-讓價to reduce/to make a reduction減價to deduct/to make a dcduction回扣to rebate現(xiàn)金折扣cash discount貨到付款/現(xiàn)金提貨cash on deliver (c. 0. d.)貨到付現(xiàn)款cash on arrival即吋付款prompt cash凈價/最低價格付現(xiàn)net cash現(xiàn)金付款ready cash即期付款spot cash/cash down/cash on the nail憑單-據付現(xiàn)款cash against documents憑

39、提單付現(xiàn)款cash against bills of lading承兌交單documents against acceptance (d/a)付款交單documents against paymcnt (d/p)折扣例文除非另冇說明，30日后全額付現(xiàn)，如冇錯誤，請立即通知。net cash 30 days unless specified otherwise. advise promptly if incorrect.付款條件：30 口后全額付現(xiàn)，10 口后付現(xiàn)打2%折扌ii,過期后付款時，加 上利率為6%的利息。terms, net cash 30 days, or, less 2% 10

40、days. interest charged at the rate of 6% after maturity.付款條件：月底后io日后付現(xiàn)2%折扣，現(xiàn)在付現(xiàn)3%折扣，否則，全額 付現(xiàn)。terms： 2%,10 days e 0 m. , or 3% cash, othcrwisc strictly net.支票薄cheque book支票陳票人持票人cheque holder不記名支票cheque to bearer/beeirer cheque記名支票/認人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certi

41、fied cheque未獲兌現(xiàn)支票，退票returned cheque橫線支票crossed cheque普通橫線general crossing特別橫線special crossing空口支票blank cheque失效支票，過期支票普通支票open cheque打10%折扣的10000元支票，（即9000元）a cheque for $10, 000, less 10% discount 加10%費用的10000元支票，（即11000元）a cheque for $10, 000, plus 10% charges支票換現(xiàn)金/兌現(xiàn)to cash a cheque清理票款to clear a

42、 cheque保證兌現(xiàn)to certify a cheque填寫支票數(shù)額to fi11 up a cheque支票上劃線to cross a cheque開發(fā)支票to make out a cheque簽發(fā)支票，開立支票to draw a cheque/to issue a cheque透支支票to overdraw a cheque背書支票請付票款/清付票款to pay a cheque/to honour a cheque支票退票to di shonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款

43、to prosent for paymcnt見票即付持票人payable to bearer支付指定人payable to order已過期/無效out of datc/stalc請給岀票人r/d/refer to drawer存款不足n/s/ nsf/not suff icie nt fun ds/i/f/in sufficient funds 文字與數(shù)字不一致words and figures differ支票交換時間已過account closed更改處應加蓋印章alterations require initials交換吋間已過effects not cleared停止付款payment stopped支票毀損cheque mutilatedaccount in百sys tem 會計系統(tǒng)american accounting association 美國會計協(xié)'會american institute of cpas美國注冊會計師協(xié)會aud