英語學習_財務報表專業(yè)英語詞匯_必備

1、棄我去者，昨日之日不可留亂我心者，今日之日多煩憂directors report 董事會報告書 for the year ended 31 december 2005 截至2005年12月31日止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 c

2、apital 股本directors interest 董事享有權益management contracts 管理合約auditor 審計師chairman 董事長auditors report審計師報告書certified public accountant注冊會計師turnover營業(yè)額general and administrative expenses日常與行政開支profit 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a

3、ssociate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累計虧絀current liabilities流動負債accruals預提t(yī)otal equity and liabilities 權益與負債總額net current liabilities凈流動負債total assets

4、less current liabilities減流動負債后的總資產cash flow from operating activities經(jīng)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in units of hk d

5、ollars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-line basis直線法property, plant and equipment地產，廠房與設備impairment

6、of assets資產損壞operating lease經(jīng)營租賃intangible assets隱形資產subsidiaries附屬公司translation of foreign currency外幣業(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expenses by nature根據(jù)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 value凈賬面價值unlisted shares未上市股票d

7、irectors emolument董事的薪水allowances津貼commitments承付unsecured 無擔保no fixed repayment terms無固定歸還期限effective rate實際利率principal taxation rate主稅率liability 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 de emisión：發(fā)行溢價、股本溢價rvas en soc cons

8、 por integrac global o 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也可能是“準備金”的意思，soc cons我這里暫且理解為“特許公司”）resultado sociedad dominante：控股公司損益cuenta de resultados：損益帳目cuenta de explotación：出口帳目trabajos del grupo para el inmovilizado：固定資產小組性工作subvenciones en capital transferidas a result

9、ados：對轉移到損益的所有人權益的補貼variación existencias productos terminados o 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 / titulización：factoring是英語，應該是貸款保收, 應收帳款讓售的意思。titulización這個詞我沒有接觸過，應該是命名的意思。dotación al fondo de reversión：對歸還資金的捐贈res

10、ultado 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rtdoresultado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 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 before income subsidies enter

11、prises. 非貨幣性交易收益non-monetary 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. 結轉的含量工資包干結余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 investment profits. 單項留用的利潤individual reta

12、ined profits. 以后年度稅前利潤彌補的虧損annual pre-tax profits after irreparable loss. 其他非經(jīng)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 long-term prepaid expenses. 其他應繳款other contributions. 其他應付款oth

13、er payments. 一年內到期的長期負債due within one year of the long-term liabilities. 遞延稅款貸項deferred tax credits. 外幣報表折算差額foreign currency translation differences statements. 未處理資產損失untreated asset losses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 loca

14、l 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 due within one year減：短期投資跌價準備 less: impairment f

15、or 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 provisio

16、n 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已完工尚未結算款 amount due from customer for contract work待攤費用 deferred expense一年內到期的長期債權投資 long-term debt investment due within one yea

17、r一年內到期的應收融資租賃款 finance lease receivables due within one year其他流動資產 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: impairmen

18、t for long-term equity investment減：長期債權投資減值準備 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 fixed assets固定資產原值 cost減：累計折舊 less: accumulated depreciation固定資產

19、凈值 net bal減：固定資產減值準備 less: impairment for fixed assets固定資產凈額 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固定資產清理 fixed assets to be disposed of固定資產

20、合計 total fixed assets無形資產及其他資產 other assets & intangible assets無形資產 intangible assets減：無形資產減值準備 less: impairment for intangible 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

21、產 other non-current assets無形及其他長期資產合計 total other assets & 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(jù) notes payable應付賬款 accounts payable已結算尚未完工款預收賬款 advance from customers應付工資 pa

22、yroll 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 liab

23、ility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)股東權益 minority interests所有者權益(或股東權益) owners equity實收資本(或股本) paid

24、 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 reser

25、ve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、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

26、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

27、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 appropriat