中英文財務(wù)報表詞匯

1、中英文財務(wù)報表詞匯一、企業(yè)財務(wù)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   

2、; 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 r

3、eceivable 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三、利潤及利潤分配表    Income statement and profit appropriation一、主營業(yè)務(wù)收入    Revenue減：主營業(yè)務(wù)成本    Less: Cost of Sale

4、s主營業(yè)務(wù)稅金及附加    Sales Tax二、主營業(yè)務(wù)利潤（虧損以“”填列）    Gross Profit ( - means loss)加：其他業(yè)務(wù)收入    Add: Other operating income減：其他業(yè)務(wù)支出    Less: Other operating expense減：營業(yè)費用    Selling & Distribution expense管理費用    G&

5、A expense財務(wù)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

6、 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    Ad

7、d: 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  

8、;  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

9、：應(yīng)付優(yōu)先股股利    Less: Appropriation of preference share's dividend提取任意盈余公積    Appropriation of discretionary surplus reserve應(yīng)付普通股股利    Appropriation of ordinary share's dividend轉(zhuǎn)作資本（或股本）的普通股股利    Transfer from ordinary share's divid

10、end 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(zāi)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&#

11、160;   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 estimates5 債務(wù)重組損失    Losses from debt restructuring應(yīng)收票據(jù)    Notes receivable應(yīng)收股利  

12、;  Dividend receivable應(yīng)收利息    Interest receivable應(yīng)收賬款    Account receivable減：應(yīng)收賬款壞賬準備    Less: Bad debt provision for Account receivable應(yīng)收賬款凈額    Net bal of Account receivable其他應(yīng)收款    Other receivable減：其他應(yīng)收款壞賬準備 

13、60;  Less: Bad debt provision for Other receivable其他應(yīng)收款凈額    Net bal of Other receivable預(yù)付賬款    Prepayment應(yīng)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

14、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(yīng)收融資租賃款    Finance lease receivables due within one year其他流動資產(chǎn)    Ot

15、her 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

16、 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：

17、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    NB

18、V 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 a

19、ssets 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

20、0;   Long-term deferred expense融資租賃未擔保余值    Finance lease Unguaranteed residual values融資租賃應(yīng)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 

21、60;  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(yīng)付票據(jù)    Notes payable應(yīng)付賬款    Account

22、s payable已結(jié)算尚未完工款預(yù)收賬款    Advance from customers應(yīng)付工資    Payroll payable應(yīng)付福利費    Welfare payable應(yīng)付股利    Dividend payable應(yīng)交稅金    Taxes payable其他應(yīng)交款    Other fees payable其他應(yīng)付款    Other payable預(yù)提費用

23、60;   Accrued Expense預(yù)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(yīng)付債券    Bonds payable長期應(yīng)付款    Long-term payable專項應(yīng)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 &#