財務(wù)英語學(xué)習(xí)

1、精選優(yōu)質(zhì)文檔-傾情為你奉上財務(wù)英語資產(chǎn)負債表 Balance Sheet一、資產(chǎn) ASSETS流動資產(chǎn): CURRENT ASSETS貨幣資金 Cash and cash equivalents 交易性金融資產(chǎn) Financial assets held for trading應(yīng)收票據(jù) Notes receivable應(yīng)收賬款 Accounts receivable減：壞帳準(zhǔn)備 Less：Provision for bad debts預(yù)付款項 Advances to suppliers應(yīng)收利息 Interests receivable應(yīng)收股利 Dividends receivable其他應(yīng)收款

2、 Other receivables存貨 Inventories其中：原材料 Including：Raw materials庫存成品及商品 Inventory of finished goods 低值易耗品 Consumbles一年內(nèi)到期的非流動資產(chǎn) Non-current assets maturing/due within one year 其他流動資產(chǎn) Other current assets流動資產(chǎn)合計 TOTAL CURRENT ASSETS非流動資產(chǎn)：NON-CURRENT ASSETS 可供出售金融資產(chǎn) Available-for-sale financial assets持有至

3、到期投資 Held-to-maturity investments長期應(yīng)收款 Long-term receivables 長期股權(quán)投資 long-term equity investments投資性房地產(chǎn) Investment real estate固定資產(chǎn)（固定資產(chǎn)原價） Fixed assets（Original value of fixed assets） 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(zhǔn)備 Reserve for fixed assets impairment 固定資產(chǎn)凈

4、額 Net fixed assets在建工程 Construction in progress工程物資 Project materials固定資產(chǎn)清理 Disposal of fixed assets生產(chǎn)性生物資產(chǎn) Productive biological assets油氣資產(chǎn) Oil and natural gas assets無形資產(chǎn) Intangible assets開發(fā)支出 Development costs商譽 Goodwill長期待攤費用 Long-term deferred expenses遞延所得稅資產(chǎn) Deferred income tax assets其他非流動資產(chǎn) Ot

5、her non-current assets非流動資產(chǎn)合計 TOTAL NON-CURRENT ASSETS資產(chǎn)總計 TOTAL ASSETS二、負債 LIABILITIES 流動負債： CURRENT LIABILITIES短期借款 Short-term borrowings交易性金融負債 Financial assets held for liabilities應(yīng)付票據(jù) Notes payable應(yīng)付賬款 Accounts payable 預(yù)收款項 Payments received in advance應(yīng)付職工薪酬 Employee benefits payable/Staff remu

6、neration payables 應(yīng)交稅費 Taxes and surcharges payable應(yīng)付利息 Interests payable應(yīng)付股利 Dividends payable 其他應(yīng)付款 Other payables一年內(nèi)到期的非流動負債 Non-current liabilities maturing within one year其他流動負債 Other current liabilities流動負債合計 TOTAL CURRENT LIABILITIES 非流動負債： NON-CURRENT LIABILITIES長期借款 Long-term borrowings應(yīng)付債券

7、 Debt securities issued 長期應(yīng)付款 Long-term payables專項應(yīng)付款 Specific item payable預(yù)計負債 Provisions for liabilities遞延所得稅負債 Deferred income tax liabilities其他非流動負債 Other non-current liabilities非流動負債合計 TOTAL NON-CURRENT LIABILITIES負債合計 TOTAL LIABILITIES三、所有者權(quán)益（或股東權(quán)益）：OWNERS' EQUITY (or shareholders' equ

8、ity)實收資本（或股本）Paid-up capital (or share capital)其中：國家資本 National capital 集體資本 Collateral capital 法人資本 Legal person's capital個人資本 Personal capital外商資本 Foreign capital資本公積 Capital reserves 減：庫存股 Treasury stock盈余公積 Surplus reserves未分配利潤 Retained earnings/Undistributed profit所有者權(quán)益（或股東權(quán)益）合計 TOTAL OWNE

9、RS' EQUITY (OR SHAREHOLDERS' EQUITY)負債和所有者權(quán)益（或股東權(quán)益）總計 TOTAL LIABILITIES AND OWNERS' EQUITY利潤表 Income Statement一、營業(yè)總收入 Overall sales/Overall income營業(yè)收入 Including: Sales/Income from operations/Income from operations 其中：主營業(yè)務(wù)收入 Sales/Income from main business/Income from main business 其他業(yè)務(wù)收入

10、 Sales/Income from other business/Income from other business 利息收入 Interests income已賺保費 Insurance premiums earned手續(xù)費及傭金收入 Handling charges and commissions income二、營業(yè)總成本 Overall costs營業(yè)成本 Including: Costs of operations其中：主營業(yè)務(wù)成本 Costs of main business其他業(yè)務(wù)成本 Costs of other business利息支出 Interests expense

11、s手續(xù)費及傭金支出 Handling charges and commissions expenses退保金 Refund of insurance premiums 賠付支出凈額 Net payments for insurance claims提取保險合同準(zhǔn)備金凈額 Net provision for insurance contracts保單紅利支出 Commissions on insurance policies分保費用 Cession charges營業(yè)稅金及附加 Taxes and surcharges on operations銷售費用 Selling and distribu

12、tion expenses管理費用 General and administrative expenses其中：業(yè)務(wù)招待費 Entertainment expenses/Business entertainment研究與開發(fā)費 Research and development costs財務(wù)費用 Financial expenses其中：利息支出 Interests expenses 利息收入 Interests income 匯兌凈損失 Foreign exchange net loss資產(chǎn)減值損失 Impairment loss on assets加：公允價值變動收益（損失以“”號填列）

13、Plus: Gain or loss from changes in fair values 投資收益（損失以“”號填列）Investment income其中：對聯(lián)營企業(yè)和合營企業(yè)的投資收益 Including: Investment income from joint ventures and affiliates匯兌收益（損失以“-”號填列）Gain or loss on foreign exchange transactions三、營業(yè)利潤（虧損以“”號填列）Profit from operations加：營業(yè)外收入 Plus: Non-operating profit其中：非流動資產(chǎn)

14、處置利得 Gain from disposal of non-current assets非貨幣性資產(chǎn)交換利得 Gain from exchange of non-monetary assets 政府補助 Governmental subsidy債務(wù)重組利得 Gain of debt restructuring減：營業(yè)外支出 Less: Non-operating expenses其中：非流動資產(chǎn)處置損失 Loss from disposal of non-current assets非貨幣性資產(chǎn)交換損失 Loss from exchange of non-monetary assets債務(wù)重

15、組損失 Loss of debt restructuring四、利潤總額（虧損總額以“”號填列） Profit before tax加：應(yīng)彌補虧損 Loss to cover減：所得稅費用 Less: Income tax expenses五、凈利潤（凈虧損以“”號填列）Net profit其中：被合并方在合并前實現(xiàn)的凈利潤 Among which: Net profit recognized before the merger歸屬于母公司所有者的凈利潤 Net profit attributable to shareholders of parent company 少數(shù)股東損益 Minor

16、ity interest income六、每股收益： Earnings per share (EPS)基本每股收益 Basic EPS稀釋每股收益 Diluted EPS七、其他綜合收益 Other comprehensive income八、綜合收益總額 Total comprehensive income 歸屬于母公司所有者的綜合收益總額 Total comprehensive income attributable to shareholders of parent company歸屬于少數(shù)股東的綜合收益總額 Total comprehensive income attributable

17、 to minority shareholders現(xiàn)金流量表 Statement of cash flows一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量 Cash flows from operating activities銷售商品、提供勞務(wù)收到的現(xiàn)金 Cash received from the sales of goods and the rendering of services客戶存款和同業(yè)存放款項凈增加額 Net increase in deposits from customers and placements from corporations in the same industry向中央銀行

18、借款凈增加額 Net increase in loan from central bank向其他金融機構(gòu)拆入資金凈增加額 Net increase in funds borrowed from other financial institutions收到原保險合同保費取得的現(xiàn)金 Cash premiums received on original insurance contracts收到再保險業(yè)務(wù)現(xiàn)金凈額 Cash received from re-insurance business保戶儲金及投資款凈增加額 Net increase in deposits and investments

19、from insurers處置交易性金融資產(chǎn)凈增加額 Net increase in disposal of trading financial assets收取利息、手續(xù)費及傭金的現(xiàn)金 Interest, handling charges and commissions received 拆入資金凈增加額 Net increase in funds deposit回購業(yè)務(wù)資金凈增加額 Net increase in repurchasement business funds收到的稅費返還 Receipts of tax refunds收到其他與經(jīng)營活動有關(guān)的現(xiàn)金 Other cash rec

20、eived relating to operating activities 其中：企業(yè)內(nèi)部銀行收到的現(xiàn)金 Including: Cash received by in-house bank經(jīng)營活動現(xiàn)金流入小計 Sub-total of cash inflows from operating activities購買商品、接受勞務(wù)支付的現(xiàn)金 Cash payments for goods purchased and services received 客戶貸款及墊款凈增加額 Net increase in loans and payments on behalf存放中央銀行和同業(yè)款項凈增加額

21、Net increase in deposits with centre bank and interbank 支付原保險合同賠付款項的現(xiàn)金 Payments of claims for original insurance contracts 支付利息、手續(xù)費及傭金的現(xiàn)金 Interests, handling charges and commissions paid支付保單紅利的現(xiàn)金 Commissions on insurance policies paid支付給職工以及為職工支付的現(xiàn)金 Cash payments to and on behalf of employees支付的各項稅費

22、 Payments of all types of taxes支付其他與經(jīng)營活動有關(guān)的現(xiàn)金 Other cash payments relating to operating activities 經(jīng)營活動現(xiàn)金流出小計 Sub-total of cash outflows from operating activities經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額 Net cash flows from operating activities二、投資活動產(chǎn)生的現(xiàn)金流量：Cash flows from investing activities收回投資收到的現(xiàn)金 Cash received from dispo

23、sals and withdraw on investment取得投資收益收到的現(xiàn)金 Cash received from returns on investments處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)收回的現(xiàn)金凈額 Net cash received from disposals of fixed assets, intangible assets and other long-term assets處置子公司及其他營業(yè)單位收到的現(xiàn)金凈額 Net cash received from disposals of subsidiaries and other business units收到其

24、他與投資活動有關(guān)的現(xiàn)金 Other cash received relating to investing activities投資活動現(xiàn)金流入小計 Sub-total of cash inflows from investing activities購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)支付的現(xiàn)金 Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets投資支付的現(xiàn)金 Cash payments to acquire investments質(zhì)押貸款凈增加額

25、Net increase in secured loans取得子公司及其他營業(yè)單位支付的現(xiàn)金凈額 Net cash payments for acquisitions of subsidiaries and other business units支付的其他與投資活動有關(guān)的現(xiàn)金 Other cash payments relating to investing activities 投資活動現(xiàn)金流出小計 Sub-total of cash outflows from investing activities投資活動產(chǎn)生的現(xiàn)金流量凈額 Net cash flows from investing

26、activities三、籌資活動產(chǎn)生的現(xiàn)金流量 Cash flows from financing activities吸收投資所收到的現(xiàn)金 Cash received from investors in making investment in the enterprise 其中：子公司吸收少數(shù)股東投資收到的現(xiàn)金 Including:Cash received from issuing shares of minority shareholders取得借款所收到的現(xiàn)金 Cash received from borrowings發(fā)行債券收到的現(xiàn)金 Proceeds from issuance of bonds收到的其他與籌資活動有關(guān)的現(xiàn)金 Other cash received relating to financing activities 籌資活動現(xiàn)金流入小計 Sub-total of cash outflows from financing activities償還債務(wù)所支付的現(xiàn)金 Ca