中英文對(duì)照財(cái)務(wù)報(bào)表常用單詞

1、精品文檔中英文對(duì)照財(cái)務(wù)報(bào)表（有何謬誤，歡迎指正）所負(fù)BALANCESHEET2002年11月30日asat30/11/2002資產(chǎn)Assets負(fù)債和所有者權(quán)益Liabilities&Equity流動(dòng)資產(chǎn)CurrentAssets:流動(dòng)負(fù)債CurrentLiabilities:貨幣資金Cash短期投資Shortterminvestments應(yīng)付帳款Tradepayables應(yīng)收票據(jù)Notesreceivable預(yù)收帳款A(yù)dvancedreceipts應(yīng)收股禾Dividendreceivable應(yīng)付工資Accrualsforsalaries應(yīng)收禾息Interestreceivable應(yīng)付福

2、利J費(fèi)Accrualsforbenefits應(yīng)收帳款Tradereceivable應(yīng)付股利JAccrualsfordividends其他應(yīng)收款Otherreceivable應(yīng)交稅金Accrualsfortaxes存貨Inventories其他應(yīng)交款Otherliabilities待攤費(fèi)用Prepaidexpenses其他應(yīng)付款Otherpayables流動(dòng)資產(chǎn)合計(jì)Totalcurrentassets預(yù)提費(fèi)用Provisionforexpenses流動(dòng)負(fù)債合計(jì)Totalcurrentliabilities固定資產(chǎn)FixedAssets:固定資產(chǎn)原價(jià)Tangibleassets長(zhǎng)期負(fù)債Longte

3、rmliabilities:減Less:累計(jì)折舊Depreciation長(zhǎng)期應(yīng)付款Longtermliabilities固定資產(chǎn)凈值Nettangibleassets長(zhǎng)期負(fù)債合計(jì)Totallongtermliabilities固定資產(chǎn)合計(jì)Totaltangibleassets遞延稅款貸項(xiàng)Deferredincometaxes無形資產(chǎn)及其他資產(chǎn)IntangibleAssets:負(fù)債合計(jì)Totalliabilities無形炎廣Intangibleassets長(zhǎng)期待攤費(fèi)用Longtermadvancepayments所有者權(quán)益Shareholders'equity其他長(zhǎng)期資產(chǎn)Otherlon

4、gtermassets實(shí)收資本SubscribedCapital精品文檔無形資產(chǎn)及其他資產(chǎn)合計(jì)Totalintangibleassets資本公積Capitalreserves盈余公積Otherreserves遞延稅款借項(xiàng)Deferredincometaxes未分配禾1J潤(rùn)Retainedearnings所有者權(quán)益合計(jì)Totalshareholder'sequity資產(chǎn)總計(jì)TotalAssets負(fù)債和所有者權(quán)益合計(jì)TotalLiabilities&Equity利潤(rùn)表Profit&LossAccount2002年11月forthemonthended30/11項(xiàng)目Item主

5、營(yíng)業(yè)務(wù)收入Sales減Less:主營(yíng)業(yè)務(wù)成本CostofSales主營(yíng)業(yè)務(wù)稅金及附加businesstaxes主營(yíng)業(yè)務(wù)利潤(rùn)GrossProfit加Add:其他業(yè)務(wù)利潤(rùn)Otheroperatingincome減Less:營(yíng)業(yè)費(fèi)用Operatingexpenses管理費(fèi)用Administrationexpenses貝才務(wù)費(fèi)用Financeexpenses營(yíng)業(yè)利潤(rùn)OperatingProfit力口Add:投資收益Incomefrominvestments補(bǔ)貼收入Otherincome營(yíng)業(yè)外收入Extraordinaryincome減Less：營(yíng)業(yè)外支出Extraordinaryexpenses利潤(rùn)總

6、額Profitbeforetaxes減Less：所得稅Taxesonincome凈利潤(rùn)Profitaftertaxes精品文檔資產(chǎn)負(fù)債表BalanceSheet項(xiàng)目ITEM貨幣資金Cash短期投資Shortterminvestments應(yīng)收票據(jù)Notesreceivable應(yīng)收股禾Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款A(yù)ccountsreceivable其他應(yīng)收款Otherreceivables預(yù)付帳款A(yù)ccountsprepaid期貨保證金Futureguarantee應(yīng)收補(bǔ)貼款A(yù)llowancereceivable應(yīng)收出口退稅Exportd

7、rawbackreceivable存貨Inventories其中：原材料Including:Rawmaterials產(chǎn)成品（庫(kù)存商品）Finishedgoods待攤費(fèi)用Prepaidanddeferredexpenses待處理流動(dòng)資產(chǎn)凈損失UnsettledG/Loncurrentassets年內(nèi)至U期的長(zhǎng)期債權(quán)投資Long-termdebentureinvestmentfallingdueinayaear其他流動(dòng)資產(chǎn)Othercurrentassets流動(dòng)資產(chǎn)合計(jì)Totalcurrentassets長(zhǎng)期投資：Long-terminvestment:其中:長(zhǎng)期股權(quán)投資Includinglong

8、termequityinvestment長(zhǎng)期債權(quán)投資Longtermsecuritiesinvestment*合并價(jià)差I(lǐng)ncorporatingpricedifference長(zhǎng)期投資合計(jì)Totallong-terminvestment固定資產(chǎn)原價(jià)Fixedassets-cost減：累計(jì)折舊Less:AccumulatedDpreciation固定資產(chǎn)凈值Fixedassets-netvalue減：固定資產(chǎn)減值準(zhǔn)備Less:Impairmentoffixedassets固定資產(chǎn)凈額Netvalueoffixedassets固定資產(chǎn)清理Disposaloffixedassets工程物資Projec

9、tmaterial在建工程ConstructioninProgress待處理固定資產(chǎn)凈損失UnsettledG/Lonfixedassets固定資產(chǎn)合計(jì)Totaltangibleassets無形資產(chǎn)Intangibleassets其中:土地使用權(quán)Includinganduserights遞延資產(chǎn)（長(zhǎng)期待攤費(fèi)用）Deferredassets其中:固定資產(chǎn)修理Including:Fixedassetsrepair固定資產(chǎn)改良支出Improvementexpenditureoffixedassets其他長(zhǎng)期資產(chǎn)Otherlongtermassets精品文檔其中:特準(zhǔn)儲(chǔ)備物資Amongit:Speci

10、allyapprovedreservingmaterials無形及其他資產(chǎn)合計(jì)Totalintangibleassetsandotherassets遞延稅款借項(xiàng)Deferredassetsdebits資產(chǎn)總計(jì)TotalAssets資產(chǎn)負(fù)債表（續(xù)表）BalanceSheet項(xiàng)目ITEM短期借款Short-termloans應(yīng)付票款Notespayable應(yīng)付帳款A(yù)ccountspayab1e預(yù)收帳款A(yù)dvancesfromcustomers應(yīng)付工資Accruedpayro1l應(yīng)付福利費(fèi)Welfarepayable應(yīng)付利潤(rùn)（股利）Profitspayab1e應(yīng)交稅金Taxespayable其他應(yīng)交

11、款Otherpayabletogovernment其他應(yīng)付款Othercreditors預(yù)提費(fèi)用Provisionforexpenses預(yù)計(jì)負(fù)債Accruedliabilities年內(nèi)至U期的長(zhǎng)期負(fù)債Longtermliabilitiesduewithinoneyear其他流動(dòng)負(fù)債Othercurrentliabilities流動(dòng)負(fù)債合計(jì)Totalcurrentliabilities長(zhǎng)期借款Long-termloanspayable應(yīng)付債券Bondspayable長(zhǎng)期應(yīng)付款long-termaccountspayable專項(xiàng)應(yīng)付款Specialaccountspayable其他長(zhǎng)期負(fù)債Othe

12、門ong-termliabilities其中:特準(zhǔn)儲(chǔ)備資金Including:Specialreservefund長(zhǎng)期負(fù)債合計(jì)Totallongtermliabilities遞延稅款貸項(xiàng)Deferredtaxationcredit負(fù)債合計(jì)Totalliabilities*少數(shù)股東權(quán)益Minorityinterests實(shí)收資本（股本）SubscribedCapital國(guó)家資本Nationalcapital集體資本Collectivecapital法人資本Legalperson"scapital其中:國(guó)有法人資本Including:State-ownedlegalperson"

13、scapital集體法人資本Collectivelegalperson"scapital個(gè)人資本Personalcapital外商資本Foreignbusinessmen"scapital資本公積Capitalsurplus盈余公積surplusreserve精品文檔其中：法定盈余公積Including:statutorysurplusreserve公益金publicwelfarefund補(bǔ)充流動(dòng)資本Supplermentarycurrentcapital*未確認(rèn)的投資損失（以“-”號(hào)填列）Unaffirmedinvestmentloss未分配禾潤(rùn)Retainedearni

14、ngs夕卜幣報(bào)表折算差額ConverteddifferenceinForeignCurrencyStatements所有者權(quán)益合計(jì)Totalshareholder"sequity負(fù)債及所有者權(quán)益總計(jì)TotalLiabilities&Equity禾I潤(rùn)表INCOMESTATEMENT項(xiàng)目ITEMS產(chǎn)品銷售收入Salesofproducts其中：出口產(chǎn)品銷售收入Including:Exportsales減：銷售折扣與折讓Less：Salesdiscountandallowances產(chǎn)品銷售凈額Netsalesofproducts減：產(chǎn)品銷售稅金Less：Salestax產(chǎn)品銷售成

15、本Costofsales其中：出口產(chǎn)品銷售成本Including:Costofexportsales產(chǎn)品銷售毛禾1JGrossprofitonsales減：銷售費(fèi)用Less:Sellingexpenses管理費(fèi)用Generalandadministrativeexpenses貝才務(wù)費(fèi)用Financialexpenses其中：禾1J息支出（減禾1J息收入）Including:Interestexpenses（minusinterestihcome）才匚兌損失（減?匚兌收益）Exchangelosses（minusexchangegains）產(chǎn)品銷售利潤(rùn)Profitonsales力口：其他業(yè)務(wù)禾1

16、J潤(rùn)Add:profitfromotheroperations營(yíng)業(yè)利潤(rùn)Operatingprofit力口：投資收益Add:Incomeoninvestment力口：營(yíng)業(yè)外收入Add:Non-operatingincome減：營(yíng)業(yè)外支出Less：Non-operatingexpenses力口：以前年度損益調(diào)整Addadjustmentoflossandgainforpreviousyears禾【J潤(rùn)總額Totalprofit減：所得稅Less:Incometax凈利潤(rùn)Netprofit本文來自：人大經(jīng)濟(jì)論壇會(huì)計(jì)與財(cái)務(wù)管理版，詳細(xì)出處參考：/bbs/view

17、thread.php?tid=335564&page=1會(huì)計(jì)要素的計(jì)量屬性basisofmeasurement歷史成本historicalcost重置成本replacementcost精品文檔可實(shí)現(xiàn)凈值net-realizablevalue現(xiàn)值presentvalue公允價(jià)值fairvalue貝才務(wù)報(bào)告financialstatement資產(chǎn)負(fù)債表BalanceSheet禾潤(rùn)表IncomeStatement現(xiàn)金流量表CashFlowStatement所有者權(quán)益變動(dòng)表StatementofChangesinEquity附注notesDisclosurenotesChap.2貨幣資金mon

18、etaryassets現(xiàn)金cash車艮行賬戶bankaccount現(xiàn)金等價(jià)物cashequivalentChap.3金融資產(chǎn)financialinstruments以公允價(jià)值計(jì)量且變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)Measureatfairvaluethroughprofitorloss交易性金融資產(chǎn)heldfortrading指定為以公允價(jià)值計(jì)量且變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)Identifiedasatfairvaluethroughprofitorloss持有至U期投資Held-tomaturityinvestment貸款和應(yīng)收賬款Loansandreceivables可供出售金融資產(chǎn)availab

19、le-for-salefinancialassets減值impairment減值損失impairmentlossChap.4存貨inventory存貨的種類：Classificationofinventory原材料rawmaterialsinventory在產(chǎn)品work-in-progressinventory半成品componentparts產(chǎn)成品finishedgoodsinventory商品merchandiseinventory周轉(zhuǎn)材料suppliesinventory發(fā)出存貨的計(jì)量costflowassumption先進(jìn)先出法first-in-first-out(FIFO)后進(jìn)先出法

20、last-in-first-out(LIFO)移動(dòng)力口權(quán)平均法moving-averageunitcost全月一次力口權(quán)平均法weighted-averagesystem個(gè)別計(jì)價(jià)法(具體辨認(rèn)法)specificidentification期末存貨的計(jì)量endingbalanceofinventory成本與可變現(xiàn)凈值孰低lower-of-cost-or-marketvalue精品文檔Net-realizablevalue存貨跌價(jià)準(zhǔn)備AllowancetoreduceinventorytoLCM資產(chǎn)減值損失一存貨減值損失lossofimpairmentonassets-lossofimpairme

21、ntoninventoryChap.5長(zhǎng)期股權(quán)投資long-terminvestment-shareInvestmentinsubsidiary*成本法costmethod權(quán)益法equitymethod投資收益investmentincome可轉(zhuǎn)換convertibleChap.6固定資產(chǎn)capitalassets在建工程wok-in-progressconstruction折舊amortization平均年限法straight-line-method工作量法unit-of-production雙倍余額遞減法declining-balancemethod年數(shù)總和法sum-of-the-year

22、s-digitsmethod后續(xù)支出subsequentexpenditure資本化capitalizedcost費(fèi)用化expensedcost處置retirementanddisposal持有待售的固定資產(chǎn)capitalassetsheldforsale固定資產(chǎn)清理disposalofcapitalassets固定資產(chǎn)減值準(zhǔn)備allowanceofimpairmentsoncapitalassetsChap.7無形資產(chǎn)intangibleassets專利權(quán)patents非專利J技術(shù)industrialdesignregistration商標(biāo)權(quán)trademarksandtradename著作權(quán)

23、copyright特許權(quán)franchiserights土地使用權(quán)rightsofusinglandChap.8投資性房地產(chǎn)investmentproperty/profitableestateChap.9非貨幣性資產(chǎn)交換non-monetaryassetsexchange商業(yè)實(shí)質(zhì)commercialsubstanceChap.10資產(chǎn)減值assetsimpairment估計(jì)evaluation資產(chǎn)組assetsgroupcashgenerateunit商譽(yù)goodwill精品文檔Chap.11負(fù)債liabihties流動(dòng)負(fù)債currentliabilities非流動(dòng)負(fù)債non-currentl

24、iabilities初始計(jì)量initialmeasurement辭退福利firefringe進(jìn)口import出口export可轉(zhuǎn)換公司債券convertiblebondChap.12所有者權(quán)益equity實(shí)收資本issuedcapital資本公積capitalreserve股本溢價(jià)sharepremium留存收益retainedearnings未分配利潤(rùn)distributedprofitChap.13完工百分比法percentageofcompletionmethod建造合同constructioncontract直接法directmethod間接法indirectmethod分部報(bào)告segm

25、entreport關(guān)聯(lián)方relatedparty租賃lease擔(dān)保guaranteeChap.15或有事項(xiàng)contingencies或有資產(chǎn)contingentassets或有負(fù)債contingentliabilities虧損合同onerouscontractChap.16重組reorganization/resutructionChap.18借款費(fèi)用borrowingcostsborrowingexpenditure溢價(jià)premium折價(jià)discount資本化capitalizecostsChap.20所得稅incometax計(jì)稅基礎(chǔ)taxbase永久性差另Upermanentdifference暫時(shí)性差別temporarydifference應(yīng)納稅暫時(shí)性差異taxabletemporarydifferences可抵扣暫時(shí)性差異deductibletemporarydifference精品文檔遞延所得稅資產(chǎn)deferredtaxassets遞延所得稅負(fù)債deferred