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首页 财务术语(中英文)

财务术语(中英文).doc

财务术语(中英文)

silviasky
2009-08-11 0人阅读 举报 0 0 暂无简介

简介:本文档为《财务术语(中英文)doc》,可适用于外语资料领域

中文英文中国注册会计师独立审计准则ChinaRegisteredAccountantsIndependentAuditingNorms企业会计准则Enterpriseprinciple工业企业会计准则Industryenterpriseprinciple现金流量表Cashflowsstatement编制单位Nameofenterprise项目Items行次LineNo金额Amount一经营活动产生的现金流量Cashflowofbusinessactivities销售商品、提供劳务收到的现金Cashreceivedfromsalesandservices收到的税费返还Valueaddedtaxonsalesreceivedandrefundsofvalueaddedtaxpaid收到的其他与经营活动有关的现金Refundofothertaxesandlevyotherthanvalueaddedtax现金流入小计Subtotal:cashinflows购买商品接受劳务支付的现金Cashreceivedfrompurchasesandservices支付给职工以及为职工支付的现金Cashpaidtoandpaidforemployees支付的各项税费Taxespaid支付的其他与经营活动有关的现金Cashpaidforotherbusinessactivities现金流出小计Subtotal:casholows经营活动产生的现金流量净额Netcashflowfrombusinessactivities二投资活动产生的现金流量Cashflowfrominvestmentactivities收回投资所收到的现金Cashreceivedfromreturnofinvestments取得投资收益所收到的现金Cashreceivedfromdistributionofdividendsorprofits 处置固定资产、无形资产和其他长期资产所收到的其他与投资活动有关的现金Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlongtermassets现金流入小计Subtotalofcashinflows购建固定资产、无形资产和其他长期资产所投资所支付的现金Cashpaidtoacquiredfixedassets,intangibleassetsandotherlongtermassets支付的其他与投资活动有关的现金Othercashreceivedrelatingtoinvestingactivities 现金流出小计Sub–totalcasholows投资活动产生的现金流量净额Netcashflowofinvestingactivities三筹资活动产生的现金流量Cashflowsfromfinancingactivities吸收投资所收到的现金Proceedsfromissuingshares借款所收到的现金Proceedsfromborrowings 收到的其他与筹资活动有关的现金Otherproceedsrelatingtofinancingactivities现金流入小计Subtotalofcashinflows偿还债务所支付的现金Cashrepaymentsofamountsborrowed分配股利、利润或偿付利息所支付的其他与筹资活动有关的现金Cashpaymentsfordistributionofdividendsorprofits,interestexpenses,andotherpaymentsrelatingtofinancingactivities现金流出小计Sub–totalcasholows筹资活动产生的现金流量净额Netcashflowsfromfinancingactivities四汇率变动对现金的影响EffectofForeignExchangeRateChangesonCash 五现金及现金等价物净增加额Netincreaseincashcashequivalents补充资料Supplementaryinformation将净利润调节为经营活动现金流量Reconciliationofnetprofittocashflowsfrombusinessactivities净利润Netprofit加:计提的资产减值准备Add:Allowanceforlossonrealizationofcapital固定资产折旧Depreciationoffixedassets无形资产摊销Amortizationofintangibleassets待摊费用减少(减:增加)Reduceofdeferredexpenses(reduce:increase)预提费用增加(减:减少)Increaseofaccruedexpense(reduce:decrease)处置固定资产、无形资产和其他Lossesondisposaloffixedassets,intangibleassetsandotherlongtermassets(ordeduct:gains) 固定资产报废损失Lossesonscrappingoffixedassets财务费用Financialexpenses投资损失(减:收益)Lossesarisingfrominvestments(ordeduct:gains)递延税款贷项(减:借贷)Deferredtaxcredit(ordeduct:debit)存货的减少(减:增加)Decreaseininventories(ordeduct:increase)经营性应收项目的减少(减:增加)Decreaseinoperatingreceivables(ordeduct:increase)经营性应付项目的增加(减:减少)Increaseinoperatingreceivables(ordeduct:decrease)其他Others经营活动产生的现金流量净额Netcashflowfromoperatingactivities不涉及现金收支的投资和筹资活动Notinvolvedwithinvestmentandfinancingactivitiesofreceiptsanddisbursements债务转为资本Debtconvertedtoassets一年内到期的可转换公司债券Convertiblebondmaturingwithinoneyear融资和入固定资产Financingandenteringintofixedassets现金及现金等价物净增加情况Netincreaseincashandcashequivalents现金的期末余额Cashattheendoftheperiod减:现金的期初余额Less:cashatthebeginningoftheperiod减:现金等价物的期末余额Less:cashequivalentsattheendoftheperiod减:现金等价物的期初余额Less:cashequivalentsatthebeginningoftheperiod现金及现金等价物净增加额Netincreaseincashandcashequivalents资产负债表Balancesheet年初数Atbeginningofyear年末数Atendofyear货币资金Monetaryfund短期投资Shortterminvestment应收票据Notesreceivable应收股利Dividendsreceivable应收利息Interestreceivable应收帐款Accountsreceivable其他应收帐款Otherreceivable预付款额Repaid期货保证金Depositoffutures应收补贴款Allowancereceivable应收出口退税Importtaxreceivable存货Inventories其中:原材料Rawmaterial产成品(库存商品)Finishedgoods待摊费用Deferredandprepaidexpenses待处理流动资产净损失Netlossofcurrentassetdisposal一年内到期的长期债权投资Longtermcreditor’srightsinvestmentmaturingwithinoneyear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资Longterminvestments其中:长期股权投资Longterminvestment长期债权投资Longtermcreditor’srightsinvestment长期投资合计Totallongterminvestment合并价差Consolidatevarianceinprice固定资产原价Fixedassetscost减:累计折旧Less:accumulateddepreciation固定资产净值Fixedassetsnetvalue减:固定资产减值准备Provisionforlessonfixedassets固定资产净额Fixedassetsnetamount固定资产清理Disposaloffixedassets工程物资Engineeringmaterial在建工程Constructioninprogress待处理固定资产净损失Netlossoffixedassetdisposal固定资产合计Totalfixedassets无形资产Intangibleassets其中:土地使用权Including:landaccess递延资产Deferredcapital其中:固定资产修理Including:fixedassetsrepaired固定资产改良支出ImprovedexpenseofFA其他长期资产Otherlongtermassets其中:特准储备物资Speciallyapprovedreservedmaterials无形及其他资产合计Totalintangibleassets递延税款借项Deferredtaxesdebit资产总计Totalassets短期借款Currentliabilities预收帐款Advancedreceived应付工资Accruedpayable应付福利费Welfarepayable应付利润(股利)Dividendspayable应交税金Taxespayable其他应交款Otherhandpayable其他应付款Otherpayable预提费用Accruedexpenses预计负债Estimateliabilities长期应付款Longtermpayment专项应付款Paymentspecial其他长期债务Otherlongdebts长期负债合计Totallongtermliabilities少数股东权益Minorityshareholdersequity实收资本(股本)Paidincapital国家资本Countrycapital集体资本Collectivecapital法人资本Corporatecapital其中:国有法人资本Including:statedownedcorporatecapital集体法人资本Collectivecorporatecapital个人资本Personalcapital外商资本Foreigncapital资本公积Capitalsurplus赢余公积Surplus其中:法定赢余公积Legalsurplus公益金Publicwelfarefunds补充流动资本Supplementalcurrentcapital未确认的投资损失(以“”号填列)Notconfirmedinvestmentloss未分配利润Retainedearnings外币报表折算差额EffectofForeignExchangeRateChangesonCash 所有者权益合计Totalinvestors'equity负债和所有者权益总计TotalliabilitiesandInvestors'Equity利润及利润分配表Incomestatementanddistribution主营业务收入Salesofproducts其中:出口产品(商品)销售收入Including:exportsales进口产品(商品)销售收入Salesofimportedgoods减:折扣与折让Less:Salesdiscountsandallowances主营业务收入净额Netsales减:主营业务成本Costofsales其中:出口产品(商品)销售成本Including:exportcost主营业务税金及附加Salestax经营费用Operationexpenses递延收益Differedincome代购代销收入Salesoncommissionbases主营业务利润(亏损以“”号填列)Profitonsales营业费用Incomefromotheroperation管理费用Generalandadministrativeexpense财务费用Financeexpense营业利润(亏损以“”号填列)Operationprofit加:投资收益(损失以“”号填列)Add:InvestmentIncome期货收益Futureincome补贴收入Allowanceincome其中:补贴前亏损企业补贴收入Allowanceincomeofformerlossincurringenterprises营业外收入Nonoperationexpense其中:处置固定资产净收益IncludingincomeofDisposaloffixedassets非货币性交易收益Nonmoneynessbusinessincome出售无形资产收益SalesofINTANGIBLEASSETS其中:用以前年度含量工资结余弥补利润减:营业性支出Reduce:operationexpense其中:处置固定资产净损失Including:lossofFAdisposal债务重组损失Lossofdebtrecombination罚款支出Penaltyexpense捐赠支出Contributionexpense其他支出Otherexpense其中:结转的含量工资包干结余加:以前年度损益调整利润总额(亏损总额以“”号填列)减:所得税Reduce:incometax加:少数股东损益Add:fewshareholders’equity加:未确认的投资损失(以“”号填列)Add:notconfirmedinvestmentloss净利润(净亏损以“”号填列)Netearning加:年初未分配利润Beginningretainedearnings赢余公积补亏Surpluscoveringtheloss其他调整因素Otheradjustablefactors可供分配的利润Availableallocatedprofits减:单项留用的利润Less:profitleftbysingleitem补充流动资本Supplementalcurrentassets提取法定赢余公积Withdrawalofcorporatesurplus提取法定公益金Withdrawalofcorporatepublicwelfarefunds提取职工奖励及福利基金Withdrawalofincentivepaymentandwelfarefunds提取储备基金Withdrawalofreservefunds提取企业发展基金Withdrawalofenterpriseexpansionfunds利润归还投资可供投资者分配的利润应付优先股股利提取任意赢余公积Withdrawalofrandomsurplus应付普通股股利Ordinarystockdividendpayable转作资本(股本)的普通股股利Ordinarystockdividendconvertedtoasset(capitalstock)未分配利润Retainedearnings其中:应由以后年度税前利润弥补的亏损Reparativelossbyyearlytax

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