中英文财务报表词汇(1)

Fourshortwordssumupwhathasliftedmostsuccessfulindividualsabovethecrowd:alittlebitmore.------------------------------------------author------------------------------------------date中英文财务报表词汇(1)中英文财务报表词汇(1)中英文财务报表词汇(1)----------------------------------------------------------------------------------------------------中英文财务报表词汇(1)--------------------------------------------------中英文财务报表词汇一、企业财务会计报表封面  FINANCIALREPORTCOVER 报表所属期间之期末时间点  PeriodEnded所属月份   ReportingPeriod报出日期   SubmitDate记账本位币币种   LocalReportingCurrency审核人   Verifier填表人   Preparer  二、资产负债表   BalanceSheet 资产   Assets流动资产   CurrentAssets货币资金   BankandCash短期投资   CurrentInvestment一年内到期委托贷款   Entrustedloanreceivableduewithinoneyear减：一年内到期委托贷款减值准备   Less:ImpairmentforEntrustedloanreceivableduewithinoneyear减：短期投资跌价准备   Less:Impairmentforcurrentinvestment短期投资净额   Netbalofcurrentinvestment  三、利润及利润分配表   Incomestatementandprofitappropriation 一、主营业务收入   Revenue减：主营业务成本   Less:CostofSales主营业务税金及附加   SalesTax二、主营业务利润（亏损以“—”填列）   GrossProfit(-meansloss)加：其他业务收入   Add:Otheroperatingincome减：其他业务支出   Less:Otheroperatingexpense减：营业费用   Selling&Distributionexpense管理费用   G&Aexpense财务费用   Financeexpense三、营业利润（亏损以“—”填列）   Profitfromoperation(-meansloss)加：投资收益（亏损以“—”填列）   Add:Investmentincome补贴收入   SubsidyIncome营业外收入   Non-operatingincome减：营业外支出   Less:Non-operatingexpense四、利润总额（亏损总额以“—”填列）   ProfitbeforeTax减：所得税   Less:Incometax少数股东损益   Minorityinterest加：未确认投资损失   Add: Unrealisedinvestmentlosses五、净利润（净亏损以“—”填列）   Netprofit(-meansloss)加：年初未分配利润   Add:Retainedprofits其他转入   Othertransfer-in六、可供分配的利润   Profitavailablefordistribution(-meansloss)减：提取法定盈余公积   Less:Appropriationofstatutorysurplusreserves提取法定公益金   Appropriationofstatutorywelfarefund提取职工奖励及福利基金   Appropriationofstaffincentiveandwelfarefund提取储备基金   Appropriationofreservefund提取企业发展基金   Appropriationofenterpriseexpansionfund利润归还投资   Capitalredemption七、可供投资者分配的利润   Profitavailableforowners'distribution减：应付优先股股利   Less:Appropriationofpreferenceshare'sdividend提取任意盈余公积   Appropriationofdiscretionarysurplusreserve应付普通股股利   Appropriationofordinaryshare'sdividend转作资本（或股本）的普通股股利   Transferfromordinaryshare'sdividendtopaidincapital八、未分配利润   Retainedprofitafterappropriation补充资料：   SupplementaryInformation:1．出售、处置部门或被投资单位收益   Gainsondisposalofoperatingdivisionsorinvestments2．自然灾害发生损失   Lossesfromnaturaldisaster3．会计政策变更增加（或减少）利润总额   Increase(decrease)inprofitduetochangesinaccountingpolicies4．会计估计变更增加（或减少）利润总额   Increase(decrease)inprofitduetochangesinaccountingestimates5．债务重组损失   Lossesfromdebtrestructuring 应收票据   Notesreceivable应收股利   Dividendreceivable应收利息   Interestreceivable应收账款   Accountreceivable减：应收账款坏账准备   Less:BaddebtprovisionforAccountreceivable应收账款净额   NetbalofAccountreceivable其他应收款   Otherreceivable减：其他应收款坏账准备   Less:BaddebtprovisionforOtherreceivable其他应收款净额   NetbalofOtherreceivable预付账款   Prepayment应收补贴款   Subsidyreceivable存货   Inventory减：存货跌价准备   Less:ProvisionforInventory存货净额   NetbalofInventory已完工尚未结算款   Amountduefromcustomerforcontractwork待摊费用   DeferredExpense一年内到期的长期债权投资   Long-termdebtinvestmentduewithinoneyear一年内到期的应收融资租赁款   Financeleasereceivablesduewithinoneyear其他流动资产   Othercurrentassets流动资产合计   Totalcurrentassets长期投资   Long-terminvestment长期股权投资   Long-termequityinvestment委托贷款   Entrustedloanreceivable长期债权投资   Long-termdebtinvestment长期投资合计   Totalforlong-terminvestment减：长期股权投资减值准备   Less:Impairmentforlong-termequityinvestment减：长期债权投资减值准备   Less:Impairmentforlong-termdebtinvestment减：委托贷款减值准备   Less:Provisionforentrustedloanreceivable长期投资净额   Netbaloflong-terminvestment其中：合并价差   Include:Goodwill(Negativegoodwill)固定资产   Fixedassets固定资产原值   Cost减：累计折旧   Less:AccumulatedDepreciation固定资产净值   Netbal减：固定资产减值准备   Less:Impairmentforfixedassets固定资产净额   NBVoffixedassets工程物资   Materialholdsforconstructionoffixedassets在建工程   Constructioninprogress减：在建工程减值准备   Less:Impairmentforconstructioninprogress在建工程净额   Netbalofconstructioninprogress固定资产清理   Fixedassetstobedisposedof固定资产合计   Totalfixedassets无形资产及其他资产   Otherassets&Intangibleassets无形资产   Intangibleassets减：无形资产减值准备   Less:Impairmentforintangibleassets无形资产净额   Netbalofintangibleassets长期待摊费用   Long-termdeferredexpense融资租赁——未担保余值   Financelease–Unguaranteedresidualvalues融资租赁——应收融资租赁款   Financelease–Receivables其他长期资产   Othernon-currentassets无形及其他长期资产合计   Totalotherassets&intangibleassets递延税项   DeferredTax递延税款借项   DeferredTaxassets资产总计   Totalassets负债及所有者（或股东）权益   Liability&Equity流动负债   Currentliability短期借款   Short-termloans应付票据   Notespayable应付账款   Accountspayable已结算尚未完工款预收账款   Advancefromcustomers应付工资   Payrollpayable应付福利费   Welfarepayable应付股利   Dividendpayable应交税金   Taxespayable其他应交款   Otherfeespayable其他应付款   Otherpayable预提费用   AccruedExpense预计负债   Provision递延收益   DeferredRevenue一年内到期的长期负债   Long-termliabilityduewithinoneyear其他流动负债   Othercurrentliability流动负债合计   Totalcurrentliability长期负债   Long-termliability长期借款   Long-termloans应付债券   Bondspayable长期应付款   Long-termpayable专项应付款   Grants&Subsidiesreceived其他长期负债   Otherlong-termliability长期负债合计   Totallong-termliability递延税项   DeferredTax递延税款贷项   DeferredTaxliabilities负债合计   Totalliability少数股东权益   Minorityinterests所有者权益（或股东权益）   Owners’Equity实收资本（或股本）   Paidincapital减；已归还投资   Less:Capitalredemption实收资本（或股本）净额   NetbalofPaidincapital资本公积   CapitalReserves盈余公积   SurplusReserves其中：法定公益金   Include:Statutoryreserves未确认投资损失   Unrealisedinvestmentlosses未分配利润   Retainedprofitsafterappropriation其中：本年利润   Include:Profitsfortheyear外币报表折算差额   Translationreserve所有者（或股东）权益合计   TotalEquity负债及所有者（或股东）权益合计   TotalLiability&Equity