中英文对照财务报表常用单词

中英文对照财务报表（有何谬误，欢迎指正）

利润表Profit & Loss Accou nt

2002 年11 月for the month ended 30/11

资产负债表Balance Sheet

项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款

Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品（库存商品） Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled

G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment ：其中:

长期股权投资Including long term equity investment 长期债权投资Long term securities investment

* 合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中: 土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中: 固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets

其中: 特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets 递延税款借项Deferred assets debits 资产总计Total Assets

资产负债表（续表） Balance Sheet

项目ITEM 短期借款Short-term loans 应付票款Notes payable 应付帐款Accounts payab1e 预收帐款Advances from customers 应付工资Accrued

payro1l 应付福利费Welfare payable 应付利润（股利） Profits payab1e 应

交税金Taxes payable 其他应交款Other payable to government 其他应付款Other creditors 预提费用Provision for expenses 预计负债Accrued liabilities 一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities 流动负债合计Total current liabilities 长期借款Long-term loans payable 应付债券Bonds payable 长期应付款long-term accounts payable 专项应付款Special accounts payable 其他长期负债Other long-term liabilities 其中: 特准储备资金

Including:Special reserve fund 长期负债合计Total long term liabilities 递延税款贷项Deferred taxation credit 负债合计Total liabilities

* 少数股东权益Minority interests 实收资本（股本） Subscribed Capital

国家资本National capital 集体资本Collective capital 法人资本Legal

person"s capital 其中: 国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital 个人资本Personal capital 外商资本Foreign businessmen"s capital 资本公积Capital surplus 盈余公积surplus reserve

其中：法定盈余公积Including:statutory surplus reserve 公益金public welfare fund

补充流动资本Supplerme ntary curre nt capital

*未确认的投资损失（以“-”号填列）Un affirmed in vestme nt loss

未分配禾润Retained earnings

夕卜币报表折算差额Con verted differe nee in Foreig n Currency Stateme nts

所有者权益合计Total shareholders equity

负债及所有者权益总计Total Liabilities & Equity

禾I」润表INCOME STATEMENT

项目ITEMS

产品销售收入Sales of products

其中：出口产品销

售收入Including : Export sales

减：销售折扣与折让Less : Sales discount and allowances

产品销售净额Net sales of products

减：产品销售税金Less: Sales tax

产品销售成本Cost of sales

其中：出口产品销售成本Including : Cost of export sales

产品销售毛禾Gross profit on sales

减：销售费用Less : Selling expenses

管理费用Gen eral and admi ni strative expe nses

财务费用Finan cial expe nses

其中：禾息支出（减禾【J息收入）Including : Interest expenses （minusinterest ihcome）

汇兑损失（减汇兑收益） Exchange losses（minus exchange gains）

产品销售利润Profit on sales

力卩：其他业务禾润Add: profit from other operations

营业利润Operating profit

力卩：投资收益Add: In come on inv estme nt

力卩：营业外收入Add: Non-operati ng in come

减：营业外支出Less：Non-operating expenses

力卩：以前年度损益调整Add: adjustment of loss and gain for previous years

利润总额Total profit

减：所得税Less : In come tax

净利润Net profit

本文来自：人大经济论坛会计与财务管理版，详细出处参考：

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会计要素的计量属性basis of measurement

历史成本historical cost

重置成本replacement cost

可实现净值net-realizable value 现值present value 公允价值fair value 财务报告financial statement 资产负债表Balance Sheet 利润表Income Statement 现金流量表Cash Flow Statement 所有者权益变动表Statement of Changes in Equity 附注notes Disclosure notes Chap. 2 货币资金monetary assets 现金cash 银行账户bank account 现金等价物cash equivalent Chap.

3 金融资产financial instruments 以公允价值计量且变动计入当期损益的金融资产Measure at fair value through profit or loss 交易性金融资产held for trading 指定为以公允价值计量且变动计入当期损益的金融资产Identified as at fair value through profit or loss 持有到期投资Held-to - maturity investment 贷款和应收账款Loans and receivables 可供出售金融资产

available-for-sale financial assets 减值impairment 减值损失impairment loss Chap. 4 存货inventory 存货的种类：Classification of inventory 原材料raw materials inventory 在产品work-in-progress inventory 半成品component parts 产成品finished goods inventory 商品merchandise inventory 周转材料supplies inventory 发出存货的计量cost flow assumption 先进先出法first-in-first-out (FIFO) 后进先出法last-in-

first-out (LIFO) 移动加权平均法moving-average unit cost 全月一次加权平均法weighted-average system 个别计价法(具体辨认法) specific identification 期末存货的计量ending balance of inventory 成本与可变现净值孰低lower-of - cost-or-market value

Net-realizable value

存货跌价准备Allowance to reduce inventory to LCM 资产减值损失—存货减值损失loss of impairment on assets -------------------- loss of impairment on inventory

Chap. 5

长期股权投资Iong-term investment - share

Investment in subsidiary ***

成本法cost method

权益法equity method

投资收益investment income 可转换convertibIe

Chap. 6

固定资产capitaI assets

在建工程wok-in-progress construction

折旧amortization

平均年限法straight-Iine-method

工作量法unit-of- production

双倍余额递减法decIining-baIance method 年数总和法sum-of-the-years-

digits method 后续支出subsequent expenditure 资本化capitaIized cost 费用化expensed cost 处置retirement and disposaI 持有待售的固定资产

capitaI assets heId for saIe 固定资产清理disposaI of capitaI assets 固定资产减值准备aIIowance of impairments on capitaI assets Chap. 7 无形资产intangibIe assets 专利权patents 非专利技术industriaI design registration 商标权trademarks and trade name 著作权copyright 特许权franchise rights 土地使用权rights of using Iand

Chap. 8

投资性房地产investment property / profitabIe estate

Chap. 9

非货币性资产交换non-monetary assets exchange 商业实质commerciaI substance

Chap. 10

资产减值assets impairment

估计evaIuation

资产组assets group cash generate unit

商誉goodwiII

Chap. 11 负债liabilities 流动负债current liabilities 非流动负债non-current liabilities 初始计量initial measurement 辞退福利fire fringe 进口import 出口export 可转换公司债券convertible bond Chap. 12 所有者权益equity 实收资本issued capital 资本公积capital reserve 股本溢价share premium 留存收益retained earnings 未分配利润distributed profit Chap. 13 完工百分比法percentage of completion method 建造合同construction contract 直接法direct method 间接法indirect method 分部报告segment report 关联方related party 租赁lease 担保guarantee Chap. 15 或有事项contingencies 或有资产contingent assets 或有负债contingent liabilities 亏损合同onerous contract Chap.16

重组reorganization /resutruction Chap. 18 借款费用borrowing costs borrowing expenditure 溢价premium 折价discount 资本化capitalize costs Chap. 20 所得税income tax 计税基础tax base 永久性差别permanent difference 暂时性差别temporary difference 应纳税暂时性差异taxable temporary differences 可抵扣暂时性差异deductible temporary difference 递延所得税资产deferred tax assets

递延所得税负债deferred tax liabilities

Chap. 21

夕卜币折算translation of foreign currency

夕卜币交易foreign currency transactions

夕卜币财务报表折算translation of foreign currency financial statement 即期汇率current exchange rate

远期汇率future exchange rate

通货膨胀in flation

Chap. 22

出租人lessor

承租人lessee

经营租赁operating lease

融资租赁finance lease / capital lease

售后租回sale and leaseback

Chap. 23

会计政策、会计估计变更和差错更正

Chan ges in acco un ti ng policies, cha nges in acco unting estimates and

correct ions of errors

会计估计

Acco un ti ng estimates

Ch ap. 24

资产负债表日后事项

Eve nts after the bala nee sheet date

调整事项Adjusti ng eve nt

非调整事项Un adjust ing eve nt

利润分配profit allocation

以前年度损益调整retained earnings--prior year adjustment

Un distributed profit —prior year adjustme nt

Chap. 25

企业合并corporate comb in ati on

长期股权投资Iong-term investment--share

Inv estme nt in subsidiary ***

Ch ap. 26

合并财务报表consolidated financial statement

Con solidated Bala nee Sheet

Con solidated In come Stateme nt

Con solidated Cash Flow Stateme nt

Con solidated Stateme nt of Chan ges in Equity

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