香港会计报表中英文对照

会计报表术语中英文对照

一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩

FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额

Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率

Other income and gain 其他收入及利得

EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润

Operating income（loss） 营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率

EBIT margin EBIT率（营业利润率）

Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用：

一、损益表INCOME STATEMENT

Aggregate income statement 合并损益表

Operating Results 经营业绩

FINANCIAL HIGHLIGHTS 财务摘要

Gross revenues 总收入/毛收入

Net revenues 销售收入/净收入

Sales 销售额

Turnover 营业额

Cost of revenues 销售成本

Gross profit 毛利润

Gross margin 毛利率

Other income and gain 其他收入及利得

EBITDA 息、税、折旧、摊销前利润（EBITDA）

EBITDA margin EBITDA率

EBITA 息、税、摊销前利润

EBIT 息税前利润/营业利润

Operating income（loss）营业利润/（亏损）

Operating profit 营业利润

Operating margin 营业利润率

EBIT margin EBIT率（营业利润率）

Profit before disposal of investments 出售投资前利润

Operating expenses: 营业费用：

Research and development costs （R&

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 asset

会计科目名称和编号Chart of Accounts顺序号编号110012100231009

100901

100902

100903

100904

100905

100906

41101

110101

110102

110103

110110

5110261111711218112291131101133111141121151131161141201151211161221171231181232191241201243211244221251231261241271251281261291271301281401

140101

140102

291402

140201

140202名称一、资产类现金银行存款其他货币资金外埠存款银行本票银行汇票信用卡信用证保证金存出投资款短期投资股票债券基金其他短期投资跌价准备应收票据应收股利应收利息应收账款其他应收款坏账准备预付账款应收补贴款物资采购原材料包装物低值易耗品材料成本差异自制半成品库存商品商品进销差价委托加工物资委托代销商品受托代销商品存货跌价准备分期收款发出商品待摊费用长期股权投资股票投资其他股权投资长期债权投资债券投资其他债权投资NO.CodeTitleI. Assets11001Cash on hand21002Cas

香港酒店中英文名对照

香港酒店中英文名对照

酒店英文名

Ashley Apartments Hotel B P International House Bishop Lei International House Booth Lodge (The Salvation Army

Caritas Oswald Cheung International House Central Park Hotel Century Inn Charterhouse City Garden Hotel Concourse Hotel Conrad Hong Kong Cosco Cosmo Hotel Cosmopolitan Hotel Disney's Hollywood Hotel Dorsett Far East Hotel Dorsett Olympic Hotel Dorsett Seaview Hotel Eaton Hotel Hong Kong Emperor (Happy Valley) Empire Hotel Hong Kong Empire Hotel Kowloon Evergreen Hotel Excelsior Hong Kong Exp

A

A股代码 A-share stock code

A股简称 A-share ticker

A股上市地

Place of A-share listing

B股代码

B-share stock code B股简称 B-share ticker B股上市地

Place of B-share listing 保单红利支出

Policyholder dividend expense 保户储金及投资款

Deposits from policyholders

保户储金及投资款净增加额

Net increase in deposits from policyholders 保户质押贷款 Policy pledge loans 保险合同准备金

Insurance contract reserves 保险业务收入

Income from insurance business 财务费用

Financial expenses

拆出资金

Loans to banks and other financial institutions 拆入资金

Placements from banks and other financ

财务

The Optimization Method of Financial Statements Based on Accounting Management Theory

Abstract—This paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system should be replaced by a “segregat

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 debe

财会名词汉英对照表

（1）会计与会计理论

会计accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder

债权人 Creditor

财务会计 Financial Accounting

管理会计 Management Accounting 成本会计 Cost Accounting

私业会计 Private Accounting 公众会计 Public Accounting

注册会计师 CPA Certified Public Accountant

国际会计准则委员会 IASC 美国注册会计师协会 AICPA

财务会计准则委员会 FASB 管理会计协会 IMA

美国会计学会 AAA 税务稽核署 IRS

独资企业 Proprietorship

合伙人企业 Partnership 公司 Corporation

会计目标 Accounting

财会名词汉英对照表

（1）会计与会计理论

会计accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder

债权人 Creditor

财务会计 Financial Accounting

管理会计 Management Accounting 成本会计 Cost Accounting

私业会计 Private Accounting 公众会计 Public Accounting

注册会计师 CPA Certified Public Accountant

国际会计准则委员会 IASC 美国注册会计师协会 AICPA

财务会计准则委员会 FASB 管理会计协会 IMA

美国会计学会 AAA 税务稽核署 IRS

独资企业 Proprietorship

合伙人企业 Partnership 公司 Corporation

会计目标 Accounting