财务中英文对照
国际企业中英文对照2008-09-02 13:26
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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&D）研发费用
marketing expensesSelling expenses 销售费用
Cost of revenues 营业成本
Selling Cost 销售成本
Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用
Selling and distribution costs 营销费用/行销费用General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用Operating income（loss）营业利润/（亏损）
Profit from operating activities 营业利润/经营活动之利润
Finance costs 财务费用/财务成本Financial result 财务费用
Finance income 财务收益
Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动
Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失
Equity loss of affiliates 子公司权益损失
Government grant income 政府补助Other (expense) / income 其他收入/（费用）
Loss before income taxes 税前损失Income before taxes 税前利润
Profit before tax 税前利润
Income taxes 所得税
taxes 税项
Current Income tax 当期所得税Deferred Income tax 递延所得税Interest income 利息收入
Interest income net 利息收入净额Profit for the period 本期利润Ordinary income 普通所得、普通收益、通常收入
Comprehensive income 综合收益、全面收益
Net income 净利润
Net loss 净损失
Net Margin 净利率
Income from continuing operations 持续经营收益或连续经营部门营业收益
Income from discontinued operations 非持续经营收益或停业部门经营收益
extraordinary gain and loss 特别损益、非常损益
Gain on trading securities 交易证券收益
Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润
Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）
Minority interests 少数股东权益/少数股东损益
Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income —Foreign currency translation adjustment 其他综合利润—外汇折算差异
Comprehensive (loss) / income 综合利润(亏损)
Gain on disposal of assets 处分资产溢价收入
Loss on disposal of assets 处分资产损失
Asset impairments 资产减值
Gain on sale of assets 出售资产利得Intersegment eliminations 公司内部冲销
Dividends 股息/股利/分红
Deferred dividends 延派股利
Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent 归属于母公司股东持有者的每股收益
-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）
Diluted EPS 稀释每股收益
Basic EPS 基本每股收益
Weighted average number of ordinary shares: 加权平均股数：
-Basic -基本
-Diluted -稀释/摊薄
Derivative financial instruments 衍生金融工具
Borrowings 借貸
Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference 扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈
Historical Cost 历史成本
Capital expenditures 资本支出revenues expenditure 收益支出Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operating income 营业外收入Income taxes-current 当期所得税或法人税、住民税及事业税等（日本公司用法）
Income taxes-deferred 递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest 所得税及少数股东权益前利润（亏损）
Equity in the income of investees 采权益法认列之投资收益
Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票
Number of shares outstanding at the end of the period 期末流通股数目
Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产
Dividends per share 每股股息、每股分红
Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股
Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值
Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）
Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红
profit participation capital 资本红利、资本分红
profit sharing 分红
Employee Profit Sharing 员工分红（红利）
Dividends to shareholders 股东分红（红利）
Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出
Intersegment eliminations 部门间消减
ROA（Return on assets）资产回报率/资产收益率
ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率
Equit ratio 产权比率
Current ration (times) 流动比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率
RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率
OA（Operating Assets）经营性资产OL（Operating Liabilites）经营性负债
NBC(Net Borrow Cost) 净借债费用
OI(Operating Income) 经营收益
NOA(Net Operating Assets) 净经营性资产
NFE(Net Financial Earnings) 净金融收益
NFO(Net Financial Owners) 净金融负债
FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilites leverage) 经营负债杠杆
CSE(Common Stock Equity) 普通股权益
SPREAD 差价
RE(Residual Earning) 剩余收益
二、资产负债表
balance sheet 资产负债表aggregate balance sheet 合并资产负债表
Assets 资产
Current assets 流动资产
Non-current assets 非流动资产Interests in subsidiaries 附属公司权益
Cash and cash equivalents 现金及现金等价物
Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示
Investment deposits 投资存款Designated loan 委托贷款
Financial assets 金融资产
Pledged deposits 银行保证金/抵押存款
Trade accounts receivable 应收账款
Trade and bills receivables 应收账款及应收票据
Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables 预付账款、按金及其它应收款
Total current assets 流动资产合计Tangible assets 有形资产
Intangible assets 无形资产Investment properties 投资物业Goodwill 商誉
Other intangible assets 其他无形资产
Available-for-sale investments 可供出售投资
Prepayments for acquisition of properties 收购物业预付款项
fair value 公允价值
Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产
Fixed Assets 固定资产
Plant Assets 厂房资产
Lease prepayments 预付租金Intangible assets 无形资产
Deferred tax assets 递延税/递延税项资产
Total assets 资产合计
Liabilities 负债
Current liabilities 流动负债
Short-term bank loans 短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Accounts and bills payable 应付账款及应付票据
Accrued expenses and other payables 预提费用及其他应付款Total current liabilities 流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 长期银行借款，减一年内到期的长期银行贷款
Deferred income 递延收入
Deferred tax liabilities 递延税Financial Net Debt 净金融负债
Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债
三、股东权益
Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Accumulated other comprehensiveincome 累积其他综合所得
Treasury shares 库存股票
Total shareholders’ equity股东权益合计
Equity 股东权益、所有者权益、净资产
Shareholder’s EquityStockholder's EquityOwner's Equity 股东权益、所有者权益
Total liabilities and shareholders’ equity 负债和股东权益合计
Capital and reserves attributable to the Company’s equity holders本公司权益持有人应占资本及储备
Issued capital 已发行股本
Share capital 股本
Reserves 储备
Cash reserves 现金储备
Inerim dividend 中期股息
Proposed dividend 拟派股息Proposed special dividend 拟派末期股息
Proposed special dividend 拟派特别股息
Proposed final special dividend 拟派末期特别股息
Convertible bonds 可换股债券Shareholders’ fund股东资金
四、现金流量表STATEMENTS OF CASH FLOWS
Cash flow from operating activities 经营活动产生的现金流
Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额
Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：
Depreciation and amortization 折旧及摊销
Addition of bad debt expense 坏账增加数/（冲回数）
Provision for obsolete inventories 存货准备
Share-based compensation 股票薪酬
Deferred income taxes 递延所得税Exchange loss 汇兑损失
Loss of disposal of property,plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款
Inventories 存货
Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据
Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金
Free cash flow 自由现金流
Cash flow from investing activities 投资活动产生的现金流
Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产
Payment of lease prepayment 支付预付租金
Purchases of intangible assets 购买无形资产
Proceeds from disposal of property, plant and equipment 处置固定资产所得
Government grants received 政府补助
Equity in the income of investees 采权益法认列之投资收益
Cash flow from financing activities 筹资活动产生的现金流
Net cash provided by financing activities 筹资活动产生的现金流量净额
Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得
Net cash provided by financing activities 筹资活动产生的现金
Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响
Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）/ 增加
Cash and cash equivalents at the beginning of period 期初现金及现金等价物
Cash and cash equivalents at the end of period 期末现金及现金等价物
Investments （incl. financial assets）金融资产投资
Investments in acquisitions 并购投资Net cash flow 现金流量净额
财务报表中英文对照
财务报表中英文对照 1.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 year 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
会计科目中英文对照
完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志 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
财务报表中英文汉英英汉对照
活期历史明细清单： Current Detailed List of History 帐号：Account Number 户名：Customer Name 操作地区：Operation Region 操作网点：Operation Branches 操作柜员：Operation Teller 工作日期：Date of Work 入账日期：Date Recorded 币种：Currency Type 交易代码：Transaction Code 注释：Remark 借贷：Lend or Loan 金额 Money 余额 Balance 地区 Region 网点Branches 操作员 Operator 界面 Interface 息 Interest 税Tax 工资 Wage 存deposit 支取Expenditure 汇款remittance 收费fee 批量业务 Batch Business 柜面交易 Counter transaction 开户：Account 摘要：Abstract 地点：location 打印机构：Print Agencies 现存：Cash deposit 转存：Transfer into 现支：Cash expenses 扣年税：Annual tax deduction 包月费：Monthly fee 中心入账：Center recorded 银行对账单：Bank Reconciliatio 打印柜员号printed teller sequence number numéro imprimé de caissier 打印时间 print time Temps imprimé 账号 account number numéro de compte 客户名称 account name nom et prénom de compte 币别 currency monnaie 钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets 起始日期 start date date de début 终止日期termination date / expirty date date d’expiration 交易日期 trade /transaction date date de l’opération 摘要 abstract extrait 交易金额transaction amount montant de l'opération 账号余额 account balance solde du compte 对方账号 reciprocal account number numéro de compte réciproque 对方帐户名称 reciprocal account name nom de compte réciproque 操作员号 operator number numéro de l'opérateur 自述摘要autobiographical / self-disclosure abstratct extrait autobiographique 现金存入 cash deposit dép?t en espèces 结息 interest settlement règlement d'intérêt 现金支取 cash withdraw retrait en espèces 中国银行的流水清单
新会计准则会计科目表(中英文对照)[2]
一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable
21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against
stock price declining 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account
财务报表中英文对照
一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment
应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year
会计科目中英文对照全
会计科目中英文对照全 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】
1 资产 assets？ 11~ 12 流动资产 current assets？ 111 现金及约当现金 cash and cash equivalents？ 1111 库存现金 cash on hand？ 1112 零用金/周转金 petty cash/revolving funds？ 1113 银行存款 cash in banks0 g 1116 在途现金 cash in transit？ 1117 约当现金 cash equivalents？ 1118 其它现金及约当现金 other cash and cash equivalents？ 112 短期投资 short-term investment？ 1121 短期投资 -股票 short-term investments - stock？ 1122 短期投资 -短期票券 short-term investments - short-term notes and bills？ 1123 短期投资 -政府债券 short-term investments - government bonds？ 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates？ 1125 短期投资 -公司债 short-term investments - corporate bonds？ 1128 短期投资 -其它 short-term investments - other？ 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market？113 应收票据 notes receivable？ 1131 应收票据 notes receivable？ 1132 应收票据贴现 discounted notes receivable？ 1137 应收票据 -关系人 notes receivable - related parties？ 1138 其它应收票据 other notes receivable？ 1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable？114 应收帐款 accounts receivable？ 1141 应收帐款 accounts receivable？ 1142 应收分期帐款 installment accounts receivable？ 1147 应收帐款 -关系人 accounts receivable - related parties？ 1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable？118 其它应收款 other receivables？ 1181 应收出售远汇款 forward exchange contract receivable？ 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies？1183 买卖远汇折价 discount on forward ex-change contract？ 1184 应收收益 earned revenue receivable？ 1185 应收退税款 income tax refund receivable？ 1187 其它应收款 - 关系人 other receivables - related parties？ 1188 其它应收款 - 其它 other receivables - other？ 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables？121~122 存货 inventories？ 1211 商品存货 merchandise inventory？ 1212 寄销商品 consigned goods？ 1213 在途商品 goods in transit？ 1219 备抵存货跌价损失 allowance for reduction of inventory to market？ 1221 制成品 finished goods？ 1222 寄销制成品 consigned finished goods？
财务报表各项目中英文对照
财务报表各项目中英文对照 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： Research and development costs （R&D）研发费用 marketing expenses Selling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失 Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/（费用）
中英文对照的财务报表
中英文对照的财务报表(资产负债表,损益表) 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables 1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable 1185 应收退税款 income tax refund receivable 1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts -
常见财务指标中英文简写
常见财务指标中英文简 写 SANY GROUP system office room 【SANYUA16H-
常见财务指标中英文简写 GAAP ?Generally?Accepted?Accounting?Principle?公认会计准则 CEO? Chief?Executive?Office?首席执行官 IASC International?Accounting?Standard?Committee国际会计准则委员会CPA Certificated?Public?Accountant注册会计师 WCR Working?Capital?Requirement营运资本需求量 ROE Return?on?Equity权益资本收益率（净资产收益率） ROIC Return?on?Investment?Capital投入资本收益率? EPS Earning?Per?Share每股净利润（每股收益） DPS Dividend?Per?Share?每股股利 P/E Price?-?Earning?Ratio市盈率 BVEPS Book?Value?of?Equity?Per?Share每股净资产（每股权益资本）EVA Economic?Value?Added经济增加值（经济利润） MVA Market?Value?Added市场增加值 EBT Earning?Before?Tax?税前利润 EBIT Earning?Before?Interest?And?Tax息税前利润 EAT Earning?After?Tax税后利润 ROA Return?on?Asset?资产收益率 DOL Degree?of?Operating?Leverage经营风险或经营杠杆程度 DFL Degree?of?Financial?Leverage?财务风险或财务杠杆程度 DTL Degree?of?Total?Leverage总风险或总杠杆 WACC Weighted?Average?Cost?of?Capital加权平均资本成本 TS Total?Sales销售收入? TC Total?Cost总成本 VC? Variable?Cost单位变动成本 TFC ?Total?Fixed?Cost?总固定成本 NPV Net?Present?Value净现值 IRR ?Internal?Rate?of?Return?内含报酬率 PBP Pay-back?Period回收期 BEP Break?Even?Point保本点 NWC Net?Working?Capital净营运资金 NCF Net?Cash?Flows现金净流量 DCPBP Discounted?Cash-flow?Pay-back?Period?折现累计回收期BOPBP Bailout?Pay-back?Period脱险回收期 Net P Net profit 净利润
会计科目英文对照表
会计科目英文对照表 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market
中英文对照版财务报表
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 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 长期股权投资 Long-term equity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long-term debt investment
会计科目中英文对照cpa版
第一课财务会计导读 Glossary accrual basis 权责发生制 Asset资产 balance sheet资产负债表 capital adequacy ratio 资本充足率 cash basis 收付实现制 cash flow statement现金流量表 double entry method 复式记账法 Expenses费用 Fair value公允价值 financial reports 财务报告 going concern 持续经营 guarantee 担保 Historical cost历史成本 Impairment 减值 impairment provision减值准备 income statement利润表 Liabilities负债 Maturity 到期 Net realizable value可变现净值 Owners’ Equity 所有者权益 post-amortization costs摊余成本 Present value现值 Profit利润 Replacement cost重置成本 stewardship 受托责任 transferor转出方 transferee转入方 1.资产类科目Assets 现金：Cash and cash equivalents 银行存款：Bank deposit 应收账款：Account receivable 应收票据：Notes receivable 应收股利：Dividend receivable 应收利息：Interest receivable 其他应收款：Other receivables 原材料：Raw materials 在途物资：Materials in transport 库存商品：inventory 存货跌价准备：provision for the decline in value of inventories
财务报表中英文对照表下载
财务报表中英文对照表下载 会计报表项目中英文对照表 外商投资企业会计报表项目中英文对照表(供参考) 外商投资工业企业会计报表 Financial Statements for Industrial Enterprises with Foreign Investmen T ━━━━━━━━━━━━━━━━ (企业名称NAME OF ENTERPRISE) 资产负债表BALANCE SHEE T _____年_____月_____日会外工01表 As of (month/date)19 FORM AFI(INDUSTRIAL)-01 单位MONETARY UNIT: ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 资产行次年初数期末数ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD ──────────────────────────────────────── 流动资产： CURRENT ASSETS 现金 Cash on hand 1 银行存款 Cash in bank 2
有价证券 Marketable securities 4 应收票据 Notes receivable 5 应收账款 Accounts receivable 6 减：坏账准备 Less: provision for bad debts 7 预付货款 Advances to suppliers 8 其他应收款 Other receivables 10 待摊费用 Prepaid expense 11 存货 Inventories 12 减：存货变现损失准备Less: Provision for loss on realization of inventories 13 一年内到期的长期投资 Long-term investments maturing within one year 15 其他流动资产 Other current assets 16 流动资产合计 Total current assets 17 长期投资：LONG-TERM INVESTMENTS: 长期投资 Long-term investments
会计科目中英文对照表
最新会计科目中英文对照表 一、资产类 Assets 二、流动资产 Current assets 三、货币资金 Cash and cash equivalents 四、1001 库存现金 Cash on hand 五、1002 银行存款 Cash in bank 六、1009 其他货币资金 Other cash and cash equivalents 七、′100901 外埠存款 Other city Cash in bank 八、′100902 银行本票 Cashier′s cheque 九、′100903 银行汇票 Bank draft 十、′100904 信用卡 Credit card 十一、′100905 信用证保证金 L/C Guarantee deposits 十二、′100906 存出投资款 Refundable deposits 十三、1101 短期投资 Short-term investments 十四、′110101 股票 Short-term investments - stock 十五、′110102 债券 Short-term investments - corporate bonds 十六、′110103 基金 Short-term investments - corporate funds 十七、′110110 其他 Short-term investments - other 十八、1102 短期投资跌价准备 Short-term investments falling price reserves 十九、应收款 Account receivable 二十、1111 应收票据 Note receivable 二十一、银行承兑汇票 Bank acceptance
会计报表中英文对照
?会计报表中英文对照
Accounting
1.Financial reporting（财务报告）includes not only financial statements but also other means of communicating information that relates,directly or indirectly,to the information provided by a business enterprise’s accounting system----that is,information about an enterprise’s resources,obligations, earnings,etc. 2.Objectives of financial reporting:财务报告的目标 Financial reporting should: (1)Provide information that helps in making investment and credit decisions. (2)Provide information that enables assessing future cash flows. (3)Provide information that enables users to learn about economic resources, claims against those resources,and changes in them. 3.Basic accounting assumptions基本会计假设 (1)Economic entity assumption会计主体假设 This assumption simply says that the business and the owner of the business are two separate legal and economic entities.Each entity should account and report its own financial activities. (2)Going concern assumption持续经营假设 This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives. This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time. This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date. (3)Time period assumption会计分期假设 This assumption assumes that the economic life of a business can be divided into artificial time periods. The most typical time segment=Calendar Year Next most typical time segment=Fiscal Year (4)Monetary unit assumption货币计量假设 This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records,and the unit of measure remains relatively constant over time in terms of purchasing power. In essence,this assumption disregards the effects of inflation or deflation in the economy in which the entity operates. This assumption provides support for the"Historical Cost"principle. 4.Accrual-basis accounting权责发生制会计 5.Qualitative characteristics会计信息质量特征 (1)Reliability可靠性 For accounting information to be reliable,it must be dependable and trustworthy. Accounting information is reliable to the extend that it is: Verifiable:means that information has been objectively determined,arrived at, or created.More than one person could consider the facts of a situation and reach a similar conclusion.