英文表花费

英文表花费
英文表花费

英语十一种“钱”的表达方法

初学英语的人,常用expense来表示一切“费用”。其实expense主要是“花费”、“开支”之意,如current expenses“日常开支”,selling expenses“销售费用”,travelling expenses“旅费”等等。在现实生活中,各种“费用”有各种不同的表达法:

一、admission (n.)指入场费。

如:admission by ticket only凭票入场

二、charge (n.)“原价、要价”。

常用复数,主要用于一次性劳务所收取的费用,如服务费、行李超重费、旅馆费等等。

如:What are the charges in the hotel?

这家旅馆收费多少?

三、cost (n.)本义为“成本”、“原价”。

常常用来表示对已取得的货物或劳务所支付的费用。

如:The cost of seeing a movie is seven dollars.看一场电影要花七美元。

四、fare (n.)指旅客乘公共汽车、出租车、火车、轮船、飞机等所支付的费用。

如:All fares, please.

(公共汽车售票员用语)请买票。

五、fee (n.)医生、律师或其它专门职业的佣金及会费、手续费、停车费等。

如:My lawyer's hourly fee is 130 dollars.

我的律师的佣金是每小时130美元。

六、freight (n.)运费,指海运、空运、陆运的费用。

如:Who will pay the freight on this order?

谁支付这批定货的运费?

七、postage (n.)指邮费。

如:How much postage do I need to send this package?寄这个包裹须付多少钱?

八、rent (n. )土地、建筑物、房舍、机器等定期的租费。

如:The student owed three months’rent for my house.那学生欠我三个月的房租。

九、tip (n.)小费。

如:I gave my barber a fat tip.

我给理发师优厚的小费。

十、toll (n.)道路、桥梁、港口、市场的捐税、通行费及电话费等。

如:This month I had to pay 200 yuan toll call.这个月我要缴200元的电话费。

十一、tuition (n.)学费。

如:John took out a loan to pay his tuition.

约翰贷款交付学费。

英语表示“走”的20种形式

1.The drunkard staggered(蹒跚)from the coffee shop and clung to a lamp-post.

2.The hitch-hikers reached the town after a long walk and plodded(重步行走)wearily to the hotel.

3. The man whose wife was expecting the first baby was pacing(踱步)nervously up and down the hospital corridor.

4. After class, the children did not go home direct but loitered(游荡)on the way.

5. The manager strode(大步走)into the office and asked who was late for work.

6.The puppy strayed(迷途)from its home and was completely lost.

7.The cock is strutting(昂头阔步)up and down the farmyard.

8. After dinner, I went rambling(漫步)in the park.

9.The thief has been lurking(潜行)in a corner for his unsuspecting victims.

10.Not wishing to be noticed, the boy crept(爬行)downstairs.

11. At the weekend, Tom and his friends went strolling(闲逛)in the town.

12. In her hurry, the maid stumbled(绊倒)and fell flat on the floor.

13. The farmer trudged(艰难地走)home with his hoe.

14. The mountaineers scrambled(攀爬)up the hill side.

15. The car lurched(摇摆不定)forward across the grass.

16. With one leg hurt, John limped(跛行)home.

17. Beasts come out to prowl(四处觅食)after their prey at night.

18. Before babies can walk, they crawl(爬行).

19. The victorious army marched(迈进)into the conquered city.

20. The pedestrians rushed(快步走)here and there in the rain.

感受外国人的肢体语言

我们中国人常用“绘声绘色”、“比手划脚”、“眉飞色舞”等来形容一个

人说话生动的情景,有时也会用“使眼色”、“摆手”等一些体势语言。英美人

使用的体势语言也很丰富。因为体势语言的使用,使语言不仅生动有趣,还有了直观的视觉感受。下面我就来谈谈英语中的体势语言。

首先不妨从nod(点头)谈起:英美人的点头,可以表示多种意思。

to nod consent点头表示同意。

to nod one's farewell点头表示告别

to nod as a sign of agreement or as a familiar greeting

点头表示赞同或打招呼

Examples:

He gave me a nod as he passed.

他走过时向我点头。

He nodded me into the room.

他点头示意要我进房间。

to hold one's head high昂首挺胸(表示趾高气扬)

to shake one's fist挥动拳头(表示威胁)

to shake one's head摇头(表示不知道)

Example:

He shook his head in answer to my question.

他以摇头来回答我的问题。

to show a V sign由食指和中指构成字母“V”,而“V”是victory的第一个

字母。因此,这

一手势是祝愿胜利或庆祝胜利之意。

to wink at a person向某人眨眼睛

Example:

Father winked at Dick as a sign for him to keep still.

父亲向狄克眨眼睛,叫他不要动。

to shrug one's shoulders耸耸肩膀(表示冷淡或怀疑)

to make a face面部露出厌恶的表情

Example:

Every time I mentioned taking a swim in the lake he made a face.

我每次提出到湖里游泳,他就做出厌恶的表情。

to keep (or have) one's fingers crossed把中指叠在食指上交叉着,作十

字状。这是暗中希望上帝保佑自己正在做的事成功。

to crook a finger朝某人弯曲食指。是招人过来的意思。

更有趣的是英美人用大拇指(thumb)做出许多不同的表示。

to thumb one's nose以大拇指按鼻,其余四指张开,表示轻视。在英美等国家,你会看到这种手势经常用在调皮的孩子们中间。他们用大拇指点着自己的鼻子,而其他四指张开不停地摇动,表示轻蔑或嘲弄。也可以说“to cock a snook

at somebody”。

to twiddle one's thumbs无聊地交互绕动着两个大拇指。表示无所事事,懒散。

Example:

They kept the manager busy and left me twiddling my thumbs.

他们让经理忙得不可开交,而置我于无所事事之中。

thumbs down大拇指朝下。表示反对或拒绝的手势。

thumbs up翘起大拇指。表示赞成或夸奖。

但值得一提的是在英美等西方国家,有时会看到有人站在马路边,朝驶过来的车辆伸出一只翘起大拇指的拳头。这是请求搭便车的表示。所以搭车也可以说“to thumb a lift”。

企业资产负债表_利润表中英文对照大全

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

英文损益表

Income statement and profit appropriation 一、主营业务收入Revenue 减:主营业务成本Less: Cost of Sales 主营业务税金及附加Sales Tax 二、主营业务利润(亏损以“—”填列)Gross Profit ( - means loss) 加:其他业务收入Add: Other operating income 减:其他业务支出Less: Other operating expense 减:营业费用Selling & Distribution expense 管理费用G&A expense 财务费用Finance expense 三、营业利润(亏损以“—”填列)Profit from operation ( - means loss) 加:投资收益(亏损以“—”填列)Add: Investment income 补贴收入Subsidy Income 营业外收入Non-operating income 减:营业外支出Less: Non-operating expense 四、利润总额(亏损总额以“—”填列)Profit before Tax 减:所得税Less: Income tax 少数股东损益Minority interest 加:未确认投资损失Add: Unrealised investment losses 五、净利润(净亏损以“—”填列)Net profit ( - means loss) 加:年初未分配利润Add: Retained profits 其他转入Other transfer-in 六、可供分配的利润Profit available for distribution( - means loss) 减:提取法定盈余公积Less: Appropriation of statutory surplus reserves 提取法定公益金Appropriation of statutory welfare fund 提取职工奖励及福利基金Appropriation of staff incentive and welfare fund 提取储备基金Appropriation of reserve fund 提取企业发展基金Appropriation of enterprise expansion fund 利润归还投资Capital redemption 七、可供投资者分配的利润Profit available for owners' distribution 减:应付优先股股利Less: Appropriation of preference share's dividend 提取任意盈余公积Appropriation of discretionary surplus reserve 应付普通股股利Appropriation of ordinary share's dividend 转作资本(或股本)的普通股股利Transfer from ordinary share's dividend to paid in capital 八、未分配利润Retained profit after appropriation 补充资料:Supplementary Information: 1.出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments 2.自然灾害发生损失Losses from natural disaster 3.会计政策变更增加(或减少)利润总额Increase (decrease) in profit due to changes in accounting policies 4.会计估计变更增加(或减少)利润总额Increase (decrease) in profit due to changes in accounting estimates 5.债务重组损失Losses from debt restructuring

会计英语资产负债表及利润表

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.

三大会计报表:资产负债表、损益表、现金流量表中英文对照

英文会计报表: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 所属月份Reporting Period 报出日期Submit Date 资产负债表 Balance Sheet Assets Current Assets Bank and Cash Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减:一年内到期 Less: Impairment for Entrusted loan receivable due within one year 减: Less: Impairment for current investment Net bal of current investment Notes receivable Dividend receivable 应收利息Interest receivable Account receivable 减:应收账款 Less: Bad debt provision for Account receivable Net bal of Account receivable 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 Prepayment Subsidy receivable Inventory 减: 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 Deferred Expense 一年内到期的 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 Other current assets Total current assets 长期投资Long-term investment Long-term equity investment 委托贷款Entrusted loan receivable

利润表中英文对照版

利润表中英文对照版 一、主营业务收入Revenue 减:主营业务成本Less: Cost of Sales 主营业务税金及附加Sales Tax 二、主营业务利润(亏损以“—”填列) Gross Profit ( - means loss) 加:其他业务收入Add: Other operating income 减:其他业务支出Less: Other operating expense 减:营业费用Selling & Distribution expense 管理费用G&A expense 财务费用Finance expense 三、营业利润(亏损以“—”填列) Profit from operation ( - means loss) 加:投资收益(亏损以“—”填列) Add: Investment income 补贴收入Subsidy Income 营业外收入Non-operating income 减:营业外支出Less: Non-operating expense 四、利润总额(亏损总额以“—”填列) Profit before Tax 减:所得税Less: Income tax 少数股东损益Minority interest

加:未确认投资损失Add: Unrealised investment losses 五、净利润(净亏损以“—”填列) Net profit ( - means loss) 加:年初未分配利润Add: Retained profits 其他转入Other transfer-in 六、可供分配的利润Profit available for distribution( - means loss) 减:提取法定盈余公积Less: Appropriation of statutory surplus reserves 提取法定公益金Appropriation of statutory welfare fund 提取职工奖励及福利基金Appropriation of staff incentive and welfare fund 提取储备基金Appropriation of reserve fund 提取企业发展基金Appropriation of enterprise expansion fund 利润归还投资Capital redemption 七、可供投资者分配的利润Profit available for owners distribution 减:应付优先股股利Less: Appropriation of preference shares dividend 提取任意盈余公积Appropriation of discretionary surplus reserve 应付普通股股利Appropriation of ordinary shares

完整英文版资产负债表、利润表及现金流量表

完整英文版资产负债表、利润表及现金流量表来 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

完整英文版资产负债表、损益表和现金流量表

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

中英文对照--利润表

利润表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 产品销售毛利Gross profit on sales 减:销售费用Less:Selling expenses 管理费用General and administrative expenses 财务费用Financial expenses 其中:利息支出(减利息收入) 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 加:其他业务利润Add:profit from other operations 营业利润Operating profit 加:投资收益Add:Income on investment 加:营业外收入Add:Non-operating income 减:营业外支出Less:Non-operating expenses 加:以前年度损益调整Add:adjustment of loss and gain for previous years

中英文对照财务报表常用单词

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(中英文版)

标准版的财务报表(中英文版) 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

常见利润表中英文表达

利润表中英文对照版 一、主营业务收入 Revenue 减:主营业务成本 Less: Cost of Sales 主营业务税金及附加 Sales Tax 二、主营业务利润(亏损以“—”填列) Gross Profit ( - means loss) 加:其他业务收入 Add: Other operating income 减:其他业务支出 Less: Other operating expense 减:营业费用 Selling & Distribution expense 管理费用 G&A expense 财务费用 Finance expense 三、营业利润(亏损以“—”填列) Profit from operation ( - means loss) 加:投资收益(亏损以“—”填列) Add: Investment income 补贴收入 Subsidy Income 营业外收入 Non-operating income 减:营业外支出 Less: Non-operating expense 四、利润总额(亏损总额以“—”填列) Profit before Tax 减:所得税 Less: Income tax 少数股东损益 Minority interest 加:未确认投资损失 Add: Unrealised investment losses 五、净利润(净亏损以“—”填列) Net profit ( - means loss) 加:年初未分配利润 Add: Retained profits

其他转入 Other transfer-in 六、可供分配的利润 Profit available for distribution( - means loss) 减:提取法定盈余公积 Less: Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund 提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund 提取储备基金 Appropriation of reserve fund 提取企业发展基金 Appropriation of enterprise expansion fund 利润归还投资 Capital redemption 七、可供投资者分配的利润 Profit available for owners distribution 减:应付优先股股利 Less: Appropriation of preference shares dividend 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary shares dividend 转作资本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital 八、未分配利润 Retained profit after appropriation 补充资料: Supplementary Information: 1. 出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments 2. 自然灾害发生损失 Losses from natural disaster 3. 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies 4. 会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates 5. 债务重组损失 Losses from debt restructuring

利润表中英文对照版

会计从业、初级、中级题库下载:https://www.360docs.net/doc/6210555011.html,/ztalldown/?wenku 利润表中英文对照版 一、主营业务收入 Revenue 减:主营业务成本 Less: Cost of Sales 主营业务税金及附加 Sales Tax 二、主营业务利润(亏损以“—”填列) Gross Profit ( - means loss) 加:其他业务收入 Add: Other operating income 减:其他业务支出 Less: Other operating expense 减:营业费用 Selling & Distribution expense 管理费用 G&A expense 财务费用 Finance expense 三、营业利润(亏损以“—”填列) Profit from operation ( - means loss) 加:投资收益(亏损以“—”填列) Add: Investment income 补贴收入 Subsidy Income 营业外收入 Non-operating income 减:营业外支出 Less: Non-operating expense 四、利润总额(亏损总额以“—”填列) Profit before Tax 减:所得税 Less: Income tax 少数股东损益 Minority interest

会计从业、初级、中级题库下载:https://www.360docs.net/doc/6210555011.html,/ztalldown/?wenku 加:未确认投资损失 Add: Unrealised investment losses 五、净利润(净亏损以“—”填列) Net profit ( - means loss) 加:年初未分配利润 Add: Retained profits 其他转入 Other transfer-in 六、可供分配的利润 Profit available for distribution( - means loss) 减:提取法定盈余公积 Less: Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund 提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund 提取储备基金 Appropriation of reserve fund 提取企业发展基金 Appropriation of enterprise expansion fund 利润归还投资 Capital redemption 七、可供投资者分配的利润 Profit available for owners distribution 减:应付优先股股利 Less: Appropriation of preference shares dividend 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary shares dividend 转作资本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital 八、未分配利润 Retained profit after appropriation 补充资料: Supplementary Information: 1. 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments 2. 自然灾害发生损失 Losses from natural disaster

资产负债表,利润表中英文对照大全[绝对好东西]

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

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