英文与网站
If you want to be successful in establishing websites, fluent English is very important. And the article contains many useful tips for improving English, in case that you really need to do so.
Tags:盈利| | 网站| 英文
So What If You Don’t Write (or Speak) Perfect English?
如果不能书写（或讲）完美的英文会如何？
It’s true.
在这里输入译文
If you can’t write or speak English, you probably won’t be able to build a profitable and wildly successful website.
诚然，如果英文不好（包括写和说），你或许无法创立盈利且非常成功的网站。
But that doesn’t mean that your English has to be perfect.
但这并不意味你的英文一定要很完美。
If you’re reading this right now, and understanding what I’m saying, you will probably do just fine.
如果你刚好读到这里并懂得我所说的话，那么你已经可以了。
You see, this isn’t about crafting perfect sentences or amazing people with clever wordplay.
你也知道，建立网站并不是堆砌华丽的句子或使用令人吃惊的词语。
Building websites is about delivering helpful content to people who want it.
建立网站就是将有用的信息内容传递给有需要的人。
I wasn’t born fluent in English. I had to learn the language, and I had to spend hours upon hours immersing myself in it.
我天生英语也不流利。我必须去学习此语言，且必须每天花上数小时沉浸在其中。
When Is Your English Good Enough?
什么时候你的英语才算足够好？
Obviously, the fewer mistakes you make, the better, but if you’re reading this, you probably do make more mistakes than you think you should, which is normal.
很明显，犯得的错误越少越好，但如果你读到这里的时候，你可能会犯下比你想象中应该犯得更多的错误，这很正常。
I’ve seen big websites that get thousands of visitors a day written by someone who obviously is not a native English speaker.
我看过很多大网站每天都有成千上万的访问者，而这些网站并非母语为英语的人所写。
They make mistakes. Sometimes they make a lot of mistakes.
他们会犯错误，有时他们犯下许多错误。
But you know what?
但是你猜会怎样？
People still read what they have to say, and they love their website, because they teach, entertain, or both.
人们仍然阅读着他们的肺腑之言，并且人们热爱他们的网站，就是因为他们提供教育、娱乐。
I’ve received several emails from people asking me about their English and almost all of them write above average.
我收到过数封电子邮件，他们问我他们的英语水平如何并且大多数人写作水平在中等偏上。
Don’t use your level of English, whatever it may be, as an excuse. If it is not good enough, then get better at it, but don’t think it’s a problem, because it isn’t.
不管你的英语水平如何，不要使用其作为借口。如果它不够好，那么就提高一下，但不要认为这是问题，因为这并非如此。
How I Learned English Watching Cartoons
我是如何学习英语的。观看卡通片
When I was around seven years old, I used to come home from school on those chilling winter evenings, and I would sit my little self on the couch to watch cartoons.
在我七岁左右时，我习惯在那些寒冷的冬天晚上从学校归来，就坐在沙发上看卡通片。
This was almost two decades ago, so the cartoons were in English without subtitles.
这几乎是二十年前的事了，所有英文卡通片都是没有字幕的。
I loved to watch cartoons, so I sat there for up to 4 hours per day, almost every day, and that is how my love affair with English began.
我喜欢看卡通片，我几乎是每天4小时坐在沙发上，这也是对英语的钟爱的起源。
I later started reading in English.
后来我开读英文。
I watched movies in English, again without subtitles.
我观看没有字幕的英文片。
When I got a decent internet connection, I started playing a text-based
multi-user game all in English.
当我能够上网时，我开始玩基于文本的多用户全英文游戏。
You learn English by immersing yourself in the language, so if you want to get better: start reading, watching, listening to English as much as possible.
当你沉浸入其中时，你就在学习英语。因此，如果你想英文变得更好，那么就开始尽可能多的读、看和听。
What About Writing in a Non-English Language?
那么使用除英语外的其他语言来写网站如何呢？
Yes, it is possible to create a profitable website in languages such as Spanish, Chinese, Portuguese, or even German.
诚然，使用诸如西班牙语、汉语、葡萄牙语或甚至德语的其他语言来建立盈利性网站也是可能的。
I personally do not have experience in doing this, but I know several people who are doing very well.
对此，我个人并没有经验，但我知道好几个人在这方面做的较好。
The larger your language, the better your chances are, obviously.
显而易见，你的语言越通用，你获得的机会
For example, Spanish and Portuguese are big up and comers online, and the competition is still very weak.
例如，西班牙语和葡萄牙语在网上也算是大语种了，但其竞争力仍然很弱。
The problem arises if you’re going to do affiliate marketing and most of the products are English. If your audience doesn’t speak or read English, you lose.
假设你将在网上推销英文产品，而你的客户并不会说或写英语，那么问题就来了
There are ways around this. There always are.
而这些问题总也解决方法。
5 Ways to Improve Your English, Fast
快速提高英语水平的5种方法。
And just to sum it up, I’ll leave you with five incredibly simple ways to improve your English.
总之，我将告诉你五种提高英语水平的简单方法。
They may seem overly simplistic, and that’s because they are, but the more you do them, the better you get.
他们可能看起来非常简单，实际上就是这么简单。但如果你照着这些方法练习越多，你的收获就越多。
That’s the truth.
这是事实。
1. Listen. Listen to interviews, podcasts, and music. Create a double-whammy effect where you learn the language, and you learn how to build a website by seeking out interviews about the topic. Listen to the same interview several times.
1.听。挺访谈，博客节目和音乐。不要害怕学习英语时的挫败感，你会通过搜索相关主题的访谈来知道如何建立网站。这些访谈节目可以听上若干次。
2. Read. It has been said many times before: if you want to become a good writer, read a lot. Read what you’re interested in, and do it every day. Avoid reading in your native language if possible. More English!
2.写。正如从前大家所言，如果你想成为好作家，那么去阅读吧。读你所感兴趣的，每天都要读。尽可能避免使用你的母语来读，使用纯英语。
3. Watch. If you’re a beginner and not entirely confident with your English, this is where I would start. I would begin by watching TV-series and movies without subtitles. You will learn without subtitles, trust me on this. If you decide to use subtitles anyway, don’t blame me for your lack of progress
3.看。如果你是初学者且对自己的英语不是非常有信心，那么我推荐你这样开始。看一些无字幕的电视和电影。看无字幕的东西会使你学到东西，请相信我。如果你还是要使用字幕i，没长进可别怪我。
4. Write. Begin writing as much as you can, and don’t worry about if you think your grammar or structure sucks, because you’ll think that anyway, even if your English is fine. Muster up some courage and start a website, or write privately on your computer, but make sure you write!
4.写。开始写作，写得越多越好。不要担心你的语法或句子结构很差，因为即使你的英语很好，你也会有此方面的担心。鼓起勇气并建立网站或在你的电脑上秘密的写些东西，但要确保你在写。
5. Speak. This step is optional. If you’re not interested in doing audio interviews or video on your website, then you don’t have to focus on the speaking part. If you want to be a writer, then focus on the writing.
5.讲。这个步骤是可选的。如果你没有兴趣在你的网站山上放些音频访谈或视频，那么你不必注重说这个环节。如果你想成为作家，那就专注于写作吧。
There are no obstacles and there are no excuses (okay there are, but maybe just 8).
没有障碍也没有借口（好吧，也许有，但仅是。。。）
That may be easy for me to say, but I face my own problems day in and day out. If I were to stop at the first sign of trouble, where would I end up?
也是说起来容易，每天我也会碰到我自己的问题。如果我一看到困难就停止不前，那我会怎么样呢？
Are you going to let this determine what you want to do, or are you going to take a different path this time?
读到这里，你下定决心要采取行动了吗，或这次你将另辟蹊径。
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
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.
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 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、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
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
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
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
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
会计从业、初级、中级题库下载：https://www.doczj.com/doc/4113131098.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.doczj.com/doc/4113131098.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 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