资产负债表Balance Sheet
损益表income statement
资 产assets
流动资产： current asset
现金 cash
银行存款 bank deposit
有价证券 security
应收票据 notes receivable
应收帐款 accounts receivable
坏帐准备 allowance for bad account
预付货款 prepaid cash
其它应收款 other accounts recivable
待摊费用 deferred expense
存货 inventory
存货变现损失准备
一年内到期的长期存款 long-term deposit in one year
其它流动资产 other current assets
流动资产合计 total current assets
长期投资: long-term investment
长期投资
一年以上的投资款项 investment over 1year
固定资产：fixed assets
固定资产原价 original price
减：累计折旧 accumulated depreciation
固定资产净值 net book value
融资租入固定资产原值
减：累计折旧 accumulated depreciation
融资租入固定资产净值
固定资产清理 disposal of fixed assets
在建工程：
在建工程 construction-in-progress
无形资产：intangible assets
场地使用权 leasehold
工业产权及专有技术 franchises and patents
其它无形资产 other intangible assets
无形资产合计 total intangible assets
其它资产： other assets
开办费 setting-up
筹建期间汇兑损失 exchange loss
递延投资损失 deferred investment loss
递延税款借项 debit of deferred tax
其它递延支出 other deferred expense
待转销汇兑损失 available-for-sale exchange loss
其它资产合计 total other assets
资产总计 total assets
负债及所得者权益 liabilities and owners equity
流动负债： current liabilities
短期借款 short-term liability
应付票据 notes payable
应付帐款 accounts payable
应付工资 salaries payable
预收货款 accrued accounts
应交税金 taxes payable
应付股利 dividends payable
应付福利费 allowance payable
其他应付款 other accounts payable
职工奖励及福利基金 bonus and allowance bond
一年内到期的长期借款 short term accounts payable
其它流动负债 other current liabilities
流动负债合计 total current liabilities
长期负债： long-term liabilities
长期借款
应付公司溢价（折价）premium/discount coporate liability
中间的省略
产品销售收入 sales revenue
其中：出口产品销售收入 export goods sales revenue
减：销售折扣与折让 less:sales allowance and discounts
产品销售净额 net sales
减：产品销售成本 less: cost of goods sold
其中：出口产品销售成本 cost of exported goods sold
产品销售税金 sales tax
产品销售毛利 gross profit
减：销售费用 sales expense
管理费用 operating expense
财务费用 finance expence
其中：汇兑损失（减汇兑收益） exchange loss(less exchange gain)利息支出（减利息收入） interest expense(less interest revenue)
产品销售利润 net sales
加：其它业务利润 add: other income
补贴收入 bonus income
营业利润
加：投资收益 add: investment gains
营业外收入 extra-operating revenue
减：营业外支出 ^^^^^^^^^^expense
加：以前年度损益调整
利润总额 total income
减：所得税 less: income tax
净利润net income
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财务报表名词英文翻译:负债及所得者权益 liabilities and owners equity 流动负债： current liabilities
短期借款 short-term liability
应付票据 notes payable
应付帐款 accounts payable
应付工资 salaries payable
预收货款 accrued accounts
应交税金 taxes payable
应付股利 dividends payable
应付福利费 allowance payable
其他应付款 other accounts payable
职工奖励及福利基金 bonus and allowance bond
一年内到期的长期借款 short term accounts payable
其它流动负债 other current liabilities
流动负债合计 total current liabilities
长期负债： long-term liabilities
长期借款
应付公司溢价（折价）premium/discount coporate liability
中间的省略
产品销售收入 sales revenue
其中：出口产品销售收入 export goods sales revenue
减：销售折扣与折让 less:sales allowance and discounts
产品销售净额 net sales
减：产品销售成本 less: cost of goods sold
其中：出口产品销售成本 cost of exported goods sold
产品销售税金 sales tax
产品销售毛利 gross profit
减：销售费用 sales expense
管理费用 operating expense
财务费用 finance expence
其中：汇兑损失（减汇兑收益） exchange loss(less exchange gain)利息支出（减利息收入） interest expense(less interest revenue)
产品销售利润 net sales
加：其它业务利润 add: other income
补贴收入 bonus income
营业利润
加：投资收益 add: investment gains
营业外收入 extra-operating revenue
减：营业外支出 ^^^^^^^^^^expense
加：以前年度损益调整
利润总额 total income
减：所得税 less: income tax
净利润net income
制造费用 MANUFCATURING EXPENSES
工资 (非直接) Labor
职工福利费 Employee welfare
固定资产折旧 Fixed asset depreciation
修理费 Maintenance :
其中：机动设备 Plant and machinery
其他设备 Other machinery
生产房屋建筑 Production buildings and facilities 非生产房屋建筑 Non production buildings
机物料消耗 Machinery consumables
低值易耗品摊销 Low value consumablews
刃量模具费 Toolings and cutters
夹辅具费 Durable tools
外委劳务费 Outsourced labor
其他劳务费 Other labor costs
降温、取暖费 Heating fees
水电费 Water and electricity
办公费 Office expenses
差旅费 Travel expenses
运输费 Transporation costs
财产保险费 Asset insurance fee
设计制图费 Desgin and drawing fees
实验检验费 Laboratory testing fees
劳动保护费 Staff safety protection
租赁费（非融资租赁费） Leases and rentals
邮电费 Postage
资料费 Printed materials fees
排污费 Waste disposal
长期待摊费用摊销 Deferred expenses amortisation 工会经费 Union fees
职工教育经费 Employee eduction fund
劳动保险费 labor insurance
养老保险费 Pension insurance
失业保险费 Unemployment insurance
生育保险基金 Maternity insurance
工伤保险基金 Work injury insurance
独生子女补助费 Single child allowance
住房公积金 Housing fund
住房补贴 Housing allowance
医疗保险费 Housing hardship allowance
住房提租补贴 Housing rental allowance
质量保障费 Quality assurance expenses
其他 Others:
废品损失 Wastage loss
辅助材料 Other materials
燃料及动力 Fuel and energy
专用工具 Specialised tools
生产工人工资 Production workers salary
职工福利费 Employee welfare
生产工人工资性费用 Production workers other costs 物流费用 Logistics
销售收入 Sales Revenue
销售折扣 Rebate
实物成本 Material Cost
折旧 Depreciation
工资性费用 Fringe Benefit
净追索赔偿 Warranty
息税前利润 EBIT
Financial Highlights
Accounts receivable应收帐款
Inventory - Raw material原材料库存
- Finished Goods成品库存
- Other inventory其它库存
Total inventory库存合计
Accounts Payable应付帐款
WORKING CAPITAL营运资金