财务报表英文翻译大全
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资产负债表
Balance Sheet
编制单位: ______年______月________日单位: 元
利润表
Income Statement
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补充资料Supplementary information:
现金流量表
Cash Flow Statement
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Statement of Provision for Impairment of Assets
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Prepared by: Period:_________ Monetary unit: RMB Yuan
Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.
所有者权益(或股东权益)增减变动表
Statement of Changes in Owner’s (Stockholder’s) Equity
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应交增值税明细表
V AT Payable Movement Table
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利润分配表
Statement of Profit Distribution
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分部报表(业务分部)
Business Segment Statement
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分部报表(地区分部)
Geographical Segment Statement
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不可预见费contingencies
信用证死卷dead LC
Cover pool 担保池
Pfandbrief 抵押债券
提货担保shipping guarantee
押品小类collateral subdivision
准贷证approved loan letter
平息flat rate
CAC Contributory asset charge:资产必要报酬
CAPM Capital Asset Pricing Model:资本资产定价模型
CU Currency unit:货币单位
DCF Discounted cash flow:折现现金流
EBIT Earnings before interest and tax:息税前利润
EBITDA Earnings before interest, tax, depreciation and amortization:息税、折旧、摊销前利润GN Guidance Note:评估指南
IFRS International Financial Reporting Standard:国际财务报告准则
IPR&D In-process Research and Development:研发投入
IVS International Valuation Standard:国际评估准则
PFI Prospective financial information:预期财务信息
US GAAP US Generally Accepted Accounting Principles:美国公认会计准则
WACC Weighted average cost of capital:加权平均资本成本
WARA Weighted average return on assets:加权平均资产回报
Compound Annual Growth Rate 年均复合增长率
Cost of Goods Sold 已售商品成本
Incremental-Cashflow 增量现金流量
Multi-Period-Excess-Earnings 多期超额收益法
Relief-from-Royalty 权利金节省法
Net operating profit less adjusted tax 税后净营业利润