财务报表专业英语词汇[1]

资产负债表Balance Sheet编制单位: ______年______月________日单位: 元文档文档文档利润表Income Statement编制单位： ______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB现金流量表Cash Flow Statement编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB资产减值准备明细表Statement of Provision for Impairment of Assets编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。

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编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB应交增值税明细表VAT Payable Movement Table编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB利润分配表Statement of Profit Distribution编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元文档文档文档分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元文档文档信用证死卷 dead LCCover 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 rateCAC 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：研发投入文档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 税后净营业利润文档。

资产负债表Balance Sheet编制单位: ______年______月________日单位: 元利润表Income Statement编制单位：______年______月________日单位: 元补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元Statement of Provision for Impairment of Assets编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Y uanNote: 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编制单位：年度单位: 元应交增值税明细表V AT Payable Movement Table编制单位：年度单位: 元利润分配表Statement of Profit Distribution编制单位：年度单位: 元分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元不可预见费contingencies信用证死卷dead LCCover 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 rateCAC 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。

资产负债表Balance Sheet编制单位: ______年______月________日单位: 元第 1 页共21 页第 2 页共21 页第 3 页共21 页利润表Income Statement编制单位：______年______月________日单位: 元补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元资产减值准备明细表Statement of Provision for Impairment of Assets 编制单位：年度单位: 元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 编制单位：年度单位: 元应交增值税明细表V AT Payable Movement Table编制单位：年度单位: 元利润分配表Statement of Profit Distribution编制单位：年度单位: 元分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元第17 页共21 页第18 页共21 页分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元第19 页共21 页信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee第20 页共21 页押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC 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 税后净营业利润第21 页共21 页。

专业名词（财务英语）英汉对照Abandonment value, 弃置价值（沉没成本）Accelerated Cost Recoery System (ACRS), 加速成本回收制Accounting beta method, 会计系数法Accounting rate of return (ARR), 会计收益率Accounts payable, 应付帐款Accounts receivable, 应收帐款factoring, 贷款保收，应收款让售pledging, 抵押Accruals, 应计项目Actuarial rate of return, 保险收益率Adjusted present value (APV), 经调整的现值Agency theory, 代理理论Aging schedule, 期龄表Amortization, 摊销Annual report, 年度报表Annuity, 年金annuity due, 即付年金Arbitrage pricing theory (APT), 套利定价理论Arrearage, 欠款Assignment, 转让、分配、委托Average collection period, 平均收款期Balance sheet, 资产负债表Bank loan, 银行贷款Bankruptcy, 破产Informal procedure, 非正式程序Liquidation, 清理、清算Priority of claims, 优先权益Baumol model, 鲍曼模型Beta coefficient, β系数Bird-in-the-hand theory, 在手之鸟理论Black-Schloes Option Pricing布雷克-期考恩期权定价模型Model(OPM),Blanket lien, 总留置权Bond portfolio risk, 债券组合风险Bond ratings, 债券评级Bond refunding, 债券调换Bond valuation, 债券评价Bond yield to call, 债券赎回收益Bond yield to maturity 债券到期收益Bonds, 债券call provision, 回购条款debenture, 信用债券floation rates, 浮动利率flotation cost, 发行成本Income, 收入indenture 契约indexed, 指数化junk, 垃圾债券mortgage, 抵押redeemable at par, 可按票面值偿还restrictive covenants, 约束性条款sinking fund, 偿债基金subordinated debenture, 次级信用债券zero coupon, 零息票Breakeven analysis, 盈亏临界点或平衡点分析business risk, 商业或营业风险Call premium, 赎回溢价,买入溢价Capital Asset Pricing Model (CAPM), 资本资产定价模型capital market line, 资本市场线market risk premium, 市场风险报酬reckless rate, 无风险利率security market line, 证券市场线Capital budgeting, 资本预算beta risk, β风险capital rationing, 资本合理分配（配置）cash flow estimation, 现金流量估计certainty equivalents, 确定等值equity residual method, 股本剩余法inflation adjustments, 通货膨胀调整internal rate of return(IRR) 内部收益率market risk, 市场风险Monet Carlo simulation, 蒙特卡罗模拟分析multiple IRRs, 多元内部收益率net present value(NPV) 净现值nonconstant capital costs, 非固定资本成本NPV profiles, NPV曲线optimal capital budget, 最优资本预算payback, 回收期profitablity index, 获利能力指数reinvestment assumtion, 再投资率假设replacement decision, 更新决策risk-adjusted discount rates, 风险调整折现率risk analysis, 风险分析scenario analysis, 方案分析sensitivity analysis 敏感度分析unequal lives, 不等年限Capital components, 资本要素Capital intensity, 资本密度Capital market line, 资本市场线Capital structure, 资本结构agency costs, 代理成本asymmertric information theory, 不对称消息理论finacial distress costs, 财务拮据成本Miller model 米勒模型Modigliani-Miller model, 莫迪格莱尼-米勒模型net income theory, 净收入理论net operating income theory, 净经营收入理论tradeoff model, 权衡模型traditional theory, 传统理论Cash flow cycle, 现金流量周期Cash management, 现金管理cash budget, 现金预算computer simulation, 计算机模拟concentration banking, 现金银行集中管理disbursement control, 现金支付控制lockboxes, 销箱法matching cost and benefit, 成本和收益配比Miller-Orr model, 米勒-奥罗模型pre-authorized debit, 事先核定记帐法target cash balance, 目标现金金额Characteristic line, 特征线Clientele effect, 股本构成效应Coefficient of variation, 变动系数Commercial bank loan, 商业银行信贷Commercial paper, 商业票据Common life, or replacement chain, 共同年限，或更新系列Common size analysis, 同型(百分率)分析Common stock, 普通股going public, 股份公众化Listing 挂牌，上市Preemptive right, 优先认购权Primary market, 一级市场Rights offerings, 发行认股权Secondary market, 二级市场Company-specific risk, 公司特定风险Compensating balances, 补偿性余额Compensating plans, 补偿计划Constant growth model, 固定增长模型Constant growth stock, 固定增长股票Continuous compounding and discounting, 连续复利和贴现Continuous distribution, 连续分布Convertibles, 可转换证券Correlation coefficicent, 相关系数Cost of capital, 资本成本bond yield plus risk premium, 债券收益风险报酬capital components, 资本要素CAPM approach, CAPM方法debt, 债务、负债deferred taxes, 递延税depreciation-generated funds, 折旧基金equity, 股本、企业自有资本、股本权益investment opportunity schedule, 投资机会表marginal cost of capital schedule, 资本边际成本表preferred stock, 优先股weighted average cost of加权平均资本成本capital(WACC),Covariance, 协方差Coverage ratio, 偿债能力比率Credit instruments, 信用工具banker’s acceptance, 银行承兑commercial draft, 商业汇票conditional sales contract, 附条件的售货合同open account, 贸易帐户、往来帐户promissory note, 本票、期票sight draft, 即期汇票time draft, 远期汇票Credit plicy, 信用政策Credit reporting agencies, 信用报告代理人Credit scoring system, 信用评分制Current ratio, 流动比率Days sales outstanding, 销售未收款期Decision tree analysis, 决策树风析Default risk, 拖欠或违约风险Depreciable basis, 应计折旧基础Discounted cash flow analysis, 现金流量折现分析Discriminant function, 判别函数Diversifiable risk, 可分散、可消除风险Divestitures, 分离Divident policy, 股利政策constant payout ratio 固定股利发放率constant, or steadily increasing divident, 固定或稳定增长的股利declaration date, 公告日期ex-divident date, 除息日holder - of - record date, 股票持有人登记日information content(or signaling)信息内涵(或信号)假设hypothesis,Irrelevance theory, 无关理论low regular divident plus extra, 固定低股利加额外分红payment date, 发放日redidual policy, 剩余股利政策tax differential theory, 税差理论Divident reinvestment plans, 股利再投资计划Du Pont system of financial analysis, 杜邦财务分析体系Earning per share (EPS), 每股收益full diluted 完全权益稀释primary, 每股基本收益Simple, 每股单纯收益Economic ordering quantity (EPQ) 经济订货批量Effective annual rate, 实际年利率Efficient frontier, 有效边界Efficient Market Hypothesis, 有效市场假设Efficient portfolio, 有效投资组合Employee purchase plans, 雇员购股计划Equity multiplier, 权益乘数Equity portfolio risk, 股本组合风险Equity residual method, 股本剩余理论Equivalent annual annuity method, 等值年金法Eurobond, 欧洲债券Exchange rate. 汇率Exercise price, 行使价Expected rate of return, 期望收益率Financial forecasting, 财务预测percentage of sales method, 销售百分率法Financial lease, 财务租赁Financial leverage, 财务杠杆Financial statement, 财务报表Financial policies, 财务政策aggressive approach, 激进方法conservative approach, 保守方法maturity matching, 到期配合Future value, 将来值Futures, 期货commodity, 商品contract, 合同、合约Hedging, 套期Global market portfolio, 全球市场投资组合Gordon model, 戈登模型Holding company, 控股公司Hostile takeover, 恶意兼并Immunization, 免除风险duration, 持续期Rebalanced bond portfolios, 重新平衡后的债券组合Income statement, 收益表Incremental analysis, 增量分析Indifference curve, 无差异曲线Interest rates, 利息率pure rate, 纯利率real rate, 实际利率Inventory, 存货carrying costs, 库存成本FIFO 先进先出法LIFO 后进先出法ordering costs, 订货成本order point, 订货点quantity discount, 数量折扣safety stock, 安全存货specific identification, 个别鉴定法Investment banking, 投资银行competitive bid, 竞争性投标negotiated deal, 协商交易offering price, 开盘价，要价selling group, 推销集团underwriting syndicate, 联合认购unsyndicated stock offering, 非联合股票发行Investment tax credit (ITC), 投资税减免Joint venture, 合资Lease financing, 租赁筹资financial (or capital) leases, 财务(或资本性)租赁leasee, 承租人leasor, 出租人leveraged lease, 杠杆式租赁operating lease, 经营租赁Leverage buyout, 举债(杠杆式)收购Line of credit, 信贷限额Liquidity, 流动性Liquidation, 清算Long-term debt, 长期负债amortization, 摊销floating rate bond, 浮动利率债券income bond, 收益债券mortgage bond, 抵押债券secured, 有担保的term loan, 银行贷款warrants, 认购权Marketable security, 有价证券Mean-variance paradox, 均值-方差悖论Mergers, 兼并accounting treatment, 会计处理congeneric, 同属兼并conglomerate, 综合性企业集团diversification, 多样化经营horizontal, 横向兼并synergy, 协同效应tender offer, 股权收购vertical, 纵向兼并Multiple discriminant anslysis, 多元判断分析Net working capital, 净营运资本Norminal yield, 名义收益Nondiversifiable risk, 不可分散风险Nonnormal capital priojects, 非正常资本项目Operating leverage, 经营杠杆Opportunity cost principle, 机会成本原理Optimal capital budget, 最优资本预算Options, 选择权、期权call, 买权put, 卖权Payment pattern approach, 支付方式法Pension plan management, 退休金计划管理actuarial rate of return, 保险收益率defined benefit plan, 确定退休金计划defined contribution plan, 确定退休金拨付计划performance measurement, 经营成果衡量portability, 可携性profit sharing plan, 分红制退休金tapping assets, 退休金资产开发vesting, 既得、归属Performance shares, 绩优股Positive concept, 实证概念Preemptive rate, 优先认购权Prime rate, 靠优惠利率，基本利率Private placement, 私幕，私下包销Probability, 概率discrete distribution, 散点分布normal distribution, 正态分布triangular distribution, 三角分布uniform distribution, 均匀分布Proxy fight, 代理权Public offering, 公开发价Pourchasing power risk, 购买力风险Pure play method, 单一经营法Ratio analysis, 比率分析Redeemable bonds, 可偿还债券Rights, 股权ex rights, 除权offering, 发价Risk/return trade-off, 风险/收益权衡Stockholder wealth maximization, 股东价值最大化Standard deviation, 标准离差Stated yield, 报告收益Specific item forcasting, 具体项目预测Stock splits, 股份分割Striking price, 协定价Sunk costs, 沉没成本Systematic risk, 系统风险Time-interest-earned (TIE) ratio, 已获利息倍数，利息保障倍数Time value of money, 货币的时间价值Total risk, 总风险Trade credit, 商业信用Trustee, 受托管理人Unsecured bond, 无担保债券Z score, Z评分法。

会计报表术语中英文对照一、损益表INCOME STATEMENTOperating Results 经营业绩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 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Equity loss of affiliates 子公司权益损失Profit before tax 税前利润taxes 税项Profit for the period 本期利润Net loss 净损失Net Margin 净利率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）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 FLOWSCash 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11 / 11。

财务报表相关词汇财务报表简称财报，是一套会计文件，是会计主体对外提供的反映会计主体财务状况和经营的会计报表，它反映一家企业过去一个财政时间段(主要是季度或年度)的财政表现，及期末状况。

接下来小编为大家整理了财务报表相关词汇，一起来学习吧!比率 Ratios吸收合并 Merger合并财务报表 Consolidated financial statements财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase 权益法 Equity method成本法 Cost method。