(财务管理表格)财务英语中英文对照表(部分)

AA change in engagement 变更约定书A general knowledge of初步了解A uniform CPA examination 统一注会考试Ability to perform the work履行工作能力Accept an audit engagement接受业务委托Agreed-upon procedures商定程序An initial audit 初次审计Assess inherent and control risks 评估固有风险和内部控制风险Assurance保证Audit审计Audit appointment 审计委托Audit engagement letter 业务约定书Audit of financial statements 财务报表审计BCChange CPA 更换审计师Compilation 编制Component 组成部分Continuing professional education(CPE) 职业后续教育CPA注册会计师Credibility 可信性DDetermine the nature, timing and extend of the决定审计程序的性质、时间和范围 EFGHHigh levels of assurance高保证水平IIssue the audit report 出具审计报告JKKnowledge of the entity’s business 了解被审计单位情况LMModerate levels of assurance中等保证水平NOObjectivity 客观，客观性Other CPA 其他注册会计师PPerforming an audit of financial statements实施财务报表审计Professional competence 专业胜任能力 Professional skepticism 职业谨慎QRRecurring audit连续审计、常年审计Relevance 相关,相关性Reliability可靠性SSenior CPA-in-charge 项目经理 Shareholder 股东TThe agreed term 约定条款The board of directors 董事会The client 委托人The existing CPA 现任审计师The nominated CPA 被提名审计师The objective of the engagement 委托目的The preceding CPA/The predecessor CPA后任注册会计师The scope of the audit 审计范围UVWwithdraw 撤销XYZ。

精心整理1资产assets11~12流动资产currentassets111现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112短期投资short-terminvestment1121短期投资-股票short-terminvestments-stock1122短期投资-短期票券short-terminvestments-short-termnotesandbills1123短期投资-政府债券short-terminvestments-governmentbonds1124短期投资-受益凭证short-terminvestments-beneficiarycertificates1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket 113应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据-关系人notesreceivable-relatedparties1138其它应收票据othernotesreceivable1139备抵呆帐－应收票据allowanceforuncollectibleaccounts-notesreceivable114应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsreceivable1147应收帐款-关系人accountsreceivable-relatedparties1149备抵呆帐－应收帐款allowanceforuncollectibleaccounts-accountsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies 1183买卖远汇折价discountonforwardex-changecontract1184应收收益earnedrevenuereceivable1185应收退税款incometaxrefundreceivable1187其它应收款-关系人otherreceivables-relatedparties1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款allowanceforuncollectibleaccounts-otherreceivables 121~122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoods1213在途商品goodsintransit1219备抵存货跌价损失allowanceforreductionofinventorytomarket1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223副产品by-products1224在制品workinprocess1225委外加工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allowanceforreductionofinventorytomarket 125预付费用prepaidexpenses1251预付薪资prepaidpayroll1252预付租金prepaidrents1253预付保险费prepaidinsurance1254用品盘存officesupplies1255预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128~129其它流动资产othercurrentassets 1281进项税额VATpaid(orinputtax)1282留抵税额excessV ATpaid(oroverpaidVAT) 1283暂付款temporarypayments1284代付款paymentonbehalfofothers1285员工借支advancestoemployees1286存出保证金refundabledeposits1287受限制存款certificateofdeposit-restricted 1291递延所得税资产deferredincometaxassets1292递延兑换损失deferredforeignexchangelosses1293业主(股东)往来owners(stockholders)currentaccount 1294同业往来currentaccountwithothers1298其它流动资产-其它othercurrentassets-other13基金及长期投资fundsandlong-terminvestments131基金funds1311偿债基金redemptionfund(orsinkingfund)1312改良及扩充基金fundforimprovementandexpansion 1313意外损失准备基金contingencyfund1314退休基金pensionfund1318其它基金otherfunds132长期投资long-terminvestments1321长期股权投资long-termequityinvestments1322长期债券投资long-termbondinvestments1323长期不动产投资long-termrealestatein-vestments1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance1328其它长期投资otherlong-terminvestments1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments14~15固定资产property,plant,andequipment141土地land1411土地land1418土地-重估增值land-revaluationincrements142土地改良物landimprovements1421土地改良物landimprovements1428土地改良物-重估增值landimprovements-revaluationincrements1429累积折旧-土地改良物accumulateddepreciation-landimprovements143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累积折旧-房屋及建物accumulateddepreciation-buildings144~146机(器)具及设备machineryandequipment1441机(器)具machinery1448机(器)具-重估增值machinery-revaluationincrements1449累积折旧-机(器)具accumulateddepreciation-machinery151租赁资产leasedassets1511租赁资产leasedassets1519累积折旧-租赁资产accumulateddepreciation-leasedassets152租赁权益改良leaseholdimprovements1521租赁权益改良leaseholdimprovements1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogress1562预付购置设备款prepaymentforequipment158杂项固定资产miscellaneousproperty,plant,andequipment1581杂项固定资产miscellaneousproperty,plant,andequipment1588杂项固定资产-重估增值miscellaneousproperty,plant,andequipment-revaluationincrements1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment16递耗资产depletableassets161递耗资产depletableassets1611天然资源naturalresources1618天然资源-重估增值naturalresources-revaluationincrements1619累积折耗-天然资源accumulateddepletion-naturalresources17无形资产intangibleassets171商标权trademarks1711商标权trademarks172专利权patents1721专利权patents173特许权franchise1731特许权franchise174着作权copyright1741着作权copyright175计算机软件computersoftware 1751计算机软件computersoftwarecost 176商誉goodwill1761商誉goodwill177开办费organizationcosts1771开办费organizationcosts178其它无形资产otherintangibles1781递延退休金成本deferredpensioncosts1782租赁权益改良leaseholdimprovements1788其它无形资产-其它otherintangibleassets-other18其它资产otherassets181递延资产deferredassets1811债券发行成本deferredbondissuancecosts 1812长期预付租金long-termprepaidrent1813长期预付保险费long-termprepaidinsurance 1814递延所得税资产deferredincometaxassets 1815预付退休金prepaidpensioncost1818其它递延资产otherdeferredassets182闲置资产idleassets1821闲置资产idleassets184长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables1841长期应收票据long-termnotesreceivable1842长期应收帐款long-termaccountsreceivable1843催收帐款overduereceivables1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties1848其它长期应收款项otherlong-termreceivables1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables185出租资产assetsleasedtoothers1851出租资产assetsleasedtoothers1858出租资产-重估增值assetsleasedtoothers-incrementalvaluefromrevaluation1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers186存出保证金refundabledeposit1861存出保证金refundabledeposits188杂项资产miscellaneousassets1881受限制存款certificateofdeposit-restricted1888杂项资产-其它miscellaneousassets-other2负债liabilities21~22流动负债currentliabilities211短期借款short-termborrowings(debt)2111银行透支bankoverdraft2112银行借款bankloan2114短期借款-业主short-termborrowings-owners2115短期借款-员工short-termborrowings-employees 2117短期借款-关系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other212应付短期票券short-termnotesandbillspayable2121应付商业本票commercialpaperpayable2122银行承兑汇票bankacceptance2128其它应付短期票券othershort-termnotesandbillspayable 2129应付短期票券折价discountonshort-termnotesandbillspayable 213应付票据notespayable2131应付票据notespayable2137应付票据-关系人notespayable-relatedparties2138其它应付票据othernotespayable214应付帐款accountspayable2141应付帐款accountspayable2147应付帐款-关系人accountspayable-relatedparties216应付所得税incometaxespayable2161应付所得税incometaxpayable217应付费用accruedexpenses2171应付薪工accruedpayroll2172应付租金accruedrentpayable2173应付利息accruedinterestpayable2174应付营业税accruedV ATpayable2175应付税捐-其它accruedtaxespayable-other2178其它应付费用otheraccruedexpensespayable218~219其它应付款otherpayables2181应付购入远汇款forwardexchangecontractpayable2182应付远汇款-外币forwardexchangecontractpayable-foreigncurrencies 2183买卖远汇溢价premiumonforwardexchangecontract2184应付土地房屋款payablesonlandandbuildingpurchased2185应付设备款Payablesonequipment2187其它应付款-关系人otherpayables-relatedparties2191应付股利dividendpayable2192应付红利bonuspayable2193应付董监事酬劳compensationpayabletodirectorsandsupervisors2198其它应付款-其它otherpayables-other226预收款项advancereceipts2261预收货款salesrevenuereceivedinadvance2262预收收入revenuereceivedinadvance2268其它预收款otheradvancereceipts227一年或一营业周期内到期长期负债long-termliabilities-currentportion2271一年或一营业周期内到期公司债corporatebondspayable-currentportion2272一年或一营业周期内到期长期借款long-termloanspayable-currentportion2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle2277一年或一营业周期内到期长期应付票据及款项-关系人long-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion228~229其它流动负债othercurrentliabilities2281销项税额VATreceived(oroutputtax)2283暂收款temporaryreceipts2284代收款receiptsundercustody2285估计售后服务/保固负债estimatedwarrantyliabilities2291递延所得税负债deferredincometaxliabilities2292递延兑换利益deferredforeignexchangegain2293业主(股东)往来ownerscurrentaccount2294同业往来currentaccountwithothers2298其它流动负债-其它othercurrentliabilities-others23长期负债long-termliabilities231应付公司债corporatebondspayable2311应付公司债corporatebondspayable2319应付公司债溢(折)价premium(discount)oncorporatebondspayable232长期借款long-termloanspayable2321长期银行借款long-termloanspayable-bank2324长期借款-业主long-termloanspayable-owners2325长期借款-员工long-termloanspayable-employees2327长期借款-关系人long-termloanspayable-relatedparties2328长期借款-其它long-termloanspayable-other233长期应付票据及款项long-termnotesandaccountspayable2331长期应付票据long-termnotespayable2332长期应付帐款long-termaccountspay-able2333长期应付租赁负债long-termcapitalleaseliabilities2337长期应付票据及款项-关系人Long-termnotesandaccountspayable-relatedparties2338其它长期应付款项otherlong-termpayables234估计应付土地增值税accruedliabilitiesforlandvalueincrementtax2341估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpay-able 235应计退休金负债accruedpensionliabilities2351应计退休金负债accruedpensionliabilities238其它长期负债otherlong-termliabilities2388其它长期负债-其它otherlong-termliabilities-other28其它负债otherliabilities281递延负债deferredliabilities2811递延收入deferredrevenue2814递延所得税负债deferredincometaxliabilities2818其它递延负债otherdeferredliabilities286存入保证金depositsreceived2861存入保证金guaranteedepositreceived288杂项负债miscellaneousliabilities2888杂项负债-其它miscellaneousliabilities-other 3所有者权益（股东权益）ownersequity31资本capital311资本（或股本）capital3111普通股股本capital-commonstock3112特别股股本capital-preferredstock3113预收股本capitalcollectedinadvance3114待分配股票股利stockdividendstobedistributed 3115资本capital32资本公积additionalpaid-incapital321股票溢价paid-incapitalinexcessofpar3211普通股股票溢价paid-incapitalinexcessofpar-commonstock3212特别股股票溢价paid-incapitalinexcessofpar-preferredstock323资产重估增值准备capitalsurplusfromassetsrevaluation3231资产重估增值准备capitalsurplusfromassetsrevaluation324处分资产溢价公积capitalsurplusfromgainondisposalofassets3241处分资产溢价公积capitalsurplusfromgainondisposalofassets325合并公积capitalsurplusfrombusinesscombination3251合并公积capitalsurplusfrombusinesscombination326受赠公积donatedsurplus3261受赠公积donatedsurplus328其它资本公积otheradditionalpaid-incapital3281权益法长期股权投资资本公积additionalpaid-incapitalfrominvesteeunderequitymethod3282资本公积-库藏股票交易additionalpaid-incapital-treasurystocktrans-actions33保留盈余(或累积亏损)retainedearnings(accumulateddeficit)331法定盈余公积legalreserve3311法定盈余公积legalreserve332特别盈余公积specialreserve3321意外损失准备contingencyreserve3322改良扩充准备improvementandexpansionreserve3323偿债准备specialreserveforredemptionofliabilities3328其它特别盈余公积otherspecialreserve335未分配盈余(或累积亏损)retainedearnings-unappropriated(oraccumulateddeficit) 3351累积盈亏accumulatedprofitorloss3352前期损益调整priorperiodadjustments3353本期损益netincomeorlossforcurrentperiod34权益调整equityadjustments341长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments3411长期股权投资未实现跌价损失unrealizedlossonmarketvaluedeclineoflong-termequityinvestments342累积换算调整数cumulativetranslationadjustment3421累积换算调整数cumulativetranslationadjustments343未认列为退休金成本之净损失netlossnotrecognizedaspensioncost3431未认列为退休金成本之净损失netlossnotrecognizedaspensioncosts35库藏股treasurystock351库藏股treasurystock3511库藏股treasurystock36少数股权minorityinterest361少数股权minorityinterest3611少数股权minorityinterest4营业收入operatingrevenue41销货收入salesrevenue411销货收入salesrevenue4111销货收入salesrevenue4112分期付款销货收入installmentsalesrevenue 417销货退回salesreturn4171销货退回salesreturn419销货折让salesallowances4191销货折让salesdiscountsandallowances46劳务收入servicerevenue461劳务收入servicerevenue4611劳务收入servicerevenue47业务收入agencyrevenue471业务收入agencyrevenue4711业务收入agencyrevenue48其它营业收入otheroperatingrevenue488其它营业收入-其它otheroperatingrevenue4888其它营业收入-其它otheroperatingrevenue-other5营业成本operatingcosts51销货成本costofgoodssold511销货成本costofgoodssold5111销货成本costofgoodssold5112分期付款销货成本installmentcostofgoodssold 512进货purchases5121进货purchases5122进货费用purchaseexpenses5123进货退出purchasereturns5124进货折让chargesonpurchasedmerchandise 513进料materialspurchased5131进料materialpurchased5132进料费用chargesonpurchasedmaterial 5133进料退出materialpurchasereturns5134进料折让materialpurchaseallowances514直接人工directlabor5141直接人工directlabor515~518制造费用manufacturingoverhead5151间接人工indirectlabor5152租金支出rentexpense,rent5153文具用品officesupplies(expense)5154旅费travellingexpense,travel5155运费shippingexpenses,freight5156邮电费postage(expenses)5157修缮费repair(s)andmaintenance(expense) 5158包装费packingexpenses5161水电瓦斯费utilities(expense)5162保险费insurance(expense)5163加工费manufacturingoverhead-outsourced 5166税捐taxes5168折旧depreciationexpense5169各项耗竭及摊提variousamortization5172伙食费meal(expenses)5173职工福利employeebenefits/welfare5176训练费training(expense)5177间接材料indirectmaterials5188其它制造费用othermanufacturingexpenses56劳务成本制ervicecosts561劳务成本servicecosts5611劳务成本servicecosts57业务成本gencycosts571业务成本agencycosts5711业务成本agencycosts58其它营业成本otheroperatingcosts588其它营业成本-其它otheroperatingcosts-other 5888其它营业成本-其它otheroperatingcosts-other6营业费用operatingexpenses61推销费用sellingexpenses615~618推销费用sellingexpenses6151薪资支出payrollexpense6152租金支出rentexpense,rent6153文具用品officesupplies(expense)6154旅费travellingexpense,travel6155运费shippingexpenses,freight6156邮电费postage(expenses)6157修缮费repair(s)andmaintenance(expense) 6159广告费advertisementexpense,advertisement 6161水电瓦斯费utilities(expense)6162保险费insurance(expense)6164交际费entertainment(expense)6165捐赠donation(expense)6166税捐taxes6167呆帐损失lossonuncollectibleaccounts6168折旧depreciationexpense6169各项耗竭及摊提variousamortization6172伙食费meal(expenses)6173职工福利employeebenefits/welfare6175佣金支出commission(expense)6176训练费training(expense)6188其它推销费用othersellingexpenses62管理及总务费用general&administrativeexpenses625~628管理及总务费用general&administrativeexpenses 6251薪资支出payrollexpense6252租金支出rentexpense,rent6253文具用品officesupplies6254旅费travellingexpense,travel6255运费shippingexpenses,freight6256邮电费postage(expenses)6257修缮费repair(s)andmaintenance(expense) 6259广告费advertisementexpense,advertisement 6261水电瓦斯费utilities(expense)6262保险费insurance(expense)6264交际费entertainment(expense)6265捐赠donation(expense)6266税捐taxes6267呆帐损失lossonuncollectibleaccounts6268折旧depreciationexpensea6269各项耗竭及摊提variousamortization6271外销损失lossonexportsales6272伙食费meal(expenses)6273职工福利employeebenefits/welfare6274研究发展费用researchanddevelopmentexpense6275佣金支出commission(expense)6276训练费training(expense)6278劳务费professionalservicefees6288其它管理及总务费用othergeneralandadministrativeexpenses 63研究发展费用researchanddevelopmentexpenses635~638研究发展费用researchanddevelopmentexpenses6351薪资支出payrollexpense6352租金支出rentexpense,rent6353文具用品officesupplies6354旅费travellingexpense,travel6355运费shippingexpenses,freight6356邮电费postage(expenses)6357修缮费repair(s)andmaintenance(expense)6361水电瓦斯费utilities(expense)6362保险费insurance(expense)6364交际费entertainment(expense)6366税捐taxes6368折旧depreciationexpense6369各项耗竭及摊提variousamortization6372伙食费meal(expenses)6373职工福利employeebenefits/welfare6376训练费training(expense)6378其它研究发展费用otherresearchanddevelopmentexpenses7营业外收入及费用non-operatingrevenueandexpenses,otherincome(expense) 71~74营业外收入non-operatingrevenue711利息收入interestrevenue7111利息收入interestrevenue/income712投资收益investmentincome7121权益法认列之投资收益investmentincomerecognizedunderequitymethod 7122股利收入dividendsincome7123短期投资市价回升利益gainonmarketpricerecoveryofshort-terminvestment 713兑换利益foreignexchangegain7131兑换利益foreignexchangegain714处分投资收益gainondisposalofinvestments7141处分投资收益gainondisposalofinvestments715处分资产溢价收入gainondisposalofassets7151处分资产溢价收入gainondisposalofassets748其它营业外收入othernon-operatingrevenue7481捐赠收入donationincome7482租金收入rentrevenue/income7483佣金收入commissionrevenue/income7484出售下脚及废料收入revenuefromsaleofscraps7485存货盘盈gainonphysicalinventory7486存货跌价回升利益gainfrompricerecoveryofinventory7487坏帐转回利益gainonreversalofbaddebts7488其它营业外收入-其它othernon-operatingrevenue-otheritems 75~78营业外费用non-operatingexpenses751利息费用interestexpense7511利息费用interestexpense752投资损失investmentloss7521权益法认列之投资损失investmentlossrecog-nizedunderequitymethod7523短期投资未实现跌价损失unrealizedlossonreductionofshort-terminvestmentstomarket753兑换损失foreignexchangeloss7531兑换损失foreignexchangeloss754处分投资损失lossondisposalofinvestments7541处分投资损失lossondisposalofinvestments755处分资产损失lossondisposalofassets7551处分资产损失lossondisposalofassets788其它营业外费用othernon-operatingexpenses7881停工损失lossonworkstoppages7882灾害损失casualtyloss7885存货盘损lossonphysicalinventory7886存货跌价及呆滞损失lossformarketpricedeclineandobsoleteandslow-movinginventories7888其它营业外费用-其它othernon-operatingexpenses-other8所得税费用(或利益)incometaxexpense(orbenefit)81所得税费用(或利益)incometaxexpense(orbenefit)811所得税费用(或利益)incometaxexpense(orbenefit)8111所得税费用（或利益）incometaxexpense(orbenefit)9非经常营业损益nonrecurringgainorloss91停业部门损益gain(loss)fromdiscontinuedoperations911停业部门损益-停业前营业损益income(loss)fromoperationsofdiscontinuedsegments9111停业部门损益-停业前营业损益income(loss)fromoperationsofdiscontinuedsegment912停业部门损益-处分损益gain(loss)fromdisposalofdiscontinuedsegments9121停业部门损益-处分损益gain(loss)fromdisposalofdiscontinuedsegment92非常损益extraordinarygainorloss921非常损益extraordinarygainorloss9211非常损益extraordinarygainorloss93会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples 931会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples 9311会计原则变动累积影响数cumulativeeffectofchangesinaccountingprinciples 94少数股权净利minorityinterestincome941少数股权净利minorityinterestincome9411少数股权净利minorityinterestincome。

{财务管理财务表格}财务英语中英文对照表部分auditor审计师auditmittee审计委员会averagecollectionperiod平均收账期AICPA美国注册会计师协会APBOpinions会计准则委员会意见书Bbalance余额baddebtrecoveries坏账收回baddebts坏账baddebtsexpense坏账费用balancesheet资产负债表balancesheetequation资产负债表等式basketpurchase一揽子采购betterment改造投资，改造工程投资bearerinstrument不记名票据bonds债券bookoforiginalentry原始分录账簿bookvalue账面价值Ccapital资本capitalstockcertificate股本证明书cashbasis收付实现制（现金收付制）cashdividends现金股利cashflowstatement现金流量表carryingamount账面价值carryingvalue账面价值callablebonds可赎债券，可提前兑回债券callpremium提前兑回溢价capitallease资本租赁（指融资租赁）cashdiscounts现金折扣cashequivalents现金等价物capitalimprovement资本改造支出capitalized资本化callablebonds可赎债券，可提前兑回债券callpremium提前兑回溢价capitallease资本租赁（指融资租赁）certifiedpublicaccountant(CPA)注册会计师charge①费用；②赊账，指赊欠而采用记账的方式；③留置权chartofaccount会计科目表closingentries结账分录closingthebooks结账classifiedbalancesheet分类资产负债表poundinterest复利poundinterestmethod复利法contingentliability或有负债contractualrate合同比率convertiblebonds可兑换债券couponrate息票利率covenant合同条款monstock普通股poundentry复合分录corporation公司costofgoodssold销售成本costofsales销售成本costrecovery成本收回poundentry复合分录continuityconvention持续经营惯例contraaccount抵减账户contraasset抵减资产cost-benefitcriterion成本-效益标准pensatingbalances补偿性存款额conservatism稳健性，保守性parativefinancialstatement比较财务报表consistency一致性costofgoodsavailableforsale可供销售的商品成本costvaluation成本计价consignment寄销copyright版权creditor债权人credit贷方cross-referencing对照检录cutofferror截止错误，截账误差currentassets流动资产currentliabilities流动负债currentratio流动比率currentyield本期收益率Ddataprocessing数据处理过程daystocollectaccountreceivable应收账款收回天数debtor债务人depreciation折旧debit借方deferredcredit递延贷项deferredrevenue递延收入debenture公司债券debt-to-equityratio债务股本比debt-to-total-assetsratio债务全部资产比deferredcharges递延费用depletion折耗depreciablevalue应计折旧depreciationschedule折旧计划表discountamortization债券折价摊销discountonbonds债券折价discountrates贴现率disposalvalue残值double-entrysystem复式记账系统double-declining-balancedepreciation(DDB)双倍余额递减法Eearnings收益（利润）economiclife经济寿命effective-interestamortization实际利率摊销法effectiveinterestrate实际利率entity主体（会计主体）explicittransactions明计交易expenses费用expenditures支出Ffaceamount票面值FASBStatement财务会计委员会公告financialaccounting财务会计FinancialAccountingStandardsBoard(FASB)（美国）财务会计准则委员会fiscalyear①会计年度（财务年度）；②财政年度financinglease融资租赁法finishedgoodsinventory产成品存货fixedassets固定资产franchises特许经营权，专营权first-in,first-out(FIFO)先进先出F.O.B.destination目的地抵岸价格F.O.B.shippingpoint起运点交货ForeignCorruptPracticesAct反国外行贿法案freightin运入运费freightout运出运费futurevalue将来值GGAAP一般公认会计原则generallyacceptedaccountingprinciples一般公认会计原则generaljournal普通日记账generalledger总分类账generalcontrols一般控制goingconcernconvention持续经营惯例goodwill商誉grossmargin毛利grossmarginpercentage毛利率grossprofit毛利grossprofitpercentage毛利率grossprofittest毛利测试法grosssales销售收入总额Hholdinggain资产置存收益Iimplicittransactions内含成本imprestbasis定额备用金制implicitinterest隐含利息imputedinterest推算利息imputedinterestrate推算利率improvement改造投资intangibleassets无形资产independentopinion独立意见书inventory存货ine利润（收益）inestatement利润表interimperiods期间InternationalAccountingStandardsCommittee(IASC)国际会计准则委员会interest利息interest-coverageratio利率保障系数interestperiod利息期interestrate利率inventoryprofit存货利润，存货盈利inventoryshrinkage库存损耗inventoryturnover存货周转率inwardtransportation运入运费inputcontrols输入控制internalcontrol内部控制Jjournalentry日记账分录journalizing记录日记账Kkeyingofentries分录锁定Llast-in,first-out(LIFO)后进先出lease租赁ledger分类账leasehold租赁权leaseholdimprovement租赁资产改良投资liabilities负债limitedliability有限责任lineofcredit信用贷款之最高额度LIFOincrement后进先出增量LIFOlayer后进先出存货层次LIFOreserve后进先出法准备licenses许可（证）long-livedassets长期资产long-term-debt-to-total-capitalratio长期债务与总资本比long-termliabilities长期债务lower-of-cost-or-marketmethod(LCM)成本与市价孰低Mmanagementreports管理报告managementaccounting管理会计matching配比原则materialityconvention重要性惯例marketrate市价，市场利率，市场汇率mortgagebond抵押债券multiple-stepinestatement多步式利润表Nnotespayable应付票据netine净利润netbookvalue账面净值netsales销售净额nominalinterestrate名义利率Oopenaccount①未清账；②赊账，指赊购和记账交易operatingine营业收益operatingprofit营业利润operatingcycle营业周期operatingstatement营业报表operatinglease经营租赁otherpostretirementbenefits其它退休后保障outputcontrols输出控制owners’equity所有者权益Ppatents专利权paid-incapital投入资本（缴入股本）paid-incapitalinexcessofparvalue超面值缴入股本partnership合伙企业parvalue股面价值，票面价值pensions养老金percentageofaccountsreceivablemethod应收账款百分比法percentageofsalesmethod销售百分比法periodcosts期间费用permanentaccount永久账户periodicinventorysystem存货定期盘存制度perpetualinventorysystem存货永续盘存制度physicalcount实物盘点plantassets固定资产P&Lstatement损益表posting过账pretaxine税前收益profitabilityevaluation获利能力评估privatelyaccounting企业会计privatelyowned私有公司productcosts制造成本profit利润premiumonbonds债券溢价presentvalue现值processingcontrols过程控制principal本金privateplacement私募promissorynote期票protectivecovenant防护条款publicaccounting公共会计publiclyowned国有企业Rrawmaterialinventory原材料存货reliability可靠性recognition确认reinvestedearnings留存收益resultsofoperations损益表retainedine留存收益revenue收入reportFORMat报告式returnonsalesratio销售回报率returnonstockholders’equityratio股东权益回报率registeredinstrument记名证券replacementcost重置成本retailer零售商reversingentries回转分录retailinventorymethod零售价盘存法retailmethod零售法residualvalue剩余价值Ssalvagevalue残值sales销售额salesrevenue销售收入scrapvalue废料价值SecuritiesandExchangeCommission(SEC)（美国）证券交易委员会shareholders’equity股东权益simpleentry简单分录single-stepinestatement单步式利润表simpleinterest单利sinkingfund偿债基金sinkingfundbonds拥有偿债基金的债券solvency偿债能力sourcedocument原始凭证soleproprietorship独资企业specificidentificationmethod个别鉴定法specialjournals特种日记账statedvalue股本statementoffinancialcondition财务状况表statementoffinancialposition财务状况表stockcertificate股票凭证stockholders’equity股东权益statementofcashflows现金流量表statementofearnings收益表statementofine利润表statementofineandretainedine损益和留存收益表statementofoperations损益表statementofretainedine留存收益表statementofrevenueandexpenses损益表statedrate名义利率straight-linedepreciation直线折旧subordinateddebentures次级贷款Ttangibleassets有形资产T-accountT-型账户terminalvalue终值temporaryaccounts临时账户transaction交易trialbalance试算平衡表trustindenture信托契约trademarks商标Uunearnedrevenue未实现收入（预收账款）underwriters承销商unregisteredinstrument未记名证券unsubordinateddebenture普通信用债券unitdepreciation单件折旧usefullife使用寿命Wweighted-averagecost加权平均成本wholesaler批发商workingcapital营运资本workingcapitalratio营运资本比率workingpaper工作表worksheet工作底稿workinprocessinventory在制品write-down减值Yyieldtomaturity到期收益率，到期收益感谢阅读多年企业管理咨询经验，专注为企业和个人提供精品管理方案，企业诊断方案，制度参考模板等欢迎您下载，均可自由编辑。

财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit mittee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）certified public accountant(CPA) 注册会计师charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表pound interest 复利pound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款mon stock 普通股pound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回pound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准pensating balances 补偿性存款额conservatism 稳健性，保守性parative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货ine 利润（收益）ine statement利润表interim periods 期间International Accounting Standards mittee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可（证）long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step ine statement 多步式利润表Nnotes payable 应付票据net ine 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating ine 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax ine 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained ine留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange mission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step ine statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ eq uity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of ine 利润表statement of ine and retained ine 损益和留存收益表statement of operations 损益表statement of retained ine 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益。

序号日期:2010.061现金 Cash in hand2银行存款 Cash in bank3其他货币资金-外埠存款Other monetary assets - cash in other cities4其他货币资金-银行本票 Other monetary assets - cashier‘s check5其他货币资金-银行汇票 Other monetary assets - bank draft6其他货币资金-信用卡 Other monetary assets - credit cards7其他货币资金-信用证保证金 Other monetary assets - L/C deposit8其他货币资金-存出投资款 Other monetary assets - cash for investment9短期投资-股票投资 Investments - Short term - stocks10短期投资-债券投资 Investments - Short term - bonds11短期投资-基金投资 Investments - Short term - funds12短期投资-其他投资 Investments - Short term - others13短期投资跌价准备 Provision for short-term investment14长期股权投资-股票投资 Long term equity investment - stocks15长期股权投资-其他股权投资 Long term equity investment -others16长期债券投资-债券投资 Long term securities investemnt - bonds17长期债券投资-其他债权投资 Long term securities investment -others18长期投资减值准备 Provision for long-term investment 19应收票据 Notes receivable20应收股利 Dividends receivable21应收利息 Interest receivable22应收帐款 Trade debtors23坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors24预付帐款 Prepayment25应收补贴款 Allowance receivable 26其他应收款 Other debtors27坏帐准备- 其他应收款 Provision for doubtful debts - other debtors28其他流动资产 Other current assets29物资采购 Purchase30原材料 Raw materials31包装物 Packing materials32低值易耗品 Low value consumbles33材料成本差异 Material cost difference 34自制半成品 Self-manufactured goods35库存商品 Finished goods36商品进销差价 Difference between purchase & sales of commodities37委托加工物资 Consigned processiong material 38委托代销商品 Consignment-out39受托代销商品 Consignment-in40分期收款发出商品 Goods on instalment sales41存货跌价准备 Provision for obsolete stocks42待摊费用 Prepaid expenses43待处理流动资产损益 Unsettled G/L on current assets 44待处理固定资产损益 Unsettled G/L on fixed assets45委托贷款-本金 Consignment loan - principle46委托贷款-利息 Consignment loan - interest47委托贷款-减值准备 Consignment loan - provision48固定资产-房屋建筑物 Fixed assets - Buildings49固定资产-机器设备 Fixed assets - Plant and machinery50固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures51固定资产-运输设备 Fixed assets - Automobiles52累计折旧 Accumulated depreciation53固定资产减值准备 Impairment of fixed assets54工程物资-专用材料 Project material - specific materials 55工程物资-专用设备 Project material - specific equipment56工程物资-预付大型设备款 Project material - prepaid for equipment57工程物资-为生产准备的工具及器具 Project material - tools and facilities for production58在建工程 Construction in progress59在建工程减值准备 Impairment of construction in progress 60固定资产清理 Disposal of fixed assets61无形资产-专利权 Intangible assets - patent62无形资产-非专利技术 Intangible assets - industrial property and know-how63无形资产-商标权 Intangible assets - trademark rights64无形资产-土地使用权 Intangible assets - land use rights 65无形资产-商誉 Intangible assets - goodwill66无形资产减值准备 Impairment of intangible assets67长期待摊费用 Deferred assets68未确认融资费用 Unrecognized finance fees69其他长期资产 Other long term assets70递延税款借项 Deferred assets debits717273应付票据 Notes payable74应付帐款 Trade creditors75预收帐款 Adanvances from customers76代销商品款 Consignment-in payables77其他应交款 Other payable to government78其他应付款 Other creditors79应付股利 Proposed dividends80待转资产价值 Donated assets81预计负债 Accrued liabilities82应付短期债券 Short-term debentures payable83其他流动负债 Other current liabilities84预提费用 Accrued expenses85应付工资 Payroll payable86应付福利费 Welfare payable87短期借款-抵押借款 Bank loans - Short term - pledged88短期借款-信用借款 Bank loans - Short term - credit89短期借款-担保借款 Bank loans - Short term - guaranteed90一年内到期长期借款 Long term loans due within one year91一年内到期长期应付款 Long term payable due within one year 92长期借款 Bank loans - Long term93应付债券-债券面值 Bond payable - Par value94应付债券-债券溢价 Bond payable - Excess95应付债券-债券折价 Bond payable - Discount96应付债券-应计利息 Bond payable - Accrued interest97长期应付款 Long term payable98专项应付款 Specific payable99其他长期负债 Other long term liabilities100应交税金-所得税 Tax payable - income tax101应交税金-增值税 Tax payable - VAT102应交税金-营业税 Tax payable - business tax103应交税金-消费税 Tax payable - consumable tax104应交税金-其他 Tax payable - others105递延税款贷项 Deferred taxation credit106股本 Share capital107已归还投资 Investment returned108利润分配-其他转入 Profit appropriation - other transfer in109利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve110利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve111利润分配-提取储备基金 Profit appropriation - reserve fund112利润分配-提取企业发展基金 Profit appropriation - enterprise development fund113利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund114利润分配-利润归还投资 Profit appropriation - return investment by profit115利润分配-应付优先股股利 Profit appropriation - preference shares dividends116利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve117利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends118利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares119期初未分配利润 Retained earnings, beginning of the year120资本公积-股本溢价 Capital surplus - share premium121资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve122资本公积-接受现金捐赠 Capital surplus - cash donation123资本公积-股权投资准备 Capital surplus - investment reserve 124资本公积-拨款转入 Capital surplus - subsidiary125资本公积-外币资本折算差额 Capital surplus - foreign currency translation126资本公积-其他 Capital surplus - others127盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve128盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve129盈余公积-法定公益金 Surplus reserve - statutory welfare reserve130盈余公积-储备基金 Surplus reserve - reserve fund131盈余公积-企业发展基金 Surplus reserve - enterprise development fund132盈余公积-利润归还投资 Surplus reserve - reture investment by investment133主营业务收入 Sales134主营业务成本 Cost of sales135主营业务税金及附加 Sales tax136营业费用 Operating expenses137管理费用 General and administrative expenses 138财务费用 Financial expenses139投资收益 Investment income140其他业务收入 Other operating income141营业外收入 Non-operating income142补贴收入 Subsidy income143其他业务支出 Other operating expenses144营业外支出 Non-operating expenses145所得税 Income tax146147财务会计148149accrual basis 权责发生制150Asset 资产151balance sheet资产负债表152capital adequacy ratio 资本充足率153cash basis 收付实现制154cash flow statement 现金流量表155double entry method 复式记账法156Expenses费用157Fair value公允价值158financial reports 财务报告159going concern 持续经营160guarantee 担保161Historical cost历史成本162Impairment 减值163impairment provision减值准备164income statement利润表165Liabilities负债166Maturity 到期167Net realizable value可变现净值168Owners’ Equity 所有者权益169post-amortization costs摊余成本170Present value现值171Profit 利润172Replacement cost重置成本173stewardship 受托责任174transferor转出方175transferee转入方176 1.资产类科目Assets177 现金：Cash and cash equivalents 178 银行存款：Bank deposit179 应收账款：Account receivable180 应收票据：Notes receivable181 应收股利：Dividend receivable 182 应收利息：Interest receivable 183 其他应收款：Other receivables 184 原材料：Raw materials185 在途物资：Materials in transport 186 库存商品：inventory187 存货跌价准备：provision for the decline in value of inventories188 坏账准备：Allowance for doubtful acounts189 待摊费用：Prepaid expense190 交易性金融资产：Trading financial assets191 持有至到期投资：held-to-maturity investment192 可供出售金融资产：Available- for-sale financial assets 193 短期投资：Short-term investment194 长期股权投资：Long-term equity investment195 固定资产：Fixed assets196 累计折旧：Accumulated depreciation197 在建工程：Construction-in-process198 固定资产减值准备：provision for the decline in value of fixed assets199 无形资产：Intangible assets200 累计摊销：Accumulated amortization201 商誉：Goodwill202 递延所得税资产：deferred tax assets （DTA）203204 2.负债类Liability205 短期借款：Short-term loans/ borrowing206 长期借款：Long- term loans/ borrowing207 预收账款：advance from customers/ Deposit received 208 应付票据：Notes payable209 应付账款：Account payable210 应付工资薪酬：wages payable211 应付股利：Dividends payable212 应付利息：Interest payable213 应交税费：Tax payable214 其他应付款：Other payables215 递延所得税负债：Deferred tax liabilities216　217 3.所有者权益类 OWNERS' EQUITY218 实收资本：Paid-in capital219 资本公积：Additional paid-in capital220 盈余公积：Surplus reserves221 未分配利润：Retained earnings222223 4.成本类科目Cost224 生产成本：Manufacturing Cost225 制造费用：Manufacturing overhead226 劳务成本：labor costs227 研发支出：R & D expenditure228229230 5.损益类Profit and loss231 主营业务收入：Main operating revenue232 其他业务收入：Other operating revenue233 营业外收入：Non-operating income234 投资收益：Investment income235 产品销售收入：sales revenue236 主营业务成本：Main operating costs；cost of goods sold / cost of sales237 其他业务支出：Other operating costs238 营业外支出：Non-operating expenditure239 销售费用：Selling expense（advertisement）240 管理费用：General and administration expense （G&A expense）241 财务费用：Finance expense242 公允价值变动损益：Gain/loss of the change of fair value 243 所得税：Income tax244245流动资产246247Allowance Method 备抵法248Bad debts坏账249Cash 现金250Cash Discounts现金折扣251Cash Equivalents 现金等价物252consigned goods代销存货253Current Asset 流动资产254Direct Write-Off直接转销法255finished products完工产品256FIFO, First-in-first-out 先进先出法257general and administrative expenses管理费用258goods in transit在途存货259Gross Method总价法260Inventory 存货261LIFO: Last-in-first-out后进先出法262Maturity 到期263Merchandise 商品264Net Method净价法265NRV(Net Realizable Value) 可变现净值266Notes Receivable应收票据267Periodic system定期盘存268Perpetual system永续盘存269physical count 盘点270purchase costs采购成本271Specific Identification个别认定法272the provision for the loss on decline in value of inventories 存货跌价准备273Trade Discounts商业折扣274Receivables 应收款275work in progress 在产品276277非流动资产278279Accumulated amortization 累计摊销280Amortization 摊销281capitalize资本化282Construction-in-process 在建工程283Costs Subsequent to Acquisition后续支出284Discard 报废285Depreciation 折旧286Disposal 处置287double declining balance method双倍余额递减法288expense费用化289fiscal year 会计年度290fixed assets 固定资产291Goodwill 商誉292Impairment 减值293Intangible Asset 无形资产294Noncurrent Asset 非流动资产295recoverable amount 可收回金额296research and development(R&D) 研发297salvage value 残值298sum of the years digits年数总和法299the straight-line method直线法300unit of production method工作量法301useful life 使用寿命302303负债304305Glossary306Contingency 或有事项307Contingent 或有的308contingent asset或有资产309contingent Liability或有负债310Coupon息票311Current liability 流动负债312Discount折价313effective yield有效利率314face value面值315interest利息316Liability 负债317loss contract亏损合同318Market rate市场利率319320nominal rate名义利率321Off-Balance-Sheet Financing表外融资322Operating Leases经营租赁323Capital leases 融资租赁324par 面值325pending litigation 未决诉讼326Premium 溢价327principal本金328virtually certain基本确定329330投资331332available for sale 可供出售333Consolidate 合并334Control 控制335Debt securities债务证券336Derivative 衍生品337Equity securities权益性证券338Financial Asset 金融资产339Held-to-maturity 持有至到期340Investee 被投资人341Issuer 发行方342Repurchase 回购343post-amortization cost 摊余成本344Security 有价证券345Significant influence 重大影响346Trading financial assets交易性金融资产347Financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产, including:348Trading financial assets交易性金融资产and349the financial assets which are measured at their fair values and of which the variation is included in the current profits and losses指定为以公允价值计量且其变动计入当期损益的金融资产；350the investments which will be held to their maturity; 351持有至到期投资352loans and the account receivables; and贷款和应收款项353Financial assets available for sale.可供出售金融资产354355所有者权益(股东权益)356357Additional paid-in capital资本公积358cash-settled share-based payment以现金结算的股份支付359equity-settled share-based payment以权益结算的股份支付360grant date授予日361Owners’ equity 所有者权益362Net asset净资产363Paid-in capital （paid-up）实收资本364percentage-of-completion method完工百分比365real interest method实际利率法366Retained earnings留存收益367royalty revenue使用费收入368sales discounts and allowance销售折扣与折让369sales return销售退回370Surplus reserves盈余公积371vesting date行权日372373其他会计准则374375Accounting changes 会计变更376changes in policy, changes in estimates, and corrections of errors 会计政策、会计估计变更及会计差错更正377deductible temporary differences可抵扣暂时性差异378Deferred taxes 递延所得税379finance lease / capital lease融资租赁380income tax 所得税381Leases租赁382Lessee 承租人383Lessor 出租人384operating lease经营租赁385prospectively未来适用386retrospectively追溯387reverse 转回388taxable income需纳税收入/应纳税收入389taxable temporary differences应税暂时性差异390Temporary differences 暂时性差异391392财务报表列报393394Balance sheet 资产负债表395call option买入期权396convertible bonds 可转换债券397Dilute 稀释398Direct method直接法399EPS（Earnings Per Share）每股收益400Free Cash Flow(FCF) 自由现金流401Gains利得402Income statement 利润表403indirect method间接法404Interim reports 中期报告405Losses亏损406Multiple-Step Income Statement多步式损益表407Single-Step Income Statement 单步式损益表408Notes附注409Option 期权410statement of cash flow 现金流量表411taxable income需纳税收入/应纳税收入412taxable temporary differences应税暂时性差异413Temporary differences 暂时性差异。

财务词汇中英对照(总8页) -本页仅作为预览文档封面，使用时请删除本页-财务词汇以及其他金融词汇INCOME STATEMENT损益表balance sheet 资产负债表Revenue 收入Disbursement 支出Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Non-operating income 营业外收入Sales 销售额Turnover 营业额Operating expenses 销售（营业）成本Operating income（loss）营业利润/（亏损）Operating profit 营业利润Operating margin 营业利润率/营业毛利EBIT margin EBIT率（营业利润率）Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得Other (expense) / income 其他收入/（费用）Ordinary income 普通所得、普通收益、通常收入Operating expenses 营业费用Profit from operating activities 营业利润/经营活动之利润Research and development costs （R&D）研发费用Selling Cost 销售成本cost of sales 销售成本production cost 生产成本product cost 产品成本Net operating revenue 销售（营业）收入净额Selling and distribution costs 营销费用/行销费用selling、general and administrative expenses 销售及一般管理费用administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense行政管理费用departmental budget 部门预算flexible budget 弹性预算development cost 开发成本salary bonus、 Employee benefits、Employee labor union dues、Employee education expenses工资薪金职工福利费、职工工会经费、职工教育经费Employee compensation 职工薪酬Entertainment expenses 业务招待费Advertising expenditure 广告支出Auditing, consulting and litigation expenses 审计、咨询、诉讼费Travelling expenses 差旅费Conference expenses 会议费Including entertainment expenses交际应酬费Salary and welfare fund expense 工资、福利费Rental expense 租金支出Royalty fee 特许权使用费Interest expense 利息支出manufacturing overhead 制造费用overhead 制造费用overhead cost 制造费用burden 制造费用overhead absorption rate 制造费用分配率fixed overhead 固定制造费用Fixed Assets 固定资产fixed asset turnover 固定资产周转率fixed cost 固定成本Depreciation of fixed assets 固定资产折旧Depreciation expense 折旧费depreciation 折旧Depreciation and amortization 折旧及摊销distribution cost 摊销成本Intangible assets 无形资产Other intangible assets 其他无形资产Goodwill 商誉Tangible assets 有形资产Available-for-sale investments 可供出售投资Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Investment properties 投资物业Plant Assets 厂房资产Lease prepayments 预付租金accounts payable 应付账款accounts receivable 应收账款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Accounts and bills payable 应付账款及应付票据bill payable 应付票据 bill receivable 应收票据accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period应收账款收款期accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Accrued expenses and other payables 预提费用及其他应付款prepayments 预付款项Prepayments, deposits and other receivables 预付账款、按金及其它应收款budgetary control 预算控制budgeted capacity 预算生产能力Total current assets 流动资产合计Tax rate 税率Income taxes 所得税Sales tax 销售税金及附加Income before taxes 税前利润Profit before tax 税前利润Taxable Income 应纳税所得额Income tax payable 应缴所得税额Company income tax payable 应纳企业所得税额Local income tax payable 应纳地方所得税额Loss before income taxes 税前损失taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Deferred tax liabilities 递延税deferred taxation 递延税款added value tax 增值税additional tax 附加税VAT on sales 销项税额VAT on purchase 进项税额VAT Refund for exported goods 出口退税Amount transferred out from VAT on purchase 进项税额转出数Transfer out overpaid VAT 转出多交增值税VAT Paid 已交税金Tax reduced and exempted减免税款Transfer out unpaid VAT 转出未交增值税Amount not deducted at end of period （represented by a "-" sign）期末未抵扣数（用"-"号反映）VAT unpaid 未交增值税Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Interest income 利息收入Interest income net 利息收入净额Additional paid-in capital 资本公积Statutory reserves 法定公积/法定准备金Retained earnings 未分配利润capital gain 资本收益capital surplus 资本盈余 capital turnover 资本周转率contingent liabilities 或有负债Net income 净利润Net loss 净损失Net Margin 净利率OI(Operating Income) 经营收益OA（Operating Assets）经营性资产flow of funds statement 资金流量表Net cash flow 现金流量净额net realizable value 可变现净值Fair Value 公允价值net assets 净资产net book value 净帐面价值net liquid funds 净可变现资金Net Profit Margin on Sales/Net profit margin 销售净利率net presentvalue(NPV) 净现值 net profit 净利润 net realizable value 可变现净值 net worth 资产净值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 Results 经营业绩Financial Highlights 财务摘要aggregate balance sheet 合并资产负债表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accounts receivable discounted 已贴现应收账款Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值现金流量表STATEMENTS OF CASH FLOWS / Cash flow statementsCash 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Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬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Equity in the income of investees 采权益法认列之投资收益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Cash and cash equivalents at thebeginning 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 in acquisitions 并购投资Total assets 资产合计Exchange of non-monetary assets 非货币性资产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Total current liabilities 流动负债合计Deferred income 递延收入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Assets 资产Current assets 流动资产current liabilities 流动负债current ration 流动比率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Investment income 投资收益price ratio 市盈率Aggregate income statement 合并损益表Profit before disposal of investments 出售投资前利润Equity loss of affiliates 子公司权益损失Government grant income 政府补助Profit for the period 本期利润Comprehensive income 综合收益、全面收益bond certificate 债券debenture 债券stock certificate 股票Donated shares 捐赠股票Accumulated other comprehensive income 累积其他综合所得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Shareholders Equity股东权益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Interim 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debit capacity 举债能力debt ratio 债务比率 debtor 债务人Income from royalties 特许权使用费收益Net income in investment transfer 投资转让净收益Rental net income 租赁净收益Exchange net income 汇兑净收益Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益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Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利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Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)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 ordinary equity 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 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Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股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）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equity) 股东回报率/股本收益率(回报率)净资产收益率Equity ratio 产权比率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OL（Operating Liabilities）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net financial liabilities 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilities leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益Spread/ price difference 差价RE(Residual Earning) 剩余收益discount rate 贴现率discounted cash flow 现金流量贴现。

资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods bystages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds '140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income '191101待处理流动资产损溢Wait deal intangible assets loss or income'191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover '21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying 2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes 三、所有者权益类OWNERS' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment 利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds '314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other commonaccumulation fund'314110 应付普通股股利Common Stock dividends payable '314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润Undistributed profit 四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss 收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge 营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。

中英文对照财务报表（有何谬误，欢迎指正）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Amongit:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits 资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities 流动负债合计Total current liabilities 长期借款Long-term loans payable 应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable 其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve 公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity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 administrativeexpenses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利润总额Total profit减：所得税Less：Income tax净利润Net profit本文来自: 人大经济论坛会计与财务管理版，详细出处参考：/bbs/viewthr ead.php?tid=335564&page=1会计要素的计量属性basis of measurement历史成本historical cost重置成本replacement cost可实现净值net-realizable value现值present value公允价值fair value财务报告financial statement资产负债表Balance Sheet利润表Income Statement现金流量表Cash Flow Statement所有者权益变动表Statement of Changes in Equity附注notesDisclosure notesChap. 2货币资金monetary assets现金cash银行账户bank account现金等价物cash equivalentChap. 3金融资产financial instruments以公允价值计量且变动计入当期损益的金融资产Measure at fair value through profit or loss交易性金融资产held for trading指定为以公允价值计量且变动计入当期损益的金融资产Identified as at fair value through profit or loss持有到期投资Held-to –maturity investment贷款和应收账款Loans and receivables 可供出售金融资产available-for-sale financial assets减值impairment减值损失impairment lossChap. 4存货inventory存货的种类：Classification of inventory 原材料raw materials inventory在产品work-in-progress inventory半成品component parts产成品finished goods inventory商品merchandise inventory周转材料supplies inventory发出存货的计量cost flow assumption先进先出法first-in-first-out (FIFO)后进先出法last-in-first-out (LIFO)移动加权平均法moving-average unit cost全月一次加权平均法weighted-average system个别计价法（具体辨认法）specific identification期末存货的计量ending balance of inventory成本与可变现净值孰低lower-of –cost-or-market valueNet-realizable value存货跌价准备Allowance to reduce inventory to LCM资产减值损失—存货减值损失loss of impairment on assets ---- loss of impairment on inventoryChap. 5长期股权投资long-term investment –shareInvestment in subsidiary ***成本法cost method权益法equity method投资收益investment income可转换convertibleChap. 6固定资产capital assets在建工程wok-in-progress construction折旧amortization平均年限法straight-line-method工作量法unit-of- production双倍余额递减法declining-balance method年数总和法sum-of-the-years-digits method后续支出subsequent expenditure资本化capitalized cost费用化expensed cost处置retirement and disposal持有待售的固定资产capital assets held for sale固定资产清理disposal of capital assets 固定资产减值准备allowance ofimpairments on capital assets Chap. 7无形资产intangible assets专利权patents非专利技术industrial design registration商标权trademarks and trade name 著作权copyright特许权franchise rights土地使用权rights of using land Chap. 8投资性房地产investment property / profitable estateChap. 9非货币性资产交换non-monetaryassets exchange商业实质commercial substance Chap. 10资产减值assets impairment估计evaluation资产组assets group cash generate unit商誉goodwillChap. 11负债liabilities流动负债current liabilities非流动负债non-current liabilities初始计量initial measurement辞退福利fire fringe进口import出口export可转换公司债券convertible bond Chap. 12所有者权益equity实收资本issued capital资本公积capital reserve股本溢价share premium留存收益retained earnings未分配利润distributed profit Chap. 13完工百分比法percentage of completion method建造合同construction contract直接法direct method间接法indirect method分部报告segment report关联方related party租赁lease担保guaranteeChap. 15或有事项contingencies或有资产contingent assets或有负债contingent liabilities亏损合同onerous contractChap.16重组reorganization /resutruction Chap. 18借款费用borrowing costs borrowing expenditure溢价premium折价discount资本化capitalize costsChap. 20所得税income tax计税基础tax base永久性差别permanent difference暂时性差别temporary difference应纳税暂时性差异taxable temporary differences可抵扣暂时性差异deductible temporary difference递延所得税资产deferred tax assets递延所得税负债deferred tax liabilities Chap. 21外币折算translation of foreigncurrency外币交易foreign currency transactions外币财务报表折算translation of foreign currency financial statement 即期汇率current exchange rate远期汇率future exchange rate通货膨胀inflationChap. 22出租人lessor承租人lessee经营租赁operating lease融资租赁finance lease / capital lease 售后租回sale and leasebackChap. 23会计政策、会计估计变更和差错更正Changes in accounting policies, changes in accounting estimates and corrections of errors会计估计Accounting estimatesChap. 24资产负债表日后事项Events after the balance sheet date 调整事项Adjusting event非调整事项Unadjusting event利润分配profit allocation以前年度损益调整retained earnings--prior year adjustment Undistributed profit—prior yearadjustmentChap. 25企业合并corporate combination长期股权投资long-term investment--shareInvestment in subsidiary *** Chap. 26合并财务报表consolidated financial statementConsolidated Balance Sheet Consolidated Income Statement Consolidated Cash Flow Statement Consolidated Statement of Changes in Equity。