中英文财务报表词汇

New Wordsfinancial a.statement n.balance n.sheet n.operation n. accounting n. business n.creditor n.owner n.equilibrium n.equal a.asset n.liabilities n.equity n.profit n.loss n.income n.expense n.generate vt.cost n.produce vt.deduct vt.net a.position.n.compile vt.capital n.　单词财政的, ⾦融的借贷表；结算表；报告书收⽀平衡；收⽀差额（纸之）⼀张；报纸运转, 操作, 实施会计学, 清算帐⽬商业；商⾏；企业债主；债权⼈所有⼈，业主平衡, 均衡相等的, 均等的资产债务,负债公司普通股所有⼈之利益利润, 益处, 得益损失, 浪费收⼊, 收益, 所得费⽤, 开⽀产⽣, 发⽣成本, 价钱, 代价⽣产；制造扣除净余的, 纯粹的状态；状况；情势编辑；编纂；汇编资本, 资⾦Phrases and Expressions financial statements balance sheet operations statement accounting period equal toowner's equityrefer to （as）a profit and loss statementan income and expense statementgross incomegross profitgeneral expenseselling expensenet incomenet profitstatement of changes in financial positionworking capital　短语与词组财务报表资产负债表营业状况表会计期相同的；等于所有者权益涉及；提到损益计算书损益计算书⽑收⼊⽑利（润）管理费⽤销售费⽤净收⼊净利润财务状况变动表流动资⾦ Notes 1.It shows what the business owns and what it owes to its creditors or its owners.财务报表表明该企业拥有的资产情况和⽋债权⼈或股东的债务情况。

工程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 year 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固定资产改进支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储藏物资Among it: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工程ITEM短期借款Short-term loans对付票款Notes payable对付帐款Accounts payab1e预收帐款Advances from customers对付工资Accrued payroll对付福利费Welfare payable对付利润(股利) Profits payable应交税金Taxes payable其他应交款Other payable to government其他对付款Other creditors预提费用Provision for expenses估计负债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对付债券Bonds payable长期对付款long-term accounts payable专项对付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储藏资金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赢余公积surplus reserve其中:法定赢余公积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未分配利润外币报表折算差额所有者权益合计Retained earningsConverted difference in Foreign Currency Statements Total shareholder"s equity负债及所有者权益总计 Total Liabilities&Equity工程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产品销售本钱Cost of sales其中：出口产品销售本钱Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses(minusinterest ihcome) 汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额Total profit减：所得税Less：Income tax净利润Net profit工程流量从经营活动：ItemsFlows from Operating Activities:01 〕所收到的现金从销售货物或者提供劳务02 〕收到的租金增值税销售额收到退款的价值03 〕增值税缴纳04 〕退回的其他税收和征费以外的增值税07 〕其他现金收到有关经营活动08 〕分，总现金流入量09 〕用现金支付的商品和效劳10 〕用现金支付经营租赁11 〕用现金支付，并代表员工12 〕增值税购货支付13 〕所得税的缴纳14 〕支付的税款以外的增值税和所得税17 〕其他现金支付有关的经营活动18 〕分，总的现金流出19 〕净经营活动的现金流量流向与投资活动：20 〕所收到的现金收回投资21 〕所收到的现金从分配股利，利润22 〕所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 〕资产和其他长期资产26 〕其他收到的现金与投资活动27 〕小计的现金流入量01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activitiesFlows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflows用现金支付购建固定资产，无形资产28 〕和其他长期资产29 〕用现金支付，以获取股权投资30 〕用现金支付收购债权投资33 〕其他现金支付的有关投资活动34 〕分，总的现金流出35 〕的净现金流量，投资活动产生流量筹资活动：36 〕的收益，从发行股票37 〕的收益，由发行债券38 〕的收益，由借款41 〕其他收益有关的融资活动42 〕，小计的现金流入量43 〕的现金归还债务所支付的44 〕现金支付的费用，对任何融资活动45 〕支付现金，分配股利或者利润46 〕以现金支付的利息费用47 〕以现金支付，融资租赁48 〕以现金支付，减少注册资本51 〕其他现金收支有关的融资活动52 〕分，总的现金流出53 〕的净现金流量从融资活动的外汇汇率变动对现金增加现金和现金等价物1.投资活动和筹资活动，不参预现金收款和付款Cash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activitiesFlows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital 51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activitiesof Foreign Exchange Rate Changes on CashIncrease in Cash and Cash Equivalentsand Financing Activities that do not Involve in Cash Receipts and Payments56 〕归还债务的转让固定资产57 〕归还债务的转移投资58 〕投资在形成固定资产59 〕归还债务的转移库存量净利润现金流量从经营活动62 〕净利润63 〕补充规定的坏帐或者不良债务注销64 〕固定资产折旧65 〕无形资产摊销损失处置固定资产，无形资产66 〕和其他长期资产〔或者减：收益〕67 〕损失固定资产报废68 〕财务费用69 〕引起的损失由投资管理〔或者减：收益〕70 〕 defered 税收抵免〔或者减：借记卡〕71 〕减少存货〔或者减：增加〕72 〕减少经营性应收〔或者减：增加〕73 〕增加的经营对付账款〔或者减：减少〕74 〕净支付的增值税〔或者减：收益净额75 〕净经营活动的现金流量增加现金和现金等价物76 〕的现金，在此期限完毕77 〕减：现金期开场78 〕加：现金等价物在此期限完毕79 〕减：现金等价物期开场80 〕，净增加现金和现金等价物56)Repayment of debts by the transfer of fixed assets57)Repayment of debtsby the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents。

四大财务报表中英文对照全文共四篇示例，供读者参考第一篇示例：四大财务报表是每家公司每年都要制作的重要财务文件，它们记录着公司在一定期间内的财务业绩和资产负债状况。

这四大财务报表分别是资产负债表（Balance Sheet）、损益表（Income Statement）、现金流量表（Cash Flow Statement）和股东权益变动表（Statement of Changes in Equity）。

下面将为您详细介绍这四大财务报表的中英文对照。

一、资产负债表（Balance Sheet）资产负债表是衡量公司财务状况的重要指标，它展示了公司在特定日期的资产、负债和所有者权益的情况。

资产负债表的中英文对照如下：中文：资产负债表英文：Balance Sheet资产（Assets）：1. 流动资产（Current Assets）2. 非流动资产（Non-current Assets）负债和所有者权益（Liabilities and Equity）：1. 流动负债（Current Liabilities）2. 非流动负债（Non-current Liabilities）3. 所有者权益（Equity）资产负债表将公司的资产按照流动性和长期性分类，并将公司的负债和所有者权益细分为流动负债、非流动负债和所有者权益，以展示公司的资产负债结构。

二、损益表（Income Statement）损益表是公司在一定期间内的收入、成本和利润情况的总结，展示了公司的盈利能力。

损益表的中英文对照如下：中文：损益表英文：Income Statement收入（Revenue）：1. 销售收入（Sales Revenue）2. 其他收入（Other Revenue）成本（Expenses）：1. 销售成本（Cost of Goods Sold）2. 营业费用（Operating Expenses）3. 税前利润（Profit Before Tax）利润（Profit）：1. 税后利润（Net Profit）损益表记录了公司在一段时间内的总收入、总成本和净利润，帮助投资者和管理层了解公司的盈利能力。

标准版的财务报表中英文版资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品库存商品Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产长期待摊费用Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets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 administrative expenses财务费用Financial expenses其中：利息支出减利息收入Including：Interest expenses minusinterest ihcome汇兑损失减汇兑收益Exchange lossesminus 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==================================================================现金流量表Cash Flows StatementPrepared by:Period: Unit:ItemsFlows from Operating Activities:01Cash received from sales of goods or rendering of services 02Rental receivedValue added tax on sales received and refunds of value03added tax paid04Refund of other taxes and levy other than value added tax 07Other cash received relating to operating activities08Sub-total of cash inflows09Cash paid for goods and services10Cash paid for operating leases11Cash paid to and on behalf of employees12Value added tax on purchases paid13Income tax paid14Taxes paid other than value added tax and income tax17Other cash paid relating to operating activities18Sub-total of cash outflows19Net cash flows from operating activitiesFlows from Investing Activities:20Cash received from return of investments21Cash received from distribution of dividends or profits22Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23assets and other long-term assets26Other cash received relating to investing activities27Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28and other long-term assets29Cash paid to acquire equity investments30Cash paid to acquire debt investments33Other cash paid relating to investing activities34Sub-total of cash outflows35Net cash flows from investing activitiesFlows from Financing Activities:36Proceeds from issuing shares37Proceeds from issuing bonds38Proceeds from borrowings41Other proceeds relating to financing activities42Sub-total of cash inflows43Cash repayments of amounts borrowed44Cash payments of expenses on any financing activities45Cash payments for distribution of dividends or profits 46Cash payments of interest expenses47Cash payments for finance leases48Cash payments for reduction of registered capital51Other cash payments relating to financing activities52Sub-total of cash outflows53Net cash flows from financing activitiesof Foreign Exchange Rate Changes on CashIncrease in Cash and Cash EquivalentsSupplemental Informationand Financing Activities that do not Involve inCash Receipts and Payments56Repayment of debts by the transfer of fixed assets57Repayment of debts by the transfer of investments58Investments in the form of fixed assets59Repayments of debts by the transfer of investoriesof Net Profit to Cash Flows from OperatingActivities62Net profit63Add provision for bad debt or bad debt written off64Depreciation of fixed assets65Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66and other long-term assets or deduct:gains67Losses on scrapping of fixed assets68Financial expenses69Losses arising from investments or deduct:gains70Defered tax credit or deduct:debit71Decrease in inventories or deduct：increase72Decrease in operating receivables or deduct:increase 73Increase in operating payables or deduct:decrease74Net payment on value added tax or deduct:net receipts 75Net cash flows from operating activitiesIncrease in Cash and Cash Equivalents76cash at the end of the period77Less:cash at the beginning of the period78Plus:cash equivalents at the end of the period79Less:cash equivalents at the beginning of the period 80Net increase in cash and cash equivalents现金流量表Cash Flows StatementPrepared by:Period: Unit:ItemsFlows from Operating Activities:01Cash received from sales of goods or rendering of services 02Rental receivedValue added tax on sales received and refunds of value03added tax paid04Refund of other taxes and levy other than value added tax 07Other cash received relating to operating activities08Sub-total of cash inflows09Cash paid for goods and services10Cash paid for operating leases11Cash paid to and on behalf of employees12Value added tax on purchases paid13Income tax paid14Taxes paid other than value added tax and income tax17Other cash paid relating to operating activities18Sub-total of cash outflows19Net cash flows from operating activitiesFlows from Investing Activities:20Cash received from return of investments21Cash received from distribution of dividends or profits22Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23assets and other long-term assets26Other cash received relating to investing activities27Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28and other long-term assets29Cash paid to acquire equity investments30Cash paid to acquire debt investments33Other cash paid relating to investing activities34Sub-total of cash outflows35Net cash flows from investing activitiesFlows from Financing Activities:36Proceeds from issuing shares37Proceeds from issuing bonds38Proceeds from borrowings41Other proceeds relating to financing activities42Sub-total of cash inflows43Cash repayments of amounts borrowed44Cash payments of expenses on any financing activities45Cash payments for distribution of dividends or profits46Cash payments of interest expenses47Cash payments for finance leases48Cash payments for reduction of registered capital51Other cash payments relating to financing activities52Sub-total of cash outflows53Net cash flows from financing activitiesof Foreign Exchange Rate Changes on CashIncrease in Cash and Cash EquivalentsSupplemental Informationand Financing Activities that do not Involve inCash Receipts and Payments56Repayment of debts by the transfer of fixed assets57Repayment of debts by the transfer of investments58Investments in the form of fixed assets59Repayments of debts by the transfer of investoriesof Net Profit to Cash Flows from OperatingActivities62Net profit63Add provision for bad debt or bad debt written off64Depreciation of fixed assets65Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66and other long-term assets or deduct:gains67Losses on scrapping of fixed assets68Financial expenses69Losses arising from investments or deduct:gains70Defered tax credit or deduct:debit71Decrease in inventories or deduct：increase72Decrease in operating receivables or deduct:increase 73Increase in operating payables or deduct:decrease74Net payment on value added tax or deduct:net receipts 75Net cash flows from operating activitiesIncrease in Cash and Cash Equivalents76cash at the end of the period77Less:cash at the beginning of the period78Plus:cash equivalents at the end of the period79Less:cash equivalents at the beginning of the period 80Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目流量从经营活动：01 所收到的现金从销售货物或提供劳务02 收到的租金增值税销售额收到退款的价值03 增值税缴纳04 退回的其他税收和征费以外的增值税07 其他现金收到有关经营活动08 分,总现金流入量09 用现金支付的商品和服务10 用现金支付经营租赁11 用现金支付,并代表员工12 增值税购货支付13 所得税的缴纳14 支付的税款以外的增值税和所得税17 其他现金支付有关的经营活动18 分,总的现金流出19 净经营活动的现金流量流向与投资活动：20 所收到的现金收回投资21 所收到的现金从分配股利,利润22 所收到的现金从国债利息收入现金净额收到的处置固定资产,无形资产23 资产和其他长期资产26 其他收到的现金与投资活动27 小计的现金流入量用现金支付购建固定资产,无形资产28 和其他长期资产29 用现金支付,以获取股权投资30 用现金支付收购债权投资33 其他现金支付的有关投资活动34 分,总的现金流出35 的净现金流量,投资活动产生流量筹资活动：36 的收益,从发行股票37 的收益,由发行债券38 的收益,由借款41 其他收益有关的融资活动42 ,小计的现金流入量43 的现金偿还债务所支付的44 现金支付的费用,对任何融资活动45 支付现金,分配股利或利润46 以现金支付的利息费用47 以现金支付,融资租赁48 以现金支付,减少注册资本51 其他现金收支有关的融资活动52 分,总的现金流出53 的净现金流量从融资活动的外汇汇率变动对现金增加现金和现金等价物补充资料活动和筹资活动,不参与现金收款和付款56 偿还债务的转让固定资产57 偿还债务的转移投资58 投资在形成固定资产59 偿还债务的转移库存量净利润现金流量从经营活动62 净利润63 补充规定的坏帐或不良债务注销64 固定资产折旧65 无形资产摊销损失处置固定资产,无形资产66 和其他长期资产或减：收益67 损失固定资产报废68 财务费用69 引起的损失由投资管理或减：收益70 defered税收抵免或减：借记卡71 减少存货或减：增加72 减少经营性应收或减：增加73 增加的经营应付账款或减：减少74 净支付的增值税或减：收益净额75 净经营活动的现金流量增加现金和现金等价物76 的现金,在此期限结束77 减：现金期开始78 加：现金等价物在此期限结束79 减：现金等价物期开始80 ,净增加现金和现金等价物。