中英文对照财务报表常用单词

中英文对照财务报表（有何谬误，欢迎指正）资产负债表BALANCESHEET2002年11月30日asat30/11/2002资产Assets负债和所有者权益Liabilities&Equity流动资产CurrentAssets：流动负债CurrentLiabilities：货币资金Cash短期投资Shortterminvestments应付帐款Tradepayables应收票据Notesreceivable预收帐款Advancedreceipts应收股利Dividendreceivable应付工资Accrualsforsalaries应收利息Interestreceivable应付福利费Accrualsforbenefits应收帐款Tradereceivable应付股利Accrualsfordividends其他应收款Otherreceivable应交税金Accrualsfortaxes存货Inventories其他应交款Otherliabilities待摊费用Prepaidexpenses其他应付款Otherpayables流动资产合计Totalcurrentassets预提费用Provisionforexpenses流动负债合计Totalcurrentliabilities固定资产FixedAssets：固定资产原价Tangibleassets长期负债Longtermliabilities：减Less：累计折旧Depreciation长期应付款Longtermliabilities固定资产净值Nettangibleassets长期负债合计Totallongtermliabilities固定资产合计Totaltangibleassets递延税款贷项Deferredincometaxes无形资产及其他资产IntangibleAssets：负债合计Totalliabilities无形资产Intangibleassets长期待摊费用Longtermadvancepayments所有者权益Shareholders'equity其他长期资产Otherlongtermassets实收资本SubscribedCapital无形资产及其他资产资本公积Capital合计Totalintangibleassetsreserves盈余公积Otherreserves递延税款借项Deferredincometaxes未分配利润Retainedearnings所有者权益合计Totalshareholder'sequity资产总计TotalAssets负债和所有者权益合计TotalLiabilities&Equity利润表Profit&LossAccount2002年11月forthemonthended30/11项目Item主营业务收入Sales减Less：主营业务成本CostofSales主营业务税金及附加businesstaxes主营业务利润GrossProfit加Add：其他业务利润Otheroperatingincome减Less：营业费用Operatingexpenses管理费用Administrationexpenses财务费用Financeexpenses营业利润OperatingProfit加Add：投资收益Incomefrominvestments补贴收入Otherincome营业外收入Extraordinaryincome减Less：营业外支出Extraordinaryexpenses利润总额Profitbeforetaxes减Less：所得税Taxesonincome净利润Profitaftertaxes资产负债表BalanceSheet项目ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收帐款Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable存货Inventories其中：原材料Including:Rawmaterials产成品(库存商品)Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失UnsettledG/Loncurrentassets一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayaear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资：Long-terminvestment：其中:长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment*合并价差Incorporatingpricedifference长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:AccumulatedDpreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备Less:Impairmentoffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets工程物资Projectmaterial在建工程ConstructioninProgress待处理固定资产净损失UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产Intangibleassets其中:土地使用权Includinganduserights递延资产（长期待摊费用）Deferredassets其中:固定资产修理Including:Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中:特准储备物资Amongit:Speciallyapprovedreservingmaterials无形及其他资产合计Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计TotalAssets资产负债表(续表)BalanceSheet项目ITEM短期借款Short-termloans应付票款Notespayable应付帐款Accountspayab1e预收帐款Advancesfromcustomers应付工资Accruedpayro1l应付福利费Welfarepayable应付利润(股利)Profitspayab1e应交税金Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用Provisionforexpenses预计负债Accruedliabilities一年内到期的长期负债Longtermliabilitiesduewithinoneyear其他流动负债Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款Long-termloanspayable应付债券Bondspayable长期应付款long-termaccountspayable专项应付款Specialaccountspayable其他长期负债Otherlong-termliabilities其中:特准储备资金Including:Specialreservefund长期负债合计Totallongtermliabilities递延税款贷项Deferredtaxationcredit负债合计Totalliabilities*少数股东权益Minorityinterests实收资本(股本)SubscribedCapital国家资本Nationalcapital集体资本Collectivecapital法人资本Legalpersonscapital其中:国有法人资本Including:State-ownedlegalpersonscapital集体法人资本Collectivelegalpersonscapital个人资本Personalcapital外商资本Foreignbusinessmenscapital资本公积Capitalsurplus盈余公积surplusreserve其中:法定盈余公积Including:statutorysurplusreserve公益金publicwelfarefund补充流动资本Supplermentarycurrentcapital*未确认的投资损失（以“-”号填列）Unaffirmedinvestmentloss未分配利润Retainedearnings外币报表折算差额ConverteddifferenceinForeignCurrencyStatements所有者权益合计Totalshareholdersequity负债及所有者权益总计TotalLiabilities&Equity利润表INCOMESTATEMENT项目ITEMS产品销售收入Salesofproducts其中：出口产品销售收入Including：Exportsales减：销售折扣与折让Less：Salesdiscountandallowances产品销售净额Netsalesofproducts减：产品销售税金Less：Salestax产品销售成本Costofsales其中：出口产品销售成本Including：Costofexportsales产品销售毛利Grossprofitonsales减：销售费用Less：Sellingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses其中：利息支出(减利息收入)Including：Interestexpenses(minusinterestihcome)汇兑损失(减汇兑收益)Exchangelosses(minusexchangegains)产品销售利润Profitonsales加：其他业务利润Add：profitfromotheroperations营业利润Operatingprofit加：投资收益Add：Incomeoninvestment加：营业外收入Add：Non-operatingincome减：营业外支出Less：Non-operatingexpenses加：以前年度损益调整Add：adjustmentoflossandgainforpreviousyears利润总额Totalprofit减：所得税Less：Incometax净利润Netprofit本文来自:人大经济论坛会计与财务管理版，详细出处参考：=335564&page=1会计要素的计量属性basisofmeasurement历史成本historicalcost重置成本replacementcost可实现净值net-realizablevalue现值presentvalue公允价值fairvalue财务报告financialstatement资产负债表BalanceSheet利润表IncomeStatement现金流量表CashFlowStatement所有者权益变动表StatementofChangesinEquity附注notesDisclosurenotesChap.2货币资金monet