英语学习_财务报表专业英语词汇_必备

弃我去者，昨日之日不可留乱我心者，今日之日多烦忧Director’sreport董事会报告书Fortheyearended31December2005截至2005年12月31日止Financialstatement财务报表Principalactivity主要业务Investmentholding投资控股方Relatedparty关联方Resultsandappropriation业务及分派Incomestatement收入报表Recommendthepaymentofadividend建议派发股息Fixedassets固定资产Sharecapital股本Directors’interest董事享有权益Managementcontracts管理合约Auditor审计师Chairman董事长Auditor’sreport审计师报告书Certifiedpublicaccountant注册会计师Turnover营业额Generalandadministrativeexpenses日常与行政开支Profitbeforeincometax税前盈利Incometaxexpense所得税费用Attributableto应得部分Balancesheet资产负债表Non-currentasset非流动资产Associate联营企业Deferredincometax递延所得税Currentasset流动资产Duefromrelatedcompanies关联公司应付款Duetorelatedcompanies应付关联公司款Prepaiddesignfee预付设计费Equityandliability权益与负债Accumulateddeficits累计亏绌Currentliabilities流动负债Accruals预提Totalequityandliabilities权益与负债总额Netcurrentliabilities净流动负债Totalassetslesscurrentliabilities减流动负债后的总资产Cashflowfromoperatingactivities经营现金流Cashflowsfrominvestingactivities投资现金流Cashflowsfromfinancingactivities融资现金流Receivables应付款项Payables应付款项Cashandcashequivalents现金与现金等价物Bankbalance银行结余CausewayBay铜锣湾Theultimateholdingcompany最终控股公司InunitsofHKdollars以港元为记帐本位Accountingpolicy会计政策HongKongFinancialReportingStandards香港财务报告准则Historicalcostconvention历史成本法Fairvalue公平值Consolidatedandseparatefinancialstatement合并与个别财务报表Carryingamount帐面值Leaseholdimprovements租赁改良物Onastraight-linebasis直线法Property,plantandequipment地产，厂房与设备Impairmentofassets资产损坏Operatinglease经营租赁Intangibleassets隐形资产Subsidiaries附属公司Translationofforeigncurrency外币业务Employeebenefits员工福利Bonusplan奖金计划Creditrisk信贷风险Turnover营业额Expensesbynature根据类型分类的开支Operatinglease运营租金Depreciationoffixedassets固定资产折旧Taxexpense税务开支Netbookvalue净账面价值Unlistedshares未上市股票Director’semolument董事的薪水Allowances津贴commitments承付unsecured无担保nofixedrepaymentterms无固定归还期限effectiverate实际利率principaltaxationrate主税率liabilitymethod负债法EXISTENCIAS：库存、存货、存量EMISIONOBLIGACIÓNYOTROSVALORESNEGOCIABLES：债券及其它可转让有价证券发行PRIMADEEMISIÓN：发行溢价、股本溢价RVASENSOCCONSPORINTEGRACGLOBALOPROP：全球一体化或财产持有人特许公司储备（这个词组里缩写太多，我也猜不太出具体什么意思，RVAS也可能是“准备金”的意思，SOCCONS我这里暂且理解为“特许公司”）RESULTADOSOCIEDADDOMINANTE：控股公司损益CUENTADERESULTADOS：损益帐目CUENTADEEXPLOTACIÓN：出口帐目Trabajosdelgrupoparaelinmovilizado：固定资产小组性工作Subvencionesencapitaltransferidasaresultados：对转移到损益的所有人权益的补贴VARIACIÓNEXISTENCIASPRODUCTOSTERMINADOSOENCURSO：库存成品或半成品变动APROVISIONAMIENTOS：供给INTERESESMINORITARIOS：少数人（少数派）的利益Factoring/Titulización：Factoring是英语，应该是贷款保收,应收帐款让售的意思。Titulización这个词我没有接触过，应该是命名的意思。Dotaciónalfondodereversión：对归还资金的捐赠RESULTADOPUESTAENEQUIVALENCIA：等价损益RTDO.NETOENAJENACIÓNACTIVOSNOCORRIENTES：非流动资产出让净损益（因为用的是RTDO—RESULTADO而不是BENEFICO，所以是损益而不是收益）这么专业的东西你应该多悬赏才对嘛。0kouuna2009-2-2323:12:1561.51.91.*举报代购代销收入buyconsignmentincome.处置前亏损的企业补贴收入disposalofthelossbeforeincomesubsidiesenterprises.非货币性交易收益non-monetarytransactionreceipts.用以前年度含量工资结余弥补利润inthepastyearwiththebalanceofwagesupitsprofits.结转的含量工资包干结余thecarry-overbalanceofresponsibilityforthecontentofwages.赢余公存补亏buyusurplusofthepublic.利润归还投资thereturnofinvestmentprofits.单项留用的利润individualretainedprofits.以后年度税前利润弥补的亏损annualpre-taxprofitsafterirreparableloss.其他非经常性损益othernon-recurringgainsandlosses.合并价差mergerspreads.固定资产减值准备fixedassetsforimpairment.待处理固定资产净损失tobedealtwithanetlossoffixedassets.长期待摊费用long-termprepaidexpenses.其他应缴款othercontributions.其他应付款otherpayments.一年内到期的长期负债duewithinoneyearofthelong-termliabilities.递延税款贷项deferredtaxcredits.外币报表折算差额foreigncurrencytranslationdifferencesstatements.未处理资产损失untreatedassetlosses一、企业财务会计报表封面FINANCIALREPORTCOVER报表所属期间之期末时间点PeriodEnded所属月份ReportingPeriod报出日期SubmitDate记账本位币币种LocalReportingCurrency审核人Verifier填表人Preparer二、资产负债表BalanceSheet资产Assets流动资产CurrentAssets货币资金BankandCash短期投资CurrentInvestment一年内到期委托贷款Entrustedloanreceivableduewithinoneyear减：一年内到期委托贷款减值准备Less:ImpairmentforEntrustedloanreceivableduewithinoneyear减：短期投资跌价准备Less:Impairmentforcurrentinvestment短期投资净额Netbalofcurrentinvestment应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable减：应收账款坏账准备Less:BaddebtprovisionforAccountreceivable应收账款净额NetbalofAccountreceivable其他应收款Otherreceivable减：其他应收款坏账准备Less:BaddebtprovisionforOtherreceivable其他应收款净额NetbalofOtherreceivable预付账款Prepayment应收补贴款Subsidyreceivable存货Inventory减：存货跌价准备Less:ProvisionforInventory存货净额NetbalofInventory已完工尚未结算款Amountduefromcustomerforcontractwork待摊费用DeferredExpense一年内到期的长期债权投资Long-termdebtinvestmentduewithinoneyear一年内到期的应收融资租赁款Financeleasereceivablesduewithinoneyear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资Long-terminvestment长期股权投资Long-termequityinvestment委托贷款Entrustedloanreceivable长期债权投资Long-termdebtinvestment长期投资合计Totalforlong-terminvestment减：长期股权投资减值准备Less:Impairmentforlong-termequityinvestment减：长期债权投资减值准备Less:Impairmentforlong-termdebtinvestment减：委托贷款减值准备Less:Provisionforentrustedloanreceivable长期投资净额Netbaloflong-terminvestment其中：合并价差Include:Goodwill(Negativegoodwill)固定资产Fixedassets固定资产原值Cost减：累计折旧Less:AccumulatedDepreciation固定资产净值Netbal减：固定资产减值准备Less:Impairmentforfixedassets固定资产净额NBVoffixedassets工程物资Materialholdsforconstructionoffixedassets在建工程Construction