财务英文

会计术语中英文对照表会计科目Description资产ASSETS现金和银行存款Cashonhandandcashinbank(or:Cashandbankdeposits)短期投资S-Tinvestment减：短期投资跌价准备Les:ProvisionforS-Tinvestment短期投资，净值S-Tinvestment,net应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收帐款Accountsreceivable减：坏帐准备Less:Provisionforbaddebt(or:Allowancefordoubtfuldebt)应收帐款，净值Accountsreceivable,net应收关联方款项DuefromRelatedparties应收/应付合并子公司Duefrom/toconsol.Sub.应收控股公司Duefromholdingcompany应收分公司款项Duefromassociateco预付帐款Prepaymert预交税金Prepaidtax其他应收款Otherreceivable减：坏帐准备Less:Provisionforbaddebt其他应收款，净值Otherreceivables,net存货Inventory减：存货跌价准备Less:Provisionforinventory存货，净值Inventory,net待摊费用Deferredexpenses待处理流动资产Currentlosssuspense其他流动资产OthercurrentassetsIPO＝InitialPublicOfferings=首次公开募股IPOexpense-duefromSingaporeChanghua一年内到期长期债券投资CurrentportionofL-Tinvestmentonbonds应收补贴款Subsidyreceivable流动资产合计Totalofcurrentassets长期股权投资Long-terminvestment-equity股权投资差额Long-terminvestment-surplus长期债权投资Long-terminvestment-bonds其他长期投资Long-terminvestment-others长期投资合计L-Tinvestment,subtotal固定资产，原值Fixedassets,cost减：累计折旧Less:Accumulateddepreciation6－1会计术语中英文对照表减：减值准备Less:Impairmentlosses固定资产，净值Fixedassets,net固定资产清理DisposalofF.A.工程物资MaterialsofCIP在建工程Constructioninprogress,net商誉Goodwill无形资产，净值Intangibleassets,net长期待摊费用L-Tdeferredexpenses其他长期资产OtherL-Tassets递延税款（资产）Deferredtaxassets资产合计Totalassets负债LIABILITIES短期借款Short-termloan应付票据Notespayable应付帐款Accountspayable应付关联方款项DuetoRelatedparties应付控股公司Duetoholdingcompany应付联属企业款项Duetoassociateco应付工资Salarypayable应付福利费welfarepayable应交税金Taxpayable应付股利Dividendpayable其他应交款Payabletoothers其他应付款Otherpayable预提费用Accruedexpenses预收帐款Advancefromcustomers预计负债Accruedcontingentliab.其他流动负债Othercurrentliabilities长期借款，一年内到期部分CurrentportionofL-Tloan流动负债合计Totalcurrentliabilities长期借款，非流动部分L-Tloan,netoffcurrentportion应付债券Bondspayable长期应付款Long-termpayable其他长期负债OtherL-Tliabilities递延税款（负债）Deferredtaxliabilities负债合计Totalliabilities股本Sharecapital资本公积Capitalsurplus储备基金Statutorysurplusreserve6－2会计术语中英文对照表企业发展基金Statutorypublicwelfarefund(or:Enterpriseexpansionfund)职工奖福基金Staff&workersbonus&welfarefund上市费用IPOexpense未分配利润Retainedearning权益合计Totalequties负债和权益合计TotalLiabilitiesandEquity损益表P&L销售收入Sales减：销售税金Less:salestaxes减：销售成本Less:costofsales销售毛利Grossprofit(loss)销售费用Sellingexpenses管理费用G&Aexpenses财务费用－其他Financeexpenses-others汇兑损益FXGain利息收入Interestincome利息支出Interestexpenses其他业务收入Otheroperatingincome其他业务支出Otheroperatingexpenses营业利润Operatingprofit投资收益Investmentincome补贴收入Subsidy营业外收入Non-operatingincome营业外支出Non-operatingexpenses以前年度调整PYA税前利润Profitbeforetaxation所得税EIT少数股东损益Minorityinterest净利润Netprofit期初未分配利润RetainedEarnings,begining利润分配：Incomeappropriation:储备基金企业发展基金股利Dividendapproprtiation期末未分配利润RetainedEarnings,ending科目余额汇总表Toptrial凭证voucher总帐Ledger序号Serial6－3会计术语中英文对照表6－4会计术语中英文对照表6－5会计术语中英文对照表6－6