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    财务报表翻译词汇
    发布时间: 2016-04-06 16:33 点击次数:

       一、企业财务会计报表封面   FINANCIAL REPORT COVER
    报表所属期间之期末时间点   Period Ended
    所属月份    Reporting Period
    报出日期    Submit Date
    记账本位币币种    Local Reporting Currency
    审核人    Verifier
    填表人    Preparer

    二、资产负债表    Balance Sheet
    资产    Assets
    流动资产    Current Assets
    货币资金    Bank and Cash
    短期投资    Current Investment
    一年内到期委托贷款    Entrusted loan receivable due within one year
    减:一年内到期委托贷款减值准备    Less: Impairment for Entrusted loan receivable due within one year
    减:短期投资跌价准备    Less: Impairment for current investment
    短期投资净额    Net balance of current investment
    应收票据    Notes receivable
    应收股利    Dividend receivable
    应收利息    Interest receivable
    应收账款    Account receivable
    减:应收账款坏账准备    Less: Bad debt provision for Account receivable
    应收账款净额    Net bal of Account receivable
    其他应收款    Other receivable
    减:其他应收款坏账准备    Less: Bad debt provision for Other receivable
    其他应收款净额    Net bal of Other receivable
    预付账款    Prepayment
    应收补贴款    Subsidy receivable
    存货    Inventory
    减:存货跌价准备    Less: Provision for Inventory
    存货净额    Net bal of Inventory
    已完工尚未结算款    Amount due from customer for contract work
    待摊费用    Deferred Expense
    一年内到期的长期债权投资    Long-term debt investment due within one year
    一年内到期的应收融资租赁款    Finance lease receivables due within one 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
    长期股权投资    Long-term equity investment
    委托贷款    Entrusted loan receivable
    长期债权投资    Long-term debt investment
    长期投资合计    Total for long-term investment
    减:长期股权投资减值准备    Less: Impairment for long-term equity investment
    减:长期债权投资减值准备    Less: Impairment for long-term debt investment
    减:委托贷款减值准备    Less: Provision for entrusted loan receivable
    长期投资净额    Net bal of long-term investment
    其中:合并价差    Include: Goodwill (Negative goodwill)
    固定资产    Fixed assets
    固定资产原值    Cost
    减:累计折旧    Less: Accumulated Depreciation
    固定资产净值    Net bal
    减:固定资产减值准备    Less: Impairment for fixed assets
    固定资产净额    NBV of fixed assets
    工程物资    Material holds for construction of fixed assets
    在建工程    Construction in progress
    减:在建工程减值准备    Less: Impairment for construction in progress
    在建工程净额    Net bal of construction in progress
    固定资产清理    Fixed assets to be disposed of
    固定资产合计    Total fixed assets
    无形资产及其他资产    Other assets & Intangible assets
    无形资产    Intangible assets
    减:无形资产减值准备    Less: Impairment for intangible assets
    无形资产净额    Net bal of intangible assets
    长期待摊费用    Long-term deferred expense
    融资租赁——未担保余值    Finance lease – Unguaranteed residual values
    融资租赁——应收融资租赁款    Finance lease – Receivables
    其他长期资产    Other non-current assets
    无形及其他长期资产合计    Total other assets & intangible assets
    递延税项    Deferred Tax
    递延税款借项    Deferred Tax assets
    资产总计    Total assets
    负债及所有者(或股东)权益    Liability & Equity
    流动负债    Current liability
    短期借款    Short-term loans
    应付票据    Notes payable
    应付账款    Accounts payable
    已结算尚未完工款
    预收账款    Advance from customers
    应付工资    Payroll payable
    应付福利费    Welfare payable
    应付股利    Dividend payable
    应交税金    Taxes payable
    其他应交款    Other fees payable
    其他应付款    Other payable
    预提费用    Accrued Expense
    预计负债    Provision
    递延收益    Deferred Revenue
    一年内到期的长期负债    Long-term liability due within one year
    其他流动负债    Other current liability
    流动负债合计    Total current liability
    长期负债    Long-term liability
    长期借款    Long-term loans
    应付债券    Bonds payable
    长期应付款    Long-term payable
    专项应付款    Grants & Subsidies received
    其他长期负债    Other long-term liability
    长期负债合计    Total long-term liability
    递延税项    Deferred Tax
    递延税款贷项    Deferred Tax liabilities
    负债合计    Total liability
    少数股东权益    Minority interests
    所有者权益(或股东权益)    Owners’ Equity
    实收资本(或股本)    Paid in capital
    减;已归还投资    Less: Capital redemption
    实收资本(或股本)净额    Net bal of Paid in capital
    资本公积    Capital Reserves
    盈余公积    Surplus Reserves
    其中:法定公益金    Include: Statutory reserves
    未确认投资损失    Unrealised investment losses
    未分配利润    Retained profits after appropriation
    其中:本年利润    Include: Profits for the year
    外币报表折算差额    Translation reserve
    所有者(或股东)权益合计    Total Equity
    负债及所有者(或股东)权益合计    Total Liability & Equity
    三、利润及利润分配表    Income statement and profit appropriation
    一、主营业务收入    Revenue
    减:主营业务成本    Less: Cost of Sales
    主营业务税金及附加    Sales Tax
    二、主营业务利润(亏损以“—”填列)    Gross Profit ( - means loss)
    加:其他业务收入    Add: Other operating income
    减:其他业务支出    Less: Other operating expense
    减:营业费用    Selling & Distribution expense
    管理费用    G&A expense
    财务费用    Finance expense
    三、营业利润(亏损以“—”填列)    Profit from operation ( - means loss)
    加:投资收益(亏损以“—”填列)    Add: Investment income
    补贴收入    Subsidy Income
    营业外收入    Non-operating income
    减:营业外支出    Less: Non-operating expense
    四、利润总额(亏损总额以“—”填列)    Profit before Tax
    减:所得税    Less: Income tax
    少数股东损益    Minority interest
    加:未确认投资损失    Add:  Unrealised investment losses
    五、净利润(净亏损以“—”填列)    Net profit ( - means loss)
    加:年初未分配利润    Add: Retained profits
    其他转入    Other transfer-in
    六、可供分配的利润    Profit available for distribution( - means loss)
    减:提取法定盈余公积    Less: Appropriation of statutory surplus reserves
    提取法定公益金    Appropriation of statutory welfare fund
    提取职工奖励及福利基金    Appropriation of staff incentive and welfare fund
    提取储备基金    Appropriation of reserve fund
    提取企业发展基金    Appropriation of enterprise expansion fund
    利润归还投资    Capital redemption
    七、可供投资者分配的利润    Profit available for owners' distribution
    减:应付优先股股利    Less: Appropriation of preference share's dividend
    提取任意盈余公积    Appropriation of discretionary surplus reserve
    应付普通股股利    Appropriation of ordinary share's dividend
    转作资本(或股本)的普通股股利    Transfer from ordinary share's dividend to paid in capital
    八、未分配利润    Retained profit after appropriation
    补充资料:    Supplementary Information:
    1. 出售、处置部门或被投资单位收益    Gains on disposal of operating divisions or investments
    2. 自然灾害发生损失    Losses from natural disaster
    3. 会计政策变更增加(或减少)利润总额    Increase (decrease) in profit due to changes in accounting policies
    4. 会计估计变更增加(或减少)利润总额    Increase (decrease) in profit due to changes in accounting estimates
    5. 债务重组损失    Losses from debt restructuring
    三、利润及利润分配表    Income statement and profit appropriation
    一、主营业务收入    Revenue
    减:主营业务成本    Less: Cost of Sales
    主营业务税金及附加    Sales Tax
    二、主营业务利润(亏损以“—”填列)    Gross Profit ( - means loss)
    加:其他业务收入    Add: Other operating income
    减:其他业务支出    Less: Other operating expense
    减:营业费用    Selling & Distribution expense
    管理费用    G&A expense
    财务费用    Finance expense
    三、营业利润(亏损以“—”填列)    Profit from operation ( - means loss)
    加:投资收益(亏损以“—”填列)    Add: Investment income
    补贴收入    Subsidy Income
    营业外收入    Non-operating income
    减:营业外支出    Less: Non-operating expense
    四、利润总额(亏损总额以“—”填列)    Profit before Tax
    减:所得税    Less: Income tax
    少数股东损益    Minority interest
    加:未确认投资损失    Add:  Unrealised investment losses
    五、净利润(净亏损以“—”填列)    Net profit ( - means loss)
    加:年初未分配利润    Add: Retained profits
    其他转入    Other transfer-in
    六、可供分配的利润    Profit available for distribution( - means loss)
    减:提取法定盈余公积    Less: Appropriation of statutory surplus reserves
    提取法定公益金    Appropriation of statutory welfare fund
    提取职工奖励及福利基金    Appropriation of staff incentive and welfare fund
    提取储备基金    Appropriation of reserve fund
    提取企业发展基金    Appropriation of enterprise expansion fund
    利润归还投资    Capital redemption
    七、可供投资者分配的利润    Profit available for owners' distribution
    减:应付优先股股利    Less: Appropriation of preference share's dividend
    提取任意盈余公积    Appropriation of discretionary surplus reserve
    应付普通股股利    Appropriation of ordinary share's dividend
    转作资本(或股本)的普通股股利    Transfer from ordinary share's dividend to paid in capital
    八、未分配利润    Retained profit after appropriation
    补充资料:    Supplementary Information:
    1. 出售、处置部门或被投资单位收益    Gains on disposal of operating divisions or investments
    2. 自然灾害发生损失    Losses from natural disaster
    3. 会计政策变更增加(或减少)利润总额    Increase (decrease) in profit due to changes in accounting policies
    4. 会计估计变更增加(或减少)利润总额    Increase (decrease) in profit due to changes in accounting estimates
    5. 债务重组损失    Losses from debt restructuring

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