主页 > 关于我们 > 学习园地 > 财务报表常用词汇英译
财务报表常用词汇英译

财务报表常用词汇英译

  深圳碧海蓝天翻译提供公司年报翻译、财务报表翻译服务,以下是财务报表常用词汇。

  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 bal 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

  1、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

  2、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

  3、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

  4、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

  5、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

  6、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

  7、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

  8、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

返回
翻译公司 深圳翻译公司