中英文财务报表词汇

中英文财务报表词汇一■公司财务会计报表封面FINANCIAL REPORTCOVER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 ReportingCurrency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 andCash短期投资Current Investment一年内到期委托贷款Entrusted loanreceivable due within one year减一年内到期委托贷款减值准备Less:Impairment forEntrustedloan receivabledue withinone year减短期投资跌价准备Less:Impairment forcurrent investment三,利润及利润分派表Income statementand profit

一、主营业务收入Revenue减主营业务成本Less:Cost ofSales主营业务税金及附加Sales Taxappropriation

二、主营业务利润（亏损以〃一〃填列）（-）Gross Profitmeans loss力口其他业务收入Add:Other operating income减其他业务支出Less:Other operating expense减营业费用SellingDistribution expense管理费用GA expense贝才务费用Finance expense

三、营业利润（亏损以一填歹）（-）U Profitfrom operationmeans loss加投资收益（亏损以〃一〃填列）Add:Investment income补贴收入Subsidy Income营业夕卜收入Non-operatingincome减营业外支出Less:Non-operatingexpense）

四、利润总额（亏损总额以一填列Profit beforeTax减所得税Less:Income tax少数股东损益Minority interest

五、净利润净亏损以〃一〃填列Net profit-means loss加年初未分派利润Add:Retained profits其他转入Other transfer-in

六、可供分派的利润Profit availablefor distribution-meansloss减提取法定盈余公积Less:Appropriation ofstatutory surplusreserves提取法定公益金Appropriation ofstatutory welfarefund提取职工奖励及福利基金Appropriation ofstaff incentiveandwelfare fund提取储藏基金Appropriation ofreserve fund提取公司发展基金Appropriation ofenterprise expansionfund利润归还投资Capital redemption

七、可供投资者分派的利润Profit availablefor ownersdistribution减应付优先股股利Less:Appropriation ofpreference sharesdividend提取任意盈余公积Appropriation ofdiscretionary surplusreserve应付一般股股利转作资本（或股本）日勺一般股股利Transfer fromordinary sharesAppropriationof ordinaryshares dividenddividendto paidin capital

八、未分派利润Retained profitafter appropriation补充资料Supplementary Information:发售、处置部门或被投资单位收益

1.Gains ondisposal ofoperatingdivisions orinvestments自然灾害发生损失

2.Losses fromnatural disaster会计政策变更增长或减少利润总额

3.Increase decreaseinprofit dueto changesin accountingpolicies会计估计变更增长或减少利润总额

4.Increase decreaseinprofit dueto changesin accountingestimates债务重组损失

5.Losses fromdebt restructuring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 debtprovision forAccountreceivable应收账款净额Net balof Accountreceivable其他应收款Other receivable减其他应收款坏账准备Less:Bad debtprovision forOther 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 forInventory存货净额Net balof Inventory已竣工尚未结算款Amount duefrom customerfor contractwork待摊费用Deferred Expense一年内到期日勺长期债权投资Long-term debtinvestment duewithinone year一年内到期日勺应收融资租赁款Finance leasereceivables duewithinone year其他流动资产Other current assets流动资产合计Total currentassets长期投资Long-term investment长期股权投资Long-term equityinvestment委托贷款Entrusted loanreceivable长期债权投资Long-term debtinvestment长期投资合计Total forlong-term investment减长期股权投资减值准备Less:Impairment forlong-term减长期债权投资减值准备Less:Impairment forlong-term debtinvestment减委托贷款减值准备Less:Provision forentrusted loanreceivable长期投资净额Net balof long-term investment其中合并价差Include:Goodwill Negativegoodwill固定资产Fixed assets固定资产原值Cost减合计折旧Less:Accumulated Depreciation固定资产净值Net bal减固定资产减值准备Less:Impairment forfixed assets固定资产净额NBV of fixed assets工程物资Material holdsfor constructionoffixedassets在建工程Construction in progress减在建工程减值准备Less:Impairment forconstruction inprogress在建工程净额Net balof constructioninprogress固定资产清理Fixed assetsto bedisposed of固定资产合计Total fixedassets无形资产及其他资产Other assetsIntangible assets无形资产Intangible assets减无形资产减值准备Less:Impairment forintangible assets无形资产净额Net balof intangible assets长期待摊费用Long-term deferredexpense融资租赁-------未担保余值Finance lease-Unguaranteedresidual values融资租赁-------应收融资租赁款Finance lease-Receivables其他长期资产Other non-currentassets无形及其他长期资产合计Total otherassetsintangibleassets递延税项Deferred Tax递延税款借项Deferred Taxassets资产总计Total assets负债及所有者（或股东）权益LiabilityEquity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已结算尚未竣工款预收账款Advance fromcustomers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 feespayable其他应付款Other payable预提费用Accrued Expense估计负债ProvisionDeferred Revenue递延收益一年内到期日勺长期负债Long-term liabilityduewithinoneyear其他流动负债Other currentliability流动负债合计Total currentliability长期负债Long-term liability应付债券Bonds payable长期借款Long-term loans长期应付款Long-term payable专项应付款GrantsSubsidies 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 Taxliabilities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 balof Paidincapital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 investmentlosses未分派利润Retained profitsafter appropriation其中本年利润Include:Profits forthe 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 LiabilityEquity。