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财务会计报表中英文对照

Accounting

2. Objectives of financial reporting: 财务报告的目标

Financial reporting should:

(1) Provide information that helps in making investment and credit decisions.

(2) Provide information that enables assessing future cash flows.

(3) Provide information that enables users to learn about economic resources, claims against those resources, and changes in them.

3. Basic accounting assumptions 基本会计假设

(1) Economic entity assumption 会计主体假设

This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities.

(2) Going concern assumption 持续经营假设This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives.

This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time. This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date.

(3) Time period assumption 会计分期假设This assumption assumes that the economic life of a business can be divided into

artificial time periods.

The most typical time segment = Calendar Year

Next most typical time segment = Fiscal Year (4) Monetary unit assumption 货币计量假设This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power.

In essence, this assumption disregards the effects of inflation or deflation in the economy in which the entity operates. This assumption provides support for the "Historical Cost" principle.

4. Accrual-basis accounting 权责发生制会计

5. Qualitative characteristics 会计信息质量特征

(1) Reliability 可靠性

For accounting information to be reliable, it must be dependable and trustworthy. Accounting information is reliable to the

extend that it is:

Verifiable: means that information has been objectively determined, arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion.

Representationally faithful: that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the company can prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the company.

Neutral: means that information is presented in accordance with generally accepted accounting principles and practices, and without bias.

(2) Relevance 相关性

Relevant information is capable of making a difference in the decisions of users by helping them to evaluate the potential

effects of past, present, or future transactions or other events on future cash flows (predictive value) or to confirm or correct their previous evaluations (confirmatory value).

(3) Understandability 可理解性Understandability is the quality of information that enables users who have a reasonable knowledge of business and economic activities and financial reporting, and who study the information with reasonable diligence, to comprehend its meaning.

(4) Comparability 可比性

Comparability: suggests that accounting information that has been measured and reported in a similar manner by different enterprises should be capable of being compared because each of the enterprises is applying the same generally accepted accounting principles and practices. Consistency: suggests that an entity has used the same accounting principle or

practice from one period to another, therefore, if the dollar amount reported for a category is different from one period to the next, then chances are that the difference is due to a change like an increase or decrease in sales volume rather than being due to a change in the method of calculating the dollar amount.

(5) Substance over form 实质重于形式Substance over form emphasizes the economic substance of an event even though its legal form may provide a different result.

It requires that business enterprise should perform accounting recognition, measurement and reporting in accordance with the economic substance rather than the legal form of an event or transaction. (6) Materiality 重要性

Information is material if its omission or misstatement could influence the resource allocation decisions that users make on the basis of an entity’s financial report. Materiality depends on the nature and amount

of the item judged in the particular circumstances of its omission or misstatement. Deciding when an amount is material in relation to other amounts is a matter of judgment and professional expertise.

(7) Conservatism 谨慎性

Conservatism dictates that when in doubt, choose the method that will be least likely to overstate assets and income, and understate liabilities and expenses. (8) Timeliness 及时性

Timeliness means having information available to decision makers before it loses its capacity to influence decisions. If information becomes available only after the time that a decision must be made, it has no capacity to influence that decision and thus lacks relevance.

6. Basic accounting elements 基本会计要素(1) Asset 资产

An asset is a resource that is owned or controlled by an enterprise as a result of

past transactions or events and is expected to generate economic benefits to the enterprise.

(2) Liability 负债

A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise.

A present obligation is a duty committed by the enterprise under current circumstances. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.

(3) owners’ equity 所有者权益

Owners’ equity is the residual interest in the assets of an enterprise after deducting all its liabilities.

Owners’ equity of a company is also known as shareholders’ equity.

(4) Revenue 收入

Revenue is the gross inflow of economic benefits derived from the course of ordinary

activities that result in increases in equity, other than those relating to contributions from owners.

(5) Expense 费用

Expenses are the gross outflow of economic benefits resulted from the course of ordinary activities that result in decreases in owners’ equity, other than those relating to appropriations of profits to owners.

(6) Profit 利润

Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, etc.

7. Five measurement attributes 会计计量属性

(1) Historical cost 历史成本

Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at

the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, or the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.

(2) Current replacement cost 现时重置成本Assets are carried at the amount of cash or cash equivalents that would have to be paid if a same or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents that would be currently required to settle the obligation.

(3) Net realizable value 可实现净值

Assets are carried at the amount of cash or cash equivalents that could be obtained by selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling costs and

related tax payments.

(4) Present value 现值

Assets are carried at the present discounted value of the future net cash inflows that the item is expected to generate from its continuing use and ultimate disposal. Liabilities are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.

(5) Fair value 公允价值

Assets and liabilities are carried at the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.

8. Financial statements 财务报表

(1) Balance sheet 资产负债表

A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.

(2) Income statement 损益表

An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period.

(3) Statement of cash flows 现金流量表

A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period.

(4) Statement of changes in owners’equity 所有者权益变动表

A statement of changes in owners’ equity reports the changes in owners’ equity for

a specific period of time.

(5) Notes to financial statements 财务报表附注

Notes to the accounting statements are further explanations of items presented in the accounting statements, and explanations of items not presented in the accounting statements, etc.

9. Accounting entry 会计分录

Debit: Cash

Credit: Common Stock

10. Basic accounting equation 基本会计等式Assets = Liabilities + owners’ equity 11. List of present and potential users of financial information 财务信息的使用者investors, creditors, employees, suppliers, customers, and governmental agencies.

Definitions of Four Categories of Financial Assets

A financial asset or liability held for trading is one that was acquired or incurred principally for the purpose of generating a profit from short-term fluctuations in price or dealers margin. A financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for

which there is evidence of a recent actual pattern of short-term profit-taking. Derivative financial assets and derivative financial liabilities are always deemed held for trading unless they are designated and effective hedging instruments.

Held-to-maturity investments are financial assets with fixed or determinable payments and fixed maturity that an enterprise has the positive intent and ability to hold to maturity other than loans and receivables originated by the enterprise.

四类金融资产的定义

为交易而持有的金融资产或金融负债,指主要为了从价格或交易商保证金的短期波动中获利而购置的金融资产或承担的金融负债。一项金融资产不论因何种原因购置，如果它属于投资组合的组成部分，且有证据说明最近该组合可实际获得短期收益，则该金融资产应归类为为交易而持有的金融资产。对于衍生金融资产和衍生金融负债，除非它们被指定且是有效的套期工具，否

财务报表中英文对照

财务报表中英文对照 1.资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a 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：其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets

高级财务会计—外币财务报表折算练习题(含答案)

高级财务会计：外币财务报表折算练习题（含答案）一、选择题 1.外币报表折算为人民币报表时，利润分配表中的“未分配利润”项目应当（）。 A.根据折算后利润分配表中的其他项目的数额计算确定 B.按历史汇率折算 C.按现行汇率折算 D.按平均汇率折算 2. 按照《企业会计准则第19号——外币折算》，外币报表折算差额在会计报表中应作为（）。 A.递延损益列示 B.管理费用列示 C.财务费用列示 D.外币报表折算差额单列 3.对外币会计报表折算后不改变资产和负债的内部结构和比例关系的折算方法是（）。 A.时态法 B.现行汇率法 C.流动性与非流动性项目法 D.货币性与非货币性项目法 4.在采用货币与非货币项目法进行外币会计报表折算的情况下，按照历史汇率折算的项目是（）。 A.应收账款项目 B.存货项目 C.未分配利润项目 D.长期负债项目 5.采用现行汇率法折算外币会计报表时，按照历史汇率折算的会计报表项目有（）。 A.存货项目 B.短期投资项目 C.应付债券项目 D.实收资本项目 6.采用时态法折算外币会计报表时，按照历史汇率折算的会计报表项目有（）。 A.应付账款项目 B.按成本计价的存货项目 C.按市价计价的投资项目 D.按成本计价的投资项目 7.外币报表折算可供选择的汇率主要有（）三种。

A. 历史汇率 B. 现行汇率 C. 平均汇率 D.远期汇率 8.根据我国《企业会计准则第19号——外币折算》的规定，可以采用资产负债表日即期汇率折算的会计报表项目有（）。 A.长期股权投资项目 B.未分配利润项目 C.无形资产项目 D.长期应付款项目 9.按照《企业会计准则第19号——外币折算》，外币会计报表中可以按照交易发生日即期汇率折算的项目有（）。 A.营业成本 B.营业外支出 C.营业收入 D.管理费用 10．境外经营，是指企业在境外的（）。 A.子公司 B.分支机构 C.联营企业 D.合营企业二、业务题 1.某国外子公司的财务报表需折算为美元。有关资料如下：汇率设定：债券、股份发行日的汇率LC1.00=US$0.23 固定资产取得时日的汇率LC1.00=US$0.23 年初存货折算汇率LC1.00=US$0.19 年末存货折算汇率LC1.00=US$0.22 股利支付日的汇率LC1.00=US$0.21 20×6年度平均汇率LC1.00=US$0.20 20×5年12月31日汇率LC1.00=US$0.18 20×6年12月31日汇率LC1.00=US$0.24

财务报表中英文汉英英汉对照

活期历史明细清单： Current Detailed List of History 帐号：Account Number 户名：Customer Name 操作地区：Operation Region 操作网点：Operation Branches 操作柜员：Operation Teller 工作日期：Date of Work 入账日期：Date Recorded 币种：Currency Type 交易代码：Transaction Code 注释：Remark 借贷：Lend or Loan 金额 Money 余额 Balance 地区 Region 网点Branches 操作员 Operator 界面 Interface 息 Interest 税Tax 工资 Wage 存deposit 支取Expenditure 汇款remittance 收费fee 批量业务 Batch Business 柜面交易 Counter transaction 开户：Account 摘要：Abstract 地点：location 打印机构：Print Agencies 现存：Cash deposit 转存：Transfer into 现支：Cash expenses 扣年税：Annual tax deduction 包月费：Monthly fee 中心入账：Center recorded 银行对账单：Bank Reconciliatio 打印柜员号printed teller sequence number numéro imprimé de caissier 打印时间 print time Temps imprimé 账号 account number numéro de compte 客户名称 account name nom et prénom de compte 币别 currency monnaie 钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets 起始日期 start date date de début 终止日期termination date / expirty date date d’expiration 交易日期 trade /transaction date date de l’opération 摘要 abstract extrait 交易金额transaction amount montant de l'opération 账号余额 account balance solde du compte 对方账号 reciprocal account number numéro de compte réciproque 对方帐户名称 reciprocal account name nom de compte réciproque 操作员号 operator number numéro de l'opérateur 自述摘要autobiographical / self-disclosure abstratct extrait autobiographique 现金存入 cash deposit dép?t en espèces 结息 interest settlement règlement d'intérêt 现金支取 cash withdraw retrait en espèces 中国银行的流水清单

财务报表中英文对照

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

财务报表各项目中英文对照

财务报表各项目中英文对照一、损益表INCOME STATEMENT Aggregate income statement 合并损益表Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损）Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润Operating expenses: 营业费用：

Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/（费用） Loss before income taxes 税前损失 Income before taxes 税前利润 Profit before tax 税前利润 Income taxes 所得税 taxes 税项 Current Income tax 当期所得税 Deferred Income tax 递延所得税

财务英语中英文对照表(部分)

财务英语中英文对照表 A account 账户 account payable 应付账款 accounting system 会计系统 Accounting Principle Board （APB）（美国）会计准则委员会 accrual basis 权责发生制（应计制） accumulated depreciation 累计折旧 account FORMat 账户格式 accrue 应计 accounting cycle 会计循环 accounts receivable 应收账款 accounts receivable turnover 应收账款周转率 accelerated depreciation 加速折旧adjusting entries 调整分录 adjustment 调整aging of accounts receivable 应收账款账龄分析法 allowance for bad debts 坏账准备 allowance for doubtful accounts 坏账准备 allowance for uncollectible 坏账准备 allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销 annual report 年度报告annuity 年金 assets 资产 audit 审计 auditor ' s opini审on计意见书 auditor 审计师 audit committee 审计委员会average collection period 平均收账期 AICPA 美国注册会计师协会 APB Opinions 会计准则委员会意见书 balance 余额bad debt recoveries 坏账收回 bad debts 坏账

中英文对照的财务报表

中英文对照的财务报表(资产负债表,损益表) 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables 1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable 1185 应收退税款 income tax refund receivable 1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts -

中英文对照版财务报表

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

财务报表中英文对照表下载

财务报表中英文对照表下载会计报表项目中英文对照表外商投资企业会计报表项目中英文对照表(供参考) 外商投资工业企业会计报表 Financial Statements for Industrial Enterprises with Foreign Investmen T ━━━━━━━━━━━━━━━━ (企业名称NAME OF ENTERPRISE) 资产负债表BALANCE SHEE T _____年_____月_____日会外工01表 As of (month/date)19 FORM AFI(INDUSTRIAL)-01 单位MONETARY UNIT: ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 资产行次年初数期末数ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD ──────────────────────────────────────── 流动资产： CURRENT ASSETS 现金 Cash on hand 1 银行存款 Cash in bank 2

有价证券 Marketable securities 4 应收票据 Notes receivable 5 应收账款 Accounts receivable 6 减：坏账准备 Less: provision for bad debts 7 预付货款 Advances to suppliers 8 其他应收款 Other receivables 10 待摊费用 Prepaid expense 11 存货 Inventories 12 减：存货变现损失准备Less: Provision for loss on realization of inventories 13 一年内到期的长期投资 Long-term investments maturing within one year 15 其他流动资产 Other current assets 16 流动资产合计 Total current assets 17 长期投资：LONG-TERM INVESTMENTS: 长期投资 Long-term investments

会计报表中英文对照

?会计报表中英文对照

Accounting

1.Financial reporting（财务报告）includes not only financial statements but also other means of communicating information that relates,directly or indirectly,to the information provided by a business enterprise’s accounting system----that is,information about an enterprise’s resources,obligations, earnings,etc. 2.Objectives of financial reporting:财务报告的目标 Financial reporting should: (1)Provide information that helps in making investment and credit decisions. (2)Provide information that enables assessing future cash flows. (3)Provide information that enables users to learn about economic resources, claims against those resources,and changes in them. 3.Basic accounting assumptions基本会计假设 (1)Economic entity assumption会计主体假设 This assumption simply says that the business and the owner of the business are two separate legal and economic entities.Each entity should account and report its own financial activities. (2)Going concern assumption持续经营假设 This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives. This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time. This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date. (3)Time period assumption会计分期假设 This assumption assumes that the economic life of a business can be divided into artificial time periods. The most typical time segment=Calendar Year Next most typical time segment=Fiscal Year (4)Monetary unit assumption货币计量假设 This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records,and the unit of measure remains relatively constant over time in terms of purchasing power. In essence,this assumption disregards the effects of inflation or deflation in the economy in which the entity operates. This assumption provides support for the"Historical Cost"principle. 4.Accrual-basis accounting权责发生制会计 5.Qualitative characteristics会计信息质量特征 (1)Reliability可靠性 For accounting information to be reliable,it must be dependable and trustworthy. Accounting information is reliable to the extend that it is: Verifiable:means that information has been objectively determined,arrived at, or created.More than one person could consider the facts of a situation and reach a similar conclusion.

财务报表(资产负债表、利润表、现金流量表) 项目中英对照

资产负债表Balance Sheet 项目 ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a 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：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment 固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资 Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets 资产负债表(续表) Balance Sheet 项目 ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payroll应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金T axes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital 个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金 public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列） Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity

中英文对照财务报表常用单词解析

财务报表(中英文版)

标准版的财务报表（中英文版）资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 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：其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets