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沃尔玛-利润表(2013)中英文对照

沃尔玛-利润表(2013)中英文对照
沃尔玛-利润表(2013)中英文对照

ConsolidatedStatementsof I ncome 利润合并报表

FiscalYearsEnded January31,

2013 2012 2011

ConsolidatedStatementsofComprehensive I ncome 综合收入合并报表

FiscalYearsEndedJanuary31,

企业资产负债表_利润表中英文对照大全

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 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

沃尔玛英文标示

YTD Data 年至今数据 LW Data上周数据 WTD Data周至今数据 WTD Comp可比店周至今数据, LW WTD Comp可比店上周周至今数据 Yesterday OVER所有店昨天数据 Yesterday COMP可比店昨天数据 Item Nbr 商品编号 Item Desc 1 商品中文说明 Unit Cost 单位不含税成本价 Unit Retail 单位不含税零售价 MU% 毛利率 Item Status 商品状态 Item Type 商品类型 UPC 条形码 Create Date 商品在系统中建立的日期 Vendor Stk Nbr 供应商货品编号 VNPK Qty 供应商箱包装 VNPK Cost 供应商箱包装成本 Vendor Nbr 供应商编号 Vendor Name 供应商名称 Item Number 商品编号 Item Desc1 商品中文描述 PO Number 订单号 PO Type 订单类型 PO Order Date 下订单的日期 PO Cancel Date 订单取消日 PO Create Date 订单建立日 PO Ship Date 送货日 PO Status 订单状态 Store Nbr 店号 在Vendor Information下面我们选择 Vendor Nbr 供应商编号 Vendor Name 供应商名称 Item Nbr 商品编码 Item Desc1 商品中文描述 Unit Cost 商品不含税成本价 Unit Retail 商品不含税零售价 MU% 毛利率 Item Status 商品状态 Item Type 商品类型 UPC 条形码 Create Date 商品建立日期 点击Supplier Information 旁边的+,选择 Vendor Name 供应商名称 Vendor Nbr 供应商号码 Vendor Stk Nbr 供应商货品编号 VNPK Qty 供应商箱包装数量 VNPK COST 供应商箱包装成本 POS Qty 销售个数 POS Sales 销售金额 Curr Str In Transit Qty 在途数量 Curr Str On Hand Qty 商场现货 Curr Str In Whse Qty 仓库数量

英文损益表

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

财务会计报最新表中英文对照

?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. 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

资产负债表、利润表会计专业术语中英文对照

流动资产:CURRENT ASSETS: 货币资金Cash 结算备付金Provision of settlement fund 拆出资金Funds lent 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收保费Insurance premiums receivable 应收分保账款Cession premiums receivable 应收分保合同准备金Provision of cession receivable 应收利息Interests receivable 其他应收款Other receivable 买入返售金融资产Recoursable financial assets acquired 存货Inventories 其中:原材料Raw material 库存商品Stock goods 一年内到期的非流动资产Non-current assets maturing within one year 其他流动资产Other current assets 流动资产合计TOTAL CURRENT ASSETS 非流动资产:NON-CURRENT ASSETS 发放贷款及垫款Loans and payments on behalf 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment real estates 固定资产原价Fixed assets original cost 减:累计折旧Less:Accumulated depreciation 固定资产净值Fixed assets--net value 减:固定资产减值准备Less:Fixed assets impairment provision 固定资产净额Fixed assets--net book value 在建工程Construction in progress 工程物资Construction supplies 固定资产清理Fixed assets pending disposal 生产性生物资产Bearer biological assets 油气资产Oil and natural gas assets 无形资产Intangibel assets 开发支出Research and development costs 商誉Goodwill 长期待摊费用Long-term deferred expenses

中英文资产负债表和损益表

中英文资产负债表和损益表 利润表 INCOME STATEMENT 项目 ITEMS 产品销售收入Sales of products 其中:出口产品销售收入 Including:Export sales 减:销售折扣与折让 Less:Sales discount and allowances 产品销售净额 Net sales of products 减:产品销售税金 Less:Sales tax 产品销售成本 Cost of sales 其中:出口产品销售成本Including:Cost of export sales 产品销售毛利 Gross profit on sales 减:销售费用 Less:Selling expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 其中:利息支出(减利息收入) Including:Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益) Exchange losses(minus exchange gains) 产品销售利润Profit on sales 加:其他业务利润Add:profit from other operations 营业利润Operating profit 加:投资收益Add:Income on investment 加:营业外收入Add:Non-operating income 减:营业外支出Less:Non-operating expenses 加:以前年度损益调整Add:adjustment of loss and gain for previous years 利润总额 Total profit 减:所得税 Less:Income tax 净利润 Net profit 资产负债表 BALANCE SHEET 资产 ASSETS 流动资产:CURRENT ASSETS 现金Cash on hand 备用金Pretty cash 银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable 应收帐款Accounts receivable

会计英语资产负债表及利润表

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.

完整中英文对照资产负债表-损益表--现金流量表

完整英文版资产负债表、利润表及现金流量表 Balance Sheet 资产负债表 ITEM项目 Cash 货币资金 Short term investments短期投资 Notes receivable 应收票据 Dividend receivable应收股利 Interest receivable应收利息 Accounts receivable 应收帐款 Other receivables 其他应收款 Accounts prepaid预付帐款 Future guarantee 期货保证金 Allowance receivable 应收补贴款 Export drawback receivable应收出口退税 Inventories存货 Including: Raw materials其中:原材料 Finished goods 产成品(库存商品) Prepaid and deferred expenses 待摊费用 Unsettled G/L on current assets 待处理流动资产净损失 Long-term debenture investment falling due in a year 一年内到期的长期债权投资 Other current assets其他流动资产

Total current assets 流动资产合计 Long-term investment:长期投资: Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference *合并价差 Total long-term investment 长期投资合计 Fixed assets-cost 固定资产原价 Less: Accumulated Depreciation减:累计折旧 Fixed assets-net value 固定资产净值 Less: Impairment of fixed assets 减:固定资产减值准备Net value of fixed assets固定资产净额 Disposal of fixed assets 固定资产清理 Project material 工程物资 Construction in Progress在建工程 Unsettled G/L on fixed assets 待处理固定资产净损失 Total tangible assets 固定资产合计 Intangible assets 无形资产 Including and use rights 其中:土地使用权 Deferred assets 递延资产(长期待摊费用) Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出

沃尔玛walmart 电子商务(EC)报告英文版

Contents 1.Overview of Wal-Mart Stores, Inc. background (3) 2.Four global business categories of Wal-Mart Stores, Inc (3) 3.The current main competitors to Wal-Mart Stores, Inc (4) 4.The e-commerce related advantages of Wal-Mart Stores, Inc........... . (6) 5.The diagram of logistics and supply chain system of Wal-Mart Stores, Inc................................................................................ . (7) 6.The e-commerce related disadvantages of Wal-Mart Stores, Inc......... .. (7) 7.In order to maintain or grow the leadership, what improvements should be taken by Wal-Mart Stores, Inc (8) 8.The possible difficulties that Wal-Malt stores may face during the process of improvement................................................................ . (9) 9.Alternative actions (if any) if you were the CEO of one of Wal-Mart’s competitors (9) 10.References (10)

【中英文利润表】如何用英语介绍利润表

【中英文利润表】如何用英语介绍利润表中英文利润表 INE STATEMENT For the year(or,quarter,month)ended JULY 31,1998 L CURRENT INE CURREYEAR ITEMS NO. NT PERIOD CUMULATIVE Sales For th 1 Including:export saleshe year(or, 2 Less:Sales discount and allowances,quarter,

3 Net Salesdiscou 4 Less:Sales Taxcount an 5 Cost of salesand al 6 Including:Cost of export saleses,quarter, 7 FROM AJI-02 MONETARY UNIT:YUAN LAST YEAR CUMULATE Gross profit on salesort sa Less:Selling expensesort sa

General and administrative expensesonth Financial Expensesstra Including:Interest expenses(less interest ine)nth)ended Mar Exchange lost(less exchange gains)e)nth)ended Profit on sales lost( Add:Ine form other operationsnge gain Operating profiter o Add:Investment ineperati

会计报表术语中英文对照

会计报表术语中英文对照 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?可换股债券衍生工具之损失 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)

三大会计报表:资产负债表、损益表、现金流量表中英文对照

英文会计报表: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 所属月份Reporting Period 报出日期Submit Date 资产负债表 Balance Sheet Assets Current Assets Bank and Cash Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减:一年内到期 Less: Impairment for Entrusted loan receivable due within one year 减: Less: Impairment for current investment Net bal of current investment Notes receivable Dividend receivable 应收利息Interest receivable Account receivable 减:应收账款 Less: Bad debt provision for Account receivable Net bal of Account receivable 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 Prepayment Subsidy receivable Inventory 减: 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 Deferred Expense 一年内到期的 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 Other current assets Total current assets 长期投资Long-term investment Long-term equity investment 委托贷款Entrusted loan receivable

新会计准则会计科目表(中英文对照)[2]

一、资产类 1 1001 库存现金cash on hand 2 1002 银行存款bank deposit 5 1015 其他货币资金other monetary capital 9 1101 交易性金融资产transaction monetary assets 11 1121 应收票据notes receivable 12 1122 应收账款Account receivable 13 1123 预付账款account prepaid 14 1131 应收股利dividend receivable 15 1132 应收利息accrued interest receivable

21 1231 其他应收款accounts receivable-others 22 1241 坏账准备had debts reserve 28 1401 材料采购procurement of materials 29 1402 在途物资materials in transit 30 1403 原材料raw materials 32 1406 库存商品commodity stocks 33 1407 发出商品goods in transit 36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles 42 1461 存货跌价准备reserve against

stock price declining 45 1521 持有至到期投资hold investment due 46 1522 持有至到期投资减值准备hold investment due reduction reserve 47 1523 可供出售金融资产financial assets available for sale 48 1524 长期股权投资long-term stock ownership investment 49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve 50 1526 投资性房地产investment real eastate 51 1531 长期应收款long-term account

麦德龙沃尔玛英文介绍

Metro AG股份公司(Aktien Gesellschaft)is the fourth-largest retailer in the world measured by revenues (after Wal-Mart, Carrefour and Tesco),It was established in 1964 by Otto Beisheim奥托.拜斯海姆 Metro,the world’s Cash & Carry business leader, arrived in China in 1995, cooperating with JinJiang Group锦江集团(国际)to establish Metro JinJiang Cash & Carry Co. Ltd. 锦江麦德龙现购自运有限公司1996, Metro JinJiang C&C opened its first store. So far Metro runs 54stores in 39cities in china。 麦德龙作为全球现购自运制业务的领头羊,1995年来到了中国,与锦江国际(集团)有限 公司合作,建立了锦江麦德龙现购自运有限公司。1996年,麦德龙在上海开设了它在中国的第一家现购自运制商场,截止目前,麦德龙在中国的39个城市开张了54家商场。 1.The unique management philosophy 独特的经营理念:现购自运([英]Cash and Carry;简称: C&C) Cash & Carry business provides professional customers with a warehouse-like类似仓库store where they can pick articles; pay in cash and carry goods away by themselves. The advantage of cash & carry, as opposed to traditional wholesale business, lies in good value for money, wide range of food and non-food assortments, sufficient stock, long business hours, etc. 的中文解释的意思是:现金购买,自己运走。实际上,“现购自运”特指的是仓储式商场的自 助式批发模式,由顾客自行挑选商品,支付现金并运走货物。我国传统批发业是经营商品种 类相对较少、并为客户送货,与传统的送货批发相比,现购自运的优势在于较好的性价比,广泛的食品和非食品品种,充足的商品库存,更长的营业时间。 2麦德龙的销售方法与其他连锁跨国企业比,显得特立独行:The saling way of Metro Is very different form other chain multinational companies . They must have their own property right of their stores.拥有自有产权的店面 Metro is a warehouse-like类似仓库store. The average area of their shop is more than ten thousands square meters, excepting for the parking lot停车场. So it is more difficult for metro to find a suitable place to operate a store than wall-malt and Carrefour. So they often built the store by themselves.加上建筑面积和与建筑面积基本等同的停车场面积,与大型综合超市如家乐福与沃尔玛相比,麦德龙更难选到合适的店,所以,麦德龙经常自己建造自己的商店。 3禁止1.2米以下的儿童进入卖场 Forbidding children who are below 1.2 meters enter into the store .Their reason is :as a large warehouse store, they need to forklift /fork ;lift/ 装载车to supplement goods, and children who is under 1.2 meters is too short and sometimes the forklift driver can’t see them..麦德龙的理由很有趣:作为一家大型仓储式商场,需要进行叉车作业,补充货品,而 1.2米以下的儿童恰恰是在叉车驾驶员的视觉盲区。 4“透明”收银单transparent cashier single

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