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財務(wù)報表英漢對照翻譯

發(fā)表時(shí)間:2019/09/23 00:00:00  瀏覽次數:2569  
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Balance Sheet 資產(chǎn)負債表
資產(chǎn) Asset 負債及所有者權益 Liabilities and owner’s equity
流動(dòng)資產(chǎn) Current Assets 流動(dòng)負債 Current Liabilities
貨幣資金 Currency funds 短期借款 Short-term Borrowings
短期投資 Short-term Investment 應付票據 Bill Payable
應收票據 Bill Receivable 應付帳款 Accounts Payable
應收股利 Dividend Receivable 預收帳款 Accounts Payable in advance
應收利息 Interest Receivable 應付工資 Wages Payable
應收帳款 Accounts Receivable 應付福利費 Welfare Payable
其他應收款 Other Accounts Receivable 應付股利 Dividend Payable
預付帳款 Prepaid Accounts 未交稅金 Unpaid Taxes
應收補貼款 Subsidy Receivable 其他未交款 Other Unpaid Accounts
存貨 Inventories 其他應付款 Other Accounts Payable
待攤費用 Amortization Costs 預提費用 Withholding Costs
其他流動(dòng)資產(chǎn) Other Current Assets 預計負債 Projected Liabilities
流動(dòng)資產(chǎn)合計 Total Current Assets 其他流動(dòng)負債 Other Current Liabilities
長(cháng)期投資 Long-term Investment    
長(cháng)期股權投資 Long-term Equity Investment 流動(dòng)負債合計 Total Current Liabilities
長(cháng)期債權投資 Long-term debt Investment 長(cháng)期負債 Long-term Liabilities
長(cháng)期投資合計 Total Long-term Investment 長(cháng)期借款 Long-term Borrowings
固定資產(chǎn) Fixed Assets 應付債券 Bond Payable
固定資產(chǎn)原價(jià) The original price fixed assets 長(cháng)期應付款 Long-term Accounts Payable
累計折舊 Accumulated depreciation 專(zhuān)項應付款 Special Accounts Payable
固定資產(chǎn)凈值 Net fixed assets 其他長(cháng)期負債 Other Long-term Liabilities
工程物資 Engineering Material 長(cháng)期負債合計 Total Long-term Liabilities
在建工程 Project Under Construction 遞延稅款 Deferred Taxes
固定資產(chǎn)清理 Fixed Asset liquidation 遞延稅款貸項 Deferred Taxes Credit
固定資產(chǎn)合計 Total Fixed Assets 負債合計 Total Liabilities
無(wú)形資產(chǎn) Intangible Assets 所有者權益 Owners’ Equity
長(cháng)期待攤費用 Long-term Amortization Costs 實(shí)收資本 Paid-in Capital
其他長(cháng)期資產(chǎn) Other Long-term Assets 已歸還投資 Has been returned to investment
其他資產(chǎn)合計 Total Other Assets 實(shí)收資本凈額 Net Paid-in Capital
遞延稅款 Deferred Taxes 資本公積 Capital Reserve
遞延稅款借項 Deferred Taxes Debit 盈余公積 Surplus Reserves
資產(chǎn)合計 Total Assets 未分配利潤 Undistributed Profit
    所有者權益合計 Total Owners’ Equity
    負債及所有者權益合計 Total Liabilities and Owners’ Equity
 


利潤表Profit Statement
主營(yíng)業(yè)務(wù)收入 Main Operating Revenue
主營(yíng)業(yè)務(wù)成本 Main Operating Cost
主營(yíng)業(yè)務(wù)稅金及附加 Main Operating Taxes
主營(yíng)業(yè)務(wù)利潤 Main Operating Profit
其他業(yè)務(wù)利潤 Other Operating Profit
營(yíng)業(yè)費用 Operating Expenses
管理費用 Administrative Expenses
財務(wù)費用 Finance Expenses
營(yíng)業(yè)利潤 Operating Profit
投資收益 Investment Income
補貼收入 Subsidy Income
營(yíng)業(yè)外收入 Non-operating Income
營(yíng)業(yè)外支出 Non-operating Expense
利潤總額 Total Profit
所得稅 Income Taxes
凈利潤 Net Profit

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