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1、会计类英语单词（3）,福州译国译民翻译公司 www.ygym.org,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,福州译国译民翻译公司 www.ygym.org,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 Curre
2、nt 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,福州译国译民翻译公司 www.ygym.org,应收票据 Notes receivable 应收股利 Dividend
3、 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,福州译国译民翻译公司 www.ygym.org,预付
4、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
5、 one year 其他流动资产 Other current assets,福州译国译民翻译公司 www.ygym.org,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 equ
6、ity 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,福州译国译民翻译公司 www.ygym.org,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 Depr
7、eciation 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,福州译国译民翻译公司 www.ygym.org,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 progre
8、ss 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 v
9、alues 融资租赁应收融资租赁款 Finance lease Receivables,福州译国译民翻译公司 www.ygym.org,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 Not
10、es payable 应付账款 Accounts payable,福州译国译民翻译公司 www.ygym.org,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,福州译国译民翻译公司 www.ygym.org,一年内到
11、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,福州译国译民翻译公司 www.ygym.org,其他长期负债 Other long-term liability 长期负债合计 Tota
12、l 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,福州译国译民翻译公司 www.ygym.org,资本公积 Capital Reserves 盈余公积 Surpl
13、us 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,福州译国译民翻译公司 www.ygym.org,三、利润及利润分配表 In
14、come 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 exp
15、ense,福州译国译民翻译公司 www.ygym.org,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,福州译国译民翻译公司 www.ygym.org,Thank you,福州译国译民翻译公司 www.ygym.org,
