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1、财会财务词汇表1资产负债表 Balance Sheet固定资产Fixed assets 流动资产Current assets货币资金Cash 短期投资Short-term investment应收票据Notes receivable应收股利Dividenddividend dividend n. 红利,股息 receivables应收利息Interest receivables应收账款Accounts receivable其他应收款Other receivables预付账款Advances to suppliers应收补贴款Government grants receivable存货Inven
2、toriinvntries 待摊费用Deferdeferred adj. 延期的; 缓召的red and prepaid expenses一年内到期的长期债权投资Long-term investment 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其中：长期股权投资Including: long-term ownership investment长期债权投资Long-term debenturedebenture ：dibent 公司债券 inves
3、tment长期投资合计Total long-term investment固定资产Fixed assets固定资产原价Fixed assets 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Provision for decrease of fixed assets written offloans written off撇销的贷款bad debt written off坏帐注销；勾销呆帐固定资产净额Fixed assets net amount工程物资Construction mat
4、erial在建工程Construction in progress固定资产清理Disposal处理 of fixed assets固定资产合计Total fixed assets无形资产及其他资产Intangibleintangible ntndbln. 无形的东西; 无形资产adj. 难以明了的; 无形的 assets and others无形资产Intangible assets长期待摊费用Long-term deferred and prepaid expenses其他长期资产Other long-term assets其中：待转销汇兑损失Unamortizedunamortized n
5、mtaizd未摊销的, 未摊提的, 未偿还的 exchange loss无形及其他资产合计Total intangible assets and other assets递延税项Deferred tax递延税款借项Deferred tax-charges资产总计Total assets负债及所有者权益Liabilitieliability laibilitin. 责任,债务s and owners equity流动负债Current liabilities短期借款Short-term loans应付票据Notes payable应付账款Accounts payable预收账款Advance f
6、rom customers应付工资Accruedkru应计的 payroll应付福利费Accrued welfare应付股利Dividends payable应交税金Taxes payable其他应交款Other additional charges payable其他应付款Other payables预提费用Accrued expenses预计负债Expected liabilities递延收益Deferred income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
7、债合计Total current liabilities长期负债Long-term liabilities长期借款Long-term loans应付债券Debentures 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：待转销汇兑收益Including: unamortized exchange income长期负债合计Total long-term liabilities递延税项Deferred tax递延税款贷项Deferred t
8、ax credits负债合计Total liabilities所有者权益Owners equity实收资本Paid-in capital其中：中方投资Including: Chinese partners total investment外方投资Foreign partners total investment减：已归还投资Less: investment returned实收资本净额Net paid-in capital资本公积Capital surplus盈余公积Earning surplus其中：法定公益金Including: legal public welfare fund未分配利润
9、Retained保留的 profit外币报表折算差额Converting variance of statements in foreign currency所有者权益合计Total owners equityekwt负债及所有者权益总计Total liabilities and owners equity表2利润表 Income Statement1. 主营业务收入Main business income减：主营业务成本Less: cost of main business主营业务税金及附加Sales tax and additional cost2. 主营业务利润Gross profit
10、of main business加：其他业务利润Add: other operating profit减：营业费用Less: sales expenses管理费用Administration expenses财务费用Financial expenses3. 营业利润Operating income加：投资收益Add: investment income补贴收入Government grant营业外收入Non-operating income减：营业外支出Minus non-operating expenses4. 利润总额Profit before taxation减：所得税Minus inc
11、ome tax5. 净利润Profit after taxation1出售、处置部门或被投资单位所得收益Profit from selling or handling the subsidiaries or divisions2自然灾害发生的损失Loss in natural calamitycalamity klmitin. 灾难,不幸事件3会计政策变更增加（或减少）利润总额Profit increased (or decreased) due to alteration of accounting policy4会计估计变更增加（或减少）利润总额Profit increased (or d
12、ecreased) due to alteration of accounting estimation5债务重整损失Loss in debt adjustment6其他Others 表3利润分配表 Statement of Profit Distribution项目Items 1. 净利润Net income加：年初未分配利润Add: beginning balance of retaining earning其他转入Others 2. 可供分配的利润Profit available for appropriation,prupriein 拨款减：提取法定赢余公积Less: legal ea
13、rning surplus提取法定公益金Legal public welfare fund职工奖励及福利基金Staff workers bonusbonus bunsn. 红利,奖金 and welfare fund提取储备基金Reserve fund提取企业发展基金Enterprise expansion fund利润转作投资Profit reinvestment3. 可供所有者分配的利润Profit available for distribution to owners减：应付优先股股利Less: preference dividends payable提取任意盈余公积Free earn
14、ing surplus应付普通股股利Ordinary dividends payable转作资本（或股本）的普通股股利Ordinary dividends reinvestment4. 未分配利润Undistributed profits at the end of year表4现金流量表 Cash Flow Statement1经营活动产生的现金流Cash flows from operating activities销售商品、提供劳务收到的现金Cash received from sales of goods or rendering of services收到的税费返还Refund of taxes收到的其他与经营活动有关的现金Other cash received relating to operating activities现金流入小计Subtotal of cash inflows购买商品、接受劳务支付的现金Cash paid for goods and services支付给职工以及为职工支付的现金
