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1、资产负债表和损益表的财务英语术语资产负债表是Balance Sheet 损益表是income statement 资 产assets 流动资产： current asset 现金 cash 银行存款 bank deposit 有价证券 security 应收票据 notes receivable 应收帐款 accounts receivable 减：坏帐准备 allowance for bad account 预付货款 prepaid cash 其它应收款 other accounts recivable 待摊费用 deferred expense 存货 inventory 减：存货变现损失准
2、备 一年内到期的长期存款 long-term deposit in one year 其它流动资产 other current assets 流动资产合计 total current assets 长期投资: long-term investment 长期投资 一年以上的投资款项 investment over 1year 固定资产：fixed assets 固定资产原价 original price 减：累计折旧 accumulated depreciation 固定资产净值 net book value 融资租入固定资产原值 减：累计折旧 accumulated depreciation
3、融资租入固定资产净值 固定资产清理 disposal of fixed assets 在建工程： 在建工程 construction-in-progress 无形资产：intangible assets 场地使用权 leasehold 工业产权及专有技术 franchises and patents 其它无形资产 other intangible assets 无形资产合计 total intangible assets 其它资产： other assets 开办费 setting-up 筹建期间汇兑损失 exchange loss 递延投资损失 deferred investment los
4、s 递延税款借项 debit of deferred tax 其它递延支出 other deferred expense 待转销汇兑损失 available-for-sale exchange loss 其它资产合计 total other assets 资产总计 total assets 负债及所得者权益 liabilities and owners equity 流动负债： current liabilities 短期借款 short-term liability 应付票据 notes payable 应付帐款 accounts payable 应付工资 salaries payable
5、预收货款 accrued accounts 应交税金 taxes payable 应付股利 dividends payable 应付福利费 allowance payable 其他应付款 other accounts payable 职工奖励及福利基金 bonus and allowance bond 一年内到期的长期借款 short term accounts payable 其它流动负债 other current liabilities 流动负债合计 total current liabilities 长期负债： long-term liabilities 长期借款 应付公司溢价（折价）
6、premium/discount coporate liability 中间的省略 产品销售收入 sales revenue 其中：出口产品销售收入 export goods sales revenue 减：销售折扣与折让 less:sales allowance and discounts 产品销售净额 net sales 减：产品销售成本 less: cost of goods sold 其中：出口产品销售成本 cost of exported goods sold 产品销售税金 sales tax 产品销售毛利 gross profit 减：销售费用 sales expense 管理费用
7、 operating expense 财务费用 finance expence 其中：汇兑损失（减汇兑收益） exchange loss(less exchange gain) 利息支出（减利息收入） interest expense(less interest revenue) 产品销售利润 net sales 加：其它业务利润 add: other income 补贴收入 bonus income 营业利润 加：投资收益 add: investment gains 营业外收入 extra-operating revenue 减：营业外支出 expense 加：以前年度损益调整 利润总额 t
8、otal income 减：所得税 less: income tax 净利润net income流动资产 CURRENT ASSETS： 现金 Cash on hand 银行存款 Cash in bank 有价证券 Marketable securitiea 应收票据 Notes receivable 应收帐款 Accounts receivable 坏帐准备 Provision for bad debts 预付帐款 Advances to suppliers 其他应收款 Other receivables 待摊费用 Deferred and prepaid expenses 存货 Inven
9、tories 存货变现损失准备 Provision for loss on realization of inventory 一年内到期的长期债券投资 Long-term investments maturing within one year 其他流动资产 Other current assets 长期投资 Long-term in vestments 一年以上的应收款项 Receivables collectable after one year 固定资产： FIXED ASSETS: 固定资产原价 Fixed assets-cost 累计折旧 Accumulated depreciati
10、on 固定资产净值 Fixed assets-net value 固定资产清理 Disposal of fixed assets 在建工程 Construction in progress 无形资产 INTANGIBLE ASSETS: 场地使用权 Land occupancy right 工业产权及专有技术 Proprietary technology and patents 其他无形资产 Other intangibles assets 其他资产： OTHER ASSETS 开办费 Organization expenses 筹建期间汇兑损失 Exchange loss during st
11、art-up peried 递延投资损失 Deferred loss on investments 递延税款借项 Deferred taxes debit 其他递延支出 Other deferred expenses 待转销汇兑损失 Unamortized cxehange loss 流动负债 CURRENT LIABILITIES: 短期借款 Short term loans 应付票据 Notes payable 应付帐款 Accounts payable 应付工资 Accrued payroll 应交税金 Taxes payable 应付利润 Dividends payable 预收货款
12、Advances from customers 其他应付款 Other payables 预提费用 Accrued expenses 应付福利费 Staff and workers bonus and welfare fund 一年内到期的长期负债 Long-term liabitities due within one year 其他流动负债 Other current liabilities 长期负债 LING-TERMLIABILITIES 长期借款 Ling-term loans 应付公司债 Debentures payable 应付公司债溢价（折价） Premium(discount
13、)on debentures payable 一年以上的应付款项 Payables due after one year 其他负债 OTHER LIABILITES 筹建期间汇兑收益 Exchange gain during start-up period 递延投资收益 Deferred gain on investments 递延税款贷项 Deferred taxes credit 其他递延贷项 Other deferred credit 待转销汇兑收益 Unamortized exchange gain 所有者权益： OWNERS EQUITY 实收资本 Paid in capital 其
14、中：中方投资 Including:Chinese investment 其中：外方投资 Including:Foreign investment 已归还投资 Investment returned 资本公积 Capital surplus 储备基金 Reserve fund 企业发展基金 Enterprise expansion fund 利润归还投资 Profits capitalised on return of investment 本年利润 current year profit 未分配利润 Undistributed profits 主营业务收入 Revenue from main
15、operation 主营业务成本 Cost of main operation 主营业务税金及附加 Tax and additional duty of main operation 主营业务利润 Income from main operation 其他业务利润 Incom from other operation 营业费用 Operating expense 管理费用 General and administrative expense 财务费用 Financial expense 利息支出 Interest expense 汇兑损失 Exchange loss 营业利润 Operating Income 投资收益 Investment income 营业外收入 Non-operating income 营业外支出 Non operating expense 利润总额 Income before tax 所得税 income tax 净利润 Net income
