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1、中英文对照财务报表常用单词解析资产负债表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Futureguarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable 存货
2、 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 ayaear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
3、资Including long term equity investment长期债权投资Longterm 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-netvalue减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Netvalue of fixed as
4、sets 固定资产清理Disposal of fixed assets 工程物资 Projectmaterial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Totaltangible 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） Deferredassets其中 : 固定资产修理Including:Fixed assets repair固定资产改良支出 Improvement exp
5、enditure 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递延税款借项Deferredassets debits 资 产 总 计 Total Assets资产负债表（ 续表 ） Balance Sheet项 目 ITEM短期借款 Short-term loans 应付票款 Notes payable 应付帐款 Accounts payab
6、1e预收帐款 Advances from customers 应付工资 Accrued payro1l 应付福利费 Welfare payable应付利润 （ 股利 ） Profits payab1e 应交税金 Taxes payable其他应交款Other payable to government 其他应付款Other creditors预提费用 Provision for expenses 预计负债 Accrued liabilities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 liab
7、ilities流动负债合计Total current liabilities长期借款Long-term loans payable 应付债券 Bonds 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 : 特准储备资金Including:Special reserve fund 长期负债合计Total longterm liabilities 递延税款贷项Deferred taxation credit 负 债 合 计 Totallia
8、bilities* 少数股东权益Minority interests 实收资本 （ 股本 ） Subscribed Capital 国家资本 National capital 集体资本 Collective capital法人资本 Legal persons capital其中 : 国有法人资本Including:State-owned legal persons capital集体法人资本 Collective legal persons capital个人资本 Personal capital外商资本 Foreign businessmens capital 资本公积 Capital su
9、rplus 盈余公积 surplus reserve其中 : 法定盈余公积Including:statutory surplus reserve公益金 publicwelfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“ - ”号填列） Unaffirmed investment loss 未分配利润 Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholders equity负债及所有者权
10、益总计Total Liabilities &Equity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Netsales 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 Grossprofit o
11、n 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 Operatin
12、g profit加：投资收益Add ： Income on investment 加：营业外收入 Add ： Non-operatingincome 减：营业外支出 Less ： Non-operating expenses 加：以前年度损益调整Addadjustment 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本文来自 : 人大经济论坛 会计与财务管理版，详细出处参考：http:/www.pinggu.org/bbs/viewthread.php?tid=
13、335564&page=1会计要素的计量属性basis of measurement 历史成本 historical cost 重置成本 replacement cost可实现净值net-realizable value 现值 present value 公允价值 fair value财务报告 financial statement 资产负债表Balance Sheet 利润表 IncomeStatement现金流量表Cash Flow Statement所有者权益变动表Statement of Changes in Equity 附注 notesDisclosure notes Chap.
14、2货币资金monetary assets 现金 cash银行账户 bank account现金等价物 cash equivalent Chap. 3金融资产financial instruments以公允价值计量且变动计入当期损益的金融资产 Measure at fair value through profit or loss 交易性金融资产held for trading指定为以公允价值计量且变动计入当期损益的金融资产 Identified as at fair value through profit or loss持有至U期投资 Held-to - maturity investmen
15、t 贷款和应收账款 Loans and receivables可供出售金融资产 available-for-sale financial assets减值 impairment减值损失 impairment loss Chap. 4存货 inventory存货的种类： Classification of inventory 原材料 raw materials inventory 在 产品 work-in-progress inventory 半成品 component parts产成品 finished goods inventory 商品 merchandise inventory 周转材料 supplies inventory发出存货的计量cost flow assumption先进先出法first-in-first-out (FIFO)后进先出法last-in-first-out (LIFO)移动加权平均法moving-average unit cost 全月一次加权平均法weighted-average system个别计价法(具体辨认法) specific identification期末存货的计量endingbalance of inventory成本与可变现净值孰低 lower-of - cost-or-market value
