资产负债表和损益表的财务英语术语.doc 7页

'资产负债表和损益表的财务英语术语资产负债表是BalanceSheet损益表是incomestatement资产assets流动资产：currentasset现金cash银行存款bankdeposit有价证券security应收票据notesreceivable应收帐款accountsreceivable减：坏帐准备allowanceforbadaccount预付货款prepaidcash其它应收款otheraccountsrecivable待摊费用deferredexpense存货inventory减：存货变现损失准备一年内到期的长期存款long-termdepositinoneyear其它流动资产othercurrentassets流动资产合计totalcurrentassets长期投资:long-terminvestment长期投资一年以上的投资款项investmentover1year固定资产：fixedassets固定资产原价originalprice减：累计折旧accumulateddepreciation固定资产净值netbookvalue融资租入固定资产原值减：累计折旧accumulateddepreciation融资租入固定资产净值固定资产清理disposaloffixedassets在建工程：在建工程construction-in-progress无形资产：intangibleassets场地使用权leasehold工业产权及专有技术franchisesandpatents其它无形资产otherintangibleassets无形资产合计totalintangibleassets其它资产：otherassets开办费setting-up筹建期间汇兑损失exchangeloss递延投资损失deferredinvestmentloss递延税款借项debitofdeferredtax其它递延支出otherdeferredexpense待转销汇兑损失available-for-saleexchangeloss 其它资产合计totalotherassets资产总计totalassets负债及所得者权益liabilitiesandowners"equity流动负债：currentliabilities短期借款short-termliability应付票据notespayable应付帐款accountspayable应付工资salariespayable预收货款accruedaccounts应交税金taxespayable应付股利dividendspayable应付福利费allowancepayable其他应付款otheraccountspayable职工奖励及福利基金bonusandallowancebond一年内到期的长期借款shorttermaccountspayable其它流动负债othercurrentliabilities流动负债合计totalcurrentliabilities长期负债：long-termliabilities长期借款应付公司溢价（折价）premium/discountcoporateliability中间的省略产品销售收入salesrevenue其中：出口产品销售收入exportgoodssalesrevenue减：销售折扣与折让less:salesallowanceanddiscounts产品销售净额netsales减：产品销售成本less:costofgoodssold其中：出口产品销售成本costofexportedgoodssold产品销售税金salestax产品销售毛利grossprofit减：销售费用salesexpense管理费用operatingexpense财务费用financeexpence其中：汇兑损失（减汇兑收益）exchangeloss(lessexchangegain)利息支出（减利息收入）interestexpense(lessinterestrevenue)产品销售利润netsales加：其它业务利润add:otherincome补贴收入bonusincome营业利润加：投资收益add:investmentgains营业外收入extra-operatingrevenue减：营业外支出^^^^^^^^^^expense加：以前年度损益调整利润总额totalincome减：所得税less:incometax 净利润netincome流动资产CURRENTASSETS：现金Cashonhand银行存款Cashinbank有价证券Marketablesecuritiea应收票据Notesreceivable应收帐款Accountsreceivable坏帐准备Provisionforbaddebts预付帐款Advancestosuppliers其他应收款Otherreceivables待摊费用Deferredandprepaidexpenses存货Inventories存货变现损失准备Provisionforlossonrealizationofinventory一年内到期的长期债券投资Long-terminvestmentsmaturingwithinoneyear其他流动资产Othercurrentassets长期投资Long-terminvestments一年以上的应收款项Receivablescollectableafteroneyear固定资产：FIXEDASSETS:固定资产原价Fixedassets-cost累计折旧Accumulateddepreciation固定资产净值Fixedassets-netvalue固定资产清理Disposaloffixedassets在建工程Constructioninprogress无形资产INTANGIBLEASSETS:场地使用权Landoccupancyright工业产权及专有技术Proprietarytechnologyandpatents其他无形资产Otherintangiblesassets其他资产：OTHERASSETS开办费Organizationexpenses筹建期间汇兑损失Exchangelossduringstart-upperied递延投资损失Deferredlossoninvestments递延税款借项Deferredtaxesdebit其他递延支出Otherdeferredexpenses待转销汇兑损失Unamortizedcxehangeloss流动负债CURRENTLIABILITIES:短期借款Shorttermloans应付票据Notespayable应付帐款Accountspayable应付工资Accruedpayroll应交税金Taxespayable应付利润Dividendspayable预收货款Advancesfromcustomers其他应付款Otherpayables预提费用Accruedexpenses 应付福利费Staffandworkersbonusandwelfarefund一年内到期的长期负债Long-termliabititiesduewithinoneyear其他流动负债Othercurrentliabilities长期负债LING-TERMLIABILITIES长期借款Ling-termloans应付公司债Debenturespayable应付公司债溢价（折价）Premium(discount)ondebenturespayable一年以上的应付款项Payablesdueafteroneyear其他负债OTHERLIABILITES筹建期间汇兑收益Exchangegainduringstart-upperiod递延投资收益Deferredgainoninvestments递延税款贷项Deferredtaxescredit其他递延贷项Otherdeferredcredit待转销汇兑收益Unamortizedexchangegain所有者权益：OWNERS"EQUITY实收资本Paidincapital其中：中方投资Including:Chineseinvestment其中：外方投资Including:Foreigninvestment已归还投资Investmentreturned资本公积Capitalsurplus储备基金Reservefund企业发展基金Enterpriseexpansionfund利润归还投资Profitscapitalisedonreturnofinvestment本年利润currentyearprofit未分配利润Undistributedprofits主营业务收入Revenuefrommainoperation主营业务成本Costofmainoperation主营业务税金及附加Taxandadditionaldutyofmainoperation主营业务利润Incomefrommainoperation其他业务利润Incomfromotheroperation营业费用Operatingexpense管理费用Generalandadministrativeexpense财务费用Financialexpense利息支出Interestexpense汇兑损失Exchangeloss营业利润OperatingIncome投资收益Investmentincome营业外收入Non-operatingincome营业外支出Nonoperatingexpense利润总额Incomebeforetax所得税incometax净利润NetincomeCertificateinInternalAuditing内部审计证书   CertificateinManagementAccounting管理会计证书   CertificatePublicAccountant注册会计师 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   Positivecashflow正现金流量   Retainedearning留存利润   Revenue收入   Soleproprietorship独资企业   Solvency清偿能力   Stable-dollarassumption稳定货币假设   Stockholders股东   Stockholders"equity股东权益   Windowdressing门面粉饰Account帐户   Accountingsystem会计系统   AmericanAccountingAssociation美国会计协会   AmericanInstituteofCPAs美国注册会计师协会   Audit审计   Balancesheet资产负债表   Bookkeepking簿记   Cashflowprospects现金流量预测今天收到一条会计专业的术语,觉得蛮有意思的，发上来与大家分享分享^^缘分是-营业外收入；本人是-固定资产；生活是-持续经营；反思是-内部盘点；爱情是-无形资产；爱人是-实收资本；孩子是-应付帐款；思念是-日记帐；吵架是-坏帐准备；结婚是-合并报表；暗恋是-收不回的呆帐；错爱是-高估净利润；疾病是-营业损失；年龄是-累计折旧；眼泪是-所有者权益；人情是-其他应付款；误会是-错误分录；解释是-更正分录；回忆是-财务分析；分手是-破产清算；复合是-回转分录；再婚是-资产重组；读书是-长期投资； 买衣服是-包装费；旧情难忘是-递延资产；找情人是-营业外支出；上医院是-维修费'