珍妮爱美食
Balance SheetStatement of Profit and Loss备注:会计中的报表用Statement,因为是既有数字,又有文字说明。(答案来自CPA)
雪中的欢心
你这太长了,有些自己都不大记得了,尽力帮你。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 loss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)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 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 total income减:所得税 less: income tax净利润net income
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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 Inventories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 depreciation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 start-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 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)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 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
草菜一家
都是财经专用词汇啊资产负债表 balance sheet 损益表 income statement 有翻译成 profit and loss statement 的 不建议使用----------------其他专业词汇·public relations — 公共关系 ·feasibility study — 可行性研究 ·operating profits — 营运利润 ·interest rate — 利率 ·black hole — 黑洞·agricultural subsidy — 农业补贴 ·Doha talks — 多哈回合谈判 ·merger of equals — 对等合并 ·government-run procurement — 政府采购 ·one-off charge — 一次性费用 ·face value — 票面价值 ·balance sheet — 资产负债表 ·free-floating currency — 自由浮动的货币 ·the Group of Seven — 七国集团 ·cross-border deal - 跨境交易 ·keep pace with the times - 与时俱进 ·tit-for-tat - 以牙还牙 ·Customer Relationship Management - 客户关系管理 ·direct flight - 直航 ·tariff retaliation - 关税报复 ·food security — 食品安全 ·currency trader - 外汇交易商 ·obesity — 肥胖症 ·auction of bad loan — 坏账拍卖 ·discretionary spending — 可自由支配的开支 ·steel tariff - 钢铁关税 ·discrimination – 歧视 ·mortgage lending - 抵押贷款 ·hair shirt - 苦行衣 ·floor-based trading system - 场内交易系统 ·mutual fund - 共同基金 ·tax break - 税务减免 ·merger and acquisition — 并购 ·spammer – 垃圾邮件发送者 ·independent auditing board — 独立审计委员会 ·theft of state property — 吞占国有资产 ·protectionism - 保护主义 ·chief ethics officer — 首席道德官 ·smartphone — 智能手机 ·flexible exchange rate — 灵活汇率 ·currency intervention — 货币干涉