会计英语报表项目

会计英语报项目 资产负债表Balance Sheet 资产 assets • 流动资产 current assets • 货币资金 cash and cash equivalents • 短期投资 short-term investment • 交易性金融资产 financial assets for trading • 应收票据 notes receivable • 应收账款 accounts receivable • 预付款项 prepayments • 预付账款 prepayment for purchases; advance to suppliers • 应收股利 dividend receivable • 应收利息 interest receivable • 其它应收款 other receivables • 备抵呆帐 allowance for uncollectible accounts • 存货 inventories • 消耗性生物资产 consumable biological assets • 待摊费用 deferred and prepaid expenses • 一年内到期的非流动资产 non-current assets maturing with one year • 其它流动资产 other current assets • 流动资产合计 total current assets • 非流动资产 non-current assets • 可供出售的金融资产 financial assets available for sale • 持有至到期投资 investments held until mature • 投资性房地产 Investive real estate • 长期投资 long-term investments • 长期股权投资 long-term equity investments; long-term investments on stock • 长期债券投资 long-term bond investments • 长期应收款 long-term receivable • 固定资产 fixed assets • 累计折旧 accumulated depreciation • 在建工程 construction in process • 工程物资 project goods and material • 固定资产 disposal of fixed assets • 生产性生物资产 productive biological assets • 油气资产 oil assets • 无形资产 intangible assets • 开发支出 development expenditure • 商誉 goodwill • 长期待摊费用 long-term deferred and prepaid expenses • 递延所得税资产 deferred income tax assets (debits) • 其它非流动资产 other non-current assets • 非流动资产合计 total non-current assets 1 负债Liabilities • 流动负债 current liabilities • 短期借款 short-term loans • 交易性金融负债 financial liabilities for trading • 应付票据 notes payable • 应付账款 accounts pay able • 预收款项advance receipts sales revenue received in advance; advances from customers • 预收账款 • 应付职工薪酬 accrued salaries payable • 应交税费 taxes payable • 应付利息 accrued interest payable • 应付股利 dividend payable • 其它应付款 other payables • 预提费用 accrued expenses / Drawing expense in advance • 预计负债 anticipation liabilities • 一年内到期的非流动负债 non-current liabilities due within one year • 其它流动负债 other current liabilities • 流动负债合计 total current liabilities • 非流动负债 non-current liabilities • 长期负债 long-term 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 payable • 递延所得税负债 deferred income tax liabilities • 其它长期负债 other long-term liabilities 业主权益owners’ equity • 所有者权益 owners’ equity • 实收资本(股本) paid-up (in) capital ; (or stock) • 资本公积 capital reserve ; additional paid-in capital • 盈余公积 surplus reserve • 未分配利润 Undistributed profits • 库藏股 treasury stock 2 损益表Income Statement 收入Revenue • 营业收入 operating revenue • 主营业务收入Revenue from main operations • 其他业务收入Revenue from other operations • 投资收益Investment income • 补贴收入Revenue from subsidies • 营业外收入Non-operating revenue • 公允价值变动净收益 net income on fair value variety • 对联合企业和合营企业的投资收益 investment income of joint-venture and partnership 费用expenses • 营业成本 operating costs • 销货成本 cost of goods sold • 主营业务成本Cost of main operations • 主营业务税金及附加Taxes and surcharge for main operations • 其他业务支出Expenditures on other operations • 营业费用Operating expenses • 管理费用General and administrative expenses • 财务费用Financial expenses • 营业外支出Non-operating expenditures • 所得税费用 income tax expense • 资产减值损失 Assets Impairment loss • 非流动资产处置损失 disposal loss on non-current liability 利润Profit • 主营业务利润 prime operating profit • 营业利润 operating profit • 利润总额 Total profit • 净利润 net income • 以前年度损益调整Adjustment to prior years' income and losses • 每股收益 EPS (earnings per share ) • 基本每股收益 basic EPS (earnings per share) • 稀释每股收益 diluted EPS (earnings per share) 3