会计英语报表项目

资产负债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 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 · 预收账款 sales revenue received in advance; advances from customers · 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 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) PAGE 3