中英文对照财务报表常用单词讲述.doc

中英文对照财务报表（有何谬误，欢迎指正） 资产负债表??BALANCE SHEET2002年11月30日 as at 30/11/2002资产 Assets负债和所有者权益 Liabilities Equity流动资产 Current Assets：流动负债 Current Liabilities：货币资金 Cash短期投资 Short term investments应付帐款 Trade payables应收票据 Notes receivable预收帐款 Advanced receipts应收股利 Dividend receivable应付工资 Accruals for salaries应收利息 Interest receivable应付福利费 Accruals for benefits应收帐款 Trade receivable应付股利 Accruals for dividends其他应收款 Other receivable应交税金 Accruals for taxes存货 Inventories其他应交款 Other liabilities待摊费用 Prepaid expenses其他应付款 Other payables流动资产合计 Total current assets预提费用 Provision for expenses　流动负债合计 Total current liabilities固定资产 Fixed Assets：　固定资产原价 Tangible assets长期负债 Long term liabilities：减 Less：累计折旧 Depreciation长期应付款 Long term liabilities固定资产净值 Net tangible assets长期负债合计 Total long term liabilities固定资产合计 Total tangible assets　　递延税款贷项 Deferred income taxes无形资产及其他资产 Intangible Assets：负债合计 Total liabilities无形资产 Intangible assets　长期待摊费用 Long term advance payments所有者权益 Shareholders equity其他长期资产 Other long term assets实收资本 Subscribed Capital无形资产及其他资产合计 Total intangible assets资本公积 Capital reserves　盈余公积 Other reserves递延税款借项 Deferred income taxes未分配利润 Retained earnings　所有者权益合计 Total shareholders equity资产总计 Total Assets负债和所有者权益合计Total Liabilities Equity 利润表 Profit Loss Account? ?? ?? ?? ?? ?2002年11月 for the month ended 30/11? ?? ?? ?? ?  ? ? 项目 Item主营业务收入 Sales减 Less：主营业务成本 Cost of Sales? ?? ?? ?? ?? ? 主营业务税金及附加 business taxes主营业务利润 Gross Profit加 Add： 其他业务利润 Other operating income??减 Less：营业费用 Operating expenses? ?? ?? ?? ?? ? 管理费用 Administration expenses? ?? ?? ?? ?? ? 财务费用 Finance expenses营业利润 Operating Profit加Add：投资收益 Income from investments? ?? ?? ?? ?? ?补贴收入 Other income? ?? ?? ?? ???营业外收入 Extraordinary income减Less：营业外支出 Extraordinary expenses利润总额 Profit before taxes减Less：所得税 Taxes on income净利润 Profit after taxes资产负债表 Balance Sheet 项 目 ITE