报表词汇中英文对照.doc

資產負債表 Balance Sheet現金及約當現金 Cash,Cash Equivalent短期投資 Marketable Security應收帳款及票據 A/R N/R其他應收款 Other Receivable短期借支 Loan To Other-S-T存貨 Inventories預付費用及預付款 Prepaid Advance其他流動資產 Other Current Assets流動資產 Total Current Assets長期投資 Long-term Investment土地成本 Land房屋及建築成本 Buildings Constru.機器及儀器設備成本Machinery,Equipment其他設備成本 Other Equipment固定資產重估增值 Reval. -Fixed Assets固定資產累計折舊 Accum. Depreciation固定資產損失準備 Loss Res.-Fixed Asst在建工程及預付款 Construct.-Progress固定資產 Total Fixed Assets遞延資產 Deferred Assets無形資產 Intangible Assets什項資產 Other Non-Curr.Asset其他資產 Total Other Assets資產總額 Total Assets短期借款 Short-term Borrowing應付商業本票 Bills Issued應付帳款及票據 A/P N/P應付費用 Accrued Expenses預收款項 Advances -Customers其他應付款 Other Payable應付所得稅 Accrued Income Tax一年內到期長期負債Current Of L-T Debt其他流動負債 Other Current Liab.流動負債 Total Current Liab.長期負債 L-T Liabilities遞延貸項 Deferred Cre. Bala.應計退休金負債 Accrued Pension Pay遞延所得稅 Deferred Tax土地增值稅準備 Res. for Land Reval.各項損失準備 Other Spec. Reserve什項負債 Misc. L-T Liab.其他負債及準備 Total Other L-T Liab負債總額 Total Liabilities普通股股本 Common Stocks特別股股本 Preferred Stocks預收股款 Proceeds- New Issued增資準備 Res.-CapitalIncrease資本公積 Capital Reserve法定盈餘公積 Legal Reserve特別盈餘公積 Appropriated R/E未分配盈餘 Unappropriated R/E長期投資評價損失 Valu. Loss-L-T Inv.外幣換算調整數 Adjustment For FX未認列退休金成本損益Unrecognized Pension庫藏股票帳面值 Treasury Stock股東權益總額 Total Equity負債及股東權益總額 Total Liab. Equity損益表Income Statement營業收入毛額 Gross Sales銷貨退回及折讓 Sales Discount營業收入淨額 Net Sales營業成本 Cost Of Goods Sold營業毛利 Gross Profit聯屬公司間未實現銷貨Unearned-RelatedSale營業費用 Operating Expenses營業費用─推銷費用Oper.Exp.-Promotion營業費用─管理費用Operating Exp.-ADM營業費用─研究發展Operatin Expense-RD營業利益 Operating Income利息收入 Interest Income投資收入／股利收入Investment Income處分投資利得 Gain-Disposal Inv.投資跌價損失回轉 Rev of Loss on Inv.處分資產利得 Gain-Disposal F/A存貨跌價損失回轉 Rev of Loss on Invty兌換盈益 Exchange Gain其他收入 Otr Non-Operate Inc.營業外收入合計 Total Non-Op.Income利息支出 Interest Expenses投資損失 Investment Loss處分投資損失 Loss-Disposal Inv.投資跌價損失