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时间:2021-02-01
《资产负债表和损益表的财务英语术语.doc》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、资产负债表和损益表的财务英语术语资产负债表是BalanceSheet损益表是incomestatement资产assets流动资产:currentasset现金cash银行存款bankdeposit有价证券security应收票据notesreceivable应收帐款accountsreceivable减:坏帐准备allowanceforbadaccount预付货款prepaidcash其它应收款otheraccountsrecivable待摊费用deferredexpense存货inventory减:存货变现损失
2、准备一年内到期的长期存款long-termdepositinoneyear其它流动资产othercurrentassets流动资产合计totalcurrentassets长期投资:long-terminvestment长期投资一年以上的投资款项investmentover1year固定资产:fixedassets固定资产原价originalprice减:累计折旧accumulateddepreciation固定资产净值netbookvalue融资租入固定资产原值减:累计折旧accumulateddepreciati
3、on融资租入固定资产净值固定资产清理disposaloffixedassets在建工程:在建工程construction-in-progress无形资产:intangibleassets场地使用权leasehold工业产权及专有技术franchisesandpatents其它无形资产otherintangibleassets无形资产合计totalintangibleassets其它资产:otherassets开办费setting-up筹建期间汇兑损失exchangeloss递延投资损失deferredinvestm
4、entloss递延税款借项debitofdeferredtax其它递延支出otherdeferredexpense待转销汇兑损失available-for-saleexchangeloss其它资产合计totalotherassets资产总计totalassets负债及所得者权益liabilitiesandowners'equity流动负债:currentliabilities短期借款short-termliability应付票据notespayable应付帐款accountspayable应付工资salariesp
5、ayable预收货款accruedaccounts应交税金taxespayable应付股利dividendspayable应付福利费allowancepayable其他应付款otheraccountspayable职工奖励及福利基金bonusandallowancebond一年内到期的长期借款shorttermaccountspayable其它流动负债othercurrentliabilities流动负债合计totalcurrentliabilities长期负债:long-termliabilities长期借款应付
6、公司溢价(折价)premium/discountcoporateliability中间的省略产品销售收入salesrevenue其中:出口产品销售收入exportgoodssalesrevenue减:销售折扣与折让less:salesallowanceanddiscounts产品销售净额netsales减:产品销售成本less:costofgoodssold其中:出口产品销售成本costofexportedgoodssold产品销售税金salestax产品销售毛利grossprofit减:销售费用salesexpe
7、nse管理费用operatingexpense财务费用financeexpence其中:汇兑损失(减汇兑收益)exchangeloss(lessexchangegain)利息支出(减利息收入)interestexpense(lessinterestrevenue)产品销售利润netsales加:其它业务利润add:otherincome补贴收入bonusincome营业利润加:投资收益add:investmentgains营业外收入extra-operatingrevenue减:营业外支出^^^^^^^^^^exp
8、ense加:以前年度损益调整利润总额totalincome减:所得税less:incometax净利润netincome流动资产CURRENTASSETS:现金Cashonhand银行存款Cashinbank有价证券Marketablesecuritiea应收票据Notesreceivable应收帐款Accountsreceivable坏帐准备Provisi
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