报表中英文对照

给所有学Accounting的孩子们 ^_^ 资产负债表 Balance Sheet 货币资金 Cash 短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货 Inventories 其中：原材料 Including:Raw materials 产成品(库存商品) Finished goods 待摊费用 Prepaid and deferred expenses 待处理流动资产净损失 Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资： Long-term investment： 其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计 Total long-term investment 固定资产原价 Fixed assets-cost 减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备 Less:Impairment of fixed assets 固定资产净额 Net value of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 Project material 在建工程 Construction in Progress 待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 Intangible assets 其中:土地使用权 Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理 Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets 其中:特准储备物资 Among it:Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets 递延税款借项 Deferred assets debits 资 产 总 计 Total Assets 短期借款 Short-term loans 应付票款 Notes payable 应付帐款 Accounts payab1e 预收帐款 Advances from customers 应付工资 Accrued payro1l 应付福利费 Welfare payable 应付利润(股利) Profits payab1e 应交税金 Taxes payable 其他应交款 Other payable to government 其他应付款 Other creditors 预提费用 Provision for expenses 预计负债 Accrued liabilities 一年内到期的长期负债 Long term liabilities due within one year 其他流动负债 Other current liabilities 流动负债合计 Total current 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 accounts payable 其他长期负债 Other long-term liabilities 其中:特准储备资金 Including:Special reserve fund 长期负债合计 Total long term liabilities 递延税款贷项 Deferred taxation credit 负 债 合 计 Total liabilities * 少数股东权益 Minority interests 实收资本(股本) Subscribed Capital 国家资本 National capital 集体资本 Collective capital 法人资本 Legal person"s capital 其中:国有法人资本 Including:State-owned legal person"s capital 集体法人资本 Collective legal person"s capital 个人资本 Personal capital 外商资本 Foreign businessmen"s capital 资本公积 Capital surplus 盈余公积 surplus reserve 其中:法定盈余公积 Including:statutory surplus reserve 公益金 public welfare fund 补充流动资本 Supplermentary current capital * 未确认的投资损失（以“-”号填列） Unaffirmed investment loss 未分配利润 Retained earnings 外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计 Total shareholder"s equity　 　 负债及所有者权益总计 Total Liabilities & Equity 利润表 INCOME STATEMENT 产品销售收入　　Sales of products 其中：出口产品销 售收入　 Including：Export sales 减：销售折扣与折让　 Less：Sales discount and allowances 产品销售净额　Net sales of products 减：产品销售税金　Less：Sales tax 产品销售成本　 Cost of sales 其中：出口产品销售成本　Including：Cost of export sales 产品销售毛利　 Gross profit on sales 减：销售费用　 Less：Selling expenses 管理费用　General and administrative expenses 财务费用　Financial expenses 其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)　Exchange losses(minus exchange gains) 产品销售利润　Profit on sales 加：其他业务利润　Add：profit from other operations 营业利润　Operating profit 加：投资收益　Add：Income on investment 加：营业外收入　Add：Non-operating income 减：营业外支出　Less：Non-operating expenses 加：以前年度损益调整　Add：adjustment of loss and gain for previous years 利润总额　 Total profit 减：所得税　 Less：Income tax 净利润　 Net profit 现金流量表Cash Flows Statement abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人 accumulated allowance 累计准备金 acknowledgement requirement 对承认的要求 acquisition of assets 资产的取得 acquisitions 兼并 Act on Product Liability （德国）生产责任法 action 诉讼 actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整 administrative fee管理费 Administrative Law（美国）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果 advertising 做广告 affiliated group 联合团体 affiliate 附属机构 African Leasing Association 非洲租赁协会 after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreement concerning rights of explore natural resources 涉及自然资源开发权的协议 agreement 协议 alliances 联盟 allocation of finance income 财务收益分配 allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用 amenability to foreign investment 外国投资的易受控制程度 amendment 修改 amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销 amortization schedule 摊销进度表 amortize 摊销 amount of recourse 求偿金额 amount of usage 使用量 AMT (Alternative Minimum Tax) （美国）可替代最低税 analogous to类推为 annual budget appropriation 年度预算拨款 appendix （契约性文件的）附件 applicable law 适用法律 applicable securities laws适用的证券法律 applicable tax life 适用的应纳税寿命 appraisal 评估 appraisers 评估人员 appreciation 溢价 appropriation provisions 拨款 条例 事业单位人事管理条例.pdf信访条例下载信访条例下载问刑条例下载新准则、条例下载 appropriation 侵占 approval authority 核准权 approval 核准 approximation近似 arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值 arbitration 仲裁 arm's length transaction 公平交易 arrangement 安排 arrest 扣留 Article 2A 美国统一商法典关于法定融资租赁的条款 articles of incorporation 公司章程 AsiaLeaae 亚洲租赁协会 assess 评估 asset manager 设备经理 asset risk insurance 资产风险保险 asset securitization 资产证券化 asset specificity 资产特点 asset tracking 资产跟踪 asset-backed financing 资产支持型融资 asset-based lessor 立足于资产的出租人 asset-oriented lessor (经营租赁中的)资产导向型出租人 asset 资产 assignee 受让人 assignment 让与 association 社团 at the expiry 期限届满时 ATT (automatic transfer of title) 所有权自动转移 attachments 附着物 attributes 属性 auction sale 拍卖 audits 审计 authenticate 认证 authentication 证实 authority 当局 authorize 认可 availability of fixed rate medium-term financing 固定利率中期融资可得到的程度 available-for-sale securities 正供出售证券 average life 平均寿命 average managed net financed assets 所管理的已筹资金资产净额平均值 backed-up servicer 替补服务者 balance sheet date 资产负债表日 bandwidth 带宽 bank affiliates 银行的下属机构 bank quote 银行报价 bankruptcy cost 破产成本 bankruptcy court 破产法院 bankruptcy law 破产法 bankruptcy proceedings 破产程序 bankruptcy 破产 bareboat charterer 光船承租人 bargain renewal option廉价续租任择权 basic earnings per share每股基本收益 basic rent基本租金（各期应付的租金） beneficiaries受益人 big-ticket items大额项目 bill and collect开票和收款 binding agreement有约束力的协议 blind vendor discount卖主暗扣 bluebook蓝皮书（美国二手市场设备价格手册） book income账面收入 book loses账面亏损 borrower借款人 BPO(bargain purchase option)廉价购买任择权 bridge facility桥式融通 bridge桥梁 broker fee经纪人费 brokers经纪人 build-to-suit leases（租赁物由承租人）承建或承造的租赁协议 bulldozer推土机 bundled additional services捆绑（在一起的）附加服务 bundling捆绑（服务） business acquisition业务收购 business and occupation tax营业及开业许可税 business generation业务开发 business trust商业信托 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