会计，财务的专业英语词汇，资产负债表，现金流量表，试算平衡表

一、完整英文版资产负债 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 、利润表及现金流量表〔一〕资产负债表BalanceSheet项目   ITEM货币资金 Cash短期投资 Shortterminvestments应收票据 Notesreceivable应收股利 Dividendreceivable应收利息 Interestreceivable应收账款 Accountsreceivable其他应收款Otherreceivables预付账款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable存货 Inventories其中：原材料Including:Rawmaterials产成品(库存商品)Finishedgoods待摊费用 Prepaidanddeferredexpenses待处理流动资产净损失 UnsettledG/Loncurrentassets一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayear其他流动资产 Othercurrentassets流动资产合计 Totalcurrentassets长期投资：Long-terminvestment：其中:长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment*合并价差Incorporatingpricedifference长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:AccumulatedDepreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备 Less:Impairmentoffixedassets固定资产净额 Netvalueoffixedassets固定资产清理 Disposaloffixedassets 工程 路基工程安全技术交底工程项目施工成本控制工程量增项单年度零星工程技术标正投影法基本原理 物资 Projectmaterial在建工程 ConstructioninProgress待处理固定资产净损失 UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产 Intangibleassets其中:土地使用权 Including:landuserights递延资产〔长期待摊费用〕Deferredassets其中:固定资产修理 Including:Fixedassetsrepair固定资产改进支出Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中:特准储藏物资    Amongit:Speciallyapprovedreservingmaterials无形及其他资产合计 Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计 TotalAssets 〔二〕资产负债表〔续表〕BalanceSheet项目   ITEM短期借款 Short-termloans应付票款 Notespayable应付账款 Accountspayab1e预收账款 Advancesfromcustomers应付工资 Accruedpayable应付福利费Welfarepayable应付利润〔股利〕  Profitspayab1e应交税金 Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用 Provisionforexpenses预计负债 Accruedliabilities一年内到期的长期负债 Longtermliabilitiesduewithinoneyear其他流动负债 Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款 Long-termloanspayable应付债券 Bondspayable长期应付款long-termaccountspayable专项应付款Specialaccountspayable其他长期负债 Otherlong-termliabilities其中:特准储藏资金Including:Specialreservefund长期负债合计 Totallongtermliabilities递延税款贷项 Deferredtaxationcredit负债合计 Totalliabilities*少数股东权益 Minorityinterests实收资本〔股本〕SubscribedCapital国家资本 Nationalcapital集体资本 Collectivecapital法人资本 Legalperson’scapital其中:国有法人资本 Including:State-ownedlegalperson’scapital集体法人资本 Collectivelegalperson’scapital个人资本 Personalcapital外商资本 Foreignbusinessmen’scapital资本公积 Capitalsurplus盈余公积 surplusreserve其中:法定盈余公积 Including:statutorysurplusreserve公益金   publicwelfarefund补充流动资本 Supplementarycurrentcapital*未确认的投资损失〔以“-〞号填列〕   unaffirmedinvestmentloss未分配利润Retainedearnings外币报表折算差额ConverteddifferenceinForeignCurrencyStatements所有者权益合计  Totalshareholder’sequity　       　负债及所有者权益总计 TotalLiabilities&Equity 〔三〕利润表Incomestatement项目ITEMS产品销售收入　　Salesofproducts其中：出口产品销售收入Including：Exportsales减：销售折扣与折让　Less：Salesdiscountandallowances产品销售净额　Netsalesofproducts减：产品销售税金　Less：Salestax产品销售本钱　Costofsales其中：出口产品销售本钱Including：Costofexportsales产品销售毛利　Grossprofitonsales减：销售费用　Less：Sellingexpenses管理费用　Generalandadministrativeexpenses财务费用　Financialexpenses其中：利息支出〔减利息收入〕Including：Interestexpenses(minusinterestincome)汇兑损失〔减汇兑收益〕　Exchangelosses(minusexchangegains)产品销售利润　Profitonsales加：其他业务利润　Add：profitfromotheroperations营业利润　Operatingprofit加：投资收益　Add：Incomeoninvestment加：营业外收入　Add：Non-operatingincome减：营业外支出　Less：Non-operatingexpenses加：以前年度损益调整　Add：adjustmentoflossandgainforpreviousyears利润总额　Totalprofit减：所得税　Less：Incometax净利润　Netprofit 〔四〕现金流量表CashFlowStatement现金流量表〔非金融类〕CASHFLOWSTATEMENT(Travelenterprise)编制单位：Nameofenterprise项目ITEMS1.销售商品、提供劳务收到的现金Cashreceivedfromsaleofgoodsorrenderingofservices2收到的税费返还Refundoftaxandlevies3收到的其他与经营活动有关的现金Othercashreceivedrelatingtooperatingactivities4现金流入小计Sub-totalofcashinflows5购置商品、接受劳务支付的现金Cashpaidforgoodsandservices6支付给职工以及为职工支付的现金Cashpaidtoandonbehalfofemployees7支付的各项税费Paymentsofalltypesoftaxes8支付的其他与经营活动有关的现金Othercashpaidrelatingtooperatingactivities9现金流出小计Sub-totalofcashoutflows10经营活动产生的现金流量净额Netcashflowsfromoperatingactivities112.投资活动产生的现金流量：CASHFLOWSFROMINVESTINGACTIVITIES12收回投资所收到的现金Cashreceivedfromdisposalofinvestments13取得投资收益所收到的现金Cashreceivedfromreturnsoninvestments14处置固定资产、无形资产和其他长期资产所收回的现金净额NetCashReceivedFromDisposalOfFixedAssets,IntangibleAssets&OtherLong-termAssets15收到的其他与投资活动有关的现金Othercashreceivedrelatingtoinvestingactivities16现金流入小计Sub-totalofcashinflows17购建固定资产、无形资产和其他长期资产所支付的现金Cashpaidtoacquirefixedassets,intangibleassets&otherlong-termassets18投资所支付的现金Cashpaidtoacquireinvestments19支付的其他与投资活动有关的现金Othercashpaymentsrelatingtoinvestingactivities20现金流出小计Sub-totalofcashoutflows21投资活动产生的现金流量净额Netcashflowsfrominvestingactivities223.筹资活动产生的现金流量：CASHFLOWSFROMFINANCINGACTIVITIES23吸收投资所收到的现金Cashreceivedfromcapitalcontribution24借款所收到的现金Cashreceivedfromborrowings25收到的其他与筹资活动有关的现金Othercashreceivedrelatingtofinancingactivities26现金流入小计Sub-totalofcashinflows27归还债务所支付的现金Cashrepaymentsofamountsborrowed28分配股利、利润和偿付利息所支付的现金Cashpaymentsforinterestexpensesanddistributionofdividendsorprofit29支付的其他与筹资活动有关的现金Othercashpaymentsrelatingtofinancingactivities30现金流出小计Sub-totalofcashoutflows31筹资活动产生的现金流量净额Netcashflowsfromfinancingactivities324.汇率变动对现金的影响EFFECTOFFOREIGNEXCHANGERATECHANGESONCASH335.现金及现金等价物净增加额NETINCREASE/(DECREASE)INCASHANDCASHEQUIVALENTS34〔五〕现金流量表〔续表〕现金流量表〔非金融类〕CASHFLOWSTATEMENT(Travelenterprise)编制单位：Nameofenterprise补充资料351.将净利润调节为经营活动现金流量：Reconciliationofnetprofit/(loss)tocashflowsfromoperatingactivities36净利润Netprofit37加：*少数股东权益Add:Minorityinterest38减：未确认的投资损失Less:Uncertainedinvestmentloss39加：计提的资产损失准备Add:Provisionforassetimpairment40固定资产折旧Depreciationoffixedassets41无形资产摊销Amortizationofintangibleassets42长期待摊费用摊销Amortizationoflong-termprepaidexpenses43待摊费用减少(减：增加)Decreaseinprepaidexpenses(deduct:increase)44预提费用增加(减：减少)Increaseinprepaidexpenses(deduct:decrease)45处置固定资产、无形资产和其他长期资产的损失(减：收益)LossesOnDisposalOfFixedAssetsIntangibleAssetsAndOtherLong-termAssets(DeductGains)46固定资产报废损失Lossesondisposaloffixedassets47财务费用Financialexpenses48投资损失(减：收益)Lossesarisingfrominvestments(deduct:gains)49递延税款贷项(减：借项)Deferredtaxcredit(deduct:debit)50存货的减少(减：增加)Decreaseininventories(deduct:increase)51经营性应收工程的减少(减：增加)Decreaseinoperatingreceivables(deduct:increase)52经营性应付工程的增加(减：减少)Increaseinoperatingpayables(deduct:decrease)53其他Others54经营活动产生的现金流量净额Netcashflowsfromoperatingactivities552.不涉及现金收支的投资和筹资活动：Investingandfinancingactivitiesthatdonotinvolvecashreceiptsandpayment56债务转为资本Conversionofdebtintocapital57一年内到期的可转换公司债券ReclassificationOfConvertibleBondsExpiringWithinOneYearAsCurrentLiability58融资租入固定资产Fixedassetsacquiredunderfinanceleases59其他Other6061623.现金及现金等价物净增加情况：Netincrease/(decrease)incashandcashequivalents63现金的期末余额Cashatendofyear64减：现金的期初余额Less:Cashatbeginningofyear65加：现金等价物的期末余额Plus:Cashequivalentsatendofyear66减：现金等价物的期初余额Less:Cashequivalentsatbeginningofyear67现金及现金等价物净增加额Netincrease/(decrease)incashandcashequivalents68 二、会计与会计理论会计accounting决策人DecisionMaker投资人Investor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting本钱会计CostAccounting私业会计PrivateAccounting公众会计PublicAccounting注册会计师CPACertifiedPublicAccountant国际会计准那么委员会IASC美国注册会计师协会AICPA财务会计准那么委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标AccountingObjectives会计假设AccountingAssumptions会计要素AccountingElements会计原那么AccountingPrinciples会计实务过程AccountingProcedures财务报表FinancialStatements财务 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 FinancialAnalysis会计主体假设Separate-entityAssumption货币计量假设Unit-of-measureAssumption持续经营假设Continuity(Going-concern)Assumption会计分期假设Time-periodAssumption资产Asset负债Liability业主权益Owner'sEquity收入Revenue费用Expense收益Income亏损Loss历史本钱原那么CostPrinciple收入实现原那么RevenuePrinciple配比原那么MatchingPrinciple全面披露原那么Full-disclosure(Reporting)principle客观性原那么ObjectivePrinciple一致性原那么ConsistentPrinciple可比性原那么ComparabilityPrinciple重大性原那么MaterialityPrinciple稳健性原那么ConservatismPrinciple权责发生制AccrualBasis现金收付制CashBasis财务报告FinancialReport流动资产Currentassets流动负债CurrentLiabilities长期负债Long-termLiabilities投入资本ContributedCapital留存收益RetainedEarning三、会计循环会计循环AccountingProcedure/Cycle会计信息系统AccountinginformationSystem账户Ledger会计科目Account会计分录Journalentry原始凭证SourceDocument日记账Journal总分类账GeneralLedger明细分类账SubsidiaryLedger试算平衡TrialBalance现金收款日记账Cashreceiptjournal现金付款日记账Cashdisbursementsjournal销售日记账SalesJournal购货日记账PurchaseJournal普通日记账GeneralJournal工作底稿Worksheet调整分录Adjustingentries结账Closingentries四、现金与应收款现金Cash银行存款Cashinbank库存现金Cashinhand流动资产Currentassets偿债基金Sinkingfund定额备用金Imprestpettycash支票Check(cheque)银行对账单Bankstatement银行存款调节表Bankreconciliationstatement在途存款Outstandingdeposit在途支票Outstandingcheck应付凭单Voucherspayable应收账款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bshippingpoint目的地交货价F.O.Bdestinationpoint商业折扣Tradediscount现金折扣Cashdiscount销售退回及折让Salesreturnandallowance坏账费用Baddebtexpense备抵法Allowancemethod备抵坏账Baddebtallowance损益表法Incomestatementapproach资产负债表法Balancesheetapproach帐龄分析法Aginganalysismethod直接冲销法Directwrite-offmethod带息票据Interestbearingnote不带息票据Non-interestbearingnote出票人Maker受款人Payee本金Principal利息率Interestrate到期日Maturitydate本票Promissorynote贴现Discount背 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Endorse拒付费Protestfee五、存货存货Inventory商品存货Merchandiseinventory产成品存货Finishedgoodsinventory在产品存货Workinprocessinventory原材料存货Rawmaterialsinventory起运地离岸价格F.O.Bshippingpoint目的地抵岸价格F.O.Bdestination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchase购货折让和折扣Purchaseallowanceanddiscounts存货盈余或短缺Inventoryoveragesandshortages分批认定法Specificidentification加权平均法Weightedaverage先进先出法First-in,first-outorFIFO后进先出法Lost-in,first-outorLIFO移动平均法Movingaverage本钱或市价孰低法LowerofcostormarketorLCM市价Marketvalue重置本钱Replacementcost可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit毛利法Grossmarginmethod零售价格法Retailmethod本钱率Costratio六、长期投资长期投资Long-terminvestment长期股票投资Investmentonstocks长期债券投资Investmentonbonds本钱法Costmethod权益法Equitymethod合并法Consolidationmethod股利宣布日Declarationdate股权登记日Dateofrecord除息日Ex-dividenddate付息日Paymentdate债券面值Facevalue,Parvalue债券折价Discountonbonds债券溢价Premiumonbonds票面利率Contractinterestrate,statedrate市场利率Marketinterestratio,Effectiverate普通股CommonStock优先股PreferredStock现金股利Cashdividends股票股利Stockdividends清算股利Liquidatingdividends到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interestmethodofamortization七、固定资产固定资产PlantassetsorFixedassets原值Originalvalue预计使用年限Expectedusefullife预计残值Estimatedresidualvalue折旧费用Depreciationexpense累计折旧Accumulateddepreciation账面价值Carryingvalue应提折旧本钱Depreciationcost净值Netvalue在建工程Construction-in-process磨损Wearandtear过时Obsolescence直线法Straight-linemethod(SL)工作量法Units-of-productionmethod(UOP)加速折旧法Accelerateddepreciationmethod双倍余额递减法Double-decliningbalancemethod(DDB)年数总和法Sum-of-the-years-digitsmethod(SYD)以旧换新Tradein经营租赁Operatinglease融资租赁Capitallease廉价购置权Bargainpurchaseoption(BPO)资产负债表外筹资Off-balance-sheetfinancing最低租赁付款额Minimumleasepayments八、无形资产无形资产Intangibleassets专利权Patents商标权Trademarks,Tradenames著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organizationcost租赁权Leasehold摊销Amortization九、流动负债负债Liability流动负债Currentliability应付账款Accountpayable应付票据Notespayable贴现票据Discountnotes长期负债一年内到期局部Currentmaturitiesoflong-termliabilities应付股利Dividendspayable预收收益Prepaymentsbycustomers存入保证金Refundabledeposits应付费用Accrualexpense增值税Valueaddedtax营业税Businesstax应付所得税Incometaxpayable应付奖金Bonusespayable产品质量担保负债Estimatedliabilitiesunderproductwarranties赠品和兑换券Premiums,couponsandtradingstamps或有事项Contingency或有负债Contingent或有损失Losscontingencies或有利得Gaincontingencies永久性差异Permanentdifference时间性差异Timingdifference应付税款法Taxespayablemethod纳税影响会计法Taxeffectaccountingmethod递延所得税负债法Deferredincometaxliabilitymethod