中英文对照的财务报表

中英文财务

中英文对照的财务报表(资产负债表,损益表)

1 资产 assets

11~ 12 流动资产 current assets

111 现金及约当现金 cash and cash equivalents

1111 库存现金 cash on hand

1112 零用金/周转金 petty cash/revolving funds

1113 银行存款 cash in banks

1116 在途现金 cash in transit

1117 约当现金 cash equivalents

1118 其它现金及 约当现金 other cash and cash equivalents

112 短期投资 short-term investment

1121 短期投资 -股票 short-term investments - stock

1122 短期投资 -短期票券 short-term investments - short-term notes and bills

1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates

1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other

1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market

113 应收票据 notes receivable

1131 应收票据 notes receivable

1132 应收票据贴现 discounted notes receivable

1137 应收票据 -关系人 notes receivable - related parties

1138 其它应收票据 other notes receivable

1139 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable

114 应收帐款 accounts receivable

1141 应收帐款 accounts receivable

1142 应收分期帐款 installment accounts receivable

1147 应收帐款 -关系人 accounts receivable - related parties

1149 备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable

118 其它应收款 other receivables

1181 应收出售远汇款 forward exchange contract receivable

1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies

1183 买卖远汇折价 discount on forward ex-change contract

1184 应收收益 earned revenue receivable

1185 应收退税款 income tax refund receivable

1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other

1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts -

中英文财务

other receivables

121~122 存货 inventories

1211 商品存货 merchandise inventory

1212 寄销商品 consigned goods

1213 在途商品 goods in transit

1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods

1222 寄销制成品 consigned finished goods

1223 副产品 by-products

1224 在制品 work in process

1225 委外加工 work in process - outsourced

1226 原料 raw materials

1227 物料 supplies

1228 在途原物料 materials and supplies in transit

1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses

1251 预付薪资 prepaid payroll

1252 预付租金 prepaid rents

1253 预付保险费 prepaid insurance

1254 用品盘存 office supplies

1255 预付所得税 prepaid income tax

1258 其它预付费用 other prepaid expenses

126 预付款项 prepayments

1261 预付货款 prepayment for purchases

1268 其它预付款项 other prepayments

128~129 其它流动资产 other current assets

1281 进项税额 VAT paid ( or input tax)

1282 留抵税额 excess VAT paid (or overpaid VAT)

1283 暂付款 temporary payments

1284 代付款 payment on behalf of others

1285 员工借支 advances to employees

1286 存出保证金 refundable deposits

1287 受限制存款 certificate of deposit-restricted

1291 递延所得税资产 deferred income tax assets

1292 递延兑换损失 deferred foreign exchange losses

1293 业主(股东)往来 owners(stockholders) current account

1294 同业往来 current account with others

1298 其它流动资产-其它 other current assets - other

13 基金及长期投资 funds and long-term investments

131 基金 funds

1311 偿债基金 redemption fund (or sinking fund)

1312 改良及扩充基金 fund for improvement and expansion

1313 意外损失准备基金 contingency fund

1314 退休基金 pension fund

中英文财务

1318 其它基金 other funds

132 长期投资 long-term investments

1321 长期股权投资 long-term equity investments

1322 长期债券投资 long-term bond investments

1323 长期不动产投资 long-term real estate in-vestments

1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments

1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments

14~ 15 固定资产 property , plant, and equipment

141 土地 land

1411 土地 land

1418 土地-重估增值 land - revaluation increments

142 土地改良物 land improvements

1421 土地改良物 land improvements

1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累积折旧 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings

1431 房屋及建物 buildings

1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧 -房屋及建物 accumulated depreciation - buildings 144~146 机(器)具及设备 machinery and equipment

1441 机(器)具 machinery

1448 机(器)具 -重估增值 machinery - revaluation increments

1449 累积折旧 -机(器)具 accumulated depreciation - machinery 151 租赁资产 leased assets

1511 租赁资产 leased assets

1519 累积折旧 -租赁资产 accumulated depreciation - leased assets 152 租赁权益改良 leasehold improvements

1521 租赁权益改良 leasehold improvements

1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements

156 未完工程及预付购置设备款 construction in progress and prepayments for equipment

1561 未完工程 construction in progress

1562 预付购置设备款 prepayment for equipment

158 杂项固定资产 miscellaneous property, plant, and equipment 1581 杂项固定资产 miscellaneous property, plant, and equipment 1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments

1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment

16 递耗资产 depletable assets

161 递耗资产 depletable assets

中英文财务

1611 天然资源 natural resources

1618 天然资源 -重估增值 natural resources -revaluation increments 1619 累积折耗 -天然资源 accumulated depletion - natural resources 17 无形资产 intangible assets

171 商标权 trademarks

1711 商标权 trademarks

172 专利权 patents

1721 专利权 patents

173 特许权 franchise

1731 特许权 franchise

174 著作权 copyright

1741 著作权 copyright

175 计算机软件 computer software

1751 计算机软件 computer software cost

176 商誉 goodwill

1761 商誉 goodwill

177 开办费 organization costs

1771 开办费 organization costs

178 其它无形资产 other intangibles

1781 递延退休金成本 deferred pension costs

1782 租赁权益改良 leasehold improvements

1788 其它无形资产-其它 other intangible assets - other

18 其它资产 other assets

181 递延资产 deferred assets

1811 债券发行成本 deferred bond issuance costs

1812 长期预付租金 long-term prepaid rent

1813 长期预付保险费 long-term prepaid insurance

1814 递延所得税资产 deferred income tax assets

1815 预付退休金 prepaid pension cost

1818 其它递延资产 other deferred assets

182 闲置资产 idle assets

1821 闲置资产 idle assets

184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables

1841 长期应收票据 long-term notes receivable

1842 长期应收帐款 long-term accounts receivable

1843 催收帐款 overdue receivables

1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties

1848 其它长期应收款项 other long-term receivables

1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for

uncollectible accounts - long-term notes, accounts and overdue

中英文财务

receivables

185 出租资产 assets leased to others

1851 出租资产 assets leased to others

1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation

1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others

186 存出保证金 refundable deposit

1861 存出保证金 refundable deposits

188 杂项资产 miscellaneous assets

1881 受限制存款 certificate of deposit - restricted

1888 杂项资产 -其它 miscellaneous assets - other

2 负债 liabilities

21~ 22 流动负债 current liabilities

211 短期借款 short-term borrowings(debt)

2111 银行透支 bank overdraft

2112 银行借款 bank loan

2114 短期借款 -业主 short-term borrowings - owners

2115 短期借款 -员工 short-term borrowings - employees

2117 短期借款 -关系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other

212 应付短期票券 short-term notes and bills payable

2121 应付商业本票 commercial paper payable

2122 银行承兑汇票 bank acceptance

2128 其它应付短期票券 other short-term notes and bills payable

2129 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable

2131 应付票据 notes payable

2137 应付票据 -关系人 notes payable - related parties

2138 其它应付票据 other notes payable

214 应付帐款 accounts pay able

2141 应付帐款 accounts payable

2147 应付帐款 -关系人 accounts payable - related parties

216 应付所得税 income taxes payable

2161 应付所得税 income tax payable

217 应付费用 accrued expenses

2171 应付薪工 accrued payroll

2172 应付租金 accrued rent payable

2173 应付利息 accrued interest payable

2174 应付营业税 accrued VAT payable

2175 应付税捐 -其它 accrued taxes payable- other

2178 其它应付费用 other accrued expenses payable

218~219 其它应付款 other payables

中英文财务

2181 应付购入远汇款 forward exchange contract payable

2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies

2183 买卖远汇溢价 premium on forward exchange contract

2184 应付土地房屋款 payables on land and building purchased 2185 应付设备款 Payables on equipment

2187 其它应付款 -关系人 other payables - related parties

2191 应付股利 dividend payable

2192 应付红利 bonus payable

2193 应付董监事酬劳 compensation payable to directors and supervisors 2198 其它应付款 -其它 other payables - other

226 预收款项advance receipts

2261 预收货款 sales revenue received in advance

2262 预收收入 revenue received in advance

2268 其它预收款 other advance receipts

227 一年或一营业周期内到期长期负债 long-term liabilities -current portion

2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion

2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion

2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle

2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion

2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion

228~229 其它流动负债 other current liabilities

2281 销项税额 VAT received(or output tax)

2283 暂收款 temporary receipts

2284 代收款 receipts under custody

2285 估计售后服务/保固负债 estimated warranty liabilities

2291 递延所得税负债 deferred income tax liabilities

2292 递延兑换利益 deferred foreign exchange gain

2293 业主(股东)往来 owners current account

2294 同业往来 current account with others

2298 其它流动负债-其它 other current liabilities - others

23 长期负债 long-term liabilities

231 应付公司债 corporate bonds payable

2311 应付公司债 corporate bonds payable

2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable 232 长期借款 long-term loans payable

2321 长期银行借款 long-term loans payable - bank

2324 长期借款 -业主 long-term loans payable - owners

中英文财务

2325 长期借款 -员工 long-term loans payable - employees

2327 长期借款 -关系人 long-term loans payable - related parties 2328 长期借款 -其它 long-term loans payable - other

233 长期应付票据及款项 long-term notes and accounts payable 2331 长期应付票据 long-term notes payable

2332 长期应付帐款 long-term accounts pay-able

2333 长期应付租赁负债 long-term capital lease liabilities

2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties

2338 其它长期应付款项 other long-term payables

234 估计应付土地增值税 accrued liabilities for land value increment tax 2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able

235 应计退休金负债 accrued pension liabilities

2351 应计退休金负债 accrued pension liabilities

238 其它长期负债 other long-term liabilities

2388 其它长期负债-其它 other long-term liabilities - other

28 其它负债 other liabilities

281 递延负债 deferred liabilities

2811 递延收入 deferred revenue

2814 递延所得税负债 deferred income tax liabilities

2818 其它递延负债 other deferred liabilities

286 存入保证金 deposits received

2861 存入保证金 guarantee deposit received

288 杂项负债 miscellaneous liabilities

2888 杂项负债 -其它 miscellaneous liabilities -

资产负债表 Balance Sheet

资 产 ASSETS

流动资产： Current asset

货币资金 Cash（currency fund）Bank

短期投资 Short-term investment

应收票据 Notes receivable

应收股利 Dividends receivable

应收利息 Interests receivable

应收账款 Accounts receivable

其他应收款 Other receivable

预付账款 Advances to suppliers

应收补贴款 Subsidies receivable

存货 Inventories

待摊费用 Prepaid expenses

一年内到期的长期债券投资 Long-term investments maturing within one year 其他流动资产 Other current assets

流动资产合计 Total current assets

长期投资： LONG TERM INVESTMENTS

中英文财务

长期股权投资 Long-term equity investment

长期债权投资 Long-term debt investment

长期投资合计 Total long term investment

固定资产： FIXED ASSETS：

固定资产原值 Fixed assets-cost

减：累计折旧 Less：Accumulated depreciation

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 Fixed assets-book value

工程物资 Materials for projects

在建工程 Construction in progress

固定资产清理 Disposal of fixed assets

固定资产合计 Total Fixed Assets

无形资产及其它资产 INTANGIBLE ASSETS AND OTHER ASSETS:

无形资产 Intangible assets

长期待摊费用 Long-term deferred expenses

其他长期资产 Other long-term assets

无形资产及其他资产合计 Total intangible assets and other assets 递延税项 Deferred tax

递延税款借项 Deferred tax debit

资产总计 TOTAL ASSETS

负债及所有者权益（或股东权益） LIABILITIES AND OWNER`S EQUITY 流动负债： CURRENT LIABILITIES

短期借款 Short-term loans

应付票据 Notes payable

应付账款 Accounts payable

预收账款 Advances from customers

应付工资 Accrued payroll

应付福利费 Accrued Employee’s welfare expenses

应付股利 Dividends payable

未交税金 Taxes payable

其他应交款 Other taxes and expenses payable

其他应付款 Other payables

预提费用 Accrued expenses

预提负债 Provisions

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

长期负债： LONG-TERM LIABILITIES：

长期借款 Long-term loans

应付债券 Bonds payable

长期应付款 Long-term accounts payable

中英文财务

专项应付款 Specific accounts payable

其他长期负债 Other long-term liabilities

长期负债合计 Total long-term liabilities

递延税项： Deferred tax

递延税款贷项 Deferred tax credit

负债合计 Total other liabilities

所有者权益：（或股东权益） OWNER`S EQUITY

实收资本（或股本） Paid-in capital

减：已归还投资 Less：Investments returned

实收资本（或股本）净额 Paid-in capital-net

资本公积 Capital surplus

盈余公积 Surplus from profits

其中：法定公益金 Including：statutory public welfare fund

未分配利润 Undistributed profit

所有者权益（或股东权益）合计 Total owner`s equity

负债及所有者权益（或股东权益）合计 TOTAL LIABILITIES AND OWNER`S EQUITY 损益表 Profit and Loss Statement

项目 ITEMS

一、营业收入 Income from main

减：营业成本 Less：Cost of main operation

营业税金及附加 Tax and additional expense

二、经营利润 Income from main operation

加：其他业务利润 Add：Income from other operation

减：营业费用 Less：Operating expense

管理费用 General and administrative expense

财务费用 Financial expense

三、营业利润 Operating Income

加：投资收益 Add：Investment income

补贴收入 Income from subsidies

营业外收入 Non-operating income

减：营业外支出 Less：Non-operating expense

四、利润总额 Income before tax

减：所得税 Less：Income tax

五、净利润 NET INCOME

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1 资产 assets

11~ 12 流动资产 current assets

中英文财务

111 现金及约当现金 cash and cash equivalents

1111 库存现金 cash on hand

1112 零用金/周转金 petty cash/revolving funds

1113 银行存款 cash in banks

1116 在途现金 cash in transit

1117 约当现金 cash equivalents

1118 其它现金及 约当现金 other cash and cash equivalents

112 短期投资 short-term investment

1121 短期投资 -股票 short-term investments - stock

1122 短期投资 -短期票券 short-term investments - short-term notes and bills

1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates

1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other

1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market

113 应收票据 notes receivable

1131 应收票据 notes receivable

1132 应收票据贴现 discounted notes receivable

1137 应收票据 -关系人 notes receivable - related parties

1138 其它应收票据 other notes receivable

1139 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable

114 应收帐款 accounts receivable

1141 应收帐款 accounts receivable

1142 应收分期帐款 installment accounts receivable

1147 应收帐款 -关系人 accounts receivable - related parties

1149 备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable

118 其它应收款 other receivables

1181 应收出售远汇款 forward exchange contract receivable

1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies

1183 买卖远汇折价 discount on forward ex-change contract

1184 应收收益 earned revenue receivable

1185 应收退税款 income tax refund receivable

1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other

1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables

121~122 存货 inventories

1211 商品存货 merchandise inventory

中英文财务

1212 寄销商品 consigned goods

1213 在途商品 goods in transit

1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods

1222 寄销制成品 consigned finished goods

1223 副产品 by-products

1224 在制品 work in process

1225 委外加工 work in process - outsourced

1226 原料 raw materials

1227 物料 supplies

1228 在途原物料 materials and supplies in transit

1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses

1251 预付薪资 prepaid payroll

1252 预付租金 prepaid rents

1253 预付保险费 prepaid insurance

1254 用品盘存 office supplies

1255 预付所得税 prepaid income tax

1258 其它预付费用 other prepaid expenses

126 预付款项 prepayments

1261 预付货款 prepayment for purchases

1268 其它预付款项 other prepayments

128~129 其它流动资产 other current assets

1281 进项税额 VAT paid ( or input tax)

1282 留抵税额 excess VAT paid (or overpaid VAT)

1283 暂付款 temporary payments

1284 代付款 payment on behalf of others

1285 员工借支 advances to employees

1286 存出保证金 refundable deposits

1287 受限制存款 certificate of deposit-restricted

1291 递延所得税资产 deferred income tax assets

1292 递延兑换损失 deferred foreign exchange losses

1293 业主(股东)往来 owners(stockholders) current account

1294 同业往来 current account with others

1298 其它流动资产-其它 other current assets - other

13 基金及长期投资 funds and long-term investments

131 基金 funds

1311 偿债基金 redemption fund (or sinking fund)

1312 改良及扩充基金 fund for improvement and expansion

1313 意外损失准备基金 contingency fund

1314 退休基金 pension fund

Account 帐户

中英文财务

Accounting equation 会计等式

Accounting system 会计系统

American Accounting Association 美国会计协会

American Institute of CPAs 美国注册会计师协会

Articulation 勾稽关系

Assets 资产

Audit 审计

Balance sheet 资产负债表

Bookkeepking 簿记

Business entity 企业个体

Capital stock 股本

Cash flow prospects 现金流量预测

Certificate in Internal Auditing 内部审计证书

Certificate in Management Accounting 管理会计证书 Certificate Public Accountant 注册会计师

Corporation 公司

Cost accounting 成本会计

Cost principle 成本原则

Creditor 债权人

Deflation 通货紧缩

Disclosure 批露

Expenses 费用

External users 外部使用者

Financial activities 筹资活动

Financial accounting 财务会计

Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测

Financial statement 财务报表

Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息

Going-concern assumption 持续经营假设

Government Accounting Office 政府会计办公室

Income statement 损益表

Inflation 通货膨涨

Institute of Internal Auditors 内部审计师协会

Institute of Management Accountants 管理会计师协会 Integrity 整合性

Internal auditing 内部审计

Internal control structure 内部控制结构

Internal Revenue Service 国内收入署

Internal users 内部使用者

Investing activities 投资活动

Liabilities 负债

Management accounting 管理会计

中英文财务

Negative cash flow 负现金流量

Operating activities 经营活动

Owner's equity 所有者权益

Partnership 合伙企业

Positive cash flow 正现金流量

Retained earning 留存利润

Return of investment 投资回报

Return on investment 投资报酬

Revenue 收入

Securities and Exchange Commission 证券交易委员会 Sole proprietorship 独资企业

Solvency 清偿能力

Stable-dollar assumption 稳定货币假设

Statement of cash flow 现金流量表

Statement of financial position 财务状况表 Stockholders 股东

Stockholders' equity 股东权益

Tax accounting 税务会计

Window dressing 门面粉