财务报表相关英语词汇.docx

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^ | You have to believe, there is a way. The ancients said:" the kingdom of heaven is trying to enter". Only when the reluctant step by step to go to it 's time, must be managed to get one step down, only have struggled to achieve it. -- Guo Ge Tech Director’s report 董事会报告书 For the year ended 31 December 2005 截至2005年12月31日止 Financial statement 财务报表 Principal activity 主要业务 Investment holding 投资控股方 Related party关联方 Results and appropriation业务及分派 Income statement收入报表 Recommend the payment of a dividend建议派发股息 Fixed assets 固定资产 Share capital 股本 Directors’ interest 董事享有权益 Management contracts 管理合约 Auditor 审计师 Chairman 董事长 Auditor’s report审计师报告书 Certified public accountant注册会计师 Turnover营业额 General and administrative expenses日常与行政开支 Profit before income tax税前盈利 Income tax expense所得税费用 Attributable to 应得部分 Balance sheet资产负债表 Non-current asset非流动资产 Associate联营企业 Deferred income tax递延所得税 Current asset流动资产 Due from related companies关联公司应付款 Due to related companies应付关联公司款 Prepaid design fee 预付设计费 Equity and liability权益与负债 Accumulated deficits累计亏绌 Current liabilities流动负债 Accruals预提 Total equity and liabilities 权益与负债总额 Net current liabilities净流动负债 Total assets less current liabilities减流动负债后的总资产 Cash flow from operating activities经营现金流 Cash flows from investing activities 投资现金流 Cash flows from financing activities 融资现金流 Receivables应付款项 Payables应付款项 Cash and cash equivalents现金与现金等价物 Bank balance银行结余 Causeway Bay铜锣湾 The ultimate holding company 最终控股公司 In units of HK dollars以港元为记帐本位 Accounting policy会计政策 Hong Kong Financial Reporting Standards香港财务报告准则 Historical cost convention历史成本法 Fair value公平值 Consolidated and separate financial statement合并与个别财务报表 Carrying amount帐面值 Leasehold improvements租赁改良物 On a straight-line basis直线法 Property, plant and equipment地产，厂房与设备 Impairment of assets资产损坏 Operating lease经营租赁 Intangible assets隐形资产 Subsidiaries附属公司 Translation of foreign currency外币业务 Employee benefits员工福利 Bonus plan奖金计划 Credit risk信贷风险 Turnover营业额 Expenses by nature根据类型分类的开支 Operating lease运营租金 Depreciation of fixed assets固定资产折旧 Tax expense税务开支 Net book value净账面价值 Unlisted shares未上市股票 Director’s emolument董事的薪水 Allowances津贴 commitments承付 unsecured 无担保 no fixed repayment terms无固定归还期限 effective rate实际利率 principal taxation rate主税率 liability method负债法 EXISTENCIAS：库存、存货、存量 EMISION OBLIGACIÓN Y OTROS VALORES NEGOCIABLES：债券及其它可转让有价证券发行 PRIMA DE EMISIÓN：发行溢价、股本溢价 RVAS EN SOC CONS POR INTEGRAC GLOBAL O PROP：全球一体化或财产持有人特许公司储备（这个词组里缩写太多，我也猜不太出具体什么意思，RVAS也可能是“准备金”的意思，SOC CONS我这里暂且理解为“特许公司”） RESULTADO SOCIEDAD DOMINANTE：控股公司损益 CUENTA DE RESULTADOS：损益帐目 CUENTA DE EXPLOTACIÓN：出口帐目 Trabajos del grupo para el inmovilizado：固定资产小组性工作 Subvenciones en capital transferidas a resultados：对转移到损益的所有人权益的补贴 VARIACIÓN EXISTENCIAS PRODUCTOS TERMINADOS O EN CURSO：库存成品或半成品变动 APROVISIONAMIENTOS：供给 INTERESES MINORITARIOS：少数人（少数派）的利益 Factoring / Titulización：Factoring是英语，应该是贷款保收, 应收帐款让售的意思。Titulización这个词我没有接触过，应该是命名的意思。 Dotación al fondo de reversión：对归还资金的捐赠 RESULTADO PUESTA EN EQUIVALENCIA：等价损益 RTDO. NETO ENAJENACIÓN ACTIVOS NO CORRIENTES：非流动资产出让净损益（因为用的是RTDO—RESULTADO而不是BENEFICO，所以是损益而不是收益）这么专业的东西你应该多悬赏才对嘛。 0 2009-2-23 23:12:15 61.51.91.* 代购代销收入 buy consignment income. 处置前亏损的企业补贴收入 disposal of the loss before income subsidies enterprises. 非货币性交易收益 non-monetary transaction receipts. 用以前年度含量工资结余弥补利润 in the past year with the balance of wages up its profits. 结转的含量工资包干结余 the carry-over balance of responsibility for the content of wages. 赢余公存补亏 buyu surplus of the public. 利润归还投资 the return of investment profits. 单项留用的利润 individual retained profits. 以后年度税前利润弥补的亏损 annual pre-tax profits after irreparable loss. 其他非经常性损益 other non-recurring gains and losses. 合并价差 merger spreads. 固定资产减值准备 fixed assets for impairment. 待处理固定资产净损失 to be dealt with a net loss of fixed assets. 长期待摊费用 long-term prepaid expenses. 其他应缴款 other contributions. 其他应付款 other payments. 一年内到期的长期负债 due within one year of the long-term liabilities. 递延税款贷项 deferred tax credits. 外币报表折算差额 foreign currency translation differences statements. 未处理资产损失 untreated asset losses 一、企业财务会计报表封面 FINANCIAL REPORT COVER 　　报表所属期间之期末时间点 Period Ended 　　所属月份 Reporting Period 　　报出日期 Submit Date 　　记账本位币币种 Local Reporting Currency 　　审核人 Verifier 　　填表人 Preparer 　　二、资产负债表 Balance Sheet 　　资产 Assets 　　流动资产 Current Assets 　　货币资金 Bank and Cash 　　短期投资 Current Investment 　　一年内到期委托贷款 Entrusted loan receivable due within one year 　　减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 　　减：短期投资跌价准备 Less: Impairment for current investment 　　短期投资净额 Net bal of current investment 　　应收票据 Notes receivable 　　应收股利 Dividend receivable 　　应收利息 Interest receivable 　　应收账款 Account receivable 　　减：应收账款坏账准备 Less: Bad debt provision for Account receivable 　　应收账款净额 Net bal of Account receivable 　　其他应收款 Other receivable 　　减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 　　其他应收款净额 Net bal of Other receivable 　　预付账款 Prepayment 　　应收补贴款 Subsidy receivable 　　存货 Inventory 　　减：存货跌价准备 Less: Provision for Inventory 　　存货净额 Net bal of Inventory 　　已完工尚未结算款 Amount due from customer for contract work 　　待摊费用 Deferred Expense 　　一年内到期的长期债权投资 Long-term debt investment due within one year 　　一年内到期的应收融资租赁款 Finance lease receivables due 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 investment 　　长期股权投资 Long-term equity investment 　　委托贷款 Entrusted loan receivable 　　长期债权投资 Long-term debt investment 　　长期投资合计 Total for long-term investment 　　减：长期股权投资减值准备 Less: Impairment for long-term equity investment 　　减：长期债权投资减值准备 Less: Impairment for long-term debt investment 　　减：委托贷款减值准备 Less: Provision for entrusted loan receivable 　　长期投资净额 Net bal of long-term investment 　　其中：合并价差 Include: Goodwill (Negative goodwill) 　　固定资产 Fixed assets 　　固定资产原值 Cost 　　减：累计折旧 Less: Accumulated Depreciation 　　固定资产净值 Net bal 　　减：固定资产减值准备 Less: Impairment for fixed assets 　　固定资产净额 NBV of fixed assets 　　工程物资 Material holds for construction of fixed assets 　　在建工程 Construction in progress 　　减：在建工程减值准备 Less: Impairment for construction in progress 　　在建工程净额 Net bal of construction in progress 　　固定资产清理 Fixed assets to be disposed of 　　固定资产合计 Total fixed assets 　　无形资产及其他资产 Other assets & Intangible assets 　　无形资产 Intangible assets 　　减：无形资产减值准备 Less: Impairment for intangible assets 　　无形资产净额 Net bal of intangible assets 　　长期待摊费用 Long-term deferred expense 　　融资租赁——未担保余值 Finance lease – Unguaranteed residual values 　　融资租赁——应收融资租赁款 Finance lease – Receivables 　　其他长期资产 Other non-current assets 　　无形及其他长期资产合计 Total other assets & intangible assets 　　递延税项 Deferred Tax 　　递延税款借项 Deferred Tax assets 　　资产总计 Total assets 　　负债及所有者(或股东)权益 Liability & Equity 　　流动负债 Current liability 　　短期借款 Short-term loans 　　应付票据 Notes payable 　　应付账款 Accounts payable 　　已结算尚未完工款　　预收账款 Advance from customers 　　应付工资 Payroll payable 　　应付福利费 Welfare payable 　　应付股利 Dividend payable 　　应交税金 Taxes payable 　　其他应交款 Other fees payable 　　其他应付款 Other payable 　　预提费用 Accrued Expense 　　预计负债 Provision 　　递延收益 Deferred Revenue 　　一年内到期的长期负债 Long-term liability due within one year 　　其他流动负债 Other current liability 　　流动负债合计 Total current liability 　　长期负债 Long-term liability 　　长期借款 Long-term loans 　　应付债券 Bonds payable 　　长期应付款 Long-term payable 　　专项应付款 Grants & Subsidies received 　　其他长期负债 Other long-term liability 　　长期负债合计 Total long-term liability 　　递延税项 Deferred Tax 　　递延税款贷项 Deferred Tax liabilities 　　负债合计 Total liability 　　少数股东权益 Minority interests 　　所有者权益(或股东权益) Owners’ Equity 　　实收资本(或股本) Paid in capital 　　减;已归还投资 Less: Capital redemption 　　实收资本(或股本)净额 Net bal of Paid in capital 　　资本公积 Capital Reserves 　　盈余公积 Surplus Reserves 　　其中：法定公益金 Include: Statutory reserves 　　未确认投资损失 Unrealised investment losses 　　未分配利润 Retained profits after appropriation 　　其中：本年利润 Include: Profits for the year 　　外币报表折算差额 Translation reserve 　　所有者(或股东)权益合计 Total Equity 　　负债及所有者(或股东)权益合计 Total Liability & Equity 三、利润及利润分配表 Income statement and profit appropriation 　　一、主营业务收入 Revenue 　　减：主营业务成本 Less: Cost of Sales 　　主营业务税金及附加 Sales Tax 　　二、主营业务利润(亏损以“—”填列) Gross Profit ( - means loss) 　　加：其他业务收入 Add: Other operating income 　　减：其他业务支出 Less: Other operating expense 　　减：营业费用 Selling & Distribution expense 　　管理费用 G&A expense 　　财务费用 Finance expense 　　三、营业利润(亏损以“—”填列) Profit from operation ( - means loss) 　　加：投资收益(亏损以“—”填列) Add: Investment income 　　补贴收入 Subsidy Income 　　营业外收入 Non-operating income 　　减：营业外支出 Less: Non-operating expense 　　四、利润总额(亏损总额以“—”填列) Profit before Tax 　　减：所得税 Less: Income tax 　　少数股东损益 Minority interest 　　加：未确认投资损失 Add: Unrealised investment losses 　　五、净利润(净亏损以“—”填列) Net profit ( - means loss) 　　加：年初未分配利润 Add: Retained profits 　　其他转入 Other transfer-in 　　六、可供分配的利润 Profit available for distribution( - means loss) 　　减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves 　　提取法定公益金 Appropriation of statutory welfare fund 　　提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund 　　提取储备基金 Appropriation of reserve fund 　　提取企业发展基金 Appropriation of enterprise expansion fund 　　利润归还投资 Capital redemption 　　七、可供投资者分配的利润 Profit available for owners distribution 　　减：应付优先股股利 Less: Appropriation of preference shares dividend 　　提取任意盈余公积 Appropriation of discretionary surplus reserve 　　应付普通股股利 Appropriation of ordinary shares dividend 　　转作资本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital 　　八、未分配利润 Retained profit after appropriation 　　补充资料： Supplementary Information: 　　1. 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments 　　2. 自然灾害发生损失 Losses from natural disaster 　　3. 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies 　　4. 会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates 　　5. 债务重组损失 Losses from debt restructuring 3168

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