1、中英文对照财务报表（有何谬误，欢迎指正）资产负债表BALANCE SHEET2002 年 11 月 30 日 as at 30/11/2002资产 Assets 负债和所有者权益 Liabilities & Equity流动资产 Current Assets：流动负债 Current Liabilities：货币资金 Cash短期投资 Short term investments应付帐款 Trade payables应收票据 Notes receivable预收帐款 Advanced receipts应收股利 Dividend receivable应付工资 Accruals for salar
2、ies应收利息 Interest receivable应付福利费 Accruals for benefits应收帐款 Trade receivable应付股利 Accruals for dividends其他应收款 Other receivable应交税金 Accruals for taxes存货 Inventories 其他应交款 Other liabilities待摊费用 Prepaid expenses其他应付款 Other payables流动资产合计 Total current assets预提费用 Provision for expenses流动负债合计 Total current
3、 liabilities固定资产 Fixed Assets： 固定资产原价 Tangible assets长期负债 Long term liabilities：减 Less：累计折旧 Depreciation长期应付款 Long term liabilities固定资产净值 Net tangible assets长期负债合计 Total long term liabilities固定资产合计 Total tangible assets 递延税款贷项 Deferred income taxes无形资产及其他资产 Intangible Assets：负债合计 Total liabilities无形
4、资产 Intangible assets 长期待摊费用 Long term advance payments所有者权益 Shareholders equity其他长期资产 Other long term assets实收资本 Subscribed Capital无形资产及其他资产合计 Total intangible assets资本公积 Capital reserves盈余公积 Other reserves递延税款借项 Deferred income taxes未分配利润 Retained earnings所有者权益合计 Total shareholders equity资产总计 Total
5、 Assets负债和所有者权益合计 Total Liabilities & Equity利润表 Profit & Loss Account 2002 年 11 月 for the month ended 30/11 项目 Item主营业务收入 Sales减 Less：主营业务成本 Cost of Sales主营业务税金及附加 business taxes主营业务利润 Gross Profit加 Add： 其他业务利润 Other operating income 减 Less：营业费用 Operating expenses管理费用 Administration expenses财务费用 Fin
6、ance expenses营业利润 Operating Profit加 Add：投资收益 Income from investments补贴收入 Other income营业外收入 Extraordinary income减 Less：营业外支出 Extraordinary expenses利润总额 Profit before taxes减 Less：所得税 Taxes on income净利润 Profit after taxes资产负债表 Balance Sheet 项 目 ITEM 货币资金 Cash 短期投资 Short term investments 应收票据 Notes rece
7、ivable 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 an
8、d 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 investme
9、nt *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
10、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
11、 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 资产负债表( 续 表) Balance Sheet 项 目 ITEM 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 Accru
12、ed 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 liabi
13、lities 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 M
14、inority 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
15、 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
16、总计 Total Liabilities & Equity 利润表 INCOME STATEMENT 项 目 ITEMS 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 pro
17、fit 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 Opera
18、ting 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 本文来自: 人大经济论坛 会计与财务管理 版，详细出处参考：http:/www.pinggu.org/bbs/viewthread.php?
19、tid=335564&page=1会计要素的计量属性 basis of measurement 历史成本 historical cost 重置成本 replacement cost 可实现净值 net-realizable value 现值 present value 公允价值 fair value 财务报告 financial statement 资产负债表 Balance Sheet 利润表 Income Statement 现金流量表 Cash Flow Statement 所有者权益变动表 Statement of Changes in Equity 附注 notes Disclosu
20、re notes Chap. 2 货币资金 monetary assets 现金 cash 银行账户 bank account 现金等价物 cash equivalent Chap. 3 金融资产 financial instruments 以公允价值计量且变动计入当期损益的金融资产 Measure at fair value through profit or loss交易性金融资产 held for trading 指定为以公允价值计量且变动计入当期损益的金融资产 Identified as at fair value through profit or loss 持有到期投资 Held-
21、to maturity investment 贷款和应收账款 Loans and receivables 可供出售金融资产 available-for-sale financial assets 减值 impairment 减值损失 impairment loss Chap. 4 存货 inventory 存货的种类：Classification of inventory 原材料 raw materials inventory 在产品 work-in-progress inventory 半成品 component parts 产成品 finished goods inventory 商品 m
22、erchandise inventory 周转材料 supplies inventory 发出存货的计量 cost flow assumption 先进先出法 first-in-first-out (FIFO) 后进先出法 last-in-first-out (LIFO) 移动加权平均法 moving-average unit cost 全月一次加权平均法 weighted-average system 个别计价法（具体辨认法） specific identification 期末存货的计量 ending balance of inventory 成本与可变现净值孰低 lower-of cos
23、t-or-market value Net-realizable value 存货跌价准备 Allowance to reduce inventory to LCM 资产减值损失存货减值损失 loss of impairment on assets - loss of impairment on inventory Chap. 5长期股权投资 long-term investment share Investment in subsidiary * 成本法 cost method 权益法 equity method 投资收益 investment income 可转换 convertible
24、Chap. 6 固定资产 capital assets 在建工程 wok-in-progress construction 折旧 amortization 平均年限法 straight-line-method 工作量法 unit-of- production 双倍余额递减法 declining-balance method 年数总和法 sum-of-the-years-digits method 后续支出 subsequent expenditure 资本化 capitalized cost 费用化 expensed cost 处置 retirement and disposal 持有待售的固
25、定资产 capital assets held for sale 固定资产清理 disposal of capital assets 固定资产减值准备 allowance of impairments on capital assets Chap. 7 无形资产 intangible assets 专利权 patents 非专利技术 industrial design registration 商标权 trademarks and trade name 著作权 copyright 特许权 franchise rights 土地使用权 rights of using land Chap. 8 投
26、资性房地产 investment property / profitable estateChap. 9 非货币性资产交换 non-monetary assets exchange 商业实质 commercial substance Chap. 10 资产减值 assets impairment 估计 evaluation 资产组 assets group cash generate unit 商誉 goodwill Chap. 11 负债 liabilities 流动负债 current liabilities 非流动负债 non-current liabilities 初始计量 initi
27、al measurement 辞退福利 fire fringe 进口 import 出口 export 可转换公司债券 convertible bond Chap. 12 所有者权益 equity 实收资本 issued capital 资本公积 capital reserve 股本溢价 share premium 留存收益 retained earnings 未分配利润 distributed profit Chap. 13 完工百分比法 percentage of completion method 建造合同 construction contract 直接法 direct method
28、间接法 indirect method分部报告 segment report 关联方 related party 租赁 lease 担保 guarantee Chap. 15 或有事项 contingencies 或有资产 contingent assets 或有负债 contingent liabilities 亏损合同 onerous contract Chap.16 重组 reorganization /resutruction Chap. 18 借款费用 borrowing costs borrowing expenditure 溢价 premium 折价 discount 资本化 c
29、apitalize costs Chap. 20 所得税 income tax 计税基础 tax base 永久性差别 permanent difference 暂时性差别 temporary difference 应纳税暂时性差异 taxable temporary differences 可抵扣暂时性差异 deductible temporary difference 递延所得税资产 deferred tax assets 递延所得税负债 deferred tax liabilities Chap. 21 外币折算 translation of foreign currency 外币交易
30、foreign currency transactions外币财务报表折算 translation of foreign currency financial statement 即期汇率 current exchange rate 远期汇率 future exchange rate 通货膨胀 inflation Chap. 22 出租人 lessor 承租人 lessee 经营租赁 operating lease 融资租赁 finance lease / capital lease 售后租回 sale and leaseback Chap. 23 会计政策、会计 估计变更和差错更正 Chan
31、ges in accounting policies, changes in accounting estimates and corrections of errors 会计估计 Accounting estimates Chap. 24 资产负债表日后事项 Events after the balance sheet date 调整事项 Adjusting event 非调整事项 Unadjusting event 利润分配 profit allocation 以前年度损益调整 retained earnings-prior year adjustment Undistributed pr
32、ofitprior year adjustment Chap. 25 企业合并 corporate combination 长期股权投资 long-term investment-share Investment in subsidiary * Chap. 26合并财务报表 consolidated financial statement Consolidated Balance Sheet Consolidated Income Statement Consolidated Cash Flow Statement Consolidated Statement of Changes in Equity
