三大财务报表项目中英文对照

对于不考注会或者不进外企的财务人员来说，下面三张表的专业英文词汇，差不多勉强够用了。可以收藏好。

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  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 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：
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
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	Accrued  payroll
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

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  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 Flow statement

项目	Items
1.cash流量从经营活动：	1.Cash  Flows from Operating Activities:
01  ）所收到的现金从销售货物或提供劳务	01)Cash  received from sales of goods or rendering of services
02  ）收到的租金	02)Rental  received
增值税销售额收到退款的价值	Value  added tax on sales received and refunds of value
03  ）增值税缴纳	03)added  tax paid
04  ）退回的其他税收和征费以外的增值税	04)Refund  of other taxes and levy other than value added tax
07  ）其他现金收到有关经营活动	07)Other  cash received relating to operating activities
08  ）分，总现金流入量	08)Sub-total  of cash inflows
09  ）用现金支付的商品和服务	09)Cash  paid for goods and services
10  ）用现金支付经营租赁	10)Cash  paid for operating leases
11  ）用现金支付，并代表员工	11)Cash  paid to and on behalf of employees
12  ）增值税购货支付	12)Value  added tax on purchases paid
13  ）所得税的缴纳	13)Income  tax paid
14  ）支付的税款以外的增值税和所得税	14)Taxes  paid other than value added tax and income tax
17  ）其他现金支付有关的经营活动	17)Other  cash paid relating to operating activities
18  ）分，总的现金流出	18)Sub-total  of cash outflows
19  ）净经营活动的现金流量	19)Net  cash flows from operating activities
2.cash流向与投资活动：	2.Cash  Flows from Investing Activities:
20  ）所收到的现金收回投资	20)Cash  received from return of investments
21  ）所收到的现金从分配股利，利润	21)Cash  received from distribution of dividends or profits
22  ）所收到的现金从国债利息收入	22)Cash  received from bond interest income
现金净额收到的处置固定资产，无形资产	Net  cash received from disposal of fixed assets,intangible
23  ）资产和其他长期资产	23)assets  and other long-term assets
26  ）其他收到的现金与投资活动	26)Other  cash received relating to investing activities
27  ）小计的现金流入量	27)Sub-total  of cash inflows
用现金支付购建固定资产，无形资产	Cash  paid to acquire fixed assets,intangible assets
28  ）和其他长期资产	28)and  other long-term assets
29  ）用现金支付，以获取股权投资	29)Cash  paid to acquire equity investments
30  ）用现金支付收购债权投资	30)Cash  paid to acquire debt investments
33  ）其他现金支付的有关投资活动	33)Other  cash paid relating to investing activities
34  ）分，总的现金流出	34)Sub-total  of cash outflows
35  ）的净现金流量，投资活动产生	35)Net  cash flows from investing activities
3.cash流量筹资活动：	3.Cash  Flows from Financing Activities:
36  ）的收益，从发行股票	36)Proceeds  from issuing shares
37  ）的收益，由发行债券	37)Proceeds  from issuing bonds
38  ）的收益，由借款	38)Proceeds  from borrowings
41  ）其他收益有关的融资活动	41)Other  proceeds relating to financing activities
42  ），小计的现金流入量	42)Sub-total  of cash inflows
43  ）的现金偿还债务所支付的	43)Cash  repayments of amounts borrowed
44  ）现金支付的费用，对任何融资活动	44)Cash  payments of expenses on any financing activities
45  ）支付现金，分配股利或利润	45)Cash  payments for distribution of dividends or profits
46  ）以现金支付的利息费用	46)Cash  payments of interest expenses
47  ）以现金支付，融资租赁	47)Cash  payments for finance leases
48  ）以现金支付，减少注册资本	48)Cash  payments for reduction of registered capital
51  ）其他现金收支有关的融资活动	51)Other  cash payments relating to financing activities
52  ）分，总的现金流出	52)Sub-total  of cash outflows
53  ）的净现金流量从融资活动	53)Net  cash flows from financing activities
4.effect的外汇汇率变动对现金	54.Effect  of Foreign Exchange Rate Changes on Cash
5.net增加现金和现金等价物	55.Net  Increase in Cash and Cash Equivalents
补充资料	Supplemental  Information
1.投资活动和筹资活动，不参与	1.Investing  and Financing Activities that do not Involve in
现金收款和付款	Cash  Receipts and Payments
56  ）偿还债务的转让固定资产	56)Repayment  of debts by the transfer of fixed assets
57  ）偿还债务的转移投资	57)Repayment  of debts by the transfer of investments
58  ）投资在形成固定资产	58)Investments  in the form of fixed assets
59  ）偿还债务的转移库存量	59)Repayments  of debts by the transfer of investories
2.reconciliation净利润现金流量从经营	2.Reconciliation  of Net Profit to Cash Flows from Operating
活动	Activities
62  ）净利润	62)Net  profit
63  ）补充规定的坏帐或不良债务注销	63)Add  provision for bad debt or bad debt written off
64  ）固定资产折旧	64)Depreciation  of fixed assets
65  ）无形资产摊销	65)Amortization  of intangible assets
损失处置固定资产，无形资产	Losses  on disposal of fixed assets,intangible assets
66  ）和其他长期资产（或减：收益）	66)and  other long-term assets (or deduct:gains)
67  ）损失固定资产报废	67)Losses  on scrapping of fixed assets
68  ）财务费用	68)Financial  expenses
69  ）引起的损失由投资管理（或减：收益）	69)Losses  arising from investments (or deduct:gains)
70  ） defered税收抵免（或减：借记卡）	70)Defered  tax credit (or deduct:debit)
71  ）减少存货（或减：增加）	71)Decrease  in inventories (or deduct：increase)
72  ）减少经营性应收（或减：增加）	72)Decrease  in operating receivables (or deduct:increase)
73  ）增加的经营应付账款（或减：减少）	73)Increase  in operating payables (or deduct:decrease)
74  ）净支付的增值税（或减：收益净额	74)Net  payment on value added tax (or deduct:net receipts
75  ）净经营活动的现金流量	75)Net  cash flows from operating activities
3.net增加现金和现金等价物	3.Net  Increase in Cash and Cash Equivalents
76  ）的现金，在此期限结束	76)cash  at the end of the period
77  ）减：现金期开始	77)Less:cash  at the beginning of the period
78  ）加：现金等价物在此期限结束	78)Plus:cash  equivalents at the end of the period
79  ）减：现金等价物期开始	79)Less:cash  equivalents at the beginning of the period
80  ），净增加现金和现金等价物	80)Net  increase in cash and cash equivalents

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