英语会计报表术语翻译

会计报表术语英译

采自某企业——

资产负债表：balance sheet

流动资产：current assets

现金：cash on hand

银行存款：cash in bank

短期投资：marketable securities

应收票据：note receivable

应收账款：account receivable

减坏账准备：less provision for debtors

预付账款：advances to suppliers

其他应收款：other receivable

内部往来：inter-company current account

待摊费用：prepaid expenses

存货：inventories

存货跌价准备：provision for loss on realization

一年到期的长期投资：long-term investment 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 investment-stocks

长期债权投资：long-term investment - debentures

长期应收款；receivables over one year

固定资产：fixed assets

固定资产原价：fixed assets-original costs

累计折旧：accumulated depreciation

固定资产净值：net value of fixed assets

固定资产减值准备：provision for loss on realization

工程物资：construction materials

在建工程：construction in progress

固定资产清理：fixed assets at disposal

无形资产：intangible assets

无形资产减值准备：provision for loss on realization

其他长期资产：other assets

长期待摊费用：long term deferred expenses

开办费：start-up expenses

其他长期资产：other long-term assets

递延税款借项：deferred tax debit

流动负债：current liabilities

短期借款：short term loans

应付票据：notes payable

应付账款：account payable

应付工资：accrued payroll

应付福利费：statutory fringes for employee

应交税金：taxes payable

应付股利：dividends payable

预收账款：advances from customers

其他应付款：other payable

预提费用：accrued expenses

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

长期负债：long term liabilities

长期借款：long term loans

应付债券：bond payable

一年以上应付款项：long term payables

其他负债：other liabilities

预计负债：liabilities accrued

递延收益：deferred revenues

递延税款贷项：deferred tax credit

所有者权益：owner’s equity

实收资本：paid in capital

已归还投资：investment returned

资本公积：capital surplus

盈余公积：reserve fund

企业发展基金：enterprise expansion fund

利润归还投资：profits capitalized on return of investment

未分配利润：retained earning

损益表：income statement

产品销售收入：sales

销售折扣与折让：sales discounts and allowance

产品销售净额：net sales

产品销售税金：sales taxes

产品销售成本：cost of goods sold

产品销售毛利：gross margin

销售费用：selling expenses

管理费用：general&administrative expenses

财务费用：financial expenses

净利息支出（利息支出-利息收入）：net interest expenses

净汇兑损失（汇兑损失-汇兑收益）：net exchange loss

产品销售利润：income from main operation

其他业务利润：income from other operation

营业利润：operating income

投资收益：investment income

营业外收入：non-operating income

营业外支出：non-operating expenses

以前年度损益调整：adjustment to p rior year’s incom&expenses 利润总额：income before tax