中英文对照财务报表（有何谬误，欢迎指正）

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 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 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 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 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

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?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

Disclosure 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-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 merchandise 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 –cost-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

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

投资性房地产 investment property / profitable estate

Chap. 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 initial 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

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 capitalize 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 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

Changes 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 profit—prior 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