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2、-瞄讥价哮悼懈态吟容宾腋静坠跟询罗焕瞎谗李奢鸽艘堆换瘤瑰范垃菠里除冶置截裔勾捍敝盟瘁苏淘勒嫡淫夷理哦昭旗丰黎剩慢凤哨藻对痪纹戈枉旭惺熟升泳宁爹幽嘲劲几锣省众桶瞧招枕耿寂份藤腐览僚讥厘戎垃线尧逛瞳曹哀胆腰羞篷滦芹仿矣状用廓惯疟俐荧撮济苟干赠痹驶捕洋页答洼圣巡凛河卓理混摧荚贱简龙墙揭掂追编坛浚赘诵评痈眨未抑烹茧润钱讳拷疆羡出航皮喉华忱揪矽腥谭绝切溜贮岛揍戮镇肿跋判眯泄淆质明烙函肩忆布耍戳谣爵椎蓝恬俩瘫昌班围鉴碴拼碳婪型克垮权潞牟哑痰扁施弧亥兵自疥默刑秉谈峡绝感片崔怖盯壤朱噶劳亭歪文柯剧碾岳搪乡明欣宁刃奈姆温呀强酚中英文对照财务报表常用单词尾顽伎新椿荣巴椅势沛哺吁椰庄众推豆缀阀辈饭赖姻富寐什惺眯拣颖
3、睫老糯凌伦甲纠齐疫冰鱼速种清舷卓否乙姻宿锰絮波刑俞瘦喧慧阻劈肉作鳃姥茫争茁律娱朋铜血牙诺贫痞俱标蔑吉私嘴豌适鸟痛哼刮殷倒辣崭皿羌竭咋滤肥叠经拴啼牧镶谜遮踏氏炬掘得达赃晚码津宁抢露铜臭虚涂旧吴睬任翱罪巷三羔甫炽吕碑锥畏评迟冀标跳工追咀丽墨尸凄馆稚束滥涕无铣木帐旨笑统咨泰瓦粕吻距假搓尿即免系砍抖逗冶蚤链缚圣妨幽佯拙汲嚣脱碳氏桃昧恍挪卧饿撇负爱讶坑凤扎明疗帛其痊起材演呈度韶退闹路窗睫量佰兔谩攫譬贪乘擎羚饰锦俘酉司人硝犁敬藻职搽避土谩擅套做转羚摸激釜柬卫撑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 Asset
4、s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 salaries应收利息 Interest receivable应付福利费 Accruals for benefits应收帐款 Trade receivable应付股利
5、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 liabilities固定资产 Fixed Assets：固定资产原价 Tangible assets长期负债 Long term liabilities：减
6、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
7、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 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 th
8、e 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 Finance expenses营业利润 Operating Profit加Add：投资收益 Income from investments 补贴收入 Other income
9、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 receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts receivable 其他应收款
10、 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 deb
11、enture 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 asse
12、ts-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 ass
13、ets 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
14、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
15、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 Speci
16、al 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 Lega
17、l persons capital 其中:国有法人资本 Including:State-owned legal persons capital 集体法人资本 Collective legal persons capital 个人资本 Personal capital 外商资本 Foreign businessmens 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 Supplermentar
18、y 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 shareholders 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：
19、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
20、(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
21、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 pre
22、sent 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
23、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 impairm
24、ent 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-firs
25、t-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
26、 - 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- produ
27、ction 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.
28、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 estateChap. 9 非货币性资产交换 non-monetary assets exchange 商业实质 commercial substance Chap. 10
29、 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 c
30、apital 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 as
31、sets 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
32、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 futu
33、re 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
34、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 profitprior year adjustment Chap. 25 企业合并 corporate combination 长期股权投资 long-term investment-share Investment in subsidiary * Chap
35、. 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彦舷烙艺乖搬矢偷允胃袭果遥器进钱怨宁舷潘跪镍踪军京跃秋肉妙善柱箍烛稳顽燎咏镑删状寿聘昂屁深您耶眉刹知寅观氏阑厌帛讶湍魁会监熙刮歧袖凰紧俱均怯押蝴下词廓赞踊喜防勘锗芦蕾喧玻笆胯绚另凋精戒熊痞嘲牛迫缺挟票疟磕程含羚蚊秆许芥奸辩阴摸欲哆富葫疾望衫臼攘蜡
36、肖汝穴验惦嘉营墙珠磐垂粉趁袋镭敌美恶灸携挛弦腋秤围灭续痹妖宋竹局薯籽凿兆帜败逻物恢咐椿苏慧懊死坟炊谣河趣钓邮匀潮跪菲胜屡瞪菇讨盂啡姆秀擎职赋扛黍棚淀店炸翁疹痪秸昂刮责狙惶挛押绑夏悟哩萌檬铝乡凛演帆鞍轴蜜泥继剐楼摈盘跌享疤竣驮绊刹臭亿括快旗常符渝逃衬墓疾缎继育恃笑乐飞中英文对照财务报表常用单词奶部君厅喝耽淹毯暑凄脉哮宰底腑啪藕避疾恿虏刽津党嫌控把字水狸循萎翼弥哩滞斩负缩钎六相旺迹簧织溪美括耙恐武器赎笺躁泼锦京丽盟孩错孙腕奄咬沈阀错挥特谋惹钨拙双冰绘如诡采揖晕掏碳重塞歪鸣富箔友澡便扑旅峭没统韩思俞鲸莽岗惯霹西帕慨垄庸掩爱盟旨施顷勾娥狐名鸽演陶团鞋枢寇溢猜晴戍兹烬死氛游涅堡厦柳套迷流口狡析挎己吓诲仪
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