财会财务词汇Word格式文档下载.docx
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固定资产原价
Fixedassetscost
减:
累计折旧
Less:
accumulateddepreciation
固定资产净值
Fixedassetsnetvalue
固定资产减值准备
Provisionfordecreaseoffixedassetswrittenoff
固定资产净额
Fixedassetsnetamount
工程物资
Constructionmaterial
在建工程
Constructioninprogress
固定资产清理
Disposaloffixedassets
固定资产合计
Totalfixedassets
无形资产及其他资产
Intangibleassetsandothers
无形资产
Intangibleassets
长期待摊费用
Long-termdeferredandprepaidexpenses
其他长期资产
Otherlong-termassets
待转销汇兑损失
Unamortizedexchangeloss
无形及其他资产合计
Totalintangibleassetsandotherassets
递延税项
Deferredtax
递延税款借项
Deferredtax-charges
资产总计
Totalassets
负债及所有者权益
Liabilitiesandowner’sequity
流动负债
Currentliabilities
短期借款
Short-termloans
应付票据
Notespayable
应付账款
Accountspayable
预收账款
Advancefromcustomers
应付工资
Accruedpayroll
应付福利费
Accruedwelfare
应付股利
Dividendspayable
应交税金
Taxespayable
其他应交款
Otheradditionalchargespayable
其他应付款
Otherpayables
预提费用
Accruedexpenses
预计负债
Expectedliabilities
递延收益
Deferredincome
一年内到期的长期负债
Long-termliabilitiesduewithinoneyear
其他流动负债
Othercurrentliabilities
流动负债合计
Totalcurrentliabilities
长期负债
Long-termliabilities
长期借款
Long-termloans
应付债券
Debenturespayable
长期应付款
Long-termaccountspayable
专项应付款
Specialaccountspayable
其他长期负债
Otherlong-termliabilities
待转销汇兑收益
unamortizedexchangeincome
长期负债合计
Totallong-termliabilities
递延税款贷项
Deferredtaxcredits
负债合计
Totalliabilities
所有者权益
Owner’sequity
实收资本
Paid-incapital
中方投资
Chinesepartner’stotalinvestment
外方投资
Foreignpartner’stotalinvestment
已归还投资
investmentreturned
实收资本净额
Netpaid-incapital
资本公积
Capitalsurplus
盈余公积
Earningsurplus
法定公益金
legalpublicwelfarefund
未分配利润
Retainedprofit
外币报表折算差额
Convertingvarianceofstatementsinforeigncurrency
所有者权益合计
Totalowner’sequity
负债及所有者权益总计
Totalliabilitiesandowner’sequity
表2—利润表IncomeStatement
1.主营业务收入
Mainbusinessincome
主营业务成本
costofmainbusiness
主营业务税金及附加
Salestaxandadditionalcost
2.主营业务利润
Grossprofitofmainbusiness
加:
其他业务利润
Add:
otheroperatingprofit
营业费用
salesexpenses
管理费用
Administrationexpenses
财务费用
Financialexpenses
3.营业利润
Operatingincome
投资收益
investmentincome
补贴收入
Governmentgrant
营业外收入
Non-operatingincome
营业外支出
Minusnon-operatingexpenses
4.利润总额
Profitbeforetaxation
所得税
Minusincometax
5.净利润
Profitaftertaxation
1.出售、处置部门或被投资单位所得收益
Profitfromsellingorhandlingthesubsidiariesordivisions
2.自然灾害发生的损失
Lossinnaturalcalamity
3.会计政策变更增加(或减少)利润总额
Profitincreased(ordecreased)duetoalterationofaccountingpolicy
4.会计估计变更增加(或减少)利润总额
Profitincreased(ordecreased)duetoalterationofaccountingestimation
5.债务重整损失
Lossindebtadjustment
6.其他
Others
表3—利润分配表StatementofProfitDistribution
项目
Items
1.净利润
Netincome
年初未分配利润
beginningbalanceofretainingearning
其他转入
2.可供分配的利润
Profitavailableforappropriation
提取法定赢余公积
legalearningsurplus
提取法定公益金
Legalpublicwelfarefund
职工奖励及福利基金
Staffworkers’bonusandwelfarefund
提取储备基金
Reservefund
提取企业发展基金
Enterpriseexpansionfund
利润转作投资
Profitreinvestment
3.可供所有者分配的利润
Profitavailablefordistributiontoowners
应付优先股股利
preferencedividendspayable
提取任意盈余公积
Freeearningsurplus
应付普通股股利
Ordinarydividendspayable
转作资本(或股本)的普通股股利
Ordinarydividendsreinvestment
4.未分配利润
Undistributedprofitsattheendofyear
表4—现金流量表CashFlowStatement
1.经营活动产生的现金流
Cashflowsfromoperatingactivities
销售商品、提供劳务收到的现金
Cashreceivedfromsalesofgoodsorrenderingofservices
收到的税费返还
Refundoftaxes
收到的其他与经营活动有关的现金
Othercashreceivedrelatingtooperatingactivities
现金流入小计
Subtotalofcashinflows
购买商品、接受劳务支付的现金
Cashpaidforgoodsandservices
支付给职工以及为职工支付的现金
Cashpaidtoandonbehalfofemployees
支付的各项税费
Taxespaid
支付的其他与经营活动有关的现金
Othercashpaidrelatingtooperatingactivities
现金流出小计
Subtotalofcashoutflows
经营活动产生的现金流量净额
Netcashflowsfromoperatingactivities
2.投资活动产生的现金流量
Cashflowsfrominvestingactivities
收回投资所收到的现金
Cashreceivedfrombenefitsofinvestments
取得投资收益所收到的现金
处置固定资产、无形资产和其他长期资产所收回的现金净额
Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets
收到的其他与投资活动有关的现金
Othercashreceivedrelatingtoinvestingactivities
购建固定资产、无形资产和其他长期资产所支付的现金
Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets
投资所支付的现金
Cashpaidtoinvestment
支付的其他与投资活动有关的现金
Othercashpaidrelatingtoinvestingactivities
投资活动产生的现金流量净额
Netcashflowsfrominvestingactivities
3.筹资活动产生的现金流量
Cashflowsfromfinancingactivities
吸收投资所收到的现金
Cashreceivedfrominvestment
借款所收到的现金
Proceedsfromborrowings
收到的其他与筹资活动有关的现金
Otherproceedsrelatingtofinancingactivities
偿还债务所支付的现金
Cashrepaymentsofamountsborrowed
分配股利、利润或偿付利息所支付的现金
Cashpaidfordividendsbenefitsorinterests
支付的其他与筹资活动有关的现金
Othercashpaymentsrelatingtofinancingactivities
筹资活动产生的现金流量净额
Netcashflowsfromfinancingactivities
4.汇率变动对现金的影响额
Effectofforeign-exchange-ratechangesoncash
5.现金及现金等价物净增加额
Netincreaseincashandcashequivalents
补充资料
SupplementalInformation
1.将净利润调整为经营活动现金流量
Reconciliationofnetprofittocashflowsfromoperatingactivities
净利润
Netprofit
计提的资产减提准备
provisionfordecreaseofassetswrittenoff
固定资产折旧
Depreciationoffixedassets
无形资产摊销
Amortizationoffixedassets
长期待摊费用摊销
Amortizationoflong-termprepaidexpenses
待摊费用的减少(减:
增加)
Decreaseofprepaidexpenses(less:
increase)
预提费用的增加(减:
减少)
Increaseofaccruedexpenses(less:
decrease)
处置固定资产、无形资产和其他长期资产的损失(或收益)
Lossesondisposaloffixedassets,intangibleassetsandotherlong-termassets(ordeduct:
gains)
固定资产报废损失
Lossesonscrappingoffixedassets
投资损失(或收益)
Lossesarisingfrominvestment(ordeduct:
递延税款贷项(减借项)
Deferredtaxcredit(ordeduct:
debit)
存货的减少(减增加)
Decreaseininventories(ordeduct:
经营性应收项目的减少(减增加)
Decreaseinoperatingreceivables(ordeduct:
经营性应付项目的增加(减减少)
Increaseinoperatingpayables(ordeduct:
其他
Others
Netcashflowsfromoperationactivities
2.不涉及现金收支的投资和筹资活动
Investingandfinancingactivitiesthatdonotinvolveincashreceiptsandpayments
债务转为资本
Liabilitytransferstocapital
一年内到期的可转换公司债券
Changeabledebenturewithinoneyear
融资租入固定资产
Fixedassetsoffinanceleasehold
3.现金及现金等价物净增加情况
现金的期末余额
Cashattheendoftheperiod
现金的期初余额
cashatthebeginningoftheperiod
现金等价物的期末余额
cashequivalentsattheendoftheperiod
现金等价物的期初余额
cashequivalentsatthebeginningoftheperiod
现金及现金等价物净增加额
Netincreaseincashandequivalents
表5—资产减值准备明细表StatementofAssetsDevaluation
1.坏账准备合计
Totalprovisionforbaddebts
foraccountsreceivable
Forotheraccountsreceivable
2.短期投资跌价准备合计
Totalprovisionforshortterminvestments
股票投资
forshareinvestment
债券投资
Fordebentureinvestments
3.存货跌价准备合计
Totalprovisionforinventoryreductioninprice
库存商品
forfinishedgoods
原材料
Forrawmaterials
4.长期投资减值准备合计
Totalprovisionforlongterminvestments
forlong-termownershipinvestments
Forlong-termdebentureinvestments
5.固定资产减值准备合计
Totalprovisionfordevaluationoffixedassets
房屋、建筑物
forbuildings
机器设备
Forequipments
6.无形资产减值准备合计
Totalprovisionfordevaluationofintangibleassets
专利权
forpatentrights
商标权
Fortrademarkrights
7.在建工程减值准备
Provisionfordevaluationofconstructioninprogress
8.委托贷款减值准备
Provisionforentrustedloans
9.年利率
Annualinterestrate
表6—所有者权益增减变动表StatementofShareholders’EquityChanges
1.实收资本(或股本)
Capital(orshare)received
年初余额
Balanceatthebeginningofyear
本年增加数
Increaseincurrentyear
资本公积转入
transferredfromcapitalsurplus
盈余公积转入
Transferredfromearningsurplus
利润分配转入
Transferredfromprofitdistribution
新增资本(或股本)
Newinvestmentbyshareholders
本年减少数
Decreaseincurrentyear
年末余额
Closingbalance
2.资本公积
Capitalsurpluse
资本(或股本)溢价
Incl:
capital(share)premium
接受捐赠非现金资产准备
Provisionforreceptionofnon-cashdonation
接受现金捐赠
Receptionofcashdonation
股权投资准备
Provisionforownershipinvestment
拨款转入
Governmentdesignatedallotment
外币资本折算差额
Conversionvarianceofinvestmentsinforeigncurrency
其他资本公积
转增资本(或股本)
amounttransferredtocapital(share)
3.法定和任意盈余公积
Legalsurplusandfreesurplus
从净利润中提取
appropriationfromnetprofit
法定盈余公积
--legalearningsurplus
任意盈余公积
--freeearningsurplus
储备基金
--reservefund
企业发展基金
--enterpri