香港会计报表中英文汉英英汉对照.docx
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香港会计报表中英文汉英英汉对照
借贷：
LendorLoan
金额Money
余额Balance
地区Region
网点 Branches
操作员Operator
界面Interface
息Interest
税 Tax
工资Wage
存deposit
支取Expenditure
汇款remittance
收费fee
批量业务BatchBusiness
柜面交易Countertransaction
开户：
Account
摘要：
Abstract
地点：
location
打印机构：
PrintAgencies
现存：
Cashdeposit
转存：
Transferinto
现支：
Cashexpenses
扣年税：
Annualtaxdeduction
包月费：
Monthlyfee
中心入账：
Centerrecorded
银行对账单：
BankReconciliatio
打印柜员号printedtellersequencenumber
numéroimprimédecaissier
打印时间printtime
Tempsimprimé
账号accountnumber
numérodecompte
客户名称accountname
nometprénomdecompte
币别currency
monnaie
钞汇鉴别cashremittanceidentification
identificationd'envoidefonds/remisedebillets
起始日期startdate
datededébut
终止日期terminationdate/expirtydate
dated’expiration
交易日期trade/transactiondate
datedel’opération
摘要abstract
extrait
交易金额transactionamount
montantdel'opération
账号余额accountbalance
soldeducompte
对方账号reciprocalaccountnumber
numérodecompteréciproque
对方帐户名称reciprocalaccountname
nomdecompteréciproque
操作员号operatornumber
numérodel'opérateur
自述摘要autobiographical/self-disclosureabstratct
extraitautobiographique
现金存入cashdeposit
dép?
tenespèces
结息interestsettlement
règlementd'intérêt
现金支取cashwithdraw
retraitenespèces
中国银行的流水清单
RBS流水查询RBSTransactioninquiry
enquêtedetransaction
终端terminal
Terminal
柜员teller
caissier
交易码transactioncode
Codedetransaction
工作站workstation
Postedetravail
页数pagination/paginalnumber/pagenumber
pagination
起息日valuedate
Datedevaleur
端末机terminalmachine
Machinedeterminal
柜员交易码借贷tellertranscationcodeborrowingandloan/debitandcredit
Codedetranscationdecaissier/Débitetcrédit/emprunteretprêterdel’argent
主管chiefmanager/executive
Administrateurgestionnaire/chefdeservice/responsable
这些可以搞定工行流水帐的翻译。
其他银行就不清楚了——方程
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英文：
BALANCESHEET
________________________________________
发表时间:
2005-9-23阅读数：
29060
BALANCESHEET
PrintedbyFortheyear（or,quarter,month）endedJULY31,1998
ASSETSLIABLITIESANDOWNER'EQUITY
LINENOATBEGOFYEARATENDOFYEAR
CURRENTASSETSEQUICURRENTLIABILITIES
CashonhandIT1ShorttermloansS
Cashinbankloan2NotespayableansS
Marketablesecurities4Accountspayableties
Notesreceivableetie5Accruedpayrolletie
Accountsreceivablees6Taxespayablevabl
Less:
ProvisionforbaddebtsF7Dividendspayablebad
Advancetosuppliersdde8Advancesfromcustomersbts
Otherreceivablesustom10Otherpayablesesust
DeferredandprepaidexpensesFor11Accruedexpensesaid
Inventoriesns12Staffandworker'bonusandwelfarefundheyear（o
Less:
Provisionforlossonrealizationofinventoriesquarter,mo13Long-termliabilitiesduewithinoneyearinventorie
Long-terminvestmentsmaturingwithinoneyeartoriesquar15Othercurrentliabilitiesgwith
Othercurrentassetslities16
Totalcurrentassetsgwith17Totalcurrentliabilitiesgwith
LONGTERMINVESTMENTSlitiLONG-TERMLIABILITIESliti
Long-terminvestmentsiesg18Long-termloansment
Receivablesclooectableafteronryearneyearto20Debenturespayableeaft
FIXEDASSETS:
payPremium（discount）ondebenturespayableeartorie
Fixedassets-cost）ond21一年以上的应付款Payabledueafteroneyearenturesp
Less:
Accumulateddepreciationespa22Totallongtermliabilitiesbleear
Fixedassets-netvalueermli23
Disposaloffixedassetsmliab27
CONSTRUCTIONINPROGRESSsmlOTHERLIABILITIESROGR
Constructioninprogressliab28Exchangegainduringstart-upperiodsbleeart
INTANGIBLEASSETS:
ingDeferredgainoninvestmentsperiod
Landoccupancyrightvestm29Deferredtaxescreditstment
Proprietarytechnologyandpatentsriodsblee30Otherdeferredcreditdpate
Otherintangibleassetsdpate31Unamortizedexchangegainatentsr
Totalintangibleassetsriodsb32Totalotherliabilitiesasset
OTHERASSETSerlTotalliabilitiessset
Organizationexpensesies33OWNERS'EQUITYation
Exchangelossduringstart-upperioddsbleear34RegisteredcapitalCurrencyandamount）oddsbleeart
Deferredtaxsdebitanda35Paidincapital（amountofforeigncurrencyatendofperiod,month）endedD
Deferredlossoninvestmentsncurr36
Otherdeferredexpensesmentsn37Chineseinvestment（amountofforeigncurrencyatendofperiodnth）endedDEC
Unamortizedexchangelossforeig38Foreigninvestment（amountofforeigncurrencyatendofperiodnth）endedDEC
Less:
Investmentreturnedeignc
Capitalsurplusnede
Reservefundusne
Enterpriseexpansionfundigncu
Profitcapitalisedonreturnofinvestmentndof
Currentyearprofitrno
Undistributedprofitstrno
TotalotherassetstedprTotalowners'equityrnofi
TOTALASSETSTotTOTALLIABILITIESANDOWNERS'EQUITYnvestmentn
Notes：
1.Customer'materialstobeprocessed____;2.Consignmentin____;3.资Goodsheldforothers____;4.Notesreceivablediscountedwithrecourse____;
5.Fixedassetsunderoperatinglease____;6.Currentyearpaymentofimporttaxes____.dforothers____;
中文：
资产负债表
________________________________________
发表时间:
2005-9-23阅读数：
29061
资产负债表
MONETARYUNIT:
YUAN
资产行次年初数资期末数资负债及所有者权益行次年初数所有者期末数所有者
流动资产流动负债:
现金1短期借款42
银行存款2应付票据43
有价债券4应付帐款44
应收票据5应付工资45
应收帐款6应交税金46
减：
坏帐准备7应付股利47
预付帐款8预收货款48
其他应收款10其他应付款50
待摊费用11预提费用51
存货12职工奖励及福利基金52
减：
存货变现损失准备13一年内到期的长期负债53
一年内到期的长期投资15其他流动负债54
其他流动资产16
流动资产合计17流动负债合计55
长期投资:
长期负债:
长期投资18长期借款56
一年以上的应收帐款20应付公司债57
固定资产:
应付公司溢价（折价）58
固定资产原价21一年以上的应付款项59
减:
累计折旧22长期负债合计60
固定资产净值23
固定资产清理27
在建工程:
其他负债:
在建工程28筹建期间汇兑收益61
无形资产:
递延投资收益62
场地使用权29递延税款贷项63
工业产权及专有技术30其他递延贷项64
其他无形资产31待转销汇兑收益65
无形资产合计32其他负债合计66
其他资产:
负债合计67
开办费33所有者权益:
筹建期间汇兑损失34资本总额货币名称及金额
递延税款借项35实收资本（非人民币资本期末金额）68
递延投资损失36其中:
资损
其他递延支出37中方投资（非人民币资本期末金额69
待转销汇兑损失38外方投资（非人民币资本期末金额）70
减:
已归还投资71
资本公积72
储备基金74
企业发展基金75
利润归还投资76
本年利润77
未分配利润78
其他资产合计所有者权益合计80
资产合计负债及所有者权益总计81
附注：
1.受托加工材料____;2.受托代销商品____;3.代管商品物资____;4.由企业负责的应收票据贴现____;
5.租入固定资产____;6.本年支付的进口环节税金____.____;1.Balance Sheets
1.资产负债表
英文
中文
Non-Current Assets
非流动资产
Property, plant and equipment
物业, 厂房及设备
Investment properties
投资物业
Intangible assets
无形资产
Property held for development
待发展物业
Investment in subsidiaries
投资子公司
Interests in jointly controlled entities
投资合营公司
Interests in associate
投资联营公司
Investment in securities （non current assets）
证券投资
Deferred taxation
递延税项资产
Sub-total
小計
Current Assets
非流动资产
Inventories of properties
物业存货
Other inventories
其它存货
Debtors, deposits and prepayments
应收贸易及其它应收款
Amount due from holding company
应收控股公司
Amount due from fellow subsidiary
应收联属公司
Amounts due from subsidiaries
应收子公司
Amounts due from JCE / associates
应收合营公司 / 联营公司
Amounts due from related companies
应收关连公司
Amounts due from minority shareholders
应收少股东
Amount due from shareholders
應收股東款
Investments in securities （current assets）
证券投资
Prepaid tax
预付税款
Bank deposits, pledged
银行存款 （抵押）
Bank balances, deposits and cash
银行结余及现金
Sub-total
流动资产小計
Current Liabilities
流动负债
Trade and other payables
应付贸易及其它应收款
Sales deposits received
销售定金
Amounts due to subsidiaries
应付子公司
Amounts due to immediate holding
应付控股公司
Amounts due to fellow subsidiaries
应付联属公司
Amount due to JCE/associates
应付合营公司 / 联营公司
Amounts due to related companies
应付关连公司
Amount due to shareholders
应付股东款
Amount due to minority shareholders
应付少股东
Bank borrowings, due within one year
银行借款 （一年内）
Other borrowings, due within one year
其它借款 （一年内）
Income tax payable
应付所得税
Sub-total
小計
Capital and Reserves
资本及储备
Paid-up capital
资本
Retained earnings b/f
年初未分配利润
This year's profit
本年度纯利
Dividend
股息
Reserve appropriation
利润分配-提取储备基金
Statutory reserve
法定储备
Capital reserves
资本公积-股权投资准备
Property revaluation reserve
投资物业重估储备
Sub-total
所有者权益小計
Minority interests
少股东权益
Non-Current Liabilities
非流动负债
Bank borrowings, due after one year
银行借款 （一年以上）
Other borrowings, due after one year
其它借款 （一年以上）
Long term payables
长期应付款
Deferred taxation
递延税款
Sub-total
小計
2.INCOME STATEMENT
2.损益表
英文
中文
Turnover
营业收入
Business Tax
主营业务税金及附加
Cost of sales
营业成本
Gross Margin
经营毛利
Other operating income
其它业务收入
Interest Income
利息收入
Gain from investment in securites
投资收益
Change in fair value of investment properties
投资物业公平价值之溢利
Other operating expenses
其它业务支出
Selling expenses
营业费用
Administrative expenses
管理费用
Provision on investment in securities
持有作买卖之投资公平价值之溢利
Finance costs
财务费用
Share of results of jointly controlled entities
应占合营公司业绩
Taxation
税项
Minority interests
少股东损益
This year's （profit） loss
本年度利纯
3.CASH-FLOWSTATEMENT
3.现金流量表
英文
中文
Operating activities:
经营活动
Profit before tax
稅前經營溢利
Adjustment:
-
調整:
-
Share of result of jointly controlled entities
应占共同控制公司业绩
Depreciation
折舊
Allowance for doubtful debts
（补贴拨回），呆坏帐补贴
Change in fair value of investment properties
投资物业公平价值之溢利
Change in fair value of investments held for
升级会员 