财会财务词汇Word格式.docx

1、12、太阳是太阳系里唯一发光的恒星，直径是1400000千米。Total long-term investmentFixed assets固定资产原价Fixed assets cost4、咀嚼馒头的外皮也可以感觉到甜味吗？为什么？减：累计折旧2、你知道日食的形成过程吗？Less: accumulated depreciation固定资产净值答：我们在水中可发现变形虫、鼓藻、草履虫、船形硅藻等。Fixed assets net value固定资产减值准备21、人们发现银河系以外还有类似银河系一样庞大的恒星集团，如：仙女座星系、猎犬座星系，目前人类已发现了超过100亿个河外星系。Provision

2、 for decrease of fixed assets written off17、细胞学说的建立被誉为19世纪自然科学的三大发现之一。固定资产净额Fixed assets net amount一、填空：工程物资Construction material在建工程Construction in progress固定资产清理Disposal of fixed assets固定资产合计Total fixed assets无形资产及其他资产Intangible assets and others无形资产Intangible assets长期待摊费用Long-term deferred and pr

3、epaid expenses其他长期资产Other long-term assets待转销汇兑损失Unamortized exchange loss无形及其他资产合计Total intangible assets and other assets递延税项Deferred tax递延税款借项Deferred tax-charges资产总计Total assets负债及所有者权益Liabilities and owners equity流动负债Current liabilities短期借款Short-term loans应付票据Notes payable应付账款Accounts payable预收

4、账款Advance from customers应付工资Accrued payroll应付福利费Accrued welfare应付股利Dividends payable应交税金Taxes payable其他应交款Other additional charges payable其他应付款Other payables预提费用Accrued expenses预计负债Expected liabilities递延收益Deferred income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 liabiliti

5、es流动负债合计Total current liabilities长期负债Long-term liabilities长期借款Long-term loans应付债券Debentures 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待转销汇兑收益 unamortized exchange income长期负债合计Total long-term liabilities递延税款贷项Deferred tax credits负债合计Total liab

6、ilities所有者权益Owners equity实收资本Paid-in capital中方投资 Chinese partners total investment外方投资Foreign partners total investment已归还投资 investment returned实收资本净额Net paid-in capital资本公积Capital surplus盈余公积Earning surplus法定公益金 legal public welfare fund未分配利润Retained profit外币报表折算差额Converting variance of statements

7、in foreign currency所有者权益合计Total owners equity负债及所有者权益总计Total liabilities and owners equity表2利润表 Income Statement1. 主营业务收入Main business income主营业务成本 cost of main business主营业务税金及附加Sales tax and additional cost2. 主营业务利润Gross profit of main business加：其他业务利润Add: other operating profit营业费用 sales expenses管

8、理费用Administration expenses财务费用Financial expenses3. 营业利润Operating income投资收益 investment income补贴收入Government grant营业外收入Non-operating income营业外支出Minus non-operating expenses4. 利润总额Profit before taxation所得税Minus income tax5. 净利润Profit after taxation1出售、处置部门或被投资单位所得收益Profit from selling or handling the

9、subsidiaries or divisions2自然灾害发生的损失Loss in natural calamity3会计政策变更增加（或减少）利润总额Profit increased （or decreased） due to alteration of accounting policy4会计估计变更增加（或减少）利润总额Profit increased （or decreased） due to alteration of accounting estimation5债务重整损失Loss in debt adjustment6其他Others 表3利润分配表 Statement of

10、Profit Distribution项目Items 1. 净利润Net income年初未分配利润 beginning balance of retaining earning其他转入2. 可供分配的利润Profit available for appropriation提取法定赢余公积 legal earning surplus提取法定公益金Legal public welfare fund职工奖励及福利基金Staff workers bonus and welfare fund提取储备基金Reserve fund提取企业发展基金Enterprise expansion fund利润转作投

11、资Profit reinvestment3. 可供所有者分配的利润Profit available for distribution to owners应付优先股股利 preference dividends payable提取任意盈余公积Free earning surplus应付普通股股利Ordinary dividends payable转作资本（或股本）的普通股股利Ordinary dividends reinvestment4. 未分配利润Undistributed profits at the end of year表4现金流量表 Cash Flow Statement1经营活动产

12、生的现金流Cash flows from operating activities销售商品、提供劳务收到的现金Cash received from sales of goods or rendering of services收到的税费返还Refund of taxes收到的其他与经营活动有关的现金Other cash received relating to operating activities现金流入小计Subtotal of cash inflows购买商品、接受劳务支付的现金Cash paid for goods and services支付给职工以及为职工支付的现金Cash pa

13、id to and on behalf of employees支付的各项税费Taxes paid支付的其他与经营活动有关的现金Other cash paid relating to operating activities现金流出小计Subtotal of cash outflows经营活动产生的现金流量净额Net cash flows from operating activities2投资活动产生的现金流量Cash flows from investing activities收回投资所收到的现金Cash received from benefits of investments取得投资

14、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Net cash received from disposal of fixed assets, intangible assets and other long-term assets收到的其他与投资活动有关的现金Other cash received relating to investing activities购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所

15、支付的现金Cash paid to investment支付的其他与投资活动有关的现金Other cash paid relating to investing activities投资活动产生的现金流量净额Net cash flows from investing activities3筹资活动产生的现金流量Cash flows from financing activities吸收投资所收到的现金Cash received from investment借款所收到的现金Proceeds from borrowings收到的其他与筹资活动有关的现金Other proceeds relatin

16、g to financing activities偿还债务所支付的现金Cash repayments of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash paid for dividends benefits or interests支付的其他与筹资活动有关的现金Other cash payments relating to financing activities筹资活动产生的现金流量净额Net cash flows from financing activities4汇率变动对现金的影响额Effect of foreign-exchange-rate cha

17、nges on cash5现金及现金等价物净增加额Net increase in cash and cash equivalents补充资料Supplemental Information1将净利润调整为经营活动现金流量Reconciliation of net profit to cash flows from operating activities净利润Net profit计提的资产减提准备 provision for decrease of assets written off固定资产折旧Depreciation of fixed assets无形资产摊销Amortization of

18、 fixed assets长期待摊费用摊销Amortization of long-term prepaid expenses待摊费用的减少（减：增加）Decrease of prepaid expenses （less: increase）预提费用的增加（减：减少）Increase of accrued expenses （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）Losses on disposal of fixed assets, intangible assets and other long-term assets （or deduct: ga

19、ins）固定资产报废损失Losses on scrapping of fixed assets投资损失（或收益）Losses arising from investment （or deduct:递延税款贷项（减借项）Deferred tax credit （or deduct: debit）存货的减少（减增加）Decrease in inventories （or deduct:经营性应收项目的减少（减增加）Decrease in operating receivables （or deduct:经营性应付项目的增加（减减少）Increase in operating payables （o

20、r deduct:其他OthersNet cash flows from operation activities2不涉及现金收支的投资和筹资活动Investing and financing activities that do not involve in cash receipts and payments债务转为资本Liability transfers to capital一年内到期的可转换公司债券Changeable debenture within one year融资租入固定资产Fixed assets of finance leasehold3现金及现金等价物净增加情况现金的

21、期末余额Cash at the end of the period现金的期初余额 cash at the beginning of the period现金等价物的期末余额 cash equivalents at the end of the period现金等价物的期初余额 cash equivalents at the beginning of the period现金及现金等价物净增加额Net increase in cash and equivalents表5资产减值准备明细表 Statement of Assets Devaluation1坏账准备合计Total provision

22、for bad debts for accounts receivableFor other accounts receivable2短期投资跌价准备合计Total provision for short term investments股票投资 for share investment债券投资For debenture investments3存货跌价准备合计Total provision for inventory reduction in price库存商品 for finished goods原材料For raw materials4长期投资减值准备合计Total provision

23、for long term investments for long-term ownership investmentsFor long-term debenture investments5固定资产减值准备合计Total provision for devaluation of fixed assets房屋、建筑物 for buildings机器设备For equipments6无形资产减值准备合计Total provision for devaluation of intangible assets专利权 for patent rights商标权For trade mark rights

24、7在建工程减值准备Provision for devaluation of construction in progress8委托贷款减值准备Provision for entrusted loans9. 年利率Annual interest rate表6所有者权益增减变动表 Statement of Shareholders Equity Changes1实收资本（或股本）Capital （or share） received年初余额Balance at the beginning of year本年增加数Increase in current year资本公积转入 transferred

25、from capital surplus盈余公积转入Transferred from earning surplus利润分配转入Transferred from profit distribution新增资本（或股本）New investment by shareholders本年减少数Decrease in current year年末余额Closing balance2资本公积Capital surpluse资本（或股本）溢价Incl: capital （share） premium接受捐赠非现金资产准备Provision for reception of non-cash donation接受现金捐赠Reception of cash donation股权投资准备Provision for ownership investment拨款转入Government designated allotment外币资本折算差额Conversion variance of investments in foreign currency其他资本公积转增资本（或股本） amount tran